Company: BPAC
Filing Date: 2025-10-22
Form Type: S-1/A
Source: 0001185185-25-001525
Chunk: 43

Company: Blueport Acquisition Ltd
Filing Date: 2025-10-22
Form: S-1/A
Chunk 43
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| ● | Many countries have difficult                                                                                                        
 and unpredictable legal systems and underdeveloped laws and regulations that are unclear and subject to corruption and inexperience, 
 which may adversely impact our results of operations and financial condition.                                                        |

| ● | If we effect a business                                                                                                            
 combination with a company located outside of the United States, the laws applicable to such company will likely govern all of our 
 material agreements and we may not be able to enforce our legal rights.                                                            |

| ● | If relations between the                                                                                                            
 United States and foreign governments deteriorate, it could cause potential target businesses or their goods and services to become 
 less attractive.                                                                                                                    |

| ● | After our initial business                                                                                                           
 combination, substantially all of our assets may be located in a foreign country and substantially all of our revenue may be derived 
 from our operations in such country. Accordingly, our results of operations and prospects will be subject, to a significant extent,  
 to the economic, political and legal policies, developments and conditions in the country in which we operate.                       |

| ● | Currency policies may cause                                                          
 a target business’ ability to succeed in the international markets to be diminished. |

| ● | The other risks and uncertainties                             
 discussed in “Risk Factors” and elsewhere in this prospectus. |

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SUMMARY FINANCIAL DATA The following table summarizes the relevant financial data for our business and should be read with our financial statements, which are included in this prospectus. We have not had any significant operations to date, so only balance sheet data are presented.

|                                                      |     | June 30, 2025 |          |   |     |             |            |
|:-----------------------------------------------------|:----|:--------------|---------:|:--|:----|:------------|-----------:|
| Balance Sheet Data:                                  |     | Actual        |          |   |     | As Adjusted |            |
| Working                                              
 (deficiency) capital(1)                              |     | $             | (180,604 | ) |     |             |    410,701 |
| Total                                                
 assets(2)                                            |     | $             |  159,552 |   |     |             | 50,478,948 |
| Total                                                
 liabilities(3)                                       |     | $             |  180,604 |   |     |             |  1,068,247 |
| Value                                                
 of ordinary shares subject to possible redemption(