Company: BEAG
Filing Date: 2025-03-28
Form Type: 10-K
Source: 0001013762-25-003594
Chunk: 1574

Company: Bold Eagle Acquisition Corp.
Filing Date: 2025-03-28
Form: 10-K
Item: Item 14
Chunk 1574
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 standards for companies to report, in their financial statements, information about operating segments, products,
services, geographic areas, and major customers. Operating segments are defined as components of an enterprise that engage in business
activities from which it may recognize revenues and incur expenses, and for which separate financial information is available that is
regularly evaluated by the Company’s chief operating decision maker, or group, in deciding how to allocate resources and assess
performance.

The Company’s CODM
has been identified as the Chief Financial Officer, who reviews the assets, operating results, and financial metrics for the Company as
a whole to make decisions about allocating resources and assessing financial performance. Accordingly, management has determined that
there is only one reportable segment.

The CODM assesses performance
for the single segment and decides how to allocate resources based on net income that also is reported on the statements of operations
as net income. The measure of segment assets is reported on the balance sheets as total assets. When evaluating the Company’s performance
and making key decisions regarding resource allocation, the CODM reviews several key metrics included in net income and total assets,
which include the following:

     December 31,  2024   December 31,  2023   Trust Account  $260,033,862   $              -   Cash  $183,491   $-  

    For the
 Year Ended December 31,  2024  
    For the
 Year Ended December 31, 2023 
  
    General and administrative expenses 
    $253,368  
    $1,075 
  
    Interest earned on the Trust Account 
    $2,033,862  
    $- 

The CODM reviews interest
earned on the Trust Account to measure and monitor shareholder value and determine the most effective strategy of investment with the
Trust Account funds while maintaining compliance with the Trust Agreement.

General and administrative
expenses are reviewed and monitored by the CODM to manage and forecast cash to ensure enough capital is available to complete a business
combination or similar transaction within the business combination period. The CODM also reviews general and administrative costs to manage,
maintain and enforce all contractual agreements to ensure costs are aligned with all agreements and budget. General and administrative
costs, as reported on the statements of operations, are the significant segment expenses provided to the CODM on a regular basis.

All other segment items
included in net income are reported on the statements of operations and