Blue Acquisition Corp. (BACC) Financials
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 Sep 12, 2026; every other figure is from the SEC filings on this page. Not financial advice.
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).
Blue Acquisition Corp.'s FY2025 profile is defined by financing-led capital deployment, negative equity, and weak short-term asset coverage.
In FY2025, financing cash inflows of$202.7M nearly matched investing outflows of$201.3M , while operations used$881K ; that pattern points to a business funded and deployed through capital transactions rather than supported by operating cash generation. Net income of$2.5M alongside operating income of-$1.9M means bottom-line profitability did not come from core operating performance, so earnings and operating cash flow diverged.
Liabilities of
Current assets of
Financial Health Signals
Blue Acquisition Corp. does not currently provide enough eligible data for a peer-relative financial health score, so none is published. The signals and metrics below are current.
For every $1 of reported earnings, Blue Acquisition Corp. used $0.35 of operating cash (-$881K OCF vs $2.5M net income). Earnings that no cash stands behind rest on accounting accruals, which cannot be repeated indefinitely.
Key Financial Metrics
Earnings & Revenue
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%.
Not reported for Q2 2026.
Not reported for Q2 2026.
Not reported for Q2 2026.
Cash & Balance Sheet
Blue Acquisition Corp. held $202K in cash as of Q2 2026; long-term debt is not reported for that period.
Not reported for Q2 2026.
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.
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.
| Metric | Q2'2610-Q | Q1'2610-Q | Q4'2510-Q | Q3'2510-Q | Q2'2510-Q | Q1'2510-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 | $1.3M | N/A |
| Cash & Equivalents | $202K-83.7% | $359K+412.0% | $561K | $1.0M | $1.2M | $70K |
| Short-Term Investments | $0 | $0 | $0 | $0 | $0 | $0 |
| Long-Term Investments | $0 | $0 | $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 | $58K | N/A |
| Non-Current Liabilities | $7.0M0.0% | $7.0M | $7.0M | $7.0M | $7.0M | N/A |
| Total Equity | -$9.0M-58.1% | -$8.1M-12745.1% | -$7.4M | -$5.9M | -$5.7M | -$63K |
| Retained Earnings | -$9.0M-58.1% | -$8.1M-13043.2% | -$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.
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.
Not reported in any period shown, so not listed: Gross Margin, Operating Margin, Net Margin, Return on Equity, Debt-to-Equity, Asset Turnover, FCF Margin.
Note: Shareholder equity is negative (-$7.4M), which causes debt-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.
Where Blue Acquisition Corp. Ranks
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.
What is Blue Acquisition Corp.'s current ratio?
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.
What is Blue Acquisition Corp.'s return on assets (ROA)?
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.
What is Blue Acquisition Corp.'s P/E ratio?
Blue Acquisition Corp. (BACC) trades at 116x earnings, its market capitalization divided by net income of $2.5M net income, FY2025. The market capitalization is $293.6M as of Sep 12, 2026; a multiple compares that price with a filed figure and says nothing about the quality of the business.
What is Blue Acquisition Corp.'s price-to-sales ratio?
Blue Acquisition Corp. (BACC) has no price-to-sales ratio at the moment: no revenue reported. The market capitalization is $293.6M as of Sep 12, 2026; a multiple compares that price with a filed figure and says nothing about the quality of the business.
Why is Blue Acquisition Corp.'s debt-to-equity ratio negative or not reported?
Blue Acquisition Corp. (BACC) has negative shareholder equity of -$7.4M as of fiscal year 2025, so no debt-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.
Are Blue Acquisition Corp.'s earnings high quality?
For every $1 of reported earnings, Blue Acquisition Corp. (BACC) used $0.35 of operating cash (-$881K OCF vs $2.5M net income). Earnings that no cash stands behind rest on accounting accruals, which cannot be repeated indefinitely. This ratio compares operating cash flow to net income. A ratio above 1.0x means the company generates more cash than its reported earnings, indicating sustainable, cash-backed profits. Ratios below 1.0x suggest earnings rely on accounting accruals rather than actual cash generation. Learn more in our complete guide to financial health indicators.