diff --git a/Makefile b/Makefile
index 5361c82c..eac85c8f 100644
--- a/Makefile
+++ b/Makefile
@@ -109,7 +109,7 @@ forge-deps:
 ##
 # Task Signer Tool
 ##
-SIGNER_TOOL_COMMIT=1fc76441a1cde3581c224023adfa79b8cfdb2fa4
+SIGNER_TOOL_COMMIT=8c19f7ca258de19a8eca2b3e64abdfd8b2d30e7c
 SIGNER_TOOL_PATH=signer-tool
 
 .PHONY: checkout-signer-tool
diff --git a/active/evm/tasks/2026-08-25-update-sepolia-balance-tracker-profit-wallet/FACILITATOR.md b/active/evm/tasks/2026-08-25-update-sepolia-balance-tracker-profit-wallet/FACILITATOR.md
new file mode 100644
index 00000000..ff9f2f31
--- /dev/null
+++ b/active/evm/tasks/2026-08-25-update-sepolia-balance-tracker-profit-wallet/FACILITATOR.md
@@ -0,0 +1,50 @@
+# Facilitator Guide
+
+Guide for updating the Base Sepolia `BalanceTracker` profit wallet.
+
+## 1. Install dependencies and verify current state
+
+Run every task command with the network selected explicitly:
+
+```bash
+cd active/evm/tasks/2026-08-25-update-sepolia-balance-tracker-profit-wallet
+make TASK_NETWORK=sepolia deps
+make TASK_NETWORK=sepolia verify-current
+```
+
+## 2. Deploy the implementation
+
+Connect the Ledger account for `PROXY_ADMIN`, then run:
+
+```bash
+make TASK_NETWORK=sepolia deploy
+```
+
+This deploys a `BalanceTracker` implementation whose immutable `PROFIT_WALLET`
+is the company wallet used on mainnet. Review and commit:
+
+- `config/sepolia/addresses.json`
+- the deployment record under `records/DeployBalanceTracker.s.sol/11155111/`
+
+## 3. Execute the upgrade
+
+The existing proxy admin is an EOA, not a Safe, so this task does not generate a
+signer validation file or collect multisig approvals. The connected
+`PROXY_ADMIN` Ledger executes the upgrade directly:
+
+```bash
+make TASK_NETWORK=sepolia upgrade
+```
+
+The script verifies that the proxy implementation and profit wallet change
+while both existing system addresses and target balances remain unchanged.
+
+## 4. Verify and archive
+
+```bash
+make TASK_NETWORK=sepolia verify
+```
+
+Set `Status: [EXECUTED](<transaction-url>)` in
+`config/sepolia/README.md`, commit the upgrade record, then run
+`make archive-task` from the repository root.
diff --git a/active/evm/tasks/2026-08-25-update-sepolia-balance-tracker-profit-wallet/Makefile b/active/evm/tasks/2026-08-25-update-sepolia-balance-tracker-profit-wallet/Makefile
new file mode 100644
index 00000000..69bd4ffc
--- /dev/null
+++ b/active/evm/tasks/2026-08-25-update-sepolia-balance-tracker-profit-wallet/Makefile
@@ -0,0 +1,75 @@
+include ../../../../Makefile
+include $(REPO_ROOT)/Multisig.mk
+
+ifneq ($(origin TASK_NETWORK),command line)
+$(error TASK_NETWORK must be set on the command line, for example: make TASK_NETWORK=sepolia <target>)
+endif
+ifneq ($(TASK_NETWORK),sepolia)
+$(error unsupported TASK_NETWORK: $(TASK_NETWORK))
+endif
+
+PROJECT_DIR := $(abspath ../..)
+
+include $(REPO_ROOT)/config/$(TASK_NETWORK).env
+include config/$(TASK_NETWORK)/.env
+
+ADDRESSES_JSON := $(CURDIR)/config/$(TASK_NETWORK)/addresses.json
+export FOUNDRY_BROADCAST := $(CURDIR)/records
+DEPLOY_SCRIPT := tasks/2026-08-25-update-sepolia-balance-tracker-profit-wallet/script/DeployBalanceTracker.s.sol:DeployBalanceTracker
+UPGRADE_SCRIPT := tasks/2026-08-25-update-sepolia-balance-tracker-profit-wallet/script/UpgradeBalanceTracker.s.sol:UpgradeBalanceTracker
+TASK_ENV := BALANCE_TRACKER=$(BALANCE_TRACKER) \
+	CURRENT_PROFIT_WALLET=$(CURRENT_PROFIT_WALLET) \
+	NEW_PROFIT_WALLET=$(NEW_PROFIT_WALLET) \
+	ADDRESSES_JSON=$(ADDRESSES_JSON)
+UPGRADE_ENV := $(TASK_ENV) \
+	PROXY_ADMIN=$(PROXY_ADMIN) \
+	SYSTEM_ADDRESS_0=$(SYSTEM_ADDRESS_0) \
+	SYSTEM_ADDRESS_1=$(SYSTEM_ADDRESS_1) \
+	TARGET_BALANCE_0=$(TARGET_BALANCE_0) \
+	TARGET_BALANCE_1=$(TARGET_BALANCE_1)
+
+.PHONY: deps
+deps: task-extra-deps
+
+.PHONY: task-extra-deps
+task-extra-deps:
+	cd $(PROJECT_DIR)/lib/contracts && $(MISE_EXEC) forge install --no-git \
+		OpenZeppelin/openzeppelin-contracts-upgradeable@$(OZ_UPGRADEABLE_TAG)
+
+.PHONY: validate-ledger-admin
+validate-ledger-admin:
+	@test "$$($(MISE_EXEC) cast wallet address --ledger --mnemonic-derivation-path $(LEDGER_HD_PATH))" = "$(PROXY_ADMIN)" || \
+		(echo "connected Ledger account is not PROXY_ADMIN" && exit 1)
+
+.PHONY: validate-deployment
+validate-deployment:
+	@test -f "$(ADDRESSES_JSON)" || (echo "run make TASK_NETWORK=$(TASK_NETWORK) deploy first" && exit 1)
+	@jq -e '.balanceTrackerImplementation' "$(ADDRESSES_JSON)" >/dev/null
+
+.PHONY: deploy
+deploy: validate-ledger-admin
+	cd $(PROJECT_DIR) && $(TASK_ENV) $(MISE_EXEC) forge script --rpc-url $(L1_RPC_URL) $(DEPLOY_SCRIPT) \
+		--ledger --hd-paths $(LEDGER_HD_PATH) --sender $(PROXY_ADMIN) --broadcast -vvvv
+
+.PHONY: upgrade
+upgrade: validate-ledger-admin validate-deployment
+	cd $(PROJECT_DIR) && $(UPGRADE_ENV) $(MISE_EXEC) forge script --rpc-url $(L1_RPC_URL) $(UPGRADE_SCRIPT) \
+		--ledger --hd-paths $(LEDGER_HD_PATH) --sender $(PROXY_ADMIN) --broadcast -vvvv
+
+.PHONY: verify-current
+verify-current:
+	@test "$$($(MISE_EXEC) cast call $(BALANCE_TRACKER) 'PROFIT_WALLET()(address)' --rpc-url $(L1_RPC_URL))" = \
+		"$(CURRENT_PROFIT_WALLET)"
+
+.PHONY: verify
+verify: validate-deployment
+	@test "$$($(MISE_EXEC) cast call $(BALANCE_TRACKER) 'PROFIT_WALLET()(address)' --rpc-url $(L1_RPC_URL))" = \
+		"$(NEW_PROFIT_WALLET)"
+	@test "$$($(MISE_EXEC) cast call $(BALANCE_TRACKER) 'systemAddresses(uint256)(address)' 0 --rpc-url $(L1_RPC_URL))" = \
+		"$(SYSTEM_ADDRESS_0)"
+	@test "$$($(MISE_EXEC) cast call $(BALANCE_TRACKER) 'systemAddresses(uint256)(address)' 1 --rpc-url $(L1_RPC_URL))" = \
+		"$(SYSTEM_ADDRESS_1)"
+	@test "$$($(MISE_EXEC) cast call $(BALANCE_TRACKER) 'targetBalances(uint256)(uint256)' 0 --rpc-url $(L1_RPC_URL) | cut -d' ' -f1)" = \
+		"$(TARGET_BALANCE_0)"
+	@test "$$($(MISE_EXEC) cast call $(BALANCE_TRACKER) 'targetBalances(uint256)(uint256)' 1 --rpc-url $(L1_RPC_URL) | cut -d' ' -f1)" = \
+		"$(TARGET_BALANCE_1)"
diff --git a/active/evm/tasks/2026-08-25-update-sepolia-balance-tracker-profit-wallet/config/sepolia/.env b/active/evm/tasks/2026-08-25-update-sepolia-balance-tracker-profit-wallet/config/sepolia/.env
new file mode 100644
index 00000000..72c97de6
--- /dev/null
+++ b/active/evm/tasks/2026-08-25-update-sepolia-balance-tracker-profit-wallet/config/sepolia/.env
@@ -0,0 +1,16 @@
+# https://github.com/base/contracts/commit/b8e2246fd0f8ce342c574e2a783f865ea82d38d4
+BASE_CONTRACTS_COMMIT=b8e2246fd0f8ce342c574e2a783f865ea82d38d4
+RECORD_STATE_DIFF=true
+
+# Existing Base Sepolia BalanceTracker proxy admin.
+PROXY_ADMIN=0x4672425C27A942bB27e7b9709c1b21ab89a3cA13
+
+# Replace the current personal profit wallet with the company wallet used on mainnet.
+CURRENT_PROFIT_WALLET=0x5A822ea15764a6090b86B1EABfFc051cEC99AFE9
+NEW_PROFIT_WALLET=0xEc8103eb573150cB92f8AF612e0072843db2295F
+
+# Existing BalanceTracker configuration that must remain unchanged.
+SYSTEM_ADDRESS_0=0x037637067c1DbE6d2430616d8f54Cb774Daa5999
+TARGET_BALANCE_0=200000000000000000000
+SYSTEM_ADDRESS_1=0xfc56E7272EEBBBA5bC6c544e159483C4a38f8bA3
+TARGET_BALANCE_1=1000000000000000000000
diff --git a/active/evm/tasks/2026-08-25-update-sepolia-balance-tracker-profit-wallet/config/sepolia/README.md b/active/evm/tasks/2026-08-25-update-sepolia-balance-tracker-profit-wallet/config/sepolia/README.md
new file mode 100644
index 00000000..1247ce95
--- /dev/null
+++ b/active/evm/tasks/2026-08-25-update-sepolia-balance-tracker-profit-wallet/config/sepolia/README.md
@@ -0,0 +1,17 @@
+# Update Sepolia `BalanceTracker` Profit Wallet
+
+Status: READY TO SIGN
+
+## Description
+
+Replace the Base Sepolia `BalanceTracker` profit wallet
+`0x5A822ea15764a6090b86B1EABfFc051cEC99AFE9` with the company-owned wallet
+used on mainnet, `0xEc8103eb573150cB92f8AF612e0072843db2295F`.
+
+The existing system addresses and target balances remain unchanged.
+
+## Execution
+
+The `BalanceTracker` proxy is administered by an EOA, so no multisig signature
+is required. The facilitator executes the upgrade with the existing proxy admin
+Ledger.
diff --git a/active/evm/tasks/2026-08-25-update-sepolia-balance-tracker-profit-wallet/script/DeployBalanceTracker.s.sol b/active/evm/tasks/2026-08-25-update-sepolia-balance-tracker-profit-wallet/script/DeployBalanceTracker.s.sol
new file mode 100644
index 00000000..fd1ea400
--- /dev/null
+++ b/active/evm/tasks/2026-08-25-update-sepolia-balance-tracker-profit-wallet/script/DeployBalanceTracker.s.sol
@@ -0,0 +1,32 @@
+// SPDX-License-Identifier: MIT
+pragma solidity 0.8.15;
+
+import {Script} from "forge-std/Script.sol";
+
+import {BalanceTracker} from "@base-contracts/src/L1/BalanceTracker.sol";
+
+contract DeployBalanceTracker is Script {
+    address payable internal immutable BALANCE_TRACKER;
+    address payable internal immutable CURRENT_PROFIT_WALLET;
+    address payable internal immutable NEW_PROFIT_WALLET;
+
+    constructor() {
+        BALANCE_TRACKER = payable(vm.envAddress("BALANCE_TRACKER"));
+        CURRENT_PROFIT_WALLET = payable(vm.envAddress("CURRENT_PROFIT_WALLET"));
+        NEW_PROFIT_WALLET = payable(vm.envAddress("NEW_PROFIT_WALLET"));
+
+        require(
+            BalanceTracker(BALANCE_TRACKER).PROFIT_WALLET() == CURRENT_PROFIT_WALLET, "current profit wallet mismatch"
+        );
+    }
+
+    function run() external {
+        vm.broadcast();
+        BalanceTracker implementation = new BalanceTracker(NEW_PROFIT_WALLET);
+
+        require(implementation.PROFIT_WALLET() == NEW_PROFIT_WALLET, "new profit wallet mismatch");
+
+        string memory json = vm.serializeAddress("deployment", "balanceTrackerImplementation", address(implementation));
+        vm.writeJson(json, vm.envString("ADDRESSES_JSON"));
+    }
+}
diff --git a/active/evm/tasks/2026-08-25-update-sepolia-balance-tracker-profit-wallet/script/UpgradeBalanceTracker.s.sol b/active/evm/tasks/2026-08-25-update-sepolia-balance-tracker-profit-wallet/script/UpgradeBalanceTracker.s.sol
new file mode 100644
index 00000000..5f5f4f87
--- /dev/null
+++ b/active/evm/tasks/2026-08-25-update-sepolia-balance-tracker-profit-wallet/script/UpgradeBalanceTracker.s.sol
@@ -0,0 +1,61 @@
+// SPDX-License-Identifier: MIT
+pragma solidity 0.8.15;
+
+import {Script} from "forge-std/Script.sol";
+
+import {BalanceTracker} from "@base-contracts/src/L1/BalanceTracker.sol";
+import {Proxy} from "@base-contracts/src/universal/Proxy.sol";
+
+contract UpgradeBalanceTracker is Script {
+    address internal immutable PROXY_ADMIN;
+    address payable internal immutable BALANCE_TRACKER;
+    address payable internal immutable CURRENT_PROFIT_WALLET;
+    address payable internal immutable NEW_PROFIT_WALLET;
+    address internal immutable NEW_IMPLEMENTATION;
+    address payable internal immutable SYSTEM_ADDRESS_0;
+    address payable internal immutable SYSTEM_ADDRESS_1;
+    uint256 internal immutable TARGET_BALANCE_0;
+    uint256 internal immutable TARGET_BALANCE_1;
+
+    constructor() {
+        PROXY_ADMIN = vm.envAddress("PROXY_ADMIN");
+        BALANCE_TRACKER = payable(vm.envAddress("BALANCE_TRACKER"));
+        CURRENT_PROFIT_WALLET = payable(vm.envAddress("CURRENT_PROFIT_WALLET"));
+        NEW_PROFIT_WALLET = payable(vm.envAddress("NEW_PROFIT_WALLET"));
+        SYSTEM_ADDRESS_0 = payable(vm.envAddress("SYSTEM_ADDRESS_0"));
+        SYSTEM_ADDRESS_1 = payable(vm.envAddress("SYSTEM_ADDRESS_1"));
+        TARGET_BALANCE_0 = vm.envUint("TARGET_BALANCE_0");
+        TARGET_BALANCE_1 = vm.envUint("TARGET_BALANCE_1");
+
+        string memory json = vm.readFile(vm.envString("ADDRESSES_JSON"));
+        NEW_IMPLEMENTATION = vm.parseJsonAddress(json, ".balanceTrackerImplementation");
+
+        require(NEW_IMPLEMENTATION.code.length > 0, "implementation has no code");
+        require(
+            BalanceTracker(payable(NEW_IMPLEMENTATION)).PROFIT_WALLET() == NEW_PROFIT_WALLET,
+            "implementation profit wallet mismatch"
+        );
+        vm.prank(PROXY_ADMIN);
+        require(Proxy(BALANCE_TRACKER).admin() == PROXY_ADMIN, "proxy admin mismatch");
+        _checkState(CURRENT_PROFIT_WALLET);
+    }
+
+    function run() external {
+        vm.broadcast(PROXY_ADMIN);
+        Proxy(BALANCE_TRACKER).upgradeTo(NEW_IMPLEMENTATION);
+
+        vm.prank(PROXY_ADMIN);
+        require(Proxy(BALANCE_TRACKER).implementation() == NEW_IMPLEMENTATION, "implementation mismatch");
+        _checkState(NEW_PROFIT_WALLET);
+    }
+
+    function _checkState(address expectedProfitWallet) internal view {
+        BalanceTracker balanceTracker = BalanceTracker(BALANCE_TRACKER);
+
+        require(balanceTracker.PROFIT_WALLET() == expectedProfitWallet, "profit wallet mismatch");
+        require(balanceTracker.systemAddresses(0) == SYSTEM_ADDRESS_0, "system address 0 mismatch");
+        require(balanceTracker.systemAddresses(1) == SYSTEM_ADDRESS_1, "system address 1 mismatch");
+        require(balanceTracker.targetBalances(0) == TARGET_BALANCE_0, "target balance 0 mismatch");
+        require(balanceTracker.targetBalances(1) == TARGET_BALANCE_1, "target balance 1 mismatch");
+    }
+}