v3.25.4
Segment Reporting
9 Months Ended
Dec. 31, 2025
Segment Reporting [Abstract]  
Segment Reporting Segment Reporting
The Company’s principal business is the acquisition, ownership, financing and leasing of stabilized, development, and value-add digital infrastructure assets leased to primarily investment-grade and creditworthy customers, and its management does not distinguish the principal business, or group the operations, by geography or property type for purposes of measuring performance.
The Company’s Chief Executive Officer is responsible for allocating resources and assessing performance, and as such is the Chief Operating Decision Maker. The CODM reviews information at the consolidated entity level, which does not distinguish the principal business, or group the operations, by property type, lease classification, investment type or any other grouping. Accordingly, the Company has one operating segment and one reportable segment as of December 31, 2025.
The CODM specifically reviews consolidated net income and certain significant expenses excluding non-cash items on a consolidated basis to allocate resources accordingly. The following table details our segment financial results for the period from Inception through December 31, 2025 (in thousands):
Period from Inception through December 31, 2025
Total segment revenues$29,499 
Segment expenses
Fund level expenses (1)
817 
Management fees995 
Performance participation allocation1,319 
Interest expense (2)
7,406 
Other segment expenses, net (3)
32,070 
Consolidated segment net loss
$(13,108)
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(1)     Fund level expenses are total general and administrative expenses.
(2)     Interest expense excludes non-cash items such as amortization expense related to our discount on assumed debt.
(3)     Other segment expenses include property operating expenses, depreciation and amortization, other income, net, and other non-cash items.

The measure of segment assets is reported on the Consolidated Balance Sheet as total assets.