Company: BACC
Filing Date: 2025-08-12
Form Type: 10-Q
Source: 0001185185-25-000948
Chunk: 133

Company: Blue Acquisition Corp/Cayman
Filing Date: 2025-08-12
Form: 10-Q
Item: Part I, Item 3
Chunk 133
---
’ 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.

We may seek to extend the Combination Period,
which could reduce the amount held in our Trust Account and have adverse effects on our Company. 

If we are unable to consummate our initial Business
Combination on or before the end of Combination Period, we may seek shareholder approval to extend the Combination Period by amending
our Amended and Restated Articles. In such event, our Public Shareholders will be provided the opportunity to have all or a portion of
their Public Shares redeemed. Any redemptions will reduce the amount held in