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Solaris Energy Infrastructure, Inc.

For the period ended Sep 30, 2026. Filed Nov 6, 2026.

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A company's report for each of its first three quarters. The financial statements are not audited. It shows how the business has moved since the last annual report, and what management says changed.

Sep 30, 2026 · Filed Nov 6, 2026

SEI$62.61+8.4%Stored close · as of Nov 9, 2026

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Item 4. Controls and Procedures

Disclosure Controls and Procedures

In accordance with Exchange Act Rules 13a-15 and 15d-15, we have evaluated, under the supervision and with the participation of our management, including our principal executive officers and principal financial officer, the effectiveness of the design and operation of our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) as of September 30, 2026. Disclosure controls refer to controls and procedures designed to provide reasonable assurance that the information required to be disclosed by us in reports that we file under the Exchange Act is accumulated and communicated by our management, including our principal executive officers and principal financial officer, as appropriate, to allow timely decisions regarding required disclosure and is recorded, processed, and summarized and reported within the time periods specified in the rules and forms of the SEC. Based on the evaluation of our disclosure controls and procedures as of September 30, 2026, our principal executive officers and principal financial officer have concluded that, as of such date, our disclosure controls and procedures were effective at the reasonable assurance level.

As disclosed in Note 4. “Acquisitions –Business Combinations” included in the notes to unaudited condensed consolidated financial statements contained herein, we acquired Omega on September 1, 2026 and GESA on July 1, 2026. Omega’s total revenues constituted approximately 17% of total revenues as shown on our unaudited condensed consolidated statements of operations for the three months ended September 30, 2026, and Omega’s total assets constituted approximately 8% of total assets as shown on our unaudited condensed consolidated balance sheets as of September 30, 2026. GESA’s total revenues constituted approximately 26% of total revenues as shown on our unaudited condensed consolidated statements of operations for the three months ended September 30, 2026, and GESA’s total assets constituted approximately 9% of total assets as shown on our unaudited condensed consolidated balance sheets as of September 30, 2026. We are currently integrating Omega and GESA into our internal control over financial reporting process and, consistent with interpretive guidance issued by the Staff of the Securities and Exchange Commission, we are excluding Omega’s and GESA’s disclosure controls and procedures related to their assessment of internal control over financial reporting from the scope of management’s assessment of the effectiveness of our disclosure controls and procedures as of September 30, 2026. This exclusion is in accordance with the guidance issued by the Staff of the SEC that an assessment of recent business combinations may be omitted from management’s assessment of internal control over financial reporting for one year following the acquisition.

Changes in Internal Control over Financial Reporting

Other than the ongoing integration activities described above, there were no changes in our system of internal control over financial reporting (as defined in Rule 13a-15(f) and Rule 15d-15(f) under the Exchange Act) during the quarter ended September 30, 2026 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

We continue to monitor the impact of the implementation of our Enterprise Resource Planning (“ERP”) system on our processes and procedures, as well as the impact on our internal controls over financial reporting. We do not believe that this ERP system implementation will have a material effect on our internal control over financial reporting.

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