Company: BPAC
Filing Date: 2025-04-09
Form Type: DRS
Source: 0001185185-25-000273
Chunk: 111

Company: Blueport Acquisition Ltd
Filing Date: 2025-04-09
Form: DRS
Chunk 111
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) |     |           |  8,050,000 |     |            |  79.51 | % |     | $             | 69,000,000 |     |            |  95.82 | % |     | $             | 8.57 |
| Total                  |     |           | 10,123,833 |     |            | 100.00 | % |     | $             | 62,367,900 |     |            | 100.00 | % |     |               |      |

| (1) | Assumes                                                                                    
 no exercise of the over-allotment option and forfeiture by our sponsor of 258,750 ordinary 
 shares.                                                                                    |

| (2) | Includes                                                                                    
 the issuance of an additional 49,833 ordinary shares underlying the rights contained in the 
 private units.                                                                              |

| (3) | Includes                                                                                   
 the issuance of an additional 1,150,000 ordinary shares underlying the rights contained in 
 the public units.                                                                          |

In addition to the material probable transactions or sources of dilutions discussed above, we note that there are possible other sources of dilution and the extent of such dilution that non-redeeming public shareholders could experience in connection with the closing of the initial business combination may be uncertain, due to the uncertainty associated with the occurrence or the amount of securities that may be issued pursuant to such occurrence, including arising from: (i) any loans or additional investments from our sponsor, members of our management team or any of their affiliates or designees, including the issuing of working capital units or extension units, (ii) any ordinary shares, preferred shares or debt securities that may be issued to third parties pursuant to any equity financing or debt financing in connection with the initial business combination, (iii) any additional securities that might be issued as we may seek an initial business combination with a target company with an enterprise value greater than the net proceeds of the offering, or (iv) other source of issue of securities, such as the reservation and issuance of any securities under an employee incentive plan after completion of our initial business combination.

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CAPITALIZATION</div>

The following table sets forth our capitalization as of As of February 28, 2025 and as adjusted to give effect to the sale of our units in this offering and the sale of the private units and the application of the estimated net proceeds derived from the sale of such securities, assuming no exercise by the underwriters of