Company: BEAG
Filing Date: 2025-03-28
Form Type: 10-K
Source: 0001013762-25-003594
Chunk: 1587

Company: Bold Eagle Acquisition Corp.
Filing Date: 2025-03-28
Form: 10-K
Item: Item 15
Chunk 1587
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31, 2024 and 2023
     
    F-4
  
    Statements of Changes in Shareholder’s Deficit for the Years Ended December 31, 2024 and 2023
     
    F-5
  
    Statements of Cash Flows for the Years Ended December 31, 2024 and 2023
     
    F-6
  
    Notes to Financial Statements
     
    F-7

F-1

Report
of Independent Registered Public Accounting Firm

To the Shareholder and the Board of Directors
of

Bold Eagle Acquisition Corp.

Opinion on the Financial Statements

We have audited the accompanying balance sheets
of Bold Eagle Acquisition Corp. (the “Company”) as of December 31, 2024 and 2023, and the related statements of operations,
changes in shareholders’ deficit and cash flows for the years then ended, and the related notes (collectively referred to as the
“financial statements”). In our opinion, the financial statements present fairly, in all material respects, the financial
position of the Company as of December 31, 2024 and 2023, and the results of its operations and its cash flows for the years then ended,
in conformity with accounting principles generally accepted in the United States of America.

Basis for Opinion

These financial statements are the responsibility
of the Company’s management. Our responsibility is to express an opinion on the Company’s financial statements based on our audits. We
are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (“PCAOB”) and are
required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and
regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audits in accordance with the
standards of the PCAOB. Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the financial
statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged
to perform, audits of its internal control over financial reporting. As part of our audits, we are required to obtain an understanding
of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the entity’s
internal control over financial reporting. Accordingly, we express no such opinion.

Our audits included performing procedures to assess
the risks of material misstatement of the financial statements,