A one-off application of bulk blend urea (BBU), which includes a controlled release urea formula and conventional urea, has been recommended to simplify fertilisation management for direct-seeded rice. However, the effects of different basal application ratios of controlled-release urea formula and conventional urea on yield and nitrogen (N) use efficiency remain unknown in direct-seeded rice. This study set up three BBU treatments in which the controlled-release urea formula provided 50% (BBU1), 60% (BBU2), and 70% (BBU3) of the total N. This study measured their effects on grain yield and N use efficiency of direct-seeded rice. Split fertilisation with conventional urea was used as the control (CK). The study concluded four key points: (i) the grain yield of direct-seeded rice decreased as the proportion of controlled-release urea formula increased, (ii) BBU1 increased grain yields by 8.1–8.6% and 10.2–10.6% compared to BBU2 and BBU3, respectively, as well as a greater number of panicles and spikelets per m2, and post-anthesis dry matter accumulation, (iii) the N recovery efficiency and N agronomic efficiency of BBU1 were significantly higher than those of BBU2 and BBU3 treatments, and the nitrogen accumulation was also found to be more, and (iv) compared with the CK, BBU1 achieved considerable grain yield and nitrogen use efficiency while reducing the amount of fertilisation. In conclusion, the appropriate reduction of the basal application ratio of the controlled-release urea formula for direct-seeded rice increased grain yield and nitrogen use efficiency.