Company: BAYAU
Filing Date: 2025-08-14
Form Type: 10-Q
Source: 0001641172-25-024142
Chunk: 57

Company: Bayview Acquisition Corp
Filing Date: 2025-08-14
Form: 10-Q
Item: Part I, Item 8
Chunk 57
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 and transactions that occurred after the balance sheet date up to the date that the financial statements
were issued. Based on the review, management identified the following subsequent events that require disclosure in the financial statements:

    ●
    On
    July 18, 2025, the Company deposited $100,000 into the Company’s trust account to extend the period of time it has to consummate
    its initial business combination by one month from July 19, 2025 to August 19, 2025. The Extension is the second of up to six extensions
    permitted under the Second Amended and Restated Articles of Association, as amended, of the Company currently in effect.

    ●
    In July 2025, as disclosed in Note 1, the $100,000 held in escrow account in June related
to June extension was deposited into the trust account.

16

ITEM
2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

References
to the “Company,” “Bayview,” “our,” “us” or “we” refer to Bayview Acquisition
Corp. The following discussion and analysis of the Company’s financial condition and results of operations should be read in conjunction
with the unaudited interim financial statements and the notes thereto contained elsewhere in this report. As well as the Company’s
2024 Annual Report on Form 10-K as filed with the SEC on April 1, 2025. Certain information contained in the discussion and analysis
set forth below includes forward-looking statements that involve risks and uncertainties.

Overview

We
are a blank check company incorporated on February 16, 2023, as a Cayman Islands exempted company for the purpose of effecting a merger,
share exchange, asset acquisition, share purchase, reorganization, or similar business combination with one or more businesses, which
we refer to throughout the Registration Statement as our initial business combination. We have generated no revenues to date, and we
do not expect that we will generate operating revenues at the earliest until we consummate our initial business combination.

Results
of Operations and Known Trends or Future Events

We
have neither engaged in any operations nor generated any revenues to date. Our only activities since February 16, 2023 (inception) to
December 31, 2024, have been organizational activities and those necessary to prepare for the Initial Public Offering (the “IPO”)
described below and identifying a target company