Company: BSAAR
Filing Date: 2025-03-28
Form Type: S-1
Source: 0001013762-25-004269
Chunk: 355

Company: BEST SPAC I Acquisition Corp.
Filing Date: 2025-03-28
Form: S-1
Chunk 355
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 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 |
| Report of Independent Registered Public Accounting Firm (PCAOB ID: 1171)                                                 |     | F-2  |
| Financial Statements:                                                                                                    |     |      |
| Balance Sheet as of December 31, 2024                                                                                    |     | F-3  |
| Statement of Operations for the Period from December 13, 2024 (Inception) through December 31, 2024                      |     | F-4  |
| Statement of Changes in Shareholders’ Equity for the Period from December 13, 2024 (Inception) through December 31, 2024 |     | F-5  |
| Statement of Cash Flows for the Period from December 13, 2024 (Inception) through December 31, 2024                      |     | F-6  |
| Notes to Financial Statements                                                                                            |     | F-7  |

F-1 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To:The Board of Directors and Shareholder of
BEST SPAC I Acquisition Corp. Opinion on the Financial Statements We have audited the accompanying balance sheet of BEST SPAC I Acquisition Corp. (the “Company”) as of December 31, 2024, and the related statement of operations, changes in shareholders’ equity, and cash flows for the period from December 13, 2024 (inception) to December 31, 2024, and the related notes (collectively referred to as the financial statements). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2024, and the results of its operations and its cash flows for the period from December 13, 2024 (inception) to December 31, 2024, in conformity with accounting principles generally accepted in the United States of America. Substantial Doubt about the Company’s Ability to Continue as a Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1 to the