Accelevation Holdings Corp. filed its quarterly report for the period ended September 30, 2026, with the SEC on November 13, 2026, covering the company's first reporting period since its formation as a Delaware corporation on June 15, 2026.

Key Highlights

  • Shares outstanding: As of November 2, 2026, 120,022,472 shares of Class A Common Stock and 104,977,528 shares of Class B Common Stock were outstanding.
  • IPO closing date: The company's initial public offering closed on October 1, 2026, after the reporting period ended.
  • Formation date: Accelevation Holdings Corp. was incorporated in Delaware on June 15, 2026, specifically to serve as the issuer for its IPO.
  • Emerging growth company: The registrant identified itself as an emerging growth company and a non-accelerated filer.
  • Operating structure: All historical business operations were conducted through Accelevation LLC, the Operating Company, and its subsidiaries, not through the holding company.
  • Exchange listing: Class A common stock, par value $0.0001 per share, is listed on NASDAQ:ACCV.

Accelevation Holdings: Structure, Operations, and Data Center Focus

According to the filing, Accelevation Holdings Corp. was formed on June 15, 2026, as a Delaware corporation to serve as the issuer for its IPO, which closed on October 1, 2026. The company disclosed that, because the holding entity did not engage in any material business activities during the period from June 15, 2026 through September 30, 2026, separate statements of operations, comprehensive income, changes in stockholder's equity, and cash flows have not been presented for the holding company for that period.

The filing states that all business operations are conducted through Accelevation LLC, referred to as the Operating Company, and its direct and indirect subsidiaries. The quarterly report accordingly presents the historical condensed consolidated financial information of the Operating Company as of September 30, 2026 and December 31, 2025, and for the three and nine months ended September 30, 2026 and 2025. The company disclosed that, as a result of organizational transactions completed in connection with the IPO, Accelevation Holdings Corp. became the sole managing member of Accelevation Holdings LLC, the direct parent of the Operating Company, beginning October 1, 2026.

The filing identifies the company's business as serving large-scale data center customers, including hyperscale and colocation customers, and describes a vertically integrated operating model and modular infrastructure platform. The company's forward-looking statements, which it cautions are subject to risks and uncertainties, reference factors including data center demand drivers, dependence on a limited number of large customers, supply chain conditions, competition on speed-to-capacity and price, and the potential effects of AI-related legislation. The filing noted a material weakness in internal control over financial reporting as one of the risk factors disclosed in its October 1, 2026 prospectus.

What Was Disclosed

Accelevation Holdings Corp. submitted its first quarterly report covering the period ended September 30, 2026, disclosing its holding company structure, share counts as of November 2, 2026, its IPO closing on October 1, 2026, and the basis for presenting the Operating Company's historical financials.