Company: BEAG
Filing Date: 2025-08-14
Form Type: 10-Q
Source: 0001213900-25-076723
Chunk: 76

Company: Bold Eagle Acquisition Corp.
Filing Date: 2025-08-14
Form: 10-Q
Item: Part I, Item 3
Chunk 76
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 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

22

Part
II. - OTHER INFORMATION

Item
1. Legal Proceedings

We are not currently subject to any material legal
proceedings, nor, to our knowledge, is any material legal proceeding threatened against us or any of our officers or directors in their
corporate capacity.

Item
1A. Risk Factors

Factors that could cause our actual results to
differ materially from those in this Quarterly Report are any of the risks described in our Annual Report on Form 10-K filed with the
SEC on March 28, 2025 and our Quarterly Report on Form 10-Q filed with the SEC on May 15, 2025. Any of these factors could result in a
significant or material adverse effect on our results of operations or financial condition. Additional risk factors not presently known
to us or that we currently deem immaterial may also impair our business or results of operations.

As of the date of this Quarterly Report, there
have been no material changes to the risk factors disclosed in the Annual Report on Form 10-K filed with the SEC on March 28, 2025 and
our Quarterly Report on Form 10-Q filed with the SEC on May 15, 2025. However, we may disclose changes to such factors or disclose additional
factors from time to time in our future filings with the SEC.

Item
2. Unregistered Sales of Equity Securities and Use of Proceeds

None.

Item
3. Defaults Upon Senior Securities

None.

Item
4. Mine Safety Disclosures

Not applicable.

Item
5. Other Information

None.

23

Item
6. Exhibits

The following exhibits are filed as part of, or
incorporated by reference into, this Quarterly Report on Form 10-Q

    No.
     
    Description of Exhibit
  
    31.1*
     
    Certification of Principal Executive Officer Pursuant to Securities Exchange Act Rules 13a-14(a) and 15(d)-14(a), as adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
  
    31.2*
     
    Certification of Principal Financial Officer Pursuant to Securities Exchange Act Rules 13a-14(a) and 15(d)-14(a), as adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
  
    32.