Disclosure · Form 10-K · fiscal 2025
BEST SPAC I Acquisition Corp. 10-K cybersecurity disclosure (Item 1C), fiscal 2025
Filed February 9, 2026· period ended December 31, 2025· BSAA· CIK 2051587· Updated · filing on sec.gov ↗
BEST SPAC I Acquisition Corp.'s Form 10-K for fiscal 2025, filed February 9, 2026, places oversight of cybersecurity risk with the full board; a top security role title is not identified.
What BEST SPAC I Acquisition's Item 1C says
BEST SPAC I Acquisition's Form 10-K for fiscal 2025 describes the management team reporting to the board of directors in the event of a cybersecurity incident.
Board and management oversight
The management team provides the board of directors with updates on its incident response plan for addressing and mitigating risks associated with a cybersecurity incident.
How the company manages cyber risk
The company states that it has not adopted any cybersecurity risk management program or formal processes for assessing cybersecurity risk.
Third parties and incidents
The company depends on the personnel and the processes of third parties to protect against cybersecurity threats because it relies on their technologies. The company says cyber occurrences could have material adverse consequences on its business and lead to financial loss.
What the section does not state
The section does not name the person who holds the top security role. The section does not name a board committee as responsible for cybersecurity oversight.
Read from the Form 10-K filed February 9, 2026, on . Every sentence rests on a passage of the section reproduced below.
The filing's fields, each with its sentence
Who leads security (the top role, as the filing names it)
not identified
Reports to
not identified
Board oversight
Full board
“In the event of a cybersecurity incident impacting us, the management team will report to the board of directors and provide updates on the management team's incident response plan for addressing and mitigating any risks associated with such an incident.”
CISO or other person named
not identified
Frameworks and standards named
not identified
Outside assessors, consultants or testers
not identified
Experience of the security leadership, as stated
not identified
Material incident
not identified
The section
249 words, Form 10-K filed February 9, 2026 for the period ended December 31, 2025
Read by claude-sonnet-5-5 on November 10, 2026; every quote verified in the stored text by code.
How peers in the same industry describe the seat
The SEC assigns BEST SPAC I Acquisition Corp. standard industrial classification 8200, Services-educational services (SEC SIC list). 3 other filers in our library have the same code. Also shown: filers whose codes the SEC assigns to the same review office (Office of Trade & Services).
| Filer | Top security role | Reports to | Board oversight |
|---|---|---|---|
| PCS Edventures!, Inc.FY 2026, filed June 26, 2026 | Director of Technology | President | not identified |
| Classover Holdings, Inc.FY 2025, filed April 1, 2026 | not identified | not identified | full board |
| Nerdy Inc.FY 2025, filed February 26, 2026 | Vice President, Engineering and Security | not identified | Audit Committee |
| Filer | Top security role | Reports to | Board oversight |
|---|---|---|---|
| VIP Play, Inc.FY 2026, filed September 29, 2026 | Chief Technology Officer | not identified | full board |
| GenFlat Holdings, Inc.FY 2026, filed September 25, 2026 | Chief Executive Officer and Chief Financial Officer | not identified | full board |
| Stitch Fix, Inc.FY 2026, filed September 24, 2026 | Chief Information Security Officer | Chief Product and Technology Officer | Audit Committee |
| CreditRiskMonitor Com IncFY 2025, filed August 19, 2026 | Chief Technology Officer | not identified | Audit Committee |
| H&R BlockFY 2026, filed August 14, 2026 | Chief Information Security Officer | not identified | Audit Committee |
Item 1C, verbatim from the filing
The text below is the Cybersecurity item of BEST SPAC I Acquisition Corp.'s Form 10-K as filed with the SEC on February 9, 2026, reproduced word for word from the filing on sec.gov. Page numbers and navigation lines have been removed; nothing has been added. It describes governance as of that date.
ITEM 1C. CYBERSECURITY
As a blank check company, we have no operations and therefore do not have any operations of our own that face material cybersecurity threats. However, we do depend on the digital technologies of third parties , including information systems, infrastructure and cloud applications and services, any sophisticated and deliberate attacks on, or security breaches in, systems or infrastructure or the cloud that we utilize, including those of third parties, could lead to corruption or misappropriation of our assets, proprietary information and sensitive or confidential data. Because of our reliance on the technologies of third parties, we also depend upon the personnel and the processes of third parties to protect against cybersecurity threats, and we have no personnel or processes of our own for this purpose. We have not adopted any cybersecurity risk management program or formal processes for assessing cybersecurity risk. In the event of a cybersecurity incident impacting us, the management team will report to the board of directors and provide updates on the management team's incident response plan for addressing and mitigating any risks associated with such an incident. As an early-stage company without significant investments in data security protection, we may not be sufficiently protected against such occurrences. We also lack sufficient resources to adequately protect against, or to investigate and remediate any vulnerability to, cyber incidents. It is possible that any of these occurrences, or a combination of them, could have material adverse consequences on our business and lead to financial loss.
The fields above are exact quotes from the stored text. "Not identified" means no supporting sentence was found, not that the company has no such arrangement. A name in a filing is not a record of who holds the seat today: the Wire tracks that.
Browse the whole library at /disclosures, or see who the top security role reports to, by sector. Cite as "CISO Tribune, 10-K cybersecurity governance disclosures" with a link.