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Financial statements

BEST SPAC I Acquisition Corp. financial statements

Income statement, balance sheet and cash flow statement for the last 1 fiscal years, taken from the XBRL data BEST SPAC I Acquisition Corp. files with the SEC in its annual reports.

In USD millions, except per-share amounts. Outflows in the cash flow statement are negative.

Income statement

FY2025
General and administrative0.65
Operating income-0.65
Interest income1.2
Pre-tax income0.65
Net income0.65

Balance sheet

FY2025
Cash and equivalents1.3
Other current assets0.13
Total current assets1.42
Total assets57.6
Accounts payable0.15
Total current liabilities0.15
Total liabilities55.1
Paid-in capital1.88
Retained earnings0.65
Shareholders' equity2.52
Total equity2.52
Total liabilities and equity57.6

Cash flow statement

FY2025
Net income0.65
Change in payables0.14
Cash from operations-0.6
Cash from investing-55
Cash from financing56.9
Net change in cash1.3

Key metrics

Worked out from the statements above. Latest values use the trailing twelve months to June 30, 2026; growth uses fiscal years. Valuation uses the share price of $11.32 on September 22, 2026.

Profitability

MetricValueHow it is calculated
Return on equity (ROE)120.1%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)41.4%Net income / average total assets.

Balance sheet health

MetricValueHow it is calculated
Current ratio6.25xCurrent assets / current liabilities.
Quick ratio5.74x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio5.74x(Cash + short-term investments) / current liabilities.
Liabilities / assets65.6%Total liabilities / total assets.
Working capital$1.0MCurrent assets - current liabilities.
Tangible book value$1.0MShareholders' equity - goodwill - intangible assets.
Was BEST SPAC I Acquisition Corp. profitable in fiscal 2025?

Yes. Net income was $649.9K, a net margin of -.

Source: SEC EDGAR XBRL company facts. Where a company tags only year-to-date figures, quarters are worked out as differences. Where a line is not tagged it is left empty, never estimated.

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