Company: BAYAU
Filing Date: 2025-05-21
Form Type: 10-Q
Source: 0001641172-25-011820
Chunk: 11

Company: Bayview Acquisition Corp
Filing Date: 2025-05-21
Form: 10-Q
Item: Part I, Item 1
Chunk 11
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 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 March 31, 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.

    10

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

    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