Company: BEAG
Filing Date: 2025-03-28
Form Type: 10-K
Source: 0001013762-25-003594
Chunk: 1352

Company: Bold Eagle Acquisition Corp.
Filing Date: 2025-03-28
Form: 10-K
Item: Item 9C
Chunk 1352
---
 B, 
non-
redeemable  
    Class A  
    Class B   
  
    Basic and diluted net income per ordinary share 

    Numerator: 

    Allocation of net income 
    $982,165  
    $1,061,763  
    $        -  
    $428,320 
  
    Denominator: 

    Basic and diluted weighted average shares outstanding 
     4,695,082  
     5,075,585  
     -  
     5,000,000 
  
    Basic and diluted net income per ordinary share 
    $0.21  
    $0.21  
    $-  
    $0.09 

Recently Issued Accounting Standards

In November 2023, the
FASB issued ASU 2023-07, Segment Reporting (Topic 280): “Improvements to Reportable Segment Disclosures.” The amendments in
this ASU require disclosures, on an annual and interim basis, of significant segment expenses that are regularly provided to the chief
operating officer decision maker (“CODM”), as well as the aggregate amount of other segment items included in the reported
measure of segment profit or loss. The ASU requires that a public entity disclose the title and position of the CODM and an explanation
of how the CODM uses the reported measure(s) of segment profit or loss in assessing segment performance and deciding how to allocate resources.
Public entities will be required to provide all annual disclosures currently required by Topic 280 in interim periods, and entities with
a single reportable segment are required to provide all the disclosures required by the amendments in this ASU and existing segment disclosures
in Topic 280. This ASU is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning
after December 15, 2024, with early adoption permitted. The Company adopted ASU 2023-07 as required for the year ended December 31, 2024.
The adoption requires the Company to provide additional disclosures, but otherwise it does not materially impact the financial statements
(see Note 10).

F-12

Note
3—Initial Public Offering

Pursuant to the Initial Public Offering, the Company
sold 25,800,000 Units (comprised of 25,000,0000 Units sold in connection with the Initial Public Offering and 800,