Company: BAYAU
Filing Date: 2025-05-21
Form Type: 10-Q
Source: 0001641172-25-011820
Chunk: 47

Company: Bayview Acquisition Corp
Filing Date: 2025-05-21
Form: 10-Q
Item: Part I, Item 8
Chunk 47
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 to value the assets and liabilities:

Level 1: Quoted prices in active markets for identical
assets or liabilities. An active market for an asset or liability is a market in which transactions for the asset or liability occur with
sufficient frequency and volume to provide pricing information on an ongoing basis.

Level 2: Observable inputs 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 March 31, 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 

    March 31,  
    Markets  
    Inputs  
    Inputs 

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

    Investment held in trust account 
    $40,371,177  
    $40,371,177  
    $—  
    $— 

    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 — 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