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Stockholders' Equity (Tables) | 9 Months Ended
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Sep. 30, 2025
Stockholders' Equity |
Summary of Net Transfers To and From Parent | The net transfers to and from Parent, as discussed above in Note 1, were as follows:
|  | Nine Months Ended September 30, |
(in USD thousands) |  | 2025 |  |  | 2024 |
Cash pooling and general financing activities |  | $ | 20,599 |  |  | $ | 7,312 |
Corporate allocations |  |  | 14,368 |  |  |  | 25,509 |
Adjustments post carevout of mining operations to the Company |  |  | (951,556 | ) |  |  | — |
Distribution to Parent |  |  | 115,757 |  |  |  | — |
Net transfers from Parent per Condensed and Combined Statements of Cash Flows |  |  | (800,832 | ) |  |  | 32,821 |
Stock based compensation funded by Parent |  |  | 2,145 |  |  |  | 6,297 |
Contribution by parent related to debt extinguishment |  |  | — |  |  |  | 30,420 |
Net transfers from Parent per Condensed and Combined Statements of Stockholders’ Equity |  | $ | (798,687 | ) |  | $ | 69,538 |
Schedule of Equity-classified Warrants | Transactions involving the Company's equity-classified warrants are summarized as follows:
(in USD thousands) |  | Number of shares |  |  | Weighted average exercise price (per share) |  |  | Weighted average remaining contractual life (in years) |
Outstanding as of December 31, 2024 |  |  | — |  |  | $ | — |  |  |  | — |
Akerna Common Warrants assumed through the Business Combination |  |  | 21,739 |  |  |  | 37.00 |  |  |  | 1.8 |
Akerna Underwriter Warrants assumed through the Business Combination |  |  | 1,087 |  |  |  | 37.00 |  |  |  | 1.7 |
Outstanding as of September 30, 2025 |  |  | 22,826 |  |  | $ | 37.00 |  |  |  | 1.8 |
Schedule of Changes in Accumulated Other Comprehensive Loss, Net of Tax | The changes in accumulated other comprehensive loss, net of tax, for the nine months ended September 30, 2025 were as follows:
(in USD thousands) |  | Amount |
Cumulative foreign currency translation adjustment loss as of December 31, 2024 |  | $ | (48,347 | )
Foreign currency translation adjustment |  |  | 4,467 |
Disposition of cumulative translation adjustment |  |  | 43,880 |
Cumulative foreign currency translation adjustment loss as of September 30, 2025 |  | $ | — |

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- Definition Tabular disclosure of the components of accumulated other comprehensive income (loss). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14A -Publisher FASB -URI https://asc.fasb.org/1943274/2147482790/220-10-45-14A Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 830 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481674/830-30-50-1 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 830 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 20 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481694/830-30-45-20 + Details
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- Definition Tabular disclosure of warrants or rights issued. Warrants and rights outstanding are derivative securities that give the holder the right to purchase securities (usually equity) from the issuer at a specific price within a certain time frame. Warrants are often included in a new debt issue to entice investors by a higher return potential. The main difference between warrants and call options is that warrants are issued and guaranteed by the company, whereas options are exchange instruments and are not issued by the company. Also, the lifetime of a warrant is often measured in years, while the lifetime of a typical option is measured in months. Disclose the title of issue of securities called for by warrants and rights outstanding, the aggregate amount of securities called for by warrants and rights outstanding, the date from which the warrants or rights are exercisable, and the price at which the warrant or right is exercisable. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481112/505-10-50-3 + Details
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