CISO Tribune

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).

FilerTop security roleReports toBoard oversight
PCS Edventures!, Inc.FY 2026, filed June 26, 2026Director of TechnologyPresidentnot identified
Classover Holdings, Inc.FY 2025, filed April 1, 2026not identifiednot identifiedfull board
Nerdy Inc.FY 2025, filed February 26, 2026Vice President, Engineering and Securitynot identifiedAudit Committee
FilerTop security roleReports toBoard oversight
VIP Play, Inc.FY 2026, filed September 29, 2026Chief Technology Officernot identifiedfull board
GenFlat Holdings, Inc.FY 2026, filed September 25, 2026Chief Executive Officer and Chief Financial Officernot identifiedfull board
Stitch Fix, Inc.FY 2026, filed September 24, 2026Chief Information Security OfficerChief Product and Technology OfficerAudit Committee
CreditRiskMonitor Com IncFY 2025, filed August 19, 2026Chief Technology Officernot identifiedAudit Committee
H&R BlockFY 2026, filed August 14, 2026Chief Information Security Officernot identifiedAudit 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.