Eos Energy Enterprises, Inc.EOSE

Eos Energy Enterprises, Inc. Leases Disclosure

10-KFiled Feb 26, 20262 min read
Leases
The Company leases machinery, manufacturing facilities, office space, land and equipment under both operating and finance leases. Lease assets and lease liabilities as of December 31, 2025 and 2024 were as follows:
December 31,
Classification on Balance Sheet20252024
Assets
ROU operating lease assetsOperating lease right-of-use asset, net$20,420 $2,909 
Finance lease assetsProperty, plant and equipment, net262 106 
Total lease assets$20,682 $3,015 
December 31,
Classification on Balance Sheet20252024
Liabilities
Current
    Operating lease liabilityOperating lease liability, current $1,960 $1,879 
    Finance lease liabilityOther current liabilities84 42 
Long-term
Operating lease liabilityOperating lease liability19,182 1,628 
     Finance lease liabilityOther liabilities199 46 
Total lease liabilities $21,425 $3,595 
Operating lease costs for the years ended, weighted average remaining term (in years) for the operating leases, weighted average discount rate, weighted average remaining term (in years) for the finance leases and the weighted average discount rate are as follows:

December 31,
20252024
Operating lease costs$2,729 $1,938 
Weighted average discount rate (Operating)
20.4 %18.3 %
Weighted average discount rate (Finance)
23.7 %20.8 %
Weighted average remaining term (Operating)
10.1 years1.8 years
Weighted average remaining term (Finance)
3.4 years2.2 years
Future minimum lease payments as of December 31, 2025 were as follows:
Operating leasesFinance leasesTotal
2026$3,784 $140 $3,924 
20273,878 115 3,993 
20284,983 73 5,056 
20295,095 54 5,149 
20305,228 28 5,256 
Thereafter
35,530 — 35,530 
Total minimum lease payments58,498 410 58,908 
Less amounts representing interest(37,356)(127)(37,483)
Present value of minimum lease payments$21,142 $283 $21,425 

Historical Timeline

Fiscal YearFiled
2025Feb 26, 2026Showing above
2024Mar 4, 2025
2023Mar 4, 2024
2022Feb 28, 2023
2021Feb 25, 2022

About Leases Disclosures

Lease disclosures under ASC 842 provide a comprehensive view of a company's leased asset portfolio, including the split between operating and finance leases, discount rates used to present-value future payments, and the maturity schedule of lease obligations. This section reveals a significant source of off-balance-sheet commitments that were largely hidden before the current standard.

Key signals: the weighted-average discount rate affects the size of recorded lease liabilities — a higher rate reduces the reported obligation, so compare the chosen rate against the company's incremental borrowing rate. The operating versus finance lease mix affects both EBITDA and operating income presentation. Watch the maturity table for concentration risk: large payment cliffs in specific years may create cash flow pressure. Variable lease payments excluded from the liability measurement represent real obligations that do not appear on the balance sheet. Compare total lease costs against prior-year operating lease expense to assess the true economic burden.

Other Available Disclosures

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