BEST SPAC I Acquisition Corp.

Footnotes

F1

The securities reported herein are held by BEST SPAC I (Holdings) Corp. ("Sponsor"). On September 29, 2026, A SPAC (Holdings) Group Corp. acquired from Naoda Investments Limited 100% of Sponsor's issued and outstanding ordinary shares. In connection with such acquisition, Claudius Tsang, a director of A SPAC (Holdings) Group Corp., was appointed the sole director of the Sponsor and shares voting and dispositive power over the securities held by the Sponsor with Kam Chi Kin . The reporting person disclaims any beneficial ownership in the securities held by the Sponsor, except to the extent of his pecuniary interest therein.↩ 1↩ 2↩ 3

F2

The Class B ordinary shares will automatically convert into Class A ordinary shares at the time of the Issuer's initial business combination, or earlier at the option of the holder, on a one-for-one basis, subject to adjustment. The Class B ordinary shares have no expiration date.↩ 1↩ 2↩ 3

F3

Each holder of a right will receive one-tenth (1/10) of one Class A ordinary share upon consummation of the Issuer's initial business combination. The rights will expire worthless if the Issuer does not consummate an initial business combination within the required time period.↩ 1↩ 2↩ 3