Bayview Acquisition Corp Right (BAYAR) 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 BAYAR SEC filings page.
This page shows Bayview Acquisition Corp Right (BAYAR) 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 balance sheet shows a shrinking, cash-light structure where obligations remain larger than assets and operations still consume cash.
Assets contracted sharply between FY2024 and FY2025, yet liabilities remained above assets in both periods, leaving equity negative. The simultaneous current-ratio collapse from 0.1x to 0.0x and persistently negative operating cash flow indicate that balance-sheet contraction did not relieve near-term funding pressure.
Operating cash flow improved from
The FY2025 0.0x current ratio points to near-term obligations substantially exceeding readily available current assets, making the balance sheet’s constraint more immediate than modest net income suggests. Shares outstanding fell from 5.4M to 2.7M while equity remained negative, indicating a changed capital structure without restored net-asset backing.
Financial Health Signals
Bayview Acquisition Corp Right 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 Right 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 Right 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 Right 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 Right 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.
BAYAR 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).
BAYAR 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.
BAYAR 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.
BAYAR 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.
Where Bayview Acquisition Corp Right Ranks
Frequently Asked Questions
Is Bayview Acquisition Corp Right profitable?
Yes, Bayview Acquisition Corp Right (BAYAR) reported a net income of $203K in fiscal year 2025.
What is Bayview Acquisition Corp Right's operating cash flow?
Bayview Acquisition Corp Right (BAYAR) 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 Right's total assets?
Bayview Acquisition Corp Right (BAYAR) had $11.8M in total assets as of fiscal year 2025, including both current and long-term assets.
What is Bayview Acquisition Corp Right's current ratio?
Bayview Acquisition Corp Right (BAYAR) 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 Right's return on assets (ROA)?
Bayview Acquisition Corp Right (BAYAR) had a return on assets of 1.7% for fiscal year 2025, measuring how efficiently the company uses its assets to generate profit.
How does Bayview Acquisition Corp Right's liquidity compare with its operating cash outflow?
At the end of fiscal year 2025, Bayview Acquisition Corp Right (BAYAR) held $44K in cash, cash equivalents and investments, and reported an operating cash outflow of $49K over that year. Dividing the one by the other, the reported balance equals about 11 months of the outflow reported that year. This is arithmetic over figures already filed, not a projection: it assumes nothing about future spending, financing or operations.
Why is Bayview Acquisition Corp Right's debt-to-equity ratio negative or not reported?
Bayview Acquisition Corp Right (BAYAR) 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 Right's Piotroski F-Score?
Bayview Acquisition Corp Right (BAYAR) 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 Right's earnings high quality?
For every $1 of reported earnings, Bayview Acquisition Corp Right (BAYAR) 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.