Company: BEAG
Filing Date: 2025-03-28
Form Type: 10-K
Source: 0001013762-25-003594
Chunk: 126

Company: Bold Eagle Acquisition Corp.
Filing Date: 2025-03-28
Form: 10-K
Item: Item 1
Chunk 126
---
each reported measure of segment profit or loss, require disclosure of other segment items by reportable segment and a description of
the composition of other segment items, require annual disclosures under ASC 280 to be provided in interim periods, clarify use of more
than one measure of segment profit or loss by the CODM, require that the title of the CODM be disclosed with an explanation of how the
CODM uses the reported measures of segment profit or loss to make decisions, and require that entities with a single reportable segment
provide all disclosures required by this update and required under ASC 280. The Company adopted ASU 2023-07 for the annual period ending
December 31, 2024 (see Note 10).

Management does not believe that any other recently
issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on our consolidated financial
statements.

Item
7A. Quantitative and Qualitative Disclosures about Market Risk

Not applicable.

Item 8. Financial Statements and Supplementary
Data

Reference is made to pages F-1 through F-17 comprising a portion of
this Report.

Item 9. Changes in and Disagreements with
Accountants on Accounting and Financial Disclosure

None.

Item
9A. Controls and Procedures

Evaluation of Disclosure Controls and Procedures

Disclosure controls are procedures that are designed
with the objective of ensuring that information required to be disclosed in our reports filed under the Exchange Act, such as this Form
10-K, is recorded, processed, summarized, and reported within the time period specified in the SEC’s rules and forms. Disclosure
controls are also designed with the objective of ensuring that such information is accumulated and communicated to our management, including
the chief executive officer and chief financial officer, as appropriate to allow timely decisions regarding required disclosure. Our management
evaluated, with the participation of our current chief executive officer and vice president of finance (our “Certifying Officers”),
the effectiveness of our disclosure controls and procedures as of December 31, 2024, pursuant to Rule 13a-15(b) under the Exchange Act.
Based upon that evaluation, our Certifying Officers concluded that, as of December 31, 2024, our disclosure controls and procedures were
effective.

60

We do not expect that our disclosure controls
and procedures will prevent all errors and all instances of fraud. Disclosure controls and procedures, no matter how well conceived and
operated, can provide only reasonable, not absolute