Company: BPAC
Filing Date: 2025-10-22
Form Type: S-1/A
Source: 0001185185-25-001525
Chunk: 254

Company: Blueport Acquisition Ltd
Filing Date: 2025-10-22
Form: S-1/A
Chunk 254
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 financial
statements. Our audit also included evaluating the accounting principles used and significant estimates made by management, as well as
evaluating the overall presentation of the financial statements. We believe that our audit provides a reasonable basis for our opinion.

We have served as the Company’s
auditor since 2025.

/s/ Adeptus Partners, LLC

Ocean, New Jersey

August 21, 2025

<div align='center'>F-2

BLUEPORT ACQUISITION LTD

BALANCE SHEET</div>

|                                                                                                                |     | June 30, 
 2025     |         |   |
|:---------------------------------------------------------------------------------------------------------------|:----|:---------|--------:|:--|
| ASSETS                                                                                                         |     |          |         |   |
| Deferred offering costs                                                                                        |     | $        | 159,552 |   |
| Total Assets                                                                                                   |     | $        | 159,552 |   |
| LIABILITIES AND SHAREHOLDER’S DEFICIT                                                                          |     |          |         |   |
| Current liabilities                                                                                            |     |          |         |   |
| Accounts payable                                                                                               |     | $        |   7,000 |   |
| Promissory note - related party                                                                                |     |          | 173,604 |   |
| Total Current Liabilities                                                                                      |     |          | 180,604 |   |
| Commitments and Contingencies (Note 6)                                                                         |     |          |         |   |
| Shareholder’s Deficit                                                                                          |     |          |         |   |
| Class A ordinary shares, $0.0001 par value; 450,000,000 shares                                                 
 authorized; none issued and outstanding                                                                        |     |          |       - |   |
| Class                                                                                                          
 B ordinary shares, $0.0001 par value; 50,000,000 shares authorized; 1,437,500 shares issued and outstanding(1) |     |          |     144 |   |
| Additional paid-in capital                                                                                     |     |          |  24,856 |   |
| Accumulated deficit                                                                                            |     |          | (46,052 | ) |
| Total Shareholder’s                                                                                            
 Deficit                                                                                                        |     |          | (21,052 | ) |
| Total Liabilities                                                                                              
 and Shareholder’s Deficit                                                                                      |     | $        | 159,552 |   |

| (1) | Includes