Blueport Acquisition Ltd (BPAC) Financials
A multiple compares the market's price with a filed figure; it says what the market pays, not how the business is doing. The market capitalization is the vendor's as of Sep 16, 2026; every other figure is from the SEC filings on this page. Not financial advice.
Newest figures come from the 10-Q for Q2 FY2026, filed Aug 12, 2026. Each column of the statement tables below links to the filing it was taken from, and every filing is listed on the BPAC SEC filings page.
This page shows Blueport Acquisition Ltd (BPAC) financial statements, including the income statement, balance sheet, cash flow statement, and key financial ratios. All figures are derived from SEC filings (10-K and 10-Q reports).
The reported structure is a highly leveraged financing vehicle, with capital deployment funded far more by financing than operations.
The 14.8x debt-to-equity ratio alongside just$3.7M of equity indicates that a thin ownership cushion supports a much larger liability base, making solvency more consequential than profit margins here. FY2025 cash flows reinforce that structure:$57.5M invested outflow was paired with$58.2M financing inflow, so the major balance-sheet movement came from financing rather than internally generated cash.
Short-term coverage is not the same as balance-sheet strength: a 4.0x current ratio rests on
Cash conversion diverged from reported earnings: net loss was only
Financial Health Signals
Blueport Acquisition Ltd does not currently provide enough eligible data for a peer-relative financial health score, so none is published. The signals and metrics below are current.
Blueport Acquisition Ltd reported a net loss of $20K while operations used $231K of cash. With neither figure positive, the ratio between the two carries no quality signal.
Key Financial Metrics
Earnings & Revenue
Blueport Acquisition Ltd reported $88K in net income in Q2 2026. This represents an increase of 336.7% from the same quarter a year earlier. Against the prior quarter it is down 41.7%.
Not reported for Q2 2026.
Not reported for Q2 2026.
Not reported for Q2 2026.
Cash & Balance Sheet
Blueport Acquisition Ltd held $29K in cash as of Q2 2026; long-term debt is not reported for that period.
Not reported for Q2 2026.
Not reported for Q2 2026.
Margins & Returns
Blueport Acquisition Ltd's ROE was 8.3% in Q2 2026, measuring profit generated per dollar of shareholder equity. Against the prior quarter it is up 2.1 percentage points.
Not reported for Q2 2026.
Not reported for Q2 2026.
Not reported for Q2 2026.
Capital Allocation
None of these metrics is reported for Q2 2026.
BPAC Income Statement
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
| Metric | Q2'2610-Q | Q1'2610-Q | Q4'2510-Q | Q3'2510-Q | Q2'2510-Q | Q1'2510-Q |
|---|---|---|---|---|---|---|
| SG&A Expenses | $398K+975.8% | $359K+3865.4% | N/A | N/A | $37K | $9K |
| Operating Income | -$428K-1056.9% | -$359K-3865.4% | N/A | N/A | -$37K | -$9K |
| Net Income | $88K+336.7% | $150K+1759.0% | N/A | -$33K | -$37K | -$9K |
| EPS (Basic) | N/A | N/A | N/A | -$0.03 | N/A | N/A |
| EPS (Diluted) | N/A | N/A | N/A | -$0.03 | N/A | N/A |
| Diluted Shares (Avg) | N/A | N/A | N/A | 1M | N/A | N/A |
Not reported in any period shown, so not listed: Revenue, Cost of Revenue, Gross Profit, R&D Expenses, EBITDA, Interest Expense, Income Tax.
BPAC Balance Sheet
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
| Metric | Q2'2610-Q | Q1'2610-Q | Q4'2510-Q | Q3'2510-Q | Q2'2510-Q | Q1'2510-Q |
|---|---|---|---|---|---|---|
| Total Assets | $58.9M | $58.5M | $58.3M | $183K | N/A | N/A |
| Current Assets | $107K | $210K | $543K | $5K | N/A | N/A |
| Cash & Equivalents | $29K | $98K | $481K | $5K | N/A | N/A |
| Short-Term Investments | $0 | $0 | $0 | $0 | N/A | N/A |
| Long-Term Investments | $0 | $0 | $0 | $0 | N/A | N/A |
| Total Liabilities | $57.9M | $56.1M | $54.6M | $237K | N/A | N/A |
| Current Liabilities | $485K | $161K | $135K | $237K | N/A | N/A |
| Non-Current Liabilities | $57.4M | $55.9M | $54.5M | $0 | N/A | N/A |
| Total Equity | $1.1M+5107.6% | $2.4M+15078.7% | $3.7M | -$54K | -$21K | $16K |
| Retained Earnings | $218K | $130K | -$20K | -$79K | N/A | N/A |
Not reported in any period shown, so not listed: Inventory, Accounts Receivable, Goodwill, Long-Term Debt.
BPAC Cash Flow Statement
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
Not reported in any period shown, so not listed: Depreciation & Amortization, Stock-Based Compensation, Capital Expenditures, Free Cash Flow, Investing Cash Flow, Dividends Paid, Share Buybacks.
BPAC Financial Ratios
Margins and returns are percentages; the remaining ratios are unitless multiples. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
Not reported in any period shown, so not listed: Gross Margin, Operating Margin, Net Margin, Asset Turnover, FCF Margin.
Where Blueport Acquisition Ltd Ranks
Frequently Asked Questions
Is Blueport Acquisition Ltd profitable?
No, Blueport Acquisition Ltd (BPAC) reported a net income of -$20K in fiscal year 2025.
What is Blueport Acquisition Ltd's return on equity (ROE)?
Blueport Acquisition Ltd (BPAC) has a return on equity of -0.5% for fiscal year 2025, measuring how efficiently the company generates profit from shareholder equity.
What is Blueport Acquisition Ltd's operating cash flow?
Blueport Acquisition Ltd (BPAC) recorded an outflow of $231K in operating cash flow during fiscal year 2025, representing cash used by core business activities.
What are Blueport Acquisition Ltd's total assets?
Blueport Acquisition Ltd (BPAC) had $58.3M in total assets as of fiscal year 2025, including both current and long-term assets.
What is Blueport Acquisition Ltd's current ratio?
Blueport Acquisition Ltd (BPAC) had a current ratio of 4.02 as of fiscal year 2025, which is generally considered healthy.
What is Blueport Acquisition Ltd's debt-to-equity ratio?
Blueport Acquisition Ltd (BPAC) had a debt-to-equity ratio of 14.76 as of fiscal year 2025, measuring the company's financial leverage by comparing total debt to shareholder equity.
What is Blueport Acquisition Ltd's return on assets (ROA)?
Blueport Acquisition Ltd (BPAC) had a return on assets of 0.0% for fiscal year 2025, measuring how efficiently the company uses its assets to generate profit.
What is Blueport Acquisition Ltd's P/E ratio?
Blueport Acquisition Ltd (BPAC) has no price-to-earnings ratio at the moment: net loss, so no earnings multiple (FY2025). The market capitalization is $75.3M as of Sep 16, 2026; a multiple compares that price with a filed figure and says nothing about the quality of the business.
What is Blueport Acquisition Ltd's price-to-sales ratio?
Blueport Acquisition Ltd (BPAC) has no price-to-sales ratio at the moment: no revenue reported. The market capitalization is $75.3M as of Sep 16, 2026; a multiple compares that price with a filed figure and says nothing about the quality of the business.
How does Blueport Acquisition Ltd's liquidity compare with its operating cash outflow?
At the end of fiscal year 2025, Blueport Acquisition Ltd (BPAC) held $481K in cash, cash equivalents and investments, and reported an operating cash outflow of $231K over that year. Dividing the one by the other, the reported balance equals about 25 months of the outflow reported that year. This is arithmetic over figures already filed, not a projection: it assumes nothing about future spending, financing or operations.
Are Blueport Acquisition Ltd's earnings high quality?
Blueport Acquisition Ltd (BPAC) reported a net loss of $20K while operations used $231K of cash. With neither figure positive, the ratio between the two carries no quality signal. This ratio compares operating cash flow to net income. A ratio above 1.0x means the company generates more cash than its reported earnings, indicating sustainable, cash-backed profits. Ratios below 1.0x suggest earnings rely on accounting accruals rather than actual cash generation. Learn more in our complete guide to financial health indicators.