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Blueport Acquisition (BPAC) Financials

BPAC NASDAQ
Trailing 12 months to June 30, 2026
Revenue Not reported for the trailing 12 months
Net Income $264K YoY not available
EPS (Diluted) Not reported for the trailing 12 months
Operating Cash Flow -$834K YoY not available
Market Cap $75.6M as of Oct 23, 2026
Price / Sales n/m no revenue reported
Price / Earnings 286x on $264K net income, trailing 12 months to June 30, 2026
Price / Book 71.7x on $1.1M equity, Q2 FY2026

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 Oct 23, 2026; every other figure is from the SEC filings on this page. Not financial advice.

Source SEC Filings (10-K/10-Q) Latest period Q2 FY2026, ended Jun 30, 2026 Reported Currency USD FYE December

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).

Rhea AI BPAC FY2025

Blueport is a capital-raising vehicle, not a revenue-generating operating business: its balance sheet is funded overwhelmingly by liabilities.

The near match between financing cash flow of $58.2M and investing cash flow of $57.5M indicates FY2025 cash movement was dominated by funding and deployment rather than an operating engine. That pattern makes the entity’s reported activity look transaction-driven rather than supported by recurring operating receipts.

Liabilities represented 93.7% of assets, leaving a relatively thin equity cushion of $3.7M. The 14.8x liabilities-to-equity ratio reinforces that the balance sheet is structurally liability-heavy, even though the current ratio was 4.0x.

SG&A was $304K, while operating cash flow was -$231K. The reported net loss was only $19.7K, so earnings and cash movement diverged: the accounting result does not fully describe cash absorbed during the period.

[ NOT FINANCIAL ADVICE ]

Financial Health Signals

Financial health score not available

We do not publish a peer-relative financial health score for Blueport Acquisition Ltd, because the score only covers companies whose filings and listing give us what it needs to compare them with their peers. The signals and metrics below are current.

Earnings Quality No Cash Backing
N/A

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

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Earnings & Revenue

Net Income
$88K
YoYn/m
QoQ-41.7%

Blueport Acquisition Ltd reported $88K in net income in Q2 2026. The change from the same quarter a year earlier is not meaningful, because that figure was zero or negative. Against the prior quarter it is down 41.7%.

Revenue

Not reported for Q2 2026.

EBITDA

Not reported for Q2 2026.

EPS (Diluted)

Not reported for Q2 2026.

Cash & Balance Sheet

Cash & Debt
$29K
QoQ-70.2%

Blueport Acquisition Ltd held $29K in cash as of Q2 2026; no long-term debt figure is on record for that period.

Free Cash Flow

Not reported for Q2 2026.

Dividends Per Share

Not reported for Q2 2026.

Shares Outstanding

Not reported for Q2 2026.

Margins & Returns

Return on Equity
8.3%
QoQ+2.1pp

Blueport Acquisition Ltd's quarterly ROE was 8.3% in Q2 2026: one quarter's net income over shareholder equity, not annualized. Against the prior quarter it is up 2.1 percentage points.

Gross Margin

Not reported for Q2 2026.

Operating Margin

Not reported for Q2 2026.

Net Margin

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.

BPAC quarterly income statement
MetricQ2'2610-QQ1'2610-QQ4'2510-QQ3'2510-QQ2'2510-QQ1'2510-Q
SG&A Expenses$398K+975.8%$359K+3865.4%N/AN/A$37K$9K
Operating Income-$428Kn/m-$359Kn/mN/AN/A-$37K-$9K
Net Income$88Kn/m$150Kn/m$59K-$33K-$37K-$9K
EPS (Basic)N/AN/AN/A-$0.03N/AN/A
EPS (Diluted)N/AN/AN/A-$0.03N/AN/A
Diluted Shares (Avg)N/AN/AN/A1MN/AN/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.

BPAC quarterly balance sheet
MetricQ2'2610-QQ1'2610-QQ4'2510-QQ3'2510-QQ2'2510-QQ1'2510-Q
Total Assets$58.9M$58.5M$58.3M$183KN/AN/A
Current Assets$107K$210K$543K$5KN/AN/A
Cash & Equivalents$29K$98K$481K$5KN/AN/A
Short-Term Investments$0$0$0$0N/AN/A
Long-Term Investments$0$0$0$0N/AN/A
Total Liabilities$57.9M$56.1M$54.6M$237KN/AN/A
Current Liabilities$485K$161K$135K$237KN/AN/A
Non-Current Liabilities$57.4M$55.9M$54.5M$0N/AN/A
Total Equity$1.1Mn/m$2.4M+15078.7%$3.7M-$54K-$21K$16K
Retained Earnings$218K$130K-$20K-$79KN/AN/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.

BPAC quarterly cash flow statement
MetricQ2'2610-QQ1'2610-QQ4'2510-QQ3'2510-QQ2'2510-QQ1'2510-Q
Operating Cash Flow-$259Kn/m-$383Kn/m-$177K-$15K-$30K-$9K
Financing Cash Flow$190K+533.3%$0-100.0%$58.2M$20K$30K$9K

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.

BPAC quarterly financial ratios
MetricQ2'2610-QQ1'2610-QQ4'2510-QQ3'2510-QQ2'2510-QQ1'2510-Q
Return on Equity8.3%6.2%+63.0pp1.6%N/AN/A-56.8%
Return on Assets0.1%0.3%0.1%-18.1%N/AN/A
Current Ratio0.221.314.020.02N/AN/A
Liabilities-to-Equity54.8923.1714.76N/AN/AN/A

Not reported in any period shown, so not listed: Gross Margin, Operating Margin, Net Margin, Debt-to-Equity, Asset Turnover, FCF Margin.

Frequently Asked Questions

Yes, Blueport Acquisition Ltd (BPAC) reported a net income of $264K over the trailing 12 months to June 30, 2026. In fiscal year 2025 it reported a net loss of $20K.

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.

Blueport Acquisition Ltd (BPAC) recorded an outflow of $231K in operating cash flow during fiscal year 2025, representing cash used by core business activities.

Blueport Acquisition Ltd (BPAC) had $58.3M in total assets as of fiscal year 2025, including both current and long-term assets.

Blueport Acquisition Ltd (BPAC) had a current ratio of 4.02 as of fiscal year 2025, which is generally considered healthy.

Blueport Acquisition Ltd (BPAC) had a liabilities-to-equity ratio of 14.76 as of fiscal year 2025, which is total liabilities divided by total shareholder equity. Total liabilities counts every obligation on the balance sheet (payables, deposits, insurance reserves and deferred taxes as well as borrowings), so this ratio usually runs well above debt-to-equity. No debt-to-equity ratio is shown for fiscal year 2025, because the filing data we hold for that year carries no long-term debt figure.

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.

Blueport Acquisition Ltd (BPAC) trades at 286x earnings, its market capitalization divided by $264K net income, trailing 12 months to June 30, 2026. The market capitalization is $75.6M as of Oct 23, 2026; a multiple compares that price with a filed figure and says nothing about the quality of the business.

Blueport Acquisition Ltd (BPAC) has no price-to-sales ratio at the moment: no revenue reported. The market capitalization is $75.6M as of Oct 23, 2026; a multiple compares that price with a filed figure and says nothing about the quality of the business.

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.

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.

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