Revenue: As of FY2026 Q1, the actual value is USD 0.

EBIT: As of FY2026 Q1, the actual value is USD -649.74 K.

BEST SPAC I Acquisition Corp. operates as a single reportable segment, with its Chief Operating Decision Maker reviewing overall operating results for resource allocation and performance assessment decisions .

Operational Metrics

• Net Income (Loss): For the three months ended March 31, 2026, the company reported a net income of $359,471, comprising $145,134 in general and administrative expenses offset by $504,605 in interest income . In contrast, for the three months ended March 31, 2025, the company experienced a net loss of -$40,668, primarily due to formation and operating expenses .

Cash and Liquidity

• Cash on Hand: As of March 31, 2026, the company had $1,171,639 in cash .
• Working Capital: The company’s working capital amounted to $1,133,278 as of March 31, 2026 .
• Investments in Trust Account: Marketable securities held in the Trust Account totaled $56,694,430 as of March 31, 2026 .

Future Outlook and Strategy

BEST SPAC I Acquisition Corp. is a blank check company focused on completing a Business Combination, intending to use proceeds from its initial public offering and private placement, along with other securities or debt, to fund this combination . The company has entered into a Merger Agreement with HDEducation Group Limited (HDE) for an aggregate consideration of $300,000,000, to be paid entirely in stock . The company faces a deadline of June 16, 2026, to consummate its initial Business Combination, with potential extensions, and management acknowledges substantial doubt about its ability to continue as a going concern if a business combination is not completed .