<span item_type="fundamental" item_id="061b79c8d8012e734ebdcc2a25709c7d" counter_id="ST/US/BACCR" env="prod"></span><span item_type="announcement" item_id="548727368812792321" env="prod"></span><p>EPS: As of FY2025 Q2, the actual value is USD 1.7.</p><p></p><h3>Segment Revenue</h3><ul><li>The company has not generated any operating revenues as of June 30, 2025, since it is a special purpose acquisition company (SPAC) and will only generate operating revenues after the completion of its initial Business Combination.<span class="superscript" item_id="0" item_type="announcement_file" value="1" url="https://www.sec.gov/Archives/edgar/data/2059654/000118518525000948/bacc10q063025.htm"></span></li></ul><h3>Operational Metrics</h3><ul><li><strong>Net Income</strong>: For the three months ended June 30, 2025, the company reported a net income of $245,414, primarily due to dividend income on marketable securities held in the Trust Account.<span class="superscript" item_id="0" item_type="announcement_file" value="1" url="https://www.sec.gov/Archives/edgar/data/2059654/000118518525000948/bacc10q063025.htm"></span></li><li><strong>Operating Loss</strong>: The company reported an operating loss of $76,432 for the three months ended June 30, 2025, and $138,248 for the period from February 10, 2025 (inception) through June 30, 2025.<span class="superscript" item_id="0" item_type="announcement_file" value="1" url="https://www.sec.gov/Archives/edgar/data/2059654/000118518525000948/bacc10q063025.htm"></span></li></ul><h3>Cash Flow</h3><ul><li><strong>Operating Cash Flow</strong>: The company reported net cash used in operating activities of - $206,745 for the period from February 10, 2025 (inception) through June 30, 2025.<span class="superscript" item_id="0" item_type="announcement_file" value="1" url="https://www.sec.gov/Archives/edgar/data/2059654/000118518525000948/bacc10q063025.htm"></span></li><li><strong>Investing Cash Flow</strong>: Net cash used in investing activities was - $201,250,000, primarily due to the purchase of treasury securities in the Trust Account.<span class="superscript" item_id="0" item_type="announcement_file" value="1" url="https://www.sec.gov/Archives/edgar/data/2059654/000118518525000948/bacc10q063025.htm"></span></li><li><strong>Financing Cash Flow</strong>: Net cash provided by financing activities was $202,692,177, mainly from the proceeds of the Initial Public Offering and the sale of private placement units.<span class="superscript" item_id="0" item_type="announcement_file" value="1" url="https://www.sec.gov/Archives/edgar/data/2059654/000118518525000948/bacc10q063025.htm"></span></li></ul><h3>Unique Metrics</h3><ul><li><strong>Trust Account</strong>: As of June 30, 2025, the company held $201,571,137 in cash and marketable securities in the Trust Account.<span class="superscript" item_id="0" item_type="announcement_file" value="1" url="https://www.sec.gov/Archives/edgar/data/2059654/000118518525000948/bacc10q063025.htm"></span></li></ul><h3>Future Outlook and Strategy</h3><ul><li><strong>Core Business Focus</strong>: The company intends to use the proceeds from the Initial Public Offering and the Private Placement to consummate a Business Combination. The Business Combination must be with one or more target businesses that together have a fair market value equal to at least 80% of the net balance in the Trust Account at the time of signing an agreement to enter into a Business Combination.<span class="superscript" item_id="0" item_type="announcement_file" value="1" url="https://www.sec.gov/Archives/edgar/data/2059654/000118518525000948/bacc10q063025.htm"></span></li><li><strong>Non-Core Business</strong>: The company has not selected any specific Business Combination target and has not engaged in any substantive discussions with any Business Combination target as of June 30, 2025.<span class="superscript" item_id="0" item_type="announcement_file" value="1" url="https://www.sec.gov/Archives/edgar/data/2059654/000118518525000948/bacc10q063025.htm"></span></li></ul>

BLUE ACQUISITION CORP. ORD USD0.000 ORD USD0.0001 CL A (SUBS/RTS) 11/06/2030 | 10-Q: FY2025 Q2 EPS: USD 1.7