Company: BEAG
Filing Date: 2025-03-28
Form Type: 10-K
Source: 0001013762-25-003594
Chunk: 1588

Company: Bold Eagle Acquisition Corp.
Filing Date: 2025-03-28
Form: 10-K
Item: Item 15
Chunk 1588
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 whether due to error or fraud, and performing procedures that respond
to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating
the overall presentation of the financial statements. Our audits provide a reasonable basis for our opinion.

/s/ WithumSmith+Brown, PC

We have served as the Company’s auditor since
2021.

New York, New York

March 27, 2025

PCAOB ID Number 100

F-2

BOLD EAGLE ACQUISITION
CORP.

Balance
SheetS

    December 31,  
    December 31, 

    2024  
    2023 
  
    ASSETS: 

    Current assets: 

    Cash 
    $183,491  
    $                      - 
  
    Prepaid expenses 
     176,487  
     - 
  
    Total current assets 
     359,978  
     - 

    Non-current assets: 

    Prepaid expenses - non-current 
     562,849  
     534,794 
  
    Investments held in Trust
    Account 
     260,033,862  
     - 
  
    Total assets 
    $260,956,689  
    $534,794 

    LIABILITIES AND SHAREHOLDERS’ DEFICIT: 

    Current liabilities: 

    Accounts payable 
    $62,055  
    $21,218 
  
    Accrued expenses 
     38,679  
     5,316 
  
    Insurance loan payable 
     213,991  
     - 
  
    Total current liabilities 
     314,725  
     26,534 

    Promissory note - related party 
     542,975  
     542,975 
  
    Deferred underwriting commissions 
     9,030,000  
     - 
  
    Total liabilities 
     9,887,700  
     569,509 

    Commitments and contingencies 

    Class A ordinary shares subject to possible redemption, $0.0001 par value; 25,800,000 and no share at $10.04 per share redemption value