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$BPAC
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Consolidated balance sheets

In millions of USD, except per-share amounts
Q2 FY2026
As of Jun 30, 2026
Q1 FY2026
As of Mar 31, 2026
Q4 FY2025
As of Dec 31, 2025
Q3 FY2025
As of Sep 30, 2025
Assets
Current assets
Cash
Prepaid expenses
Total current assets
Deferred offering costs
Investments held in Trust Account
Total Assets
Current liabilities
Due to related party
Accounts payable
Accounts payable and accrued expenses
Promissory note - related party
Total current liabilities
Deferred underwriting fee payable
Total Liabilities
Commitments and Contingencies (Note 6)
Class A ordinary shares, $0.0001 par value; 450,000,000 shares authorized; 5,750,000 shares subject to possible redemption
Shareholders’ Equity:
Ordinary shares, value
Class A Ordinary Shares
Class B ordinary shares
Addition paid-in capital
Retained earnings (accumulated deficit)
Total shareholders’ equity
Total Liabilities, Ordinary Shares Subject to Redemption and Shareholders’ Equity

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