0001493152-26-046345 | POS AM | XBRL Viewer

Summary of Significant Accounting Policies

3.	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Use of estimates

The preparation of the accompanying consolidated financial statements in conformity with GAAP requires management to make certain estimates and assumptions that affect the reported amounts and disclosures of assets and liabilities at the date of the consolidated financial statements and the reported amounts of expenses during the reporting period. Management adjusts estimates as facts and circumstances become known. There were no significant estimates or assumptions affecting the consolidated financial statements as of December 31, 2025.

Fair Value Measurements

Fair value is defined as the price that the Company would receive to sell an investment in a timely transaction or pay to transfer a liability in a timely transaction with an independent buyer in the principal market, or in the absence of a principal market, the most advantageous market for the investment or liability. A framework is used for measuring fair value utilizing a three-tier hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3).

The three levels of the fair value hierarchy are as follows:

	●	Level 1-Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities;

	●	Level 2-Quoted prices in markets that are not considered to be active or financial instrument valuations for which all significant inputs are observable, either directly or indirectly; and,

	●	Level 3-Prices or valuations that require inputs that are both significant to the fair value measurement and unobservable.

Financial instruments are categorized in their entirety based on the lowest level of input that is significant to the fair value measurement. The assessment of the significance of a particular input to the fair value measurement requires judgment and considers factors specific to the investment.

The Company may choose to measure many financial instruments and certain other items at fair value at specified election dates. Subsequent unrealized gains and losses on items for which the fair value option has been elected will be reported in earnings.

Advertising Expense

The Company has no operating activities other than incurring professional fees and has not incurred any advertising expenses since inception.

Earnings (Loss) Per Share

The Company computes basic earnings (loss) per share (“basic EPS”) and diluted earnings (loss) per share (“diluted EPS”) for its common shares in accordance with Accounting Standards Codification (“ASC”) Topic 260, Earnings Per Share.

Basic EPS is calculated by dividing net income (loss) available to shareholders by the weighted-average number of respective shares outstanding during the period.

Diluted EPS reflects the potential dilution that could occur if securities or other contracts to issue common shares were exercised or converted into common shares, using the treasury stock and if-converted methods, as applicable.

Since inception, the Company has one share of common stock outstanding and has not had any potentially dilutive or other participating securities outstanding; therefore, basic and diluted net loss per share are the same for all periods presented.

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 on deferred tax assets and liabilities is recognized in income in the period that includes the enactment date.

The Company recognizes deferred tax assets to the extent that it believes that these assets are more likely than not to be realized. In making such a determination, it 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, it 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 on the basis of a two-step process in which (1) it determines 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, it recognizes the largest amount of tax benefit that is more than 50 percent likely to be realized upon ultimate settlement with the related tax authority.

The Company recognizes interest and penalties related to unrecognized tax benefits on the income tax expense line in the accompanying 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 general and administrative expenses at the level which are presented in the Company’s consolidated statement 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.

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 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 Pronouncement

In December 2023, the FASB issued ASU No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which focuses on the rate reconciliation and income taxes paid. ASU No. 2023-09 requires a public business entity (“PBE”) to disclose, on an annual basis, a tabular rate reconciliation using both percentages and currency amounts, broken out into specified categories with certain reconciling items further broken out by nature and jurisdiction to the extent those items exceed a specified threshold. In addition, all entities are required to disclose income taxes paid, net of refunds received disaggregated by federal, state/local, and foreign and by jurisdiction if the amount is at least 5% of total income tax payments, net of refunds received. For PBEs, the new standard is effective for annual periods beginning after December 15, 2024, with early adoption permitted. For entities other than PBEs, the requirements will be effective for annual periods beginning after December 15, 2025. An entity may apply the amendments in this ASU prospectively by providing the revised disclosures for the period ending December 31, 2025 and continuing to provide the pre-ASU disclosures for the prior periods, or may apply the amendments retrospectively by providing the revised disclosures for all period presented. As of December 31, 2025, the Company adopted this new ASU and it only impacts the Company’s income tax disclosures with no impact to its operations, cash flows, or financial condition.

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 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.

Summary of Significant Accounting Policies

Note 2. 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 consolidated financial statements, and the recognition of revenues and expenses during the reporting period.

Segment Information

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.

Fair Value Measurements

Certain assets and liabilities are carried at fair value under U.S. GAAP. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. Financial assets and liabilities carried at fair value are to be classified and disclosed in one of the following three levels of the fair value hierarchy, of which the first two are considered observable and the last is considered unobservable:

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.

The carrying values of the Company’s accounts receivable, prepaid expenses and 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 fair values of the Class B Profit Interest Units issued in 2024 and 2025 (see Unit-Based Compensation policy within Note 2, Summary of Significant Accounting Policies and Note 12, Unit-Based Compensation) were determined using the Option Pricing Method (“OPM”), which allocates the Company’s equity value among the various classes of units based on the rights and preferences within the capital structure, assuming a future exit event.

This model incorporates Level 3 inputs and critical assumptions and it takes into account factors such as vesting conditions, liquidation preferences, and the relative seniority of each instrument. Given the absence of a public market for the Company’s units, a discount for lack of marketability (“DLOM”) was applied to arrive at the final per-unit fair value.

The OPM requires the use of significant assumptions including expected term, expected volatility, expected dividend yield, and the risk-free interest rate. The expected term represents the anticipated period the awards will remain outstanding, based on current expectations regarding a potential liquidity event. Volatility was estimated based on the historical volatilities of comparable publicly traded companies over a period consistent with the expected holding period. The risk-free interest rate was based on the U.S. Treasury yield curve in effect at the time of grant, with a maturity matching the expected term of the awards. The Company has not declared or paid dividends to date and does not anticipate doing so in the foreseeable future; accordingly, a dividend yield of zero was applied.

Concentration of Credit Risk

The Company’s financial instruments that are exposed to concentrations of credit risk consist primarily of cash. The Company places its cash with a high credit quality U.S. financial institution. At various times throughout the period, the Company’s cash deposits may exceed the amount insured by the Federal Deposit Insurance Corporation. Generally, these deposits may be redeemed upon demand and, therefore, bear minimal risk. The Company has not experienced any losses of such amounts and management believes it is not exposed to any significant credit risk on its cash.

Concentration of Customers

The Company is exposed to certain inherent risks. The Company performs ongoing credit evaluations of its customers’ financial condition and requires no collateral. For each of the years ended December 31, 2025, and 2024 three customers contributed at least 10% of the Company’s revenue, representing approximately 76% and 94% of total revenue, respectively. For each of the years ended December 31, 2025 and 2024, three and one customers contributed to at least 10% of the Company’s accounts receivable, representing 95% and 89% of total accounts receivable, respectively.

Cash

As of December 31, 2025 and 2024, the Company’s cash consists of bank deposits.

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 consolidated balance sheets. The deferred transaction costs will be offset against the proceeds received upon the closing of the planned Merger. In the event that the Company’s plans for a Merger are terminated, all of the deferred transaction costs will be written off within operating expenses in the Company’s consolidated statements of operations. As of December 31, 2025 there were $1,002 of deferred transaction costs capitalized. As of December 31, 2024, there were no deferred transaction costs capitalized.

Accounts receivable

The Company records accounts receivable at the invoiced amount, net of allowances for doubtful accounts. The allowance for doubtful accounts is established through a provision for credit losses that reflects the Company’s estimate of expected credit losses over the life of the receivable, in accordance with ASC 326, Financial Instruments - Credit Losses. In developing this estimate, the Company considers a variety of factors, including historical collection experience, the aging of receivables, current and expected future economic conditions, customer-specific information, and other relevant qualitative factors.

Accounts receivable are written off when they are deemed uncollectible and after all reasonable collection efforts have been exhausted. Recoveries of accounts previously written off are recorded when received.

Equipment, net

Schedule of Equipment Useful Lives

Computer hardware	4 years
Computer equipment	3 years

Intangible Assets

The Company’s intangible assets consist solely of IP addresses, which are recognized when acquired and measured at cost or fair value if obtained through a business combination in accordance with ASC 805, Business Combinations (“ASC 805”). Intangible assets are evaluated to determine whether they are indefinite-lived or definite-lived based on legal, regulatory, and contractual factors. Indefinite-lived intangible assets are not amortized, while definite-lived intangible assets are amortized on a straight-line basis over their estimated useful life. As of December 31, 2025, the Company’s intangible assets are all indefinite-lived.

Intangible assets are tested for impairment in accordance with ASC 350-30, Intangibles - Goodwill and Other (“ASC 350”) for indefinite-lived assets and ASC 360, Impairment or Disposal of Long-Lived Assets (“ASC 360”) for definite-lived assets whenever events or changes in circumstances indicate the carrying amount may not be recoverable, or annually for indefinite-lived assets. Impairment losses, if any, are recognized in the Consolidated Statements of Operations. Costs to maintain or renew intangible assets are expensed as incurred. As of December 31, 2025, there was no impairment of the Company’s IP addresses.

Internal-Use Software

The Company capitalizes certain costs incurred for the development and implementation of computer software for internal use. These costs generally relate to the development and implementation of the internally developed software for the Company’s use in managing business activities. The Company capitalizes these costs when it is determined that it is probable that the project will be completed and the software will be used to perform the function intended, and the preliminary project stage is completed. Capitalized internal-use software development and implementation costs are included in equipment, net within the consolidated balance sheets. Capitalized implementation costs are amortized on a straight-line basis over the estimated useful life of four years. Costs related to the preliminary project stage, post-implementation, training and maintenance are expensed as incurred. For the year ended December 31, 2025, the Company recorded $96 of amortization expense related to internal-use software, which is included in the consolidated statement of operations. No amortization expense was recognized for these assets during the year ended December 31, 2024.

Leases - Lessee

The Company, as lessee, has entered into operating and finance leases for office space, data center facilities, and hardware. In accordance with ASU 2016-02, Leases (“Topic 842”), as amended, the Company determines whether an arrangement is, or contains, a lease at the inception of the arrangement based on the unique facts and circumstances present in the arrangement, including whether the Company controls the use of identified assets. If a lease is determined to exist, the term of such lease is assessed based on the commencement date on which the underlying asset is made available for the Company’s use by the lessor. The Company’s assessment of the lease term reflects the non-cancelable term of the lease, inclusive of any rent-free periods and periods covered by early-termination options which the Company is reasonably certain of not exercising, as well as periods covered by renewal options which the Company is reasonably certain of exercising. The Company also determines lease classification as either operating or finance at lease commencement, which governs the pattern of expense recognition and presentation over the lease term. The total consideration in the Company’s operating leases are recognized as lease expense on a straight-line basis. The Company recognizes the amortization of its finance lease right-of-use assets on a straight-line basis and separately recognizes the accretion of interest on the finance lease liability using the effective interest method.

The Company has elected to apply the available expedient to combine lease and associated non-lease components for all classes of underlying assets. For leases with a term exceeding twelve months, a lease liability is recognized on the Company’s consolidated balance sheets at lease commencement, reflecting the present value of its fixed payment obligations over the lease term. A corresponding right-of-use asset equal to the initial lease liability is also recognized, adjusted for any prepaid rent and initial direct costs incurred in connection with the execution of the lease and reduced by any lease incentives received. For purposes of measuring the present value of its fixed payment obligations for a given lease, the Company uses its incremental borrowing rate, as the rates implicit in the Company’s leases are not readily determinable. The Company’s incremental borrowing rate reflects the rate it would pay to borrow on a similarly secured basis and term, the economic environment of the associated lease, and other relevant information available to management.

For leases with a term of twelve months or less, at commencement, and that do not include an option to purchase the underlying assets that the Company is reasonably certain to exercise, the Company has elected the expedient to not measure and recognize an associated lease liability or right-of-use asset.

For the Company’s operating leases, fixed lease payments are recognized as lease expense on a straight-line basis over the lease term. Variable lease costs are recognized as the obligation for payment is incurred and primarily consist of insurance and property tax reimbursements to the lessor for its office space lease and electrical overage costs for its colocation leases.

The Company addresses lease modifications that are not accounted for as separate leases at the effective date of the modification. If the terms and conditions of the lease are changed, the classification of the lease is reassessed, the lease payments are updated and the lease liability is remeasured using the applicable incremental borrowing rate at the effective date of the lease modification. Any resulting changes in the lease liability are recognized in the carrying amount of the related right-of-use asset.

Leases - Lessor

Revenues from GPU Rentals

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 classified in accrued expenses and other current liabilities in the consolidated balance sheets.

In certain instances, payments can be collected in USDC, a stablecoin redeemable on demand on a one-to-one basis for U.S. dollars, with revenue measured based on the total amount of USDC received. USDC received as a form of payment are quickly converted to cash such that the Company held $0 in USDC as of December 31, 2025.

Debt

The Company issued a bridge loan to a lender (see Note 9 - Debt). The Company’s bridge loan is carried at an amortized cost basis, net of unamortized debt issuance costs and discount. The debt issuance costs and discount associated with the term loan are recorded as a reduction of the carrying value of the bridge loan and amortized to interest expense in the consolidated statements of operations using the effective interest method over the contractual terms of the bridge loan.

Revenue recognition

	●	Step 1: Identify the contract with the customer;
	●	Step 2: Identify of 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

Cost of Revenue (excluding depreciation and amortization)

Cost of revenue primarily consists of data center service fees and building rent, excluding depreciation and amortization, including costs associated with the Company’s facilities, such as third-party service fees, business licenses, personnel costs for employees involved in data center operations and customer success, including salaries, bonuses, benefits, unit-based compensation expense, and other related expenses.

Colocation rent (which includes utilities) and depreciation and amortization are reported separately as an operating cost and expense.

Selling, General and Administrative (excluding depreciation and amortization)

Selling expense consists of personnel costs associated with selling and marketing the Company’s platform, such as salaries, unit-based compensation expense, travel expenses, and other related expenses, short term and variable lease cost, and third-party professional services costs associated with marketing programs.

General and administrative expense consist of costs associated with corporate functions including the Company’s finance, legal, human resources, information technology (“IT”), and facilities. These costs include personnel costs, such as salaries, bonuses, benefits, unit-based compensation expense, and other related expenses, third-party professional services costs, such as legal, accounting, and audit services, corporate facilities, depreciation for equipment and other costs necessary to operate our corporate functions, including expenses for non-income taxes, insurance, and office rental.

Depreciation and amortization related to selling, general and administrative are reported separately as an operating cost and expense.

Advertising Expense

The Company has not incurred any advertising expenses since inception. Advertising costs are expensed as incurred.

Unit-based Compensation

The Company grants Class B units to employees in exchange for services rendered to or on behalf of the Company and represents Profits Interests. The Company measures all Class B units granted to employees, directors and non-employees in accordance with ASC 718, Compensation-Stock Compensation, based on the fair value of the awards on the date of grant. For employee awards, the expense is recognized on a straight-line basis over the requisite service period for awards that actually vest, which is generally the period from the grant date to the end of the vesting period. For non-employee awards, the expense for awards that actually vest is recognized based on when the goods or services are provided as if the entity had paid cash for the goods or services. The Company elected to account for forfeitures of awards as they occur.

The Company classifies unit-based compensation expense in its statements of operations in the same manner in which the award recipient’s payroll costs are classified or in which the award recipient’s service payments are classified.

The fair value of the Profit Interest Units was estimated as described in the Fair Value Measurements section above, based on third-party valuations. As a privately held company, the fair value of the common units is determined by the board of directors at each grant date.

Colocation Lease Cost

Colocation lease costs represent the costs the Company incurs to rent data centers to house their GPUs. The expenses consist of costs such as operating lease expenses related to the data centers and equipment, as well as short-term lease cost and variable lease costs.

Income Taxes

The Company is a limited liability company. As a limited liability company, the Company has elected to be treated as a partnership for federal and state income tax reporting purposes. Accordingly, for federal and certain state income tax purposes, the Company’s income will be included in the income tax returns of its members. In most jurisdictions, income tax liabilities and/or tax benefits are passed through to the individual members. As a result, there is no income tax impact to the Company’s consolidated financial statements.

ASC Topic 740, Income Taxes, sets forth standards for financial presentation and disclosure of income tax liabilities and expense. Further, this standard prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. The evaluation first will be required to determine whether it is more-likely-than-not that a tax position will be sustained upon examination, including resolution of any related appeals or litigation processes, based upon the technical merits of the position. All related interest and penalties would be expensed as incurred. The Company has evaluated its tax positions for the years ended December 31, 2025 and 2024 and does not believe it has any uncertain tax positions that would require either recognition or disclosure in the accompanying consolidated financial statements.

Emerging Growth Company Status

Recently Adopted Accounting Pronouncements

In December 2023, the Financial Accounting Standards Board (“FASB”) issued ASU 2023-08, Accounting for and Disclosure of Crypto Assets (“ASU 2023-08”), which provides guidance on the accounting for and disclosure of crypto assets and requires that the Company (i) subsequently remeasures crypto assets at fair value in the consolidated balance sheets and record gains and losses from remeasurement in net income (loss) in the consolidated statements of operations; (ii) present crypto assets separate from other intangible assets in the consolidated balance sheets; (iii) present the gains and losses from remeasurement of crypto assets separately in the consolidated statements of operations; and (iv) provide specific disclosures for crypto assets. The amendments in ASU 2023-08 are effective for all entities for fiscal years beginning after December 15, 2024, including interim periods within those fiscal years, with early adoption permitted. The Company adopted ASU 2023-08 as of January 1, 2025.

In May 2025, the FASB issued ASU 2025-03, Determining the Accounting Acquirer in the Acquisition of a Variable Interest Entity (“ASU 2025-03”), which revises the guidance in Accounting Standards Codification (“ASC”) 805, Business Combinations, on identifying the accounting acquirer in a business combination in which the legal acquiree is a variable interest entity (VIE). The amendments in ASU 2025-03 are effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods within those annual reporting periods, with early adoption permitted. The Company adopted ASU 2025-03 as of January 1, 2025 in conjunction with the contemplating Mergers aforementioned. There has been no impact on the Company’s financial position, results of operations or cash flows as a result of the adoption.

Accounting Pronouncements Not Yet Adopted

In July 2025, the FASB issued ASU 2025-05, Measurement of Credit Losses for Accounts Receivable and Contract Assets (“ASC 2025-05”), which provides a practical expedient for all entities in developing reasonable and supportable forecasts as part of estimating expected credit losses to assumes 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 is currently evaluating the impact this amended guidance may have on its consolidated financial statements.

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

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.

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Liquidity and Going Concern

4 Months Ended

Dec. 31, 2025

Liquidity and Going Concern

2.	LIQUIDITY AND GOING CONCERN

Liquidity and Going Concern

As of December 31, 2025, and for the period from the Inception Date through December 31, 2025, the Company had no operating activities other than expenses incurred for legal and accounting professional services. As of December 31, 2025, the Company had no cash.

These factors raise substantial doubt regarding the Company’s ability to continue as a going concern within one year of the date these consolidated financial statements are available to be issued.

The Company was formed for the purpose of facilitating a business combination transaction and is not intended to have independent operating activities. The Company is seeking to alleviate going concern risk through debt and equity financing in the United States (“U.S.”) capital markets to support its working capital needs and merger-related activities following the consummation of the Merger.

However, there is no guarantee that such financing will be available or sufficient to alleviate the substantial doubt about the Company’s ability to continue as a going concern. The Company’s ability to continue as a going concern is dependent upon the successful completion of the business combination transaction, the availability of additional financing, and the support of its shareholders and affiliates to fund its ongoing administrative and merger-related obligations.

These accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern and do not include any adjustments that might result from the outcome of this uncertainty.

The entire disclosure when substantial doubt is raised about the ability to continue as a going concern. Includes, but is not limited to, principal conditions or events that raised substantial doubt about the ability to continue as a going concern, management's evaluation of the significance of those conditions or events in relation to the ability to meet its obligations, and management's plans that alleviated or are intended to mitigate the conditions or events that raise substantial doubt about the ability to continue as a going concern.

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 Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2026	Dec. 31, 2025	Dec. 31, 2024
Restructuring Cost and Reserve [Line Items]
Accrued bonus	$ 277	$ 248
Other	90	987
Total accrued expenses and other liabilities	2,173	1,235
Professional fees	845
Accrued electricity cost	400
Deferred underwriting commission	250
Contract liability	240
Tax	$ 71
Boost Run Holdings LLC [Member]
Restructuring Cost and Reserve [Line Items]
Customer deposits		15,426	$ 424
Accrued bonus		248	122
Taxes		6
Other		981
Total accrued expenses and other liabilities		$ 16,661	$ 546

Financial Obligations and Debt (Details Narrative) - USD ($)			3 Months Ended		6 Months Ended		12 Months Ended
	Nov. 25, 2025	Aug. 11, 2025	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025	Dec. 31, 2025	Jun. 26, 2026	May 06, 2026	Feb. 27, 2026	Aug. 28, 2025
Short-Term Debt [Line Items]
Letter of credit outstanding amount									$ 12,960,000
Restricted cash			$ 13,002,000		$ 13,002,000
Financed insurance premiums			78,484,000		78,484,000
Loss on extinguishment debt			$ 1,351,000		$ 1,351,000
Insurance Premium Financing Agreement [Member]
Short-Term Debt [Line Items]
Financed insurance premiums								$ 2,179,000
Interest rate								7.99%
Boost Run Holdings LLC [Member] \| Related Party [Member]
Short-Term Debt [Line Items]
Related party loan, non-current							1,430
Unpaid interest							5
August 2025 Bridge Loan Agreement [Member] \| Boost Run Holdings LLC [Member]
Short-Term Debt [Line Items]
Line of credit additional borrowings											$ 20,000,000
August 2025 Bridge Loan Agreement [Member] \| Bridge Loan [Member]
Short-Term Debt [Line Items]
Line of credit bridge loan		$ 5,000,000
Line of credit additional borrowings		$ 20,000,000
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.
August 2025 Bridge Loan Agreement [Member] \| Bridge Loan [Member] \| Boost Run Holdings LLC [Member]
Short-Term Debt [Line Items]
Line of credit bridge loan		$ 5,000,000
Line of credit additional borrowings		$ 20,000,000
Loan interest rate, percentage		4.50%
Amortization of principal percentage rate		1.25%
Debt Instrument, Unamortized Discount		$ 142,000					124,000
Debt Issuance Costs, Net		$ 46,000					40,000
Debt Instrument, Face Amount							4,836,000
Line of Credit Facility, Fair Value of Amount Outstanding							5,000,000
Debt issuance costs							$ 262
Subordinated Loan Agreement [Member]
Short-Term Debt [Line Items]
Borrowings	$ 1,430,000
Subordinated Loan Agreement [Member] \| Boost Run Holdings LLC [Member]
Short-Term Debt [Line Items]
Borrowings	$ 1,430,000
Debt interest rate	4.33%
Debt maturity date	Aug. 11, 2028
August 2025 Warrant [Member] \| Boost Run Holdings LLC [Member]
Short-Term Debt [Line Items]
Equity interest percentage		1.00%
Exercise price of warrants		$ 750
Warrants agreement description		The August 2025 Warrant provided for incremental increases in the equity percentage of 0.35% for each $5,000 of additional loans advanced under the August 2025 Bridge Loan Agreement, up to a maximum of 2.40%.
February 2026 BridgeLoans [Member] \| Bridge Loan [Member]
Short-Term Debt [Line Items]
Short term bridge loans										$ 11,000,000

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

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

Schedule of Segment Information (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025	Dec. 31, 2025	Dec. 31, 2024
Restructuring Cost and Reserve [Line Items]
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
Boost Run Holdings LLC [Member]
Restructuring Cost and Reserve [Line Items]
Cost of revenue (excluding depreciation and amortization)					$ 3,891	$ 1,930
Selling, general and administrative (excluding depreciation and amortization)					18,269	1,745
Depreciation and amortization					10,536	2,534
Colocation lease cost					5,244	1,795
Total operating costs and expenses					$ 37,940	$ 8,004

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

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.

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.

Summary of Significant Accounting Policies (Details Narrative)	3 Months Ended		4 Months Ended	6 Months Ended		12 Months Ended
	Jun. 30, 2026 USD ($)	Jun. 30, 2025 USD ($)	Dec. 31, 2025 USD ($) Segment	Jun. 30, 2026 USD ($) Segment	Jun. 30, 2025 USD ($)	Dec. 31, 2025 USD ($)	Dec. 31, 2024 USD ($)	May 08, 2026 USD ($)
Product Information [Line Items]
Number of operating segment \| Segment			1
Number of reportable segment \| Segment			1
Deferred transaction costs			$ 1,002,000			$ 1,002,000
Revenues	31,138,000	$ 8,423,000		42,094,000	$ 12,563,000
Deferred transaction costs								$ 1,908,000
Digital assets held	$ 0		0	$ 0		0
Single Reportable Segment [Member]
Product Information [Line Items]
Number of reportable segment \| Segment				1
Boost Run Holdings LLC [Member]
Product Information [Line Items]
Deferred transaction costs			$ 1,002,000			1,002,000
Revenues						26,887,000	$ 7,935,000
Boost Run Holdings LLC [Member] \| USD Coin [Member]
Product Information [Line Items]
Revenues						$ 0
Three Customer [Member] \| Revenue Benchmark [Member] \| Customer Concentration Risk [Member] \| Boost Run Holdings LLC [Member]
Product Information [Line Items]
Concentration risk, percentage						76.00%	94.00%
Three Customer [Member] \| Accounts Receivable [Member] \| Customer Concentration Risk [Member] \| Boost Run Holdings LLC [Member]
Product Information [Line Items]
Concentration risk, percentage						95.00%
One Customer [Member] \| Accounts Receivable [Member] \| Customer Concentration Risk [Member] \| Boost Run Holdings LLC [Member]
Product Information [Line Items]
Concentration risk, percentage							89.00%

Segment Information

4 Months Ended

6 Months Ended

Dec. 31, 2025

Jun. 30, 2026

8.	SEGMENT

Segment Information

When evaluating the Company’s performance and making key decisions regarding resource allocation the CODM reviews several key metrics, which include general and administrative expenses of $51,450 for the period from September 5, 2025 (inception) through December 31, 2025.

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.

Note 15. 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


	For the Years Ended December 31,
	2025		2024
Cost of revenue (excluding depreciation and amortization)	$	3,891	$	1,930
Selling, general and administrative (excluding depreciation and amortization)		18,269		1,745
Depreciation and amortization		10,536		2,534
Colocation lease cost		5,244		1,795
Total operating expenses	$	37,940	$	8,004

The Company’s long-lived assets were located in the U.S. as of December 31, 2025 and 2024.

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.

The entire disclosure for segment reporting.

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Net (Loss) Income Per Share (“EPS”)

4 Months Ended

6 Months Ended

Dec. 31, 2025

Jun. 30, 2026

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

Net (Loss) Income Per Share (“EPS”)

Note 13. Earnings (Loss) Per Unit

The Company has structured its equity interests into three classes of units: Class A, Class B and Class C. Class A consisted of 8,500 units as of December 31, 2025 and December 31, 2024. During 2025, the Company granted 506 restricted Class B and 128 Class C units. Class B Units (otherwise known as Profit Interest Units) are subject to a service-based vesting schedule and have a Participation Threshold of $1,000 or $4,418 per unit. Class C units have a Participation Threshold of $6,394 per unit.

The Company computes its basic earnings (loss) per unit (“Basic EPU”) and diluted earnings (loss) per unit (“Diluted EPU”) using the two-class method. The allocation of earnings between Class A, Profit Interest Units and Class C units is determined based on their respective economic rights and target capital accounts in relation to the Company’s undistributed earnings. Basic EPU is computed as net income (loss) divided by the weighted-average number of units outstanding for the period. Diluted EPU reflects the potential dilution that could occur using the treasury stock and if-converted methods, as applicable.

As the Company incurred a net loss for the year ended December 31, 2025 and the Profit Interest Units are not obligated to share losses, the related Participation Threshold was not met for the year ended December 31, 2025, the Profit Interest Units were not eligible for distributions for both periods presented. As such, the Profit Interest Units are excluded from the Basic EPU computation, as their income allocation would be zero.

The Profit Interest Units are not convertible into Class A units and were therefore not considered under the if-converted method for the Diluted EPU computation. In addition, inclusion of the Profit Interest Units would have no dilutive impact on the Diluted EPU, as there were no earnings allocations as discussed above and their effect would be zero per unit. Accordingly, the Profit Interest Units were excluded from the Diluted EPU computation.

The Class C units were excluded from the Basic and Diluted EPU computation because the income distribution threshold was not met for the year ended December 31, 2025, therefore the earnings per share for Class C units is zero for the period presented.

Refer to the consolidated statements of operations for the computations of Basic and Diluted EPU. There were no adjustments to the numerator or denominator for the periods presented.

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.

Summary of Significant Accounting Policies (Policies)

4 Months Ended

6 Months Ended

Dec. 31, 2025

Jun. 30, 2026

Use of Estimates

Use of estimates

Use of Estimates

Earnings (Loss) Per Share

Fair Value Measurements

The three levels of the fair value hierarchy are as follows:

	●	Level 1-Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities;

	●	Level 2-Quoted prices in markets that are not considered to be active or financial instrument valuations for which all significant inputs are observable, either directly or indirectly; and,

	●	Level 3-Prices or valuations that require inputs that are both significant to the fair value measurement and unobservable.

Advertising Expense

Advertising Expense

The Company has no operating activities other than incurring professional fees and has not incurred any advertising expenses since inception.

Earnings (Loss) Per Share

Basic EPS is calculated by dividing net income (loss) available to shareholders by the weighted-average number of respective shares outstanding during the period.

Income Taxes

Income Taxes

The Company recognizes interest and penalties related to unrecognized tax benefits on the income tax expense line in the accompanying consolidated statement of operations.

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.

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.

Emerging Growth Company Status

Segment Information

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.

Segment Information

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.

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

Recently Adopted Accounting Pronouncement

Recently Adopted Accounting Pronouncements

Deferred Transaction Costs

Deferred Transaction Costs

Equipment, net

Equipment, net

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

Intangible Assets, net

Intangible Assets, net

Leases - Lessor

Leases - Lessor

Revenues from GPU Rentals

Debt

Debt

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

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.

Restricted Cash

Restricted Cash

Fixed Assets Not In Service

Fixed Assets Not In Service

Use of Estimates

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 consolidated financial statements, and the recognition of revenues and expenses during the reporting period.

Advertising Expense

Advertising Expense

The Company has not incurred any advertising expenses since inception. Advertising costs are expensed as incurred.

Income Taxes

Income Taxes

Recently Adopted Accounting Pronouncements

Segment Information

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.

Recently Adopted Accounting Pronouncements

Concentration of Credit Risk

Fair Value Measurements

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

Concentration of Credit Risk

Concentration of Customers

Concentration of Customers

Cash

Cash

As of December 31, 2025 and 2024, the Company’s cash consists of bank deposits.

Deferred Transaction Costs

Deferred transaction costs

Accounts receivable

Accounts receivable

Equipment, net

Equipment, net

Schedule of Equipment Useful Lives

Computer hardware	4 years
Computer equipment	3 years

Intangible Assets, net

Intangible Assets

Internal-Use Software

Internal-Use Software

Leases - Lessor

Leases - Lessee

Leases - Lessor

Leases - Lessor

Revenues from GPU Rentals

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 classified in accrued expenses and other current liabilities in the consolidated balance sheets.

Debt

Debt

Revenue

Revenue recognition

	●	Step 1: Identify the contract with the customer;
	●	Step 2: Identify of 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

Cost of Revenue (excluding depreciation and amortization)

Cost of Revenue (excluding depreciation and amortization)

Colocation rent (which includes utilities) and depreciation and amortization are reported separately as an operating cost and expense.

Selling, General and Administrative (excluding depreciation and amortization)

Selling, General and Administrative (excluding depreciation and amortization)

Depreciation and amortization related to selling, general and administrative are reported separately as an operating cost and expense.

Unit-based Compensation

Unit-based Compensation

Colocation Lease Cost

Colocation Lease Cost

Emerging Growth Company Status

Emerging Growth Company Status

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 consolidated financial statements.

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	%

Revenues (Tables)

4 Months Ended

6 Months Ended

Dec. 31, 2025

Jun. 30, 2026

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

Schedule of Disaggregated Revenues

The following table presents the Company’s disaggregated revenues:

Schedule of Disaggregated Revenues


	For the Years Ended December 31,
	2025		2024
Lease revenue	$	21,224	$	7,935
Blockchain award revenue		5,663		-
Total revenue	$	26,887	$	7,935

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.

Members’ Capital (Tables)

4 Months Ended

Dec. 31, 2025

Schedule of Fair Value Measurements of Black Scholes Model Assumptions

As discussed in Note 5 - Fair Value Measurements, the Company estimated the fair value of the Class C Units using the following Black-Scholes model assumptions on the date of grant:

	August 30,
	2025
Weighted average expected volatility		82.5	%
Risk-free interest rate		3.8	%
Dividend yield		0	%
M&A expected term (years)		1.0
de-SPAC scenario (years)		0.45
M&A Discount for lack of marketability (“DLOM”)		20	%
deSPAC DLOM		12.5	%

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.

Accrued Expenses and Other Liabilities (Tables)

4 Months Ended

6 Months Ended

Dec. 31, 2025

Jun. 30, 2026

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

Schedule of Accrued Expenses and Other Current Liabilities

Other current liabilities consisted of the following:


	December 31,
	2025		2024
Customer deposits	$	15,426	$	424
Accrued bonus		248		122
Taxes		6		-
Other		981		-
Total other current liabilities	$	16,661	$	546

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.

Fair Value Measurements (Tables)

4 Months Ended

6 Months Ended

Dec. 31, 2025

Jun. 30, 2026

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	$	-

Summary of Changes in the Estimated Fair Value

The following table provides a summary of changes in the estimated fair value of the August 2025 Warrant using significant Level 3 inputs:

Balance - January 1, 2025	$	-
Issuance of August 2025 Warrant		-
Change in fair value of the August 2025 Warrant		2,992
Settlement of the August 2025 Warrant		(2,992	)
Balance - December 31, 2025	$	-

The following table provides a summary of changes in the estimated fair value of the digital asset receivable using Level 2 inputs:

Balance - January 1, 2025	$	-
Staking deposit		98
Change in fair value		(70	)
Balance - December 31, 2025	$	28

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.

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

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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Stockholders’ Equity

4 Months Ended

6 Months Ended

Dec. 31, 2025

Jun. 30, 2026

Equity [Abstract]

Stockholders’ Equity

4.	STOCKHOLDER’S DEFICIT

Stockholders’ Equity

Authorized Capital Stock

As of December 31, 2025, the Company was incorporated in the State of Delaware and authorized to issue up to 1,000,000,000 shares of common stock with a par value of $0.0001 per share, resulting in a total authorized par value of $100,000. On September 5, 2025, Andrew Karos, the Chief Executive Officer of Boost Run Inc., was issued one share of common stock for $0 in connection with the Company’s formation.

Equity-Based Compensation and Dividends

As of December 31, 2025, no equity-based compensation plans or dividend distributions have been authorized or declared.

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.

The entire disclosure for equity.

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Subsequent Events (Tables)

4 Months Ended

6 Months Ended

Dec. 31, 2025

Jun. 30, 2026

Schedule of Estimated Useful Life

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

Schedule of Equipment Useful Lives

Computer hardware	4 years
Computer equipment	3 years

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.

Stock-Based Compensation (Tables)

4 Months Ended

6 Months Ended

Dec. 31, 2025

Jun. 30, 2026

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

Schedule of Profit Interest Unit Activity

The following is a summary of the Profit Interest Unit activity for the year ended December 31, 2025:

	Profit Interest Units			Weighted Average Profit Interest Unit Participation Threshold
Unvested balance as of December 31, 2023		-		$	-
Granted		3,643			1,000
Vested		-			-
Forfeited		-			-
Unvested balance as of December 31, 2024		3,643			1,000
Granted		506			4,418
Vested		(126	)		4,418
Forfeited		-			-
Unvested balance as of December 31, 2025		4,023		$	1,322
Vested balance as of December 31, 2025		126		$	4,418

Schedule of Fair Value of Profit Interest Units

The Company estimated the fair value of the Profit Interest Units using the OPM on the date of grant. The assumptions used in the OPM were as follows:


	December 31,
	2025			2024
Weighted average expected term (years)		0.59			6.00
Weighted average expected volatility		80.8	%		77.5	%
Risk-free interest rate		3.8	%		4.2	%
Dividend yield		0	%		0	%
Weighted average Marketability Discount		14.4	%		32.5	%

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.

Software Licensing And Support Arrangement

Software Licensing and Support Arrangement (Tables)

6 Months Ended

Jun. 30, 2026

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

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.

Schedule of Class A Common Stock Converted from Profit Interest Units Activity (Details)	6 Months Ended
	Jun. 30, 2026 $ / shares shares
ClassACommonStockConvertedFromProfitInterestUnitsActivityLineItem [Line Items]
Units, Unvested balance	13,847,261
Units, Unvested balance
Class A common stock converted from profit interest units, Vested balance ending
Weighted Average Participation Threshold [Member]
ClassACommonStockConvertedFromProfitInterestUnitsActivityLineItem [Line Items]
Weighted average unit participation threshold, Unvested balance \| $ / 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 unit participation threshold, Unvested balance \| $ / 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 A Common Stock Converted From Profit Interest Units [Member]
ClassACommonStockConvertedFromProfitInterestUnitsActivityLineItem [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
Units, Unvested balance	14,241,982
Class A common stock converted from profit interest units, Vested balance ending	14,241,982

Fair Value Measurements (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
Fair Value Measurements (Details Narrative) - USD ($)	Jun. 30, 2026	Mar. 31, 2026	Dec. 31, 2025	Dec. 31, 2024	Aug. 31, 2025
Digital Asset Receivable [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair value, measurement with unobservable inputs reconciliation, recurring basis, liability value		$ 28,000
Aggregate fair value		3,000
Fair value, measurement with unobservable inputs reconciliation, recurring basis, liability value			$ 28,000
Boost Run Holdings LLC [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Aggregate fair value			2,992,000
Boost Run Holdings LLC [Member] \| Digital Asset Receivable [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair value, measurement with unobservable inputs reconciliation, recurring basis, liability value		$ 28,000
Staking deposit			98,000
Aggregate fair value			70,000
Fair value, measurement with unobservable inputs reconciliation, recurring basis, liability value			28,000
Boost Run Holdings LLC [Member] \| Weighted Fair Value Per Class C Unit [Member] \| Fair Value, Inputs, Level 3 [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Aggregate fair value			2,992,000
Probability weighted fair value			$ 23,414,000
Aggregate fair value per units			128
Bridge Loan Agreement [Member] \| Boost Run Holdings LLC [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Warrants issuance value					$ 0

Schedule of Cash Flow Information Related to Leases (Details) - Boost Run Holdings LLC [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Restructuring Cost and Reserve [Line Items]
Operating cash flows for operating leases	$ 3,169	$ 481
Operating cash flows for finance leases	1,647	188
Financing cash flows for finance leases	$ 11,536	$ 405

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.

Stock-Based Compensation

4 Months Ended

6 Months Ended

Dec. 31, 2025

Jun. 30, 2026

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.

Stock-Based Compensation

Note 12. Unit-Based Compensation

Stock-Based Compensation

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.

The following is a summary of the Profit Interest Unit activity for the year ended December 31, 2025:

	Profit Interest Units			Weighted Average Profit Interest Unit Participation Threshold
Unvested balance as of December 31, 2023		-		$	-
Granted		3,643			1,000
Vested		-			-
Forfeited		-			-
Unvested balance as of December 31, 2024		3,643			1,000
Granted		506			4,418
Vested		(126	)		4,418
Forfeited		-			-
Unvested balance as of December 31, 2025		4,023		$	1,322
Vested balance as of December 31, 2025		126		$	4,418

During the years ended December 31, 2025, the Company granted 506 profit interest units that include post-termination restrictive covenants. The Company determined that these awards do not contain substantive service conditions for accounting purposes under ASC 718. Accordingly, compensation cost related to these awards was recognized upon grant based on the grant date fair value.

During the years ended December 31, 2025 and 2024, the Company recorded unit-based compensation expense of $13,425 and $568, respectively, related to the Profit Interest Units to selling, general and administrative expense within the consolidated statements of operations. As of December 31, 2025, unrecognized unit-based compensation expense related to the Profit Interest Units was $248, which is expected to be recognized over a weighted-average period of approximately 0.41 years.

The weighted-average grant date fair value per Profit Interest Units granted during the year ended December 31, 2025 and 2024 were $24,921 and $448, respectively. The total fair value of vested options during December 31, 2025 and 2024 was $3,152 and $0, respectively.

The Company estimated the fair value of the Profit Interest Units using the OPM on the date of grant. The assumptions used in the OPM were as follows:


	December 31,
	2025			2024
Weighted average expected term (years)		0.59			6.00
Weighted average expected volatility		80.8	%		77.5	%
Risk-free interest rate		3.8	%		4.2	%
Dividend yield		0	%		0	%
Weighted average Marketability Discount		14.4	%		32.5	%

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.

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

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

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

Financial Obligations and Debt (Tables)

4 Months Ended

6 Months Ended

Dec. 31, 2025

Jun. 30, 2026

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		$	-

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

The following table reflects the Company’s debt maturities:


Remainder of Fiscal Year
2026	$	250
2027		750
2028		5,430
2029		-
Year four		-
Thereafter		-
Less: Unamortized debt issuance costs and discount at December 31, 2025		(164	)
Long Term Debt	$	6,266

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.

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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Schedule of Lease Costs (Details) - Boost Run Holdings LLC [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Restructuring Cost and Reserve [Line Items]
Short-term lease cost	$ 242	$ 1,117
Variable lease cost	1,178	154
Total lease cost	14,950	2,475
Cost of Sale [Member]
Restructuring Cost and Reserve [Line Items]
Operating lease expense - office and equipment	3,609	326
Selling General And Administrative Expense [Member]
Restructuring Cost and Reserve [Line Items]
Operating lease expense - office and equipment	215	197
Depreciation And Amortization [Member]
Restructuring Cost and Reserve [Line Items]
Finance lease interest expense - office and equipment	7,960	475
Interest Expenses [Member]
Restructuring Cost and Reserve [Line Items]
Finance lease interest expense - office and equipment	$ 1,746	$ 206

Related Party Transactions (Details Narrative) - USD ($)				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	Dec. 31, 2025	Nov. 25, 2025
Related Party Transaction [Line Items]
Related party payable							$ 26,000
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
Boost Run Holding LLC [Member]
Related Party Transaction [Line Items]
Installment notes			$ 8,500,000	$ 8,500,000
Subordinated Loan Agreement [Member]
Related Party Transaction [Line Items]
Borrowings								$ 1,430,000
Subordinated Loan Agreement [Member] \| Boost Run Holdings LLC [Member]
Related Party Transaction [Line Items]
Borrowings								$ 1,430,000
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
Merger Agreement [Member] \| Boost Run Holdings LLC [Member]
Related Party Transaction [Line Items]
Sponsor earnout shares		1,125,000
Earnout shares		1,968,750
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

Equipment, Net

4 Months Ended

6 Months Ended

Dec. 31, 2025

Jun. 30, 2026

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.

Equipment, Net

Note 4. Equipment, Net

Equipment, net consisted of the following:

Schedule of Equipment


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

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

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

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.

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

Intangible Asset, Goodwill and Other [Abstract]

Intangible Assets, net (Tables)

6 Months Ended

Jun. 30, 2026

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

Equipment, Net (Details Narrative) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
Equipment, Net (Details Narrative) - USD ($) $ in Thousands	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025	Dec. 31, 2025	Dec. 31, 2024
Restructuring Cost and Reserve [Line Items]
Depreciation expense	$ 2,170	$ 561	$ 3,286	$ 1,135
Disposal of long lived assets			$ 0	$ 1,110
Boost Run Holdings LLC [Member]
Restructuring Cost and Reserve [Line Items]
Depreciation expense					$ 2,487	$ 2,059
Disposal of long lived assets					$ 1,110	$ 258

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.

Income Taxes (Details Narrative) - USD ($)	3 Months Ended		4 Months Ended	6 Months Ended
Income Taxes (Details Narrative) - USD ($)	Jun. 30, 2026	Jun. 30, 2025	Dec. 31, 2025	Jun. 30, 2026	Jun. 30, 2025
Effective Income Tax Rate Reconciliation [Line Items]
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount			$ 14,355
Income tax expense	$ 55,741,000			$ 55,741,000
Effective Income Tax Rate Reconciliation, Other Adjustments, Percent	288.70%			238.00%
Income tax expense, rate			21.00%	21.00%
Income Tax Jurisdiction, Foreign [Member]
Effective Income Tax Rate Reconciliation [Line Items]
Operating loss carry forward			$ 400
Income Tax Jurisdiction, Domestic State and Local [Member]
Effective Income Tax Rate Reconciliation [Line Items]
Operating loss carry forward			$ 400

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

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Schedule of Prepaid Expenses (Details) - USD ($) $ in Thousands	Jun. 30, 2026	Dec. 31, 2025	Dec. 31, 2024
Restructuring Cost and Reserve [Line Items]
Other	$ 154	$ 137
Operating and finance lease prepaid	5,332	6,050
Insurance	4,085
Software and apps	1,000
Contract labor	456
Total prepaid expenses, current	11,027	6,187
Software and apps	994
Other	134
Total prepaid expenses, non-current	$ 1,128
Boost Run Holdings LLC [Member]
Restructuring Cost and Reserve [Line Items]
Operating lease prepaid		6,050	$ 546
Other		137	3
Total prepaid expenses		6,187	549
Total prepaid expenses, current		$ 6,187	$ 549

Schedule of Statutory Rate and Effective Tax Rate (Details) - USD ($)	3 Months Ended		4 Months Ended	6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Dec. 31, 2025	Jun. 30, 2026	Jun. 30, 2025
Income Tax Disclosure [Abstract]
Pretax Loss, Amount			$ (51,450)
US Federal statutory tax rate, Amount			$ (10,805)
US Federal statutory tax rate, Percent			21.00%	21.00%
State and local income taxes, net of Federal benefit, Amount
Effective Income Tax Rate Reconciliation, State and Local Income Taxes, Percent
Change in Federal valuation allowance, Amount			$ 10,805
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Percent			(21.00%)
Total, Amount	$ 55,741,000			$ 55,741,000
Total, Percent

Prepaid Expenses

4 Months Ended

6 Months Ended

Dec. 31, 2025

Jun. 30, 2026

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	$	-

Prepaid Expenses

Note 3. Prepaid Expenses

Prepaid expenses consisted of the following:

Schedule of Prepaid Expenses


	December 31,
	2025		2024
Operating lease prepaid	$	6,050	$	546
Other		137		3
Total prepaid expenses	$	6,187	$	549

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.

Schedule of Weighted Average Assumptions (Details)	6 Months Ended
Schedule of Weighted Average Assumptions (Details)	Jun. 30, 2026 $ / shares
Software Licensing And Support Arrangement
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

Cover	6 Months Ended
Cover	Jun. 30, 2026
Entity Addresses [Line Items]
Document Type	POS AM
Amendment Flag	false
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 Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Business Contact [Member]
Entity Addresses [Line Items]
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
Contact Personnel Name	Andrew Karos

Stockholders’ Equity (Details Narrative) - USD ($)	3 Months Ended	4 Months Ended	6 Months Ended
Stockholders’ Equity (Details Narrative) - USD ($)	Jun. 30, 2026	Dec. 31, 2025	Jun. 30, 2026	Jun. 30, 2025	Sep. 05, 2025	Aug. 28, 2025
Class of Stock [Line Items]
Common stock shares authorized	1,000,000,000	1,000,000,000	1,000,000,000
Common stock par value		$ 0.0001
Number of shares authorized		100,000
Common stock shares issued		1			0
Equity based compensation and dividends amount	$ 7,020,000	$ 0
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
Units outstanding		1
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			$ 43,440,000
Warrant receivable	$ 3,850,000		$ 3,850,000
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
Common stock shares issued	47,312,582	769,721	47,312,582
Units outstanding	47,312,582	769,721	47,312,582
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
Common stock shares issued	29,533,018	29,533,018	29,533,018
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

Fair Value Measurements

4 Months Ended

6 Months Ended

Dec. 31, 2025

Jun. 30, 2026

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	$	-

Note 6. 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.

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 debt approximates fair value because of the market interest rate of the debt.

Financial Instruments Recorded at Fair Value on a Recurring Basis

August 2025 Warrant

As discussed in Note 9 - Debt, in August 2025, the Company issued a warrant under the Bridge Loan Agreement granting the holder rights to acquire up to 2.40% of a subsidiary’s economic interests on a fully diluted basis, subject to incremental increases tied to additional loan advances (the “August 2025 Warrant”). The issuance value of the August 2025 Warrant was $0 due to an error in the language of the agreement. The August 2025 Warrant was subsequently cancelled on August 28, 2025, pursuant to a Warrant Cancellation Agreement, and in exchange, the holder received Class C units in Boost Run Holdings, LLC. The settlement value of the August 2025 Warrant was equal to the fair value of the Class C units on the date of issuance (see below in “Financial Instruments Not Recorded at Fair Value on a Recurring Basis” and Note 11 - Members’ Capital.”

The following table provides a summary of changes in the estimated fair value of the August 2025 Warrant using significant Level 3 inputs:

Balance - January 1, 2025	$	-
Issuance of August 2025 Warrant		-
Change in fair value of the August 2025 Warrant		2,992
Settlement of the August 2025 Warrant		(2,992	)
Balance - December 31, 2025	$	-

The change in fair value of the August 2025 Warrant is recorded as loss in change in fair value of liability-classified warrants in the consolidated statement of operations for the year ended December 31, 2025.

Digital Asset Receivable

The following table provides a summary of changes in the estimated fair value of the digital asset receivable using Level 2 inputs:

Balance - January 1, 2025	$	-
Staking deposit		98
Change in fair value		(70	)
Balance - December 31, 2025	$	28

The change in fair value of the digital asset receivable is recorded as loss in fair value of digital asset receivable in the consolidated statement of operations for the year ended December 31, 2025.

Financial Instruments Not Recorded at Fair Value on a Recurring Basis

Profit Interest Units and Class C units

The fair values of the Profit Interest Units and the Class C units issued in 2025 were determined using the Option Pricing Method (“OPM”), which allocates the Company’s equity value among the various classes of units based on the rights and preferences within the capital structure, assuming a future exit event.

This model incorporates Level 3 inputs and critical assumptions, and it takes into account factors such as vesting conditions, liquidation preferences, and the relative seniority of each instrument. Given the absence of a public market for the Company’s units, a discount for lack of marketability (“DLOM”) was applied to arrive at the final per-unit fair value.

The OPM requires the use of significant assumptions including expected term, expected volatility, expected dividend yield, and the risk-free interest rate. The expected term represents the anticipated period in which the awards will remain outstanding, based on current expectations regarding a potential liquidity event. Volatility was estimated based on the historical volatilities of comparable publicly traded companies over a period consistent with the expected holding period. The risk-free interest rate was based on the U.S. Treasury yield curve in effect at the time of grant, with a maturity matching the expected term of the awards. The Company has not declared or paid dividends to date and does not anticipate doing so in the foreseeable future; accordingly, a dividend yield of zero was applied.

Based on these assumptions, the probability-weighted fair value per Class C unit was $23,414 resulting in an aggregate fair value of approximately $2,992 for 128 units issued. The fair value measurement is classified within Level 3 of the fair value hierarchy due to the use of significant unobservable inputs. See Note 11 - Member’s Capital for additional information.

The Profit Interest Units are accounted for as unit-based compensation in accordance with ASC 718, Compensation - Stock Compensation. Refer to Note 12 - Unit-Based Compensation for information regarding the grant date fair value of the grants during the period.

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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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.

Business Combination (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands					1 Months Ended	3 Months Ended	4 Months Ended	6 Months Ended
	May 08, 2026	Jan. 31, 2026	Jan. 13, 2026	Sep. 15, 2025	May 31, 2026	Jun. 30, 2026	Dec. 31, 2025	Jun. 30, 2026	Mar. 31, 2026
Business Combination [Line Items]
Common stock par value							$ 0.0001
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]
Business combination, net of transaction costs, shares			3,093,750
Issued shares	7,875,000					7,875,000
Earnout Agreement Amendment [Member]
Business Combination [Line Items]
Business combination, net of transaction costs, shares		1,125,000,000
Earnout Agreement Amendment [Member] \| Goodrich ILMJS LLC [Member]
Business Combination [Line Items]
Business combination, net of transaction costs, shares		1,968,750
Consulting Agreement [Member]
Business Combination [Line Items]
Issued shares, granted			336,000
Boost Run Inc [Member]
Business Combination [Line Items]
Common stock par value				10.00
Boost Run Holding LLC [Member]
Business Combination [Line Items]
Common stock par value				$ 10
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]
Business combination, net of transaction costs, shares							1,000
Common stock par value							$ 0.0001		$ 0.0001
Common Stock [Member] \| Common Class B [Member] \| Boost Run Inc [Member]
Business Combination [Line Items]
Business combination, net of transaction costs, shares				44,150,000
Shares received on business acquisition, value				$ 441,500
Common Stock [Member] \| Common Class B [Member] \| Boost Run Holding LLC [Member]
Business Combination [Line Items]
Business combination, net of transaction costs, shares				441,500,000

Commitments and Contingencies (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands						1 Months Ended		3 Months Ended
	Jun. 27, 2026	Jun. 08, 2026	Apr. 17, 2026	Nov. 06, 2025	Sep. 15, 2025	May 31, 2026	Apr. 30, 2026	Jun. 30, 2026	Dec. 31, 2025	Sep. 30, 2025	Mar. 31, 2025
Loss Contingencies [Line Items]
Common stock par value									$ 0.0001
Prepayment of fees											$ 242
Commitments amount			$ 1,440,000
Deferred revenue								$ 18,972
First Year [Member]
Loss Contingencies [Line Items]
Commitments amount			578,000
Second Year [Member]
Loss Contingencies [Line Items]
Commitments amount			215,500
Three Year [Member]
Loss Contingencies [Line Items]
Commitments amount			215,500
Four Year [Member]
Loss Contingencies [Line Items]
Commitments amount			215,500
Five Year [Member]
Loss Contingencies [Line Items]
Commitments amount			$ 215,500
GPU Server Rental Services Agreement [Member]
Loss Contingencies [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]
Loss Contingencies [Line Items]
Required to pay project completion payment							$ 3,500
Payment of construction								$ 1,750
Common Class A [Member]
Loss Contingencies [Line Items]
Common stock par value								$ 0.0001	0.0001
Common Class B [Member]
Loss Contingencies [Line Items]
Common stock par value								$ 0.0001	$ 0.0001
Common Stock [Member] \| Common Class A [Member]
Loss Contingencies [Line Items]
Shares received on business acquisition								17,278,674
Boost Run Holding LLC [Member]
Loss Contingencies [Line Items]
Installment notes					$ 8,500	$ 8,500
Common stock par value					$ 10
Boost Run Holding LLC [Member] \| Maximum [Member]
Loss Contingencies [Line Items]
Share price					17.5
Boost Run Holding LLC [Member] \| Minimum [Member]
Loss Contingencies [Line Items]
Share price					12.5
Boost Run Holding LLC [Member] \| Median [Member]
Loss Contingencies [Line Items]
Share price					$ 15.0
Boost Run Holding LLC [Member] \| Common Stock [Member] \| Common Class A [Member]
Loss Contingencies [Line Items]
Shares received on business acquisition					441,500,000
Boost Run Holding LLC [Member] \| Common Stock [Member] \| Common Class A [Member] \| Maximum [Member]
Loss Contingencies [Line Items]
Shares received on business acquisition					7,875,000
Boost Run Holding LLC [Member] \| Common Stock [Member] \| Common Class B [Member]
Loss Contingencies [Line Items]
Shares received on business acquisition					441,500,000
Boost Run Holdings LLC [Member]
Loss Contingencies [Line Items]
Monthly rental fee									$ 3,824	$ 365
Boost Run Holdings LLC [Member] \| Managed Services Agreement [Member]
Loss Contingencies [Line Items]
Other fees				$ 63,577
Prepayment of fees				12,715
Monthly fees				2,649,000
Payment for fees				$ 530

Members’ Capital

4 Months Ended

Dec. 31, 2025

Members’ Capital

Note 11. Members’ Capital

The Company has authorized an unlimited number of Class A, Class B and Class C units as of December 31, 2025, of which 8,500 Class A units 128 Class C units are issued and outstanding. The Company is entitled to make distributions to members as approved by the managing member. Class A units have priority over the Class C.

Class C Units

On August 28, 2025, the Company issued 128 Class C units in connection with the 2025 August Warrant Cancellation Agreement (see Note 9 - Debt), which entitle the holder to certain economic rights in Boost Run Holdings, LLC. These units are non-voting and are subject to a participation threshold of $6,394 per unit. Distributions to Class C unit holders are subordinate to the return of capital to Class A members and are only made after the Class A members have received distributions equal to their return of capital and certain Class C participation thresholds have been met. Additional Class C units may be issued to the holder upon the funding of subsequent draw loans under the August 2025 Bridge Loan Agreement, with up to 179 Class C units issuable in total if the full $20,000 of subsequent loans are advanced. The Class C units are also subject to customary transfer restrictions, lack voting rights except in limited circumstances, and are governed by the terms of the Holdings LLC Agreement. The Company has determined that the Class C units are recorded as permanent equity, classified in member’s interests in the consolidated balance sheet. No redemption features exist outside issuer control.

As discussed in Note 5 - Fair Value Measurements, the Company estimated the fair value of the Class C Units using the following Black-Scholes model assumptions on the date of grant:

	August 30,
	2025
Weighted average expected volatility		82.5	%
Risk-free interest rate		3.8	%
Dividend yield		0	%
M&A expected term (years)		1.0
de-SPAC scenario (years)		0.45
M&A Discount for lack of marketability (“DLOM”)		20	%
deSPAC DLOM		12.5	%

The fair value measurement is classified within Level 3 of the fair value hierarchy due to the use of significant unobservable inputs.

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.

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

4 Months Ended

6 Months Ended

Dec. 31, 2025

Jun. 30, 2026

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

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


	For the Years Ended December 31,
	2025		2024
Cost of revenue (excluding depreciation and amortization)	$	3,891	$	1,930
Selling, general and administrative (excluding depreciation and amortization)		18,269		1,745
Depreciation and amortization		10,536		2,534
Colocation lease cost		5,244		1,795
Total operating expenses	$	37,940	$	8,004

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.

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

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
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 34
-Publisher FASB
-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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-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
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-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 30
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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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-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 26C
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-26C

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

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 280
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-Name Accounting Standards Codification
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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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-Name Accounting Standards Codification
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-25

Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 280
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-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

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

Other Assets (Tables)

6 Months Ended

Jun. 30, 2026

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	$	-

Schedule of Net Loss Per Share, Basic and Diluted (Details) - USD ($)	3 Months Ended			4 Months Ended	6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Mar. 31, 2025	Dec. 31, 2025	Jun. 30, 2026	Jun. 30, 2025
EarningsPerShareLineItem [Line Items]
Net (loss) income	$ (75,047,000)	$ 2,530,000	$ 21,000	$ (51,450)	$ (79,165,000)	$ 2,551,000
Weighted average common shares outstanding - basic - Class B				1
Weighted average common shares outstanding - dilutive - Class A				1
Net (loss) income per share - basic - Class B				$ (51,450.00)
Net (loss) income per share - dilutive - Class A				$ (51,450.00)
Common Class A [Member]
EarningsPerShareLineItem [Line Items]
Net (loss) income attributable to common stockholders - basic - Class B	(25,830,000)				(17,471,000)
Net (loss) income attributable to common stockholders - dilutive - Class A	$ (75,047,000)	$ 2,530,000			$ (79,165,000)	$ 2,551,000
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]
EarningsPerShareLineItem [Line Items]
Net (loss) income attributable to common stockholders - basic - Class B	$ (49,217,000)	$ 2,530,000			$ (61,694,000)	$ 2,551,000
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

Accrued Expenses and Other Liabilities

4 Months Ended

6 Months Ended

Dec. 31, 2025

Jun. 30, 2026

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

Accrued Expenses and Other Liabilities

Note 7. Other Current Liabilities

Other current liabilities consisted of the following:


	December 31,
	2025		2024
Customer deposits	$	15,426	$	424
Accrued bonus		248		122
Taxes		6		-
Other		981		-
Total other current liabilities	$	16,661	$	546

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.

Schedule of Statutory Rate and Effective Tax Rate

Income Taxes (Tables)

4 Months Ended

Dec. 31, 2025

Income Tax Disclosure [Abstract]

	For the period from September 5, 2025 (inception) through December 31, 2025
	Amount			Percent

Pretax Loss	$	(51,450	)
US Federal statutory tax rate	$	(10,805	)		21	%
State and local income taxes, net of Federal benefit		-			-
Change in Federal valuation allowance		10,805			(21	)%
Total	$	-			-

Schedule of Deferred Tax Assets

	For the period from September 5, 2025 (inception) through December 31, 2025
Deferred tax assets:
Capitalized start-up costs	$	14,243
Net operating loss carryforwards		112
Total deferred tax assets before valuation allowance	$	14,355
Valuation allowance		(14,355	)
Total deferred tax assets after valuation allowance	$	-

Commitments and Contingencies

4 Months Ended

6 Months Ended

Dec. 31, 2025

Jun. 30, 2026

Commitments and Contingencies

6.	COMMITMENTS AND CONTINGENCIES

Commitments and Contingencies

Merger

Merger Agreement

On September 15, 2025, the Company entered into a SPAC merger agreement (the “Merger Agreement”) by and among Willow Lane Acquisition Corp. (the “SPAC”), Boost Run Holdings LLC, the Company, SPAC Merger Sub, and Company Merger Sub.

The Merger Agreement provides for a two-step merger transaction (the “Mergers”) in which, first, SPAC Merger Sub will merge with and into the SPAC (the “SPAC Merger”), with the SPAC surviving as a wholly-owned subsidiary of the Company, and, immediately thereafter, Company Merger Sub will merge with and into Boost Run Holdings LLC. (the “Company Merger”), with Boost Run Holdings LLC. surviving as a wholly-owned subsidiary of the Company. By virtue of the consummation of the Mergers, the Company will become a publicly traded company, with the SPAC and Boost Run Holdings LLC as its wholly-owned subsidiaries. Prior to the closing of the Mergers, the SPAC will re-domicile from the Cayman Islands to the State of Delaware.

At closing, the equity holders of Boost Run Holding LLC will receive total consideration consisting of (i) an $8,500 thousand installment note, (ii) $441,500 thousand in the Company’s Class A and Class B Common Stock (based on a $10 per share valuation), and (iii) up to 7,875,000 additional Company Class A Common Shares contingent upon the Company’s stock performance over a three-year earnout period. Earnout shares will be issued in three equal tranches if the Company’s volume-weighted average price per share meets or exceeds $12.5, $15.0, and $17.5, respectively, for twenty out of thirty consecutive trading days during the earnout period.

The transaction is intended to qualify as an “exchange” within the meaning of Section 351 of the Internal Revenue Code for U.S. federal income tax purposes. Each party to the Merger Agreement will be responsible for its own tax liabilities, including any adverse consequences arising from the failure of the transaction to qualify under Section 351.

The closing of the Mergers is subject to customary closing conditions, including, among others, approval of the transaction by the equity holders/member of the SPAC and Boost Run Holdings LLC, effectiveness of a registration statement on Form S-4 to be filed by the Company with the SEC, expiration or termination of any applicable waiting periods under the Hart-Scott-Rodino Antitrust Improvements Act, accuracy of representations and warranties, approval for listing of the Company’s Class A Common Stock on Nasdaq, absence of any law or order prohibiting the consummation of the transaction, and other conditions as set forth in the Merger Agreement.

Upon closing, the Company will assume all outstanding SPAC securities, which will convert into equivalent Company securities.

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.

Commitments and Contingencies

Note 14. Commitments and Contingencies

Graphics Processing Unit and Managed Services Agreement

On November 6, 2025, the Company entered into a graphics processing unit (“GPU”) and managed services agreement with a customer to provide GPU clusters and related managed services. The agreement covers 1152 B300 GPUs for a two-year term beginning upon delivery and acceptance, expected February 2026. The committed fees are approximately $63,577, including a $12,715 prepayment and remaining monthly fees of $2,649 million, except for a reduced payment of $530 in the 20^th month.

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 consolidated financial statements for pending litigation matters. As of December 31, 2025 and 2024, management was not aware of any pending or threatened legal actions that would require accrual or disclosure.

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.

Schedule of Weighted Average Remaining Lease Term and Discount Rate (Details) - Boost Run Holdings LLC [Member]	Dec. 31, 2025	Dec. 31, 2024
Restructuring Cost and Reserve [Line Items]
Operating leases, Remaining lease term	2 years 1 month 6 days	2 years 7 months 6 days
Finance leases, Remaining lease term	1 year 9 months 18 days	2 years 3 months 18 days
Operating leases, Discount rate	6.54%	7.47%
Discount rate	6.62%	11.93%

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.

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

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

Schedule of Deferred Tax Assets (Details)	Dec. 31, 2025 USD ($)
Deferred tax assets:
Capitalized start-up costs	$ 14,243
Net operating loss carryforwards	112
Total deferred tax assets before valuation allowance	14,355
Valuation allowance	(14,355)
Total deferred tax assets after valuation allowance

Schedule of Future Minimum Lease Payments (Details) - USD ($) $ in Thousands	Jun. 30, 2026	Mar. 31, 2026	Dec. 31, 2025	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
Boost Run Holdings LLC [Member]
Finance Leases
Operating lease 2026			$ 4,838
Finance lease 2026			14,268
Operating lease 2027			4,295
Finance lease 2027			18,323
Operating lease 2028			850
Finance lease 2028
Operating lease 2029
Finance lease 2029
Operating lease 2030
Finance lease 2030
Operating lease Thereafter
Finance lease Thereafter
Operating lease total future minimum lease payments			9,983
Finance lease total future minimum lease payments			32,591
Operating lease less: imputed interest			(624)
Finance lease less: imputed interest			(2,206)
Operating lease total			9,359
Finance lease total			$ 30,385

Segment Information (Details Narrative)	4 Months Ended
Segment Information (Details Narrative)	Dec. 31, 2025 USD ($)
Segment Reporting [Abstract]
General and Administrative Expense	$ 51,450

Schedule of Equipment Useful Lives (Details)	Jun. 30, 2026	Dec. 31, 2025
Computer Hardware [Member]
Property, Plant, and Equipment [Line Items]
Useful life	4 years
Computer Hardware [Member] \| Boost Run Holdings LLC [Member]
Property, Plant, and Equipment [Line Items]
Useful life		4 years
Computer Equipment [Member]
Property, Plant, and Equipment [Line Items]
Useful life	3 years
Computer Equipment [Member] \| Boost Run Holdings LLC [Member]
Property, Plant, and Equipment [Line Items]
Useful life		3 years

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.

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478964/842-20-50-7A

Consolidated Balance Sheets - USD ($)	Jun. 30, 2026	Dec. 31, 2025	Dec. 31, 2024
Current assets:
Cash	$ 120,166,000	$ 9,747,000
Accounts receivable, net	15,333,000	2,607,000
Deferred transaction costs		1,002,000
Prepaid expenses, current	11,027,000	6,187,000
Warrant receivable	3,850,000
Other current assets	4,742,000	131,000
Total current assets	155,118,000	19,674,000
Restricted cash	13,002,000
Operating lease right-of-use assets	122,025,000	8,828,000
Finance lease right-of-use assets	328,526,000	33,774,000
Equipment, net	54,936,000	14,866,000
Prepaid expenses, non-current	1,128,000
Intangible assets, net	49,045,000	16,000
Capitalized software	227,000	276,000
Other long-term assets	18,336,000
Total assets	742,343,000	77,434,000
Current liabilities:
Accounts payable	19,769,000	6,405,000
Credit card payable	130,000	222,000
Operating lease liabilities, current	20,169,000	4,388,000
Finance lease liabilities, current	82,238,000	12,721,000
Financial obligation, current	19,339,000
Customer deposits, current	34,880,000	15,426,000
Accrued expenses and other liabilities	2,173,000	1,235,000
Debt, current		242,000
Total current liabilities	178,698,000	40,639,000
Customer deposits, non-current	93,496,000
Deferred tax liability	55,669,000
Operating lease liabilities, non-current	99,352,000	4,971,000
Finance lease liabilities, non-current	155,888,000	17,664,000
Financial obligation, non-current	59,145,000
Related party loan, non-current		1,430,000
Debt, non-current		4,594,000
Total liabilities	642,248,000	69,298,000
Commitments and contingencies (Note 18)
Stockholders’ Equity:
Additional paid-in capital	196,291,000	25,172,000
Accumulated deficit	(96,203,000)	(17,039,000)
Total stockholders’ equity	100,095,000	8,136,000	$ 7,493,000
Total liabilities and stockholders’ equity	742,343,000	77,434,000
Common Class A [Member]
Stockholders’ Equity:
Common stock Value	4,000
Common Class B [Member]
Stockholders’ Equity:
Common stock Value	$ 3,000	3,000
Boost Run Holdings LLC [Member]
Current assets:
Cash		9,747,000	335,000
Accounts receivable, net		2,607,000	253,000
Deferred transaction costs		1,002,000
Prepaid expenses, current		6,187,000	549,000
Other current assets		131,000	29,000
Total current assets		19,674,000	1,166,000
Operating lease right-of-use assets		8,828,000	2,938,000
Finance lease right-of-use assets		33,774,000	1,939,000
Equipment, net		14,866,000	6,903,000
Intangible assets, net		16,000
Capitalized software		276,000	371,000
Total assets		77,434,000	13,317,000
Current liabilities:
Accounts payable		6,405,000	77,000
Credit card payable		222,000	359,000
Operating lease liabilities, current		4,388,000	985,000
Finance lease liabilities, current		12,721,000	616,000
Accrued expenses and other liabilities		16,661,000	546,000
Debt, current		242,000
Total current liabilities		40,639,000	2,583,000
Operating lease liabilities, non-current		4,971,000	1,830,000
Finance lease liabilities, non-current		17,664,000	1,411,000
Related party loan, non-current		1,430,000
Debt, non-current		4,594,000
Total liabilities		69,298,000	5,824,000
Commitments and contingencies (Note 18)
Stockholders’ Equity:
Common stock Value		11,182,000	7,690,000
Additional paid-in capital		13,993,000	568,000
Accumulated deficit		(17,039,000)	(765,000)
Total stockholders’ equity		8,136,000	7,493,000
Total liabilities and stockholders’ equity		77,434,000	$ 13,317,000
Previously Reported [Member]
Current liabilities:
Accrued expenses		25,450
Related party payable		26,000
Total liabilities		51,450
Stockholders’ Equity:
Common stock Value
Accumulated deficit		(51,450)
Total stockholders’ equity		(51,450)
Total liabilities and stockholders’ equity

Schedule of Equipment (Details) - USD ($) $ in Thousands	Jun. 30, 2026	Dec. 31, 2025	Dec. 31, 2024
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
Boost Run Holdings LLC [Member]
Property, Plant, and Equipment [Line Items]
Property plant and equipment, gross		19,147	$ 9,285
Less: accumulated depreciation		(4,281)	(2,382)
Total equipment, net		14,866	6,903
Computer Hardware [Member]
Property, Plant, and Equipment [Line Items]
Property plant and equipment, gross	34,368	11,025
Computer Hardware [Member] \| Boost Run Holdings LLC [Member]
Property, Plant, and Equipment [Line Items]
Property plant and equipment, gross		11,025	9,257
Fixed Assets [Member]
Property, Plant, and Equipment [Line Items]
Property plant and equipment, gross	28,040	8,094
Fixed Assets [Member] \| Boost Run Holdings LLC [Member]
Property, Plant, and Equipment [Line Items]
Property plant and equipment, gross		8,094
Computer Equipment [Member]
Property, Plant, and Equipment [Line Items]
Property plant and equipment, gross	28	28
Computer Equipment [Member] \| Boost Run Holdings LLC [Member]
Property, Plant, and Equipment [Line Items]
Property plant and equipment, gross		28	$ 28
Tool And Machine [Member]
Property, Plant, and Equipment [Line Items]
Property plant and equipment, gross	$ 67

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.

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.

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.

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 360
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482099/360-10-50-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 360
-Name Accounting Standards Codification
-Section 45
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478443/942-360-45-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 1
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-URI https://asc.fasb.org/1943274/2147478451/942-360-50-1

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(8))
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-URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 842
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-Name Accounting Standards Codification
-Section 50
-Paragraph 7A
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Reference 8: http://www.xbrl.org/2003/role/exampleRef
-Topic 852
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 10
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-URI https://asc.fasb.org/1943274/2147481372/852-10-55-10

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03(a)(8))
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-URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1

Schedule of Maturities of Long Term Debt (Details) - USD ($) $ in Thousands	Jun. 30, 2026	Apr. 17, 2026	Dec. 31, 2025
Restructuring Cost and Reserve [Line Items]
Debt Remaining 2026
Debt 2027
Debt 2028
Debt 2029
Debt 2030
Debt less: unamortized discount
Long Term Debt			$ 6,266
Financial obligations, Remaining 2026	21,752
Financial Obligations 2027	20,500
Financial Obligations 2028	20,000
Financial Obligations 2029	20,000
Financial Obligations 2030	20,000
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)
Ffinancial obligations,Total financial obligations	78,484
Debt Total financial obligations			6,266
Boost Run Holdings LLC [Member]
Restructuring Cost and Reserve [Line Items]
Debt 2027			250
Debt 2028			750
Debt 2029			5,430
Debt 2030
Thereafter
Debt less: unamortized discount			(164)
Long Term Debt			6,266
Debt Total financial obligations			$ 6,266

Consolidated Statement of Operations - USD ($)	3 Months Ended		4 Months Ended	6 Months Ended		12 Months Ended
Consolidated Statement of Operations - USD ($)	Jun. 30, 2026	Jun. 30, 2025	Dec. 31, 2025	Jun. 30, 2026	Jun. 30, 2025	Dec. 31, 2025	Dec. 31, 2024
Restructuring Cost and Reserve [Line Items]
Revenue	$ 31,138,000	$ 8,423,000		$ 42,094,000	$ 12,563,000
Operating costs and expenses:
Cost of revenue (excluding depreciation and amortization)	1,717,000	541,000		3,296,000	1,244,000
General and administrative			$ 51,450
Selling, general and administrative (excluding depreciation and amortization)	13,625,000	793,000		16,283,000	1,567,000
Depreciation and amortization	18,145,000	2,509,000		22,868,000	3,880,000
Colocation lease cost	10,555,000	1,562,000		15,222,000	2,372,000
Total operating costs and expenses	44,042,000	5,405,000		57,669,000	9,063,000
(Loss) income from operations	(12,904,000)	3,018,000	(51,450)	(15,575,000)	3,500,000
Other (expense) income:
Loss on sale of equipment					(195,000)
Interest expense	(5,051,000)	(454,000)		(6,448,000)	(663,000)
Loss in fair value of digital asset receivable		(35,000)		(3,000)	(96,000)
Loss on extinguishment of debt	(1,351,000)			(1,351,000)
Other income (expense), net		1,000		(47,000)	5,000
Total other expenses, net	(6,402,000)	(488,000)		(7,849,000)	(949,000)
Net (loss) income before income taxes	(19,306,000)	2,530,000		(23,424,000)	2,551,000
Provision for income taxes	(55,741,000)			(55,741,000)
Net (loss) income	(75,047,000)	2,530,000	$ (51,450)	(79,165,000)	2,551,000
Basic:
Weighted-average shares outstanding, basic			1
Diluted:
Weighted-average shares outstanding, diluted			1
Basic:
Net (loss) income per share, basic			$ (51,450.00)
Diluted:
Net (loss) income per share, diluted			$ (51,450.00)
Common Class A [Member]
Other (expense) income:
Net loss attributable to Class A unit holders - basic	(25,830,000)			(17,471,000)
Net loss attributable to Class A unit holders - dilutive	$ (75,047,000)	$ 2,530,000		$ (79,165,000)	$ 2,551,000
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
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
Common Class B [Member]
Other (expense) income:
Net loss attributable to Class A unit holders - basic	$ (49,217,000)	$ 2,530,000		$ (61,694,000)	$ 2,551,000
Basic:
Weighted-average shares outstanding, basic	29,533,018	29,533,018		29,533,018	29,533,018
Basic:
Net (loss) income per share, basic	$ (1.67)	$ 0.09		$ (2.09)	$ 0.09
Boost Run Holdings LLC [Member]
Restructuring Cost and Reserve [Line Items]
Revenue						$ 26,887,000	$ 7,935,000
Operating costs and expenses:
Cost of revenue (excluding depreciation and amortization)						3,891,000	1,930,000
Selling, general and administrative (excluding depreciation and amortization)						18,269,000	1,745,000
Depreciation and amortization						10,536,000	2,534,000
Colocation lease cost						5,244,000	1,795,000
Total operating costs and expenses						37,940,000	8,004,000
(Loss) income from operations						(11,053,000)	(69,000)
Other (expense) income:
Loss on sale of equipment						(195,000)	54,000
Interest expense						(2,013,000)	(206,000)
Loss in fair value of digital asset receivable						(70,000)
Loss in change in fair value of liability-classified warrants						(2,992,000)
Other income, net						49,000	9,000
Total other expenses, net						(5,221,000)	(143,000)
Net (loss) income						(16,274,000)	(212,000)
Net loss attributable to Class A unit holders - basic						(16,274,000)	(212,000.00)
Net loss attributable to Class A unit holders - dilutive						$ (16,274,000)	$ (212,000.00)
Basic:
Weighted-average shares outstanding, basic						8,500	8,500
Diluted:
Weighted-average shares outstanding, diluted						8,500	8,500
Basic:
Net (loss) income per share, basic						$ (1,914.59)	$ (24.94)
Diluted:
Net (loss) income per share, diluted						$ (1,914.59)	$ (24.94)

Subsequent Events

4 Months Ended

6 Months Ended

Dec. 31, 2025

Jun. 30, 2026

Subsequent Events

9.	SUBSEQUENT EVENTS

Subsequent Events

Subsequent events have been evaluated through March 11, 2026, the date the consolidated financial statements were available to be issued and have determined that there have been no events that have occurred that would require adjustments or disclosures in the consolidated financial statements except for the below items:

Merger Agreement Amendment

On January 13, 2026, the Company, Boost Run LLC and the SPAC entered into Amendment No. 1 to the Merger Agreement, which, among other matters, confirms that the post-closing board of directors of the Company will consist of seven directors—two designated by the SPAC and five designated by the Company—and extends the latest date for closing to June 30, 2026.

Simultaneously, and in connection with the previously announced earnout structure, the Company, Boost Run LLC, Willow Lane Sponsor, LLC (the “Sponsor”), and Goodrich ILMJS LLC (the “SPV”) entered into an amendment to the earnout agreement providing that the Sponsor may earn up to 1,125,000 newly issued shares of Pubco Class A common stock and the SPV may earn up to 1,968,750 newly issued shares of Pubco Class A common stock (3,093,750 shares in total) based on the performance of Pubco Class A common stock during the three-year period beginning on and following the closing, as follows: in the event that the volume weighted average price (“VWAP”) of Pubco Class A common stock equals or exceeds (i) $12.50 per share, the Sponsor will be entitled to 375,000 such shares and the SPV to 656,250 such shares; (ii) $15.00 per share, the Sponsor will be entitled to 375,000 such shares and the SPV to 656,250 such shares; and (iii) $17.50 per share, the Sponsor will be entitled to 375,000 such shares and the SPV to 656,250 such shares (in each case, measured for any 20 trading days within any consecutive 30 trading days during the earnout period).

Consulting Agreement

On January 13, 2026, the Company entered into a consulting services agreement with B. Luke Weil, 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. If any price target is not met, the corresponding shares will not vest.

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.

Subsequent Events

Note 16. Subsequent Events

The Company has evaluated subsequent events through March 27, 2026 the date these consolidated financial statements were available to be issued, and determined that there have been no events that have occurred that would require adjustments to disclosures in the consolidated financial statements other than the following.

Merger Agreement Amendment and Waiver

On January 13, 2026, the Company, Pubco, and the SPAC entered into Amendment No. 1 to the Merger Agreement, which, among other matters, confirms that the post-closing board of directors of Pubco will consist of seven directors—two designated by the SPAC and five designated by the Company—and extends the latest date for closing to June 30, 2026.

Simultaneously, and in connection with the previously announced earnout structure, the Company, Pubco, Willow Lane Sponsor, LLC (the “Sponsor”), and Goodrich ILMJS LLC (the “SPV”) entered into an amendment to the earnout agreement providing that the Sponsor may earn up to 1,125,000 newly issued shares of Pubco Class A common stock and the SPV may earn up to 1,968,750 newly issued shares of Pubco Class A common stock (3,093,750 shares in total) based on the performance of Pubco Class A common stock during the three-year period beginning on and following the closing, as follows: in the event that the volume weighted average price (“VWAP”) of Pubco Class A common stock equals or exceeds (i) $12.50 per share, the Sponsor will be entitled to 375,000 such shares and the SPV to 656,250 such shares; (ii) $15.00 per share, the Sponsor will be entitled to 375,000 such shares and the SPV to 656,250 such shares; and (iii) $17.50 per share, the Sponsor will be entitled to 375,000 such shares and the SPV to 656,250 such shares (in each case, measured for any 20 trading days within any consecutive 30 trading days during the earnout period).

Bridge Loan Amendment

On February 27, 2026, the Company entered into a First Amendment and Waiver to its August 2025 Bridge Loan Agreement (the “Amended August 2025 Bridge Loan Agreement”), providing $11,000 in additional term loans, from which the Company received $10,000 in net proceeds, reflecting a $1,000 original issue discount. The amendment increased the aggregate commitment to $16,000 and permits up to $9,000 of additional discretionary borrowings (the “February 2026 Bridge Loans”). The February 2026 Bridge Loans mature on the earlier of April 28, 2026 or a permitted SPAC acquisition, while all other Bridge Loans continue to mature on August 11, 2028. The February 2026 Bridge Loans bear no stated interest, and the original issue discount will be amortized to the repayment amount under the effective interest method. The amendment also includes a continued reimbursement of lender expenses, preserves existing mandatory prepayment and make-whole provisions, and includes a waiver of certain existing defaults.

Customer Agreements

On March 15, 2026, subsequent to the balance sheet date, the Company entered into a multi-year GPU server rental agreement with a customer, pursuant to which the Company will provide 160 NVIDIA B300 GPU servers (1,280 GPUs) hosted in Charlotte, North Carolina for an initial 36-month term commencing April 21, 2026. The agreement has a total contract value of approximately $116,052 based on pricing of $3.45 per GPU hour. Under the terms of the agreement, the Company is entitled to receive total prepaid consideration equal to 30% of the contract value, consisting of a prepayment of approximately $11,605 due upon execution of the agreement and an additional prepayment of approximately $23,210 due on the service start date, together with the first month’s rental fee. Thereafter, the Company will bill monthly rental fees of approximately $2,257 subject to proration in the initial month. The agreement also includes optional one-year renewal periods for years four and five, with total contract values of approximately $23,883 and $19,622 respectively, if exercised by the customer.

On March 16, 2026, the Company entered into a one-year GPU server rental agreement with a customer, pursuant to which the Company will provide 32 NVIDIA H200 GPU servers (256 GPUs) hosted in Raleigh, North Carolina, beginning April 11, 2026. The agreement has a total contract value of approximately $3,700 based on pricing of $1.65 per GPU hour for a 12-month term, and requires 100% prepayment of the contract value upon execution of the agreement. As a result, the Company became entitled to receive a prepayment of approximately $3,700 with no additional monthly rental payments due during the contract term.

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.

Schedule of Fair Value of Profit Interest Units (Details)	6 Months Ended	12 Months Ended
	Jun. 30, 2026	Dec. 31, 2025	Dec. 31, 2024
Restructuring Cost and Reserve [Line Items]
Weighted average expected term (years)	7 years
Risk-free interest rate	4.15%
Dividend yield	0.00%
Boost Run Holdings LLC [Member]
Restructuring Cost and Reserve [Line Items]
Weighted average expected term (years)		7 months 2 days	6 years
Weighted average expected volatility		80.80%	77.50%
Risk-free interest rate		3.80%	4.20%
Dividend yield		0.00%	0.00%
Weighted average Marketability Discount		14.40%	32.50%

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.

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 S P V [Member]
Business Combination [Line Items]
Combined share ownership, shares	4,628,674
Common Class A One [Member] \| Sponsors And S P V [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%

Income Taxes

4 Months Ended

6 Months Ended

Dec. 31, 2025

Jun. 30, 2026

Income Tax Disclosure [Abstract]

Income Taxes

7.	INCOME TAXES

Income Taxes

As of December, 31, 2025, the Company’s net loss was from domestic operations.

As of December 31, 2025, there was $0 tax provision recorded due to the Company generating tax losses and maintaining a full valuation allowance against deferred tax assets.

The reconciliation of the Company’s statutory rate and effective tax rate is as follows:

	For the period from September 5, 2025 (inception) through December 31, 2025
	Amount			Percent

Pretax Loss	$	(51,450	)
US Federal statutory tax rate	$	(10,805	)		21	%
State and local income taxes, net of Federal benefit		-			-
Change in Federal valuation allowance		10,805			(21	)%
Total	$	-			-

The components of the Company’s deferred tax assets and liabilities are as follows:

Schedule of Deferred Tax Assets

	For the period from September 5, 2025 (inception) through December 31, 2025
Deferred tax assets:
Capitalized start-up costs	$	14,243
Net operating loss carryforwards		112
Total deferred tax assets before valuation allowance	$	14,355
Valuation allowance		(14,355	)
Total deferred tax assets after valuation allowance	$	-

As of December 31, 2025, the Company had $400 of U.S. federal net operating loss carryforwards that have an unlimited carryforward period. As of December 31, 2025, the Company had $400 of state net operating loss carryforwards that have an unlimited carryforward period.

The future realization of the tax benefits from existing temporary differences and tax attributes ultimately depends on the existence of sufficient taxable income. The Company assesses the realizability of its deferred tax assets at each balance sheet date. In assessing the realization of its deferred tax assets, the Company considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The Company considers the projected future taxable income, expected reversal of existing deferred tax liabilities, and tax planning strategies in making this assessment. After consideration of all available evidence, both positive and negative, the Company determined that it is not more likely than not that its net deferred tax assets will be realized in the foreseeable future. As a result, the Company increased its valuation allowance by $14,355 as of December 31, 2025.

The future realization of the Company’s net operating loss carryforwards and other tax attributes may also be limited by the change in ownership rules under the U.S. Internal Revenue Code Section 382. Under Section 382, if a corporation undergoes an ownership change (as defined), the corporation’s ability to utilize its net operating loss carryforwards and other tax attributes to offset income may be limited. The Company has not completed a study to assess whether an ownership change has occurred or whether there have been multiple ownership changes.

The Company records uncertain tax positions as liabilities in accordance with ASC 740-10 and adjusts these liabilities when judgment changes as a result of the evaluation of new information not previously available. Since there is complexity in some of these uncertainties, the ultimate resolution may result in a payment that is materially different from the current estimate of the unrecognized tax benefit liabilities. These differences will be reflected as increases or decreases to income tax expense in the period in which new information is available. The calculation and assessment of the Company’s income tax exposures generally involves the uncertainties in the application of complex tax laws and regulations for federal, state, and foreign jurisdictions. A tax benefit from an uncertain tax position may be recognized when it is more likely than not that the position will be sustained upon local tax examination including resolutions of any related appeals or litigation on the basis of the technical merits.

The Company files income tax returns in the US where it is subject to tax examination by federal and state tax authorities. The Company is not currently under examination for income taxes, and is not aware of any issues under review that could result in significant payments, accruals or material deviation from its tax positions. To the extent the Company has tax attribute carryforwards, the tax years in which the attribute was generated may still be adjusted upon examination by local tax authorities to the extent utilized in a future period. The statute of limitations for the Company is open for the year ended December 31, 2025.

As of December 31, 2025, the Company has not recorded any unrecognized tax benefits.

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.

The entire disclosure for income tax.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Financial Obligations and Debt

4 Months Ended

6 Months Ended

Dec. 31, 2025

Jun. 30, 2026

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		$	-

Financial Obligations and Debt

Note 9. Debt

Financial Obligations and Debt

Bridge Loan

On August 11, 2025, the Company entered into a bridge loan agreement (the “August 2025 Bridge Loan Agreement”) providing for an initial draw of $5,000, with up to an additional $20,000 available at the lender’s discretion. The loan bears interest at the prime rate plus 4.50%, with interest-only payments for the first 12 months, followed by monthly amortization of 1.25% of the principal. The Company incurred a total debt discount of $142 and issuance costs of $46 at issuance which are being amortized over the life of the loan, and were $124 and $40 at December 31, 2025, respectively. The carrying amount of the bridge loan at December 31, 2025 was $4,836. The loan matures on August 11, 2028, and is secured by substantially all of the Company’s assets. The agreement includes customary financial covenants. As of December 31, 2025, the bridge loan had an outstanding balance of $5,000. The Company has opted to pay interest due in advance, therefore, there is no accrued interest recorded in the consolidated statements of operations for the year ended December 31, 2025. Interest expense associated with the bridge loan obligation, including amortization of debt issuance costs and discounts, was $262 within the consolidated statements of operations for the year ended December 31, 2025. Although, pursuant to the terms of the bridge loan, delivery of certain required administrative documents did not occur and such omission constituted an event of default under the August 2025 Bridge Loan Agreement, the event of default was subsequently remedied through the Amended August 2025 Bridge Loan Agreement as discussed in Note 16 - Subsequent Events.

Related Party Loan

On November 25, 2025, the Company entered into a subordinated loan agreement with its CEO, Andrew Karos, under which the Company borrowed $1,430 (the “Related Party Loan”). The loan bears interest at 4.33% per annum and is subordinated to the Company’s obligations under its Bridge Loan. The loan matures on the earlier of August 11, 2028, or 91 days after repayment of the Bridge Loan, with optional prepayment with no penalty. The proceeds of the loan are to be used for equipment and or colocation expenses.

As of December 31, 2025, the outstanding principal balance of the Related Party Loan was $1,430, and accrued, but unpaid interest was $5. Also, see Note 10 - Related Party Agreement.

Warrant Agreement

In connection with the August 2025 Bridge Loan Agreement, on August 11, 2025, the Company issued the August 2025 Warrant (as defined in Note 5 - Fair Value Measurements), entitling the holder to purchase equity interests representing 1.00% of the Company subsidiary’s economic interests on a fully diluted basis, at an aggregate exercise price of $750. The August 2025 Warrant provided for incremental increases in the equity percentage of 0.35% for each $5,000 of additional loans advanced under the August 2025 Bridge Loan Agreement, up to a maximum of 2.40%.

On August 28, 2025, the Company and the warrant holder entered into a Warrant Cancellation Agreement (the “August 2025 Warrant Cancellation Agreement”), pursuant to which the August 2025 Warrant was cancelled in its entirety. In consideration for the cancellation, the warrant holder received Class C units in Boost Run Holdings, LLC. See Note 11 - Members’ Capital for more details related to the issuance of Class C units. See Fair Value Measurements under Note 2 - Summary of Significant Accounting Policies for the valuation methodology and assumptions used to derive the fair value of the Class C units.

Debt Maturities

The following table reflects the Company’s debt maturities:


Remainder of Fiscal Year
2026	$	250
2027		750
2028		5,430
2029		-
Year four		-
Thereafter		-
Less: Unamortized debt issuance costs and discount at December 31, 2025		(164	)
Long Term Debt	$	6,266

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.

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

Summary of Changes in the Estimated Fair Value (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Jun. 30, 2026	Mar. 31, 2026	Dec. 31, 2025	Dec. 31, 2024
Boost Run Holdings LLC [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair value, measurement with unobservable inputs reconciliation, recurring basis, Change in fair value			$ 2,992
August 2025 Warrant [Member] \| Fair Value, Inputs, Level 3 [Member] \| Boost Run Holdings LLC [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair value, measurement with unobservable inputs reconciliation, recurring basis, liability value
Fair value, measurement with unobservable inputs reconciliation, recurring basis, issuance of warrant
Fair value, measurement with unobservable inputs reconciliation, recurring basis, Change in fair value			2,992
Fair value, measurement with unobservable inputs reconciliation, recurring basis, Settlement of digital asset receivable			(2,992)
Fair value, measurement with unobservable inputs reconciliation, recurring basis, liability value
Digital Asset Receivable [Member] \| Fair Value, Inputs, Level 2 [Member]
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			28
Digital Asset Receivable [Member] \| Fair Value, Inputs, Level 2 [Member] \| Boost Run Holdings LLC [Member]
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			70
Fair value, measurement with unobservable inputs reconciliation, recurring basis, liability value			$ 28

Leases (Tables)

4 Months Ended

6 Months Ended

Dec. 31, 2025

Jun. 30, 2026

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

Schedule of Weighted Average Remaining Lease Term and Discount Rate

Schedule of Lease Costs

The components of lease cost were as follows:

Schedule of Lease Costs

Lease cost:	Financial statement line item	December 31, 2025		December 31, 2024
Operating lease cost:
Operating lease expense - data centers	Colocation lease cost	$	3,609	$	326
Operating lease expense - office and equipment	Colocation lease cost		215		197
Finance lease cost:
Amortization of right-of-use assets	Depreciation and amortization		7,960		475
Finance lease interest expense - office and equipment	Interest expense		1,746		206

Short-term lease cost	Colocation lease cost		242		1,117
Variable lease cost	Colocation lease cost		1,178		154
Total lease cost		$	14,950	$	2,475

Information relating to the weighted average remaining lease term and discount rate is as follows:

	December 31, 2025			December 31, 2024
Weighted Average Remaining Lease Term (Years)
Operating leases		2.1			2.6
Finance leases		1.8			2.3
Weighted Average Discount Rate
Operating leases		6.54	%		7.47	%
Finance leases		6.62	%		11.93	%

Schedule of Cash Flow Information Related to Leases

Supplemental disclosure of cash flow information related to leases is as follows:

	December 31, 2025		December 31, 2024
Lease Payments
Operating cash flows for operating leases	$	3,169	$	481
Operating cash flows for finance leases	$	1,647	$	188
Financing cash flows for finance leases	$	11,536	$	405

Schedule of Future Minimum Lease Payments

The following table presents the maturity of the Company’s operating and finance lease liabilities as of December 31, 2025:

	Operating Leases			Finance Leases
2026	$	4,838		$	14,268
2027		4,295			18,323
2028		850			-
2029		-			-
2030		-			-
Thereafter		-			-
Total lease payments		9,983			32,591
Less: imputed interest		(624	)		(2,206	)
Present value of lease liabilities	$	9,359		$	30,385

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.

Equipment, Net (Tables)

4 Months Ended

6 Months Ended

Dec. 31, 2025

Jun. 30, 2026

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

Schedule of Equipment

Equipment, net consisted of the following:

Schedule of Equipment


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

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.

Stock-Based Compensation (Details Narrative) - USD ($)	3 Months Ended		4 Months Ended	6 Months Ended		12 Months Ended
Stock-Based Compensation (Details Narrative) - USD ($)	Jun. 30, 2026	Jun. 30, 2025	Dec. 31, 2025	Jun. 30, 2026	Jun. 30, 2025	Dec. 31, 2025	Dec. 31, 2024
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock-based compensation expense				$ 7,268,000	$ 406,000
Stock-based compensation expense	$ 7,020,000		$ 0
Boost Run Holdings LLC [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock-based compensation expense						$ 13,425,000	$ 568,000
Unrecognized unit-based compensation expense						$ 248,000
Weighted average period						4 months 28 days
Fair value of vested options						$ 3,152	$ 0
Profit Interest Units [Member] \| Boost Run Holdings LLC [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Units, Granted						506	3,643
Weighted average grant date fair value						$ 24,921	$ 448
Common Class B [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock-based compensation expense	$ 50,000	$ 204,000		$ 248,000	$ 406,000

Schedule of Disaggregated Revenues (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025	Dec. 31, 2025	Dec. 31, 2024
Restructuring Cost and Reserve [Line Items]
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
Total revenue	$ 31,138	$ 8,423	$ 42,094	$ 12,563
Boost Run Holdings LLC [Member]
Restructuring Cost and Reserve [Line Items]
Lease revenue					$ 21,224	$ 7,935
Blockchain award revenue					5,663
Total revenue					26,887	7,935
Total revenue					$ 26,887	$ 7,935

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.

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).

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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

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.

Related Party Transactions

4 Months Ended

6 Months Ended

Dec. 31, 2025

Jun. 30, 2026

Related Party Transactions

5.	RELATED PARTY

Related Party Transactions

During the period from September 5, 2025 (inception) through December 31, 2025, Boost Run Holdings LLC (“Boost Run Holdings”), a related party, paid $26,000 in audit fees directly to the Company’s independent registered public accounting firm on behalf of the Company. The Company and Boost Run Holdings are separate legal entities, and the Company was the beneficiary of the services provided.

As a result, the Company recorded a related party payable to Boost Run Holdings for the amount paid. The balance remained outstanding as of December 31, 2025. The payable is unsecured, non-interest bearing, and due on demand, and no formal repayment terms exist between the parties.

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.

Related Party Transactions

Note 10. Related Party

Related Party Transactions

On November 25, 2025, the Company entered into the Related Party Loan with its CEO, Andrew Karos, under which the Company borrowed $1,430. Refer to Note 9 - Debt for more information.

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.

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.

Description of Business and Basis of Presentation

4 Months Ended

6 Months Ended

Dec. 31, 2025

Jun. 30, 2026

Description of Business and Basis of Presentation

1.	NATURE OF OPERATIONS

Boost Run Inc. (“Boost Run” or the “Company”) was incorporated on September 5, 2025 (the “Inception Date”), under the laws of the State of Delaware. The Company’s registered office is located in Wilmington, Delaware, and its registered agent at that address is The Corporation Trust Company.

On September 5, 2025, Boost Run Inc. entered into two subscription agreements to acquire ownership interests in affiliated entities formed for the purpose of facilitating a special purpose acquisition company (“SPAC”) merger transaction, as discussed in Note 6, Commitments and Contingencies - Merger (the “Merger”).

Investment in Benchmark Merger Sub I Inc.

The Company subscribed for and purchased 1,000 shares of common stock, par value $0.0001 per share, of Benchmark Merger Sub I Inc. (“SPAC Merger Sub”), a Delaware corporation, for a total consideration of $100. The shares acquired represent 100% of the issued and outstanding equity of SPAC Merger Sub. This entity is intended to serve as a merger subsidiary in connection with the Merger.

Investment in Benchmark Merger Sub II LLC

The Company also subscribed for and purchased 100% of the issued and outstanding limited liability interests of Benchmark Merger Sub II LLC (“Company Merger Sub”), a Delaware limited liability company, for a total consideration of $100. This entity is also intended to facilitate the Merger.

Management has evaluated the nature and purpose of these entities and determined that consolidation under ASC 810, Consolidation, is appropriate. Accordingly, the financial results of Benchmark Merger Sub I Inc. and Benchmark Merger Sub II LLC are included in the consolidated financial statements of Boost Run Inc.

As a result of these transactions, Benchmark Merger Sub I Inc. and Benchmark Merger Sub II LLC became wholly owned subsidiaries of Boost Run Inc.

Basis of Presentation

The accompanying consolidated financial statements have been prepared in conformity with generally accepted accounting principles in the United States of America (“U.S. 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 ASC and Accounting Standards Update (“ASU”) of the Financial Accounting Standards Board. The Company has selected December 31 as its fiscal year end.

Principles of Consolidation

The financial statements include the accounts of Boost Run Inc., Benchmark Merger Sub I Inc. and Benchmark Merger Sub II LLC. In the opinion of the Company, the accompanying consolidated financial statements contain all adjustments, consisting of only normal recurring adjustments, necessary for a fair presentation of its financial position and its results of operations, changes in stockholder’s deficit and cash flows. The consolidated financial statements include the financial statements of Boost Run Inc., Benchmark Merger Sub I Inc. and Benchmark Merger Sub II LLC. All intercompany balances and transactions have been eliminated in consolidation.

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.

Description of Business and Basis of Presentation

Note 1. Description of Business and Basis of Presentation

Description and Organization

Boost Run Holdings, LLC (“Boost Run Holdings” or the “Company”) is a Delaware limited liability company formed on March 21, 2024, to serve as the parent entity of Boost Run LLC, an Illinois limited liability company originally organized on August 16, 2023. On March 22, 2024, Boost Run Holdings and Boost Run LLC entered into a contribution agreement under which Boost Run Holdings acquired 100% of the membership interests of Boost Run LLC, resulting in Boost Run LLC becoming a wholly owned subsidiary of Boost Run Holdings (the “Contribution”). This transaction represents a transfer of ownership interests between entities under common control and is accounted for in accordance with Accounting Standards Codification (“ASC”) 805-50, Business Combinations-Subtopic 50: Transactions Between Entities Under Common Control. Under this guidance, the assets and liabilities of Boost Run LLC were transferred to Boost Run Holdings at their carrying amounts as of the date of transfer, with no recognition of goodwill or gain/loss. The Contribution also results in a change in the reporting entity under U.S. generally accepted accounting principles (“GAAP”), with Boost Run Holdings now serving as the ultimate parent company for financial reporting purposes. Accordingly, comparative consolidated financial statements have been retrospectively adjusted to reflect the financial position and results of operations of Boost Run Holdings as if the entities had always been combined.

The Company owns and operates bare metal Graphics Processing Unit (“GPU”) servers housed within top-tier certified data centers. The Company’s compute offerings are generally more affordable than those of major cloud providers, depending on contract duration and model type. Through its Infrastructure as Code (“IaC”) automation, the Company enables customers to access its services in a simple and secure manner. This makes the Company’s platform an ideal solution for organizations seeking to run sophisticated artificial intelligence (“AI”) models, including Large Language Models (“LLMs”), generative models, and other high-performance computing workloads. Whether training massive neural networks, running inference at scale, or executing computationally intensive scientific simulations, the Company’s GPU servers deliver the necessary performance at a cost that supports operational efficiency.

Amended and Restated LLC Agreement

In August 2025, the Company entered into an Amended and Restated Limited Liability Company Agreement, replacing the original agreement dated March 22, 2024. The amended agreement formalizes a multi-class equity structure, including Class A, Class B, and Class C units, each with distinct economic and governance rights. Class A units retain voting rights and priority in distributions, Class B units are structured as profits interests subject to vesting and participation thresholds, and Class C units were issued to a lender in connection with a financing arrangement and are not profits interests and are not subject to vesting but do have participation thresholds. In August 2025, pursuant to the August 2025 Warrant Cancellation Agreement (as defined in Note 9 - Debt), the Company issued 128 newly-created Class C units. In September 2025, pursuant to the Amended and Restated LLC Agreement, the board of directors granted 506 Class B units.

Merger Agreement

On September 15, 2025, Willow Lane Acquisition Corp. (the “SPAC”) entered into a Business Combination Agreement (the “Merger Agreement”) by and among the SPAC, Boost Run Inc., (“Pubco”), Benchmark Merger Sub I Inc., a wholly-owned subsidiary of Pubco (“SPAC Merger Sub”), Benchmark Merger Sub II LLC, a wholly-owned subsidiary of Pubco (“Company Merger Sub”), and the Company.

The Merger Agreement provides for a two-step merger transaction (the “Mergers”) in which, first, SPAC Merger Sub will merge with and into the SPAC (the “SPAC Merger”), with the SPAC surviving as a wholly-owned subsidiary of Pubco, and, immediately thereafter, Company Merger Sub will merge with and into the Company (the “Company Merger”), with the Company surviving as a wholly-owned subsidiary of Pubco. By virtue of the consummation of the mergers, Pubco will become a publicly traded company, with the SPAC and the Company as its wholly owned subsidiaries. Prior to the closing of the Mergers, the SPAC will re-domicile from the Cayman Islands to the State of Delaware.

At closing, Boost Run Inc’s equity holders will receive total consideration consisting of (i) an $8,500 installment note, (ii) $441,500 in Pubco Class A and Class B Common Stock (based on a $10 per share valuation), and (iii) up to 7,875,000 additional Pubco Class A Common Shares (“Karos Earnout Shares”) contingent upon Pubco’s stock performance over a three-year earnout period. Karos Earnout shares will be issued in three equal tranches if Pubco’s volume-weighted average price per share meets or exceeds $12.50, $15.00, and $17.50, respectively, for twenty out of thirty consecutive trading days during the earnout period.

Upon closing, Pubco will assume all outstanding SPAC securities, which will convert into equivalent Pubco securities.

Going Concern and Liquidity

The consolidated financial statements have been prepared on the assumption that the Company will continue as a going concern. Since inception in 2023, the Company has pursued rapid growth, investing heavily in equipment, data center leases, and personnel to meet rising demand for GPU infrastructure. For year ended December 31, 2025, the Company generated $26,887 in revenue and reported net loss of $16,274. The Company ended December 31, 2025 with a working capital deficit of $20,965, cash of $9,747, and lease liabilities totaling $39,744 (current and noncurrent). As of December 31, 2025 and 2024, the Company had an accumulated deficit of $17,039 and $765, respectively. In addition, on August 11, 2025, the Company drew $5,000 under its Bridge Loan Agreement (see Note 9 - Debt). The Company is obligated to make monthly interest payments during the first twelve months.

The Company’s current financial condition raises substantial doubt about its ability to continue as a going concern for a period of twelve months from the issuance date of the consolidated financial statements. Management’s plans to address this need for capital include Boost Run’s pursuit of a proposed business combination with the SPAC, which is expected to provide significant capital through the SPAC’s cash in trust and potential financing transactions in connection with such transaction, if any. This transaction, which attributes a pre-money equity valuation of approximately $441,500 to the Company and contemplates aggregate consideration consisting of (i) an installment note in the initial principal amount of $8,500 (ii) newly issued shares of Pubco common stock equal to $441,500 divided by $10.00 per share, and (iii) up to 7,875,000 Karos Earnout Shares based on post-closing stock price performance. This transaction is expected to provide the Company with substantial liquidity to support ongoing operations and future growth initiatives; however, actual proceeds from such transaction are not certain. As the transaction has not been consummated as of the financial statement issuance date, there can be no assurance that it will be completed on the anticipated terms or timeline.

Basis of Presentation

The accompanying 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 ASC and Accounting Standards Updates (“ASUs”) of the FASB.

Principles of Consolidation

The consolidated financial statements include the accounts of Boost Run Holdings, LLC and Boost Run LLC. In the opinion of the Company, the accompanying consolidated financial statements contain all adjustments, consisting of only normal recurring adjustments, necessary for a fair presentation of its financial position and its results of operations, changes in members’ interests and cash flows. The consolidated financial statements include the consolidated financial statements of Boost Run Holdings, LLC and Boost Run LLC. All intercompany balances and transactions have been eliminated in consolidation.

Prior Period Reclassifications

Certain amounts in prior periods have been reclassified to conform with current period presentation. The reclassifications had no effect on previously reported net income or accumulated deficit.

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.

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

Consolidated Statement of Cash Flows - USD ($)	3 Months Ended	4 Months Ended	6 Months Ended		12 Months Ended
Consolidated Statement of Cash Flows - USD ($)	Jun. 30, 2026	Dec. 31, 2025	Jun. 30, 2026	Jun. 30, 2025	Dec. 31, 2025	Dec. 31, 2024
Cash flows from operating activities
Net (loss) income	$ (75,047,000)	$ (51,450)	$ (79,165,000)	$ 2,551,000
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Depreciation and amortization	18,145,000		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		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	(625,000)		(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	$ 335
Cash, cash equivalents and restricted cash at end of the period	133,168	9,747	133,168	1,957	9,747	$ 335
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		120,166,000	1,957,000
Restricted cash	13,002,000		13,002,000
Total cash and restricted cash	$ 133,168,000		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
Boost Run Holdings LLC [Member]
Cash flows from operating activities
Net (loss) income					(16,274,000)	(212,000)
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Depreciation and amortization					10,536,000	2,534,000
Stock-based compensation					13,425,000	568,000
Loss on sale of equipment					195,000	(54,000)
Non-cash lease expense					3,344,000	400,000
Loss in fair value of digital asset receivable					70,000
Loss in change in fair value of liability-classified warrants					2,992,000
Non-cash interest expense					23,000	18,000
Changes in operating assets and liabilities:
Accounts receivable, net					(2,424,000)	(139,000)
Prepaid expenses					(5,638,000)	(743,000)
Other current assets					(75,000)
Accounts payable					6,086,000	39,000
Operating lease liabilities					(2,591,000)	(358,000)
Credit card payable					(138,000)	359,000
Other current liabilities					15,399,000	546,000
Net cash provided by operating activities					24,930,000	2,958,000
Cash flows from investing activities
Purchases of equipment					(11,553,000)	(3,729,000)
Purchase of intangible assets					(16,000)
Proceeds from sale of equipment					915,000	313,000
Capitalized software costs						(371,000)
Net cash used in investing activities					(10,654,000)	(3,787,000)
Cash flows from financing activities
Capital contributions					500,000	1,503,000
Proceeds from Bridge Loan, net of discount					4,812,000
Payments toward deferred transaction costs					(70,000)
Proceeds from Related Party Loan					1,430,000
Finance lease liabilities					(11,536,000)	(405,000)
Net cash provided by (used in) financing activities					(4,864,000)	1,098,000
Net change in cash and cash equivalents					9,412,000	269,000
Cash and cash equivalents at beginning of the period			9,747,000	$ 335,000	335,000	66,000
Cash, cash equivalents and restricted cash at end of the period		9,747,000			9,747,000	335,000
Supplemental disclosures of cash flow information:
Cash paid for interest					1,647,000	188,000
Supplemental disclosure of cash, cash equivalents and restricted cash:
Cash		9,747,000			9,747,000
Noncash investing and financing activity:
Right-of-use assets obtained in exchange for new finance lease liabilities					37,035,000
Right-of-use assets obtained in exchange for new operating lease liabilities					9,135,000	3,338,000
Purchased fixed assets included in accounts payable					2,944,000
Issuance of Class C Units					2,992,000
Deferred transaction costs in accounts payable and other current liabilities					932,000
Previously Reported [Member]
Cash flows from operating activities
Net (loss) income		(51,450)
Changes in operating assets and liabilities:
Accrued expenses		25,450
Related party payable		26,000
Net cash provided by operating activities
Cash flows from investing activities
Net cash used in investing activities
Cash flows from financing activities
Net change in cash and cash equivalents
Cash and cash equivalents at beginning of the period
Cash, cash equivalents and restricted cash at end of the period

Members’ Capital (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands	Jun. 30, 2026	Dec. 31, 2025	Aug. 28, 2025	Dec. 31, 2024
Class of Stock [Line Items]
Units outstanding		1
Boost Run Holdings LLC [Member] \| August 2025 Bridge Loan Agreement [Member]
Class of Stock [Line Items]
Loan available amount			$ 20,000
Common Class A [Member]
Class of Stock [Line Items]
Units outstanding	47,312,582	769,721
Common Class A [Member] \| Boost Run Holdings LLC [Member]
Class of Stock [Line Items]
Units outstanding		8,500		8,500
Common Class C [Member]
Class of Stock [Line Items]
Units outstanding			128
Participation threshold price per unit			$ 6,394
Common Class C [Member] \| Boost Run Holdings LLC [Member]
Class of Stock [Line Items]
Units outstanding		128	128
Participation threshold price per unit			$ 6,394
Common Class C [Member] \| Boost Run Holdings LLC [Member] \| August 2025 Bridge Loan Agreement [Member]
Class of Stock [Line Items]
Units issuable			179

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

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Consolidated Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2026	Dec. 31, 2025	Sep. 05, 2025
Common stock shares authorized	1,000,000,000	1,000,000,000
Common stock par value		$ 0.0001
Common stock shares, issued		1	0
Common stock shares outstanding		1
Common Class A [Member]
Common stock shares authorized	500,000,000	500,000,000
Common stock par value	$ 0.0001	$ 0.0001
Common stock shares, issued	47,312,582	769,721
Common stock shares outstanding	47,312,582	769,721
Common Class B [Member]
Common stock shares authorized	200,000,000	200,000,000
Common stock par value	$ 0.0001	$ 0.0001
Common stock shares, issued	29,533,018	29,533,018
Common stock shares outstanding	29,533,018	29,533,018

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

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

Other Assets

6 Months Ended

Jun. 30, 2026

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	$	-

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	%

The entire disclosure for business combination.

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-URI https://asc.fasb.org/1943274/2147479326/805-40-45-1

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-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/805-30/tableOfContent

Reference 28: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-URI https://asc.fasb.org/805-20/tableOfContent

Reference 29: http://www.xbrl.org/2003/role/disclosureRef
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Reference 30: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/805-10/tableOfContent

Revenues

4 Months Ended

6 Months Ended

Dec. 31, 2025

Jun. 30, 2026

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

Revenues

Note 5. Revenues

The following table presents the Company’s disaggregated revenues:

Schedule of Disaggregated Revenues


	For the Years Ended December 31,
	2025		2024
Lease revenue	$	21,224	$	7,935
Blockchain award revenue		5,663		-
Total revenue	$	26,887	$	7,935

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.

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.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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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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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Intangible Asset, Goodwill and Other [Abstract]

Intangible Assets, net

6 Months Ended

Jun. 30, 2026

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.

Consolidated Statement of Stockholder's Deficit - USD ($)	Previously Reported [Member] Common Stock [Member]	Previously Reported [Member] Retained Earnings [Member]	Previously Reported [Member]	Common Stock [Member] Common Class C [Member] Boost Run Holdings LLC [Member]	Common Stock [Member] Common Class A [Member] Boost Run Holdings LLC [Member]	Common Stock [Member] Common Class A [Member] Business Combination [Member]	Common Stock [Member] Common Class A [Member]	Common Stock [Member] Common Class B [Member] Business Combination [Member]	Common Stock [Member] Common Class B [Member]	Retained Earnings [Member] Boost Run Holdings LLC [Member]	Retained Earnings [Member] Business Combination [Member]	Retained Earnings [Member]	Additional Paid-in Capital [Member] Boost Run Holdings LLC [Member]	Additional Paid-in Capital [Member] Business Combination [Member]	Additional Paid-in Capital [Member]	Boost Run Holdings LLC [Member]	Business Combination [Member]	Total
Balance at Dec. 31, 2023				$ 6,187,000						$ (553,000)						$ 5,634,000
Balance, shares at Dec. 31, 2023					8,500
Net income (loss)										(212,000)						(212,000)
Stock-based compensation													568,000			568,000
Contributions				1,503,000												1,503,000
Balance at Dec. 31, 2024				$ 7,690,000					$ 3,000	(765,000)		$ (765,000)	568,000		$ 8,255,000	7,493,000		$ 7,493,000
Balance, shares at Dec. 31, 2024					8,500				29,533,018
Net income (loss)												21,000						21,000
Stock-based compensation															202,000			202,000
Contributions															500,000			500,000
Balance at Mar. 31, 2025									$ 3,000			(744,000)			8,957,000			8,216,000
Balance, shares at Mar. 31, 2025									29,533,018
Balance at Dec. 31, 2024				$ 7,690,000					$ 3,000	(765,000)		(765,000)	568,000		8,255,000	7,493,000		7,493,000
Balance, shares at Dec. 31, 2024					8,500				29,533,018
Net income (loss)																		2,551,000
Balance at Jun. 30, 2025									$ 3,000			1,786,000			9,161,000			10,950,000
Balance, shares at Jun. 30, 2025									29,533,018
Balance at Dec. 31, 2024				$ 7,690,000					$ 3,000	(765,000)		(765,000)	568,000		8,255,000	7,493,000		7,493,000
Balance, shares at Dec. 31, 2024					8,500				29,533,018
Net income (loss)										(16,274,000)						(16,274,000)
Stock-based compensation													13,425,000			13,425,000
Contributions				500,000												500,000
Issuance of Class C Units				$ 2,992,000												2,992,000
Issuance of Class C Units, shares				128
Balance at Dec. 31, 2025	$ 1	$ (51,450)	$ (51,450)	$ 11,182,000				$ 3,000		(17,039,000)	$ (17,039,000)		13,993,000	$ 25,172,000		8,136,000	$ 8,136,000	8,136,000
Balance, shares at Dec. 31, 2025				128	8,500	769,721		29,533,018
Balance at Mar. 31, 2025									$ 3,000			(744,000)			8,957,000			8,216,000
Balance, shares at Mar. 31, 2025									29,533,018
Net income (loss)												2,530,000						2,530,000
Stock-based compensation															204,000			204,000
Balance at Jun. 30, 2025									$ 3,000			1,786,000			9,161,000			10,950,000
Balance, shares at Jun. 30, 2025									29,533,018
Balance at Sep. 04, 2025
Issuance of consultant equity award shares upon meeting the milestone events	1
Net income (loss)		(51,450)	(51,450)															(51,450)
Balance at Dec. 31, 2025	1	(51,450)	(51,450)	$ 11,182,000				$ 3,000		(17,039,000)	(17,039,000)		13,993,000	25,172,000		8,136,000	8,136,000	8,136,000
Balance, shares at Dec. 31, 2025				128	8,500	769,721		29,533,018
Net income (loss)											(4,118,000)						(4,118,000)
Stock-based compensation														198,000			198,000
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								$ 3,000			(21,157,000)			25,370,000			4,216,000
Balance, shares at Mar. 31, 2026						3,329,723		29,533,018
Balance at Dec. 31, 2025	$ 1	$ (51,450)	$ (51,450)	$ 11,182,000				$ 3,000		$ (17,039,000)	(17,039,000)		$ 13,993,000	25,172,000		$ 8,136,000	8,136,000	8,136,000
Balance, shares at Dec. 31, 2025				128	8,500	769,721		29,533,018
Net income (loss)																		(79,165,000)
Balance at Jun. 30, 2026									$ 7,000			(96,203,000)			196,291,000			100,095,000
Balance, shares at Jun. 30, 2026							47,312,582		29,533,018
Balance at Mar. 31, 2026								$ 3,000			(21,157,000)			25,370,000			4,216,000
Balance, shares at Mar. 31, 2026						3,329,723		29,533,018
Issuance of consultant equity award shares upon meeting the milestone events
Net income (loss)											(75,047,000)						(75,047,000)	(75,047,000)
Stock-based compensation														7,070,000			7,070,000
Issuance of Class A shares upon vesting of equity awards								1,000						(1,000)
Issuance of Class A shares upon vesting of equity awards, shares							11,287,259
Business combination, net of transaction costs								2,000			1,000			116,563,000			116,566,000
Business combination, net of transaction costs, shares							17,278,674
Issuance of consultant equity award shares upon meeting the milestone events, shares							336,000
Issuance of earnout shares								1,000						(1,000)
Issuance of earnout shares, shares							10,968,750
Exercise of warrants														$ 47,290,000			$ 47,290,000
Exercise of warrants, shares							4,112,176
Balance at Jun. 30, 2026									$ 7,000			$ (96,203,000)			$ 196,291,000			$ 100,095,000
Balance, shares at Jun. 30, 2026							47,312,582		29,533,018

Net (Loss) Income Per Share (“EPS”) (Details Narrative) - $ / shares	12 Months Ended
	Dec. 31, 2025	Jun. 30, 2026	Aug. 28, 2025	Dec. 31, 2024
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Common stock, shares outstanding	1
Share price		$ 20.97
Common Class A [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Common stock, shares outstanding	769,721	47,312,582
Common Class A [Member] \| Boost Run Holdings LLC [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Common stock, shares outstanding	8,500			8,500
Common Class B [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Common stock, shares outstanding	29,533,018	29,533,018
Common Class B [Member] \| Boost Run Holdings LLC [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Restricted shares granted	506
Common Class B [Member] \| Boost Run Holdings LLC [Member] \| Minimum [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Share price	$ 1,000
Common Class B [Member] \| Boost Run Holdings LLC [Member] \| Maximum [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Share price	$ 4,418
Common Class C [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Common stock, shares outstanding			128
Common Class C [Member] \| Boost Run Holdings LLC [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Common stock, shares outstanding	128		128
Restricted shares granted	128
Share price	$ 6,394

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

Prepaid Expenses (Tables)

4 Months Ended

6 Months Ended

Dec. 31, 2025

Jun. 30, 2026

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	$	-

Schedule of Prepaid Expenses

Prepaid expenses consisted of the following:

Schedule of Prepaid Expenses


	December 31,
	2025		2024
Operating lease prepaid	$	6,050	$	546
Other		137		3
Total prepaid expenses	$	6,187	$	549

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.

Schedule of Fair Value Measurements of Black Scholes Model Assumptions (Details) - Fair Value, Inputs, Level 3 [Member] - Class C Units [Member] - Boost Run Holdings LLC [Member]	Aug. 30, 2025
Measurement Input, Price Volatility [Member]
Defined Benefit Plan Disclosure [Line Items]
deSPAC DLOM	0.825
Measurement Input, Risk Free Interest Rate [Member]
Defined Benefit Plan Disclosure [Line Items]
deSPAC DLOM	0.038
Measurement Input, Expected Dividend Rate [Member]
Defined Benefit Plan Disclosure [Line Items]
deSPAC DLOM	0
Measurement Input, Expected Term [Member] \| MA Comparables Analysis [Member]
Defined Benefit Plan Disclosure [Line Items]
deSPAC DLOM	1.0
Measurement Input, Expected Term [Member] \| De SPAC Scenario [Member]
Defined Benefit Plan Disclosure [Line Items]
deSPAC DLOM	0.45
Measurement Input, Discount for Lack of Marketability [Member] \| MA Comparables Analysis [Member]
Defined Benefit Plan Disclosure [Line Items]
deSPAC DLOM	0.20
Measurement Input, Discount for Lack of Marketability [Member] \| De SPAC Scenario [Member]
Defined Benefit Plan Disclosure [Line Items]
deSPAC DLOM	0.125

Subsequent Events (Details Narrative) - USD ($)											2 Months Ended	3 Months Ended			6 Months Ended		12 Months Ended
Subsequent Events (Details Narrative) - USD ($)	Aug. 13, 2026	Jul. 21, 2026	Jul. 16, 2026	Jul. 09, 2026	May 08, 2026	Mar. 16, 2026	Mar. 15, 2026	Feb. 27, 2026	Feb. 26, 2026	Jan. 13, 2026	Aug. 31, 2026	Jun. 30, 2026	Dec. 31, 2025	Sep. 30, 2025	Jun. 30, 2026	Jun. 30, 2025	Dec. 31, 2025	Jul. 31, 2026	Aug. 28, 2025
Subsequent Event [Line Items]
Shares, Issued												44,150,000			44,150,000
Share price												$ 20.97			$ 20.97
Contract value Four												$ 20,000,000			$ 20,000,000
Warrant Exercises															$ 43,440,000
Number of warrants or rights outstanding.												7,358,535			7,358,535
Common stock redemption price per share		$ 0.01
Gross Profit		$ 131,900
Boost Run Holdings LLC [Member]
Subsequent Event [Line Items]
Contract value																	$ 2,992,000
Rental fees													$ 3,824,000	$ 365,000
Merger Agreement [Member]
Subsequent Event [Line Items]
Issuance of Class C Units, shares					7,875,000							7,875,000
Merger Agreement [Member] \| Boost Run Holdings LLC [Member]
Subsequent Event [Line Items]
[custom:StockIssuedDuringPeriodOfEarnoutSharesOne]										1,125,000
[custom:StockIssuedDuringPeriodOfEarnoutSharesTwo]										1,968,750
[custom:StockholderEquityDescription]										(i) $12.50 per share, the Sponsor will be entitled to 375,000 such shares and the SPV to 656,250 such shares; (ii) $15.00 per share, the Sponsor will be entitled to 375,000 such shares and the SPV to 656,250 such shares; and (iii) $17.50 per share, the Sponsor will be entitled to 375,000 such shares and the SPV to 656,250 such shares (in each case, measured for any 20 trading days within any consecutive 30 trading days during the earnout period).
Shares, Issued										3,093,750
Consulting Agreement [Member]
Subsequent Event [Line Items]
Issued shares, granted										336,000
August 2025 Bridge Loan Agreement [Member] \| Boost Run Holdings LLC [Member]
Subsequent Event [Line Items]
Loan additional available amount																			$ 20,000,000
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.
Subsequent Event [Member] \| Merger Agreement [Member]
Subsequent Event [Line Items]
[custom:StockIssuedDuringPeriodOfEarnoutSharesOne]										1,125,000
[custom:StockIssuedDuringPeriodOfEarnoutSharesTwo]										1,968,750
Issuance of Class C Units, shares										3,093,750
[custom:StockholderEquityDescription]										(i) $12.50 per share, the Sponsor will be entitled to 375,000 such shares and the SPV to 656,250 such shares; (ii) $15.00 per share, the Sponsor will be entitled to 375,000 such shares and the SPV to 656,250 such shares; and (iii) $17.50 per share, the Sponsor will be entitled to 375,000 such shares and the SPV to 656,250 such shares (in each case, measured for any 20 trading days within any consecutive 30 trading days during the earnout period).
Subsequent Event [Member] \| Consulting Agreement [Member]
Subsequent Event [Line Items]
Issued shares, granted										336,000
Share based compensation description										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. If any price target is not met, the corresponding shares will not vest.
Subsequent Event [Member] \| August 2025 Bridge Loan Agreement [Member] \| Boost Run Holdings LLC [Member]
Subsequent Event [Line Items]
Loan additional available amount									$ 11,000,000
Proceeds from loans									10,000,000
Original issue discount									$ 1,000,000
Subsequent Event [Member] \| February 2026 BridgeLoans [Member] \| Boost Run Holdings LLC [Member]
Subsequent Event [Line Items]
Loan additional available amount								$ 9,000,000
Loan amount available for initial draw								$ 16,000,000
Loan maturity date								Aug. 11, 2028
Subsequent Event [Member] \| Customer Agreements [Member] \| Boost Run Holdings LLC [Member]
Subsequent Event [Line Items]
Contract value						$ 3,700,000	$ 116,052,000
Share price						$ 1.65	$ 3.45
Prepayment value						$ 3,700,000	$ 11,605,000
Additional Prepayment							23,210,000
Rental fees							2,257,000
Contract value Four							23,883,000
Contract value Five							$ 19,622,000

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	Jan. 31, 2024	Jun. 30, 2026	Mar. 31, 2026	Dec. 31, 2025	Sep. 30, 2025	Jun. 30, 2025	Mar. 31, 2025	Jun. 30, 2026	Jun. 30, 2025	Dec. 31, 2025	Dec. 31, 2024
Property, Plant, and Equipment [Line Items]
Lease cost				$ 10,555				$ 1,562		$ 15,222	$ 2,372
Lease term				12 months 15 days						12 months 15 days
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
Lease terms description	Both leases have seven-year lease terms
Up front payments	$ 184,042			$ 42,788
Line of credit				12,960
Advance payments totaling		$ 9,384			$ 1,948	$ 1,860				$ 26,206	$ 2,314		$ 546
Lease income for operating lease				30,417				$ 7,094		41,032	11,038
Operating lease, fixed payment				145,449						145,449
Lease prepayments				625						7,177
Finance lease payment				260,857	$ 55,693			$ 40,548		260,857	$ 40,548
Short term Leases fees paid									$ 242
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
Boost Run Holdings LLC [Member]
Property, Plant, and Equipment [Line Items]
Lease cost												$ 5,244	$ 1,795
Prepament of lease						3,824	$ 365
Finance lease term													36 months
Short term lease cost												242	$ 1,117
Up front payments												6,260	114,907
Line of credit						6,435
Advance payments totaling												1,860
Accounts receivable						2,607						2,607
Lease income for operating lease												21,224	$ 7,935
Operating lease, fixed payment						9,983						9,983
Finance lease payment						$ 32,591						$ 32,591
Boost Run Holdings LLC [Member] \| Subsequent Event [Member]
Property, Plant, and Equipment [Line Items]
Lease terms description					These leases have three and seven-year lease terms
GPU Servers [Member] \| Boost Run Holdings LLC [Member]
Property, Plant, and Equipment [Line Items]
Lease cost			$ 590
Lease term			36 months
Prepament of lease			$ 16
Colocation Leases [Member] \| Boost Run Holdings LLC [Member]
Property, Plant, and Equipment [Line Items]
Lease term						12 months 15 days						12 months 15 days
Lease description												lease automatically extends for additional twelve-month renewal terms unless the Company provides advance notice of its intent to terminate the lease at the end of the then-current lease term. At lease commencement, the Company was reasonably certain to exercise the second renewal option which is scheduled to expire in February 2027.
Colocation Lease One [Member]
Property, Plant, and Equipment [Line Items]
Lease term				3 years	3 years			3 years		3 years	3 years
Prepament of lease					$ 365						$ 1,756
Operating lease, fixed payment				$ 17,617	$ 6,260					$ 17,617
Colocation Lease Two [Member]
Property, Plant, and Equipment [Line Items]
Lease term					7 years			3 years			3 years
Prepament of lease					$ 6,788						$ 8,317
Operating lease, fixed payment				4,378	$ 113,835					4,378
Letter of credit				$ 6,435						$ 6,435

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

4 Months Ended

6 Months Ended

Dec. 31, 2025

Jun. 30, 2026

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.

Leases

Note 8. Leases

Operating Leases

GPU Sale-leaseback

In January 2024, the Company entered into a sale-leaseback agreement. Under this agreement, the Company sold GPU servers valued at $590 to a third party and simultaneously leased them back for a term of 36 months, with monthly rent payments of $16. Control was deemed to have transferred to the third party and the lease was determined to be classified as operating. The Company de-recognized the GPU servers and recognized the operating lease on its consolidated balance sheets.

Colocation and office leases

The Company enters into colocation leases in the United States for dedicated data center space where the Company keeps its GPU servers and related hardware. The colocation leases have lease terms up to three years and require fixed monthly payments to be made over the lease term. The colocation 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 both 2024 and 2025, the Company entered into two colocation leases with three-year lease terms in each period.

The Company leases office space in Chicago, IL, with an initial lease term of 12.5 months and the lease automatically extends for additional twelve-month renewal terms unless the Company provides advance notice of its intent to terminate the lease at the end of the then-current lease term. At lease commencement, the Company was reasonably certain to exercise the second renewal option which is scheduled to expire in February 2027.

Finance Leases

During 2024, the Company entered into four finance lease agreements for GPU servers that commenced during the first half of 2024 and have 36-month lease terms. These leases provide the Company with an option to purchase the underlying assets at the end of the lease term for the lesser of the fair market value at that time and a specified percentage of the agreed upon cost of the asset at inception. During 2025, the Company entered into nine finance lease agreements for GPU servers that commenced in the first and second quarters of 2025 and have 30-month lease terms. The Company has the option at lease-end to purchase the equipment at fair market value, not to exceed 20% of the acquisition cost, continue leasing, or return the equipment. The Company is reasonably certain to exercise the available purchase options for the finance lease agreements that commenced in 2024 and 2025.

Short-term Leases

In October 2023, the Company entered into a twelve-month lease for dedicated colocation space and related services, whereby the Company can terminate at any time for convenience with advance notice of sixty days, with optional term extension. The lease is treated as a short-term lease and is not recognized on the consolidated balance sheets. The Company paid fees of $242 and $1,117 during the year ended December 31, 2025 and 2024, respectively. The Company terminated the lease in the first quarter of 2025.

The components of lease cost were as follows:

Schedule of Lease Costs

Lease cost:	Financial statement line item	December 31, 2025		December 31, 2024
Operating lease cost:
Operating lease expense - data centers	Colocation lease cost	$	3,609	$	326
Operating lease expense - office and equipment	Colocation lease cost		215		197
Finance lease cost:
Amortization of right-of-use assets	Depreciation and amortization		7,960		475
Finance lease interest expense - office and equipment	Interest expense		1,746		206

Short-term lease cost	Colocation lease cost		242		1,117
Variable lease cost	Colocation lease cost		1,178		154
Total lease cost		$	14,950	$	2,475

Information relating to the weighted average remaining lease term and discount rate is as follows:

	December 31, 2025			December 31, 2024
Weighted Average Remaining Lease Term (Years)
Operating leases		2.1			2.6
Finance leases		1.8			2.3
Weighted Average Discount Rate
Operating leases		6.54	%		7.47	%
Finance leases		6.62	%		11.93	%

Supplemental disclosure of cash flow information related to leases is as follows:

	December 31, 2025		December 31, 2024
Lease Payments
Operating cash flows for operating leases	$	3,169	$	481
Operating cash flows for finance leases	$	1,647	$	188
Financing cash flows for finance leases	$	11,536	$	405

The following table presents the maturity of the Company’s operating and finance lease liabilities as of December 31, 2025:

	Operating Leases			Finance Leases
2026	$	4,838		$	14,268
2027		4,295			18,323
2028		850			-
2029		-			-
2030		-			-
Thereafter		-			-
Total lease payments		9,983			32,591
Less: imputed interest		(624	)		(2,206	)
Present value of lease liabilities	$	9,359		$	30,385

The Company entered into two colocation leases that had not yet commenced as of December 31, 2025, and are therefore excluded from the consolidated financial statements and the disclosures above. These leases have three and seven-year lease terms, are expected to commence in the first quarter of 2026, and require the Company to make fixed payments totaling $6,260 and $114,907, respectively, on an undiscounted basis. The Company was required to pay $365 and $3,824, in prepayments related to these leases during the third quarter and fourth quarter of 2025, 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.

During the year ended December 31, 2025, the Company made advance payments totaling $1,860 to secure leases of GPUs. The leases are expected to be executed and commence in the first 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. Accordingly, as of December 31, 2025, lessees were not contractually obligated to make any future payments pursuant to existing agreements in place in excess of the accounts receivable balance of $2,607 presented on the Company’s consolidated balance sheets. For year ended December 31, 2025 and 2024, lease income generated for operating leases was $21,224 and $7,935, respectively.

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.