Company: BAYAU
Filing Date: 2025-05-21
Form Type: 10-Q
Source: 0001641172-25-011820
Chunk: 39

Company: Bayview Acquisition Corp
Filing Date: 2025-05-21
Form: 10-Q
Item: Part I, Item 8
Chunk 39
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PRESENTED STATEMENTS OF OPERATIONS

    Three months ended  
    Three months ended 

    March 31, 2025  
    March 31, 2024 
  
    Net income 
    $143,915  
     $595,376 
  
    Interest earned from trust account 
     (413,357) 
     (754,312)
  
    Accretion of temporary equity into
    redemption value (extension deposit) 
     (375,000) 
     - 
  
    Net loss including accretion of temporary equity to redemption value 
    $(644,442) 
    $(158,936)

SCHEDULE OF EARNINGS PER SHARE BASIC AND DILUTED

    Shares  
    Shares  
    Shares  
    Shares 

    Three months ended
                                                                               March
31, 2025  
    Three months ended
                                                                                March 31, 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 
    $(439,261) 
    $(205,181) 
    $(122,270) 
    $(36,666)
  
    Income earned on investment held in Trust Account 
     413,357  
     -  
     754,312  
     - 
  
    Accretion of temporary equity to redemption value (extension deposit) 
     375,000  
     -  
     -  
     - 
  
    Allocation of net income (loss) 
    $349,096  
    $(205,181) 
    $632,042  
    $(36,666)

    Denominators: 

    Weighted-average shares outstanding 
     3,709,011  
     1,732,500  
     6,000,000  
     1,799,258 
  
    Basic and diluted net income (loss) per share 
    $0.09  
    $(0.12) 
    $0.11  
    $(0.02)

Concentration of Credit
Risk

Financial instruments that