Company: BACC
Filing Date: 2025-06-02
Form Type: S-1/A
Source: 0001185185-25-000574
Chunk: 123

Company: Blue Acquisition Corp/Cayman
Filing Date: 2025-06-02
Form: S-1/A
Chunk 123
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 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, 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