Company: BPAC
Filing Date: 2025-05-16
Form Type: DRS/A
Source: 0001185185-25-000502
Chunk: 261

Company: Blueport Acquisition Ltd
Filing Date: 2025-05-16
Form: DRS/A
Chunk 261
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 to deliver securities to the holders of the rights upon consummation of a Business Combination. Additionally, in no event will the Company be required to net cash settle the rights. Accordingly, holders of the rights might not receive the ordinary shares underlying the rights.

Note 8 — Segment Information

ASC Topic 280, “Segment Reporting,”
establishes standards for companies to report in their financial statement information about operating segments, products, services, geographic
areas, and major customers. Operating segments are defined as components of an enterprise for which separate financial information
is available that is regularly evaluated by the Company’s chief operating decision maker, or group, in deciding how to allocate
resources and assess performance.

The Company’s chief operating decision maker
(“CODM”) has been identified as the Chief Executive Officer, who reviews the operating results for the Company as a whole
to make decisions about allocating resources and assessing financial performance. Accordingly, management has determined that the Company
only has one operating and reportable segment. The Company’s CODM does not review assets by segment in his evaluation and therefore
assets by segment are not disclosed below.

When evaluating the Company’s performance
and making key decisions regarding resource allocation the CODM reviews key metrics, which include the following:

|                               |     | For the      
 Period From  
 January 13,  
 2025         
 (Inception)  
 Through      
 February 28, 
 2025         |       |
|:------------------------------|:----|:-------------|------:|
| Formation and operating costs |     | $            | 9,052 |

Formation and operational costs are reviewed and
monitored by the CODM to manage and forecast cash to ensure enough capital is available to complete a Proposed Public Offering and eventually
a Business Combination within the business combination period. The CODM also reviews formation and operational costs to manage, maintain
and enforce all contractual agreements to ensure costs are aligned with all agreements and budget. Formation and operational costs, as
reported on the statement of operations, are the significant segment expenses provided to the CODM on a regular basis.

All other segment items included in net income
or loss are reported on the statement of operations and described within their respective disclosures.

Note 9 — Subsequent Events

The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the financial statements were issued. Based on the review, the Company did not identify any subsequent event that would have required adjustment or disclosure in the financial statements.

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