Company: BEAG
Filing Date: 2025-08-14
Form Type: 10-Q
Source: 0001213900-25-076723
Chunk: 5

Company: Bold Eagle Acquisition Corp.
Filing Date: 2025-08-14
Form: 10-Q
Item: Part I, Item 1
Chunk 5
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 operating assets and liabilities: 

    Prepaid expenses 
     42,522  
     - 
  
    Accounts payable 
     510  
     - 
  
    Accrued expenses 
     642  
     28,031 
  
    Net cash used in operating activities 
     (410,465) 
     - 

    Cash Flows from Investing Activities: 

    Cash withdrawn from Trust Account for working capital 
     500,000  
     - 
  
    Net cash provided by investing activities 
     500,000  
     - 

    Cash Flows from Financing Activities: 

    Payment of insurance loan payable 
     (141,079) 
     - 
  
    Net cash used in financing activities 
     (141,079) 
     - 

    Net change in cash 
     (51,543) 
     - 
  
    Cash at beginning of the period 
     183,491  
     - 
  
    Cash at end of the period 
    $131,948  
    $- 

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

4

BOLD EAGLE ACQUISITION CORP.
NOTES TO FINANCIAL STATEMENTS
JUNE 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 June 30, 2025, the Company had not commenced
any operations. All activity for the period from February 22, 2021 (inception