Company: BEAG
Filing Date: 2025-08-14
Form Type: 10-Q
Source: 0001213900-25-076723
Chunk: 41

Company: Bold Eagle Acquisition Corp.
Filing Date: 2025-08-14
Form: 10-Q
Item: Part I, Item 1
Chunk 41
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 evaluation
of disclosure controls and procedures can provide absolute assurance that we have detected all our control deficiencies and instances
of fraud, if any. The design of disclosure controls and procedures also is based partly on certain assumptions about the likelihood of
future events, and there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions.

Management’s Report on Internal Controls
Over Financial Reporting

This Quarterly Report does not include a report
of management’s assessment regarding internal control over financial reporting or an attestation report of our independent registered
public accounting firm due to a transition period established by rules of the SEC for newly public companies.

Changes in Internal Control over Financial
Reporting

There were no changes in our internal control
over financial reporting (as such term is defined in Rules 13a-15(f) and 15d-15(f) of the Exchange Act) during the most recent fiscal
quarter that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

22

Part
II. - OTHER INFORMATION

Item
1. Legal Proceedings

We are not currently subject to any material legal
proceedings, nor, to our knowledge, is any material legal proceeding threatened against us or any of our officers or directors in their
corporate capacity.

Item
1A. Risk Factors

Factors that could cause our actual results to
differ materially from those in this Quarterly Report are any of the risks described in our Annual Report on Form 10-K filed with the
SEC on March 28, 2025 and our Quarterly Report on Form 10-Q filed with the SEC on May 15, 2025. Any of these factors could result in a
significant or material adverse effect on our results of operations or financial condition. Additional risk factors not presently known
to us or that we currently deem immaterial may also impair our business or results of operations.

As of the date of this Quarterly Report, there
have been no material changes to the risk factors disclosed in the Annual Report on Form 10-K filed with the SEC on March 28, 2025 and
our Quarterly Report on Form 10-Q filed with the SEC on May 15, 2025. However, we may disclose changes to such factors or disclose additional
factors from time to time in our future filings with the SEC.

Item
2. Unregistered Sales of Equity Securities and Use of Proceeds

None.

Item
3. Defaults Upon Senior Securities

None.