Company: BEAG
Filing Date: 2025-03-28
Form Type: 10-K
Source: 0001013762-25-003594
Chunk: 164

Company: Bold Eagle Acquisition Corp.
Filing Date: 2025-03-28
Form: 10-K
Item: Item 1
Chunk 164
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,035)
  
    Net income 
     -  
     -  
     -  
     -  
     -  
     428,320  
     428,320 
  
    Balance, December 31, 2023(1) 
     -  
    $-  
     7,187,500  
    $719  
    $24,281  
    $(59,715) 
    $(34,715)

(1)Shares
and the associated amount have been retroactively adjusted to reflect the surrender of 50,312,500 Class B ordinary shares
in a share recapitalization on June 25, 2024 (see Note 5).

The accompanying notes are an integral part of these financial statements.

F-5

BOLD EAGLE ACQUISITION
CORP.

StatementS
of Cash Flows

    For the Years Ended 

    December 31,  
    December 31, 

    2024  
    2023 
  
    Cash Flows from Operating Activities: 

    Net income 
    $2,043,928  
    $428,320 
  
    Adjustments to reconcile net income to net cash used in operating activities: 

    Interest income on investments held in Trust Account 
     (2,033,862) 
     - 
  
    Cancellation of indebtedness 
     (26,534) 
     (429,395)
  
    Change in fair value of Over-Allotment Option Liability 
     (236,900) 
     - 
  
    Changes in operating assets and liabilities: 

    Prepaid expenses and other current assets 
     (78,233) 
     - 
  
    Accounts payable 
     62,055  
     1,075 
  
    Net cash used in operating activities 
     (269,546) 
     - 

    Cash Flows from Investing Activities: 

    Investment of cash in Trust Account 
     (258,000,000) 
     - 
  
    Net cash used in investing activities 
     (258,000,000) 
     - 

    Cash Flows from Financing Activities: 

    Proceeds from sale of Units, net of underwriting discounts paid 
     255,420,000