v3.26.3
Equipment, Net
 4 Months Ended 6 Months Ended
Dec. 31, 2025
Jun. 30, 2026
Restructuring Cost and Reserve [Line Items]    
Equipment, Net  

Note 5. Equipment, Net

 

Equipment, net consisted of the following:

 

   June 30,   December 31, 
   2026   2025 
Computer hardware  $34,368   $11,025 
Fixed assets not in service   28,040    8,094 
Tool and machine   67    - 
Computer equipment   28    28 
Property plant and equipment, gross   62,503    19,147 
Less: accumulated depreciation   (7,567)   (4,281)
Total equipment, net  $54,936   $14,866 

 

All computer hardware shown above is leased to customers under operating lease arrangements.

 

Depreciation expense for equipment was $2,170 and $561 during the three months ended June 30, 2026 and 2025, respectively and was $3,286 and $1,135 during the six months ended June 30, 2026 and 2025, respectively. The net carrying value of disposals of long-lived assets for the six months ended June 30, 2026 and the six months ended June 30, 2025 was $0 and $1,110, respectively.

 
Boost Run Holdings LLC [Member]    
Restructuring Cost and Reserve [Line Items]    
Equipment, Net

Note 4. Equipment, Net

 

Equipment, net consisted of the following:

           
   December 31, 
   2025   2024 
Computer hardware  $11,025   $9,257 
Fixed assets not in service   8,094    - 
Computer equipment   28    28 
Property plant and equipment gross   19,147    9,285 
Less: accumulated depreciation   (4,281)   (2,382)
Equipment, net  $14,866   $6,903 

 

All computer hardware shown above is leased to customers under operating lease arrangements.

 

Depreciation expense for equipment was $2,487 and $2,059 during the year ended December 31, 2025 and 2024, respectively. The net carrying value of disposals of long-lived assets for the years ended December 31, 2025 and 2024 was $1,110 and $258, respectively