<span item_type="fundamental" item_id="061b79c8d8012e734ebdcc2a25709c7d" counter_id="ST/US/BACC" env="prod"></span><span item_type="announcement" item_id="548727368791819777" env="prod"></span><p>EPS: As of FY2025 Q2, the actual value is USD 2.63.</p><p>EBIT: As of FY2025 Q2, the actual value is USD -138.25 K.</p><p></p><h3>Segment Revenue</h3><ul><li><strong>Revenue</strong>: The company has not generated any operating revenues as of June 30, 2025, since it is still in the process of identifying a business combination target.<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.<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><li><strong>Total Operating Expenses</strong>: The total operating expenses for the three months ended June 30, 2025, were $76,432, and for the period from February 10, 2025 (inception) through June 30, 2025, were $138,248.<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>: Net cash used in operating activities was - $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 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>Financing Cash Flow</strong>: Net cash provided by financing activities was $202,692,177 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>Unique Metrics</h3><ul><li><strong>Cash and Marketable Securities Held in Trust Account</strong>: As of June 30, 2025, the company had $201,571,137 in cash and 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>Total Assets</strong>: The total assets as of June 30, 2025, were $202,970,429.<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>Total Liabilities</strong>: The total liabilities as of June 30, 2025, were $7,101,962.<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>Class A Ordinary Shares Subject to Possible Redemption</strong>: The value of Class A ordinary shares subject to possible redemption was $201,571,137 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><h3>Future Outlook and Strategy</h3><h4>Core Business Focus</h4><ul><li><strong>Business Combination</strong>: The company is focused on identifying and completing a business combination within the 21-month period from the closing of the Initial Public Offering, which ends on March 16, 2027.<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>Target Industries</strong>: The company intends to target businesses within manufacturing, data centers aligned with green energy initiatives, sustainable industrial practices, and software development in emerging technologies like AI, cybersecurity, and energy management.<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><h4>Non-Core Business</h4><ul><li><strong>Exploratory Efforts</strong>: The company 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><h4>Priority</h4><ul><li><strong>Strategic Plans</strong>: The company plans to use the net proceeds from the Initial Public Offering and the Private Placement to fund the business combination and related expenses. The company has also set aside funds to cover operating expenses and potential working capital needs.<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>Outlook or Guidance</h3><ul><li><strong>Combination Period Extension</strong>: The company may seek to extend the combination period by amending its Amended and Restated Articles, which would require shareholder approval and could result in redemptions that decrease the amount 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>Nasdaq Listing Requirement</strong>: The company must complete its initial business combination within 36 months following the effectiveness of its initial public offering registration statement to meet Nasdaq listing requirements.<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 - CL | 10-Q: FY2025 Q2 EPS: USD 2.63