Company: BEAG
Filing Date: 2025-03-28
Form Type: 10-K
Source: 0001013762-25-003594
Chunk: 1500

Company: Bold Eagle Acquisition Corp.
Filing Date: 2025-03-28
Form: 10-K
Item: Item 12
Chunk 1500
---
2025
  
    Jason Park

    /s/ Anna Marie Wagner
     
    Director
     
    March 28, 2025
  
    Anna Marie Wagner

    /s/ Simon Watson
     
    Director
     
    March 28, 2025
  
    Simon Watson

77

INDEX TO FINANCIAL
STATEMENTS

    Page
  
    Report of Independent Registered Public Accounting Firm
     
    F-2
  
    Balance Sheets as of December 31, 2024 and 2023
     
    F-3
  
    Statements of Operations For the Years Ended December 31, 2024 and 2023
     
    F-4
  
    Statements of Changes in Shareholder’s Deficit for the Years Ended December 31, 2024 and 2023
     
    F-5
  
    Statements of Cash Flows for the Years Ended December 31, 2024 and 2023
     
    F-6
  
    Notes to Financial Statements
     
    F-7

F-1

Report
of Independent Registered Public Accounting Firm

To the Shareholder and the Board of Directors
of

Bold Eagle Acquisition Corp.

Opinion on the Financial Statements

We have audited the accompanying balance sheets
of Bold Eagle Acquisition Corp. (the “Company”) as of December 31, 2024 and 2023, and the related statements of operations,
changes in shareholders’ deficit and cash flows for the years then ended, and the related notes (collectively referred to as the
“financial statements”). In our opinion, the financial statements present fairly, in all material respects, the financial
position of the Company as of December 31, 2024 and 2023, and the results of its operations and its cash flows for the years then ended,
in conformity with accounting principles generally accepted in the United States of America.

Basis for Opinion

These financial statements are the responsibility
of the Company’s management. Our responsibility is to express an opinion on the Company’s financial statements based on our audits. We
are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (“PCAOB”) and are
required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and
regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audits in accordance with the
standards of the PCAOB. Those standards