Company: SSEA
Filing Date: 2025-04-11
Form Type: DRS/A
Source: 0001829126-25-002569
Chunk: 272

Company: STARRY SEA ACQUISITION CORP
Filing Date: 2025-04-11
Form: DRS/A
Chunk 272
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 |     | $            | (25,000 | ) |     | $           | (6,974 | ) |     | $             | (6,974 | ) |

| (1) | Includes an aggregate of up to 187,500 ordinary shares subject to forfeiture if the over-allotment option is not exercised in full or in part by the underwriters (see Note 7).  |
| (2) | Shares have been retroactively restated to reflect founder share subscription agreement. On February 14, 2025, 1,437,500 ordinary shares were issued to the Sponsor for $25,000. |

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

F-5

STARRY SEA ACQUISITION CORP

STATEMENT OF CASH FLOWS

FOR THE PERIOD FROM DECEMBER 5, 2024 (INCEPTION) THROUGH DECEMBER 31, 2024</div>

| Cash Flows from Operating Activities:                           |     |   |        |   |
|:----------------------------------------------------------------|:----|:--|-------:|:--|
| Net loss                                                        |     | $ | (6,974 | ) |
| Adjustments to reconcile net cash used in operating activities: |     |   |        |   |
| Formation and operating costs paid by Sponsor                   |     |   |  6,974 |   |
| Net cash used in operating activities                           |     |   |      - |   |
| Net decrease in cash                                            |     |   |      - |   |
| Cash at Beginning of period                                     |     |   |      - |   |
| Cash at End of the period                                       |     | $ |      - |   |
| Supplemental Disclosure of Non-cash Activities                  |     |   |        |   |
| Deferred offering costs included in the accrued expenses        |     | $ | 25,000 |   |

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

F-6

STARRY SEA ACQUISITION CORP

NOTES TO THE FINANCIAL STATEMENTS</div>

Note 1 — ORGANIZATION AND BUSINESS DESCRIPTION

STARRY SEA ACQUISITION CORP (the “Company”) is a newly organized blank check company incorporated under the laws of the Cayman Islands with limited liability on December 5, 2024. The Company was formed for the purpose of effecting