Company: BACC
Filing Date: 2025-03-26
Form Type: DRS
Source: 0001185185-25-000217
Chunk: 308

Company: Blue Acquisition Corp/Cayman
Filing Date: 2025-03-26
Form: DRS
Chunk 308
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 and our securities, you should refer to the registration statement and the exhibits and schedules filed with the registration statement. Whenever we make reference in this prospectus to any of our contracts, agreements or other documents, the references are materially complete but may not include a description of all aspects of such contracts, agreements or other documents, and you should refer to the exhibits attached to the registration statement for copies of the actual contract, agreement or other document.

Upon completion of this offering, we will be subject to the information requirements of the Exchange Act and will file annual, quarterly and current event reports, proxy statements and other information with the SEC. You can read our SEC filings, including the registration statement, over the Internet at the SEC’s website at www.sec.gov.

<div align='center'>185

BLUE ACQUISITION CORP.

INDEX TO FINANCIAL STATEMENTS</div>

|                                                                                                                          |     | Page |
| Financial                                                                                                                
 Statements of Blue Acquisition Corp.:                                                                                    |     |      |
| Report of Independent Registered Public Accounting Firm (PCAOB ID: 149)                                                  |     | F-2  |
| Balance Sheets as of February 28, 2025                                                                                   |     | F-3  |
| Statement of Operations for the Period from February 10, 2025 (Inception) through February 28, 2025                      |     | F-4  |
| Statement of Changes in Shareholder’s Equity for the period from February 10, 2025 (Inception) through February 28, 2025 |     | F-5  |
| Statement of Cash Flows for the period from February 10, 2025 (Inception) through February 28, 2025                      |     | F-6  |
| Notes to Financial Statements                                                                                            |     | F-7  |

<div align='center'>F-1

Report of Independent Registered Public Accounting Firm</div>

To the Board of Directors and Shareholder

of Blue Acquisition Corp.

Opinion on the Financial Statements

We have audited the accompanying balance sheet of Blue Acquisition Corp. (the “Company”) as of February 28, 2025, the related statements of operations, changes in shareholder’s equity, and cash flows for the period from February 10, 2025 (inception) through February 28, 2025, and the related notes (collectively referred to as the “financial statements”). In our opinion, the financial statements present fairly, in all material respects