Linkhome Holdings Inc. Leases Disclosure
NOTE 9 — LEASE
The Company previously leased office space in Irvine, California under a lease agreement entered into on July 31, 2023 with a lease term of 24 months, commencing on September 1, 2023 and expiring on August 31, 2025. The initial monthly rental payment was $3,708 from September 1, 2023 to August 31, 2024, with an annual 3.85% increase to $3,850 beginning on September 1, 2024.
In August 2025, the Company entered into a sublease agreement for office space located at 17901 Von Karman Avenue in Irvine, California with a lease term of approximately 42 months, commencing on September 1, 2025 and expiring on February 28, 2029. The monthly base rent under the sublease is $11,084.80.
In July and August 2025, the Company entered into several operating lease arrangements related to technology infrastructure and digital assets used in its operations, including AI computing servers, database and content delivery network services, and the domain name “Linkhome.ai.” These leases generally have contractual terms ranging from 10 to 20 years. Certain of these leases required upfront payments at the commencement of the lease term. As a result, the Company recognized right-of-use assets associated with the prepaid lease payments, which are recognized as lease expense over the respective lease terms.
The following tables present the Company’s operating lease costs, lease components, remaining lease term and discount rate:
| Year Ended December 31, 2025 | Year Ended December 31, 2024 | |||||||
| Operating lease costs | $ | 108,570 | $ | 45,347 | ||||
| December 31, 2025 | December 31, 2024 | |||||||
| Operating lease right-of-use assets | $ | 1,265,993 | $ | 29,410 | ||||
| Operating lease liabilities – current | $ | 109,711 | $ | 29,980 | ||||
| Operating lease liabilities – non-current | 266,282 | |||||||
| Total operating lease liabilities | $ | 375,993 | $ | 29,980 | ||||
| December 31, 2025 | ||||
| Remaining lease term (years) | 3.16 | |||
| Discount rate | 7.38 | % | ||
The following table is a schedule, by years, of the minimum lease payments as of December 31, 2025:
| Year Ended December 31, | Operating Lease Liabilities | |||
| 2026 | $ | 133,018 | ||
| 2027 | 133,018 | |||
| 2028 | 133,018 | |||
| 2029 | 22,168 | |||
| Total lease payments | 421,222 | |||
| Less: imputed interest | (45,229 | ) | ||
| Present value of lease liabilities | $ | 375,993 | ||
Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Mar 26, 2026 | Showing above |
| 2024 | Mar 27, 2025 | |
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.