{"url_path":"/sec/brlsw/8-k/2026-05-14/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":"2026-05-14","source_url":"https://www.sec.gov/Archives/edgar/data/1852973/0001213900-26-056637-index.html","accession_number":"0001213900-26-056637","cik":"0001852973","ticker":"BRLS","issuer_name":"Borealis Foods Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1852973/0001213900-26-056637-index.html","primary_entity_key":"0001852973","primary_entity_name":"Borealis Foods Inc."},"word_count":123,"has_tables":true,"body_markdown":"**** \n\n**Item 9.01 Financial Statements and Exhibits**\n\n** **\n\n(d): The following exhibits are being filed herewith:\n\n \n\nExhibit No.\n \nDescription\n\n10.1*\n \n[Credit Agreement between Borealis Foods Inc. and Oxus Capital Ptd Ltd. (incorporated herein 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\n104\n \nCover Page Interactive Data File (embedded within the Inline XBRL document)\n\n \n\n*Previously filed.\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 14th day of May, 2026.\n\n \n\n \n**BOREALIS FOODS INC.**\n\n \n \n \n\n \nBy\n/s/ Pouneh V. Rahimi\n\nDate: May 14, 2026\n \nPouneh V. Rahimi\n\n \n \nChief Legal Officer\n\n \n\n3"}