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

Company: Bayview Acquisition Corp
Filing Date: 2025-08-14
Form: 10-Q
Item: Part I, Item 1
Chunk 14
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. The Company then allocated the undistributed income (loss)
ratably based on the weighted average number of shares outstanding between the redeemable and non-redeemable shares. Any remeasurement
of the accretion to redemption value of the common shares subject to possible redemption was considered to be dividends paid to the public
shareholders. As of June 30, 2025, the Company did not have any dilutive securities and other contracts that could, potentially, be exercised
or converted into ordinary shares and then share in the earnings of the Company. As a result, diluted income (loss) per share is the
same as basic income (loss) per share for the period presented.

The
net income (loss) per share presented in the statements of operations is based on the following:

SCHEDULE OF NET INCOME (LOSS) PER SHARE
PRESENTED STATEMENTS OF OPERATIONS

    For The Three Months  
    For The Three Months  
    For The Six Months  
    For The Six Months 

    Ended  
    Ended  
    Ended  
     Ended 

    June 30,  
    June 30,  
    June 30,  
    June 30, 

    2025  
    2024  
    2025  
    2024 
  
    Net income 
    $114,161  
    $592,289  
    $258,075  
    $1,187,666 
  
    Interest earned from trust account 
     (393,352) 
     (713,793) 
     (806,708) 
     (1,468,106)
  
    Accretion of temporary equity into redemption value (extension deposit) 
     (350,000) 
     -  
     (725,000) 
     - 
  
    Net loss including accretion of temporary equity to redemption value 
    $(629,191) 
    $(121,504) 
    $(1,273,633) 
    $(280,440)

SCHEDULE OF EARNINGS PER SHARE BASIC AND DILUTED

    Shares  
    Shares  
    Shares  
    Shares 

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

    Redeemable  
    Non- Redeemable