Company: BEAG
Filing Date: 2025-11-13
Form Type: 10-Q
Source: 0001213900-25-110067
Chunk: 15

Company: Bold Eagle Acquisition Corp.
Filing Date: 2025-11-13
Form: 10-Q
Item: Part I, Item 1
Chunk 15
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 statements with another public company which is neither an emerging growth company nor an emerging growth
company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting
standards used.

Use of Estimates

The preparation of financial statements in conformity
with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure
of contingent assets and liabilities at the date of the financial statements.

Making estimates requires management to exercise
significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances
that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near
term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates.

Cash and Cash Equivalents

The Company considers all short-term investments
with an original maturity of three months or less when purchased to be cash equivalents. The Company had $405,611 and $183,491 in cash
as of September 30, 2025 and December 31, 2024, respectively. The Company did not have any cash equivalents as of September 30, 2025 or
December 31, 2024, other than as described below with respect to Investments Held in the Trust Account.

Investments Held in Trust Account

The Company’s portfolio of investments is
comprised of cash and U.S. government securities, within the meaning set forth in Section 2(a)(16) of the Investment Company Act, with
a maturity of 185 days or less, or investments in money market funds that invest in U.S. government securities and generally have a readily
determinable fair value, or a combination thereof. When the Company’s investments held in the Trust Account are comprised of U.S.
government securities, the investments are classified as trading securities which are presented at fair value. Gains and losses resulting
from the change in fair value of these securities are included in income from investments held in the Trust Account in the accompanying
statements of operations. The estimated fair values of investments held in the Trust Account are determined using available market information.

As of September 30, 2025 and December 31, 2024,
the Company held $267,257,648 and $260,033,862, respectively, in the Trust Account, all of which was held in a money market fund.

8

Concentration of Credit Risk

Financial