Company: BACC
Filing Date: 2025-08-12
Form Type: 10-Q
Source: 0001185185-25-000948
Chunk: 2

Company: Blue Acquisition Corp/Cayman
Filing Date: 2025-08-12
Form: 10-Q
Item: Part I, Item 1
Chunk 2
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 and Class B ordinary shares 
    $(0.76) 
    $(0.79)

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 JUNE 30, 2025 AND FOR THE PERIOD FROM FEBRUARY
10, 2025
(INCEPTION) THROUGH JUNE 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  
     —  
     4,361,306