Blue Acquisition Corp (Nasdaq: BACC), a blank-check company incorporated in the Cayman Islands, filed its annual report on Form 10-K with the SEC on February 19, 2026, indicating the vehicle remains active in its post-IPO search phase. The company is structured as a special purpose acquisition company targeting a business combination across the broader financial and technology sectors. The Cayman Islands domicile is consistent with standard SPAC incorporation practice for deals with a cross-border scope. The February 2026 annual filing reflects continued operations under the terms of its initial public offering. Sign up for SpacDesk to access the full BACC data profile, including filing history, timeline analytics, and deal-tracking alerts.