Company: BACC
Filing Date: 2025-05-14
Form Type: S-1
Source: 0001185185-25-000465
Chunk: 115

Company: Blue Acquisition Corp/Cayman
Filing Date: 2025-05-14
Form: S-1
Chunk 115
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 and increases to existing tariffs. In response to the tariffs announced by the U.S., other countries have imposed, are considering
imposing, and may in the future impose new or increased tariffs on certain exports from the United States. There is currently significant
uncertainty about the future relationship between the United States and other countries with respect to trade policies, taxes, government
regulations and tariffs. and we cannot predict whether, and to what extent, current tariffs will continue or trade policies will
change in the future.

Tariffs, or the threat of tariffs or increased tariffs, could
have a significant negative impact on certain businesses (either due to domestic businesses’ reliance on imported goods or dependence
on access to foreign markets, or foreign businesses’ reliance on sales into the United States). In addition, retaliatory tariffs
could have a significant negative impact on foreign businesses that rely on imports from the United States, and domestic businesses that
rely on exporting goods internationally. These tariffs and threats of tariffs and other potential trade policy changes could negatively
affect the attractiveness of certain initial business combination targets, or lead to material adverse effects on a post-business combination
company. Among other things, historical financial performance of companies affected by trade policies and/or tariffs may not provide
useful guidance as to the future performance of such companies, because future financial performance of those companies may be materially
affected by new U.S. tariffs or foreign retaliatory tariffs, or other changes to trade policies. The business prospects of a particular
target for a business combination could change even after we enter into a business combination agreement, as a result of tariffs or the
threat of tariffs that may have a material impact on that target's business, and it may be costly or impractical for us to terminate that
business combination agreement. These factors could affect our selection of a business combination target.

We may not be able to adequately address the risks
presented by these tariffs or other potential trade policy changes. As a result, we may deem it costly, impractical or risky to complete
an initial business combination with a particular target or with a target in a particular industry or from a particular country. Consequently,
the pool of potential target companies may be reduced, which could impair our ability to identify a suitable target and to complete an
initial business combination. If we complete an initial business combination with such a target, the post-business combination company’s
operations and financial results could be adversely affected as a result of tariffs or changes to trade policies, which may cause
the market