最佳空间I收购公司-A 2026年季度报告

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submittedpursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smallerreporting company or an emerging growth company. See definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period forcomplying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.☐ Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes☒No☐ As of April 28, 2026, 6,024,500 Class A ordinary shares, including Class A ordinary shares underlying the units, and 1,375,000 ClassB ordinary shares were issued and outstanding. CAUTIONARY NOTECONCERNING FORWARD-LOOKING STATEMENTS This Quarterly Report on Form 10-Q includes “forward-looking statements” within the meaning of Section27A of the Securities Actof 1933, as amended (the “Securities Act”), and Section21E of the Securities Exchange Act of 1934, as amended (the “ExchangeAct”), that are not historical facts, and involve risks and uncertainties that could cause actual results to differ materially from thoseexpected and projected. All statements, other than statements of historical fact included in this Form10-Q including, withoutlimitation, statements in the “Management’s Discussion and Analysis of Financial Condition and Results of Operations” regarding theCompany’s financial position, business strategy and the plans and objectives of management for future operations, are forward-lookingstatements. Words such as “expect,” “believe,” “anticipate,” “intend,” “estimate,” “seek” and variations and similar words andexpressions are intended to identify such forward-looking statements. Such forward-looking statements relate to future events or futureperformance, but reflect management’s current beliefs, based on information currently available. A number of factors could cause PART I – FINANCIAL INFORMATION BEST SPAC I ACQUISITION CORP. AND ITS SUBSIDIARIESCONDENSED CONSOLIDATED BALANCE SHEETSAS OF MARCH 31, 2026 AND DECEMBER 31, 2025 The accompanying notes are an integral part of the unaudited condensed consolidated financial statements. The accompanying notes are an integral part of the unaudited condensed consolidated financial statements. Supplemental Disclosure of Cash Flow Information:Subsequent measurement of ordinary shares subject to redemption (interest earned on trust account) BEST SPAC I ACQUISITION CORP. AND ITS SUBSIDIARIESNOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS Note 1 — Organization and Business Operations BEST SPAC I Acquisition Corp. (the “Company”) is blank check company incorporated as a British Virgin Islands business companyon December 13, 2024. The Company was incorporated for the purpose of effecting a merger, share exchange, asset acquisition, sharepurchase, recapitalization, reorganization or similar business combination with one or more businesses (the “Business Combination”). The Company has two wholly owned subsidiaries, High Distinction Group Limited, a Cayman Islands exempted company formed onSeptember 1, 2025 (the “Purchaser”), and BEST SPAC I Mini Sub Acquisition Corp., a Cayman Islands exempted company formed on As of March 31, 2026, the Company had not commenced any operations. All activities for the period from December 13, 2024(inception) through March 31, 2026 relates to the Company’s formation and its initial public offering (the “IPO”), as described below,and subsequent to the IPO, identifying a target company for a Business Combination and negotiating with potential targets for aninitial Business Combination. The Company will not generate any operating revenue until after the completion of its initial Business The registration statement for the Company’s IPO became effective on June 12, 2025. On June 16, 2025, the Company consummatedits IPO of 5,500,000 units (the “Units”). Each Unit consists of one Class A ordinary share, no par value per share and one right(“Public Right”) to receive one-tenth (1/10) of one Class A ordinary share upon the completion of the initial Business Combination. Simultaneously with the consummation of the IPO and the sale of the Units, the Company consummated the private placement(“Private Placement”) of 277,000 units (the “Private Placement Units”) to the Sponsor at a price of $10.00 per Private Placement Unit, The Company granted the underwriters a 45-day option to purchase up to an additional 825,000 Units at the IPO price to cover over-allotments, if any, which expired unexercised on July 27, 2025. On July 30, 2025,