Company: BEAG
Filing Date: 2025-11-13
Form Type: 10-Q
Source: 0001213900-25-110067
Chunk: 6

Company: Bold Eagle Acquisition Corp.
Filing Date: 2025-11-13
Form: 10-Q
Item: Part I, Item 1
Chunk 6
---
491  
     - 
  
    Cash at end of the period 
    $405,611  
    $- 

    Supplemental disclosure of noncash investing and financing activities: 

    Deferred offering costs included in accounts payable 
    $-  
    $25,000 
  
    Deferred offering costs included in accrued expenses 
    $-  
    $342,420 
  
    Deferred offering costs paid through promissory note – related party (IPO) 
    $-  
    $5,500 
  
    Deferred offering costs paid through prepaid expenses 
    $-  
    $87,682 

The accompanying notes are an integral part
of these financial statements.

4

BOLD EAGLE ACQUISITION CORP.
NOTES TO FINANCIAL STATEMENTS
September 30, 2025
(UNAUDITED)

Note 1 - Organization and Plan of Business
Operations

Bold Eagle Acquisition Corp. (formerly Spinning
Eagle Acquisition Corp.) (the “Company”) is a blank check company incorporated as a Cayman Islands exempted company on February
22, 2021. The Company was formed for the purpose of effecting a merger, share exchange, asset acquisition, share purchase, reorganization
or similar business combination with one or more businesses (“Business Combination”).

Although the Company is not limited to a particular
industry or geographic region for purposes of completing a Business Combination, the Company intends to capitalize on the ability of its
management team to identify and combine with a business or businesses that can benefit from its management team’s established global
relationships and operating experience. The Company is an early stage and emerging growth company and, as such, the Company is subject
to all of the risks associated with early stage and emerging growth companies.

As of September 30, 2025, the Company had not
commenced any operations. All activity for the period from February 22, 2021 (inception) through September 30, 2025 relates to the Company’s
formation, the initial public offering (“Initial Public Offering”) and the Company’s search for a Business Combination,
which is described below. The Company will not generate any operating revenues until after the completion of a Business Combination, at
the earliest. The Company will generate non-operating income in the form of interest income from the proceeds derived from the Initial
Public Offering. The Company has selected December 31 as its fiscal year end.

The