BSAA · XBRL financial data

BEST SPAC I Acquisition financial statements, every quarter

The same tables from 5 filings, lined up. Matched by XBRL tag: renamed lines keep their history.

How these numbers work

Every number comes from the company's XBRL financial data filed with the SEC, and each one links to its filing.
Lines are matched by XBRL tag, so a line renamed between filings keeps its history.
* marks a quarter worked out from the filing totals: the 10-K year minus the first three quarters, or a year-to-date total minus the earlier one. Fourth-quarter earnings per share is fourth-quarter net income over the fourth-quarter weighted shares.
0 means a filing states zero; a dash (—) means no filing states that number.
“year only” means the 10-K gives the full year but not the quarters needed to work out the fourth. A worked-out quarter of revenue, cost of revenue or operating cash flow more than twice the company's largest quarter of the two years before is shown this way too.
Gross profit is shown as the company reports it; a worked-out quarter must equal revenue less cost of revenue for that quarter, or it is a dash.
Operating income can be above gross profit when the company books other operating income between the two, shown on its own line.
Shares outstanding come from each filing's cover page, as of the date printed there.
Quarters are fiscal: Q2 FY27 is the second quarter of the company's fiscal 2027.

Income statement

Fiscal quarters (BSAA's year ends in late December)

In millions of dollars	Q2 FY25Jun 30, 2025	Q3 FY25Sep 30, 2025	Q4 FY25Dec 31, 2025	Q1 FY26Mar 31, 2026	Q2 FY26Jun 30, 2026
Revenue	—	—	—	1,235	(1,135)*
General and administrative	0	0	0*	0	0
Operating income (loss)	(0)	(0)	(0)*	(0)	(0)
Interest income	0	1	1*	0	0
Net income (loss)	(0)	0	0*	0	0

Fiscal quarters (BSAA's year ends in late December)

In millions of dollars	Q2 FY25Jun 30, 2025	Q3 FY25Sep 30, 2025	Q4 FY25Dec 31, 2025	Q1 FY26Mar 31, 2026	Q2 FY26Jun 30, 2026
Cash and cash equivalents	2	1	1	1	1
Total current assets	2	2	1	1	1
Total assets	57	57	58	58	3
Total current liabilities	0	0	0	0	0
Retained earnings (accumulated deficit)	(0)	0	1	1	1
Total stockholders' equity	4	3	3	2	1
Total liabilities and equity	57	57	58	58	3

Fiscal quarters (BSAA's year ends in late December)

In millions of dollars	Q2 FY25Jun 30, 2025	Q3 FY25Sep 30, 2025	Q4 FY25Dec 31, 2025	Q1 FY26Mar 31, 2026	Q2 FY26Jun 30, 2026
Net income (loss)	(0)	0	0*	0	0
Net cash from operating activities	(0)*	(0)*	(0)*	(0)	(0)*
Net cash from investing activities	—	0*	0*	—	—
Net cash from financing activities	57*	(0)*	0*	—	—

SIC 8200 and related industry codes, similar size. Each row is the latest quarter reported.

How peers are chosen

SIC 8200 and related industry codes with public float (or, where float is missing, quarterly revenue) between 0.2x and 5x the company's.
Each row is the latest quarter the company has reported, named in the Quarter column; when that filing is a 10-K, it is the fourth quarter, never the full year.
Runway shows only for companies burning cash with under $10B of public float.
* marks a quarter worked out from the filing totals: for a 10-K, the year less the first three quarters; for a 10-Q, the year-to-date total less the earlier one.

Company	Cash ($M)	Revenue, quarter ($M)	Operating cash flow, quarter ($M)	Shares outstanding	Runway	Quarter
BEST SPAC I Acquisition	1.1	(1,135)*	(0.1)*	not reported	15.6 quarters	Q2 FY26 10-QJun 30, 2026
Nerdy	38	43	(4.7)*	not reported	8.1 quarters	Q2 FY26 10-QJun 30, 2026
Legacy Education	23	20*	1.2*	12.8M	—	Q4 FY26 10-KJun 30, 2026
Chegg	29	46	7.2*	111.2M	—	Q3 FY26 10-QSep 30, 2026
Phoenix Education Partners	159	261*	80*	36.7M	—	Q4 FY26 10-KAug 31, 2026

Not investment advice. Not affiliated with the U.S. SEC.