BEST SPAC I Acquisition Corp. Unit (BSAAU) Financials
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 BSAAU SEC filings page.
This page shows BEST SPAC I Acquisition Corp. Unit (BSAAU) 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).
BEST SPAC's 2025 accounts show a financing vehicle, not an operating business, with reported profit disconnected from cash generation.
The earnings-to-cash mismatch is central: reported net income of$650K coexisted with operating cash flow of-$598K , so the accounting result did not translate into cash from operations. For this structure, that gap makes cash conversion more informative than a conventional profit reading.
The balance sheet is highly liability-funded: liabilities were
Some figures from recent filings were inconsistent and were omitted from this summary.
Financial Health Signals
BEST SPAC I Acquisition Corp. Unit 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. Unit 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. Unit 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. Unit'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.
BSAAU 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).
BSAAU 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.
BSAAU 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.
BSAAU 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. Unit Ranks
Frequently Asked Questions
Is BEST SPAC I Acquisition Corp. Unit profitable?
Yes, BEST SPAC I Acquisition Corp. Unit (BSAAU) reported a net income of $650K in fiscal year 2025.
What is BEST SPAC I Acquisition Corp. Unit's return on equity (ROE)?
BEST SPAC I Acquisition Corp. Unit (BSAAU) 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. Unit's operating cash flow?
BEST SPAC I Acquisition Corp. Unit (BSAAU) 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. Unit's total assets?
BEST SPAC I Acquisition Corp. Unit (BSAAU) 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. Unit's current ratio?
BEST SPAC I Acquisition Corp. Unit (BSAAU) had a current ratio of 9.29 as of fiscal year 2025, which is generally considered healthy.
What is BEST SPAC I Acquisition Corp. Unit's liabilities-to-equity ratio?
BEST SPAC I Acquisition Corp. Unit (BSAAU) 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. Unit's return on assets (ROA)?
BEST SPAC I Acquisition Corp. Unit (BSAAU) had a return on assets of 1.1% for fiscal year 2025, measuring how efficiently the company uses its assets to generate profit.