Company: BACC
Filing Date: 2025-06-11
Form Type: S-1/A
Source: 0001185185-25-000607
Chunk: 118

Company: Blue Acquisition Corp/Cayman
Filing Date: 2025-06-11
Form: S-1/A
Chunk 118
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 such account for income for taxes paid or other permitted
purposes), although the per share redemption price may be less in certain circumstances. As a result, public shareholders who purchase
units in this offering can anticipate receiving at least $10.00 per ordinary share (without taking into account interest or income earned
on the amounts held in the trust account, less any withdrawals from accrued interest on such account) at the time of redemption for each
share that they choose to redeem.

After our initial business combination, there can
be no assurance that shareholders would be able to sell their shares for at least $10.00 per share. The target business with which we
consummate our initial business combination will likely be subject to many material risks. Since we have not yet identified a target,
the exact nature of those risks are unknown at this time. However, if any of those risks materialize, or for other reasons, that target
business may not perform as anticipated, and the share price of the combined company may decline as a result. Even if the combined post-business
combination company’s financial performance is not less than anticipated, the share price of the combined post-business combination
company may decline due to market conditions or other factors. In recent years, the share prices of many companies have fallen following
a business combination. As a result, if you continue to hold our shares through our initial business combination without redeeming such
shares, we cannot assure you that the sale price following our initial business combination will be greater than either the $10.00 per
unit offering price or the anticipated $10.00 redemption price (without taking into account interest or income earned on the amounts held
in the trust account, less any withdrawals from accrued interest on such account) of the shares included in the units in this offering.

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Changes in international trade policies, tariffs and treaties affecting imports and exports may have a material adverse effect on our search for an initial business combination target or the performance or business prospects of a post-combination company.

There have recently been significant changes to international
trade policies and tariffs affecting imports and exports. Any significant increases in tariffs on goods or materials or other changes
in trade policy could negatively affect our search for a target and/or our ability to complete our initial business combination.

Recently, the U.S. has implemented a range of new
tariffs and increases to existing tariffs. In response to the tariffs announced by the U.S., other countries have imposed, are considering
imposing