Company: BSAAR
Filing Date: 2025-05-27
Form Type: S-1/A
Source: 0001213900-25-047458
Chunk: 359

Company: BEST SPAC I Acquisition Corp.
Filing Date: 2025-05-27
Form: S-1/A
Chunk 359
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 22,000 |   |
| Total Liabilities and Shareholder’s (Deficit) Equity                                                            |     | $          |  50,774 |   |     | $            | 27,500 |   |

____________ (1)Includes up to 206,250 Class B ordinary shares subject to forfeiture if the over -allotmentoption is not exercised in full or in part by the underwriters (see Note 5). The accompanying notes are an integral part of the unaudited condensed financial statements.

F-3

BEST SPAC I ACQUISITION CORP.
UNAUDITED CONDENSED STATEMENT OF OPERATIONS
FOR THE THREE MONTHS ENDED MARCH 31, 2025

| Operating costs                                                   |     | $ |    40,668 |   |
| Loss before tax expense                                           |     |   |   (40,668 | ) |
| Tax expense                                                       |     |   |         — |   |
| Net loss                                                          |     | $ |   (40,668 | ) |
| Basic and diluted weighted average ordinary shares outstanding(1) |     |   | 1,375,000 |   |
| Basic and diluted net loss per class B ordinary share             |     | $ |     (0.03 | ) |

____________ (1)Excludes up to 206,250 class B ordinary shares subject to forfeiture if the over -allotmentoption is not exercised in full or in part by the underwriters (see Note 5). The accompanying notes are an integral part of the unaudited condensed financial statements.

F-4

BEST SPAC I ACQUISITION CORP. UNAUDITED CONDENSED STATEMENT OF CHANGES IN SHAREHOLDER’S (DEFICIT) EQUITY
FOR THE THREE MONTHS ENDED MARCH 31, 2025

|                             |     | Class B Ordinary Shares 
               Shares(1) |     | Amount |   |     | Additional 
 Paid-in    
 Capital    |        |     | Accumulated 
 Deficit     |         |   |     | Total            
 Shareholder’s    
 Equity (Deficit) |         |   |
|:----------------------------|:----|------------------------:|:----|:-------|:--|:----|:-----------|-------:|:----|:------------|:--------|:--|:----|:-----------------|--------:|:--|
| Balance – December 31,