{"url_path":"/sec/brls/8-k/2026-05-15/item-9-01","section_key":"item-9-01","section_title":"Item 9.01 Financial Statements and Exhibits**","topic":"sec","document":{"doc_type":"8-K","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/1852973/0001213900-26-057780-index.html","accession_number":"0001213900-26-057780","cik":"0001852973","ticker":"BRLS","issuer_name":"Borealis Foods Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1852973/0001213900-26-057780-index.html","primary_entity_key":"0001852973","primary_entity_name":"Borealis Foods Inc."},"word_count":88,"has_tables":true,"body_markdown":"**Item 9.01 Financial Statements and Exhibits**\n\n** **\n\n(d): The following exhibits are being filed herewith:\n\n \n\n**Exhibit No.**\n** **\n**Description**\n\n104\n \nCover Page Interactive Data File (embedded within the Inline XBRL document)\n\n \n\n****\n\n2\n\n \n\n**** \n\n**SIGNATURE**\n\n** **\n\nPursuant to the requirements of the Securities\nExchange Act of 1934, as amended, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly\nauthorized on this 15th day of May 2026.\n\n \n\n \n**BOREALIS FOODS INC.**\n\n \n \n \n\n \nBy:\n/s/ Pouneh Rahimi\n\nDate: May 15, 2026\n \nPouneh V. Rahimi\n\n \n \nChief Legal Officer\n\n \n\n3"}