Company: BEAG
Filing Date: 2025-11-13
Form Type: 10-Q
Source: 0001213900-25-110067
Chunk: 30

Company: Bold Eagle Acquisition Corp.
Filing Date: 2025-11-13
Form: 10-Q
Item: Part I, Item 1
Chunk 30
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     2024 
  
    Trust Account 
    $267,257,648  
    $260,033,862 
  
    Cash 
    $405,611  
    $183,491 

    For the   
    For the  

    Three Months Ended  
    Three Months Ended 

    September 30,
 2025  
    September 30,
 2024 
  
    General and administrative expenses 
    $251,405  
    $49,328 
  
    Interest earned on the Trust Account 
    $2,766,199  
    $- 

    For the  
    For the  

    Nine Months Ended  
    Nine Months Ended 

    September 30, 2025  
    September 30, 2024 
  
    General and administrative expenses 
    $705,542  
    $77,359 
  
    Interest earned on the Trust Account 
    $8,223,786  
    $- 

The CODM reviews interest earned on the Trust
Account to measure and monitor shareholder value and determine the most effective strategy of investment with the Trust Account funds
while maintaining compliance with the Trust Agreement.

General and administrative expenses are reviewed
and monitored by the CODM to manage and forecast cash to ensure enough capital is available to complete a Business Combination or similar
transaction within the Business Combination period. The CODM also reviews general and administrative costs to manage, maintain and enforce
all contractual agreements to ensure costs are aligned with all agreements and budget. General and administrative costs, as reported on
the statements of operations, are the significant segment expenses provided to the CODM on a regular basis.

All other segment items included in net income
are reported on the statements of operations and described within their respective disclosures.

Note 10 - Subsequent Events

The Company evaluated subsequent events and transactions
that occurred after the balance sheet date up to the date that the financial statements were issued. Based upon this review, the Company
did not identify any subsequent events that have occurred that would require adjustments to the disclosures in the financial statements.

16

Item
2. Management’s Discussion and Analysis of Financial Condition and Results of Operations

References in this report (the “Quarterly
Report”) to “we,” “us” or the “Company” refer to Bold Eagle Acquisition Corp. References to
our “management” or our “management team” refer to our officers and directors, and references to the “