Blueport Acquisition Ltd-A 2025年季度报告

FORM 10-Q Blueport Acquisition Ltd Securities registered pursuant to Section 12(b) of the Act: Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the SecuritiesExchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submittedpursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reportingcompany, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period forcomplying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.☐ Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act). Yes☒No☐ As of December 17, 2025, there were 5,947,250 Class A ordinary shares and 1,437,500 Class B ordinary shares of the registrant issuedand outstanding. TABLE OF CONTENTS PART I – FINANCIAL INFORMATION Item1.Financial Statements Unaudited Condensed Balance Sheet as of September 30, 20251Unaudited Condensed Statement of Operations for the Period from January 13, 2025 (Inception) throughSeptember 30, 20252Unaudited Condensed Statement of Changes in Shareholder’s Deficit for the Period from January 13, 2025(Inception) through September 30, 20253Unaudited Condensed Statement of Cash Flows for the Period from January 13, 2025 (Inception) through September 30, 20254 Notes to Unaudited Condensed Financial Statements5Item2.Management’s Discussion and Analysis of Financial Condition and Results of Operations14 Table of Contents CAUTIONARY NOTECONCERNING FORWARD-LOOKING STATEMENTS This Quarterly Report on Form 10-Q includes “forward-looking statements” within the meaning of Section27A of the Securities Actof 1933, as amended (the “Securities Act”), and Section21E of the Securities Exchange Act of 1934, as amended (the “ExchangeAct”), that are not historical facts, and involve risks and uncertainties that could cause actual results to differ materially from thoseexpected and projected. All statements, other than statements of historical fact included in this Form10-Q including, withoutlimitation, statements in the “Management’s Discussion and Analysis of Financial Condition and Results of Operations” regarding theCompany’s financial position, business strategy and the plans and objectives of management for future operations, are forward-lookingstatements. Words such as “expect,” “believe,” “anticipate,” “intend,” “estimate,” “seek” and variations and similar words andexpressions are intended to identify such forward-looking statements. Such forward-looking statements relate to future events or futureperformance, but reflect management’s current beliefs, based on information currently available. A number of factors could cause Table of Contents PART I – FINANCIAL INFORMATION BLUEPORT ACQUISITION LTDUNAUDITED CONDENSED BALANCE SHEET Shareholder’s Deficit (1)Includes an aggregate of up to 187,500 class B ordinary shares subject to forfeiture if the over-allotment option is not exercised infull or in part by the underwriters (see Note 5). As a result of the underwriter’s full exercise of its over-allotment option to Class B ordinary shares have been retroactively adjusted to reflect the forfeiture of 546,250 shares for no consideration in a sharerecapitalization in August 2025, resulting in the sponsor holding an aggregate of 1,437,500 founder shares (up to 187,500 of Class B ordinary shares have been retroactively adjusted to reflect the forfeiture of 546,250 shares for no consideration in a sharerecapitalization in August 2025, resulting in the sponsor holding an aggregate of 1,437,500 founder shares (up to 187,500 of BLUEPORT ACQUISITION LTDUNAUDITED CONDENSED STATEMENT OF CASH FLOWS Table of Contents BLUEPORT ACQUISITION LTDNOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS Note 1 — Description of Organization and Business Operations Blueport Acquisition Ltd (the “Company”) is a blank check company incorporated as a Cayman Islands exempted company onJanuary 13, 2025. The Company was formed for the purpose of effecting a merger, share exchange, asset acquisition, share purchase,reorganization or similar business combination with one or more businesses or entities (“Business Combination”). The Company is not As of September 30, 2025, the Company had not commenced any operations. All activities from January 13, 2025 (inception) throughSeptember 30, 2025 were rela