BEST SPAC I Acquisition Corp. (BSAA) 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 Oct 21, 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 6, 2026. Each column of the statement tables below links to the filing it was taken from, and every filing is listed on the BSAA SEC filings page.
This page shows BEST SPAC I Acquisition Corp. (BSAA) 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 balance sheet describes a financing vehicle, with $57M raised and $55M invested; no sales activity is reported.
Operating loss of$651K and operating cash flow of-$598K are close, linking cash use to administrative activity rather than a revenue engine. Yet net income was$650K , so the bottom line was separated from cash-generating operations by items outside operating cash generation.
The vehicle holds
Cash movements reinforce that structure: financing supplied
Financial Health Signals
BEST SPAC I Acquisition Corp. does not currently provide enough eligible data for a peer-relative financial health score, so none is published. The metrics below are current.
Key Financial Metrics
Earnings & Revenue
BEST SPAC I Acquisition Corp. reported $167K 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 53.6%.
Not reported for Q2 2026.
Not reported for Q2 2026.
Not reported for Q2 2026.
Cash & Balance Sheet
BEST SPAC I Acquisition Corp. held $1.1M in cash as of Q2 2026; no long-term debt figure is on record for that period.
Not reported for Q2 2026.
Not reported for Q2 2026.
Margins & Returns
BEST SPAC I Acquisition Corp.'s quarterly ROE was 16.4% in Q2 2026: one quarter's net income over shareholder equity, not annualized. This is up 16.5 percentage points from the same quarter a year earlier. Against the prior quarter it is down 4.6 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.
BSAA 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.
Not reported in any period shown, so not listed: Revenue, Cost of Revenue, Gross Profit, R&D Expenses, EBITDA, Interest Expense, Income Tax, EPS (Basic), EPS (Diluted), Diluted Shares (Avg).
BSAA 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 | Q4'2410-K |
|---|---|---|---|---|---|---|---|
| Total Assets | $3.0M-94.8% | $58.0M | $57.6M+209431.7% | $57.2M | $57.0M | N/A | $28K |
| Current Assets | $1.2M-36.0% | $1.3M | $1.4M+9373.0% | $1.6M | $1.9M | N/A | $15K |
| Cash & Equivalents | $1.1M-37.3% | $1.2M | $1.3M | $1.4M | $1.8M | N/A | N/A |
| Short-Term Investments | $0n/m | $0 | $0 | $0 | $0 | N/A | N/A |
| Long-Term Investments | $0n/m | $0 | $0 | $0 | $0 | N/A | N/A |
| Total Liabilities | $1.9M-96.3% | $56.3M | $55.1M+1001678.8% | $54.0M | $52.7M | N/A | $6K |
| Current Liabilities | $194K-6.9% | $187K | $153K+2681.3% | $220K | $208K | N/A | $6K |
| Non-Current Liabilities | $1.7M-96.7% | $56.1M | $54.9Mn/m | $53.7M | $52.5M | N/A | $0 |
| Total Equity | $1.0M-76.2% | $1.7Mn/m | $2.5M+11369.9% | $3.3M | $4.3M | -$19K | $22K |
| Retained Earnings | $1.0Mn/m | $1.0M | $647Kn/m | $191K | -$49K | N/A | -$3K |
Not reported in any period shown, so not listed: Inventory, Accounts Receivable, Goodwill, Long-Term Debt.
BSAA 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, Dividends Paid, Share Buybacks.
BSAA 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, Debt-to-Equity, Asset Turnover, FCF Margin.
Where BEST SPAC I Acquisition Corp. Ranks
Frequently Asked Questions
Is BEST SPAC I Acquisition Corp. profitable?
Yes, BEST SPAC I Acquisition Corp. (BSAA) reported a net income of $650K in fiscal year 2025.
What is BEST SPAC I Acquisition Corp.'s return on equity (ROE)?
BEST SPAC I Acquisition Corp. (BSAA) has a return on equity of 25.8% for fiscal year 2025, measuring how efficiently the company generates profit from shareholder equity.
What is BEST SPAC I Acquisition Corp.'s operating cash flow?
BEST SPAC I Acquisition Corp. (BSAA) recorded an outflow of $598K in operating cash flow during fiscal year 2025, representing cash used by core business activities.
What are BEST SPAC I Acquisition Corp.'s total assets?
BEST SPAC I Acquisition Corp. (BSAA) had $57.6M in total assets as of fiscal year 2025, including both current and long-term assets.
What is BEST SPAC I Acquisition Corp.'s current ratio?
BEST SPAC I Acquisition Corp. (BSAA) had a current ratio of 9.29 as of fiscal year 2025, which is generally considered healthy.
What is BEST SPAC I Acquisition Corp.'s liabilities-to-equity ratio?
BEST SPAC I Acquisition Corp. (BSAA) had a liabilities-to-equity ratio of 21.84 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.
What is BEST SPAC I Acquisition Corp.'s return on assets (ROA)?
BEST SPAC I Acquisition Corp. (BSAA) had a return on assets of 1.1% for fiscal year 2025, measuring how efficiently the company uses its assets to generate profit.
What is BEST SPAC I Acquisition Corp.'s P/E ratio?
BEST SPAC I Acquisition Corp. (BSAA) trades at 34.2x earnings, its market capitalization divided by $650K net income, FY2025. The market capitalization is $22.2M as of Oct 21, 2026; a multiple compares that price with a filed figure and says nothing about the quality of the business.
What is BEST SPAC I Acquisition Corp.'s price-to-sales ratio?
BEST SPAC I Acquisition Corp. (BSAA) has no price-to-sales ratio at the moment: no revenue reported. The market capitalization is $22.2M as of Oct 21, 2026; a multiple compares that price with a filed figure and says nothing about the quality of the business.