Bowen Acquisition Corp Balance Sheet

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Financial Statements

Income Statement Balance Sheet Cashflow Statement

Consolidated Balance Sheets

In millions of USD, except per-share amounts

	Q2 FY2026 As of Jun 30, 2026	Q1 FY2026 As of Mar 31, 2026	Q4 FY2025 As of Dec 31, 2025	Q3 FY2025 As of Sep 30, 2025	Q2 FY2025 As of Jun 30, 2025	Q1 FY2025 As of Mar 31, 2025	Q4 FY2024 As of Dec 31, 2024	Q3 FY2024 As of Sep 30, 2024	Q2 FY2024 As of Jun 30, 2024	Q1 FY2024 As of Mar 31, 2024	Q4 FY2023 As of Dec 31, 2023	Q3 FY2023 As of Sep 30, 2023	Q2 FY2023 As of Jun 30, 2023
ASSETS
Cash
Deferred offering costs
Current Assets:
Cash equivalents
Other receivable (Note 5)
Prepaid expenses
Total Current Assets
Marketable securities held in the trust account
Total non-current assets
Total Assets

LIABILITIES AND SHAREHOLDERS’ EQUITY
Current Liabilities:
Accrued offering costs and expenses
Due to related party
Accrued expenses
Nonrelated Party
Related Party
Total accrued expenses
Payable to target
Promissory Note
Nonrelated Party
Related Party
Promissory Note
Nonrelated Party
Related Party
Payable to target company
FPA liability (Note 5)
Total Current Liabilities

Total Liabilities
Ordinary shares subject to possible redemption, 188,742 and 673,396 shares at redemption value of $11.61 and $11.40 per share as of June 30, 2026 and December 31, 2025, respectively
Shareholders’ Deficit:
Ordinary shares, $0.0001 par value; 200,000,000 shares authorized; 2,266,500 shares issued and outstanding (excluding 188,742 and 673,396 shares subject to redemption on June 30, 2026 and December 31, 2025, respectively)
Additional paid-in capital
Accumulated deficit
Total Shareholders’ Deficit
Total Liabilities and Shareholders’ Deficit

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