NOTE 14 – LEASES

 

A.The components of operating lease cost for the years ended December 31, 2025 and 2024 were as follows:

 

   2025  2024
   December 31,
   2025  2024
         
Operating lease costs   15   41

 

B.Supplemental cash flow information related to operating leases was as follows:

 

   2025  2024
   December 31,
   2025  2024
       
Cash paid for amounts included in the measurement of lease liabilities:        
Operating cash flows from operating leases   24   61
Right-of-use assets obtained in exchange for lease obligations (non-cash):        
Operating leases   39   -

 

C.Supplemental balance sheet information related to operating leases was as follows:

 

   2025    2024  
   December 31,  
   2025    2024  
           
Operating leases:            
Operating leases right-of-use asset   16     8  
             
Current operating lease liabilities   7     7  
Non-current operating lease liabilities   8     -  
Total operating lease liabilities   15     7  
             
Weighted average remaining lease term (years)   1.95     0.92  
             
Weighted average discount rate   5%    5 %

 

 

NEXENTIS TECHNOLOGIES INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(USD in thousands, except share and per share data)

 

NOTE 14 – LEASES (continued)

 

D.Future minimum lease payments under non-cancellable leases as of December 31, 2025 were as follows:

 

   2025  
2026   8  
2027   8  
Total operating lease payments   16  
Less: imputed interest   (1 )
Present value of lease liabilities   15  

 

On December 15, 2025, the Company entered into a new lease agreement for office space in Miami for a period of 1 year with monthly payments of $1 and an option to extend the agreement for an additional 1 year with at a 5% increase in the monthly payments. A lease right-of-use asset and a related liability in the amount of $16 have been recognized in the balance sheet in respect of this lease. The Company assumes that it is reasonably certain that the extension option will be exercised and therefore included the optional period in determining the lease term.

 

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Historical Timeline

Fiscal YearFiled
2025Mar 31, 2026Showing above
2024Mar 31, 2025
2023Apr 1, 2024
2022Mar 27, 2023
2021Mar 31, 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.