Company: BEAG
Filing Date: 2025-03-28
Form Type: 10-K
Source: 0001013762-25-003594
Chunk: 198

Company: Bold Eagle Acquisition Corp.
Filing Date: 2025-03-28
Form: 10-K
Item: Item 1A
Chunk 198
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 structure thereafter may not be tax-efficient to our shareholders. As a result of our business combination,
our tax obligations may be more complex, burdensome and uncertain.

●Because
we are incorporated under the laws of the Cayman Islands, you may face difficulties in protecting your interests, and your ability to
protect your rights through the U.S. Federal courts may be limited.

●In
recent years, the number of special purpose acquisition companies that have been formed has increased substantially, potentially resulting
in more competition for attractive targets. This could increase the cost of our initial business combination and could even result in
our inability to find a target or to consummate an initial business combination.

Risks
Relating to Our Search for, and Consummation of or Inability to Consummate, A Business Combination

Our
public shareholders may not be afforded an opportunity to vote on our proposed initial business combination, and even if we hold a vote,
holders of our Founder Shares will participate in such vote, which means we may complete our initial business combination even though
a majority of our public shareholders do not support such a combination.

We
may choose not to hold a shareholder vote to approve our initial business combination unless the business combination would require shareholder
approval under applicable law or stock exchange listing requirements. Except as required by applicable law or stock exchange requirements,
the decision as to whether we will seek shareholder approval of a proposed business combination or will allow shareholders to sell their
shares to us in a tender offer will be made by us, solely in our discretion, and will be based on a variety of factors, such as the timing
of the transaction and whether the terms of the transaction would otherwise require us to seek shareholder approval. Even if we seek
shareholder approval, the holders of our Founder Shares will participate in the vote on such approval. Accordingly, we may complete our
initial business combination even if holders of a majority of our ordinary shares do not approve of the business combination we complete.

19

If
we seek shareholder approval of our initial business combination, our initial shareholders and management team have agreed to vote in
favor of such initial business combination, regardless of how our public shareholders vote.

Our initial shareholders own 17.62% of our issued and outstanding ordinary
shares as of the date of this Form 10-K . Our initial shareholders and management team also may from time to time purchase Class A
ordinary shares prior to our initial business combination. Our amended and restated memorandum and articles of association provide that,
if we seek shareholder