Company: BPAC
Filing Date: 2025-10-22
Form Type: S-1/A
Source: 0001185185-25-001525
Chunk: 257

Company: Blueport Acquisition Ltd
Filing Date: 2025-10-22
Form: S-1/A
Chunk 257
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) (see Note 5).

<div align='center'>The accompanying notes are an integral part of
these financial statements.

F-5

BLUEPORT ACQUISITION LTD

STATEMENT OF CASH FLOWS

FOR THE PERIOD FROM JANUARY 13, 2025 (INCEPTION) THROUGH JUNE 30, 2025</div>

| Cash Flows from Operating Activities:            |     |   |         |   |
|:-------------------------------------------------|:----|:--|--------:|:--|
| Net loss                                         |     | $ | (46,052 | ) |
| Changes in operating assets and liabilities:     |     |   |         |   |
| Accounts payable                                 |     |   |   7,000 |   |
| Net cash used in operating                       
 activities                                       |     |   | (39,052 | ) |
| Cash Flows from Financing Activities:            |     |   |         |   |
| Payment of operating expenses via advance        
 from a related party                             |     |   |  39,052 |   |
| Net cash provided by                             
 financing activities                             |     |   |  39,052 |   |
| Net Change in Cash                               |     |   |       - |   |
| Cash – beginning of the period                   |     |   |       - |   |
| Cash – end of the period                         |     | $ |       - |   |
| Supplemental disclosure of non-cash information: |     |   |         |   |
| Deferred offering costs paid by Sponsor          
 in exchange for issuance of ordinary shares      |     | $ |  25,000 |   |
| Deferred offering costs paid by Sponsor          
 under amount due to a related party              |     | $ | 173,604 |   |

<div align='center'>The accompanying notes are an integral part of
these financial statements.

F-6

BLUEPORT ACQUISITION LTD

NOTES TO FINANCIAL STATEMENTS</div>

Note 1 — Description of Organization and Business Operations

Blueport Acquisition Ltd (the “Company”)
is a blank check company incorporated as a Cayman Islands exempted company on January 13, 2025. The Company was formed for the purpose
of effecting a merger, share exchange, asset acquisition, share purchase, reorganization or similar business combination with one or
more businesses or entities (“Business Combination”). The Company is not limited to a particular industry