Company: BPAC
Filing Date: 2025-10-22
Form Type: S-1/A
Source: 0001185185-25-001525
Chunk: 252

Company: Blueport Acquisition Ltd
Filing Date: 2025-10-22
Form: S-1/A
Chunk 252
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not contain all of the information included in the registration statement. For further information about us and our securities, you should
refer to the registration statement and the exhibits and schedules filed with the registration statement. Whenever we make reference in
this prospectus to any of our contracts, agreements or other documents, the references are materially complete but may not include a description
of all aspects of such contracts, agreements or other documents, and you should refer to the exhibits attached to the registration statement
for copies of the actual contract, agreement or other document.

Upon completion of this offering,
we will be subject to the information requirements of the Exchange Act and will file annual, quarterly and current event reports, proxy
statements and other information with the SEC. You can read our SEC filings, including the registration statement, over the Internet at
the SEC’s website at www.sec.gov.

<div align='center'>134

BLUEPORT ACQUISITION Ltd.

Financial Statements

INDEX TO AUDITED FINANCIAL STATEMENTS</div>

|                                                                                                                     |     | Page |
| Report of Independent Registered Public Accounting Firm (PCAOB ID: 3686)                                            |     | F-2  |
| Financial                                                                                                           
 Statements:                                                                                                         |     |      |
| Balance Sheet as of June 30, 2025                                                                                   |     | F-3  |
| Statement of Operations for the Period from January 13, 2025 (Inception) through June 30, 2025                      |     | F-4  |
| Statement of Changes in Shareholder’s Equity for the Period from January 13, 2025 (Inception) through June 30, 2025 |     | F-5  |
| Statement of Cash Flows for the Period from January 13, 2025 (Inception) through June 30, 2025                      |     | F-6  |
| Notes to Financial Statements                                                                                       |     | F-7  |

<div align='center'>F-1

Report of Independent Registered Public Accounting Firm</div>

To the Management and Shareholder of

Blueport Acquisition Ltd

Opinion on the Financial Statements

We have audited the accompanying
balance sheet of Blueport Acquisition Ltd (the Company) as of June 30, 2025, and the related statements of operations, changes in shareholder’s
deficit, and cash flows for the period January 13, 2025 (inception) through June 30, 2025,