Company: BAYAU
Filing Date: 2025-04-01
Form Type: 10-K
Source: 0001641172-25-002125
Chunk: 757

Company: Bayview Acquisition Corp
Filing Date: 2025-04-01
Form: 10-K
Item: Item 6
Chunk 757
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 other than Level 1 inputs. Examples of Level 2 inputs include quoted prices in active markets for similar assets
or liabilities and quoted prices for identical assets or liabilities in markets that are not active.

Level
3: Unobservable inputs based on our assessment of the assumptions that market participants would use in pricing the asset or liability.

The
following tables present information about the Company’s assets that are measured at fair value on a recurring basis as of December
31, 2024 and 2023 and indicate the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value.

 SCHEDULE OF MEASURED FAIR VALUE ON RECURRING BASIS

    Quoted  
    Significant  
    Significant 

    Prices
    in  
    Other  
    Other 

    As
    of  
    Active  
    Observable  
    Unobservable 

    December
    31,  
    Markets  
    Inputs  
    Inputs 

    2024  
    (Level
    1)  
    (Level
    2)  
    (Level
    3) 
  
    Assets: 

    Investment held
    in trust account 
    $39,582,820  
    $39,582,820  
    $   —  
    $   — 

    Quoted  
    Significant  
    Significant 

    As
    of  
    Prices
    in  
    Other  
    Other 

    December  
    Active  
    Observable  
    Unobservable 

    31,  
    Markets  
    Inputs  
    Inputs 

    2023  
    (Level
    1)  
    (Level
    2)  
    (Level
    3) 
  
    Assets: 

    Investment held
    in trust account 
    $60,107,055  
    $60,107,055  
    $   —  
    $   — 

NOTE
9 — SUBSEQUENT EVENTS

The
Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the financial statements
were issued. Based on the review, management identified the following subsequent event that is required disclosure in the financial statements:

    On
    January 13, 2025, February 13, 202