Company: BPAC
Filing Date: 2025-10-22
Form Type: S-1/A
Source: 0001185185-25-001525
Chunk: 255

Company: Blueport Acquisition Ltd
Filing Date: 2025-10-22
Form: S-1/A
Chunk 255
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 an aggregate of up to 187,500 class B ordinary shares subject to forfeiture if the over-allotment 
 option is not exercised in full or in part by the underwriters (see Note 5).                      |

Class B ordinary shares have been
retroactively adjusted to reflect the forfeiture of 546,250 shares for no consideration in a share recapitalization in August 2025,
resulting in the sponsor holding an aggregate of 1,437,500 founder shares (up to 187,500 of which are subject to forfeiture if the
over-allotment option is not exercised in full or in part by the underwriters) (see Note 5).

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

F-3

BLUEPORT ACQUISITION LTD

STATEMENT OF OPERATIONS</div>

|                                                |     | For the     
 Period from 
 January 13, 
 2025        
 (Inception) 
 Through     
 June 30,    
 2025        |         |   |
|:-----------------------------------------------|:----|:------------|--------:|:--|
| Formation and operating costs                  |     | $           |  46,052 |   |
| Net loss                                       |     | $           | (46,052 | ) |
| Basic and diluted weighted                     
 average shares outstanding(1)                  |     |             | 907,738 |   |
| Basic and diluted net loss per ordinary shares |     | $           |   (0.05 | ) |

| (1) | Excludes                                                                                          
 an aggregate of up to 187,500 class B ordinary shares subject to forfeiture if the over-allotment 
 option is not exercised in full or in part by the underwriters (see Note 5).                      |

Class
B ordinary shares have been retroactively adjusted to reflect the forfeiture of 546,250 shares for no consideration in a share recapitalization
in August 2025, resulting in the sponsor holding an aggregate of 1,437,500 founder shares (up to 187,500 of which are subject to forfeiture
if the over-allotment option is not exercised in full or in part by the underwriters) (see Note 5).

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

F-4

BLUEPORT ACQUISITION LTD

STATEMENT OF CHANGES IN SHAREHOLDER’S DEFICIT

FOR THE PERIOD FROM JAN