Company: BACC
Filing Date: 2025-05-14
Form Type: S-1
Source: 0001185185-25-000465
Chunk: 167

Company: Blue Acquisition Corp/Cayman
Filing Date: 2025-05-14
Form: S-1
Chunk 167
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-emerging growth public companies under the Dodd-Frank Wall Street Reform and Consumer Protection Act, (iii) comply with any requirement that may be adopted by the PCAOB regarding mandatory audit firm rotation or a supplement to the report of the independent registered public accounting firm providing additional information about the audit and the financial statements (auditor discussion and analysis), and (iv) disclose certain executive compensation related items such as the correlation between executive compensation and performance and comparisons of the CEO’s compensation to median employee compensation. These exemptions will apply for a period of five years following the completion of this offering or until we are no longer an “emerging growth company,” whichever is earlier.

<div align='center'>Proposed business</div>

We are a blank check company incorporated on February 10, 2025, as a Cayman Islands exempted company and formed for the purpose of effecting a merger, amalgamation, share exchange, asset acquisition, share purchase, reorganization or similar business combination with one or more businesses, which we refer to throughout this prospectus as our initial business combination. We have not selected any business combination target and we have not, nor has anyone on our behalf, initiated any substantive discussions, directly or indirectly, with any business combination target. We may pursue an initial business combination in any business or industry.

We intend to focus on identifying a business combination
target within a manufacturing company or data center that aligns with green energy initiatives and sustainable industrial practices, as
well as software development in emerging technologies like AI, Cybersecurity and energy management.The ideal target will leverage
cutting-edge clean energy solutions to drive environmentally responsible production processes. We intend to predominantly focus on targets
within the U.S. However, our search may expand to international markets.

The ultimate objective is to establish a self-sustaining industrial operation powered by onsite green energy generation, such as solar, wind, or hydrogen-based systems. By overproducing energy, the expectation will be that the facility will not only meet its own operational needs but also contribute surplus energy to the broader market. This approach is expected to support the development of an eco-industrial park, fostering synergies among green industries and enhance energy security and reduce reliance on fossil fuels.

<div align='center'>103</div>

By seeking a business combination target with sustainable manufacturing and renewable energy generation, we intend to be poised to drive long-term value creation and advance climate-friendly industrialization. Further, we believe this approach will yield enhanced margins compared to either direct manufacturing from grid power or from direct energy generation alone