Company: BACC
Filing Date: 2025-03-26
Form Type: DRS
Source: 0001185185-25-000217
Chunk: 310

Company: Blue Acquisition Corp/Cayman
Filing Date: 2025-03-26
Form: DRS
Chunk 310
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 Davis, PLLC

We have served as the Company’s auditor since 2025.

Charlotte, North Carolina

March 25, 2025

<div align='center'>F-2

BLUE Acquisition Corp.
BALANCE SHEET
FEBRUARY 28, 2025</div>

| ASSETS                                                                                                               
 Assets:                                                                                                              |     |   |         |   |
|:---------------------------------------------------------------------------------------------------------------------|:----|:--|--------:|:--|
| Prepaid expenses                                                                                                     |     | $ |  25,000 |   |
| Deferred offering costs                                                                                              |     |   |  32,000 |   |
| Total Assets                                                                                                         |     | $ |  57,000 |   |
| LIABILITIES AND SHAREHOLDER’S EQUITY                                                                                 |     |   |         |   |
| Liabilities:                                                                                                         |     |   |         |   |
| Accrued expenses                                                                                                     |     | $ |  10,652 |   |
| Accrued offering costs                                                                                               |     |   |   7,000 |   |
| Promissory note – related party                                                                                      |     |   |  26,089 |   |
| Total Liabilities                                                                                                    |     |   |  43,741 |   |
| Commitments and Contingencies (Note 7)                                                                               |     |   |         |   |
| Shareholder’s Equity:                                                                                                |     |   |         |   |
| Preferred shares, $0.0001 par value; 5,000,000 shares authorized; none issued and outstanding                        |     |   |       — |   |
| Class A ordinary shares, $0.0001 par value; 500,000,000 shares authorized; none issued and outstanding               |     |   |       — |   |
| Class B ordinary shares, $0.0001 par value; 50,000,000 shares authorized; 6,059,925 shares issued and outstanding(1) |     |   |     606 |   |
| Additional paid-in capital                                                                                           |     |   |  24,394 |   |
| Accumulated deficit                                                                                                  |     |   | (11,741 | ) |
| Total shareholder’s equity                                                                                           |     |   |  13,259 |   |
| Total Liabilities and Shareholder’s Equity                                                                           |     | $ |  57,000 |