BEST SPAC I Acquisition Corp. Class A Ordinary Shares Net Assets
BEST SPAC I Acquisition Corp. Class A Ordinary Shares net assets. Based on the latest financial reports, BEST SPAC I Acquisition Corp. Class A Ordinary Shares (BSAA) has net assets worth $1.02 Million USD as of June 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets ($2.96 Million) and total liabilities ($1.94 Million). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off. Also explore BSAA net assets growth trend to track the company's year-over-year net asset growth rate.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | $1.02 Million |
| % of Total Assets | 34.43% |
| Annual Growth Rate | 11407.21% |
| 5-Year Change | N/A |
| 10-Year Change | N/A |
| Growth Volatility | N/A |
Net Assets of BEST SPAC I Acquisition Corp. Class A Ordinary Shares (2024–2025)
Net assets of BEST SPAC I Acquisition Corp. Class A Ordinary Shares from 2024 to 2025. This chart illustrates how BEST SPAC I Acquisition Corp. Class A Ordinary Shares's net assets have evolved over time, based on quarterly financial data. See BEST SPAC I Acquisition Corp. Class A Or balance sheet independence to measure how much of total assets are equity-financed.
Annual Net Assets for BEST SPAC I Acquisition Corp. Class A Ordinary Shares (2024–2025)
The table below shows the annual net assets of BEST SPAC I Acquisition Corp. Class A Ordinary Shares from 2024 to 2025. For live market cap and overall valuation, see BSAA stock market capitalisation.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | $2.52 Million | +11369.90% |
| 2024-12-31 | $22.00K | -- |
Equity Component Analysis
This analysis shows how different components contribute to BEST SPAC I Acquisition Corp. Class A Ordinary Shares's total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.
Equity Composition Insights
- Retained earnings have grown by 9556400.0% over the analyzed period, indicating profitable operations and earnings retention.
BEST SPAC I Acquisition Corp. Class A Ordinary Shares Net Assets Breakdown (December 2025)
BEST SPAC I Acquisition Corp. Class A Ordinary Shares net assets breakdown by equity component as of December 2025.
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | $92.56K | 3.67% |
| Common Stock | $7.86 Million | 311.59% |
| Total Equity | $2.52 Million | 100.00% |
BEST SPAC I Acquisition Corp. Class A Ordinary Shares Competitors by Market Cap
The table below lists competitors of BEST SPAC I Acquisition Corp. Class A Ordinary Shares ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Jaiprakash Associates Limited
NSE:JPASSOCIAT
|
$64.24 Million |
|
Solutions 30 SE
F:30L3
|
$64.24 Million |
|
Kaiser Reef Ltd
AU:KAU
|
$64.25 Million |
|
Endava plc
F:2Y5
|
$64.25 Million |
|
Conexeu Sciences Inc. Common Stock
NASDAQ:CNXU
|
$64.22 Million |
|
SG&G Corporation
KQ:040610
|
$64.15 Million |
|
Gemfields Group Ltd
JSE:GML
|
$64.14 Million |
|
Kellton Tech Solutions Limited
NSE:KELLTONTEC
|
$64.14 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in BEST SPAC I Acquisition Corp. Class A Ordinary Shares's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 22,000 to 2,523,377, a change of 2,501,377 (11369.9%).
- Net income of 649,853 contributed positively to equity growth.
- New share issuances of 57,770,000 increased equity.
- Other factors decreased equity by 55,918,476.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | $649.85K | +25.75% |
| Share Issuances | $57.77 Million | +2289.39% |
| Other Changes | $-55.92 Million | -2216.02% |
| Total Change | $- | 11369.90% |
Book Value vs Market Value Analysis
This analysis compares BEST SPAC I Acquisition Corp. Class A Ordinary Shares's book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.
Valuation Insights
- Current price-to-book ratio: 12.61x
- The company is trading at a significant premium to its book value, suggesting the market values its earnings potential, brand, or other intangibles highly.
- The price-to-book ratio has decreased from 3686.02x to 12.61x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2024-12-31 | $0.00 | $10.66 | x |
| 2025-12-31 | $0.85 | $10.66 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently BEST SPAC I Acquisition Corp. Class A Ordinary Shares utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): 25.75%
- The company demonstrates strong efficiency in generating profits from shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 0.00%
- • Asset Turnover: 0.00x
- • Equity Multiplier: 22.83x
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2025 | 25.75% | 0.00% | 0.00x | 22.83x | $397.52K |
Industry Comparison
This section compares BEST SPAC I Acquisition Corp. Class A Ordinary Shares's net assets metrics with peer companies in the Shell Companies industry.
Industry Context
- Industry: Shell Companies
- Average net assets among peers: $87,095,083
- Average return on equity (ROE) among peers: 4.93%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| BEST SPAC I Acquisition Corp. Class A Ordinary Shares (BSAA) | $1.02 Million | 25.75% | 1.90x | $64.23 Million |
| Artius II Acquisition Inc. (AACB) | $214.29 Million | 0.06% | 0.07x | $234.83 Million |
| Artius II Acquisition Inc. Units (AACBU) | $-60.27K | 0.00% | 0.00x | $269.37 Million |
| Armada Acquisition Corp. II Class A Ordinary Shares (AACI) | $16.83 Million | -1.90% | 0.51x | $257.52 Million |
| Abony Acquisition Corp. I Class A Ordinary Share (AACO) | $-74.71 | 0.00% | 0.00x | $237.07 Million |
| Apogee Acquisition Corp Class A Ordinary Shares (AACP) | $-13.88 | 0.00% | 0.00x | $178.97 Million |
| Ares Acquisition Corporation II (AACT) | $502.67 Million | 0.00% | 0.05x | $587.05 Million |
| AA Mission Acquisition Corp. (AAM) | $-419.60 Million | 0.00% | 0.00x | $291.26K |
| Altenergy Acquisition Corp (AEAE) | $4.84 Million | 51.14% | 2.71x | $72.22 Million |
| Activate Energy Acquisition Corp. Class A Ordinary Share (AEAQ) | $223.53 Million | 0.00% | 0.04x | $238.81 Million |
| American Exceptionalism Acquisition Corp. A (AEXA) | $328.45 Million | 0.00% | 0.06x | $373.10 Million |
About BEST SPAC I Acquisition Corp. Class A Ordinary Shares
BEST SPAC I Acquisition Corp. does not have significant operations. It intends to effect a merger, share exchange, asset acquisition, stock purchase, reorganization, or similar business combination with one or more businesses. The company was incorporated in 2024 and is based in Hong Kong, Hong Kong.