BEST SPAC I Acquisition Corp. (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. (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).
Financing-driven balance-sheet activity dominates the reported business, while operations produced limited internal cash.
The company reported net income of$650K despite an operating loss of-$651K , yet operating cash flow was-$598K . That combination indicates the positive accounting result came from items outside core operations and did not translate into cash generation.
The balance sheet carries high structural leverage: liabilities were
Cash deployment and funding were closely paired: investing cash flow used
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 signals and metrics below are current.
For every $1 of reported earnings, BEST SPAC I Acquisition Corp. used $0.92 of operating cash (-$598K OCF vs $650K net income). Earnings that no cash stands behind rest on accounting accruals, which cannot be repeated indefinitely.
Key Financial Metrics
Earnings & Revenue
BEST SPAC I Acquisition Corp. reported $167K in net income in Q2 2026. This represents an increase of 2980.4% from the same quarter a year earlier. 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; long-term debt is not reported for that period.
Not reported for Q2 2026.
Not reported for Q2 2026.
Margins & Returns
BEST SPAC I Acquisition Corp.'s ROE was 16.4% in Q2 2026, measuring profit generated per dollar of shareholder equity. 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 | $0 | $0 | $0 | $0 | $0 | N/A | N/A |
| Long-Term Investments | $0 | $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 | $54.9M | $53.7M | $52.5M | N/A | $0 |
| Total Equity | $1.0M-76.2% | $1.7M+9257.1% | $2.5M+11369.9% | $3.3M | $4.3M | -$19K | $22K |
| Retained Earnings | $1.0M+2157.9% | $1.0M | $647K+21661.8% | $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, 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. (BSAAU) 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. (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.'s operating cash flow?
BEST SPAC I Acquisition Corp. (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.'s total assets?
BEST SPAC I Acquisition Corp. (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.'s current ratio?
BEST SPAC I Acquisition Corp. (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.'s debt-to-equity ratio?
BEST SPAC I Acquisition Corp. (BSAAU) had a debt-to-equity ratio of 21.84 as of fiscal year 2025, measuring the company's financial leverage by comparing total debt to shareholder equity.
What is BEST SPAC I Acquisition Corp.'s return on assets (ROA)?
BEST SPAC I Acquisition Corp. (BSAAU) had a return on assets of 1.1% for fiscal year 2025, measuring how efficiently the company uses its assets to generate profit.
Are BEST SPAC I Acquisition Corp.'s earnings high quality?
For every $1 of reported earnings, BEST SPAC I Acquisition Corp. (BSAAU) used $0.92 of operating cash (-$598K OCF vs $650K net income). Earnings that no cash stands behind rest on accounting accruals, which cannot be repeated indefinitely. 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.