Company: SLNH
Filing Date: 2025-05-15
Form Type: 10-Q
Source: 0001641172-25-010886
Chunk: 207

Company: Soluna Holdings, Inc
Filing Date: 2025-05-15
Form: 10-Q
Item: Part I, Item 8
Chunk 207
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-year term. As of March 31, 2025, we were compliant
with all debt covenants and no principal payments have been made.

Critical Accounting Policies and Significant Judgments and Estimates

The above discussion and analysis of our financial
condition and results of operations is based upon our consolidated financial statements, which have been prepared in accordance with accounting
principles generally accepted in the United States of America. Note 2, Accounting Policies, to the consolidated financial statements in
our Annual Report on Form 10-K for the year ended December 31, 2024 includes a summary of our most significant accounting policies. There
have been no material changes to the critical accounting policies previously disclosed in our Annual Report on Form 10-K for the year
ended December 31, 2024. The preparation of these condensed consolidated financial statements requires management to make estimates and
judgments that affect the reported amounts of assets, liabilities, revenues, expenses, and related disclosure of assets and liabilities.
On an ongoing basis, we evaluate our estimates and judgments, including those related to revenue recognition, income taxes, fair value
measurements, and stock-based compensation. We base our estimates on historical experience and on various other factors that we believe
are reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and
liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions
or conditions. Periodically, our management reviews our critical accounting estimates with the Audit Committee of our Board of Directors.

Statement Concerning Forward-Looking Statements

This Quarterly Report on Form 10-Q contains forward-looking
statements within the meaning of Section 27A of the Securities Act of 1933, as amended (the “Securities Act”), and Section
21E of the Exchange Act. Any statements contained in this Form 10-Q that are not statements of historical fact may be forward-looking
statements. When we use the words “anticipate,” “estimate,” “plans,” “projects,” “continuing,”
“ongoing,” “expects,” “management believes,” “we believe,” “we intend,” “should,”
“could,” “may,” “will” and similar words or phrases, we are identifying forward-looking statements.
Such forward-looking statements include, but are not limited to, statements regarding:

    ●
    the availability of financing opportunities, risks associated with economic conditions, dependence on management and conflicts of interest;

    ●