Blueport Acquisition Ltd-A 2026年季度报告

FORM 10-Q (Mark One) ☒QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended March 31, 2026 ☐TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period fromto. Commission File Number 001-42947 Blueport Acquisition Ltd(Exact name of registrant as specified in its charter) (Address of principal executive offices)(Zip Code) Registrant’s telephone number, including area code: (203) 489-2110 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 theSecurities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to filesuch reports), and (2) has been subject to such filing requirements for the past 90 days. Yes☒No☐ Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to besubmitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorterperiod that the registrant was required to submit such files). Yes☒No☐ Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smallerreporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smallerreporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act. Large accelerated filerNon-accelerated filer If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition periodfor complying 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 May 13, 2026, there were 5,947,250 Class A ordinary shares (inclusive of shares included in outstanding units), and1,437,500 Class B ordinary shares of the registrant issued and outstanding. TABLE OF CONTENTS PART I – FINANCIAL INFORMATION Item1.Financial Statements1Condensed Balance Sheets as of March 31, 2026 (Unaudited) and December 31, 2025 (Audited)1Unaudited Condensed Statements of Operations for the Three Months Ended March 31, 2026 and For the Periodfrom January 13, 2025 (inception) to March 31, 20252Unaudited Condensed Statement of Changes in Shareholders’ Equity for the Three Months Ended March 31,2026 and For the Period from January 13, 2025 (inception) to December 31, 20253Unaudited Condensed Statements of Cash Flows for the Three Months Ended March 31, 2026 and For the Periodfrom January 13, 2025 (inception) to March 31, 20254Notes to Unaudited Condensed Financial Statements5Item2.Management’s Discussion and Analysis of Financial Condition and Results of Operations16Item3.Quantitative and Qualitative Disclosures About Market Risk19Item4.Controls and Procedures19PART II – OTHER INFORMATIONItem1.Legal Proceedings.20Item1A.Risk Factors.20Item2.Unregistered Sales of Equity Securities and Use of Proceeds.20Item3.Defaults Upon Senior Securities.20Item4.Mine Safety Disclosures.20Item5.Other Information.20Item6.Exhibits.21 PART I – FINANCIAL INFORMATION BLUEPORT ACQUISITION LTDCONDENSED BALANCE SHEETS BLUEPORT ACQUISITION LTDUNAUDITED CONDENSED STATEMENTS OF OPERATIONS (1)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 ofwhich were subject to forfeiture if the over-allotment option is not exercised in full or in part by the underwriters) (see Note 5).On November 13, 2025, the Company consummated its IPO and sold 5,750,000 Units, including 750,000 Units sold pursuant tothe full exercise of the underwriters’ over-allotment option; hence, the 187,500 Class B ordinary shares are no longer subject toforfeiture. The accompanying notes are an integral part of these unaudited condensed financial statements. BLUEPORT ACQUISITION LTDUNAUDITED CONDENSED STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY FOR THE THREE MONTHS ENDED MARCH 31, 2026 (1)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 ofwhich were subject to forfeiture if the over-allotment option is not exercised in full or in part by the underwriters) (see Note 5).On November 13, 2025, the Company consummated its IPO and sold 5,750,000 Units, including 750,000 Units sold pursuant tothe full exercise of the underwriters’ over-allotment option; hence, the 187,500 Class B