| Cash Flow | 2025-09-30 | 2025-06-30 | 2025-03-31 |
|---|---|---|---|
| Net income | 2,062,713 | 183,628 | -61,786 |
| Formation, general and administrative expenses paid by sponsor under promissory note related party | 1,089 | 1,089 | 1,089 |
| Income earned on cash and marketable securities held in trust account | 2,427,270 | 321,137 | - |
| Prepaid expenses | 132,328 | 128,539 | - |
| Accounts payable | 92,222 | 47,376 | 19,527 |
| Accrued expenses | 1,800 | 8,505 | 11,200 |
| Administrative services fee payable related party | 5,000 | 2,333 | - |
| Net cash used in operating activities | -396,774 | -206,745 | -29,970 |
| Purchase of treasury securities in trust account | 201,250,000 | 201,250,000 | - |
| Net cash used in investing activities | -201,250,000 | -201,250,000 | - |
| Proceeds from issuance of class a ordinary shares | 201,250,000 | 201,250,000 | - |
| Proceeds from sale of private placement units | 5,922,500 | 5,922,500 | 100,000 |
| Due from related party, net | - | 10,321 | - |
| Payment of underwriting fees and reimbursements | 4,100,000 | 4,100,000 | - |
| Payment of promissory note related party | 203,557 | 193,236 | - |
| Excess cash contribution recorded under promissory note related party | 167,147 | 167,147 | - |
| Payment of offering costs | 343,913 | 343,913 | - |
| Net cash provided by financing activities | 202,692,177 | 202,692,177 | 100,000 |
| Net change in cash | 1,045,403 | 1,235,432 | 70,030 |
| Cash and cash equivalents at beginning of period | 0 | - | - |
| Cash and cash equivalents at end of period | 1,045,403 | - | - |
Blue Acquisition Corp Cayman (BACC)
Blue Acquisition Corp Cayman (BACC)