Company: BACC
Filing Date: 2025-07-28
Form Type: NT 10-Q
Source: 0001185185-25-000863
Chunk: 1

Company: Blue Acquisition Corp/Cayman
Filing Date: 2025-07-28
Form: NT 10-Q
Chunk 1
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c | The                                                                                                                                   
 accountant’s statement or other exhibit required by Rule 12b-25(c) has been attached if applicable.                                   |

PART III – NARRATIVE

State below in reasonable detail why Forms 10-K, 20-F, 11-K, 10-Q, 10-D, N-CEN, N-CSR, or the transition report or portion thereof, could not be filed within the prescribed time period.

The Registrant is unable to file its Form 10-Q for the quarterly period ended March 31, 2025 within the prescribed time period without unreasonable effort or expense because additional time is needed to finalize the financial statements to be included in such report. The Registrant anticipates that it will file its Form 10-Q within the five-day grace period provided by Rule 12b-25 of the Securities Exchange Act of 1934, as amended.

PART IV – OTHER INFORMATION

(1) Name and telephone number of person to contact in regard to this notification

| David Bauer |     |        646 |     | 543-5060          |
| (Name)      |     | -Area Code |     | -Telephone Number |

(2) Have all other periodic reports required under Section 13 or 15(d) of the Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of 1940 during the preceding 12 months or for such shorter period that the registrant was required to file such report(s) been filed? If answer is no, identify report(s).

__________________________________________________________________________ ☒ Yes ☐ No

(3) Is it anticipated that any significant change in results of operations from the corresponding period for the last fiscal year will be reflected by the earnings statements to be included in the subject report or portion thereof?

__________________________________________________________________________ ☐ Yes ☒ No

If so, attach an explanation of the anticipated change, both narratively and quantitatively, and, if appropriate, state the reasons why a reasonable estimate of the results cannot be made.

The Registrant is currently in the preliminary stage of preparing the financial statements for the quarterly period ended March 31, 2025, and as a result, a reasonable estimate of the results of operations cannot be made at this time. The Registrant does not have a corresponding period for the prior fiscal year against which to compare the results of operations of the quarterly period ended March 31, 2025.

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| Blue                                   
 Acquisition