Bayview Acquisition Corp (BAYA) Financials
Newest figures come from the 10-Q for Q2 FY2026, filed Aug 13, 2026. Each column of the statement tables below links to the filing it was taken from, and every filing is listed on the BAYA SEC filings page.
This page shows Bayview Acquisition Corp (BAYA) financial statements, including the income statement, balance sheet, cash flow statement, and key financial ratios. View 2 years of annual fundamentals and quarterly data, with year-over-year growth rates and compound annual growth rates (CAGR). All figures are derived from SEC filings (10-K and 10-Q reports).
The reported vehicle is shrinking while equity stays negative, and accounting income still does not translate into positive operating cash flow.
From FY2024 to FY2025, total assets fell from$39.7M to$11.8M as liabilities also contracted. Yet equity became more negative, and positive net income coincided with operating cash flow of-$49K in FY2025, making earnings a poor proxy for cash generation.
Because this is an acquisition vehicle rather than a conventional operating business, the useful reading is balance-sheet movement, not sales or margin expansion. The asset contraction alongside negative equity indicates that reduced scale did not restore the capital position. The reported profit should therefore be interpreted alongside balance-sheet and cash-flow movements, not as a standalone operating result.
Operating cash flow improved from
Financial Health Signals
Bayview Acquisition Corp does not currently provide enough eligible data for a peer-relative financial health score, so none is published. The signals and metrics below are current.
Bayview Acquisition Corp passes 2 of 6 computable financial strength tests (3 of the nine could not be computed from available data). 1 of 4 profitability signals pass, 1 of 2 leverage/liquidity signals pass.
For every $1 of reported earnings, Bayview Acquisition Corp used $0.24 of operating cash (-$49K OCF vs $203K net income). Earnings that no cash stands behind rest on accounting accruals, which cannot be repeated indefinitely.
Key Financial Metrics
Earnings & Revenue
Bayview Acquisition Corp reported -$376K in net income in Q2 2026. This represents a decrease of 429.2% from the same quarter a year earlier. Against the prior quarter it is down 2.3%.
Not reported for Q2 2026.
Not reported for Q2 2026.
Not reported for Q2 2026.
Cash & Balance Sheet
Bayview Acquisition Corp held $51K in cash as of Q2 2026; long-term debt is not reported for that period.
Not reported for Q2 2026.
Not reported for Q2 2026.
Margins & Returns
None of these metrics is reported for Q2 2026.
Capital Allocation
None of these metrics is reported for Q2 2026.
BAYA Income Statement
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
| Metric | Q2'2610-Q | Q1'2610-Q | Q4'2510-Q | Q3'2510-Q | Q2'2510-Q | Q1'2510-Q | Q4'2410-K | Q3'2410-Q |
|---|---|---|---|---|---|---|---|---|
| SG&A Expenses | N/A | $472K+74.3% | N/A | N/A | N/A | $270K | N/A | N/A |
| Operating Income | -$478K-70.9% | -$472K-74.3% | N/A | -$219K+19.8% | -$280K-130.4% | -$270K-70.2% | N/A | -$273K-7041.7% |
| Net Income | -$376K-429.2% | -$367K-355.3% | N/A | -$18K-103.1% | $114K-80.7% | $144K-75.8% | N/A | $584K+15364.4% |
Not reported in any period shown, so not listed: Revenue, Cost of Revenue, Gross Profit, R&D Expenses, EBITDA, Interest Expense, Income Tax, EPS (Basic), EPS (Diluted), Diluted Shares (Avg).
BAYA Balance Sheet
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
| Metric | Q2'2610-Q | Q1'2610-Q | Q4'2510-Q | Q3'2510-Q | Q2'2510-Q | Q1'2510-Q | Q4'2410-K | Q3'2410-Q |
|---|---|---|---|---|---|---|---|---|
| Total Assets | $10.9M-44.0% | $12.1M-70.0% | $11.8M-70.2% | $19.9M-49.2% | $19.4M-68.7% | $40.5M-34.2% | $39.7M-34.7% | $39.0M |
| Current Assets | $99K+2.0% | $126K-3.4% | $52K-58.0% | $64K-78.3% | $97K-72.8% | $131K-80.3% | $125K-80.9% | $292K |
| Cash & Equivalents | $51K-0.3% | $50K-4.6% | $44K | $38K-83.0% | $51K-77.5% | $53K-84.2% | $0-100.0% | $225K |
| Short-Term Investments | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Long-Term Investments | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Liabilities | $17.6M-26.3% | $18.3M-58.8% | $17.3M-59.7% | $24.9M-39.9% | $23.9M-62.6% | $44.4M-30.0% | $43.0M-31.3% | $41.5M |
| Current Liabilities | $4.8M+88.5% | $4.2M+115.5% | $3.5M+170.7% | $3.0M+401.5% | $2.5M+851.1% | $1.9M+314.4% | $1.3M+308.2% | $601K |
| Non-Current Liabilities | $12.9M-39.9% | $2.1M-95.1% | $2.1M0.0% | $21.9M-46.4% | $21.4M-66.4% | $42.5M-32.5% | $2.1M-96.6% | $40.9M |
| Total Equity | -$6.8M-49.3% | -$6.1M-57.3% | -$5.5M-69.4% | -$5.0M-109.6% | -$4.5M-125.3% | -$3.9M-106.5% | -$3.3M-88.2% | -$2.4M-13352.4% |
| Retained Earnings | -$6.8M-49.3% | -$6.1M-57.3% | -$5.5M-69.4% | -$5.0M-109.6% | -$4.5M-125.3% | -$3.9M-106.5% | -$3.3M-88.2% | -$2.4M |
Not reported in any period shown, so not listed: Inventory, Accounts Receivable, Goodwill, Long-Term Debt.
BAYA Cash Flow Statement
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
| Metric | Q2'2610-Q | Q1'2610-Q | Q4'2510-Q | Q3'2510-Q | Q2'2510-Q | Q1'2510-Q | Q4'2410-K | Q3'2410-Q |
|---|---|---|---|---|---|---|---|---|
| Operating Cash Flow | $356+118.5% | $6K+114.8% | $6K+104.4% | -$12K-16127.6% | -$2K+98.2% | -$41K+83.6% | -$132K | -$76 |
| Investing Cash Flow | $1.4M-93.7% | -$150K+60.0% | $8.2M+2288.4% | -$300K | $21.5M | -$375K | -$375K | N/A |
| Financing Cash Flow | -$1.4M+93.7% | $150K-60.0% | -$8.2M-2288.4% | $300K | -$21.5M | $375K | $375K | N/A |
| Share Buybacks | N/A | N/A | $8.5M | $0 | N/A | N/A | $0 | N/A |
Not reported in any period shown, so not listed: Depreciation & Amortization, Stock-Based Compensation, Capital Expenditures, Free Cash Flow, Dividends Paid.
BAYA Financial Ratios
Margins and returns are percentages; the remaining ratios are unitless multiples. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
Not reported in any period shown, so not listed: Gross Margin, Operating Margin, Net Margin, Return on Equity, Debt-to-Equity, Asset Turnover, FCF Margin.
Note: Shareholder equity is negative (-$5.5M), which causes debt-to-equity and return on equity ratios to appear negative or not meaningful. This can occur from accumulated losses or large share buyback programs.
Note: The current ratio is below 1.0 (0.02), indicating current liabilities exceed current assets, which may suggest potential short-term liquidity concerns.
Similar Companies
Newest fiscal year on record for each company. The health score is the peer-relative Financial Health Score for that year; a dash means no score is published for it.
| Company | Fiscal year | Revenue | Net income | Net margin | Market cap | Health score |
|---|---|---|---|---|---|---|
| Bayview Acquisition Corp BAYA | FY2025 | N/A | $203K | N/A | $33.2M | — |
| Quetta Acquisition Corporation QETA | FY2025 | $5.0M | $323K | 6.5% | $44.2M | 21/100 |
| DT Cloud Acquisition Corporation DYCQ | FY2024 | N/A | $2.3M | N/A | $32.4M | — |
| Iron Horse Acquisitions Corp. IROH | FY2024 | N/A | $1.4M | N/A | $8.9M | — |
| ESH Acquisition Corp. ESHA | FY2024 | N/A | $3.9M | N/A | $46.6M | — |
Where Bayview Acquisition Corp Ranks
Frequently Asked Questions
Is Bayview Acquisition Corp profitable?
Yes, Bayview Acquisition Corp (BAYA) reported a net income of $203K in fiscal year 2025.
What is Bayview Acquisition Corp's operating cash flow?
Bayview Acquisition Corp (BAYA) recorded an outflow of $49K in operating cash flow during fiscal year 2025, representing cash used by core business activities.
What are Bayview Acquisition Corp's total assets?
Bayview Acquisition Corp (BAYA) had $11.8M in total assets as of fiscal year 2025, including both current and long-term assets.
What is Bayview Acquisition Corp's current ratio?
Bayview Acquisition Corp (BAYA) had a current ratio of 0.02 as of fiscal year 2025, which is below 1.0, which may suggest potential liquidity concerns.
What is Bayview Acquisition Corp's return on assets (ROA)?
Bayview Acquisition Corp (BAYA) had a return on assets of 1.7% for fiscal year 2025, measuring how efficiently the company uses its assets to generate profit.
Why is Bayview Acquisition Corp's debt-to-equity ratio negative or not reported?
Bayview Acquisition Corp (BAYA) has negative shareholder equity of -$5.5M as of fiscal year 2025, so no debt-to-equity ratio is reported: dividing debt by equity that is not positive produces a number that cannot be read as leverage. This can occur when accumulated losses exceed invested capital, or after large share buyback programs. Other solvency metrics like the current ratio or interest coverage may be more informative.
What is Bayview Acquisition Corp's Piotroski F-Score?
Bayview Acquisition Corp (BAYA) has a Piotroski F-Score of 2 out of 6 computable signals; 3 of the nine could not be computed from available data, so the full-scale strength rating is not shown. The F-Score evaluates nine binary signals across profitability (positive ROA, positive cash flow, improving ROA, earnings quality), leverage (decreasing debt, improving liquidity, no share dilution), and operating efficiency (improving gross margin, improving asset turnover). Scores of 7 to 9 indicate strong and improving fundamentals. Learn more in our complete guide to financial health indicators.
Are Bayview Acquisition Corp's earnings high quality?
For every $1 of reported earnings, Bayview Acquisition Corp (BAYA) used $0.24 of operating cash (-$49K OCF vs $203K net income). Earnings that no cash stands behind rest on accounting accruals, which cannot be repeated indefinitely. This ratio compares operating cash flow to net income. A ratio above 1.0x means the company generates more cash than its reported earnings, indicating sustainable, cash-backed profits. Ratios below 1.0x suggest earnings rely on accounting accruals rather than actual cash generation. Learn more in our complete guide to financial health indicators.