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

Company: Bold Eagle Acquisition Corp.
Filing Date: 2025-11-13
Form: 10-Q
Item: Part I, Item 1
Chunk 13
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 paying for travel expenditures,
selecting the target business to merge with or acquire, and structuring, negotiating and consummating the Business Combination. On April
8, 2025 and August 21, 2025, the Company withdrew $500,000 and $500,000, respectively, of interest earned on funds held in the Trust Account
for working capital requirements. As of September 30, 2025, the Company had $0 in remaining interest earned on funds held in the Trust
Account available to be withdrawn for working capital requirements in its first year following the Initial Public Offering. Beginning on October 25, 2025, the commencement of the second year following the Initial Public Offering, the Company may withdraw up
to an additional $1,000,000 in interest earned on the funds held in the Trust Account for working capital requirements.

The Company is a special purpose acquisition company and must complete its initial Business Combination by October 25, 2026. Although
the Company plans to complete its initial Business Combination before such date, there can be no assurance that the Company will be able
to do so by such date. In connection with the Company’s assessment of going concern considerations in accordance with Financial
Accounting Standards Board (“FASB”) Accounting Standards Update (“ASU”) 2014-15, “Disclosures of Uncertainties
about an Entity’s Ability to Continue as a Going Concern,” management has determined that because such mandatory liquidation
date is less than 12 months away, there is substantial doubt that the Company will operate as a going concern.

No adjustments have been
made to the carrying amounts of assets or liabilities should the Company be required to liquidate after October 25, 2026. Management plans
to consummate a Business Combination prior to October 25, 2026; however, there can be no assurance that one will be completed.

7

Note 2 - Summary of Significant Accounting
Policies

Basis of Presentation

The accompanying unaudited condensed financial
statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”)
for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X. Certain information
or footnote disclosures normally included in condensed financial statements prepared in accordance with GAAP have been condensed or omitted,
pursuant to the rules and regulations of the SEC for interim financial reporting.

Accordingly, they do not include all the information
and