{"url_path":"/sec/beag/10-q/2026/cover-page","section_key":"cover-page","section_title":"Cover Page","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/1852207/0001213900-26-057822-index.html","accession_number":"0001213900-26-057822","cik":"0001852207","ticker":"BEAG","issuer_name":"Bold Eagle Acquisition Corp.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1852207/0001213900-26-057822-index.html","primary_entity_key":"0001852207","primary_entity_name":"Bold Eagle Acquisition Corp."},"word_count":668,"has_tables":true,"body_markdown":"**UNITED STATES\nSECURITIES AND EXCHANGE COMMISSION**\n\n**Washington, D.C. 20549**\n\n** **\n\n**FORM 10-Q**\n\n** **\n\n**(Mark One)**\n\n**☒ QUARTERLY REPORT PURSUANT TO SECTION\n13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934**\n\n** **\n\n**For the quarterly period ended March 31, 2026**\n\n** **\n\n**☐ TRANSITION REPORT PURSUANT TO SECTION\n13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934**\n\n** **\n\n**OR**\n\n** **\n\n**For the transition period from             to            **\n\n** **\n\n**Commission file number: 001-42385**\n\n** **\n\n**BOLD EAGLE ACQUISITION CORP.\n(Exact name of registrant as specified in its charter)**\n\n** **\n\n**Cayman Islands**   **N/A**\n\n**(State or other jurisdiction of\nincorporation or organization)**   **(I.R.S. Employer\nIdentification Number)**\n\n     \n\n**955 Fifth Avenue\nNew York, New York**   **10075**\n\n**(Address of principal executive offices)**   **(Zip Code)**\n\n \n\n**Registrant’s telephone number, including\narea code: (310) 209-7280**\n\n** **\n\n**Securities registered pursuant to Section 12(b)\nof the Act:**\n\n** **\n\n**Title of Each Class:**   **Trading Symbol(s)**   **Name of Each Exchange on Which Registered:**\n\n**Units, each consisting of one Class A ordinary share, $0.0001 par value, and one right to receive one twentieth (1/20) of a Class A ordinary share**   **BEAGU**   **The Nasdaq Stock Market LLC**\n\n**Class A ordinary shares, 0.0001 par value**   **BEAG**   **The Nasdaq Stock Market LLC**\n\n**Rights, each entitling the holder to receive one twentieth (1/20) of one Class A ordinary share**   **BEAGR**   **The Nasdaq Stock Market LLC**\n\n \n\nIndicate by check mark whether the registrant\n(1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months\n(or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements\nfor the past 90 days. Yes ☒ No ☐\n\n \n\nIndicate by check mark whether the registrant\nhas submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§ 232.405\nof this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).\nYes ☒ No ☐\n\n \n\nIndicate by check mark whether the registrant\nis a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company.\nSee the definition of “large accelerated filer,” “accelerated filer,” “smaller reporting company”\nand “emerging growth company” in Rule 12b-2 of the Exchange Act.\n\n \n\nLarge accelerated filer ☐ Accelerated filer ☐\n\nNon-accelerated filer ☒ Smaller reporting company ☒\n\nEmerging growth company ☒    \n\n \n\nIf an emerging growth company, indicate by check\nmark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting\nstandards provided pursuant to Section 13(a) of the Exchange Act. ☐\n\n \n\nIndicate by check mark whether the registrant\nis a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☒ No ☐\n\n \n\nAs of May 15, 2026, there were 26,158,000\nClass A ordinary shares, par value $0.0001, issued and outstanding, and 5,160,000 Class B ordinary shares, $0.0001 par value, issued and\noutstanding.\n\n \n\n \n\n \n\n \n\n \n\n \n\n**BOLD EAGLE ACQUISITION CORP.**\n\n**FORM 10-Q FOR THE QUARTER ENDED MARCH 31, 2026**\n\n** **\n\n**TABLE OF CONTENTS**\n\n \n\n[Part I. FINANCIAL INFORMATION](#be_001)\n1\n\n[Item 1. Interim Financial Statements](#be_002)\n1\n\n[Balance Sheets as of March 31, 2026 (unaudited) and December 31, 2025](#be_002a)\n1\n\n[Unaudited Statements of Operations For the Three Months Ended March 31, 2026 and 2025](#be_002b)\n2\n\n[Unaudited Statements of Changes In Shareholders’ Deficit For the Three Months Ended March 31, 2026 and 2025](#be_002c)\n3\n\n[Unaudited Statements of Cash Flows For the Three Months Ended March 31, 2026 and 2025](#be_002d)\n4\n\n[Notes to Financial Statements](#be_002e)\n5\n\n[Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations](#be_003)\n17\n\n[Item 3. Quantitative and Qualitative Disclosures about Market Risk](#be_004)\n22\n\n[Item 4. Controls and Procedures](#be_005)\n22\n\n[Part II. - OTHER INFORMATION](#be_006)\n23\n\n[Item 1. Legal Proceedings](#be_007)\n23\n\n[Item 1A. Risk\nFactors](#be_008)\n23\n\n[Item 2. Unregistered Sales of Equity Securities and Use of Proceeds](#be_009)\n23\n\n[Item 3. Defaults Upon Senior Securities](#be_010)\n23\n\n[Item 4. Mine Safety Disclosures](#be_011)\n23\n\n[Item 5. Other Information](#be_012)\n23\n\n[Item 6. Exhibits](#be_013)\n24\n\n[SIGNATURES](#be_014)\n25\n\n \n\ni\n\n \n\n \n\n**Part\nI. FINANCIAL INFORMATION**"}