Company: BPAC
Filing Date: 2025-06-26
Form Type: S-1
Source: 0001185185-25-000701
Chunk: 246

Company: Blueport Acquisition Ltd
Filing Date: 2025-06-26
Form: S-1
Chunk 246
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 5).                                                                                                                                  |

<div align='center'>The accompanying notes are an integral part of these financial statements.

F-5

BLUEPORT ACQUISITION LTD

STATEMENT OF CASH FLOWS

FOR THE PERIOD FROM JANUARY 13, 2025 (INCEPTION) THROUGH FEBRUARY 28, 2025</div>

| Cash Flows from Operating                                                  
 Activities:                                                                |     |   |        |   |
|:---------------------------------------------------------------------------|:----|:--|-------:|:--|
| Net                                                                        
 loss                                                                       |     | $ | (9,052 | ) |
| Net                                                                        
 cash used in operating activities                                          |     |   | (9,052 | ) |
| Cash                                                                       
 Flows from Financing Activities:                                           |     |   |        |   |
| Payment                                                                    
 of operating expenses via advance from a related party                     |     |   |  9,052 |   |
| Net                                                                        
 cash provided by financing activities                                      |     |   |  9,052 |   |
| Net                                                                        
 Change in Cash                                                             |     |   |      - |   |
| Cash                                                                       
 – beginning of the period                                                  |     |   |      - |   |
| Cash                                                                       
 – end of the period                                                        |     | $ |      - |   |
| Supplemental                                                               
 disclosure of non-cash information:                                        |     |   |        |   |
| Deferred                                                                   
 offering costs paid by Sponsor in exchange for issuance of ordinary shares |     | $ | 25,000 |   |
| Deferred                                                                   
 offering costs paid by Sponsor under amount due to a related party         |     | $ | 99,052 |   |

<div align='center'>The accompanying notes are an integral part of these financial statements.

F-6

BLUEPORT ACQUISITION LTD

NOTES TO FINANCIAL STATEMENTS</div>

Note 1 — Description of Organization and Business Operations

Blueport Acquisition Ltd (the “Company”) is a blank check company incorporated as a Cayman Islands exempted company on January 13, 2025. The Company was formed for the purpose of effecting a merger, share exchange, asset acquisition, share purchase, reorganization or similar business combination with one or more businesses or entities (“Business Combination”). The Company is not limited to a particular industry or geographic region for purposes of consummating a Business Combination. The Company is an early stage and emerging