Company: BACC
Filing Date: 2025-03-26
Form Type: DRS
Source: 0001185185-25-000217
Chunk: 311

Company: Blue Acquisition Corp/Cayman
Filing Date: 2025-03-26
Form: DRS
Chunk 311
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| (1) | Includes                                                                                                                        
 up to 790,425 Class B ordinary shares subject to forfeiture if the over-allotment option is not exercised in full or in part by 
 the underwriters (see Note 8).                                                                                                  |

<div align='center'>The accompanying notes are an integral part of the financial statements.

F-3

BLUE ACQUISITION CORP.
STATEMENT OF OPERATIONS

FOR THE PERIOD FROM FEBRUARY 10, 2025 (INCEPTION) THROUGH FEBRUARY 28, 2025</div>

| Formation and general and administrative costs                            |     | $ |    11,741 |   |
| Net loss                                                                  |     | $ |   (11,741 | ) |
| Basic and diluted weighted average Class B ordinary shares outstanding(1) |     |   | 5,269,500 |   |
| Basic and diluted net loss per Class B ordinary share                     |     | $ |     (0.00 | ) |

| (1) | Excludes                                                                                                                        
 up to 790,425 Class B ordinary shares subject to forfeiture if the over-allotment option is not exercised in full or in part by 
 the underwriters (see Note 8).                                                                                                  |

<div align='center'>The accompanying notes are an integral part of the financial statements.

F-4

BLUE ACQUISITION CORP.
STATEMENT OF CHANGES IN SHAREHOLDER’S EQUITY</div>

| Balance as of February 10, 2025 (inception)  |     | Class B         
 Ordinary shares 
 Shares          |         — |     | Amount |   — |     | Additional 
 Paid-In    
 Capital    |      — |     | Accumulated 
 Deficit     | —       |   |     | Shareholder’s 
 Equity        |       — |   |
|:---------------------------------------------|:----|:----------------|----------:|:----|:-------|----:|:----|:-----------|-------:|:----|:------------|:--------|:--|:----|:--------------|--------:|:--|
| Class B ordinary shares issued to Sponsor(1) |     |                 | 6,059,925 |     |        | 606 |     |            | 24,394 |     |             | —       |   |     |               |  25,000 |   |
| Net loss                                     |     |                 |