Company: BSAAR
Filing Date: 2025-05-27
Form Type: S-1/A
Source: 0001213900-25-047458
Chunk: 203

Company: BEST SPAC I Acquisition Corp.
Filing Date: 2025-05-27
Form: S-1/A
Chunk 203
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| Public shares(5)            |     | 6,050,000 |     |      75.84 | % |     | $                   | 55,000,000 |     |      95.17 | % |     | $         |  9.09 |
| Total                       |     | 7,977,500 |     |     100.00 | % |     | $                   | 57,795,000 |     |     100.00 | % |     |           |       |

____________ (1)Assumes no exercise of the underwriters’ over -allotmentoption and the corresponding forfeiture of an aggregate of 206,250 Class B ordinary shares held by our initial shareholder. (2)Assumes conversion of Class B ordinary shares into Class A ordinary shares on a one -for -onebasis. The dilution to public shareholders would increase to the extent that the anti -dilutionprovisions of the Class B ordinary shares result in the issuance of Class A ordinary shares on a greater than one -to -onebasis upon such conversion. (3)Assumes the issuance of an additional 27,700 shares underlying the private placement rights issued to our sponsor upon the closing of this offering. (4)Assumes no exercise of the underwriters’ over -allotmentoption, and assumes 4.5% of the gross proceeds of the offering of the Company’s Class A ordinary shares that will be registered in the offering and will be paid to underwriter at the closing of the offering. (5)Assumes no exercise of the underwriters’ over -allotmentoption and includes the issuance of an additional 550,000shares underlying the rights included in the units.

117

The pro forma net tangible book value per share after the offering is calculated as follows:

| No exercise of over-allotment option                                                
 Numerator:                                                                          |     | No         
 Redemption |            |   |     | 25% of      
 Maximum     
 Redemptions |             |   |     | 50% of      
 Maximum     
 Redemptions |             |   |     | 75% of      
 Maximum     
 Redemptions |             |   |     | Maximum     
 Redemptions |             |   |
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