Company: BAYAU
Filing Date: 2025-04-01
Form Type: 10-K
Source: 0001641172-25-002125
Chunk: 140

Company: Bayview Acquisition Corp
Filing Date: 2025-04-01
Form: 10-K
Item: Item 1
Chunk 140
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 information about
the audit and the financial statements (auditor discussion and analysis), and (iv) disclose certain executive compensation related items
such as the correlation between executive compensation and performance and comparisons of the CEO’s compensation to median employee
compensation. These exemptions will apply for a period of five years following the completion of the IPO or until we are no longer an
“emerging growth company,” whichever is earlier.

    Item
    7A.
    Quantitative
    and Qualitative Disclosures About Market Risk

We
are a smaller reporting company as defined by Rule 12b-2 of the Exchange Act and are not required to provide the information otherwise
required under this item.

    Item
    8.
    Financial
    Statements and Supplementary Data

This
information appears following Item 15 of this Report and is incorporated herein by reference.

    Item
    9.
    Changes
    in and Disagreements with Accountants on Accounting and Financial Disclosure.

None.

    Item
    9A.
    Controls
    and Procedures

Evaluation
of Disclosure Controls and Procedures

Disclosure
controls and procedures are controls and other procedures that are designed to ensure that information required to be disclosed in our
reports filed or submitted under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in
the SEC’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to
ensure that information required to be disclosed in our reports filed or submitted under the Exchange Act is accumulated and communicated
to our management, including our Chief Executive Officer and Chief Financial Officer, to allow timely decisions regarding required disclosure.

Evaluation
of Disclosure Controls and Procedures

As
required by Rules 13a-15 and 15d-15 under the Exchange Act, our Chief Executive Officer and Chief Financial Officer carried out an evaluation
of the effectiveness of the design and operation of our disclosure controls and procedures as of December 31, 2024. Based on this evaluation,
our Chief Executive Officer and Chief Financial Officer have concluded that our disclosure controls and procedures were not effective,
due solely to the material weakness in our internal control over financial reporting related to the Company’s lack of qualified
SEC reporting professional. As a result, we performed additional analysis as deemed necessary to ensure that our financial statements
were prepared in accordance with U.S. generally accepted accounting principles. Accordingly, management believes that the consolidated
financial statements included in this Form 10-K present fairly in all material respects our