Company: BEAG
Filing Date: 2025-05-15
Form Type: 10-Q
Source: 0001213900-25-044296
Chunk: 17

Company: Bold Eagle Acquisition Corp.
Filing Date: 2025-05-15
Form: 10-Q
Item: Part I, Item 1
Chunk 17
---
31, 2025 and 2024, the Company did not
have any dilutive securities or other contracts that could, potentially, be exercised or converted into ordinary shares, and then
share in the earnings of the Company. As a result, diluted net income per share is the same as basic net income per share for the
periods presented.

    For the Three Months Ended
    March 31, 2025  
    For the Three Months Ended 
    March 31, 2024 

     Class A  
     Class A

                                            and B,
                                            non-redeemable  
     Class A  
     Class B 
  
    Basic and diluted net income per ordinary share 

    Numerator: 

    Allocation of net income 
    $2,022,330  
    $432,528  
    $-  
    $4,915 
  
    Denominator: 

    Basic and diluted weighted average shares outstanding 
     25,800,000  
     5,518,000  
     -  
     6,250,000 
  
    Basic and diluted net income per ordinary share 
    $0.08  
    $0.08  
    $-  
    $0.00 

Recently Issued
Accounting Standards

In November 2023, the FASB issued ASU 2023-07,
“Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures.” The amendments in this ASU require disclosures,
on an annual and interim basis, of significant segment expenses that are regularly provided to the chief operating officer decision maker
(“CODM”), as well as the aggregate amount of other segment items included in the reported measure of segment profit or loss.
The ASU requires that a public entity disclose the title and position of the CODM and an explanation of how the CODM uses the reported
measure(s) of segment profit or loss in assessing segment performance and deciding how to allocate resources. Public entities will be
required to provide all annual disclosures currently required by Topic 280 in interim periods, and entities with a single reportable segment
are required to provide all the disclosures required by the amendments in this ASU and existing segment disclosures in Topic 280. This
ASU is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal