{"url_path":"/sec/brls/10-q/2026/item-6","section_key":"item-6","section_title":"Item 6 Exhibits","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-06-30","source_url":"https://www.sec.gov/Archives/edgar/data/1852973/0001213900-26-073767-index.html","accession_number":"0001213900-26-073767","cik":"0001852973","ticker":"BRLS","issuer_name":"Borealis Foods Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1852973/0001213900-26-073767-index.html","primary_entity_key":"0001852973","primary_entity_name":"Borealis Foods Inc."},"word_count":424,"has_tables":true,"body_markdown":"Item 6. Exhibits\n\n \n\nExhibit\n\nNumber\n \nDescription\n\n10.1\n \n[Forbearance and Amendment Agreement dated March 27, 2026, by and among Borealis Foods Inc., Palmetto Gourmet Foods, Inc., PGF Real Estate I, Inc., PGF Real Estate II, Inc., and FrontWell Capital Partners Inc. (incorporated by reference to Exhibit 10.1 to the Company’s Current Report on Form 8-K filed on April 2, 2026).](https://www.sec.gov/Archives/edgar/data/1852973/000121390026039351/ea028482601ex10-1.htm)\n\n10.2\n \n[Credit Agreement dated April 27, 2026, by and among Palmetto Gourmet Foods, Inc., PGF Real Estate I, Inc., PGF Real Estate II, Inc., the guarantors party thereto, and Oxus Capital PTE Ltd. (incorporated by reference to Exhibit 10.1  to the Company's Current Report on Form 8-K filed on May 1, 2026).](https://www.sec.gov/Archives/edgar/data/1852973/000121390026050957/ea028874901ex10-1.htm)\n\n10.3\n \n[Conversion Agreement dated April 27, 2026, by and among Borealis Foods Inc., Oxus Capital PTE Ltd., Reza Soltanzadeh, and Barthelemy Helg (incorporated by reference to Exhibit 10.2 to the Company's Current Report on Form 8-K filed on May 1, 2026).](https://www.sec.gov/Archives/edgar/data/1852973/000121390026050957/ea028874901ex10-2.htm)\n\n10.4\n \n[Convertible Promissory Note dated May 29, 2026, issued by Borealis Foods Inc. to Oxus Capital PTE LTD. (incorporated by reference to Exhibit 10.1 to the Company's Current Report on Form 8-K filed on June 4, 2026).](https://www.sec.gov/Archives/edgar/data/1852973/000121390026065290/ea029347901ex10-1.htm)\n\n31.1*\n \n[Certification of Principal Executive Officer Pursuant to Rules 13a-14(a) and 15d-14(a) under the Securities Exchange Act of 1934, as Adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.](ea029622301ex31-1.htm)\n\n31.2*\n \n[Certification of Principal Financial Officer Pursuant to Rules 13a-14(a) and 15d-14(a) under the Securities Exchange Act of 1934, as Adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.](ea029622301ex31-2.htm)\n\n32.1**\n \n[Certification of Principal Executive Officer Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.](ea029622301ex32-1.htm)\n\n32.2**\n \n[Certification of Principal Financial Officer Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.](ea029622301ex32-2.htm)\n\n101.INS\n \nInline XBRL Instance Document.\n\n101.SCH\n \nInline XBRL Taxonomy Extension Schema Document.\n\n101.CAL\n \nInline XBRL Taxonomy Extension Calculation Linkbase Document.\n\n101.DEF\n \nInline XBRL Taxonomy Extension Definition Linkbase Document.\n\n101.LAB\n \nInline XBRL Taxonomy Extension Label Linkbase Document.\n\n101.PRE\n \nInline XBRL Taxonomy Extension Presentation Linkbase Document.\n\n104\n \nCover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101)\n\n \n\n*\nFiled herewith.\n\n \n\n**\nFurnished herewith.\n\n \n\n31 \n\n \n\n \n\nSIGNATURES\n\n \n\nPursuant to the requirements of the Securities\nExchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.\n\n \n\nDate: June 30, 2026\n \n\n \n \n\n \nBy:\n/s/ Reza Soltanzadeh\n\n \n \nReza Soltanzadeh\n\n \n \nChief Executive Officer & Director\n\n \n\nDate: June 30, 2026\n-and-\n\n \n \n\n \nBy:\n/s/ Stephen Wegrzyn\n\n \n \nStephen Wegrzyn\n\n \n \nChief Financial Officer\n\n \n\n32"}