BEST SPAC I Acquisition Corp. financial metrics

Professional SEC-based dashboard for profitability, financial health, and growth with transparent scoring logic. Latest period: Q4 2025.

Symbol
BSAA, BSAAR, BSAAU on Nasdaq
Location
Hong Kong
Fiscal year end
31 December
Latest financial report
09 Feb 2026

Latest SEC snapshot (2025-12-31) highlights Return On Equity 51.1%, Return On Assets 2.3%, and Current Ratio 9.29x.

How Calculated (standard_v1)

Metrics are computed with a market-consensus convention designed for cross-portal comparability.

  • TTM Operating Income / TTM Revenues
  • Current Assets / Current Liabilities (latest instant quarter)
  • (Current Assets - Inventory) / Current Liabilities; fallback: (Cash+Short-Term Investments + Accounts Receivable) / Current Liabilities
  • Total Debt / Stockholders Equity (latest instant quarter; shared unit; freshest series)
  • TTM Net Income / Average Equity (current quarter + same quarter previous year) / 2
  • TTM Net Income / Average Assets (current quarter + same quarter previous year) / 2
  • TTM NOPAT / Average Invested Capital, where NOPAT=Operating Income*(1-tax rate), Invested Capital=Equity+Total Debt-Cash & ST Investments
  • TTM Revenues YoY
  • TTM Net Income YoY

Financial Quality Score

Transparent 0-100 scoring model based on profitability, financial health, and growth factors.

48.4/100

Caution Confidence low

Return On Equity

51%

Metric score 100.0/100

Return On Assets

2.3%

Metric score 3.2/100

Financial Health

Current Ratio
9.29x

Strengths

Return On Equity

Watchpoints

Return On Assets and Current Ratio

Key metrics snapshot

Return On Equity

51%

YoY:

Industry median: 11% (n=38)

View history

Return On Assets

2.3%

YoY:

Industry median: -2.9% (n=37)

View history

Current Ratio

9.29x

YoY: +241%

Industry median: 1.27x (n=39)

View history

Profitability

Metric Latest value YoY change
Return On Equity 51%
Return On Assets 2.3%

Financial Health

Metric Latest value YoY change
Current Ratio 9.29x +241%

Growth

Metric Latest value YoY change
Net Income (Loss) Attributable to Parent $649,853

Additional Metrics

Metric Latest value YoY change
Assets, Current $1,420,945 +9373%
Assets $57,621,209 +209432%
Liabilities, Current $152,972 +2681%
Retained Earnings (Accumulated Deficit) $646,853
Stockholders' Equity Attributable to Parent $2,523,377 +11370%
Liabilities and Equity $57,621,209 +209432%
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents $1,295,059
Preferred Stock, Shares Authorized 1,000,000 0%
Additional Paid in Capital $1,876,524 +7406%

How we score

This score is transparent and deterministic. We weight profitability, financial health, and growth metrics, then renormalize weights when SEC data is missing.

Metric Weight V1 threshold
ROIC205% to 20%
ROE158% to 25%
ROA102% to 10%
Operating Margin55% to 25%
Current Ratio121.0x to 2.0x
Quick Ratio80.8x to 1.5x
Debt to Equity100.3x to 2.0x (lower is better)
Revenue YoY10-10% to +20%
Net Income YoY10-10% to +20%