Company: SLNH
Filing Date: 2025-03-31
Form Type: 10-K
Source: 0001641172-25-001756
Chunk: 95

Company: Soluna Holdings, Inc
Filing Date: 2025-03-31
Form: 10-K
Item: Item 1
Chunk 95
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 acquisitions and investments and how they are financed, changes in our stock price, changes in our deferred tax assets
and liabilities and their valuation, and changes in the relevant tax, accounting, and other laws, regulations, administrative practices,
principles, and interpretations.

60

Impairment
of long-lived assets

Management
reviews long-lived assets, including finite lived intangible assets, property, plant and equipment, and other assets for impairment whenever
events or changes in circumstances indicate that the carrying amount of an asset, asset group, or investment may not be recoverable.

Recent
Accounting Pronouncements

A
discussion of recently adopted and new accounting pronouncements is included in Note 2 of the Consolidated Financial Statements included
in this Annual Report.

Item
7A. Quantitative and Qualitative Disclosures About Market Risk

Not
applicable.

Item
8: Financial Statements and Supplementary Data

The
Company’s Consolidated Financial Statements begin on page F-1 and are incorporated in this Item 8 by reference.

Item
9: Changes in and Disagreements with Accountants on Accounting and Financial Disclosure 

Not
applicable.

Item
9A: Controls and Procedures

(a)
Evaluation of Disclosure Controls and Procedures

Our
management, with the participation of our Chief Executive Officer and Chief Financial Officer, evaluated the effectiveness of SHI’s
disclosure controls and procedures as of December 31, 2024. The term “disclosure controls and procedures,” as defined in
Rules 13a-15(e) and 15d-15(e) under the Exchange Act, means controls and other procedures of a company that are designed to ensure that
information required to be disclosed by a company in the reports that it files or submits under the Exchange Act is recorded, processed,
summarized and reported, within the time periods specified in the SEC’s rules and forms. Disclosure controls and procedures include,
without limitation, controls and procedures designed to ensure that information required to be disclosed by a company in the reports
that it files or submits under the Exchange Act is accumulated and communicated to the company’s management, including its principal
executive and principal financial officers, as appropriate to allow timely decisions regarding required disclosure. We recognize that
any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving their objectives
and we necessarily apply our judgment in evaluating the cost-benefit relationship of possible controls and procedures. Based on the evaluation
of our disclosure controls and procedures as of December