Company: BEAG
Filing Date: 2025-03-28
Form Type: 10-K
Source: 0001013762-25-003594
Chunk: 262

Company: Bold Eagle Acquisition Corp.
Filing Date: 2025-03-28
Form: 10-K
Item: Item 1A
Chunk 262
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, we will never generate any operating revenues.

Past
performance by our management team or their respective affiliates may not be indicative of future performance of an investment in us.

Information
regarding performance by, or businesses associated with, our management team or businesses associated with them is presented for informational
purposes only. Past performance by our management team is not a guarantee either (i) of success with respect to any business combination
we may consummate or (ii) that we will be able to locate a suitable candidate for our initial business combination. You should not
rely on the historical record of the performance of our management team’s or businesses associated with them as indicative of our
future performance of an investment in us or the returns we will, or is likely to, generate going forward.

Cyber
incidents or attacks directed at us could result in information theft, data corruption, operational disruption and/or financial loss.

We
depend on digital technologies, including information systems, infrastructure and cloud applications and services, including those of
third parties with which we may deal. Sophisticated and deliberate attacks on, or security breaches in, our systems or infrastructure,
or the systems or infrastructure of third parties or the cloud, could lead to corruption or misappropriation of our assets, proprietary
information and sensitive or confidential data. As an early stage company without significant investments in data security protection,
we may not be sufficiently protected against such occurrences. We may not have sufficient resources to adequately protect against, or
to investigate and remediate any vulnerability to, cyber incidents. It is possible that any of these occurrences, or a combination of
them, could have adverse consequences on our business and lead to financial loss.

49

We
may be a passive foreign investment company, or “PFIC,” which could result in adverse United States federal income tax
consequences to U.S. investors.

If
we are a PFIC for any taxable year (or portion thereof) that is included in the holding period of a U.S. Holder (as defined in the
section of the Initial Public Offering registration statement captioned “Taxation — United States Federal
Income Tax Considerations — U.S. Holders”) of our Class A ordinary shares or Eagle Share Rights, the
U.S. Holder may be subject to adverse U.S. federal income tax consequences and may be subject to additional reporting requirements.
As described further in the section of the Initial Public Offering registration statement captioned