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DERIVATIVE LIABILITIES (Tables) | 12 Months Ended
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Dec. 31, 2025
Derivative Instruments and Hedging Activities Disclosure [Abstract] |
SCHEDULE OF FAIR VALUE OF DERIVATIVE LIABILITIES |
| December 31, 2025
Common stock issuable upon exercise of warrants | 45,077
Market value of common stock on measurement date | $ | 1.70 |
Exercise price | $ | 90.66 |
Risk free interest rate (1) | 3.42 | %
Expected life in years | 1 year
Expected volatility (2) | 187.0 | %
Expected dividend yields (3) | — | %
| December 31, 2024
Common stock issuable upon exercise of warrants | 15,480
Market value of common stock on measurement date | $ | 11.40 |
Exercise price | $ | 264.00 |
Risk free interest rate (1) | 4.17 | %
Expected life in years | 2 years
Expected volatility (2) | 80.0 | %
Expected dividend yields (3) | — | %
__________________________________________ (1)The risk-free interest rate was determined using the applicable Treasury Bill as of the measurement date. (2)The historical trading volatility for 2025 and 2024 was based on historical fluctuations in stock price for Boxlight. (3)The Company does not expect to pay a dividend in the foreseeable future.
SCHEDULE OF CHANGE IN DERIVATIVE LIABILITIES | The following table shows the change in the Company’s derivative liabilities for the years ended December 31, 2025 and 2024:
| Amount (in thousands)
Balance, December 31, 2024 | $ | 1 |
Exercise of warrants | — |
Issuance of warrants | — |
Change in fair value of derivative liabilities | 4 |
Balance, December 31, 2025 | $ | 5 |
| Amount (in thousands)
Balance, December 31, 2023 | $ | 205 |
Exercise of warrants | — |
Issuance of warrants | — |
Change in fair value of derivative liabilities | (204) |
Balance, December 31, 2024 | $ | 1 |
The following table shows the change in the Company’s related party derivative liabilities for the year ended December 31, 2025:
| Amount (in thousands)
Balance, December 31, 2024 | $ | — |
Initial recognition of related party derivative liability on November 3, 2025 | 265 |
Change in fair value of related party derivative liability | 211 |
Balance, December 31, 2025 | $ | 476 |
The following table presents the change in the Company’s common warrant liabilities for the year ended December 31, 2025:
| Amount (in thousands)
Balance, December 31, 2024 | $ | — |
Issuance during the year | 3,396 |
Change in fair value | (1,394) |
Balance, December 31, 2025 | $ | 2,002 |

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