Company: BEAG
Filing Date: 2025-08-14
Form Type: 10-Q
Source: 0001213900-25-076723
Chunk: 12

Company: Bold Eagle Acquisition Corp.
Filing Date: 2025-08-14
Form: 10-Q
Item: Part I, Item 1
Chunk 12
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 one
year from this filing. Over this time period, the Company will be using the funds held outside of the Trust Account for paying
existing accounts payable, paying stock exchange listing fees, paying amounts due under the Administrative Services and
Indemnification Agreement (as defined in Note 5), paying director and officer liability insurance premiums, paying legal and other
service providers, identifying and evaluating prospective Business Combination candidates, performing due diligence on prospective
target businesses, paying for travel expenditures, selecting the target business to merge with or acquire, and structuring,
negotiating and consummating the Business Combination. On April 8, 2025, the Company withdrew $500,000 of interest earned on funds held in the Trust Account for working capital
requirements. As of June 30, 2025, the Company had $500,000 in remaining interest earned on funds held in the Trust Account
available to be withdrawn for working capital requirements in its first year following the Initial Public Offering.

7

Note 2 - Summary of Significant Accounting
Policies

Basis of Presentation

The accompanying unaudited condensed financial
statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”)
for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X. Certain information
or footnote disclosures normally included in condensed financial statements prepared in accordance with GAAP have been condensed or omitted,
pursuant to the rules and regulations of the SEC for interim financial reporting.

Accordingly, they do not include all the
information and footnotes necessary for a complete presentation of financial position, results of operations, or cash flows. In the
opinion of management, the accompanying unaudited condensed financial statements include all adjustments, consisting of a normal
recurring nature, which are necessary for a fair presentation of the financial position, operating results and cash flows for the
periods presented. The accompanying unaudited condensed financial statements should be read in conjunction with the Company’s
Annual Report on Form 10-K as filed with the SEC on March 28, 2025. The interim results for the three and six months ended June 30,
2025 are not necessarily indicative of the results to be expected for the year ending December 31, 2025 or for any future
periods.

Emerging Growth Company

The Company is an “emerging growth company,”
as defined in Section 2(a) of the Securities Act,