For the quarter ending 2026-03-31, BAYA has $12,141,160 in assets. $6,262,168 in debts.
| Balance Sheets | 2026-03-31 | 2025-12-31 | 2025-09-30 | 2025-06-30 |
|---|---|---|---|---|
| Cash | 50,187 | 44,129 | 38,342 | 50,675 |
| Prepaid expenses | 76,227 | 8,336 | 25,183 | 45,996 |
| Total current assets | 126,414 | 52,465 | 63,525 | 96,671 |
| Investments held in trust account | 12,014,746 | 11,710,990 | 19,788,493 | 19,188,028 |
| Cash held in escrow account | - | 50,000 | - | 100,000 |
| Total non-current assets | 12,014,746 | 11,760,990 | - | - |
| Total assets | 12,141,160 | 11,813,455 | 19,852,018 | 19,384,699 |
| Promissory note extension | - | - | 1,525,000 | 1,225,000 |
| Accrued expenses | 990,797 | 842,103 | 823,211 | 734,009 |
| Promissory notes extension | 1,925,000 | 1,775,000 | - | - |
| Payable to target | 1,035,433 | 669,311 | 513,020 | 447,110 |
| Due to related party | 210,938 | 180,705 | 150,222 | 120,111 |
| Total current liabilities | 4,162,168 | 3,467,119 | 3,011,453 | 2,526,230 |
| Deferred underwriting commission payable | 2,100,000 | 2,100,000 | 2,100,000 | 2,100,000 |
| Total non-current liabilities | 2,100,000 | 2,100,000 | - | - |
| Total liabilities | 6,262,168 | 5,567,119 | 5,111,453 | 4,626,230 |
| Ordinary shares subject to possible redemption (1,005,792 shares at redemption value of 11.95 and 11.69 as of march 31, 2026 and december 31, 2025, respectively) | 12,014,746 | 11,760,990 | 19,788,493 | 19,288,028 |
| Ordinary shares, 0.0001 par value 200,000,000 shares authorized 1,732,500 shares issued and outstanding (excluding 1,005,792 shares subject to possible redemption) at march 31, 2026 and december 31, 2025, respectively | 173 | 173 | 173 | 173 |
| Additional paid-in capital | - | - | - | 0 |
| Accumulated deficit | -6,135,927 | -5,514,827 | -5,048,101 | -4,529,732 |
| Total shareholders deficit | -6,135,754 | -5,514,654 | -5,047,928 | -4,529,559 |
| Total liabilities and shareholders deficit | 12,141,160 | 11,813,455 | 19,852,018 | 19,384,699 |
Bayview Acquisition Corp (BAYA)
Bayview Acquisition Corp (BAYA)