Company: BAYAU
Filing Date: 2025-04-01
Form Type: 10-K
Source: 0001641172-25-002125
Chunk: 457

Company: Bayview Acquisition Corp
Filing Date: 2025-04-01
Form: 10-K
Item: Item 1C
Chunk 457
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    Underwriter’s commission
    on sale of Public Units 
     -  
     -  
     (1,200,000) 
     -  
     (1,200,000)
  
    Deferred Underwriter’s
    commissions 
     -  
     -  
     (2,100,000) 
     -  
     (2,100,000)
  
    Transfer of other offering
    costs to APIC 
     -  
     -  
     (1,041,321) 
     -  
     (1,041,321)
  
    Initial measurement of Ordinary
    shares Subject to redemption under ASC 480-10-S99 against additional paid-in capital 
     (6,000,000) 
     (600) 
     (57,539,400) 
     -  
     (57,540,000)
  
    Allocation of offering costs
    to ordinary shares subject to redemption 
     -  
     -  
     4,163,327  
     -  
     4,163,327 
  
    Accretion of carrying value of redeemable shares 
     -  
     -  
     (6,623,327) 
     -  
     (6,623,327)
  
    Subsequent measurement of
    Common stock subject to possible redemption (interest earned on trust account) 
     -  
     -  
     1,708,417  
     (1,815,472) 
     (107,055)
  
    Net income 
     -  
     -  
     -  
     85,516  
     85,516 
  
    Balance as of December 31,
    2023 
     1,957,500  
    $196  
    $-  
    $(1,729,956) 
    $(1,729,760)
  
    Balance 
     1,957,500  
    $196  
    $-  
    $(1,729,956) 
    $(1,729,760)

    Forfeiture of ordinary shares
    by Sponsors 
     (225,000) 
     (23) 
     23