Company: BAYAU
Filing Date: 2025-08-14
Form Type: 10-Q
Source: 0001641172-25-024142
Chunk: 24

Company: Bayview Acquisition Corp
Filing Date: 2025-08-14
Form: 10-Q
Item: Part I, Item 1
Chunk 24
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 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 June
30, 2025 and December 31, 2024 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 

    June 30,  
    Markets  
    Inputs  
    Inputs 

    2025  
    (Level 1)  
    (Level 2)  
    (Level 3) 
  
    Assets: 

    Investment held in trust account 
    $19,188,028  
    $19,188,028  
    $—  
    $— 

    Quoted  
    Significant  
    Significant 

    As of  
    Prices in  
    Other  
    Other 

    December  
    Active  
    Observable  
    Unobservable 

    31,  
    Markets  
    Inputs  
    Inputs 

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

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

NOTE
9. SEGMENT INFORMATION

ASC
280, “Segment Reporting,” establishes standards for companies to report in their financial statement information about
operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an
enterprise for which separate financial information is available that is regularly evaluated by the Company’s chief operating
decision maker, or group, in deciding how to allocate resources and assess performance.

The
Company’s chief operating decision maker (“CODM”) has been identified as the