Company: BEAG
Filing Date: 2025-11-13
Form Type: 10-Q
Source: 0001213900-25-110067
Chunk: 28

Company: Bold Eagle Acquisition Corp.
Filing Date: 2025-11-13
Form: 10-Q
Item: Part I, Item 1
Chunk 28
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000,000 from the sale of the Over-Allotment Option Units and the additional
Private Placement Shares has been placed in the Trust Account. As of September 30, 2025 and December 31, 2024, investment securities in
the Company’s Trust Account consisted of $267,257,648 and $260,033,862, respectively, in a money market fund that invests in U.S.
government securities.

The following table presents fair value information
as of September 30, 2025 and December 31, 2024 and indicates the fair value hierarchy of the valuation techniques the Company utilized
to determine such fair value. Since all of the Company’s permitted investments consist of money market funds, fair values of its
investments are determined by Level 1 inputs utilizing quoted prices (unadjusted) in active markets for identical assets as follows:

    Quoted Prices  in Active Markets  
  
    Money market fund as of September 30, 2025 
    $267,257,648 
  
    Money market fund as of December 31, 2024 
    $260,033,862 

The fair value of the Company’s financial
assets and liabilities reflects management’s estimate of amounts that the Company would have received in connection with the sale
of the assets or paid in connection with the transfer of the liabilities in an orderly transaction between market participants at the
measurement date. In connection with measuring the fair value of its assets and liabilities, the Company seeks to maximize the use of
observable inputs (market data obtained from independent sources) and to minimize the use of unobservable inputs (internal assumptions
about how market participants would price assets and liabilities). The following fair value hierarchy is used to classify assets and liabilities
based on the observable inputs and unobservable inputs used in order to value the assets and liabilities:

Level 1: Quoted prices in
active markets for identical assets or liabilities. An active market for an asset or liability is a market in which transactions for the
asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis.

Level 2: Observable inputs
other than Level 1 inputs. Examples of Level 2 inputs include quoted prices in active markets for similar assets or liabilities and quoted
prices for identical assets or liabilities in markets that are not active.

Level 3: Unobservable inputs
based on assessment of the assumptions that market participants would use in pricing the asset or liability.

The Company did not have any liabilities that