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ACCESSION NUMBER:		0001213900-25-055654
CONFORMED SUBMISSION TYPE:	10-K/A
PUBLIC DOCUMENT COUNT:		15
CONFORMED PERIOD OF REPORT:	20241231
FILED AS OF DATE:		20250618
DATE AS OF CHANGE:		20250618

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Borealis Foods Inc.
		CENTRAL INDEX KEY:			0001852973
		STANDARD INDUSTRIAL CLASSIFICATION:	FOOD & KINDRED PRODUCTS [2000]
		ORGANIZATION NAME:           	04 Manufacturing
		EIN:				000000000
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		10-K/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-40778
		FILM NUMBER:		251057133

	BUSINESS ADDRESS:	
		STREET 1:		1540 CORNWALL RD. #104
		CITY:			OAKVILLE
		STATE:			A6
		ZIP:			L6J 7W5
		BUSINESS PHONE:		1 905-278-2200

	MAIL ADDRESS:	
		STREET 1:		1540 CORNWALL RD. #104
		CITY:			OAKVILLE
		STATE:			A6
		ZIP:			L6J 7W5

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Oxus Acquisition Corp.
		DATE OF NAME CHANGE:	20210323
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