{"url_path":"/sec/brls/10-k/2026/item-3","section_key":"item-3","section_title":"Item 3 Legal Proceedings**","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-06-02","source_url":"https://www.sec.gov/Archives/edgar/data/1852973/0001213900-26-063777-index.html","accession_number":"0001213900-26-063777","cik":"0001852973","ticker":"BRLS","issuer_name":"Borealis Foods Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1852973/0001213900-26-063777-index.html","primary_entity_key":"0001852973","primary_entity_name":"Borealis Foods Inc."},"word_count":64,"has_tables":true,"body_markdown":"**Item\n3. Legal Proceedings**\n\n** **\n\nIn\nthe ordinary course of business, we are involved in various pending and threatened litigation matters. In the future, we may be subject\nto additional legal proceedings, the scope and severity of which is unknown and could adversely affect our business. In addition, from\ntime to time, we may receive letters or other forms of communication asserting claims against us."}