Company: BAYAU
Filing Date: 2025-04-01
Form Type: 10-K
Source: 0001641172-25-002125
Chunk: 840

Company: Bayview Acquisition Corp
Filing Date: 2025-04-01
Form: 10-K
Item: Item 7A
Chunk 840
---
*
     
    Inline
    XBRL Taxonomy Extension Label Linkbase
  
    101.PRE*
     
    Inline
    XBRL Taxonomy Extension Presentation Linkbase
  
    101.PRE*104*
     
    Cover
    Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101)

    *
    Filed
    herewith.

    **
    Furnished
    herewith

    Item
    16.
    Form
    10-K Summary

None.

  88 

SIGNATURES

Pursuant
to the requirements of the Securities Act of 1933, as amended, the registrant has duly caused this Form 10-K to be signed on its behalf
by the undersigned, thereunto duly authorized, in the Cayman Islands, on April 1, 2025.

    BAYVIEW
    ACQUISITION CORP

    By:
    /s/
    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