{"url_path":"/sec/brls/10-k/2026/item-8","section_key":"item-8","section_title":"Item 8 Financial Statements and Supplementary Data.","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":43,"has_tables":true,"body_markdown":"Item\n8. Financial Statements and Supplementary Data.\n\n** **\n\nThe\nfinancial statements required to be filed pursuant to this Item 8 are appended to this Annual Report. An index of those financial statements\nis found in Item 15 of Part IV of this Annual Report."}