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Blue Acquisition (BACC) Financials

BACC NASDAQ
FY2025 annual
Revenue Not reported for FY2025
Net Income $2.5M YoY not available
EPS (Diluted) Not reported for FY2025
Operating Cash Flow -$881K YoY not available
Market Cap $292.5M as of Oct 28, 2026
Price / Sales n/m no revenue reported
Price / Earnings 116x on $2.5M net income, FY2025
Price / Book n/m negative shareholder equity, so no book multiple, Q2 FY2026

A multiple compares the market's price with a filed figure; it says what the market pays, not how the business is doing. The market capitalization is the vendor's as of Oct 28, 2026; every other figure is from the SEC filings on this page. Not financial advice.

Source SEC Filings (10-K/10-Q) Latest period Q2 FY2026, ended Jun 30, 2026 Reported Currency USD FYE December

Newest figures come from the 10-Q for Q2 FY2026, filed Aug 11, 2026. Each column of the statement tables below links to the filing it was taken from, and every filing is listed on the BACC SEC filings page.

This page shows Blue Acquisition Corp. (BACC) financial statements, including the income statement, balance sheet, cash flow statement, and key financial ratios. All figures are derived from SEC filings (10-K and 10-Q reports).

Rhea AI BACC FY2025

The reported FY2025 figures describe an acquisition vehicle whose balance sheet, not operating sales, defines its financial position.

The vehicle reported net income of $2.5M despite an operating loss of $1.9M, so the bottom line was shaped by items outside its operating result.

Its capital structure is the central signal: $206.3M of assets sat against $213.8M of liabilities, leaving negative equity of $7.4M.

Short-term resources were also smaller than near-term obligations, with current assets of $658K versus current liabilities of $1.1M; conventional operating-margin analysis is not meaningful for this vehicle.

[ NOT FINANCIAL ADVICE ]

Financial Health Signals

Financial health score not available

Blue Acquisition Corp. does not currently provide enough eligible data for a peer-relative financial health score, so none is published. The metrics below are current.

Key Financial Metrics

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Earnings & Revenue

Net Income
$940K
YoY+283.2%
QoQ-15.6%

Blue Acquisition Corp. reported $940K in net income in Q2 2026. This represents an increase of 283.2% from the same quarter a year earlier. Against the prior quarter it is down 15.6%.

Revenue

Not reported for Q2 2026.

EBITDA

Not reported for Q2 2026.

EPS (Diluted)

Not reported for Q2 2026.

Cash & Balance Sheet

Cash & Debt
$202K
YoY-83.7%
QoQ-43.7%

Blue Acquisition Corp. held $202K in cash as of Q2 2026; no long-term debt figure is on record for that period.

Free Cash Flow

Not reported for Q2 2026.

Dividends Per Share

Not reported for Q2 2026.

Shares Outstanding

Not reported for Q2 2026.

Margins & Returns

None of these metrics is reported for Q2 2026.

Capital Allocation

None of these metrics is reported for Q2 2026.

BACC Income Statement

Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.

BACC quarterly income statement
MetricQ2'2610-QQ1'2610-QQ4'2510-QQ3'2510-QQ2'2510-QQ1'2510-Q
SG&A Expenses$90K+66.5%$9K-86.2%N/A$79K$54K$62K
Operating Income-$899Kn/m-$699Kn/mN/A-$239K-$76K-$62K
Net Income$940K+283.2%$1.1Mn/mN/A$1.9M$245K-$62K
EPS (Basic)N/AN/AN/AN/AN/A-$0.01
EPS (Diluted)N/AN/AN/AN/AN/A-$0.01

Not reported in any period shown, so not listed: Revenue, Cost of Revenue, Gross Profit, R&D Expenses, EBITDA, Interest Expense, Income Tax, Diluted Shares (Avg).

BACC Balance Sheet

Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.

BACC quarterly balance sheet
MetricQ2'2610-QQ1'2610-QQ4'2510-QQ3'2510-QQ2'2510-QQ1'2510-Q
Total Assets$209.6M+3.3%$208.0M+116783.1%$206.3M$204.9M$203.0M$178K
Current Assets$326K-75.4%$505K$658K$1.2M$1.3MN/A
Cash & Equivalents$202K-83.7%$359K+412.0%$561K$1.0M$1.2M$70K
Short-Term Investments$0n/m$0n/m$0$0$0$0
Long-Term Investments$0n/m$0n/m$0$0$0$0
Total Liabilities$218.6M+4.8%$216.1M+89510.4%$213.8M$210.8M$208.7M$241K
Current Liabilities$2.3M+3847.6%$1.6M$1.1M$99K$58KN/A
Non-Current Liabilities$7.0M0.0%$7.0M$7.0M$7.0M$7.0MN/A
Total Equity-$9.0Mn/m-$8.1Mn/m-$7.4M-$5.9M-$5.7M-$63K
Retained Earnings-$9.0Mn/m-$8.1Mn/m-$7.4M-$5.9M-$5.7M-$62K

Not reported in any period shown, so not listed: Inventory, Accounts Receivable, Goodwill, Long-Term Debt.

BACC Cash Flow Statement

Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.

BACC quarterly cash flow statement
MetricQ2'2610-QQ1'2610-QQ4'2510-QQ3'2510-QQ2'2510-QQ1'2510-Q
Operating Cash Flow-$157Kn/m-$202Kn/m-$485K-$190K-$177K-$30K
Investing Cash FlowN/AN/A$0$0N/AN/A
Financing Cash Flow$0-100.0%$0-100.0%$0$0$202.6M$100K

Not reported in any period shown, so not listed: Depreciation & Amortization, Stock-Based Compensation, Capital Expenditures, Free Cash Flow, Dividends Paid, Share Buybacks.

BACC Financial Ratios

Margins and returns are percentages; the remaining ratios are unitless multiples. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.

BACC quarterly financial ratios
MetricQ2'2610-QQ1'2610-QQ4'2510-QQ3'2510-QQ2'2510-QQ1'2510-Q
Return on Assets0.4%+0.3pp0.5%+35.3ppN/A0.9%0.1%-34.7%
Current Ratio0.14-22.7x0.320.6111.7222.81N/A

Not reported in any period shown, so not listed: Gross Margin, Operating Margin, Net Margin, Return on Equity, Debt-to-Equity, Liabilities-to-Equity, Asset Turnover, FCF Margin.

Note: Shareholder equity is negative (-$7.4M), which causes the debt-to-equity, liabilities-to-equity and return on equity ratios to appear negative or not meaningful. This can occur from accumulated losses or large share buyback programs.

Note: The current ratio is below 1.0 (0.61), indicating current liabilities exceed current assets, which may suggest potential short-term liquidity concerns.

Frequently Asked Questions

Is Blue Acquisition Corp. profitable?

Yes, Blue Acquisition Corp. (BACC) reported a net income of $2.5M in fiscal year 2025.

What is Blue Acquisition Corp.'s operating cash flow?

Blue Acquisition Corp. (BACC) recorded an outflow of $881K in operating cash flow during fiscal year 2025, representing cash used by core business activities.

What are Blue Acquisition Corp.'s total assets?

Blue Acquisition Corp. (BACC) had $206.3M in total assets as of fiscal year 2025, including both current and long-term assets.

Blue Acquisition Corp. (BACC) had a current ratio of 0.61 as of fiscal year 2025, which is below 1.0, which may suggest potential liquidity concerns.

Blue Acquisition Corp. (BACC) had a return on assets of 1.2% for fiscal year 2025, measuring how efficiently the company uses its assets to generate profit.

Blue Acquisition Corp. (BACC) trades at 116x earnings, its market capitalization divided by $2.5M net income, FY2025. The market capitalization is $292.5M as of Oct 28, 2026; a multiple compares that price with a filed figure and says nothing about the quality of the business.

Blue Acquisition Corp. (BACC) has no price-to-sales ratio at the moment: no revenue reported. The market capitalization is $292.5M as of Oct 28, 2026; a multiple compares that price with a filed figure and says nothing about the quality of the business.

Blue Acquisition Corp. (BACC) has negative shareholder equity of -$7.4M as of fiscal year 2025, so no debt-to-equity or liabilities-to-equity ratio is reported: dividing debt by equity that is not positive produces a number that cannot be read as leverage. This can occur when accumulated losses exceed invested capital, or after large share buyback programs. Other solvency metrics like the current ratio or interest coverage may be more informative.

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