Company: BAYAU
Filing Date: 2025-04-01
Form Type: 10-K
Source: 0001641172-25-002125
Chunk: 1269

Company: Bayview Acquisition Corp
Filing Date: 2025-04-01
Form: 10-K
Item: Item 14
Chunk 1269
---
    Xin Wang

    Name:
    Xin
    Wang

    Title:
    Chief
    Executive Officer

Pursuant
to the requirements of the Securities Act of 1933, as amended, this Annual Report has been signed below by the following persons in the
capacities and on the dates indicated.

    Signature
     
    Position
     
    Date

    /s/
    Yuk Man Lau
     
    Chairperson
     
    April 1, 2025
  
    Yuk
    Man Lau

    /s/
    Xin Wang
     
    Chief
Executive Officer (Principal Executive Officer)
     
    April 1, 2025
  
    Xin
    Wang
     
     and Director

    /s/
    David Bamper
     
    Chief
    Financial Officer (Principal Financial Officer) 
     
    April 1, 2025
  
    David
    Bamper
     
    and
    Director

  89 

Index
to Financial Statements

    Page

    Report of Independent Registered Public Accounting Firm (PCAOB #1195)
    F-2
  
    Financial
    Statements:

    Balance Sheets
    F-3
  
    Statements of Operations
    F-4
  
    Statements of Changes in Shareholders’ Deficit
    F-5
  
    Statements of Cash Flows
    F-6
  
    Notes to the Financial Statements
    F-7

 F-1 

REPORT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To
the Board of Directors and

Shareholders of Bayview Acquisition Corp

Opinion
on the Financial Statements

We
have audited the accompanying balance sheets of Bayview Acquisition Corp (the “Company”) as of December 31, 2024 and 2023,
and the related statements of operations, changes in shareholders’ deficit, and cash flows for the year ended December 31, 2024
and for the period from February 16, 2023 (inception) through December 31, 2023, and the related notes (collectively referred to as the
financial statements). In our opinion, the financial statements present fairly, in all material respects, the financial position of the
Company as of December 31, 2024 and 2023, and the results of its operations and its cash flows for the year ended December 31, 2024 and
for the period from