Company: BEAG
Filing Date: 2025-03-28
Form Type: 10-K
Source: 0001013762-25-003594
Chunk: 517

Company: Bold Eagle Acquisition Corp.
Filing Date: 2025-03-28
Form: 10-K
Item: Item 2
Chunk 517
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 held in the Trust Account, holders of Eagle Share Rights will not receive any of such funds for their Eagle
Share Rights and the Eagle Share Rights will expire worthless. As of the date of this Annual Report, there were 26,158,000 Eagle Share
Rights issued and outstanding.

Note 9—Fair Value Measurements 

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 assets or liabilities that were measured at
fair value on December 31, 2024.

The following table presents information about the Company's assets and liabilities that are measured at fair value on October 25, 2024
and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value:

    Level  
    October 25, 2024 
  
    Over-allotment option liability 
     3  
    $298,500 

At the Initial Public
Offering, the Over-Allotment Option was accounted for as a liability in accordance with ASC 815-40 and was presented within current
liabilities on the balance sheet prior to its partial exercise on December 9, 2024. The Over-Allotment Option Liability was measured
at fair value at inception