Company: BEAG
Filing Date: 2025-03-28
Form Type: 10-K
Source: 0001013762-25-003594
Chunk: 1704

Company: Bold Eagle Acquisition Corp.
Filing Date: 2025-03-28
Form: 10-K
Item: Item 8
Chunk 1704
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 audits to obtain reasonable assurance about whether the financial
statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged
to perform, audits of its internal control over financial reporting. As part of our audits, we are required to obtain an understanding
of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the entity’s
internal control over financial reporting. Accordingly, we express no such opinion.

Our audits included performing procedures to assess
the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond
to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating
the overall presentation of the financial statements. Our audits provide a reasonable basis for our opinion.

/s/ WithumSmith+Brown, PC

We have served as the Company’s auditor since
2021.

New York, New York

March 27, 2025

PCAOB ID Number 100

F-2

BOLD EAGLE ACQUISITION
CORP.

Balance
SheetS

    December 31,  
    December 31, 

    2024  
    2023 
  
    ASSETS: 

    Current assets: 

    Cash 
    $183,491  
    $                      - 
  
    Prepaid expenses 
     176,487  
     - 
  
    Total current assets 
     359,978  
     - 

    Non-current assets: 

    Prepaid expenses - non-current 
     562,849  
     534,794 
  
    Investments held in Trust
    Account 
     260,033,862  
     - 
  
    Total assets 
    $260,956,689  
    $534,794 

    LIABILITIES AND SHAREHOLDERS’ DEFICIT: 

    Current liabilities: 

    Accounts payable 
    $62,055  
    $21,218 
  
    Accrued expenses 
     38,679  
     5,316 
  
    Insurance loan payable 
     213,991  
     - 
  
    Total current liabilities