Company: BSAAR
Filing Date: 2025-05-27
Form Type: S-1/A
Source: 0001213900-25-047458
Chunk: 356

Company: BEST SPAC I Acquisition Corp.
Filing Date: 2025-05-27
Form: S-1/A
Chunk 356
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 by writing to the Public Reference Section of the SEC at 100 F Street, N.E., Washington, D.C. 20549. Please call the SEC at 1 -800-SEC-0330for further information on the operation of the public reference facilities. 215

BEST SPAC I ACQUISITION CORP.
INDEX TO FINANCIAL STATEMENTS

|                                                                                                                      |     | Page |
| Unaudited Condensed Financial Statements:                                                                            |     |      |
| Report of Independent Registered Public Accounting Firm (PCAOB ID: 1171)                                             |     | F-2  |
| Unaudited Condensed Balance Sheets as of March 31, 2025 and December 31, 2024                                        |     | F-3  |
| Unaudited Condensed Statement of Operations for the Three Months Ended March 31, 2025                                |     | F-4  |
| Unaudited Condensed Statement of Changes in Shareholder’s (Deficit) Equity for the Three Months Ended March 31, 2025 |     | F-5  |
| Unaudited Condensed Statement of Cash Flows for the Three Months Ended March 31, 2025                                |     | F-6  |
| Notes to Unaudited Condensed Financial Statements                                                                    |     | F-7  |

| Audited Financial Statements:                                                                                            
 Report of Independent Registered Public Accounting Firm (PCAOB ID: 1171)                                                 
 Balance Sheets as of December 31, 2024                                                                                   
 Statements of Operations for the Period from December 13, 2024 (Inception) through December 31, 2024                     |     | F-19 
 F-20 
 F-21 |
|:-------------------------------------------------------------------------------------------------------------------------|:----|:-----|
| Statement of Changes in Shareholders’ Equity for the Period from December 13, 2024 (Inception) through December 31, 2024 |     | F-22 |
| Statements of Cash Flows for the Period from December 13, 2024 (Inception) through December 31, 2024                     |     | F-23 |
| Notes to Financial Statements                                                                                            |     | F-24 |

F-1 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To:The Board of Directors and Shareholders of BEST SPAC I Acquisition Corp. Results of Review Unaudited Condensed Financial Statements We have reviewed the accompanying unaudited condensed