Company: BPAC
Filing Date: 2025-06-26
Form Type: S-1
Source: 0001185185-25-000701
Chunk: 102

Company: Blueport Acquisition Ltd
Filing Date: 2025-06-26
Form: S-1
Chunk 102
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 in exchange for all of the outstanding capital stock of a target. In this case, we acquire a 100% controlling interest in the target. However, as a result of the issuance of a substantial number of new shares, our shareholders immediately prior to such transaction could own less than a majority of our outstanding shares subsequent to such transaction. In addition, other minority shareholders may subsequently combine their holdings resulting in a single person or group obtaining a larger share of the company’s stock than we initially acquired. Accordingly, this may make it more likely that we will not be able to maintain our control of the target business.

Risks Associated with Acquiring and Operating a Business Outside of the United States

We may effect a business combination with a company located outside of the United States and, if we do so, we would be subject to a variety of additional risks that may negatively impact our business operations and financial results.

If we consummate a business combination with a target business located outside of the United States, we would be subject to any special considerations or risks associated with companies operating in the target business’ governing jurisdiction, including any of the following:

| ● | rules                                                                                 
 and regulations or currency redemption or corporate withholding taxes on individuals; |

| ● | tariffs             
 and trade barriers; |

| ● | laws                                                                        
 governing the manner in which future business combinations may be effected; |

| ● | regulations                                   
 related to customs and import/export matters; |

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| ● | longer                                    
 payment cycles than in the United States; |

| ● | inflation; |

| ● | economic                        
 policies and market conditions; |

| ● | unexpected                          
 changes in regulatory requirements; |

| ● | challenges                                         
 in managing and staffing international operations; |

| ● | tax                                                                                          
 issues, such as tax law changes and variations in tax laws as compared to the United States; |

| ● | currency      
 fluctuations; |

| ● | challenges                         
 in collecting accounts receivable; |

| ● | cultural                  
 and language differences; |

| ● | exchange                               
 listing and/or delisting requirements; |

| ● | protection                
 of intellectual property; |

| ● | social                                               
 unrest, crime, strikes, riots and civil disturbances |

| ● | terrorist                                                           
 attacks, natural disasters, widespread health emergencies and wars; |

| ● | employment       
 regulations; and |

| ● | deterioration                                  
 of political relations with the United States. |

We cannot assure you that we will be able to adequately address these additional risks. If we were