BOWN · As filed with the SEC

Bowen Acquisition cash flow statement, by quarter

The statement as Bowen Acquisition presents it in its 10-Q and 10-K: its own lines, labels and order. Tables over time lines up standardized figures across every filing.

Consolidated Statements of Cash Flows (Unaudited) · USD

USD	Q2 2026^† 3 months ended Jun 30, 2026	Q1 2026 3 months ended Mar 31, 2026	Q4 2025^† 3 months ended Dec 31, 2025	Q3 2025^† 3 months ended Sep 30, 2025
Cash flows from operating activities:
Allocation of net income (loss)	1,090,307^†	(20,822)	125,969^†	(393,973)^†
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Income earned on investment held in Trust Account	(59,806)^†	(67,475)	(78,257)^†	(85,725)^†
Interest Expense	—	—	—	0^†
Loss on issuance of FPA liability	—	—	0^†	0^†
Change in fair value of FPA liability	12,953^†	22,693	(74,923)^†	367,148^†
Interest Expense	—	—	0^†	0^†
Changes in current assets and liabilities:
Change in Accrued Liabilities	(28,164)^†	(86,605)	(5,650)^†	76,187^†
Accrued expenses - related party	35,398^†	35,368	30,117^†	32,203^†
Other receivable	40,670^†	38,617	—	—
Payable to target company	3,248^†	69,909	—	—
Prepaid Expenses	(1,158)^†	3,031	(2,707)^†	4,335^†
Net cash used in operating activities	(2,903)^†	(5,284)	(5,451)^†	175^†
Cash flows from investing activities:
Cash withdrawn from trust account in connection with redemption	—	—	619,717^†	186,054^†
Net cash provided by investing activities	—	—	619,717^†	186,054^†
Cash flows from financing activities:
Payment of public shareholders’ redemption	—	—	—	(186,054)^†
Net cash used in financing activities	—	—	(619,717)^†	(186,054)^†
Net change in cash	(2,903)^†	(5,284)	(5,451)^†	175^†
Cash at beginning of period	6,996	12,280	17,731	17,556
Cash at the end of period	4,093	6,996	12,280	17,731
Supplemental disclosure of noncash financing activities
Subsequent measurement of ordinary shares subject to possible redemption (income earned on trust account)	59,806^†	67,475	78,257^†	85,725^†

† Derived: worked out from the filings, not stated in them. A fourth quarter is the 10-K year less the nine months in the third-quarter 10-Q; a quarter of cash flows is year to date less the prior year to date.

As filed on EDGAR · Not affiliated with the U.S. SEC · Not investment advice. Each column links to its filing.