Company: BEAG
Filing Date: 2025-08-14
Form Type: 10-Q
Source: 0001213900-25-076723
Chunk: 29

Company: Bold Eagle Acquisition Corp.
Filing Date: 2025-08-14
Form: 10-Q
Item: Part I, Item 1
Chunk 29
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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:

    ​ 
    ​June 30,  
    ​December 31, 
  
    ​ 
    2025  
    2024 
  
    Trust Account 
    $​ 264,991,449  
    $260,033,862 
  
    Cash 
    $131,948  
    $183,491 

    For the Three  
    For the Three 

    Months Ended  
    Months Ended 
  
    ​ 
    June
30, 
2025  
    June
30, 
2024 
  
    General and administrative expenses 
    $186,011  
    $​27,630  
  
    Interest earned on the Trust Account 
    $2,734,603  
    $- 

    For the Six  
    For the Six 

    Months Ended  
    Months Ended 
  
    ​ 
    June 30,
 2025  
    June
30,
 2024 
  
    General and administrative expenses 
    $454,138  
    $​28,031  
  
    Interest earned on the Trust Account 
    $5,457,587  
    $- 

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 described within their respective disclosures.

Note 10 - Subsequent Events

The Company evaluated subsequent events and transactions