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Blue Acquisition Corp/Cayman

For the period ended Sep 30, 2026. Filed Nov 12, 2026.

View on SEC.gov

About this filing

A company's report for each of its first three quarters. The financial statements are not audited. It shows how the business has moved since the last annual report, and what management says changed.

Sep 30, 2026 · Filed Nov 12, 2026

BACC$10.50+0.1%Stored close · as of Nov 12, 2026

What changed in Risk Factors?

Read the current filing

The baseline is this issuer’s latest earlier reporting period of the same form that was filed before the current report. A previous 10-Q is a different quarter, not a year-over-year comparison. Amendments are excluded.

Compared 12 previous paragraphs and 16 current paragraphs.

10 unchanged; 2 reworded; 4 added; 0 removed; 0 previous and 0 current paragraphs rearranged.

Tables are not compared: 0 previous and 0 current tables excluded. Dates, whitespace, punctuation and numbering changes are ignored; changes to financial figures remain significant.

A changed paragraph is not evidence that risk increased or decreased. An unchanged paragraph does not establish that risk stayed the same.

Added paragraphs (4)

Current report

Item 1A. Risk Factors.

Current report

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds.

Current report

Item 3. Defaults Upon Senior Securities.

Current report

Item 4. Mine Safety Disclosures.
Reworded paragraphs (2)

Previous wording

As a smaller reporting company under Rule 12b-2 of the Exchange Act, we are not required to include risk factors in this Report. However, for detailed descriptions of the risks relating to our Company, see the section titled “Risk Factors” contained in our (i) IPO Registration Statement, (ii) 2025 Annual Report, (iii) 2025 First Quarter Form 10-Q, (iv) 2025 Second Quarter Form 10-Q and (v) 2026 First Quarter Form 10-Q. As of the date of this Report, there have been no material changes with respect to those risk factors, other than as set forth below. Any of these previously disclosed risk factors could result in a significant or material adverse effect on our results of operations or financial condition. Additional risks not presently known to us or that we currently deem immaterial may also affect our ability to consummate an initial Business Combination. We may disclose changes to such risk factors or disclose additional risk factors from time to time in our future filings with the SEC.

Current wording

As a smaller reporting company under Rule 12b-2 of the Exchange Act, we are not required to include risk factors in this Report. However, for detailed descriptions of the risks relating to our Company, see the section titled “Risk Factors” contained in our (i) IPO Registration Statement, (ii) 2025 Annual Report, (iii) 2025 First Quarter Form 10-Q, (iv) 2025 Second Quarter Form 10-Q and (v) 2026 First Quarter Form 10-Q. As of the date of this Report, there have been no material changes with respect to those risk factors. Any of these previously disclosed risk factors could result in a significant or material adverse effect on our results of operations or financial condition. Additional risks not presently known to us or that we currently deem immaterial may also affect our ability to consummate an initial Business Combination. We may disclose changes to such risk factors or disclose additional risk factors from time to time in our future filings with the SEC.

Previous wording

For risks related to Blockfusion and the Blockfusion Business Combination, please see the Blockfusion Registration Statement.

Current wording

For risks related to Blockfusion and the Blockfusion Business Combination, please see the Blockfusion Registration Statement, the Blockfusion Final Prospectus and the Company Definitive Proxy Statement.