EPS: As of FY2025 Q1, the actual value is USD -0.54.<h3>Segment Revenue</h3>Bowen Acquisition Corp has not generated any operating revenues as of March 31, 2025, as its activities have been limited to organizational activities, preparation for the IPO, and identifying a target company for its initial Business Combination.<h3>Operational Metrics</h3><ul><li>Net Loss: The company reported a net loss of - $2,039,997 for the three months ended March 31, 2025, compared to a net income of $786,362 for the same period in 2024.</li><li>Operating Costs: Operating costs were $134,736 for the three months ended March 31, 2025, slightly lower than $137,130 for the same period in 2024.</li><li>Interest Expense: Interest expenses amounted to - $104,721 for the three months ended March 31, 2025.</li><li>Loss on Issuance of FPA Liability: The company recorded a loss of - $1,929,656 related to the issuance of FPA liability.</li><li>Change in Fair Value of FPA Liability: A change in fair value of FPA liability resulted in a gain of $367,317.</li></ul><h3>Cash Flow</h3><ul><li>Operating Cash Flow: Net cash used in operating activities was - $73,968 for the three months ended March 31, 2025, compared to - $90,954 for the same period in 2024.</li><li>Investing Cash Flow: Net cash provided by investing activities was $66,519,453, primarily due to cash withdrawn from the trust account in connection with redemption.</li><li>Financing Cash Flow: Net cash used in financing activities was - $66,519,453, related to payment of public shareholders’ redemption.</li></ul><h3>Unique Metrics</h3><ul><li>Interest Earned on Trust Account: Interest earned on investments held in the trust account was $97,321 for the three months ended March 31, 2025, compared to $923,492 for the same period in 2024.</li></ul><h3>Future Outlook and Strategy</h3><ul><li>Core Business Focus: Bowen Acquisition Corp intends to effectuate its initial business combination using cash from the proceeds of the IPO and private placement, promissory loans, and proceeds from the sale of securities in connection with the business combination. The company expects to incur significant costs in pursuit of its acquisition plans.</li><li>Non-Core Business: The company has entered into a Prepaid Forward Purchase Agreement (FPA) to facilitate the business combination, which involves purchasing shares from public shareholders who have elected to redeem their shares.</li><li>Priority: Management expects to obtain additional funds from related parties to provide the necessary working capital to consummate a business combination, addressing the substantial doubt about the company’s ability to continue as a going concern.</li></ul>

Bowen Acquisition - Unit | 10-Q: FY2025 Q1 EPS: USD -0.54