| Balance Sheets | 2025-09-30 | 2025-06-30 | 2025-03-31 | |
|---|---|---|---|---|
| Prepaid expenses | - | - | 25,000 | |
| Deferred offering costs | - | - | 82,900 | |
| Cash | 1,045,403 | 1,235,432 | 70,030 | |
| Prepaid expenses - current | 104,727 | 82,032 | - | |
| Due from related party | 10,321 | 10,321 | - | |
| Total current assets | 1,160,451 | 1,327,785 | - | |
| Cash and marketable securities held in trust account | 203,677,270 | 201,571,137 | - | |
| Prepaid expenses non-current | 52,603 | 71,507 | - | |
| Total non-current assets | 203,729,873 | 201,642,644 | - | |
| Total assets | 204,890,324 | 202,970,429 | 177,930 | |
| Accounts payable | 92,222 | 47,376 | - | |
| Accrued expenses | 1,800 | 8,503 | 11,200 | |
| Administrative services fee payable related party | 5,000 | 2,333 | - | |
| Accounts payable | - | - | 19,527 | |
| Total current liabilities | 99,022 | 58,212 | - | |
| Promissory note related party | - | - | 26,089 | |
| Deferred underwriter fee liability | 7,043,750 | 7,043,750 | - | |
| Accrued offering costs | - | - | 57,900 | |
| Total non-current liabilities | 7,043,750 | 7,043,750 | - | |
| Total liabilities | 7,142,772 | 7,101,962 | 114,716 | |
| Class a ordinary shares subject to possible redemption, 0.0001 par value 20,125,000 shares issued and outstanding at redemption value-Common Class ASubject To Redemption | 203,677,270 | 201,571,137 | - | |
| Common stock, value, issued-Common Class A | 77 | 77 | 0 | |
| Common stock, value, issued-Common Class B | 707 | 707 | 707 | |
| Additional paid-in capital | - | - | 124,293 | |
| Accumulated deficit | -5,930,502 | -5,703,454 | -61,786 | |
| Total shareholders deficit | -5,929,718 | -5,702,670 | 63,214 | |
| Total liabilities, ordinary subject to possible redemption and shareholders deficit | 204,890,324 | 202,970,429 | 177,930 | |
Blue Acquisition Corp Cayman (BACC)
Blue Acquisition Corp Cayman (BACC)