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DERIVATIVE LIABILITIES (Tables)

12 Months Ended

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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Tabular disclosure of derivative liabilities at fair value.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 815
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4E
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480434/815-10-50-4E

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 815
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480434/815-10-50-4A

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 815
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4B
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480434/815-10-50-4B

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