Company: BEAG
Filing Date: 2025-11-13
Form Type: 10-Q
Source: 0001213900-25-110067
Chunk: 19

Company: Bold Eagle Acquisition Corp.
Filing Date: 2025-11-13
Form: 10-Q
Item: Part I, Item 1
Chunk 19
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.” The Company has two classes of shares, (i) Class A Ordinary Shares
and (ii) non-redeemable Class A Ordinary Shares and Class B ordinary shares, par value of 0.0001 per share (the “Class B Ordinary
Shares”, and together with the Class A Ordinary Shares, the “Ordinary Shares”). Income and losses are shared pro rata
between the two classes of shares. The Company complies with the accounting and disclosure requirements of ASC Topic 260, “Earnings
Per Share”. Net income per share is computed by dividing net income by the weighted average number of ordinary shares outstanding
for the period. Accretion associated with redeemable Class A ordinary shares is excluded from earnings per share as the redemption value
approximates fair value.

The calculation of diluted income per share does
not consider the effect of the Eagle Share Rights issued in connection with the (i) Initial Public Offering, and (ii) the Private Placement
since the exercise of the Eagle Share Right is contingent upon the occurrence of future events. Each holder of an Eagle Share Right will
receive one twentieth (1/20) of one Class A ordinary share upon consummation of a Business Combination. The Company will not issue fractional
shares in connection with an exchange of Eagle Share Rights.

10

As of September 30, 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  
    For the Three Months Ended 

    September 30, 2025  
    September 30, 2024 

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

    Numerator: 

    Allocation of net income (loss), as adjusted 
    $2,071,706  
    $443,088  
    $            -  
    $(49,328)
  
    Denominator: 

    Basic and diluted weighted average shares outstanding 
     25,800,000  
     5,518,000  
     -