Company: BACC
Filing Date: 2025-11-12
Form Type: 10-Q
Source: 0001185185-25-001689
Chunk: 2

Company: Blue Acquisition Corp/Cayman
Filing Date: 2025-11-12
Form: 10-Q
Item: Part I, Item 1
Chunk 2
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 6,976,822 

    Basic and diluted net loss per share, non-redeemable Class A and Class B ordinary shares 
    $(0.01) 
    $(0.74)

The
accompanying notes are an integral part of the unaudited condensed financial statements.

2

Table of Contents 

BLUE
ACQUISITION CORP.
UNAUDITED CONDENSED STATEMENT OF CHANGES IN SHAREHOLDERS’ DEFICIT
FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2025 AND FOR THE PERIOD FROM FEBRUARY 10, 2025
(INCEPTION) THROUGH SEPTEMBER 30, 2025

    Additional  
       
    Total 

    Class A ordinary shares  
    Class B ordinary shares  
    Paid-in  
    Accumulated  
    Shareholders’ 

    Shares  
    Amount  
    Shares  
    Amount  
    Capital  
    Deficit  
    Deficit 
  
    Balance – February 10, 2025 (inception) 
     —  
    $—  
     —  
    $—  
    $—  
    $—  
    $— 
  
    Class B ordinary shares issued to Sponsor(1) 
     —  
     —  
     7,069,913  
     707  
     24,293  
        
     25,000 
  
    Contribution for purchase of private placement units 
     —  
     —  
     —  
     —  
     100,000  
     —  
     100,000 
  
    Net loss 
     —  
     —  
     —  
     —  
     —  
     (61,786) 
     (61,786)
  
    Balance as of March 31, 2025 
     —  
     —  
     —  
     707  
     124,293  
     (61,786) 
     63,214 
  
    Issuance of Class A ordinary shares in IPO 
     —  
     —  
     —  
     —  
     4,361,306