Company: BEAG
Filing Date: 2025-03-28
Form Type: 10-K
Source: 0001013762-25-003594
Chunk: 80

Company: Bold Eagle Acquisition Corp.
Filing Date: 2025-03-28
Form: 10-K
Item: Item 1
Chunk 80
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 be a large accelerated filer or an accelerated
filer, and no longer qualify as an emerging growth company, will we be required to comply with the independent registered public accounting
firm attestation requirement on our internal control over financial reporting. Further, for as long as we remain an emerging growth company,
we will not be required to comply with the independent registered public accounting firm attestation requirement on our internal control
over financial reporting. The fact that we are a blank check company makes compliance with the requirements of the Sarbanes-Oxley Act
particularly burdensome on us as compared to other public companies because a target business with which we seek to complete our initial
business combination may not be in compliance with the provisions of the Sarbanes-Oxley Act regarding adequacy of its internal controls.
The development of the internal control of any such entity to achieve compliance with the Sarbanes-Oxley Act may increase the time and
costs necessary to complete any such business combination.

Our
search for a business combination, and any target business with which we ultimately consummate a business combination, may be materially
adversely affected by events that are outside of our control, such as increased geopolitical unrest, pandemic outbreaks (such as COVID-19)
and volatility in the debt and equity markets. 

On
February 24, 2022, Russian military forces launched a military action in Ukraine, and sustained conflict and disruption in the region
is ongoing. In addition, on October 7, 2023, Hamas launched a terrorist attack in Israel that has resulted in a significant action by
the Israeli military in Gaza. This has been accompanied by additional terrorist activities that have, among other things, disrupted shipping
in the Red Sea. Although the length, impact and outcome of these ongoing military conflicts is highly unpredictable, these conflicts
could lead to significant market and other disruptions, including significant volatility in the commodity prices and supple of energy
resources, instability in financial markets, supply chain interruptions, political and social instability, changes in consumer or purchaser
preferences as well as increase in cyberattacks and espionage.

The
situation is rapidly evolving as a result of these conflicts. The United States, the European Union, the United Kingdom and other countries
may implement additional sanctions, export controls or other measures against Russia, Belarus and other countries, regions, officials,
individuals or industries in the respective territories. Additionally, the evolving conflicts may expand to other countries and markets.
Such sanctions and other measures, as well as the potential for expanded