v3.26.1
Financial Obligations and Debt
6 Months Ended
Jun. 30, 2026
Debt Disclosure [Abstract]  
Financial Obligations and Debt

Note 13. Financial Obligations and Debt

 

The Company’s financial obligations consisted of the following:

 

   June 30,   December 31, 
   2026   2025 
Software licensing and support agreement (Note 8)  $76,291   $      - 
Financed insurance premium   2,193    - 
Total financial obligations  $78,484   $- 
Less: current portion   (19,339)   - 
Total long-term financial obligations, net  $59,145   $- 

 

 

The Company’s indebtedness consisted of the following:

   June 30,   December 31, 
   2026   2025 
Bridge loan  $-   $4,836 
Related party loan (Note 14)   -    1,430 
Total debt  $-   $6,266 
Less: current portion   -    (242)
Total long-term debt, net  $-   $6,024 

 

The carrying value of the Company’s long-term debt, net approximates its fair value.

 

Letter of Credit

 

On May 6, 2026, the Company entered into a letter of credit agreement with a lender to support its obligations under a data center lease. Pursuant to the agreement, the Company is required to maintain an irrevocable standby letter of credit of approximately $12,960 as security for its payment and performance obligations under the lease. The required letter of credit amount was determined based on six months of the initial annual base rent under the lease. The beneficiary may draw upon the letter of credit upon the occurrence of certain events of default under the lease agreement. As of June 30, 2026, no amounts had been drawn under the letter of credit.

 

In connection with the letter of credit, cash collateral is required to be maintained in a restricted account. As of June 30, 2026, the Company had $13,002 recorded, which satisfies the minimum required security deposit, as restricted cash on its interim condensed consolidated balance sheet related to the letter of credit.

 

Insurance Premium Financing Agreement

 

On June 26, 2026, the Company entered into a premium financing agreement with a financial institution to finance certain insurance premiums. Under the agreement, the Company financed insurance premiums of $2,179, which are payable in nine monthly installments through February 2027 and bear interest at an annual rate of 7.99%. The financing arrangement is secured by certain rights to unearned insurance premiums associated with the underlying insurance policies. The financed premiums are recorded within prepaid assets in the interim condensed consolidated balance sheet and are amortized to insurance expense in the interim condensed consolidated statement of operations over the coverage period, while amounts due under the financing arrangement are recorded within financial obligations in the interim condensed consolidated balance sheet.

 

Bridge Loan

 

On August 11, 2025, the Company entered into a bridge loan agreement providing for an initial borrowing of $5,000, with up to an additional $20,000 available at the lender’s discretion (the “August 2025 Bridge Loan”). On February 27, 2026, the Company entered into an amendment and waiver agreement pursuant to which the Company obtained additional short-term bridge loans totaling $11,000 (the “February 2026 Bridge Loans”).

 

The August 2025 Bridge Loan accrued interest at the prime rate plus 4.50%, subject to a prime rate floor of 7.5%, and was secured by substantially all of the Company’s assets. The February 2026 Bridge Loans were issued at a discount and matured upon the earlier of April 28, 2026 or the consummation of a permitted SPAC acquisition.

 

In connection with the consummation of the Business Combination on May 8, 2026 (see Note 2 – Business Combination), the Company repaid all outstanding amounts under the August 2025 Bridge Loan and the February 2026 Bridge Loans and recorded a loss on extinguishment of debt of $1,351 in the interim condensed consolidated statement of operations during the three and six months ended June 30, 2026. As of June 30, 2026, there were no amounts outstanding under these arrangements.

 

 

Warrant Agreement

 

On August 11, 2025, Boost Run Holdings issued a warrant in connection with the August 2025 Bridge Loan Agreement. On August 28, 2025, the warrant was cancelled pursuant to a Warrant Cancellation Agreement, and the holder received 128 Class C Units of Boost Run Holdings. Upon consummation of the Business Combination on May 8, 2026, the outstanding Class C Units were cancelled and converted into the right to receive shares of the Company’s Class A Common Stock in accordance with the Business Combination Agreement.

 

As of June 30, 2026, future aggregate maturities of the Software Licensing and Support Agreement and the Financed Insurance Premium payable were as follows:

 

   Financial Obligations   Debt 
Remaining six months of 2026  $21,752   $- 
2027   20,500    - 
2028   20,000    - 
2029   20,000    - 
2030   20,000    - 
Thereafter   -    - 
Total undiscounted payments  $102,252   $- 
Less: unamortized discount   (23,768)   - 
Total financial obligations  $78,484   $-