Company: BAYAU
Filing Date: 2025-08-14
Form Type: 10-Q
Source: 0001641172-25-024142
Chunk: 47

Company: Bayview Acquisition Corp
Filing Date: 2025-08-14
Form: 10-Q
Item: Part I, Item 8
Chunk 47
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     1,732,500 
  
    Basic and diluted net income (loss) per share 
    $0.09  
    $(0.12) 
    $0.10  
    $(0.02)

    11

    Shares  
    Shares  
    Shares  
    Shares 

    For the six months ended June 30, 2025  
    For the six months ended June 30, 2024 

    Redeemable  
    Non- Redeemable  
    Redeemable  
    Non- Redeemable 

    Shares  
    Shares  
    Shares  
    Shares 
  
    Basic and diluted net income (loss) per share: 

    Numerators: 

    Allocation of net loss including accretion of temporary equity 
    $(858,978) 
    $(414,654) 
    $(216,671) 
    $(63,769)
  
    Income earned on investment held in Trust Account 
     806,708  
     -  
     1,468,106  
     - 
  
    Accretion of temporary equity to redemption value (extension deposit) 
     725,000  
     -  
     -  
     - 
  
    Allocation of net income (loss) 
    $672,730  
    $(414,654) 
    $1,251,435  
    $(63,769)

    Denominators: 

    Weighted-average shares outstanding 
     3,588,968  
     1,732,500  
     6,000,000  
     1,765,879 
  
    Basic and diluted net income (loss) per share 
    $0.19  
    $(0.24) 
    $0.21  
    $(0.04)

Concentration
of Credit Risk

Financial
instruments that potentially subject the Company to concentrations of credit risk consist of cash accounts in a financial institution,
which, at times, may exceed the Federal Depository Insurance Coverage of $250,000. The Company has not experienced losses on these accounts
and management believes the Company is not exposed to significant risks on such accounts.

Fair
Value of Financial Instruments

The
fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC 820, “Fair Value
Measurement