Company: BEAG
Filing Date: 2025-05-15
Form Type: 10-Q
Source: 0001213900-25-044296
Chunk: 79

Company: Bold Eagle Acquisition Corp.
Filing Date: 2025-05-15
Form: 10-Q
Item: Part I, Item 4
Chunk 79
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 reporting.

21

Part
II. - OTHER INFORMATION

Item
1. Legal Proceedings

We are not currently subject to any material legal
proceedings, nor, to our knowledge, is any material legal proceeding threatened against us or any of our officers or directors in their
corporate capacity.

Item
1A. Risk Factors

Factors that could cause our actual results to
differ materially from those in this Quarterly Report are any of the risks described in our Annual Report on Form 10-K filed with the
SEC on March 28, 2025. Any of these factors could result in a significant or material adverse effect on our results of operations or financial
condition. Additional risk factors not presently known to us or that we currently deem immaterial may also impair our business or results
of operations.

As of the date of this Quarterly Report,
other than the below, there have been no material changes to the risk factors disclosed in the Annual Report on Form 10-K filed with
the SEC on March 28, 2025. However, we may disclose changes to such factors or disclose additional factors from time to time in our
future filings with the SEC.

Changes in international trade policies, tariffs and treaties affecting imports and exports may have a material
adverse effect on our search for an initial Business Combination target, our ability to complete an initial Business Combination, and/or
our business, financial condition and results of operations following completion of an initial Business Combination.

There have recently been significant changes to international trade policies and tariffs affecting imports and exports. The U.S. has implemented
a range of new tariffs and increases to existing tariffs, and, in response to the tariffs announced by the U.S., other countries have
imposed new or increased tariffs on certain exports from the United States. There is currently significant uncertainty about the future
relationship between the United States and other countries with respect to trade policies, government regulations and tariffs. We cannot
predict whether, and to what extent, current tariffs will continue or trade policies will change in the future. Any significant increases
in tariffs on goods or materials or other changes in trade policy, or the perception that such changes could occur, could negatively affect
our search for a Business Combination target and/or our ability to complete our initial Business Combination. For example, if we pursue
a target company which sources or manufactures material components outside of the U.S., these changes could materially impact such target
company's business and financial performance. Similarly, if we pursue a target company which exports