BEST SPAC I Acquisition Corp. (NASDAQ:BSAA)
Insiders here have filed 1 Form 4 in the last 90 days, but all of them are share awards, grants or other non-market transactions. Those are compensation, not a decision to buy, so they are not scored.
No revenue reported, so there is no margin to score.
- Revenue
- $0
- Net income
- $1.2M
- Net margin
- —
Little or no net debt.
- Total debt
- $0
- Cash
- $1.1M
- Debt / equity
- 0.00
Comfortably covers what is due within a year.
- Current assets
- $1.2M
- Current liabilities
- $194K
- Current ratio
- 6.25
Consumes cash and must keep raising it.
- Operating cash flow
- -$252K
- Free cash flow
- -$252K
Heavy dilution — shareholders are paying for the business.
- Shares outstanding
- 3.0M
- Share growth (1y)
- 32.0%
- Cash runway
- 53 months
Five pillars — profitability, leverage, liquidity, cash generation, dilution & runway — each scored 0–20 from the company’s own income statement, balance sheet and cash-flow statement, then scaled to 100. A pillar the statements cannot answer is left out rather than guessed; fewer than three and no score is shown.
BSAA Income Statement
| Fiscal Period | Q2 2026 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
|---|---|---|---|---|---|---|
| Period Ending | Jun 30, 2026 | Mar 31, 2026 | Dec 31, 2025 | Sep 30, 2025 | Jun 30, 2025 | Mar 31, 2025 |
| Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Revenue Growth (YoY) | — | — | — | — | — | — |
| Cost of Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Gross Profit | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A Expense | 125.00 K | 145.13 K | 134.21 K | 423.61 K | 93.56 K | 40.67 K |
| R&D Expense | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Operating Expenses | 18.36 K | 145.13 K | 93.54 K | 423.61 K | 93.56 K | 40.67 K |
| Operating Income | -18.36 K | -145.13 K | -93.54 K | -423.61 K | -93.56 K | -40.67 K |
| Pretax Income | 24.50 K | 359.47 K | 455.95 K | 240.36 K | -5.79 K | -40.67 K |
| Tax Provision | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Income | 166.80 K | 359.47 K | 455.95 K | 240.36 K | -5.79 K | -40.67 K |
| EPS (Basic) | 0.05 | 0.01 | 0.15 | 0.03 | -0.09 | -0.01 |
| EPS (Diluted) | 0.05 | 0.01 | 0.15 | 0.03 | -0.09 | -0.01 |
| Shares Outstanding | 3.04 M | 5.50 M | 2.98 M | 5.50 M | 2.30 M | 7.61 M |
Quarterly figures; YoY compares the same fiscal quarter a year earlier. Source: public market data.