Company: BPAC
Filing Date: 2025-06-26
Form Type: S-1
Source: 0001185185-25-000701
Chunk: 120

Company: Blueport Acquisition Ltd
Filing Date: 2025-06-26
Form: S-1
Chunk 120
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 on demand;                                                                       |

| ● | our                                                                                             
 inability to obtain additional financing, if necessary, if the debt security contains covenants 
 restricting our ability to obtain additional financing while such security is outstanding;      |

| ● | our                                                
 inability to pay dividends on our ordinary shares; |

| ● | using                                                                                          
 a substantial portion of our cash flow to pay principal and interest on our debt, which will   
 reduce the funds available for dividends on our ordinary shares if declared, expenses, capital 
 expenditures, acquisitions and other general corporate purposes;                               |

| ● | limitations                                                                                    
 on our flexibility in planning for and reacting to changes in our business and in the industry 
 in which we operate;                                                                           |

| ● | increased                                                                                 
 vulnerability to adverse changes in general economic, industry and competitive conditions 
 and adverse changes in government regulation; and                                         |

| ● | limitations                                                                                     
 on our ability to borrow additional amounts for expenses, capital expenditures, acquisitions,   
 debt service requirements, execution of our strategy and other purposes and other disadvantages 
 compared to our competitors who have less debt.                                                 |

<div align='center'>72</div>

Results of Operations and Known Trends or Future Events

We have neither engaged in any operations nor generated any revenues to date. Our only activities since inception have been organizational activities and those necessary to prepare for this offering. Following this offering, we will not generate any operating revenues until after completion of our initial business combination. We will generate non-operating income in the form of interest income on cash and cash equivalents after this offering. There has been no significant change in our financial or trading position and no material adverse change has occurred since the date of our audited financial statements. After this offering, we expect to incur increased expenses as a result of being a public company (for legal, financial reporting, accounting and auditing compliance), as well as for due diligence expenses. We expect our expenses to increase substantially after the closing of this offering.

For the period from January 13, 2025 (inception) through February 28, 2025, we had a net loss of $ 9,052, all of which consisted of formation and operating costs.

Liquidity and Capital Resources

As indicated in the accompanying financial statements, as of February 28, 2025 we had no cash and a working capital deficit of $84,052. Further, we expect to continue to incur significant costs in pursuit of our financing and acquisition plans following the completion of this offering. Management plans to address this uncertainty through this