We are scaling a factory, standing up project entities, and heading into institutional diligence, and none of it works without accounting infrastructure that holds up: a fast and reliable close, clean consolidation across entities, cost accounting that reflects real production, and controls that pass audit. By leveraging modular design, manufacturing scale, efficient drilling, and latent cooling on the seafloor, we are pioneering a new category of energy that outperforms traditional sources on environmental impact, deployment speed, and cost.