Note 21. Subsequent Events

The Company has evaluated subsequent events through the date these interim condensed consolidated financial statements were issued and determined that there have been no events that have occurred that would require adjustments to disclosures in the interim condensed consolidated financial statements other than the following:

Office Lease

On September 24, 2026, the Company entered into a new office lease at 400 Skokie Boulevard. On October 1, 2026, the Company gained access to the space and the lease commenced. The lease has a 54-month term from October 2026 through March 2031. Monthly base rent is $10.25 from October 2026 through September 2027, $10.51 from October 2027 through September 2028, $10.77 from October 2028 through September 2029, $11.00 from October 2029 through September 2030, and $11.28 from October 2030 through March 2031. The agreement requires a security deposit equal to two months of the initial monthly base rent, or $20.50.

Equipment Leases

Subsequent to September 30, 2026, the Company entered into five equipment finance leases, executed during October 2026. The first lease has a 24-month term and requires an initial monthly payment of $4,617, followed by 23 additional monthly payments of $533. The remaining four leases each have a six-month term. The first of these leases requires an initial payment of $1,089, four additional monthly payments of $299, and a final payment of $3,397. The second requires an initial payment of $9,801, four additional monthly payments of $2,695, and a final payment of $30,569. The third requires an initial payment of $1,523, four additional monthly payments of $427, and a final payment of $4,843. The fourth requires an initial payment of $248, four additional monthly payments of $68, and a final payment of $774. The Company classified all five arrangements as finance leases under ASC 842. Accordingly, the Company will recognize the corresponding right-of-use assets and lease liabilities.