Every 10-Q that Bayview Acquisition Corp Unit (BAYAU) has filed with the SEC in the last 24 months is listed below, newest first, and each one links through to the document itself with the summary and the scores our analysis gives it.
A 10-Q covers the quarterly report filed between annual reports, so if you follow BAYAU and want that one kind of document rather than the whole filing history, this is the page to keep. The company's other filings, of every form, are on the full BAYAU filings page.
Bayview Acquisition Corp, a Cayman Islands SPAC, reported a net loss of $743,135 for the six months ended June 30, 2026, driven by $949,825 of formation and operating costs, partially offset by $206,690 of interest and dividend income on trust and bank balances.
Total assets were $10.9 million, including $10.8 million held in a trust account and minimal cash of $50,543, against $6.9 million of liabilities and a working capital deficit of $4.66 million. After multiple shareholder redemptions, 881,636 ordinary shares remain subject to possible redemption at $12.21 per share, with 1,732,500 non-redeemable shares outstanding.
The company continues to pursue a business combination with Oabay under an amended merger agreement featuring revenue-based earnout thresholds (up to 6,000,000 earnout shares). Management discloses substantial doubt about its ability to continue as a going concern if no merger is completed by the extended deadline of December 19, 2026, and also highlights a Nasdaq determination to delist its securities, which the company is appealing.
Bayview Acquisition Corp, a blank-check company, reported a net loss of $367,344 for the three months ended March 31, 2026, driven by formation and operating costs of $471,513 partly offset by $104,169 of interest income, mainly from its trust account.
Total assets were $12,141,160, including $12,014,746 of investments in the trust account and cash of $50,187, against total liabilities of $6,262,168 and ordinary shares subject to possible redemption of $12,014,746, leaving a shareholders’ deficit of $6,135,754.
Management disclosed a working capital deficit of $4,035,754 and stated that these conditions, along with the need to complete a business combination by the required dates, raise substantial doubt about Bayview’s ability to continue as a going concern. The company is pursuing a merger with Oabay under a multi-step Merger Agreement and has repeatedly extended its combination deadline through shareholder-approved extensions funded by Oabay promissory notes totaling $1,925,000 deposited into the trust. Bayview also received a Nasdaq panel decision allowing continued listing subject to closing the Oabay business combination and meeting initial listing standards by June 19, 2026, while a later amendment to the Merger Agreement extended the outside closing date to December 19, 2026.
Bayview Acquisition Corp (BAYAU) filed a 10-Q showing cash and investments held in trust of $19,188,028 at June 30, 2025 (down from $39,582,820 at 12/31/2024). The company raised $60,000,000 in its IPO (6,000,000 units at $10.00) plus $2,325,000 from private placement units. Significant redemptions reduced trust balances: 2,290,989 shares redeemed for ~$23,803,376 and 1,975,249 redeemed for ~$21,826,501. The company recorded a working capital deficit of $2,429,558, incurred extension deposits and promissory notes totaling $1,125,000 (with an additional $600,000 promissory note issued June 20, 2025), and paid extension fees to extend the combination deadline. Management discloses that these conditions raise substantial doubt about the company’s ability to continue as a going concern. Financial statement adjustments for the uncertainty are not included.