0001493152-26-039031 | 10-Q | XBRL Viewer

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Income Taxes (Details Narrative) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
Income Taxes (Details Narrative) - USD ($) $ in Thousands	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Income Tax Disclosure [Abstract]
Income tax expense	$ 55,741		$ 55,741
Effective Income Tax Rate Reconciliation, Other Adjustments, Percent	288.70%		238.00%
Income tax expense, rate			21.00%

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

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+ Details

Schedule of Estimated Useful Life (Details)	Jun. 30, 2026
Computer Hardware [Member]
Property, Plant, and Equipment [Line Items]
Useful life	4 years
Tool And Machine [Member]
Property, Plant, and Equipment [Line Items]
Useful life	4 years
Computer Equipment [Member]
Property, Plant, and Equipment [Line Items]
Useful life	3 years

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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+ Details

Summary of Significant Accounting Policies

6 Months Ended

Jun. 30, 2026

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

Note 3. Summary of Significant Accounting Policies

Use of Estimates

The preparation of financial statements in accordance with GAAP requires management to make certain estimates and assumptions. These estimates and assumptions impact the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities as of the date of the interim condensed consolidated financial statements, and the recognition of revenues and expenses during the reporting period.

Estimates and judgments are based on several factors including historical experience, the facts and circumstances available at the time the estimates are made, general economic conditions and trends and the assessment of the probable future outcome. Significant estimates include the useful lives assigned to equipment and intangible assets, the fair value of blockchain awards receivable, the discount rates used for operating and finance leases, unit-based compensation including the determination of the fair value of the Company’s Class B units (the “Profit Interest Units”) and warrants, the determination of the fair value of the Company’s Class C units issued in conjunction with the execution of the Bridge Loan Agreement (see Note 13 – Financial Obligations and Debt), prior to the SPAC Merger, the non-employee share-based award (see Note 16 – Stock-based Compensation) and the discount rate used to determine the present value of the deferred payment obligations associated with the Company’s software licensing and support services arrangement, which contains a significant financing component. Also, see Note 8 – Software Licensing and Support Arrangements.

Actual results could differ from those estimates. Estimates and assumptions are reviewed periodically and the effects of changes, if any, are reflected in the statements of operations in the period that they are determined.

Restricted Cash

Restricted cash primarily consists of funds held in segregated accounts pursuant to contractual arrangements and is not available for general corporate purposes. The restrictions are expected to lapse upon the satisfaction of specified contractual requirements. Amounts expected to be released within one year are classified as current assets, while amounts expected to remain restricted beyond one year are classified as noncurrent assets.

Equipment, net

Equipment acquired by the Company is recorded at cost, net of accumulated depreciation. Expenditures for repairs and maintenance are expensed as incurred, if any. Depreciation is computed using the straight-line method over the estimated useful life of the respective assets as follows:

Computer hardware		4 years
Tool and machine		4 years
Computer equipment		3 years

Fixed Assets Not In Service

Fixed assets not yet placed into service consist of costs incurred to acquire, construct, or develop long-lived assets that are not yet ready for their intended use and are recorded within equipment, net. Capitalized costs include direct materials and services, payroll and related costs for employees directly involved in the project, and other costs necessary to bring the assets to a condition and location for their intended use. Interest is capitalized for qualifying assets in accordance with ASC 835-20.

Assets not in service are not depreciated until they are substantially complete and ready for their intended use, at which time they are placed into service and reclassified to the appropriate equipment category. The Company evaluates these assets for impairment in accordance with ASC 360 when events or changes in circumstances indicate the carrying amount may not be recoverable, including instances of project delays, changes in scope, or abandonment. Capitalized costs associated with abandoned projects are written off in the period such determination is made.

Intangible Assets, net

The Company’s intangible assets consist primarily of software licenses and IP addresses. Intangible assets are recognized when acquired and are measured at cost. Intangible assets are evaluated to determine whether they are definite-lived or indefinite-lived based on legal, regulatory, contractual, economic, and other relevant factors.

Definite-lived intangible assets are amortized on a straight-line basis over their estimated useful lives. Software license assets are amortized over the contractual license period, which management has concluded represents the estimated useful life of the underlying licenses. Indefinite-lived intangible assets are not amortized.

The Company may also enter into arrangements that contain software licenses, support services, subscription offerings, implementation services, and financing components. Consideration allocated to software licenses is capitalized as an intangible asset and amortized over the applicable license term. Amounts allocated to support services and subscription offerings are recorded as other assets and recognized as expense over the period the related benefits are received. Amounts allocated to implementation services are recognized as expense as the services are performed.

Intangible assets are evaluated for impairment in accordance with ASC 350, Intangibles—Goodwill and Other, for indefinite-lived intangible assets and ASC 360, Property, Plant and Equipment, for definite-lived intangible assets whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Impairment losses, if any, are recognized in the interim condensed consolidated statements of operations. As of June 30, 2026, there have been no impairment losses.

Deferred Transaction Costs

Deferred transaction costs, consisting of legal and accounting fees and costs relating to the Company’s planned Merger are capitalized and recorded on the interim condensed consolidated balance sheets. The deferred transaction costs were offset against the proceeds received upon the closing of the Business Combination. Upon the closing of the Business Combination on May 8, 2026, deferred transaction costs attributable to the equity issuance of $1,908 were reclassified as a reduction of additional paid-in capital. As of June 30, 2026 and December 31, 2025 there were $0 and $1,002 of deferred transaction costs capitalized, respectively.

Leases - Lessor

Revenues from GPU Rentals

The Company generates revenue by providing customers with access to its high-performance GPU servers under GPU rental agreements. The Company enters into contracts with both end customers and with third parties who separately contract with their own customers to use Boost Run’s services. These agreements contain lease components for the right to use specifically identified GPU servers and related hardware within dedicated data center areas, along with non-lease components for ancillary services which include the provision of power, internet connectivity, security, and customer support. The company has elected the lessor practical expedient available under ASC Topic 842, Leases, to combine the non-lease components that have the same pattern of transfer as the related operating lease components into a single combined component. The single combined component is accounted for under ASC Topic 842 as an operating lease if the lease components are the predominant components and is accounted for under ASC Topic 606 if the nonlease components are the predominant components. The lease components are the predominant components in our GPU rental arrangements and the single combined components in these arrangements are accounted for under the operating lease guidance of ASC Topic 842.

The agreements provide customers with the exclusive right to control the use of the GPU servers during the contract term, including the ability to determine workloads, GPU utilization, and end-user access. Lease terms are based on the stated noncancellable initial term of the order, commencing when servers are provisioned. The initial terms of the GPU rental agreements may be extended if mutually agreed by both parties.

We have concluded that it is probable that substantially all of the payments will be collected over the term of the arrangements and recognize the combined lease component payments on a straight-line basis over the respective lease terms. The difference between revenue recognized during the period and the contractual payments made is recorded in customer deposits in the interim condensed consolidated balance sheets.

Certain agreements include variable payments related to a percentage of net revenues generated in the period or for additional capacity or ancillary services requested by customers. Variable lease payments are recognized in profit or loss when the changes in facts and circumstances on which the variable lease payments are based occur. The GPU servers remain on the Company’s balance sheet and continue to be depreciated over their estimated useful lives of approximately four years.

Revenue

The Company recognizes revenue in accordance with ASC 606, Revenue from Contract with Customers (“ASC 606”). The core principle of the revenue standard is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods or services. The following five steps are applied to achieve that core principle:

	●	Step 1: Identify the contract with the customer;
	●	Step 2: Identify the performance obligations in the contract;
	●	Step 3: Determine of the transaction price;
	●	Step 4: Allocate the transaction price to the performance obligations in the contract; and
	●	Step 5: Recognize revenue when, or as, the Company satisfies a performance obligation.

In order to identify the performance obligations in a contract with a customer, an entity must assess the promised goods or services in the contract and identify each promised good or service that is distinct. A performance obligation meets ASC 606’s definition of a “distinct” good or service (or bundle of goods or services) if both of the following criteria are met:

	●	The customer can benefit from the good or service either on its own or together with other resources that are readily available to the customer (i.e., the good or service is capable of being distinct); and
	●	The entity’s promise to transfer the good or service to the customer is separately identifiable from other promises in the contract (i.e., the promise to transfer the good or service is distinct within the context of the contract).

If a good or service is not distinct, the good or service is combined with other promised goods or services until a bundle of goods or services is identified that is distinct.

The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer. The consideration promised in a contract with a customer may include fixed amounts, variable amounts, or both. When determining the transaction price, an entity must consider the effects of all of the following:

	●	Variable consideration
	●	Constraining estimates of variable consideration
	●	The existence of a significant financing component in the contract
	●	Noncash consideration
	●	Consideration payable to a customer

Variable consideration is included in the transaction price only to the extent that it is probable that a significant reversal in the amount of cumulative revenue recognized under the accounting contract will not occur when the uncertainty associated with the variable consideration is subsequently resolved.

The transaction price is allocated to each performance obligation on a relative standalone selling price basis.

The transaction price allocated to each performance obligation is recognized when that performance obligation is satisfied, at a point in time or over time, as appropriate.

Blockchain Rewards

Blockchain rewards represent the revenues earned from the provision of GPU computing services to decentralized networks, Bittensor and Aethir. The Company contributes computing power to these networks, who meet the definition of a customer under ASC 606, in exchange for consideration in the form of TAO and ATH respectively (collectively, “digital assets”).

The Company’s performance obligation is to provide computing services that support network operations and validation. Each arrangement consists of a single performance obligation that is satisfied over time as the customer simultaneously receives and consumes the benefits of the services provided. Contracts with customers are open-ended and can be terminated at any time without penalty. Accordingly, the contract term is limited to the period in which services are provided. For Bittensor, this period is defined as the processing of a block, or unit of data in the Bittensor blockchain, which takes approximately 72 minutes, after which rewards are calculated and distributed. For Aethir, rewards and service fees are calculated daily.

The transaction price is measured at the fair value of the digital assets earned at the end of the contract term when the consideration becomes determinable. Revenue is recognized over time as services are provided, with recognition occurring at the point the earned amount is fixed and determinable. Digital assets received as a form of payment are converted to cash or used to fulfill expenses shortly after they are earned. As such, the Company held $0 in TAO and ATH as of June 30, 2026 and December 31, 2025.

Accounts receivable denominated in digital assets represent rights to receive a fixed amount of digital assets and are initially measured at the fair value of the asset receivable. These receivables are accounted for as hybrid instruments, with a receivable host contract that contains an embedded derivative based on the changes in the fair value of the underlying digital asset. The embedded derivative is accounted for at fair value. See Note 10 – Fair Value Measurements.

Debt

Debt is recorded at amortized cost, net of unamortized debt issuance costs and debt discounts, as applicable. Debt issuance costs and debt discounts are recorded as a reduction of the carrying amount of the related debt obligation and are amortized to interest expense using the effective interest method over the contractual term of the borrowing. The Company evaluates amendments to debt arrangements to determine whether such transactions should be accounted for as debt modifications or extinguishments in accordance with applicable accounting guidance.

Income Taxes

The Company accounts for income taxes under the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements. Under this method, the Company determines deferred tax assets and liabilities on the basis of the differences between the financial statement and tax bases of assets and liabilities by using enacted tax rates in effect for the year in which the differences are expected to reverse. The effect of a change in tax rates, or a change in the tax status of an entity, on deferred tax assets and liabilities is recognized in income in the period that includes the enactment date or the date the change in tax status becomes effective, as applicable. See Note 19 – Income Taxes for information related to the change in tax status of the Company in connection with the Business Combination.

The Company recognizes deferred tax assets to the extent that we believe that these assets are more likely than not to be realized. In making such a determination, the Company considers all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations. If the Company determines that it would be able to realize its deferred tax assets in the future in excess of their net recorded amount, the Company would make an adjustment to the deferred tax asset valuation allowance, which would reduce the provision for income taxes.

The Company records uncertain tax positions in accordance with ASC 740, Income Taxes on the basis of a two-step process in which (1) we determine whether it is more likely than not that the tax positions will be sustained on the basis of the technical merits of the position and (2) for those tax positions that meet the more-likely-than-not recognition threshold, we recognize the largest amount of tax benefit that is more than 50 percent likely to be realized upon ultimate settlement with the related tax authority.

We recognize interest and penalties related to unrecognized tax benefits on the provision for income tax expenses in the accompanying interim condensed consolidated statement of operations.

Segment Information

The Company determined its operating segment after considering its organizational structure and the information regularly reviewed and evaluated by its chief operating decision maker (“CODM”) in deciding how to allocate resources and assess performance. The Company has determined that its CODM is its Chief Executive Officer, who reviews the financial information on a regular basis for purposes of making operating decisions, allocation of resources, and assessing financial performance.

The CODM uses net income (loss) to measure segment profit or loss in order to identify underlying trends in the performance of the business for purposes of allocating resources and evaluating financial performance. The Company’s objective in making resource allocation decisions is to optimize the financial results. Significant segment expenses that the CODM reviews and utilizes to manage the Company’s operations are cost of revenue and selling, general and administrative expenses at the level which are presented in the Company’s statements of operations.

On the basis of these factors, the Company determined that it operates and manages its business as one operating segment and, therefore, has one reportable segment. The Company’s primary source of income is from GPU rental services. All ancillary revenue sources—such as revenue generated through the Boost Run Platform, third-party platforms, or brokers—are aggregated within this segment, as they primarily support the provision of GPU rental services. All of the Company’s long-lived assets are located in the United States, and substantially all revenue is earned from providing GPU rental services to customers throughout the United States.

Emerging Growth Company Status

The Company is an emerging growth company, as defined in the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”). Under the JOBS Act, emerging growth companies can delay adopting new or revised accounting standards issued subsequent to the enactment of the JOBS Act, until such time as those standards apply to private companies. The Company has elected to use this extended transition period for complying with new or revised accounting standards that have different effective dates for public and private companies until the earlier of the date that it (i) is no longer an emerging growth company or (ii) affirmatively and irrevocably opts out of the extended transition period provided in the JOBS Act. As a result, these interim condensed consolidated financial statements may not be comparable to companies that comply with the new or revised accounting pronouncements as of public company effective dates.

Recently Adopted Accounting Pronouncements

In July 2025, the FASB issued ASU 2025-05, Measurement of Credit Losses for Accounts Receivable and Contract Assets (“ASU 2025-05”) amending ASC 326, Credit Losses, which provides a practical expedient for all entities in developing reasonable and supportable forecasts as part of estimating expected credit losses to assume that current conditions as of the balance sheet date do not change for the remaining life of the asset. The amendments in ASU 2025-05 are effective for annual reporting periods beginning after December 15, 2025, and interim reporting periods within those annual reporting periods, with early adoption permitted. The Company adopted ASU 2025-05 on January 1, 2026, and the adoption did not have a material impact on the Company’s interim condensed consolidated financial statements.

Accounting Pronouncements Not Yet Adopted

In November 2024, the FASB issued ASU 2024-03, Disaggregation of Income Statement Expenses (“ASC 2024-03”), which requires entities to disaggregate any relevant expense caption presented on the face of the income statement within continuing operations into the following required natural expense categories, as applicable: (1) purchases of inventory, (2) employee compensation, (3) depreciation, (4) intangible asset amortization, and (5) depreciation, depletion, and amortization recognized as part of oil- and gas-producing activities or other depletion expenses. The guidance is effective for fiscal years beginning after December 15, 2026, and interim periods beginning after December 15, 2027, with early adoption permitted. The Company is currently evaluating the impact this amended guidance may have on its interim condensed consolidated financial statements.

There are no other new accounting pronouncements that are expected to have a significant impact on the Company’s interim condensed consolidated financial statements.

Business Combination

6 Months Ended

Jun. 30, 2026

Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]

Business Combination

Note 2. Business Combination

On September 15, 2025, Willow Lane Acquisition Corp. (“Willow Lane” or the “SPAC”) entered into a Business Combination Agreement, as amended on January 13, 2026, with (i) Boost Run, (ii) Benchmark Merger Sub I Inc. (“SPAC Merger Sub”), (iii) Benchmark Merger Sub II LLC (“Company Merger Sub”), (iv) Boost Run Holdings, LLC (“Boost Run Holdings”), (v) George Peng and (vi) Andrew Karos, the Company’s CEO (the “Business Combination Agreement”). On May 8, 2026 (the “Closing Date”), the transactions contemplated by the Business Combination Agreement (collectively, the “Business Combination”) were consummated.

Closing of the Business Combination

In connection with the Business Combination:

	●	Willow Lane domesticated from the Cayman Islands to Delaware.
	●	SPAC Merger Sub merged with and into Willow Lane, with Willow Lane surviving as a wholly owned subsidiary of Boost Run.
	●	Company Merger Sub merged with and into Boost Run Holdings, with Boost Run Holdings surviving as a wholly owned subsidiary of Boost Run.

As a result of the Business Combination, Willow Lane’s outstanding Class A ordinary shares converted into shares of Boost Run Class A Common Stock, and Willow Lane’s outstanding redeemable warrants and private placement warrants converted into Boost Run Public Warrants and Private Warrants, respectively. The converted warrants retained substantially the same terms and conditions existing immediately prior to Closing, except that they became exercisable for shares of Boost Run Class A Common Stock.

The outstanding equity interests of Boost Run Holdings were cancelled and converted into the right to receive merger consideration in accordance with the Business Combination Agreement.

The aggregate merger consideration consisted of:

	●	44,150,000 shares of Boost Run Inc’s Common Stock, valued at approximately $441,500 based on the contractual reference price of $10.00 per share;
	●	an installment note with an initial principal amount of $8,500 issued to Andrew Karos, which was satisfied in connection with the Closing; and
	●	contingent consideration consisting of the Karos Earnout Shares.

No public shares of the SPAC were redeemed in connection with the Business Combination. The Company received net proceeds of approximately $114,076, after giving effect to transaction costs and other closing-related adjustments.

Earnout Arrangements

Pursuant to the Business Combination Agreement, Andrew Karos was entitled to receive up to 7,875,000 additional shares of Boost Run Inc’s Class A Common Stock based on the achievement of specified stock price targets during the three-year period following Closing. The earnout was structured in three equal tranches based on the volume weighted average price (“VWAP”) of Boost Run Inc’s Class A Common Stock equaling or exceeding $12.50, $15.00 and $17.50 per share for at least 20 of 30 consecutive trading days. During the three months ended June 30, 2026, all stock price targets were achieved, and 7,875,000 Karos Earnout Shares were issued.

Pursuant to the Earnout Agreement dated September 15, 2025, as amended on January 13, 2026, Willow Lane Sponsor, LLC (the “Sponsor”) and Goodrich ILMJS LLC (the “SPV”) were entitled to receive up to 1,125,000 Sponsor Earnout Shares and 1,968,750 SPV Earnout Shares, respectively, upon achievement of the same stock price targets. During the three months ended June 30, 2026, all applicable stock price targets were achieved, and an aggregate of 3,093,750 Sponsor and SPV Earnout Shares were issued.

The Karos Earnout Shares, Sponsor Earnout Shares and SPV Earnout Shares (collectively, the “Earnout Shares”) are freestanding instruments indexed to the Company’s own stock and meet the conditions for equity classification under ASC 815, Derivatives and Hedging. Accordingly, the Earnout Shares are classified within permanent equity and are not subject to remeasurement. The Earnout Shares were recognized at the $10.00 per share value established pursuant to the Business Combination Agreement. Upon issuance, the Earnout Shares were recorded as an increase to common stock, at the $0.0001 per share par value of the Company’s Class A Common Stock, with a corresponding reduction to additional paid-in capital, resulting in no net impact to total stockholders’ equity.

Consulting Agreement

Pursuant to a consulting agreement entered into on January 13, 2026 with B. Luke Weil (also see Note 14 – Related Party Transactions), the Company agreed to issue up to 336,000 shares of Class A Common Stock in three equal tranches upon achievement of specified stock price targets. The arrangement is accounted for as an equity-classified award under ASC 718, Compensation—Stock Compensation. During the three months ended June 30, 2026, all applicable vesting conditions associated with the 336,000 share award were satisfied and the award became fully vested. See Note 14 – Related Party Transactions, and Note 16 – Stock-based Compensation.

Deferred Underwriting Commission Amendment

In January 2026, the Company entered into an agreement with an underwriter to reduce certain deferred underwriting commissions related to the Business Combination by $500. In connection with the agreement, the Company recognized a $250 current liability recorded in accrued expenses and other liabilities in the interim condensed consolidated balance sheet representing a guaranteed minimum payment obligation and recorded a corresponding reduction to additional paid-in capital in the interim condensed consolidated balance sheet. The reduction in deferred underwriting commissions resulted in a corresponding increase to additional paid-in capital of $500 in the interim condensed consolidated balance sheet. The underwriter also received certain rights to participate in future financing transactions.

Accounting Treatment

The Business Combination was accounted for as a reverse recapitalization in accordance with U.S. GAAP. Under this method of accounting, the SPAC was treated as the acquired company for financial reporting purposes and Boost Run Holdings was treated as the accounting acquirer. Boost Run Inc, the new public parent company formed to effect the Business Combination, was evaluated under the guidance on non-substantive newly formed entities in ASC 805 and was determined not to be a substantive entity. Accordingly, Boost Run Inc. is not itself considered in identifying the accounting acquirer. Because Boost Run Inc. survives as the ultimate parent of the combined company, the reverse recapitalization is presented by reference to Boost Run Inc’s legal capital structure. Accordingly, the Business Combination was treated as the equivalent of Boost Run Holdings issuing equity for the net assets of the SPAC, with no goodwill or other intangible assets recognized. The net assets of the SPAC were recorded at historical cost, and no goodwill or other intangible assets were recognized. The consolidated assets, liabilities, and results of operations prior to the Business Combination are those of Boost Run Holdings. The equity structure has been retrospectively adjusted in all periods presented to reflect the number and class of shares of Boost Run Inc. Common Stock was issued to the former equity holders of Boost Run Holdings in connection with the reverse recapitalization. The historical accumulated deficit of the SPAC and Boost Run Inc. as of the Closing was reclassified to additional paid-in capital, as only Boost Run Holdings’ retained earnings are carried forward in connection with the reverse recapitalization; this reclassification did not impact total stockholders’ equity.

Boost Run Holdings was determined to be the accounting acquirer based on the following factors:

	●	Legacy Boost Run Holdings equity holders retained approximately 90% of the voting power of the combined company on a fully diluted basis;
	●	Legacy Boost Run Holdings equity holders appointed a majority of the Board of Directors;
	●	Boost Run Holdings’ operations represent the ongoing operations of the combined company; and
	●	Boost Run Holdings’ management team became the management team of the combined company.

The following table illustrates the Boost Run Units outstanding immediately prior to Closing, and the number of Boost Run Common Stock issued as a result of the Closing.

	Boost Run Holdings Units outstanding immediately prior to Closing			Number of Shares of Boost Run Common Stock issued to Boost Run Holdings Unit Holders upon Closing
Class A Units		8,500	Class B		29,533,018
Class B Units		4,149	Class A		14,241,982
Class C Units		128	Class A		375,000
		12,777			44,150,000

The following table illustrates the combined share ownership after the Closing.

	Combined Share Ownership
	Shares		%

Boost Run Class A Common Stock issued to Sponsors and SPV		4,628,674		8	%
Boost Run Class A Common Stock issued to Willow Lane public shareholders		12,650,000		21	%
Boost Run Class B Common Stock issued to Boost Run Holdings Unit Holders		29,533,018		48	%
Boost Run Class A Common Stock issued to Boost Run Holdings Unit Holders		14,616,982		23	%
Total shares of Boost Run Common Stock		61,428,674		100	%

- Definition

The entire disclosure for business combination.

+ References

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+ Details

Schedule of Maturities of Long Term Debt (Details) - USD ($) $ in Thousands	Jun. 30, 2026	Apr. 17, 2026	Dec. 31, 2025
Debt Disclosure [Abstract]
Financial obligations, Remaining 2026	$ 21,752
Debt Remaining 2026
Financial Obligations 2027	20,500
Debt 2027
Financial Obligations 2028	20,000
Debt 2028
Financial Obligations 2029	20,000
Debt 2029
Financial Obligations 2030	20,000
Debt 2030
Financial obligations, Thereafter
Debt Thereafter
Financial obligations, Total undiscounted payments	102,252	$ 100,000
Debt Total undiscounted payments
Financial obligations, less: unamortized discount	(23,768)
Debt less: unamortized discount
Ffinancial obligations,Total financial obligations	78,484
Debt Total financial obligations			$ 6,266

Schedule of Net Loss Per Share, Basic and Diluted (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended				6 Months Ended
	Jun. 30, 2026	Mar. 31, 2026	Jun. 30, 2025	Mar. 31, 2025	Jun. 30, 2026	Jun. 30, 2025
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Net (loss) income	$ (75,047)	$ (4,118)	$ 2,530	$ 21	$ (79,165)	$ 2,551
Common Class A [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Net (loss) income attributable to common stockholders - basic - Class B	(25,830)				(17,471)
Net (loss) income attributable to common stockholders - dilutive - Class A	$ (75,047)		$ 2,530		$ (79,165)	$ 2,551
Weighted average common shares outstanding - basic - Class B	15,499,251				8,363,328
Incremental Shares - PIU - Class A			12,550,730			12,536,544
Weighted average common shares outstanding - dilutive - Class A	45,032,269		42,083,748		37,896,346	42,069,562
Net (loss) income per share - basic - Class B	$ (1.67)				$ (2.09)
Net (loss) income per share - dilutive - Class A	$ (1.67)		$ 0.06		$ (2.09)	$ 0.06
Common Class B [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Net (loss) income attributable to common stockholders - basic - Class B	$ (49,217)		$ 2,530		$ (61,694)	$ 2,551
Weighted average common shares outstanding - basic - Class B	29,533,018		29,533,018		29,533,018	29,533,018
Incremental Shares - Class B conversion to Class A	29,533,018		29,533,018		29,533,018	29,533,018
Net (loss) income per share - basic - Class B	$ (1.67)		$ 0.09		$ (2.09)	$ 0.09

Summary of Significant Accounting Policies (Details Narrative)	6 Months Ended
	Jun. 30, 2026 USD ($) Segment	May 08, 2026 USD ($)	Dec. 31, 2025 USD ($)
AccountingPoliciesLineItems [Line Items]
Deferred transaction costs		$ 1,908,000
Deferred transaction costs			$ 1,002,000
Digital assets held	$ 0		$ 0
Single Reportable Segment [Member]
AccountingPoliciesLineItems [Line Items]
Number of reportable segment \| Segment	1

Software Licensing and Support Arrangement

6 Months Ended

Jun. 30, 2026

Software Licensing And Support Arrangement

Software Licensing and Support Arrangement

Note 8. Software Licensing and Support Arrangement

On April 17, 2026, the Company entered into a long-term software licensing and support arrangement under which it obtained term software licenses, support services, and certain implementation and subscription offerings (the “bolt-on offerings”). The arrangement provides for aggregate contractual consideration of $100,000, payable in five annual installments beginning in October 2026.

The Company concluded that the deferred payment terms contain a significant financing component. Accordingly, upon execution of the arrangement, the payment obligation was initially measured at the present value of the future contractual payments using an imputed interest rate determined at inception. The difference between the contractual payment obligation and its present value is recognized as interest expense over the payment term using the effective interest method.

The Company allocated the present value of the contractual consideration to the software licenses, support services, and bolt-on offerings based on the contractual pricing established in the arrangement. Management concluded that those contractual fee allocations represented the best evidence reasonably available of the relative standalone prices of the identified elements because observable standalone pricing information was not available, the software licenses and support services are not sold separately, and management did not identify evidence indicating that the contractual pricing was structured to subsidize one contractual element with another.

The software licenses are recognized as finite-lived intangible assets and are amortized on a straight-line basis over the contractual license period, which management concluded represents the estimated useful life of the licenses. Refer to software licenses in Note 6 – Intangible Assets, net.

The portions of the consideration allocated to support services and bolt-on offerings are recognized within other assets on the interim condensed consolidated balance sheets, representing the Company’s contractual rights to receive those future services. The support services asset is amortized on a straight-line basis over the contractual support period as the Company receives and consumes the benefits of the support services throughout the contractual term. The bolt-on offerings include subscription-based offerings and implementation-related professional services and are recognized as a single asset because the contractual consideration for the bolt-on offerings is priced as a single package and is not separately allocated among the individual components. Accordingly, the bolt-on offerings asset is amortized on a straight-line basis over the three-year contractual term. Refer to support services asset and bolt-on offerings asset in Note 7 – Other Assets.

The liability associated with the deferred payment arrangement are recognized within finance obligation, current and finance obligation, non-current on the interim condensed consolidated balance sheets. Refer to software licensing and support agreement in Note 13 – Financial Obligations and Debt.

Interest expense associated with the financing component is recognized separately from amortization expense in the interim condensed consolidated statements of operations.

During the three and six months ended June 30, 2026, the Company recognized $1,873 of amortization expense related to the term software licenses, $853 of support services expense related to the support asset, $26 of expense related to bolt-on offerings, and $1,904 of interest expense associated with the financing component of the License Agreement. The amortization of the software licenses, support services asset, and bolt-on offerings is presented within depreciation and amortization expense in the condensed consolidated statements of operations. Interest expense associated with the financing component is presented within interest expense and is recognized using the effective interest method over the contractual payment term.

Income Taxes

6 Months Ended

Jun. 30, 2026

Income Tax Disclosure [Abstract]

Income Taxes

Note 19. Income Taxes

In connection with the Business Combination (see Note 2 – Business Combination), Boost Run Holdings, LLC, previously treated as a nontaxable partnership for U.S. federal income tax purposes, became a wholly-owned disregarded entity of Boost Run, Inc. The Business Combination was accounted for as a reverse recapitalization for financial reporting purposes, with Boost Run identified as the accounting acquirer, as Boost Run’s legacy equity holders retained the majority of the voting power, board composition, and senior management of the combined company. Accordingly, the Business Combination did not result in a new basis of accounting, a step-up in the tax basis of Boost Run’s assets and liabilities, or the recognition of goodwill, and the tax consequences of the Business Combination are accounted for as a change in the tax status of an entity.

For the three and six months ended June 30, 2026, the Company was unable to make a reliable estimate of its annual effective tax rate (“AETR”) for purposes of ASC 740-270. The Company’s projected annual ordinary income is such that small changes in the projection of annual ordinary income result in disproportionately large, and not meaningful, changes in the estimated AETR and the resulting interim tax provision. Accordingly, in accordance with ASC 740-270-30-6, the Company used the actual effective tax rate for the year-to-date period as its best estimate of the annual effective tax rate for purposes of calculating the tax provision on ordinary income for the period. The Company will reassess at each future interim period whether a reliable AETR estimate can be made.

For the three and six months ended June 30, 2026, the Company recognized income tax expense of $55,741 in provision for income taxes in the interim condensed consolidated statement of operations. The Company’s effective tax rate for the three and six months ended June 30, 2026, are negative 288.7% and negative 238.0%, respectively.

The Company recognized deferred tax liabilities and deferred tax assets for the cumulative temporary differences that existed as of the Closing date, resulting in income tax expense of $55,741, recorded to provision for income taxes in the interim condensed consolidated statement of operations and a deferred tax liability on the Company’s interim condensed consolidated balance sheet. The temporary differences were measured based on the Company’s best estimate of the carryover tax basis of the Company’s assets and liabilities as of the Closing date, including with respect to depreciation methods expected to be elected on the Company’s final partnership income tax return for the pre-Business Combination period, and using the enacted U.S. federal statutory rate of 21% and an estimated blended state rate reflecting the Company’s state footprint as of the measurement date. These estimates are based on the Company’s current expectations and preliminary discussions with its tax return preparers and are subject to change as the Company’s state footprint evolves and as the Company’s final pre-Business Combination tax returns are completed and filed. This item is treated as a discrete item for interim reporting purposes and is excluded from the year-to-date ordinary income and actual effective tax rate described above.

The Company is in a net deferred tax liability position, with recognized deferred tax liabilities exceeding recognized deferred tax assets and expects to generate sufficient future taxable income to realize its deferred tax assets. Accordingly, no valuation allowance was recorded against the deferred tax assets established in connection with the Business Combination.

Because the Company was not historically subject to entity-level income tax, income tax expense and the effective tax rate for the current-year periods presented are not comparable to the corresponding prior-year periods, which did not reflect income tax expense attributable to the Company’s operations.

- Definition

The entire disclosure for income tax.

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-URI https://asc.fasb.org/1943274/2147482685/740-10-50-21

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 17
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-17

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 11.C)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479360/740-10-S99-2

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482603/740-30-50-2

+ Details

Summary of Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2026

Accounting Policies [Abstract]

Schedule of Estimated Useful Life

Computer hardware		4 years
Tool and machine		4 years
Computer equipment		3 years

Description of Business and Basis of Presentation (Details Narrative) - USD ($) $ in Thousands	Jun. 30, 2026	Dec. 31, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Customer deposits	$ 34,880	$ 15,426

Revenues (Tables)

6 Months Ended

Jun. 30, 2026

Revenue from Contract with Customer [Abstract]

Schedule of Disaggregated Revenues

The following table presents the Company’s disaggregated revenues:

	2026		2025		2026		2025
	For the three months ended June 30,				For the six months ended June 30,
	2026		2025		2026		2025
Lease revenue	$	30,417	$	7,094	$	41,032	$	11,038
Blockchain award revenue		721		1,329		1,062		1,525
Total revenue	$	31,138	$	8,423	$	42,094	$	12,563

Stock-Based Compensation (Tables)

6 Months Ended

Jun. 30, 2026

Share-Based Payment Arrangement [Abstract]

Schedule of Class A Common Stock Converted from Profit Interest Units Activity

The following is a summary of the Class A common stock converted from Profit Interest Units activity for the six months ended June 30, 2026:

	Class A Common Stock Converted from Profit Interest Units			Weighted Average Participation Threshold
Unvested balance as of December 31, 2025		13,847,261		$	1,322
Granted		-			-
Vested		(13,847,261	)		(1,322	)
Forfeited		-			-
Unvested balance as of June 30, 2026		-		$	-
Vested balance as of June 30, 2026		14,241,982		$	1,417
Conversion		(14,241,982	)	$	(1,417	)
Outstanding as of June 30, 2026		-		$	-

Schedule of Weighted Average Assumptions

The following weighted-average assumptions were used in the Monte Carlo simulation:

Volatility		75.0	%
Risk-free interest rate		4.15	%
Dividend yield		0.00	%
Maximum term (years)		7.0
Stock price at grant date	$	20.97

Accrued Expenses and Other Liabilities (Tables)

6 Months Ended

Jun. 30, 2026

Payables and Accruals [Abstract]

Schedule of Accrued Expenses and Other Current Liabilities

Accrued expenses and other liabilities consisted of the following:

	June 30,		December 31,
	2026		2025
Professional fees	$	845	$	-
Accrued electricity cost		400		-
Accrued bonus		277		248
Deferred underwriting commission		250
Contract liability		240		-
Tax		71		-
Other		90		987
Total accrued expenses and other liabilities	$	2,173	$	1,235

Fair Value Measurements (Tables)

6 Months Ended

Jun. 30, 2026

Fair Value Disclosures [Abstract]

Summary of Changes in the Estimated Fair Value

During the three months ended March 31, 2026, the security deposit was returned by the Aethir network, resulting in full settlement of the digital asset receivable. Accordingly, no digital asset receivable remained outstanding as of June 30, 2026:

Balance – December 31, 2025	$	28
Change in fair value		3
Settlement of digital asset receivable		(31	)
Balance - March 31, 2026	$	-
Change in fair value		-
Settlement of digital asset receivable		-
Balance - June 30, 2026	$	-

Prepaid Expenses

6 Months Ended

Jun. 30, 2026

Prepaid Expenses

Prepaid Expenses

Note 4. Prepaid Expenses

Prepaid expenses consisted of the following:

	June 30,		December 31,
	2026		2025
Operating and finance lease prepaid	$	5,332	$	6,050
Insurance		4,085		-
Software and apps		1,000		-
Contract labor		456		-
Other		154		137
Total prepaid expenses, current	$	11,027	$	6,187
Software and apps		994		-
Other		134		-
Total prepaid expenses, non-current	$	1,128	$	-

Equipment, Net (Tables)

6 Months Ended

Jun. 30, 2026

Property, Plant, and Equipment [Abstract]

Schedule of Equipment

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

Net (Loss) Income Per Share (“EPS”) (Tables)

6 Months Ended

Jun. 30, 2026

Net (loss) income per share:

Schedule of Net Loss Per Share, Basic and Diluted

The following table sets forth the computation of basic and diluted net loss per share for the three months ended June 30, 2026:

	2026			2025
	For the three months ended June 30,
	2026			2025
Numerator:
Net (loss) income	$	(75,047	)	$	2,530

Net loss attributable to common stockholders - basic - Class A	$	(25,830	)	$	-
Net (loss) income attributable to common stockholders - basic - Class B	$	(49,217	)	$	2,530

Net (loss) income attributable to common stockholders - dilutive - Class A	$	(75,047	)	$	2,530

Denominator:
Weighted average common shares outstanding - basic - Class A		15,499,251			-
Weighted average common shares outstanding - basic - Class B		29,533,018			29,533,018

Incremental Shares - PIU - Class A		-			12,550,730
Incremental Shares - Class B conversion to Class A		29,533,018			29,533,018

Weighted average common shares outstanding - dilutive - Class A		45,032,269			42,083,748

Earnings (loss) per share
Net loss per share - basic - Class A	$	(1.67	)		N/A
Net (loss) income per share - basic - Class B	$	(1.67	)	$	0.09

Net (loss) income per share - dilutive - Class A	$	(1.67	)	$	0.06

The following table sets forth the computation of basic and diluted net loss per share for the six months ended June 30, 2026:

	2026			2025
	For the six months ended June 30,
	2026			2025
Numerator:
Net (loss) income	$	(79,165	)	$	2,551

Net loss attributable to common stockholders - basic - Class A	$	(17,471	)	$	-
Net (loss) income attributable to common stockholders - basic - Class B	$	(61,694	)	$	2,551

Net (loss) income attributable to common stockholders - dilutive - Class A	$	(79,165	)	$	2,551

Denominator:
Weighted average common shares outstanding - basic - Class A		8,363,328			-
Weighted average common shares outstanding - basic - Class B		29,533,018			29,533,018

Incremental Shares - PIU - Class A		-			12,536,544
Incremental Shares - Class B conversion to Class A		29,533,018			29,533,018

Weighted average common shares outstanding - dilutive - Class A		37,896,346			42,069,562

Earnings (loss) per share
Net loss per share - basic - Class A	$	(2.09	)		N/A
Net (loss) income per share - basic - Class B	$	(2.09	)	$	0.09

Net (loss) income per share - dilutive - Class A	$	(2.09	)	$	0.06

Schedule of Anti-dilutive securities

Anti-dilutive securities	June 30, 2026
Warrants		7,358,535
Contingent shares		11,304,750
Total		18,663,285

Business Combination (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands					1 Months Ended	3 Months Ended	6 Months Ended
	May 08, 2026	Jan. 31, 2026	Jan. 13, 2026	Sep. 15, 2025	May 31, 2026	Jun. 30, 2026	Jun. 30, 2026	Mar. 31, 2026	Dec. 31, 2025
Business Combination [Line Items]
Shares received on business acquisition, value						$ 116,566
Proceeds from business combination							$ 114,076
Earnout shares par value						$ 20.97	$ 20.97
Deferred underwriting commissions related to Business Combination							$ 500
Minimum payment obligation						$ 250	250
Additional paid-in capital						$ 500	$ 500
Boost Run Inc [Member] \| Share-Based Payment Arrangement, Tranche One [Member]
Business Combination [Line Items]
Volume-weighted average price				$ 12.50
Boost Run Inc [Member] \| Share-Based Payment Arrangement, Tranche Two [Member]
Business Combination [Line Items]
Volume-weighted average price				15.00
Boost Run Inc [Member] \| Share-Based Payment Arrangement, Tranche Three [Member]
Business Combination [Line Items]
Volume-weighted average price				17.50
Merger Agreement [Member]
Business Combination [Line Items]
Earnout shares issued, shares			3,093,750
Issued shares	7,875,000					7,875,000
Earnout Agreement Amendment [Member]
Business Combination [Line Items]
Earnout shares issued, shares		1,125,000,000
Earnout Agreement Amendment [Member] \| Goodrich ILMJS LLC [Member]
Business Combination [Line Items]
Earnout shares issued, shares		1,968,750
Consulting Agreement [Member]
Business Combination [Line Items]
Issued shares, granted			336,000
Boost Run Holding LLC [Member]
Business Combination [Line Items]
Common stock par value				$ 10.00
Installment notes				$ 8,500	$ 8,500
Benchmark Merger Sub I Inc [Member]
Business Combination [Line Items]
Earnout shares par value								$ 10.00
Common Class B [Member]
Business Combination [Line Items]
Common stock par value						$ 0.0001	$ 0.0001		$ 0.0001
Common Stock [Member] \| Benchmark Merger Sub I Inc [Member]
Business Combination [Line Items]
Common stock par value								$ 0.0001
Common Stock [Member] \| Common Class B [Member]
Business Combination [Line Items]
Shares received on business acquisition, value						$ 2
Common Stock [Member] \| Common Class B [Member] \| Boost Run Holding LLC [Member]
Business Combination [Line Items]
Earnout shares issued, shares				44,150,000
Shares received on business acquisition, value				$ 441,500

Business Combination (Tables)

6 Months Ended

Jun. 30, 2026

Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]

Schedule of Common Stock issued

The following table illustrates the Boost Run Units outstanding immediately prior to Closing, and the number of Boost Run Common Stock issued as a result of the Closing.

	Boost Run Holdings Units outstanding immediately prior to Closing			Number of Shares of Boost Run Common Stock issued to Boost Run Holdings Unit Holders upon Closing
Class A Units		8,500	Class B		29,533,018
Class B Units		4,149	Class A		14,241,982
Class C Units		128	Class A		375,000
		12,777			44,150,000

Schedule of Share Ownership

The following table illustrates the combined share ownership after the Closing.

	Combined Share Ownership
	Shares		%

Boost Run Class A Common Stock issued to Sponsors and SPV		4,628,674		8	%
Boost Run Class A Common Stock issued to Willow Lane public shareholders		12,650,000		21	%
Boost Run Class B Common Stock issued to Boost Run Holdings Unit Holders		29,533,018		48	%
Boost Run Class A Common Stock issued to Boost Run Holdings Unit Holders		14,616,982		23	%
Total shares of Boost Run Common Stock		61,428,674		100	%

Schedule of Indebtedness Consisted (Details) - USD ($) $ in Thousands	Jun. 30, 2026	Dec. 31, 2025
Debt Instrument [Line Items]
Related party loan
Total debt		$ 6,266
Less: current portion		(242)
Total long-term debt, net		6,024
Bridge Loan [Member]
Debt Instrument [Line Items]
Related party loan		4,836
Related Party Loan [Member]
Debt Instrument [Line Items]
Related party loan		$ 1,430

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 235
-Name Accounting Standards Codification
-Section S99
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147478478/942-210-S50-1

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 1
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
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+ Details

- Definition

Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt. Excludes lease obligation.

+ References

+ Details

Stockholders’ Equity (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2026	Jun. 30, 2026	Jun. 30, 2025	Dec. 31, 2025	Aug. 28, 2025
Class of Stock [Line Items]
Common stock shares authorized	1,000,000,000	1,000,000,000
Preferred stock shares authorized	300,000,000	300,000,000
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock shares issued	0	0
Preferred stock shares outstanding	0	0
Number of warrants or rights outstanding	7,358,535	7,358,535
Exercise of warrants, shares	4,112,176	4,112,176
Proceeds from the exercise of warrants		$ 43,440
Warrant receivable	$ 3,850	$ 3,850
Common Class A [Member]
Class of Stock [Line Items]
Common stock shares authorized	500,000,000	500,000,000		500,000,000
Common stock par value	$ 0.0001	$ 0.0001		$ 0.0001
Units outstanding	47,312,582	47,312,582		769,721
Exercise price of warrants	$ 11.50	$ 11.50
Number of warrants or rights outstanding	11,470,711	11,470,711
Common Class B [Member]
Class of Stock [Line Items]
Common stock shares authorized	200,000,000	200,000,000		200,000,000
Common stock par value	$ 0.0001	$ 0.0001		$ 0.0001
Units outstanding	29,533,018	29,533,018		29,533,018
Common Class C [Member]
Class of Stock [Line Items]
Units outstanding					128
Participation threshold price per unit					$ 6,394

Commitments and Contingencies

6 Months Ended

Jun. 30, 2026

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

Note 18. Commitments and Contingencies

Partnership Agreement

On April 17, 2026, the Company entered into a Partnership Agreement (“PA”), establishing a five-year strategic purchasing arrangement. Under the PA, the Company is committed to minimum annual purchase commitments across specified product categories, with aggregate minimum purchase commitments totaling approximately $1,440,000 over the five-year term, payable as $578,000 in the first year and $215,500 in each of the second through fifth years. The PA also establishes minimum purchase requirements for certain specified product categories within the annual purchase commitments (“Designated Spend requirements”). The agreement also provides for volume-based pricing discounts, supply chain prioritization, and advance planning coordination. If the Company does not satisfy the applicable annual minimum purchase commitment through qualifying purchases during a contract year, it is required to pay the contractual shortfall amount for that year.

As of June 30, 2026, the Company had placed qualifying orders that substantially exceeded the aggregate minimum purchase commitment for the first contract year, and subsequent qualifying orders satisfied the remaining applicable Year 1 Designated Spend requirements. Accordingly, management does not expect to incur a contractual shortfall payment for at least one year from the date these interim condensed consolidated financial statements are issued. Except for amounts recognized in connection with executed purchase orders, no asset or liability has been recognized for the remaining executory purchase commitments under the PA.

GPU Server Rental Services Agreement

On June 8, 2026, the Company entered into a GPU server rental services agreement with a third party pursuant to which the Company will provide 240 GPU servers for an initial term of three years commencing on November 30, 2026. Under the agreement, the customer is required to make aggregate prepayments of $18,972 prior to commencement of services and an additional payment of $37,944 on the service commencement date, as well as a monthly rental fee of $3,689. On June 27, 2026, the Company and the customer executed Amendment No. 1 to the agreement, which added (i) a firm, non-cancellable commitment for 18 dedicated CPU nodes, and (ii) a firm, non-cancellable commitment for approximately 6.27 petabytes of raw NVMe storage for the full duration of the GPU rental term. Total contractual consideration associated with the initial term is approximately $207,565. The agreement provides the customer with options to renew the arrangement for successive one-year terms beginning November 30, 2029 and November 30, 2030.

As of June 30, 2026, the Company recorded deferred revenue of $18,972 to customer deposits in the interim condensed consolidated balance sheet related to customer prepayments received under the agreement.

Data Center Capacity and Construction Agreement

In April 2026, the Company entered into a capacity and construction agreement for a colocation site which requires the owner of the colocation site to complete certain improvements and provide the Company with a first right of refusal on the full capacity of the colocation site either through a lease, colocation agreement, or outright acquisition. Additionally, this agreement requires the Company to pay certain fees upon execution of the agreement and completion of the project. The Company is required to pay $3,500 at project completion. As of June 30, 2026, the Company paid $1,750 upon execution of the agreement.

Legal proceedings

From time to time, the Company may be involved in legal proceedings arising in the normal course of business. When deemed appropriate by management, the Company records reserves in its interim condensed consolidated financial statements for pending litigation matters. As of June 30, 2026, management was not aware of any pending or threatened legal actions that would require accrual or disclosure.

Financial Obligations and Debt (Tables)

6 Months Ended

Jun. 30, 2026

Debt Disclosure [Abstract]

Schedule of Financial Obligations

The Company’s financial obligations consisted of the following:

Schedule of Financial Obligations

	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		$	-

Schedule of Indebtedness Consisted

The Company’s indebtedness consisted of the following:

Schedule of Indebtedness Consisted

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

Schedule of Maturities of Long Term Debt

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		$	-

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

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+ Details

Financial Obligations and Debt (Details Narrative) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
	Aug. 11, 2025	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025	Jun. 26, 2026	May 06, 2026	Feb. 27, 2026	Dec. 31, 2025
Debt Instrument [Line Items]
Letter of credit outstanding amount							$ 12,960
Restricted cash		$ 13,002		$ 13,002
Financed insurance premiums		78,484		78,484
Loss on extinguishment debt		$ 1,351		$ 1,351
August 2025 Bridge Loan Agreement [Member] \| Bridge Loan [Member]
Debt Instrument [Line Items]
Line of credit bridge loan	$ 5,000
Line of credit additional borrowings	$ 20,000
Loan interest rate, percentage	4.50%
Prime floor rate, percentage	7.50%
Line of credit facility, description	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.
February 2026 Bridge Loan Agreement [Member] \| Bridge Loan [Member]
Debt Instrument [Line Items]
Short term bridge loans								$ 11,000
Insurance Premium Financing Agreement [Member]
Debt Instrument [Line Items]
Financed insurance premiums						$ 2,179
Interest rate						7.99%

Schedule of Equipment (Details) - USD ($) $ in Thousands	Jun. 30, 2026	Dec. 31, 2025
Property, Plant, and Equipment [Line Items]
Property plant and equipment, gross	$ 62,503	$ 19,147
Less: accumulated depreciation	(7,567)	(4,281)
Total equipment, net	54,936	14,866
Computer Hardware [Member]
Property, Plant, and Equipment [Line Items]
Property plant and equipment, gross	34,368	11,025
Fixed Assets [Member]
Property, Plant, and Equipment [Line Items]
Property plant and equipment, gross	28,040	8,094
Tool And Machine [Member]
Property, Plant, and Equipment [Line Items]
Property plant and equipment, gross	67
Computer Equipment [Member]
Property, Plant, and Equipment [Line Items]
Property plant and equipment, gross	$ 28	$ 28

- Definition

Amount of accumulated depreciation, depletion, and amortization of property, plant, and equipment. Includes, but is not limited to, land and land improvement; building; machinery and equipment; furniture and fixture; and work of art, historical treasure, or similar asset classified as collection.

+ References + Details

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

+ Details

- Definition

Amount, after accumulated depreciation, depletion, and amortization, of property, plant, and equipment. Includes, but is not limited to, land and land improvement; building; machinery and equipment; furniture and fixture; and work of art, historical treasure, or similar asset classified as collection.

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+ Details

Accrued Expenses and Other Liabilities

6 Months Ended

Jun. 30, 2026

Payables and Accruals [Abstract]

Accrued Expenses and Other Liabilities

Note 11. Accrued Expenses and Other Liabilities

Accrued expenses and other liabilities consisted of the following:

	June 30,		December 31,
	2026		2025
Professional fees	$	845	$	-
Accrued electricity cost		400		-
Accrued bonus		277		248
Deferred underwriting commission		250
Contract liability		240		-
Tax		71		-
Other		90		987
Total accrued expenses and other liabilities	$	2,173	$	1,235

Schedule of Common Stock issued (Details)	Jun. 30, 2026 shares
Business Combination [Line Items]
Shares issued	44,150,000
Common Class A [Member]
Business Combination [Line Items]
Shares issued	14,241,982
Common Class B [Member]
Business Combination [Line Items]
Shares issued	29,533,018
Common Class A One [Member]
Business Combination [Line Items]
Shares issued	375,000
Boost Run Holdings [Member]
Business Combination [Line Items]
Shares outstanding	12,777
Boost Run Holdings [Member] \| Common Class A [Member]
Business Combination [Line Items]
Shares outstanding	8,500
Boost Run Holdings [Member] \| Common Class B [Member]
Business Combination [Line Items]
Shares outstanding	4,149
Boost Run Holdings [Member] \| Common Class C [Member]
Business Combination [Line Items]
Shares outstanding	128

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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+ Details

Schedule of Future Minimum Lease Payments (Details) - USD ($) $ in Thousands	Jun. 30, 2026	Mar. 31, 2026	Jun. 30, 2025
Finance Leases
Operating lease 2026	$ 13,288
Finance lease 2026	45,451
Operating lease 2027	28,942
Finance lease 2027	103,529
Operating lease 2028	25,974
Finance lease 2028	99,826
Operating lease 2029	21,352
Finance lease 2029	12,051
Operating lease 2030	17,094
Finance lease 2030
Operating lease Thereafter	38,799
Finance lease Thereafter
Operating lease total future minimum lease payments	145,449
Finance lease total future minimum lease payments	260,857	$ 55,693	$ 40,548
Operating lease less: imputed interest	(25,928)
Finance lease less: imputed interest	(22,731)
Operating lease total	119,521
Finance lease total	$ 238,126

Schedule of Other Current Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2026	Dec. 31, 2025
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Support services asset (Note 8)	$ 4,209
Bolt-on offerings asset (Note 8)	129
Other	404	131
Total other current assets	$ 4,742	$ 131

Summary of Changes in the Estimated Fair Value (Details) - Digital Asset Receivable [Member] - Fair Value, Inputs, Level 2 [Member] - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2026	Mar. 31, 2026
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair value, measurement with unobservable inputs reconciliation, recurring basis, liability value		$ 28
Fair value, measurement with unobservable inputs reconciliation, recurring basis, Change in fair value		3
Fair value, measurement with unobservable inputs reconciliation, recurring basis, Settlement of digital asset receivable		(31)
Fair value, measurement with unobservable inputs reconciliation, recurring basis, liability value

Schedule of Intangible Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2026	Dec. 31, 2025	Jun. 30, 2025
Intangible Asset, Finite-Lived [Line Items]
Gross carrying amount	$ 50,834
Total intangible assets, Accumulated amortization	(1,873)		$ 0
Total, Net	48,961
Total intangible assets, Accumulated amortization	1,873		$ 0
Net	68
Total intangible assets, Gross carrying amount	50,918	16
Total intangible assets, Net	49,045	16
IP Addresses [Member]
Intangible Asset, Finite-Lived [Line Items]
Net	84	16
Accumulated amortization
Software Licenses [Member]
Intangible Asset, Finite-Lived [Line Items]
Gross carrying amount	50,834
Total intangible assets, Accumulated amortization	(1,873)
Total, Net	48,961
Total intangible assets, Accumulated amortization	$ 1,873

Fair Value Measurements

6 Months Ended

Jun. 30, 2026

Fair Value Disclosures [Abstract]

Fair Value Measurements

Note 10. Fair Value Measurements

The authoritative guidance on fair value measurements establishes a three-tier fair value hierarchy for disclosure of fair value measurements as follows:

Level 1 — Quoted prices in active markets for identical assets or liabilities.

Level 2 — Observable inputs (other than Level 1 quoted prices), such as quoted prices in active markets for similar assets or liabilities, quoted prices in markets that are not active for identical or similar assets or liabilities, or other inputs that are observable or can be corroborated by observable market data.

Level 3 — Unobservable inputs that are supported by little or no market activity that are significant to determining the fair value of the assets or liabilities, including pricing models, discounted cash flow methodologies and similar techniques.

Assets and liabilities measured at fair value are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires management to make judgments and consider factors specific to the asset or liability.

The carrying values of the Company’s accounts receivable, prepaid expenses, other current assets, accounts payable, credit card payable, and accrued expenses and other current liabilities approximate their fair values due to the short-term nature of these instruments. The carrying value of long-term financial obligations and debt approximates fair value because of the market interest rate of the debt.

Financial Instruments Recorded at Fair Value on a Recurring Basis

Digital Asset Receivable

As part of the Company’s Blockchain Rewards revenue generating activities, the Company was required to make an initial deposit of USDC and ATH tokens with the Aethir network. These tokens are given to the network in connecting with staking services and remain with the network until the end of the company’s provision of services to the network. As tokens are held and controlled by the network, the deposit represents a receivable for the Company, accounted for as a hybrid instrument under ASC 815 with the host contract representing the underlying digital assets receivable and an embedded derivative based on the changes in fair value of the underlying digital assets. Digital assets receivable are included in accounts receivable in the interim condensed consolidated balance sheets.

The Company uses active spot prices as the only key input to determine the fair value of the embedded derivative related to digital assets receivable. Fair value is measured using quoted digital asset prices at the time of measurement within the Company’s principal market. Key inputs for measuring the embedded derivative on digital assets receivable are observable and can be validated against pricing sources with reasonable price transparency. The reliance on observable inputs supports the categorization of the embedded derivative as Level 2 within the fair value hierarchy.

Balance – December 31, 2025	$	28
Change in fair value		3
Settlement of digital asset receivable		(31	)
Balance - March 31, 2026	$	-
Change in fair value		-
Settlement of digital asset receivable		-
Balance - June 30, 2026	$	-

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

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+ Details

Cover - $ / shares	6 Months Ended
Cover - $ / shares	Jun. 30, 2026	Aug. 17, 2026
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2026
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2026
Current Fiscal Year End Date	--12-31
Entity File Number	001-43277
Entity Registrant Name	Boost Run Inc.
Entity Central Index Key	0002090646
Entity Tax Identification Number	39-4824850
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	5 Revere Drive
Entity Address, Address Line Two	Suite 200
Entity Address, City or Town	Northbrook
Entity Address, State or Province	IL
Entity Address, Postal Zip Code	60062
City Area Code	(847)
Local Phone Number	489-3367
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Class A Common Stock, par value $0.0001 per share
Title of 12(b) Security	Class A Common Stock, par value $0.0001 per share
Trading Symbol	BRUN
Security Exchange Name	NASDAQ
Warrants, each whole warrant is exercisable for one share of Class A Common Stock at an exercise price of $11.50 per share
Title of 12(b) Security	Warrants, each whole warrant is exercisable for one share of Class A Common Stock at an exercise price of $11.50 per share
Trading Symbol	BRUNW
Security Exchange Name	NASDAQ
Common Class A [Member]
Entity Common Stock, Shares Outstanding		49,954,423
Entity Listing, Par Value Per Share	$ 0.0001
Common Class B [Member]
Entity Common Stock, Shares Outstanding		29,533,018
Entity Listing, Par Value Per Share	$ 0.0001

- Details

Name:	us-gaap_StatementClassOfStockAxis=BRUN_WarrantsEachWholeWarrantIsExercisableForOneShareOfClassCommonStockAtExercisePriceOf11.50PerShareMember
Namespace Prefix:
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Balance Type:
Period Type:

Schedule of Prepaid Expenses (Details) - USD ($) $ in Thousands	Jun. 30, 2026	Dec. 31, 2025
Prepaid Expenses
Operating and finance lease prepaid	$ 5,332	$ 6,050
Insurance	4,085
Software and apps	1,000
Contract labor	456
Other	154	137
Total prepaid expenses, current	11,027	6,187
Software and apps	994
Other	134
Total prepaid expenses, non-current	$ 1,128

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:

Schedule of Financial Obligations

	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:

Schedule of Indebtedness Consisted

	June 30,		December 31,
	2026		2025
Bridge loan	$	-	$	4,836
Related party loan (Note 14)		-		1,430
Related party loan		-		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		$	-

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Equipment, Net (Details Narrative) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
Equipment, Net (Details Narrative) - USD ($) $ in Thousands	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Property, Plant, and Equipment [Abstract]
Depreciation expense	$ 2,170	$ 561	$ 3,286	$ 1,135
Disposal of long lived assets			$ 0	$ 1,110

Net (Loss) Income Per Share (“EPS”)

6 Months Ended

Jun. 30, 2026

Net (loss) income per share:

Net (Loss) Income Per Share (“EPS”)

Note 17. Net (Loss) Income Per Share (“EPS”)

The Company applies the two-class method when computing EPS attributable to common stockholders in accordance with ASC Topic 260, Earnings per Share (“ASC Topic 260”). Under ASC Topic 260, entities that have multiple classes of common stock or have issued securities other than common stock that participate in dividends with common stock (i.e., participating securities) are required to apply the two-class method to compute EPS.

The two-class method determines earnings per share for each class of common stock and participating securities, if any, according to dividends declared or accumulated and participation rights in undistributed earnings. The two-class method requires income available to common stockholders for the period to be allocated between common stock and participating securities based upon their respective rights to share in the undistributed earnings as if all such earnings had been distributed during the period. There were no participating securities during the reporting periods, and no allocation of earnings to participating securities was required during the reporting periods. Because the Company had both Class A Common Stock and Class B Common Stock outstanding during the reporting periods, undistributed earnings were allocated between the two classes of common stock based on their respective rights to participate in such earnings. ASC Topic 260 does not provide a specific example of calculating diluted EPS under the two-class method. Accordingly, the Company has applied the reallocation method, under which the numerator used in the diluted EPS calculation reflects the reversal of undistributed earnings allocated in the basic EPS calculation and the reallocation of undistributed earnings to the classes of common stock assumed to be outstanding during the reporting period.

Basic EPS is calculated by dividing net (loss) income attributable to the applicable class of common stockholders by the weighted average number of respective common stock outstanding during the reporting period.

Diluted EPS is calculated by dividing net (loss) income attributable to common stockholders, adjusted for the impact of dilutive securities, by the weighted-average number of common stock outstanding, including the effect of all potentially dilutive shares. In the calculation of diluted EPS, the more dilutive of the two-class method or the if-converted method are used. For the periods presented, the Company determined that the two-class method and the if-converted method resulted in the same diluted earnings per share and, accordingly, applied the if-converted method for presentation purposes. Under the if-converted method, Class B Common Stock is assumed to have converted into Class A Common Stock for purposes of calculating diluted earnings (loss) per share for Class A Common Stock.

On May 8, 2026, the Company consummated the Business Combination described in Note 2 – Business Combination, which was accounted for as a reverse recapitalization. Accordingly, all shares presented for periods prior to the Business Combination have been retrospectively adjusted to reflect the exchange ratio established in the Business Combination Agreement.

The Company has two classes of common stock, Class A Common Stock and Class B Common Stock. Holders of Class A Common Stock and Class B Common Stock participate equally in dividends and distributions on a per-share basis. Because the participating rights of the two classes are identical, basic and diluted earnings (loss) per share are the same for each class of common stock for all periods presented in which both classes were outstanding. For the three and six months ended June 30, 2025, no shares of Class A Common Stock were outstanding. Accordingly, basic earnings (loss) per share information has been presented separately by class where applicable.

The following table sets forth the computation of basic and diluted net loss per share for the three months ended June 30, 2026:

	2026			2025
	For the three months ended June 30,
	2026			2025
Numerator:
Net (loss) income	$	(75,047	)	$	2,530

Net loss attributable to common stockholders - basic - Class A	$	(25,830	)	$	-
Net (loss) income attributable to common stockholders - basic - Class B	$	(49,217	)	$	2,530

Net (loss) income attributable to common stockholders - dilutive - Class A	$	(75,047	)	$	2,530

Denominator:
Weighted average common shares outstanding - basic - Class A		15,499,251			-
Weighted average common shares outstanding - basic - Class B		29,533,018			29,533,018

Incremental Shares - PIU - Class A		-			12,550,730
Incremental Shares - Class B conversion to Class A		29,533,018			29,533,018

Weighted average common shares outstanding - dilutive - Class A		45,032,269			42,083,748

Earnings (loss) per share
Net loss per share - basic - Class A	$	(1.67	)		N/A
Net (loss) income per share - basic - Class B	$	(1.67	)	$	0.09

Net (loss) income per share - dilutive - Class A	$	(1.67	)	$	0.06

The following table sets forth the computation of basic and diluted net loss per share for the six months ended June 30, 2026:

	2026			2025
	For the six months ended June 30,
	2026			2025
Numerator:
Net (loss) income	$	(79,165	)	$	2,551

Net loss attributable to common stockholders - basic - Class A	$	(17,471	)	$	-
Net (loss) income attributable to common stockholders - basic - Class B	$	(61,694	)	$	2,551

Net (loss) income attributable to common stockholders - dilutive - Class A	$	(79,165	)	$	2,551

Denominator:
Weighted average common shares outstanding - basic - Class A		8,363,328			-
Weighted average common shares outstanding - basic - Class B		29,533,018			29,533,018

Incremental Shares - PIU - Class A		-			12,536,544
Incremental Shares - Class B conversion to Class A		29,533,018			29,533,018

Weighted average common shares outstanding - dilutive - Class A		37,896,346			42,069,562

Earnings (loss) per share
Net loss per share - basic - Class A	$	(2.09	)		N/A
Net (loss) income per share - basic - Class B	$	(2.09	)	$	0.09

Net (loss) income per share - dilutive - Class A	$	(2.09	)	$	0.06

The Company reported net losses for the three and six months ended June 30, 2026. Accordingly, the inclusion of potential common shares would have been anti-dilutive and diluted net loss per share was therefore equal to basic net loss per share for those periods. Potential common shares excluded from diluted net loss per share consisted of outstanding warrants and shares issuable pursuant to contingent share arrangements (see Note 2 – Business Combination) for which the applicable performance conditions had been satisfied as of June 30, 2026. Although such contingent shares were issued during the period, they would otherwise have been included in diluted earnings per share from the beginning of the reporting period pursuant to ASC 260 and were excluded because their effect would have been anti-dilutive.

Schedule of Anti-dilutive securities

Anti-dilutive securities	June 30, 2026
Warrants		7,358,535
Contingent shares		11,304,750
Total		18,663,285

Segment Information (Tables)

6 Months Ended

Jun. 30, 2026

Segment Reporting [Abstract]

Schedule of Segment Information

When evaluating the Company’s performance and making key decisions regarding resource allocation the CODM reviews several key metrics, which include the following:

Schedule of Segment Information

	2026		2025		2026		2025
	For the three months ended June 30,				For the six months ended June 30,
	2026		2025		2026		2025
Cost of revenue (excluding depreciation and amortization)		1,717		541		3,296		1,244
Selling, general and administrative (excluding depreciation and amortization)		13,625		793		16,283		1,567
Depreciation and amortization		18,145		2,509		22,868		3,880
Colocation lease cost		10,555		1,562		15,222		2,372
Total operating expenses	$	44,042	$	5,405	$	57,669	$	9,063

- Definition

Tabular disclosure of segment reporting. Includes, but is not limited to, reconciliation of reportable segment amount to corresponding consolidated total.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 31
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-31

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 280
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-Name Accounting Standards Codification
-Section 50
-Paragraph 34
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-URI https://asc.fasb.org/1943274/2147482810/280-10-50-34

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
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-Paragraph 32
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-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 280
-SubTopic 10
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-URI https://asc.fasb.org/1943274/2147482810/280-10-50-30

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
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-Paragraph 26C
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-URI https://asc.fasb.org/1943274/2147482810/280-10-50-26C

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
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-URI https://asc.fasb.org/1943274/2147482810/280-10-50-26B

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
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-URI https://asc.fasb.org/1943274/2147482810/280-10-50-26A

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
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-URI https://asc.fasb.org/1943274/2147482810/280-10-50-25

Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-22

Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-15

+ Details

Schedule of Share Ownership (Details)	Jun. 30, 2026 shares
Nonconsolidated Investees, Other [Member]
Business Combination [Line Items]
Class B Units	100.00%
Boost Run [Member]
Business Combination [Line Items]
Combined share ownership, shares	61,428,674
Common Class A One [Member] \| Sponsors And SPV [Member]
Business Combination [Line Items]
Combined share ownership, shares	4,628,674
Common Class A One [Member] \| Sponsors And SPV [Member] \| Nonconsolidated Investees, Other [Member]
Business Combination [Line Items]
Class B Units	8.00%
Common Class A One [Member] \| Willow Lane Public Shareholders [Member]
Business Combination [Line Items]
Combined share ownership, shares	12,650,000
Common Class A One [Member] \| Willow Lane Public Shareholders [Member] \| Nonconsolidated Investees, Other [Member]
Business Combination [Line Items]
Class B Units	21.00%
Common Class B [Member] \| Boost Run Holdings [Member]
Business Combination [Line Items]
Combined share ownership, shares	29,533,018
Common Class B [Member] \| Boost Run Holdings [Member] \| Nonconsolidated Investees, Other [Member]
Business Combination [Line Items]
Class B Units	48.00%
Common Class A [Member] \| Boost Run Holdings One [Member]
Business Combination [Line Items]
Combined share ownership, shares	14,616,982
Common Class A [Member] \| Boost Run Holdings One [Member] \| Nonconsolidated Investees, Other [Member]
Business Combination [Line Items]
Class B Units	23.00%

Related Party Transactions

6 Months Ended

Jun. 30, 2026

Related Party Transactions

Note 14. Related Party Transactions

Related Party Loan

On November 25, 2025, the Company entered into the Related Party Loan with its CEO, Andrew Karos, under which the Company borrowed $1,430. Subsequent to March 31, 2026, in connection with the consummation of the Mergers (see Note 2 – Business Combination), the Company repaid in full all outstanding borrowings under this arrangement.

Consulting Agreement

On January 13, 2026, the Company entered into a consulting services agreement with B. Luke Weil, a Director of the Company (formerly the Chairman and Chief Executive Officer of the SPAC), pursuant to which Mr. Weil will provide advice on business strategy and corporate governance and use reasonable efforts to introduce the Company to clients and investors, commencing on the first business day following the closing of the Merger. In consideration for these services, the Company agreed to grant Mr. Weil 336,000 shares of the Company’s Class A common stock on the date of closing, subject to vesting based on the Company’s stock price performance during the post-closing period. Specifically, 112,000 shares will vest if the VWAP of the Company’s Class A common stock equals or exceeds $12.00 per share for any 30 trading days within any consecutive 45 trading days, an additional 112,000 shares will vest if the VWAP equals or exceeds $14.50 per share for any 30 trading days within any consecutive 45 trading days, and the remaining 112,000 shares will vest if the VWAP equals or exceeds $17.00 per share for any 30 trading days within any consecutive 45 trading days. During the three months ended June 30, 2026, all applicable vesting conditions associated with the 336,000 share award were satisfied and the award became fully vested, see Note 2 – Business Combination and Note 16 – Stock-based Compensation.

Installment Note

In May 2026, in connection with the Business Combination (see Note 2 – Business Combination), the Company issued an installment note with an initial principal amount of $8,500 to Andrew Karos, the Company’s Chief Executive Officer, as partial consideration for the cancellation of his equity interests in Boost Run Holdings, LLC. The installment note was satisfied in full in connection with the Closing on May 8, 2026.

Earnout Shares

On May 8, 2026, in connection with the Business Combination (see Note 2 – Business Combination), Andrew Karos, the Company’s Chief Executive Officer, became entitled to receive up to 7,875,000 Karos Earnout Shares. The Sponsor, which is controlled by B. Luke Weil, a member of the Company’s Board of Directors, became entitled to receive up to 1,125,000 Sponsor Earnout Shares, and the SPV, an entity owned by Sean Goodrich, a member of the Company’s Board of Directors, became entitled to receive up to 1,968,750 SPV Earnout Shares, in each case upon achievement of specified Class A Common Stock price targets during the three-year period following Closing, as described in Note 2 – Business Combination. During the three months ended June 30, 2026, all applicable stock price targets were achieved, and the Company issued 7,875,000 Karos Earnout Shares, 1,125,000 Sponsor Earnout Shares, and 1,968,750 SPV Earnout Shares. The Earnout Shares are classified within permanent equity and are not subject to remeasurement; see Note 2 – Business Combination for the related accounting treatment.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

+ Details

Prepaid Expenses (Tables)

6 Months Ended

Jun. 30, 2026

Prepaid Expenses

Schedule of Prepaid Expenses

Prepaid expenses consisted of the following:

	June 30,		December 31,
	2026		2025
Operating and finance lease prepaid	$	5,332	$	6,050
Insurance		4,085		-
Software and apps		1,000		-
Contract labor		456		-
Other		154		137
Total prepaid expenses, current	$	11,027	$	6,187
Software and apps		994		-
Other		134		-
Total prepaid expenses, non-current	$	1,128	$	-

Intangible Assets, net

6 Months Ended

Jun. 30, 2026

Intangible Asset, Goodwill and Other [Abstract]

Intangible Assets, net

Note 6. Intangible Assets, net

The following table provides the gross carrying amount and accumulated amortization for each major class of intangible asset:

Schedule of Intangible Assets

	June 30, 2026							December 31, 2025
	Gross carrying amount		Accumulated amortization			Net		Gross carrying amount		Accumulated amortization		Net
Intangible assets subject to amortization
Software licenses (Note 8)	$	50,834	$	(1,873	)	$	48,961	$	-	$	-	$	-
Total	$	50,834	$	(1,873	)	$	48,961	$	-	$	-	$	-

Intangible assets not subject to amortization
IP Addresses	$	84	$	-		$	84	$	16	$	-	$	16
Total intangible assets, net	$	50,918	$	(1,873	)	$	49,045	$	16	$	-	$	16

Intangible assets acquired in 2026 totaled $50,834 which were subject to amortization, and $68 which were not subject to amortization. Intangible assets subject to amortization were assigned useful lives of 5.5 years. Total amortization expense was $1,873 for both the three and six months ended June 30, 2026 compared to $0 for the same periods in 2025.

Related Party Transactions (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands				1 Months Ended	3 Months Ended	6 Months Ended
	May 08, 2026	Jan. 13, 2026	Sep. 15, 2025	May 31, 2026	Jun. 30, 2026	Jun. 30, 2026	Nov. 25, 2025
Boost Run Holding LLC [Member]
Related Party Transaction [Line Items]
Installment notes			$ 8,500	$ 8,500
Common Class A [Member]
Related Party Transaction [Line Items]
Number of issued shares of common stock					336,000	336,000
VWAP [Member] \| Common Class A [Member]
Related Party Transaction [Line Items]
Number of issued shares of common stock		112,000
Share price		$ 12.00
VWAP One [Member] \| Common Class A [Member]
Related Party Transaction [Line Items]
Number of issued shares of common stock		112,000
Share price		$ 14.50
VWAP Two [Member] \| Common Class A [Member]
Related Party Transaction [Line Items]
Number of issued shares of common stock		112,000
Share price		$ 17.00
Subordinated Loan Agreement [Member]
Related Party Transaction [Line Items]
Borrowings							$ 1,430
Consulting Agreement [Member]
Related Party Transaction [Line Items]
Issued shares, granted		336,000
Merger Agreement [Member]
Related Party Transaction [Line Items]
Issued shares	7,875,000				7,875,000
Earnout Agreement Amendment [Member]
Related Party Transaction [Line Items]
Sponsor earnout shares	1,125,000				1,125,000
Earnout shares	1,968,750				1,968,750

Intangible Assets, net (Details Narrative) - USD ($) $ in Thousands	Jun. 30, 2026	Jun. 30, 2025
Intangible Asset, Goodwill and Other [Abstract]
Intangible Asset, Finite-Lived, before Accumulated Amortization	$ 50,834
Intangible Asset, Excluding Goodwill, Indefinite-Lived	$ 68
Intangible Asset, Finite-Lived, Useful Life	5 years 6 months
Amortization expense	$ 1,873	$ 0

Schedule of Class A Common Stock Converted from Profit Interest Units Activity (Details)	6 Months Ended
	Jun. 30, 2026 $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Class A common stock converted from profit interest units, Unvested balance beginning	13,847,261
Class A common stock converted from profit interest units, Unvested balance ending
Class A common stock converted from profit interest units, Vested balance ending
Weighted Average Participation Threshold [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Weighted average participation threshold, Unvested balance beginning \| $ / shares	$ 1,322
Weighted average participation threshold, Granted \| $ / shares
Weighted average participation threshold, Vested \| $ / shares	(1,322)
Weighted average participation threshold, Forfeited \| $ / shares
Weighted average participation threshold, Unvested balance ending \| $ / shares
Weighted average participation threshold, Vested balance ending \| $ / shares	$ 1,417
Class A common stock converted from profit interest units, Conversion	(14,241,982)
Weighted average participation threshold, Conversion \| $ / shares	$ (1,417)
Class ACommon Stock Converted From Profit Interest Units [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Class A common stock converted from profit interest units, Granted
Class A common stock converted from profit interest units, Vested	(13,847,261)
Class A common stock converted from profit interest units, Forfeited
Class A common stock converted from profit interest units, Unvested balance ending	14,241,982
Class A common stock converted from profit interest units, Vested balance ending	14,241,982

Schedule of Other Long Term Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2026	Dec. 31, 2025
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Support services asset (Note 8)	$ 18,104
Bolt-on offerings asset (Note 8)	232
Total other long-term assets	$ 18,336

Software Licensing and Support Arrangement (Details Narrative) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2026	Jun. 30, 2026	Apr. 17, 2026
Software Licensing And Support Arrangement
Aggregate contractual consideration	$ 102,252	$ 102,252	$ 100,000
Amortization expense	1,873	1,873
Support services expense	$ 853	853
Bolt-on offerings expense		26
Interest expense		$ 1,904

- Definition

Amount of amortization expense for finite-lived intangible asset. Excludes goodwill and capitalized cost for software to be sold, leased, or marketed.

+ References

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+ Details

- Definition

Amount of interest expense classified as operating and nonoperating. Includes, but is not limited to, cost of borrowing accounted for as interest expense.

+ References

+ Details

Interim Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 30, 2026	Dec. 31, 2025
Current assets:
Cash	$ 120,166	$ 9,747
Accounts receivable, net	15,333	2,607
Deferred transaction costs		1,002
Prepaid expenses, current	11,027	6,187
Warrant receivable	3,850
Other current assets	4,742	131
Total current assets	155,118	19,674
Restricted cash	13,002
Operating lease right-of-use assets	122,025	8,828
Finance lease right-of-use assets	328,526	33,774
Equipment, net	54,936	14,866
Prepaid expenses, non-current	1,128
Intangible assets, net	49,045	16
Capitalized software	227	276
Other long-term assets	18,336
Total assets	742,343	77,434
Current liabilities:
Accounts payable	19,769	6,405
Credit card payable	130	222
Operating lease liabilities, current	20,169	4,388
Finance lease liabilities, current	82,238	12,721
Financial obligation, current	19,339
Customer deposits, current	34,880	15,426
Accrued expenses and other liabilities	2,173	1,235
Debt, current		242
Total current liabilities	178,698	40,639
Customer deposits, non-current	93,496
Deferred tax liability	55,669
Operating lease liabilities, non-current	99,352	4,971
Finance lease liabilities, non-current	155,888	17,664
Financial obligation, non-current	59,145
Related party loan, non-current		1,430
Debt, non-current		4,594
Total liabilities	642,248	69,298
Commitments and contingencies (Note 18)
Stockholders’ Equity:
Additional paid-in capital	196,291	25,172
Accumulated deficit	(96,203)	(17,039)
Total stockholders’ equity	100,095	8,136
Total liabilities and stockholders’ equity	742,343	77,434
Common Class A [Member]
Stockholders’ Equity:
Common stock Value	4
Common Class B [Member]
Stockholders’ Equity:
Common stock Value	$ 3	$ 3

Schedule of Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2026	Dec. 31, 2025
Payables and Accruals [Abstract]
Professional fees	$ 845
Accrued electricity cost	400
Accrued bonus	277	248
Deferred underwriting commission	250
Contract liability	240
Tax	71
Other	90	987
Total accrued expenses and other liabilities	$ 2,173	$ 1,235

Stock-Based Compensation (Details Narrative) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock-based compensation expense			$ 7,268	$ 406
Stock-based compensation expense	$ 7,020
Common Class B [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock-based compensation expense	$ 50	$ 204	$ 248	$ 406

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

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+ Details

Interim Condensed Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Revenue	$ 31,138	$ 8,423	$ 42,094	$ 12,563
Operating costs and expenses:
Cost of revenue (excluding depreciation and amortization)	1,717	541	3,296	1,244
Selling, general and administrative (excluding depreciation and amortization)	13,625	793	16,283	1,567
Depreciation and amortization	18,145	2,509	22,868	3,880
Colocation lease cost	10,555	1,562	15,222	2,372
Total operating costs and expenses	44,042	5,405	57,669	9,063
(Loss) income from operations	(12,904)	3,018	(15,575)	3,500
Other (expense) income:
Loss on sale of equipment				(195)
Interest expense	(5,051)	(454)	(6,448)	(663)
Loss in fair value of digital asset receivable		(35)	(3)	(96)
Loss on extinguishment of debt	(1,351)		(1,351)
Other income (expense), net		1	(47)	5
Total other expenses, net	(6,402)	(488)	(7,849)	(949)
Net (loss) income before income taxes	(19,306)	2,530	(23,424)	2,551
Provision for income taxes	(55,741)		(55,741)
Net (loss) income	$ (75,047)	$ 2,530	$ (79,165)	$ 2,551
Common Class A [Member]
Basic:
Net (loss) income per share, basic	$ (1.67)		$ (2.09)
Diluted:
Net (loss) income per share, diluted	$ (1.67)	$ 0.06	$ (2.09)	$ 0.06
Basic:
Weighted-average shares outstanding, basic	15,499,251		8,363,328
Diluted:
Weighted-average shares outstanding, diluted	45,032,269	42,083,748	37,896,346	42,069,562
Common Class B [Member]
Basic:
Net (loss) income per share, basic	$ (1.67)	$ 0.09	$ (2.09)	$ 0.09
Basic:
Weighted-average shares outstanding, basic	29,533,018	29,533,018	29,533,018	29,533,018

Revenues

6 Months Ended

Jun. 30, 2026

Revenue from Contract with Customer [Abstract]

Revenues

Note 9. Revenues

The following table presents the Company’s disaggregated revenues:

	2026		2025		2026		2025
	For the three months ended June 30,				For the six months ended June 30,
	2026		2025		2026		2025
Lease revenue	$	30,417	$	7,094	$	41,032	$	11,038
Blockchain award revenue		721		1,329		1,062		1,525
Total revenue	$	31,138	$	8,423	$	42,094	$	12,563

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

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+ Details

Schedule of Segment Information (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Segment Reporting [Abstract]
Cost of revenue (excluding depreciation and amortization)	$ 1,717	$ 541	$ 3,296	$ 1,244
Selling, general and administrative (excluding depreciation and amortization)	13,625	793	16,283	1,567
Depreciation and amortization	18,145	2,509	22,868	3,880
Colocation lease cost	10,555	1,562	15,222	2,372
Total operating costs and expenses	$ 44,042	$ 5,405	$ 57,669	$ 9,063

- Definition

The aggregate cost of goods produced and sold and services rendered during the reporting period.

+ References

+ Details

- Definition

The aggregate total costs related to selling a firm's product and services, as well as all other general and administrative expenses. Direct selling expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges. General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc.

+ References + Details

Other Assets

6 Months Ended

Jun. 30, 2026

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Other Assets

Note 7. Other Assets

Other current assets consisted of the following:

Schedule of Other Current Assets

	June 30,		December 31,
	2026		2025
Support services asset (Note 8)	$	4,209	$	-
Bolt-on offerings asset (Note 8)		129		-
Other		404		131
Total other current assets	$	4,742	$	131

Other long-term assets consisted of the following:

Schedule of Other Long Term Assets

	June 30,		December 31,
	2026		2025
Support services asset (Note 8)	$	18,104	$	-
Bolt-on offerings asset (Note 8)		232		-
Total other long-term assets	$	18,336	$	-

Stock-Based Compensation

6 Months Ended

Jun. 30, 2026

Share-Based Payment Arrangement [Abstract]

Stock-Based Compensation

Note 16. Stock-Based Compensation

Pursuant to the Amended and Restated Limited Liability Company Agreement dated August 2025 to provide appropriate equity-based incentives to key employees, the Company issued Profit Interest Units to individuals in exchange for services rendered to or on behalf of the Company. These units, once granted, are generally subject to vesting conditions, which may vary by individual.

Profit Interest Units do not require any capital contribution and entitle holders to share in the future appreciation of the Company’s fair market value through distributions. A Profit Interest Unit becomes eligible for distributions only if: (i) the unit is vested as of the distribution date, and (ii) the total distribution amount exceeds a threshold (or “Participation Threshold”) amount established by the Board on the date of grant. Holders of Profit Interest Units, however, have no voting rights with respect to such units on matters concerning the Company’s business or affairs.

The Profit Interest Units are accounted for as unit-based compensation in accordance with ASC 718, Compensation – Stock Compensation. These units generally vest over two years and do not have a contractual expiration date. The Profit Interest Units are subject to forfeiture until the service-based vesting requirement is satisfied through continued employment or service with the Company.

Pursuant to the terms of the award agreements, all outstanding unvested Profit Interest Units vested upon the closing of the Business Combination on May 8, 2026. In connection with the Business Combination, all vested and unvested Profit Interest Units were converted into shares of the Company’s Class A common stock in accordance with the terms of the merger agreement.

The following is a summary of the Class A common stock converted from Profit Interest Units activity for the six months ended June 30, 2026:

	Class A Common Stock Converted from Profit Interest Units			Weighted Average Participation Threshold
Unvested balance as of December 31, 2025		13,847,261		$	1,322
Granted		-			-
Vested		(13,847,261	)		(1,322	)
Forfeited		-			-
Unvested balance as of June 30, 2026		-		$	-
Vested balance as of June 30, 2026		14,241,982		$	1,417
Conversion		(14,241,982	)	$	(1,417	)
Outstanding as of June 30, 2026		-		$	-

During the three months ended June 30, 2026 and 2025, the Company recognized stock-based compensation expense of $50 and $204, respectively related to the Class B Units. During the six months ended June 30, 2026 and 2025, the Company recorded stock-based compensation expense of $248 and $406, respectively related to the Profit Interest Units, recorded in selling, general and administrative (excluding depreciation and amortization) in the interim condensed consolidated statement of operations. As of June 30, 2026, all Profit Interest Units were vested and there was no remaining unrecognized compensation cost related to these awards.

Non-employee Share-Based Award

During the three months ended June 30, 2026, the Company recognized stock-based compensation expense of $7,020 related to an equity-classified share-based award granted to a consultant in connection with the Business Combination. The award was accounted for pursuant to ASC 718, Compensation-Stock Compensation. The grant-date fair value of the award was determined using a Monte Carlo simulation model due to the presence of market-based vesting conditions. The award became fully vested during the three months ended June 30, 2026, and no unrecognized compensation cost remained as of June 30, 2026. See Note 2 - Business Combination, and Note 14 - Related Party Transactions, for additional information regarding the consulting agreement award.

The following weighted-average assumptions were used in the Monte Carlo simulation:

Volatility		75.0	%
Risk-free interest rate		4.15	%
Dividend yield		0.00	%
Maximum term (years)		7.0
Stock price at grant date	$	20.97

During the three months ended June 30, 2026, all market-based vesting conditions associated with the award were achieved and the award became fully vested. As a result, the Company recognized $7,020 of stock-based compensation expense within selling, general and administrative expenses in the Company’s interim condensed consolidated statements of operations during the three and six months ended June 30, 2026. No unrecognized compensation cost related to this award remained as of June 30, 2026.

Schedule of Financial Obligations (Details) - USD ($) $ in Thousands	Jun. 30, 2026	Dec. 31, 2025
Short-Term Debt [Line Items]
Total financial obligations	$ 78,484
Less: current portion	(19,339)
Total long-term financial obligations, net	59,145
Software Licensing And Support Agreement [Member]
Short-Term Debt [Line Items]
Total financial obligations	76,291
Financed Insurance Premium [Member]
Short-Term Debt [Line Items]
Total financial obligations	$ 2,193

Leases (Tables)

6 Months Ended

Jun. 30, 2026

Leases

Schedule of Future Minimum Lease Payments

The following table presents the maturities of the Company’s operating and finance lease liabilities as of June 30, 2026:

	Operating Leases			Finance Leases
2026	$	13,288		$	45,451
2027		28,942			103,529
2028		25,974			99,826
2029		21,352			12,051
2030		17,094			-
Thereafter		38,799			-
Total lease payments	$	145,449		$	260,857
Less: imputed interest		(25,928	)		(22,731	)
Present value of lease liabilities	$	119,521		$	238,126

Other Assets (Tables)

6 Months Ended

Jun. 30, 2026

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Schedule of Other Current Assets

Other current assets consisted of the following:

Schedule of Other Current Assets

	June 30,		December 31,
	2026		2025
Support services asset (Note 8)	$	4,209	$	-
Bolt-on offerings asset (Note 8)		129		-
Other		404		131
Total other current assets	$	4,742	$	131

Schedule of Other Long Term Assets

Other long-term assets consisted of the following:

Schedule of Other Long Term Assets

	June 30,		December 31,
	2026		2025
Support services asset (Note 8)	$	18,104	$	-
Bolt-on offerings asset (Note 8)		232		-
Total other long-term assets	$	18,336	$	-

Subsequent Events (Details Narrative) - USD ($)					2 Months Ended	6 Months Ended
Subsequent Events (Details Narrative) - USD ($)	Aug. 13, 2026	Jul. 21, 2026	Jul. 16, 2026	Jul. 09, 2026	Aug. 31, 2026	Jun. 30, 2026	Jun. 30, 2025	Jul. 31, 2026
Subsequent Event [Line Items]
Warrant Exercises						$ 43,440,000
Number of warrants or rights outstanding.						7,358,535
Common stock redemption price per share		$ 0.01
Gross Profit		$ 131,900
Subsequent Event [Member]
Subsequent Event [Line Items]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights					2,978,000			2,978,000
Warrant Exercises					$ 34,247
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right					2,978,000			2,978,000
Number of warrants or rights outstanding.					4,380,000			4,380,000
Other Cost and Expense, Operating				$ 222,458,000
Lessee, Finance Lease, Description			the Company entered into a lease agreement for approximately 10,000 rentable square feet of data center space (6.5 MW Total Load / 4 MW Critical Load Power) in Rock Island, Illinois. The initial term is 60 months, targeted to commence September 1, 2026, with one 36-month extension option at the greater of market rent or 103.5% of then-current rent. Base rent is approximately $660 at full utilization per month, subject to an 80% minimum monthly payment of approximately $528, escalating 2.5% every three years. The landlord’s delivery obligations are subject to a cost cap of the greater of approximately $41,000 or the amount specified in the delivery schedule. The Company is required to provide a parent guaranty capped at six months’ rent.
Common stock redemption price per share		$ 0.01
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 11.50
Subsequent Event [Member] \| Pryor Oklahoma [Member]
Subsequent Event [Line Items]
Lessee, Finance Lease, Description	the Company entered into a lease agreement for data center space in Pryor, Oklahoma. The initial term is 144 months, targeted to commence on December 15, 2026, and includes two consecutive 5-year renewal options. Base rent is approximately $2,364 per month at full utilization escalating 2.5% annually. The Company is required to provide a security deposit in the amount of $5,000
Subsequent Event [Member] \| GPU Server [Member]
Subsequent Event [Line Items]
Graphics processing units server rental description				A non-refundable prepayment equal to 25% of contract value (approximately $55,615) is due in installments through service start, with estimated monthly billings thereafter of approximately $3,476. The customer holds a one-year extension option at reduced GPU pricing, representing incremental value of approximately $30,588.

Leases (Details Narrative) - USD ($) $ in Thousands	1 Months Ended		3 Months Ended					6 Months Ended		12 Months Ended
Leases (Details Narrative) - USD ($) $ in Thousands	May 31, 2026	Apr. 30, 2026	Jun. 30, 2026	Mar. 31, 2026	Dec. 31, 2025	Jun. 30, 2025	Mar. 31, 2025	Jun. 30, 2026	Jun. 30, 2025	Dec. 31, 2024
Property, Plant, and Equipment [Line Items]
Lease term			12 months 15 days					12 months 15 days
Operating lease, fixed payment			$ 145,449					$ 145,449
Lease prepayments			625					$ 7,177
Lease description								automatically extended for additional twelve-month renewal terms unless the Company provided advance notice of its intent to terminate at the end of the then-current lease term. The lease expired in February 2026.
Finance lease term				30 months		30 months			30 months
Finance lease payment			260,857	$ 55,693		$ 40,548		$ 260,857	$ 40,548
Advance payments totaling		$ 9,384		$ 1,948	$ 1,860			26,206	2,314	$ 546
Short term Leases fees paid							$ 242
Lease terms description	Both leases have seven-year lease terms
Up front payments	$ 184,042		42,788
Line of credit			12,960
Operating Lease, Lease Income			30,417			$ 7,094		41,032	$ 11,038
Finance Lease Agreement [Member]
Property, Plant, and Equipment [Line Items]
Finance lease payment			$ 240,190					$ 240,190
Minimum [Member]
Property, Plant, and Equipment [Line Items]
Finance lease term			30 months					30 months
Maximum [Member]
Property, Plant, and Equipment [Line Items]
Finance lease term			36 months					36 months
Colocation Lease One [Member]
Property, Plant, and Equipment [Line Items]
Lease term			3 years	3 years		3 years		3 years	3 years
Operating lease, fixed payment			$ 17,617	$ 6,260				$ 17,617
Prepament of lease				$ 365					$ 1,756
Colocation Lease Two [Member]
Property, Plant, and Equipment [Line Items]
Lease term				7 years		3 years			3 years
Operating lease, fixed payment			4,378	$ 113,835				4,378
Prepament of lease				$ 6,788					$ 8,317
Letter of credit			$ 6,435					$ 6,435

Equipment, Net

6 Months Ended

Jun. 30, 2026

Property, Plant, and Equipment [Abstract]

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.

- Definition

The entire disclosure for property, plant, and equipment. Includes, but is not limited to, land and land improvement; building; machinery and equipment; furniture and fixture; and work of art, historical treasure, or similar asset classified as collection.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 360
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482099/360-10-50-3

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 360
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482099/360-10-50-3

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 360
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/360/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 360
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482099/360-10-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 360
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482130/360-10-45-13

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 360
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 5.CC)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480091/360-10-S99-2

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-SubTopic 360
-Topic 958
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477798/958-360-50-6

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
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-Paragraph 1
-Subparagraph (d)
-SubTopic 360
-Topic 958
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477798/958-360-50-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-SubTopic 360
-Topic 958
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477798/958-360-50-7

+ Details

Description of Business and Basis of Presentation

6 Months Ended

Jun. 30, 2026

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Description of Business and Basis of Presentation

Note 1. Description of Business and Basis of Presentation

Description and Organization

Boost Run Inc. (the “Company” or “Boost Run”) is a Delaware corporation and the successor reporting entity to Boost Run Holdings, LLC. The Company provides high-performance computing infrastructure through bare metal Graphics Processing Unit (“GPU”) servers hosted in top-tier certified data centers. Through its Infrastructure as Code (“IaC”) automation platform, the Company enables customers to access scalable and secure computing resources for artificial intelligence (“AI”), machine learning, large language models (“LLMs”), generative AI, and other high-performance computing workloads.

On May 8, 2026, the Company completed a business combination with Willow Lane Acquisition Corp. (“WLAC”), a special purpose acquisition company (“SPAC”), and became a publicly traded company. As discussed further in Note 2 – Business Combination, the transaction was accounted for as a reverse recapitalization, with Boost Run Holdings, LLC determined to be the accounting acquirer and WLAC determined to be the accounting acquiree. Accordingly, the historical financial statements of Boost Run Holdings, LLC became the historical financial statements of the Company. Unless otherwise indicated, references to the “Company” refer to the combined company after the Closing.

Basis of Presentation

The accompanying interim condensed consolidated financial statements have been prepared in accordance with GAAP and applicable rules and regulations of the U.S. Securities and Exchange Commission (“SEC”). Any reference in these notes to applicable guidance is meant to refer to U.S. GAAP, as found in the Accounting Standards Codification (“ASC”) and Accounting Standards Updates (“ASUs”) of the FASB.

The interim condensed consolidated financial statements as of June 30, 2026 and for the three and six months ended June 30, 2026 and 2025, in the opinion of management, include all adjustments, consisting of normal recurring items, to present fairly our financial position, results of operations, and cash flows. Our operating results for the three and six months ended June 30, 2026 are not necessarily indicative of the results to be expected for the full year. The interim condensed consolidated financial statements and related notes as of and for the three and six months ended June 30, 2026 have been prepared on the same basis as and should be read in conjunction with the consolidated financial statements for the year ended December 31, 2025. Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to the rules of the SEC. The Company believes the disclosures made are adequate to keep the information presented from being misleading.

Principles of Consolidation

The accompanying interim condensed consolidated financial statements include the accounts of Boost Run Inc. and its wholly owned subsidiaries, including Boost Run Holdings, LLC and Willow Lane Acquisition Corp. (“Willow Lane”) (collectively, the “Company”). All intercompany balances and transactions have been eliminated in consolidation.

Reclassification of Prior Year Amounts

Certain amounts in the prior year balance sheet have been reclassified to conform to the current year presentation. Specifically, the Company separately presents customer deposits, current as its own line item on the balance sheet, whereas in the prior year these amounts were included within accrued expenses and other liabilities, current. As of December 31, 2025, $15,426 of customer deposits has been reclassified out of accrued expenses and other liabilities, current and presented separately as customer deposits, current. This reclassification had no effect on previously reported total liabilities, total stockholders’ equity, net income, or cash flows for any period presented.

Interim Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025
Statement of Cash Flows [Abstract]
Net (loss) income	$ (79,165,000)	$ 2,551,000
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Depreciation and amortization	22,868,000	3,880,000
Stock-based compensation	7,268,000	406,000
Loss on sale of equipment		195,000
Loss on extinguishment of debt	1,351,000
Non-cash lease expense	8,006,000	1,270,000
Loss in fair value of digital asset receivable	3,000	96,000
Deferred tax liability	55,669,000
Amortization of debt discount	1,069,000
Non-cash interest expense	722,000	99,000
Interest accretion on financial obligation	1,919,000
Changes in operating assets and liabilities:
Accounts receivable, net	(12,726,000)	(413,000)
Prepaid expenses	(2,071,000)	494,000
Other current assets	(274,000)	(100,000)
Accounts payable	(1,687,000)	566,000
Operating lease liabilities	(3,264,000)	(647,000)
Customer deposits	112,949,000	(292,000)
Credit card payable	(92,000)	3,000
Accrued expenses and other current liabilities	1,704,000	498,000
Net cash provided by operating activities	114,249,000	8,606,000
Cash flows from investing activities
Purchases of equipment	(29,617,000)	(2,898,000)
Operating lease prepayments	(7,177,000)
Finance lease prepayments	(2,821,000)
Purchase of intangible assets	(68,000)	(16,000)
Proceeds from sale of equipment		915,000
Net cash used in investing activities	(39,683,000)	(1,999,000)
Cash flows from financing activities
Proceeds from Business Combination, net of transaction costs	114,076,000
Capital contributions		500,000
Proceeds from the exercise of warrants	43,440,000
Proceeds from Bridge Loan, net of discount	9,954,000
Repayment of Bridge Loan, net of discount	(17,209,000)
Payments on finance lease liabilities	(99,933,000)	(5,485,000)
Repayment of related party loan	(1,473,000)
Net cash provided by (used in) financing activities	48,855,000	(4,985,000)
Net change in cash and cash equivalents	123,421,000	1,622,000
Cash and cash equivalents at beginning of the period	9,747	335
Cash, cash equivalents and restricted cash at end of the period	133,168	1,957
Supplemental disclosures of cash flow information:
Cash paid for interest	2,769,000	564,000
Supplemental disclosure of cash, cash equivalents and restricted cash:
Cash	120,166,000	1,957,000
Restricted cash	13,002,000
Total cash and restricted cash	133,168,000	1,957,000
Noncash investing and financing activity:
Right-of-use assets obtained in exchange for new finance lease liabilities	268,324,000	36,935,000
Right-of-use assets obtained in exchange for new operating lease liabilities	113,425,000	9,135,000
Purchased fixed assets included in accounts payable	13,739,000
Operating lease prepayments included in accounts payable	1,645,000
Purchased intangible assets and other assets included in other financing obligations	74,387,000
Insurance premiums financed via finance arrangement	$ 2,179,000

Commitments and Contingencies (Details Narrative) - USD ($) $ in Thousands				1 Months Ended
	Jun. 27, 2026	Jun. 08, 2026	Apr. 17, 2026	Apr. 30, 2026	Jun. 30, 2026
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Commitments amount			$ 1,440,000
Deferred revenue					$ 18,972
GPUServer Rental Services Agreement [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Aggregate prepayments		$ 18,972
Additional payments		37,944
Monthly rental fee		$ 3,689
Rental term	(i) a firm, non-cancellable commitment for 18 dedicated CPU nodes, and (ii) a firm, non-cancellable commitment for approximately 6.27 petabytes of raw NVMe storage for the full duration of the GPU rental term.
Contractual consideration	$ 207,565
Datacenter Capacity And Construction Agreement [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Required to pay project completion payment				$ 3,500
Payment of construction					$ 1,750
First Year [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Commitments amount			578,000
Second Year [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Commitments amount			215,500
Three Year [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Commitments amount			215,500
Four Year [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Commitments amount			215,500
Five Year [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Commitments amount			$ 215,500

Interim Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2026	Dec. 31, 2025
Common stock shares authorized	1,000,000,000
Common Class A [Member]
Common stock par value	$ 0.0001	$ 0.0001
Common stock shares authorized	500,000,000	500,000,000
Common stock shares, issued	47,312,582	769,721
Common stock shares outstanding	47,312,582	769,721
Common Class B [Member]
Common stock par value	$ 0.0001	$ 0.0001
Common stock shares authorized	200,000,000	200,000,000
Common stock shares, issued	29,533,018	29,533,018
Common stock shares outstanding	29,533,018	29,533,018

- Definition

Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section S45
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480100/505-10-S45-3

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(29))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 210
-Name Accounting Standards Codification
-Section S45
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477657/942-210-S45-1

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 210
-Name Accounting Standards Codification
-Section S50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478478/942-210-S50-1

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03(20))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.6-05(4))
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-URI https://asc.fasb.org/1943274/2147479170/946-210-S99-2

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.6-09(4)(b))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-04(16)(a))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1

Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.6-09(7))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3

+ Details

Summary of Significant Accounting Policies (Policies)

6 Months Ended

Jun. 30, 2026

Accounting Policies [Abstract]

Use of Estimates

Use of Estimates

Restricted Cash

Restricted Cash

Equipment, net

Equipment, net

Computer hardware		4 years
Tool and machine		4 years
Computer equipment		3 years

Fixed Assets Not In Service

Fixed Assets Not In Service

Intangible Assets, net

Intangible Assets, net

Deferred Transaction Costs

Deferred Transaction Costs

Leases - Lessor

Leases - Lessor

Revenues from GPU Rentals

Revenue

Revenue

	●	Step 1: Identify the contract with the customer;
	●	Step 2: Identify the performance obligations in the contract;
	●	Step 3: Determine of the transaction price;
	●	Step 4: Allocate the transaction price to the performance obligations in the contract; and
	●	Step 5: Recognize revenue when, or as, the Company satisfies a performance obligation.

	●	The customer can benefit from the good or service either on its own or together with other resources that are readily available to the customer (i.e., the good or service is capable of being distinct); and
	●	The entity’s promise to transfer the good or service to the customer is separately identifiable from other promises in the contract (i.e., the promise to transfer the good or service is distinct within the context of the contract).

If a good or service is not distinct, the good or service is combined with other promised goods or services until a bundle of goods or services is identified that is distinct.

	●	Variable consideration
	●	Constraining estimates of variable consideration
	●	The existence of a significant financing component in the contract
	●	Noncash consideration
	●	Consideration payable to a customer

The transaction price is allocated to each performance obligation on a relative standalone selling price basis.

The transaction price allocated to each performance obligation is recognized when that performance obligation is satisfied, at a point in time or over time, as appropriate.

Blockchain Rewards

Debt

Debt

Income Taxes

Income Taxes

We recognize interest and penalties related to unrecognized tax benefits on the provision for income tax expenses in the accompanying interim condensed consolidated statement of operations.

Segment Information

Segment Information

Emerging Growth Company Status

Emerging Growth Company Status

Recently Adopted Accounting Pronouncements

Recently Adopted Accounting Pronouncements

Accounting Pronouncements Not Yet Adopted

Accounting Pronouncements Not Yet Adopted

There are no other new accounting pronouncements that are expected to have a significant impact on the Company’s interim condensed consolidated financial statements.

Segment Information

6 Months Ended

Jun. 30, 2026

Segment Reporting [Abstract]

Segment Information

Note 20. Segment Information

When evaluating the Company’s performance and making key decisions regarding resource allocation the CODM reviews several key metrics, which include the following:

Schedule of Segment Information

	2026		2025		2026		2025
	For the three months ended June 30,				For the six months ended June 30,
	2026		2025		2026		2025
Cost of revenue (excluding depreciation and amortization)		1,717		541		3,296		1,244
Selling, general and administrative (excluding depreciation and amortization)		13,625		793		16,283		1,567
Depreciation and amortization		18,145		2,509		22,868		3,880
Colocation lease cost		10,555		1,562		15,222		2,372
Total operating expenses	$	44,042	$	5,405	$	57,669	$	9,063

The Company’s long-lived assets were located in the U.S. as of June 30, 2026 and December 31, 2025.

- Definition

The entire disclosure for segment reporting.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Leases

6 Months Ended

Jun. 30, 2026

Leases

Leases

Note 12. Leases

Operating Leases

The Company enters into colocation and data center leases in the United States for dedicated data center space where the Company keeps its GPU servers and related hardware. The colocation and data center leases provide the Company with minimum amounts of power capacity and costs for overages above the established capacity thresholds are charged to the Company. These overage payments are treated as variable lease payments and are excluded from the measurement of the colocation leases.

During the six months ended June 30, 2026, the Company entered into four colocation leases. Two of these colocation leases were entered into during the first quarter of 2026, included lease terms of 3three and seven years, respectively, and required the Company to make fixed payments totaling $6,260 and $113,835, respectively, on an undiscounted basis. The Company was required to pay $365 and $6,788 in prepayments related to these leases, respectively. Additionally, the seven-year colocation lease required the Company to issue a standby letter of credit in the amount of $6,435 during the fourth quarter of 2025. The remaining two colocation leases were entered into during the second quarter of 2026, included lease terms of 3three years for each and required the Company to make fixed payments totaling $17,617 and $4,378, respectively, on an undiscounted basis. The Company was required to pay $625 in prepayments related to one of these leases.

During the six months ended June 30, 2025, the Company entered into two colocation leases. One of these colocation leases was entered into during the first quarter of 2025 and included a 3three-year lease term which required the Company to make fixed payments totaling $1,756 on an undiscounted basis. The other colocation lease was entered into during the second quarter of 2025 and included a 3three-year lease term which required the Company to make fixed payments totaling $8,317 on an undiscounted basis.

The Company leased office space in Chicago, IL, which had an initial lease term of 12.5 months and automatically extended for additional twelve-month renewal terms unless the Company provided advance notice of its intent to terminate at the end of the then-current lease term. The lease expired in February 2026.

Finance Leases

During the six months ended June 30, 2026, the Company entered into 34 finance lease agreements for GPU servers. 12 of these finance lease agreements were entered into during the first quarter of 2026 which included 30-month lease terms and required the Company to make fixed payments totaling $55,693 on an undiscounted basis. The Company made advance payments totaling $1,948 and $1,860 to secure five of these leases of GPUs during the first quarter of 2026 and fourth quarter of 2025, respectively. The Company made advance payments totaling $9,384 in April 2026 to secure the remaining seven leases of GPUs. 22 of these finance lease agreements were entered into during the second quarter of 2026, included lease terms ranging from 30 to 36 months, and required the Company to make fixed payments totaling $240,190 on an undiscounted basis. The Company made advance payments totaling $26,206 to secure 13 of these leases.

During the six months ended June 30, 2025, the Company entered into nine finance lease agreements for GPU servers that have 30-month lease terms and require the Company to make fixed payments totaling $40,548 on an undiscounted basis. The Company made advance payments totaling $2,314 to secure three of these leases of GPUs during the six months ended June 30, 2025. The Company made advance payments totaling $546 to secure six of these leases of GPUs during the year ended December 31, 2024.

Short-term Leases

In October 2023, the Company entered into a twelve-month lease for dedicated colocation space and related services. The lease was treated as a short-term lease and was not recognized on the interim condensed consolidated balance sheets. The Company paid fees of $242 during the three months ended March 31, 2025. This lease was terminated in February 2025.

The following table presents the maturities of the Company’s operating and finance lease liabilities as of June 30, 2026:

	Operating Leases			Finance Leases
2026	$	13,288		$	45,451
2027		28,942			103,529
2028		25,974			99,826
2029		21,352			12,051
2030		17,094			-
Thereafter		38,799			-
Total lease payments	$	145,449		$	260,857
Less: imputed interest		(25,928	)		(22,731	)
Present value of lease liabilities	$	119,521		$	238,126

In April and May 2026, the Company entered into two colocation leases that had not yet commenced as of June 30, 2026 and are not included in the disclosures above. Both leases have seven-year lease terms, are expected to commence in the third quarter of 2026, and require the Company to make fixed payments totaling $42,788 and $184,042, respectively, on an undiscounted basis. Additionally, the lease entered into in May 2026 required the Company to issue a standby letter of credit in the amount of $12,960 during the second quarter of 2026.

Lessor Accounting

The Company generates income by renting access to its Nvidia GPUs through its proprietary platform, third-party AI platforms, and GPU brokers, under rental agreements. The Company’s agreements with lessees are categorized as either having terms greater than one month or having month-to-month terms. For the Company’s agreements greater than one month, lessees are required to make up-front payments at the inception of the agreement. Lessees in month-to-month agreements are required to make payments in arrears after the provision of services has been rendered. For three and six months ended June 30, 2026, lease income generated for operating leases was $30,417 and $41,032, respectively. For the three and six months ended June 30, 2025, lease income generated for operating leases was $7,094 and $11,038, respectively.

Subsequent Events

6 Months Ended

Jun. 30, 2026

Subsequent Events [Abstract]

Subsequent Events

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:

Warrant Exercises

In July and August 2026, holders exercised approximately an additional 2,978,000 warrants for aggregate cash proceeds of approximately $34,247, resulting in the issuance of approximately 2,978,000 shares of the Company's Class A Common Stock. Following these exercises, approximately 4,380,000 warrants remained outstanding. Also, see Note 15 - Stockholders’ Equity.

GPU Server Rental

On July 9, 2026, the Company entered into an order form with a customer for the rental of 192 GPU servers (1,536 NVIDIA B300 GPUs), 15 CPU servers, and approximately 5 PB of network storage at a third-party data center. The initial term is 48 months, commencing March 2027, for total contract value of approximately $222,458. A non-refundable prepayment equal to 25% of contract value (approximately $55,615) is due in installments through service start, with estimated monthly billings thereafter of approximately $3,476. The customer holds a one-year extension option at reduced GPU pricing, representing incremental value of approximately $30,588.

Data Center Lease

On July 16, 2026, the Company entered into a lease agreement for approximately 10,000 rentable square feet of data center space (6.5 MW Total Load / 4 MW Critical Load Power) in Rock Island, Illinois. The initial term is 60 months, targeted to commence September 1, 2026, with one 36-month extension option at the greater of market rent or 103.5% of then-current rent. Base rent is approximately $660 at full utilization per month, subject to an 80% minimum monthly payment of approximately $528, escalating 2.5% every three years. The landlord’s delivery obligations are subject to a cost cap of the greater of approximately $41,000 or the amount specified in the delivery schedule. The Company is required to provide a parent guaranty capped at six months’ rent.

On August 13, 2026, the Company entered into a lease agreement for data center space in Pryor, Oklahoma. The initial term is 144 months, targeted to commence on December 15, 2026, and includes two consecutive 5-year renewal options. Base rent is approximately $2,364 per month at full utilization escalating 2.5% annually. The Company is required to provide a security deposit in the amount of $5,000.

Warrant Redemption

On July 21, 2026, the Company delivered a notice of redemption to the holders of all of its outstanding warrants to purchase Class A Common Stock, calling such warrants for redemption at 5:00 p.m., New York City time, on August 20, 2026, at a redemption price of $0.01 per warrant, in accordance with the terms of the Warrant Agreement. Prior to the redemption date, holders may exercise their warrants for cash at the stated exercise price of $11.50 per share; any warrants not exercised by that time will be redeemed for $0.01 per warrant, and holders of such unexercised warrants will have no further rights with respect to those warrants other than to receive the redemption price. As disclosed by the Company in its Current Report on Form 8-K filed July 27, 2026, if all warrants outstanding as of July 24, 2026 had been exercised for cash prior to the redemption deadline, the Company would have received maximum aggregate gross proceeds since the Business Combination of approximately $131,900. As the redemption deadline had not yet occurred as of the date these interim condensed consolidated financial statements were issued, the number of warrants that will ultimately be exercised for cash, and the resulting cash proceeds, if any, are not yet known and cannot be estimated at this time. Also, see Note 15 - Stockholders’ Equity.

Interim Condensed Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($) $ in Thousands	Common Stock [Member] Common Class B [Member]	Common Stock [Member] Common Class A [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2024	$ 3		$ 8,255	$ (765)	$ 7,493
Balance, shares at Dec. 31, 2024	29,533,018
Net income (loss)				21	21
Stock-based compensation			202		202
Contributions			500		500
Balance at Mar. 31, 2025	$ 3		8,957	(744)	8,216
Balance, shares at Mar. 31, 2025	29,533,018
Balance at Dec. 31, 2024	$ 3		8,255	(765)	7,493
Balance, shares at Dec. 31, 2024	29,533,018
Net income (loss)					2,551
Balance at Jun. 30, 2025	$ 3		9,161	1,786	10,950
Balance, shares at Jun. 30, 2025	29,533,018
Balance at Mar. 31, 2025	$ 3		8,957	(744)	8,216
Balance, shares at Mar. 31, 2025	29,533,018
Net income (loss)				2,530	2,530
Stock-based compensation			204		204
Balance at Jun. 30, 2025	$ 3		9,161	1,786	10,950
Balance, shares at Jun. 30, 2025	29,533,018
Balance at Dec. 31, 2025	$ 3		25,172	(17,039)	8,136
Balance, shares at Dec. 31, 2025	29,533,018	769,721
Net income (loss)				(4,118)	(4,118)
Stock-based compensation			198		198
Issuance of Class A shares upon vesting of equity awards
Issuance of Class A shares upon vesting of equity awards, shares		2,560,002
Balance at Mar. 31, 2026	$ 3		25,370	(21,157)	4,216
Balance, shares at Mar. 31, 2026	29,533,018	3,329,723
Balance at Dec. 31, 2025	$ 3		25,172	(17,039)	8,136
Balance, shares at Dec. 31, 2025	29,533,018	769,721
Net income (loss)					(79,165)
Balance at Jun. 30, 2026	$ 7		196,291	(96,203)	100,095
Balance, shares at Jun. 30, 2026	29,533,018	47,312,582
Balance at Mar. 31, 2026	$ 3		25,370	(21,157)	4,216
Balance, shares at Mar. 31, 2026	29,533,018	3,329,723
Net income (loss)				(75,047)	(75,047)
Stock-based compensation			7,070		7,070
Issuance of Class A shares upon vesting of equity awards	1		(1)
Issuance of Class A shares upon vesting of equity awards, shares		11,287,259
Business combination, net of transaction costs	2		116,563	1	116,566
Business combination, net of transaction costs, shares		17,278,674
Issuance of consultant equity award shares upon meeting the milestone events
Issuance of consultant equity award shares upon meeting the milestone events, shares		336,000
Issuance of earnout shares	1		(1)
Issuance of earnout shares, shares		10,968,750
Exercise of warrants			47,290		47,290
Exercise of warrants, shares		4,112,176
Balance at Jun. 30, 2026	$ 7		$ 196,291	$ (96,203)	$ 100,095
Balance, shares at Jun. 30, 2026	29,533,018	47,312,582

Intangible Assets, net (Tables)

6 Months Ended

Jun. 30, 2026

Intangible Asset, Goodwill and Other [Abstract]

Schedule of Intangible Assets

The following table provides the gross carrying amount and accumulated amortization for each major class of intangible asset:

Schedule of Intangible Assets

	June 30, 2026							December 31, 2025
	Gross carrying amount		Accumulated amortization			Net		Gross carrying amount		Accumulated amortization		Net
Intangible assets subject to amortization
Software licenses (Note 8)	$	50,834	$	(1,873	)	$	48,961	$	-	$	-	$	-
Total	$	50,834	$	(1,873	)	$	48,961	$	-	$	-	$	-

Intangible assets not subject to amortization
IP Addresses	$	84	$	-		$	84	$	16	$	-	$	16
Total intangible assets, net	$	50,918	$	(1,873	)	$	49,045	$	16	$	-	$	16

Schedule of Anti-dilutive securities (Details) shares in Thousands	6 Months Ended
	Jun. 30, 2026 shares
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	18,663,285
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	7,358,535
Contingent Shares [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	11,304,750

Schedule of Disaggregated Revenues (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Revenue from Contract with Customer [Abstract]
Lease revenue	$ 30,417	$ 7,094	$ 41,032	$ 11,038
Blockchain award revenue	721	1,329	1,062	1,525
Total revenue	$ 31,138	$ 8,423	$ 42,094	$ 12,563

- Definition

Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).

+ References

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+ Details

Schedule of Weighted Average Assumptions (Details)	6 Months Ended
Schedule of Weighted Average Assumptions (Details)	Jun. 30, 2026 $ / shares
Share-Based Payment Arrangement [Abstract]
Volatility	75.00%
Risk-free interest rate	4.15%
Dividend yield	0.00%
Weighted average expected term (years)	7 years
Stock price at grant date	$ 20.97

Stockholders’ Equity

6 Months Ended

Jun. 30, 2026

Equity [Abstract]

Stockholders’ Equity

Note 15. Stockholders’ Equity

Business Combination

On May 8, 2026, the Company consummated the Business Combination (see Note 2 - Business Combination) which was accounted for as a reverse recapitalization, with Boost Run Holdings, LLC determined to be the accounting acquirer for financial reporting purposes. In connection with the Closing, all outstanding equity interests of Boost Run Holdings were cancelled and converted into the right to receive merger consideration in accordance with the Business Combination Agreement. As a result, no Class A Units, Class B Units or Class C Units of Boost Run Holdings remained outstanding as of June 30, 2026.

Authorized Capital Stock

As of June 30, 2026, pursuant to the Company’s Amended and Restated Certificate of Incorporation, the Company is authorized to issue 1,000,000,000 shares of capital stock, consisting of:

	●	500,000,000 shares of Class A Common Stock, par value $0.0001 per share;
	●	200,000,000 shares of Class B Common Stock, par value $0.0001 per share; and
	●	300,000,000 shares of Preferred Stock, par value $0.0001 per share. As of June 30, 2026, no shares of preferred stock were issued or outstanding.

Class A Common Stock and Class B Common Stock

Holders of Class A Common Stock and Class B Common Stock vote together as a single class on all matters submitted to a vote of stockholders. Each share of Class A Common Stock is entitled to one vote per share, and each share of Class B Common Stock is entitled to ten votes per share. Holders of Class A Common Stock and Class B Common Stock participate equally on a per-share basis with respect to dividends and distributions and are entitled to receive ratably all assets available for distribution upon liquidation, subject to the rights of any outstanding preferred stock.

Each share of Class B Common Stock automatically converts into one share of Class A Common Stock upon certain transfers and other events specified in the Company’s Certificate of Incorporation, including (i) a transfer, assignment or other disposition of the share, (ii) the holder ceasing to serve as an executive officer or director of the Company, or (iii) the holder’s ownership of Class B common stock falling below 40% of the shares held by that holder at the closing of the Business Combination.

Legacy Class C Units

Prior to the Business Combination, Boost Run Holdings issued 128 Class C Units in connection with the August 2025 Warrant Cancellation Agreement. The Class C Units were non-voting interests that entitled the holder to specified economic rights in Boost Run Holdings and were subject to a participation threshold of $6,394 per unit. The Company determined that the Class C Units were appropriately classified as permanent equity because the units did not contain redemption features outside of the Company’s control.

Upon consummation of the Business Combination on May 8, 2026, all outstanding Class C Units were cancelled and converted into the right to receive shares of Boost Run Class A Common Stock in accordance with the Business Combination Agreement. Accordingly, no Class C Units remained outstanding as of June 30, 2026.

Warrants

In connection with the Business Combination, the Company assumed Public Warrants and Private Warrants previously issued by the SPAC. Each whole warrant entitles the holder to purchase one share of the Company’s Class A Common Stock at an exercise price of $11.50 per share. The warrants became exercisable upon consummation of the Business Combination and expire on May 8, 2031, unless earlier exercised, redeemed or otherwise terminated in accordance with their terms. Management evaluated the warrant terms in accordance with ASC 815, Derivatives and Hedging, and concluded that the warrants qualify for equity classification. Accordingly, the warrants are recorded within additional paid-in capital and are not subsequently remeasured.

At Closing, 11,470,711 warrants were outstanding. During the three and six months ended June 30, 2026, holders exercised 4,112,176 warrants for aggregate cash proceeds of approximately $43,440 and $3,850 recorded in warrant receivable in the interim condensed consolidated balance sheet, resulting in the issuance of 4,112,176 shares of the Company’s Class A Common Stock. As of June 30, 2026, 7,358,535 warrants remained outstanding.