Company: BAYAU
Filing Date: 2025-04-01
Form Type: 10-K
Source: 0001641172-25-002125
Chunk: 190

Company: Bayview Acquisition Corp
Filing Date: 2025-04-01
Form: 10-K
Item: Item 1A
Chunk 190
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You
should carefully consider the following risks and other information in this Form 10-K in evaluating us and our securities. Any of the
following risks, as well as additional risks and uncertainties not currently known to us or that we currently deem immaterial, could
materially and adversely affect our business, financial condition or results of operations, and could, in turn, impact the trading price
of our securities.

Risks
Related to our Search for, Consummation of, or Inability to Consummate, a Business Combination

We
are a newly incorporated company formed as a Cayman Islands exempted company with no operating history and no revenues, and you have
no basis on which to evaluate our ability to achieve our business objective.

We
are a newly incorporated company formed as a Cayman Islands exempted company under the laws of the Cayman Islands with no operating results,
and we did not commence operations until obtaining funding through our IPO. Because we lack an operating history, you have no basis upon
which to evaluate our ability to achieve our business objective of completing our initial business combination with one or more target
businesses. We have no plans, arrangements or understandings with any prospective target business concerning a business combination and
may be unable to complete our business combination. If we fail to complete our business combination, we will never generate any operating
revenues.

Our
independent registered public accounting firm’s report contains an explanatory paragraph that expresses substantial doubt about
our ability to continue as a “going concern.”

As
of December 31, 2024, we had a working capital deficit of $1,155,926. Further, we expect to
incur significant costs in pursuit of our acquisition plans. Management’s plans to address this need for capital through the IPO
are discussed in the section of this Form 10-K titled “Management’s Discussion and Analysis of Financial Condition and Results
of Operations.” Our plans to consummate our initial business combination may not be successful. These factors, among others, raise
substantial doubt about our ability to continue as a going concern. The financial statements contained elsewhere in this Form 10-K do
not include any adjustments that might result from our inability to consummate the initial business combination or our inability to continue
as a going concern.

Our
public shareholders may not be afforded an opportunity to vote on our proposed business combination, which means we may complete our
initial business combination even though a majority of our public shareholders do not support such a combination.

We
may