Company: BACC
Filing Date: 2025-08-12
Form Type: 10-Q
Source: 0001185185-25-000948
Chunk: 45

Company: Blue Acquisition Corp/Cayman
Filing Date: 2025-08-12
Form: 10-Q
Item: Part I, Item 1
Chunk 45
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 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 our Trust Account, the effect of which may adversely affect
our ability to consummate our initial Business Combination and may also impair our ability to maintain our Nasdaq listing.

The share price of the post-Business Combination
company may be less than the Redemption Price (as defined below) of our Public Shares. 

Each Public Unit sold in our Initial Public Offering
at an offering price of $10.00 per Public Unit consisted of one Public Share and one Public Right. Of the proceeds we received from the
Initial Public Offering and the Private Placement, $201,250,000 was placed in our Trust Account. We will provide our Public Shareholders
the opportunity to redeem all or a portion of their Public Shares in connection with the completion of our initial Business Combination,
and potentially upon the occurrence of certain other events