Company: BEAG
Filing Date: 2025-03-28
Form Type: 10-K
Source: 0001013762-25-003594
Chunk: 270

Company: Bold Eagle Acquisition Corp.
Filing Date: 2025-03-28
Form: 10-K
Item: Item 1A
Chunk 270
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 generating total gross proceeds of $250,000,000.
UBS Securities LLC and Jefferies LLC acted as book-running managers. The securities sold in the offering were registered under the Securities
Act on a registration statement on Form S-1 (No. 333-282268). The SEC declared the registration statement effective on October 23, 2024.

Simultaneously with the consummation of the Initial
Public Offering, we consummated the private placement of 350,000 Private Placement Shares to the Sponsor at a purchase price of $10.00
per Private Placement Share, generating gross proceeds of $3,500,000. Such securities were issued pursuant to the exemption from registration
contained in Section 4(a)(2) of the Securities Act.

On December 9, 2024, in connection with the partial
exercise of the Over-Allotment Option, the Company closed the issuance and sale of 800,000 Over-Allotment Option Units. The Over-Allotment
Option Units were sold at a price of $10.00 per Unit, generating gross proceeds to the Company of $8,000,000. Simultaneously with the
closing of the sale of the Over-Allotment Option Units, the Company completed the private sale of an additional 8,000 Private Placement
Shares to the Sponsor at a price of $10.00 per share, generating gross proceeds to the Company of $80,000.

Of the gross proceeds received from the Initial
Public Offering, including the Over-Allotment Option Units and the private placements of Private Placement Shares, $258,000,000 was placed
in the Trust Account.

Transaction costs of the Initial Public Offering amounted to $12,283,324,
consisting of $2,580,000 of net upfront underwriting discounts ($3,870,000 of upfront underwriting discounts less $1,290,000 reimbursement
from the underwriters), $9,030,000 of deferred underwriting fees and $673,324 of other offering costs. 

Item 6. [Reserved]

53

Item 7. Management’s Discussion
and Analysis of Financial Condition and Results of Operations

The following discussion and analysis of the
Company’s financial condition and results of operations should be read in conjunction with the financial statements and the notes
thereto contained elsewhere in this Form 10-K. Certain information contained in the discussion and analysis set forth below includes forward-looking
statements that involve