Exascale Labs and Compal Sign Letter of Intent for Native 800 VDC Data Center Validation Platform

Exascale Labs, Inc. (Nasdaq: XLAB), a next-generation AI infrastructure provider, announced on September 14, 2026 that it has entered into a Letter of Intent with Compal Electronics, Inc. (TWSE: 2324), a global IT solutions leader, to jointly develop a U.S.-based validation platform for next-generation GPU systems. The platform will be built on a native 800-volt direct current architecture using solid-state transformer technology, designed to test how GPU computing systems perform in a fully integrated AI data center environment.

The initiative comes as GPU rack densities continue to rise, pushing the industry to explore 800 VDC power delivery as a means of reducing conversion stages and improving power distribution efficiency. At present, integrated physical validation across power, servers, cooling, and software controls remains limited, and the joint project is intended to bring both companies' production-grade hardware into a shared testing environment where electrical, thermal, mechanical, and software interfaces can be engineered and validated together before deployment. The platform combines Compal's production-grade GPU server platforms and liquid cooling systems with Exascale's Modular Data Center and SST power architecture to validate power, compute, cooling, and controls as a single integrated system.

Under the anticipated division of responsibilities, Compal will provide the U.S. project site, GPU servers, and liquid cooling systems, while Exascale will design the modular data center system, SST-based power architecture, and related software systems, and will lead end-to-end deployment, commissioning, and testing of the platform. "The goal is to validate native 800 VDC across a complete data center system," said Dr. Hoansoo Lee, Chief Executive Officer of Exascale. "Compal's planned contribution of the site, GPU servers and cooling systems will allow us to test our SST power architecture and modular infrastructure alongside the equipment they are intended to support. That integration is an important step toward commercial deployment."

The platform is expected to validate SST operational availability in a data-center-grade, end-to-end environment while accumulating the experience and data needed to support volume production and the UL certification process. It will also conduct native 800 VDC compatibility testing and pre-shipment power-on testing for GPU servers, provide a test and validation environment for upstream and downstream ecosystem partners, and help accumulate experience and data toward the development of standardized, data-center-grade native 800 VDC solutions and the attainment of industry certifications.

Following completion of the platform and successful acceptance testing agreed by the parties, Compal intends, subject to the definitive agreement, to acquire the portion of the platform developed and provided by Exascale, including the SST systems, power distribution equipment, modular data center facilities, and software use licenses. The definitive agreement would establish the final acquisition scope, purchase price, closing conditions, and other commercial terms. "Power, compute, and cooling all have to work as one system. Native 800 VDC is not simply a new power input for the server — it requires the server, power system, cooling, and controls to operate as an integrated system," said Alan Chang, VP and GM of ISBG of Compal. "By integrating our GPU servers and cooling systems into the development process from the outset, we can validate the complete infrastructure under real operating conditions and build a repeatable architecture that can support future high-density AI deployments at scale."

The collaboration underscores a broader industry shift toward higher-voltage DC power architectures as AI workloads drive rack densities beyond the practical limits of traditional alternating current distribution. By establishing a production-grade validation platform on U.S. soil, the two companies aim to accelerate the path from joint development to commercial deployment, while laying the groundwork for standardized 800 VDC solutions and industry certification that could shape the next generation of AI data center infrastructure.