<span item_type="fundamental" item_id="26104231c1bfdfca26d2b791f6d3d0ea" counter_id="ST/US/BOWNU" env="prod"></span><span item_type="announcement" item_id="549810883840774785" env="prod"></span><p>EPS: As of FY2025 Q2, the actual value is USD -0.42.</p><p></p><h3>Segment Revenue</h3><p>Bowen Acquisition Corp has not generated any operating revenues as of June 30, 2025, as its activities have been limited to organizational activities, preparation for the IPO, and identifying a target company for its initial Business Combination.<span class="superscript" item_id="0" item_type="announcement_file" value="1" url="https://www.sec.gov/Archives/edgar/data/1973056/000164117225024385/form10-q.htm"></span></p><h3>Operational Metrics</h3><ul><li><strong>Net Income (Loss):</strong> For the three months ended June 30, 2025, the company reported a net income of $750,303, compared to $816,754 for the same period in 2024. For the six months ended June 30, 2025, the company reported a net loss of - $1,289,691, compared to a net income of $1,603,116 for the same period in 2024.<span class="superscript" item_id="0" item_type="announcement_file" value="1" url="https://www.sec.gov/Archives/edgar/data/1973056/000164117225024385/form10-q.htm"></span></li><li><strong>Operating Costs:</strong> Operating costs for the three months ended June 30, 2025 were $76,828, compared to $125,096 for the same period in 2024. For the six months ended June 30, 2025, operating costs were $211,563, compared to $262,226 for the same period in 2024.<span class="superscript" item_id="0" item_type="announcement_file" value="1" url="https://www.sec.gov/Archives/edgar/data/1973056/000164117225024385/form10-q.htm"></span></li></ul><h3>Cash Flow</h3><ul><li><strong>Operating Cash Flow:</strong> Net cash used in operating activities for the six months ended June 30, 2025 was - $86,218, compared to - $154,283 for the same period in 2024.<span class="superscript" item_id="0" item_type="announcement_file" value="1" url="https://www.sec.gov/Archives/edgar/data/1973056/000164117225024385/form10-q.htm"></span></li><li><strong>Investing Cash Flow:</strong> Net cash provided by investing activities for the six months ended June 30, 2025 was $67,664,408, with no comparable activity in 2024.<span class="superscript" item_id="0" item_type="announcement_file" value="1" url="https://www.sec.gov/Archives/edgar/data/1973056/000164117225024385/form10-q.htm"></span></li><li><strong>Financing Cash Flow:</strong> Net cash used in financing activities for the six months ended June 30, 2025 was - $67,664,408, with no comparable activity in 2024.<span class="superscript" item_id="0" item_type="announcement_file" value="1" url="https://www.sec.gov/Archives/edgar/data/1973056/000164117225024385/form10-q.htm"></span></li></ul><h3>Unique Metrics</h3><ul><li><strong>Interest Income:</strong> Interest earned on investments held in the trust account for the three months ended June 30, 2025 was $88,405, compared to $941,850 for the same period in 2024. For the six months ended June 30, 2025, interest income was $185,727, compared to $1,865,342 for the same period in 2024.<span class="superscript" item_id="0" item_type="announcement_file" value="1" url="https://www.sec.gov/Archives/edgar/data/1973056/000164117225024385/form10-q.htm"></span></li></ul><h3>Future Outlook and Strategy</h3><ul><li><strong>Core Business Focus:</strong> 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 and aims to complete a business combination within the specified Combination Period.<span class="superscript" item_id="0" item_type="announcement_file" value="1" url="https://www.sec.gov/Archives/edgar/data/1973056/000164117225024385/form10-q.htm"></span></li><li><strong>Non-Core Business:</strong> The company has entered into a Prepaid Forward Purchase Agreement (FPA) to facilitate the business combination, which involves purchasing shares from public shareholders who elect to redeem their shares. The company recorded a loss on issuance of FPA liability and changes in fair value of FPA liability, which are reported in the financial statements.<span class="superscript" item_id="0" item_type="announcement_file" value="1" url="https://www.sec.gov/Archives/edgar/data/1973056/000164117225024385/form10-q.htm"></span></li></ul>

Bowen Acquisition - Unit | 10-Q: FY2025 Q2 EPS: USD -0.42