SoftBank has become one of the biggest backers of OpenAI and its ability ‌to keep funding its ambitions in artificial intelligence has become a key test for the broader AI investment boom. The finances of AI firms are facing heightened ‌investor scrutiny as financing needs grow and the use of debt increases. BALANCING AI AMBITIONS AND DEBTUnder founder Masayoshi Son's push to make the Japanese conglomerate a dominant investor in AI, SoftBank has committed more than $60 billion to OpenAI and related AI infrastructure projects. SoftBank has maintained a loan-to-value ratio below its self-imposed limit of 25% ‌in normal times even as its OpenAI investment has grown. It also maintains two years' worth of bond redemptions in cash and cash equivalents.