Company: BEAG
Filing Date: 2025-03-28
Form Type: 10-K
Source: 0001013762-25-003594
Chunk: 152

Company: Bold Eagle Acquisition Corp.
Filing Date: 2025-03-28
Form: 10-K
Item: Item 1
Chunk 152
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 Amended and Restated Formation and Regulatory Expenses
Promissory Note.

On June 26, 2024, the Company issued the Initial
Public Offering Promissory Note to the Sponsor, pursuant to which the Company may borrow up to an aggregate principal amount of $400,000.
The Initial Public Offering Promissory Note was non-interest bearing and payable on the earlier of (i) December 31, 2024 or (ii) the completion
of the Initial Public Offering. On October 25, 2024, the Initial Public Offering Promissory Note then outstanding of $80,500 was repaid
in full.

Administrative Services and Indemnification
Agreement

On October 23, 2024, the Company entered into an Administrative Services
and Indemnification Agreement. We agreed to pay an affiliate of the Sponsor $15,000 per month for office space and administrative services
and to provide indemnification to the Sponsor from any claims arising out of or relating to the Initial Public Offering or the Company’s
operations or conduct of the Company’s business or any claim against the Sponsor alleging any expressed or implied management or
endorsement by the Sponsor of any of the Company’s activities or any express or implied association between the Sponsor and the
Company or any of its affiliates, which agreement provides that the indemnified parties cannot access the funds held in the Trust Account.
For the period from inception through December 31, 2024, the Company incurred $30,000 in administrative services expenses under the arrangement.

73

Item
14. Principal Accounting Fees and Services.

The firm of WithumSmith+Brown, PC acts as our
independent registered public accounting firm. The following is a summary of fees paid to WithumSmith+Brown, PC for services rendered.

Audit Fees. Audit fees consist of fees billed for professional services rendered
for the audit of our year-end financial statements and services that are normally provided by WithumSmith+Brown, PC in connection with
regulatory filings. The aggregate fees billed by WithumSmith+Brown, PC for audit fees, inclusive of required filings with the SEC for
the years ended December 31, 2024 and 2023 and of services rendered in connection with our Initial Public Offering, amounted to $82,680
and $29,640, respectively.

Audit-Related Fees. Audit-related fees
consist of fees billed for assurance and related services that are reasonably related to performance of the audit or review of our