# Borealis Foods Inc.: Form 10-K/A for the period ended Dec 31, 2025

- Company: [Borealis Foods Inc.](/companies/brls.md) (CIK 1852973)
- Form: 10-K/A
- Filed: 2026-09-30
- Accepted by EDGAR: Sep 30, 2026, 16:15 ET
- Period: 2025-12-31
- Accession: 0001213900-26-105243
- Inline XBRL: yes
- Main document: https://www.sec.gov/Archives/edgar/data/1852973/000121390026105243/ea0307132-10ka2_borealis.htm
- All documents and exhibits: https://www.sec.gov/Archives/edgar/data/1852973/000121390026105243/

## Figures reported in this filing

Standardized XBRL line items for the period ended 2025-12-31.

| Line item | Period | Value | XBRL concept |
| --- | --- | ---: | --- |
| Revenue | 12 months, 2025-01-01 to 2025-12-31 | $31.5m | us-gaap:Revenues |
| Cost of revenue | 12 months, 2025-01-01 to 2025-12-31 | $26.6m | us-gaap:CostOfGoodsAndServicesSold |
| Gross profit | 12 months, 2025-01-01 to 2025-12-31 | $3.5m | us-gaap:GrossProfit |
| Research and development | 12 months, 2025-01-01 to 2025-12-31 | $202.0k | us-gaap:ResearchAndDevelopmentExpense |
| Selling, general and administrative | 12 months, 2025-01-01 to 2025-12-31 | $14.5m | us-gaap:SellingGeneralAndAdministrativeExpense |
| Operating income | 12 months, 2025-01-01 to 2025-12-31 | −$11.0m | us-gaap:OperatingIncomeLoss |
| Interest expense | 12 months, 2025-01-01 to 2025-12-31 | $6.0m | us-gaap:InterestExpense |
| Income tax | 12 months, 2025-01-01 to 2025-12-31 | −$66.7k | us-gaap:IncomeTaxExpenseBenefit |
| Net income | 12 months, 2025-01-01 to 2025-12-31 | −$19.0m | us-gaap:NetIncomeLoss |
| Diluted EPS | 12 months, 2025-01-01 to 2025-12-31 | −$0.89 | us-gaap:EarningsPerShareDiluted |
| Basic EPS | 12 months, 2025-01-01 to 2025-12-31 | −$0.89 | us-gaap:EarningsPerShareBasic |
| Diluted shares (weighted) | 12 months, 2025-01-01 to 2025-12-31 | 21,428,650 shares | us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding |
| Operating cash flow | 12 months, 2025-01-01 to 2025-12-31 | −$6.6m | us-gaap:NetCashProvidedByUsedInOperatingActivities |
| Cash and equivalents | at 2025-12-31 | $64.0k | us-gaap:CashAndCashEquivalentsAtCarryingValue |
| Current assets | at 2025-12-31 | $8.1m | us-gaap:AssetsCurrent |
| Total assets | at 2025-12-31 | $52.6m | us-gaap:Assets |
| Current liabilities | at 2025-12-31 | $69.8m | us-gaap:LiabilitiesCurrent |
| Total liabilities | at 2025-12-31 | $71.8m | us-gaap:Liabilities |
| Shareholders' equity | at 2025-12-31 | −$19.2m | us-gaap:StockholdersEquity |

## Sections

No standard item headings were found in this filing’s main document, so no sections were extracted. Read the original on sec.gov. https://www.sec.gov/Archives/edgar/data/1852973/000121390026105243/ea0307132-10ka2_borealis.htm

Filed Sep 30, 2026.
Source: SEC EDGAR, the filing index for accession 0001213900-26-105243. Last ingested by Listed: Nov 4, 2026, 17:16 ET. No prices; not investment advice.