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Stockholders' Equity (Tables)

9 Months Ended

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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Tabular disclosure of the components of accumulated other comprehensive income (loss).

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Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14A
-Publisher FASB
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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

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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.

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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

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