Bowen Acquisition p(BOWN) - 2023 Q2 - Quarterly Report

The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company had a cash balance of $2,520 as of June 30, 2023. Deferred offering costs consist of legal, accounting, and other costs (including underwriting discounts and commissions) incurred through the balance sheet date that are directly related to the IPO and that will be charged to shareholders' equity upon the completion of the IPO. As of June 30, 2023, the Company ...