Company: BAYAU
Filing Date: 2025-08-14
Form Type: 10-Q
Source: 0001641172-25-024142
Chunk: 56

Company: Bayview Acquisition Corp
Filing Date: 2025-08-14
Form: 10-Q
Item: Part I, Item 8
Chunk 56
---
 account 
    $19,188,028  
    $19,188,028  
    $—  
    $— 

    Quoted  
    Significant  
    Significant 

    As of  
    Prices in  
    Other  
    Other 

    December  
    Active  
    Observable  
    Unobservable 

    31,  
    Markets  
    Inputs  
    Inputs 

    2024  
    (Level 1)  
    (Level 2)  
    (Level 3) 
  
    Assets: 

    Investment held in trust account 
    $39,582,820  
    $39,582,820  
    $—  
    $— 

NOTE
9. SEGMENT INFORMATION

ASC
280, “Segment Reporting,” establishes standards for companies to report in their financial statement information about
operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an
enterprise for which separate financial information is available that is regularly evaluated by the Company’s chief operating
decision maker, or group, in deciding how to allocate resources and assess performance.

The
Company’s chief operating decision maker (“CODM”) has been identified as the Chief Executive Officer, who reviews
the operating results for the Company as a whole to make decisions about allocating resources and assessing financial performance. Accordingly,
management has determined that the Company only has one operating segment.

When
evaluating the Company’s performance and making key decisions regarding resource allocation, the CODM reviews several key metrics,
including net income (loss), which is comprised of dividends earned on marketable securities held in trust account and interest from
the bank account, offset by general and administrative expenses.

The
key measure of segment profit or loss reviewed by the Company’s CODM is net income (loss), which is comprised of dividends earned
on marketable securities held in trust account and interest from the bank account, offset by general and administrative expenses. Net
income (loss) is reviewed and monitored by the CODM to manage and forecast cash to ensure enough capital is available to complete a Business
Combination within the required completion window. The CODM also reviews net income (loss) to manage, maintain and enforce all contractual
agreements to ensure costs are aligned with all agreements and the budget.

NOTE
10 — SUBSEQUENT EVENTS

The
Company evaluated subsequent events