Company: BACC
Filing Date: 2025-06-02
Form Type: S-1/A
Source: 0001185185-25-000574
Chunk: 124

Company: Blue Acquisition Corp/Cayman
Filing Date: 2025-06-02
Form: S-1/A
Chunk 124
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 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 value of the securities of the post-business combination company to decline.

Risks Relating to Acquiring and Operating a Business in Foreign Countries

If we effect our initial business combination with a company located outside of the United States, we would be subject to a variety of additional risks that may adversely affect us.

If we pursue a target company with operations or opportunities outside of the United States for our initial business combination, we may face additional burdens in connection with investigating, agreeing to and completing such initial business combination, and if we effect such initial business combination, we would be subject to a variety of additional risks that may negatively impact our