Financial Position - As of December 31, 2025, the company had an unrestricted cash balance of $192,592 and investments held in the Trust Account amounting to $269,835,824[301] - As of December 31, 2025, the company had $1,000,000 in remaining interest earned on funds held in the Trust Account available for working capital requirements[313] - The company had cash outside the Trust Account of approximately $250,000 available for identifying and evaluating target businesses[310] - As of December 31, 2025, there was $542,975 outstanding under the Amended and Restated Formation and Regulatory Expenses Promissory Note, which allows borrowing up to $600,000[324] - The Company has no long-term debt, capital lease obligations, or long-term liabilities as of December 31, 2025[329] Income and Expenses - For the year ended December 31, 2025, the company reported a net income of $9,764,567, with a loss from operations of $1,037,395, and non-operating income primarily from interest earned in the Trust Account of $10,801,962[303] - The company incurred general and administrative expenses of $1,037,395 for the year ended December 31, 2025[303] - The Company incurred $180,000 and $30,000 in administrative services expenses under the Administrative Services and Indemnification Agreement for the years ended December 31, 2025 and 2024, respectively[330] - The Company incurred $1,290,000 in reimbursements from underwriters related to the Initial Public Offering[333] Initial Public Offering - The company completed its Initial Public Offering on October 25, 2024, raising $250,000,000 from the sale of 25,000,000 Units at $10.00 per Unit, with additional proceeds from the private sale of 350,000 Private Placement Shares[306] - The underwriters received an underwriting discount of $3,870,000 upon the closing of the Initial Public Offering and the Over-Allotment Option[333] - The deferred fee to underwriters amounts to $9,030,000, payable only if a business combination is completed[332] - The Company granted underwriters a 45-day option to purchase up to 3,750,000 Over-Allotment Option Units, resulting in the issuance of 800,000 units[331] Business Operations - The company has not engaged in any operations or generated revenues to date, with activities limited to organizational efforts and preparing for the Initial Public Offering[302] - The Company has not conducted any operations to date, and thus no unaudited quarterly operating data is included in the report[329] - The Company is required to register a sale of securities held by certain shareholders, including those from Working Capital Loans[334] Business Combination - The company expects to incur approximately $1,509,000 for legal, accounting, due diligence, and other expenses associated with structuring and negotiating business combinations[312] - The company intends to use substantially all funds held in the Trust Account to complete its initial business combination, including any interest earned[309] - The company may need to obtain additional financing to complete its initial business combination if the cash portion of the purchase price exceeds the available amount from the Trust Account[315] Shareholder Information - The Sponsor paid an aggregate of $25,000 for 57,500,000 Founder Shares, which represents 16.67% of the Company's issued and outstanding shares upon the completion of the Initial Public Offering[322] - The Sponsor agreed to surrender a number of Class B ordinary shares equal to the Class A ordinary shares underlying the Eagle Share Rights after the expiration of the underwriters' Over-Allotment Option[322] Equity and Redemption - The Company recognizes changes in redemption value of Class A ordinary shares immediately and adjusts the carrying value to equal the redemption value at the end of each reporting period[336] - The Class A ordinary shares subject to possible redemption are classified as temporary equity and measured at fair value[336] - The Company issued a promissory note allowing borrowing up to $600,000, with $542,975 outstanding as of December 31, 2025[324]

Financial Position - As of September 30, 2025, the company had an unrestricted cash balance of $405,611 and investments held in the Trust Account amounting to $267,257,648[105]. - As of September 30, 2025, the company had $157,873 in accounts payable and accrued expenses, indicating ongoing operational costs[109]. - The Company has no long-term debt, capital lease obligations, operating lease obligations, or long-term liabilities, and has not conducted any operations to date[121]. Income and Loss - For the three months ended September 30, 2025, the company reported a net income of $2,514,794 and a loss from operations of $251,405, with non-operating income of $2,766,199[107]. - The company generated a net loss of $49,328 for the three months ended September 30, 2024, with no significant non-operating income reported during that period[108]. Initial Public Offering - The company completed its Initial Public Offering on October 25, 2024, raising gross proceeds of $250,000,000 from the sale of 25,000,000 Units at $10.00 per Unit[112]. - A total of $258,000,000 from the Initial Public Offering proceeds was placed in the Trust Account, which is intended for the completion of the initial Business Combination[113]. - The Company granted underwriters a 45-day option to purchase up to 3,750,000 Over-Allotment Option Units, with 800,000 units issued and sold as a result of partial exercise[123]. - The Company received an underwriting discount of $0.15 per Unit, totaling $3,870,000, upon the closing of the Initial Public Offering and Over-Allotment Option[125]. - Underwriters are entitled to a deferred fee of $0.35 per Unit, potentially totaling up to $9,030,000, payable only upon completion of a Business Combination[124]. Business Combination and Financing - The company expects to incur approximately $1,509,000 for legal, accounting, and due diligence expenses related to structuring and negotiating Business Combinations[117]. - The company may need to seek additional financing to complete its initial Business Combination if the cash required exceeds the available funds in the Trust Account[119]. - The Company must complete its initial Business Combination by October 25, 2026, with substantial doubt about its ability to operate as a going concern due to the approaching liquidation date[120]. Operational Activities - The company has not engaged in any operations or generated revenues to date, with activities limited to organizational efforts and preparations for the Initial Public Offering[106]. - The company anticipates increased expenses as a result of being a public entity, including legal and compliance costs[106]. - An Administrative Services and Indemnification Agreement was entered into, with the Company incurring $45,000 and $135,000 for services for the three and nine months ended September 30, 2025, respectively[122]. Accounting Standards - The Company accounts for Class A ordinary shares subject to possible redemption as temporary equity, adjusting their carrying value to equal the redemption value at each reporting period[128]. - The FASB issued Accounting Standards Update 2023-07, which the Company plans to adopt for the annual period ending December 31, 2024, enhancing segment reporting disclosures[130]. - Management does not anticipate that recently issued accounting standards will materially affect the financial statements[131].

Financial Position - As of June 30, 2025, the company had an unrestricted cash balance of $131,948 and investments held in the Trust Account amounting to $264,991,449[105]. - As of June 30, 2025, the company had $101,885 in accounts payable and accrued expenses[109]. - The company has not engaged in any operations or generated revenues to date, with activities limited to organizational and preparatory efforts for the Initial Public Offering[106]. Income and Loss - For the three months ended June 30, 2025, the company reported a net income of $2,548,592 and a loss from operations of $186,011, with non-operating income of $2,734,603[107]. - The company generated a net loss of $6,412 for the three months ended June 30, 2024, with a loss from operations of $27,630[108]. Initial Public Offering - The company completed its Initial Public Offering on October 25, 2024, raising gross proceeds of $250,000,000 from the sale of 25,000,000 Units at $10.00 per Unit[112]. - A total of $258,000,000 from the Initial Public Offering proceeds was placed in the Trust Account, which is intended for the Business Combination[113]. - The underwriters received an underwriting discount of $0.15 per Unit, totaling $3,870,000 upon the closing of the Initial Public Offering and the Over-Allotment Option[124]. - The Company granted the underwriters a 45-day option to purchase up to 3,750,000 Over-Allotment Option Units, with 800,000 units sold as a result of the exercised option[122]. - The Company received reimbursements of $1,290,000 and $40,000 from underwriters for expenses related to the Initial Public Offering and Over-Allotment Option, respectively[124]. Business Combination - The company expects to incur approximately $1,509,000 for legal, accounting, and due diligence expenses related to Business Combinations[117]. - The company intends to use substantially all funds in the Trust Account for the initial Business Combination and may withdraw interest for permitted withdrawals[114]. - The company may need to seek additional financing to complete its initial Business Combination if cash requirements exceed available funds in the Trust Account[119]. - The deferred fee to the underwriters is $0.35 per Unit, amounting to $9,030,000 in total, payable only upon completion of a Business Combination[123]. Accounting and Reporting - Class A ordinary shares subject to possible redemption are classified as temporary equity and presented at redemption value, affecting the carrying value adjustments[127]. - The Company adopted ASU 2023-07 for the annual period ending December 31, 2024, which enhances reportable segment disclosure requirements[129]. - Management does not anticipate that recently issued accounting standards will materially affect the financial statements[130]. - The Company incurred $45,000 and $90,000 for administrative services under the Administrative Services and Indemnification Agreement for the three and six months ended June 30, 2025, respectively[121]. - As of June 30, 2025, $15,000 and $30,000 are included in accounts payable and accrued expenses related to the Administrative Services Agreement[121].

Financial Position - As of March 31, 2025, the company had an unrestricted cash balance of $15,354 and investments held in the Trust Account totaling $262,756,845[101]. - As of March 31, 2025, the company had $278,882 in accounts payable and accrued expenses[104]. - The company has no long-term debt or capital lease obligations as of the reporting date[115]. Initial Public Offering - The company completed its Initial Public Offering on October 25, 2024, raising gross proceeds of $250,000,000 from the sale of 25,000,000 Units at $10.00 per Unit[107]. - A total of $258,000,000 from the Initial Public Offering proceeds was placed in the Trust Account, which is intended for the initial Business Combination[108]. - The Underwriting Agreement granted underwriters a 45-day option to purchase up to 3,750,000 Over-Allotment Option Units, with 800,000 units issued on December 9, 2024[117]. - The Company received an underwriting discount of $0.15 per Unit, amounting to $3,870,000, at the closing of the Initial Public Offering and Over-Allotment Option[119]. - The Company received reimbursements of $1,290,000 and $40,000 from underwriters for expenses related to the Initial Public Offering and Over-Allotment Option, respectively[119]. Business Combination - The company expects to incur approximately $1,509,000 for legal, accounting, and due diligence expenses related to structuring and negotiating Business Combinations[112]. - The company anticipates needing additional financing to complete its initial Business Combination if the cash portion of the purchase price exceeds available funds[114]. - The company had cash outside the Trust Account of approximately $250,000 available for identifying and evaluating target businesses[110]. - The company has not generated any operating revenues to date and will not do so until after the completion of its initial Business Combination[102]. Equity and Accounting Standards - Class A ordinary shares subject to possible redemption are classified as temporary equity and presented at redemption value, affecting the carrying value adjustments[122]. - The Company recognizes changes in redemption value immediately, adjusting the carrying value of Class A ordinary shares to equal the redemption value at the end of each reporting period[123]. - The FASB issued Accounting Standards Update 2023-07, improving reportable segment disclosure requirements, effective for the annual period ending December 31, 2024[124]. - Management does not anticipate that recently issued accounting standards will materially affect the financial statements[125]. Income Statement - For the three months ended March 31, 2025, the company reported a net income of $2,454,858, with a loss from operations of $268,126[103]. - The Company entered into an Administrative Services and Indemnification Agreement, agreeing to pay $15,000 per month for office space and services, totaling $45,000 for the three months ended March 31, 2025[116]. - Underwriters are entitled to a deferred fee of $0.35 per Unit, totaling $9,030,000, payable only upon completion of a Business Combination[118].

Financial Position - As of December 31, 2024, the company had an unrestricted cash balance of $183,491 and investments held in the Trust Account amounting to $260,033,862[289]. - The company has $258,000,000 from the net proceeds of the Initial Public Offering placed in the Trust Account, which is intended for the business combination[294]. - The company had cash outside the Trust Account of approximately $250,000 available for operational expenses prior to the initial business combination[296]. - As of December 31, 2024, the Company had $542,975 outstanding under the Amended and Restated Formation and Regulatory Expenses Promissory Note, which allows borrowing up to $600,000[309]. - The Company has no long-term debt, capital lease obligations, operating lease obligations, or long-term liabilities as of December 31, 2024[313]. - The Company has the option to borrow up to $400,000 under the Initial Public Offering Promissory Note, which was repaid in full on October 25, 2024[310]. Initial Public Offering - The company completed its Initial Public Offering on October 25, 2024, raising $250,000,000 from the sale of 25,000,000 Units at $10.00 per Unit[292]. - The Over-Allotment Option was partially exercised on December 9, 2024, resulting in the issuance of 800,000 Over-Allotment Option Units, generating additional gross proceeds of $80,000[292]. - The underwriters received an underwriting discount of $0.15 per Unit, totaling $3,870,000 upon the closing of the Initial Public Offering and the Over-Allotment Option[317]. - The Company granted the underwriters a 45-day option to purchase up to 3,750,000 Over-Allotment Option Units, resulting in the issuance and sale of 800,000 Over-Allotment Option Units on December 9, 2024[315]. - The deferred fee to the underwriters is $0.35 per Unit, amounting to $9,030,000 in total, payable only if the Company completes a business combination[316]. Financial Performance - For the year ended December 31, 2024, the company reported a net income of $2,043,928, with a loss from operations of $253,368 due to general and administrative expenses[290]. - The company incurred a loss from operations of $1,075 for the year ended December 31, 2023, with a net income of $428,320[290]. - The Company incurred $30,000 in administrative services expenses under the Administrative Services and Indemnification Agreement from October 25, 2024, to December 31, 2024[311]. Business Combination and Financing - The company expects to incur approximately $1,509,000 for legal, accounting, due diligence, and other expenses related to business combinations[298]. - The company anticipates needing additional financing to complete its initial business combination if the cash portion of the purchase price exceeds available funds in the Trust Account[300]. - The Company plans to use substantially all funds in the Trust Account for the initial business combination and may withdraw interest for permitted withdrawals[295]. Regulatory and Compliance - The Company has not completed an assessment of internal controls prior to the Initial Public Offering and expects to implement necessary improvements before the initial business combination[302]. - The Company will continue to disclose the investment status of proceeds in the Trust Account in quarterly and annual reports filed with the SEC[306]. - The Company is required to register a sale of securities held by the holders of Founder Shares and Private Placement Shares, with up to three demands for registration[318]. - The Company adopted ASU 2023-07 for the annual period ending December 31, 2024, which improves reportable segment disclosure requirements[322]. - The Sponsor paid an aggregate of $25,000 for 57,500,000 Founder Shares, which represent 16.67% of the Company's issued shares post-IPO[307].

Financial Performance - As of September 30, 2024, the company reported a net loss of $49,328 for the three months and a total net loss of $50,825 for the nine months, primarily due to formation and operation costs [86]. - The company has not engaged in any operations or generated revenues to date, with activities limited to organizational and preparatory efforts for the Initial Public Offering [85]. Cash and Capital Structure - The company had an unrestricted cash balance of $0 and a working capital deficiency of $450,279 as of September 30, 2024 [90]. - The company has no long-term debt or capital lease obligations as of the reporting date [101]. - The company anticipates needing additional financing to complete its initial business combination if cash requirements exceed available funds from the Trust Account [99]. Initial Public Offering (IPO) - The company completed its Initial Public Offering on October 25, 2024, raising $250,000,000 from the sale of 25,000,000 units at $10.00 per unit [91]. - A total of $250,000,000 from the Initial Public Offering proceeds was placed in a Trust Account, invested in money market funds or U.S. government treasury obligations [92]. - The Company entered into an Underwriting Agreement on October 23, 2024, granting underwriters a 45-day option to purchase up to 3,750,000 additional Units at the Initial Public Offering price [103]. - A cash underwriting discount of $0.15 per Unit was paid, amounting to $3,750,000, with reimbursement of $1,250,000 received from underwriters at the closing of the Initial Public Offering [105]. Expenses and Agreements - The company expects to incur approximately $1,509,000 for legal, accounting, due diligence, and other expenses related to business combinations [97]. - The company entered into an Administrative Services and Indemnification Agreement, agreeing to pay $15,000 per month for office space and administrative services [102]. Equity and Valuation - Class A ordinary shares subject to possible redemption are classified as temporary equity and measured at fair value, with changes in redemption value recognized immediately [108]. - The Company adjusts the carrying value of Class A ordinary shares to equal the redemption value at the end of each reporting period, affecting additional paid-in capital and accumulated deficit [109]. - Underwriters are entitled to a deferred fee of $0.35 per Unit, totaling $8,750,000, payable only if the Company completes a Business Combination [104]. Regulatory and Accounting Considerations - A registration rights agreement was established, allowing holders of certain shares to demand registration of their securities and the Company will bear the associated filing expenses [106]. - Management does not anticipate that any recently issued accounting standards will materially affect the financial statements [110].

(Primary Standard Industrial Classification Code Number) (State or other jurisdiction of incorporation or organization) (I.R.S. Employer Identification Number) _________________________ Bold Eagle Acquisition Corp. (Exact name of registrant as specified in its charter) _________________________ As filed with the U.S. Securities and Exchange Commission on October 16, 2024. Registration No. 333-282268 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 Amendment No. 3 To FORM S-1 REGISTRAT ...

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 Amendment No. 2 To FORM S-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 _________________________ Bold Eagle Acquisition Corp. As filed with the U.S. Securities and Exchange Commission on October 11, 2024. Registration No. 333-282268 Daniel Nussen White & Case LLP 555 South Flower Street Suite 2700 Los Angeles, CA 90071 Tel: (213) 620-7700 (Exact name of registrant as specified in its charter) _________________________ (Stat ...

As filed with the U.S. Securities and Exchange Commission on October 9, 2024. Registration No. 333-282268 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 Amendment No. 1 To FORM S-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 _________________________ Bold Eagle Acquisition Corp. (Exact name of registrant as specified in its charter) _________________________ (State or other jurisdiction of incorporation or organization) (Primary Standard Industrial Classification Code Nu ...

As filed with the U.S. Securities and Exchange Commission on September 20, 2024. Registration No. 333- UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 _________________________ FORM S-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 _________________________ Bold Eagle Acquisition Corp. (Exact name of registrant as specified in its charter) _________________________ | Cayman Islands | 6770 | N/A | | --- | --- | --- | | (State or other jurisdiction of | (Primary Standard Indu ...