# American Bitcoin Corp.: financial statements, quarterly

ABTC · Nasdaq · CIK 1755953 · [Financials](/sectors/financials.md) · fiscal year ends Dec 31

Pages: [Overview](/companies/abtc.md) · [Financials](/companies/abtc/financials.md) · [Filings](/companies/abtc/filings.md) · [Insiders](/companies/abtc/insiders.md)

Standardized line items from XBRL company facts. Each value links to its filing; d marks a value derived from year-to-date figures. Other view: [annual](/companies/abtc/financials.md?period=annual).

## Income statement

| Line item | Unit | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Revenue | $m | [2.1](/filings/0001213900-23-087102.md) | [58.0 d](/filings/0001193125-26-127278.md) | [7.5](/filings/0001213900-25-044194.md) | [5.5](/filings/0001213900-25-076632.md) | [11.6](/filings/0001193125-25-281390.md) | [15.7 d](/filings/0001193125-26-127278.md) | [12.3](/filings/0001193125-26-209008.md) | [30.3](/filings/0001193125-26-329472.md) | [64.2](/filings/0001193125-25-281390.md) | [78.3 d](/filings/0001193125-26-127278.md) | [62.1](/filings/0001193125-26-209008.md) | [67.0](/filings/0001193125-26-329472.md) |
| Cost of revenue | $m | [4.0](/filings/0001213900-24-097500.md) | [34.1 d](/filings/0001193125-26-127278.md) | [4.8](/filings/0001213900-25-044194.md) | [3.8](/filings/0001213900-25-076632.md) | [11.1](/filings/0001193125-25-281390.md) | [(0.1) d](/filings/0001193125-26-127278.md) | [11.7](/filings/0001193125-26-209008.md) | [15.3](/filings/0001193125-26-329472.md) | [28.3](/filings/0001193125-25-281390.md) | [36.7 d](/filings/0001193125-26-127278.md) | [29.6](/filings/0001193125-26-209008.md) | [34.0](/filings/0001193125-26-329472.md) |
| Gross profit | $m | [1.1](/filings/0001213900-23-087102.md) | [(0.5) d](/filings/0001213900-24-028732.md) | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Research and development | $m | [0.6](/filings/0001213900-23-087102.md) | [0.2 d](/filings/0001213900-24-028732.md) | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Selling, general and administrative | $m | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Operating income | $m | [(9.2)](/filings/0001213900-24-097500.md) | [19.7 d](/filings/0001193125-26-127278.md) | [(1.6)](/filings/0001213900-25-044194.md) | [(5.9)](/filings/0001213900-25-076632.md) | [(10.2)](/filings/0001193125-25-281390.md) | [308 d](/filings/0001193125-26-127278.md) | [(135)](/filings/0001193125-26-209008.md) | [4.4](/filings/0001193125-26-329472.md) | [7.2](/filings/0001193125-25-281390.md) | [(105) d](/filings/0001193125-26-127278.md) | [(118)](/filings/0001193125-26-209008.md) | [(74.1)](/filings/0001193125-26-329472.md) |
| Interest expense | $m | [0.0](/filings/0001213900-24-097500.md) | [8.3 d](/filings/0001193125-26-127278.md) | [0.3](/filings/0001213900-24-042504.md) | [0.3](/filings/0001213900-24-068996.md) | [0.3](/filings/0001213900-24-097500.md) | [2.6 d](/filings/0001193125-26-127278.md) | not reported | [0.0](/filings/0001213900-25-076632.md) | not reported | not reported | not reported | not reported |
| Income tax | $m | not reported | not reported | not reported | not reported | [(0.6)](/filings/0001193125-25-281390.md) | [34.8 d](/filings/0001193125-26-127278.md) | [(13.5)](/filings/0001193125-26-209008.md) | [1.0](/filings/0001193125-26-329472.md) | [1.8](/filings/0001193125-25-281390.md) | [(7.4) d](/filings/0001193125-26-127278.md) | [1.0](/filings/0001193125-26-209008.md) | [1.4](/filings/0001193125-26-329472.md) |
| Net income | $m | [(8.1)](/filings/0001213900-24-097500.md) | [57.2 d](/filings/0001193125-26-127278.md) | [230](/filings/0001193125-25-281390.md) | [(61.1)](/filings/0001193125-25-281390.md) | [(0.6)](/filings/0001193125-25-281390.md) | [260 d](/filings/0001193125-26-127278.md) | [(101)](/filings/0001193125-26-329472.md) | [3.4](/filings/0001193125-26-329472.md) | [3.5](/filings/0001193125-25-281390.md) | [(59.5) d](/filings/0001193125-26-127278.md) | [(81.8)](/filings/0001193125-26-329472.md) | [(57.2)](/filings/0001193125-26-329472.md) |
| Diluted EPS | $ per share | [(0.56)](/filings/0001213900-24-097500.md) | not reported | [(0.36)](/filings/0001213900-25-044194.md) | [(0.10)](/filings/0001213900-25-076632.md) | [(0.15)](/filings/0001213900-24-097500.md) | not reported | [(0.11)](/filings/0001193125-26-209008.md) | [0.06](/filings/0001193125-26-329472.md) | not reported | not reported | [(0.08)](/filings/0001193125-26-209008.md) | [(0.80)](/filings/0001193125-26-329472.md) |
| Basic EPS | $ per share | [(0.56)](/filings/0001213900-24-097500.md) | not reported | [(0.36)](/filings/0001213900-25-044194.md) | [(0.10)](/filings/0001213900-25-076632.md) | [(0.15)](/filings/0001213900-24-097500.md) | not reported | [(0.11)](/filings/0001193125-26-209008.md) | [0.06](/filings/0001193125-26-329472.md) | not reported | not reported | [(0.08)](/filings/0001193125-26-209008.md) | [(0.80)](/filings/0001193125-26-329472.md) |

- Revenue: us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax, us-gaap:Revenues
- Cost of revenue: us-gaap:CostOfRevenue
- Gross profit: us-gaap:GrossProfit
- Research and development: us-gaap:ResearchAndDevelopmentExpense
- Selling, general and administrative: not reported
- Operating income: us-gaap:OperatingIncomeLoss
- Interest expense: us-gaap:InterestExpense, us-gaap:InterestExpenseNonoperating
- Income tax: us-gaap:IncomeTaxExpenseBenefit
- Net income: us-gaap:NetIncomeLoss
- Diluted EPS: us-gaap:EarningsPerShareDiluted
- Basic EPS: us-gaap:EarningsPerShareBasic

## Balance sheet

| Line item | Unit | FY2023 (2023-12-31) | period not labelled (2024-02-09) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Cash and equivalents | $m | [0.9](/filings/0001213900-25-044194.md) | [0.5](/filings/0001213900-24-042504.md) | [1.7](/filings/0001213900-25-044194.md) | [1.2](/filings/0001213900-24-068996.md) | [0.4](/filings/0001213900-24-097500.md) | [0.7](/filings/0001213900-25-044194.md) | [0.3](/filings/0001213900-25-044194.md) | [0.7](/filings/0001213900-25-076632.md) | [8.0](/filings/0001193125-25-281390.md) | [3.8](/filings/0001193125-26-329472.md) | [10.1](/filings/0001193125-26-209008.md) | [18.4](/filings/0001193125-26-329472.md) |
| Current assets | $m | [5.4](/filings/0001213900-25-026404.md) | not reported | [7.1](/filings/0001213900-24-042504.md) | [3.2](/filings/0001213900-24-068996.md) | [1.7](/filings/0001213900-24-097500.md) | [153](/filings/0001193125-26-127278.md) | [4.0](/filings/0001213900-25-044194.md) | [3.0](/filings/0001213900-25-076632.md) | [10.9](/filings/0001193125-25-281390.md) | [8.9](/filings/0001193125-26-329472.md) | [14.0](/filings/0001193125-26-209008.md) | [25.7](/filings/0001193125-26-329472.md) |
| Total assets | $m | [18.8](/filings/0001213900-25-026404.md) | not reported | [17.8](/filings/0001213900-24-042504.md) | [11.4](/filings/0001213900-24-068996.md) | [7.5](/filings/0001213900-24-097500.md) | [1,106](/filings/0001193125-26-127278.md) | [9.0](/filings/0001213900-25-044194.md) | [6.2](/filings/0001213900-25-076632.md) | [1,163](/filings/0001193125-25-281390.md) | [1,247](/filings/0001193125-26-329472.md) | [1,304](/filings/0001193125-26-209008.md) | [1,309](/filings/0001193125-26-329472.md) |
| Current liabilities | $m | [19.4](/filings/0001213900-25-026404.md) | not reported | [30.2](/filings/0001213900-24-042504.md) | [25.4](/filings/0001213900-24-068996.md) | [26.4](/filings/0001213900-24-097500.md) | [50.3](/filings/0001193125-26-127278.md) | [11.3](/filings/0001213900-25-044194.md) | [11.9](/filings/0001213900-25-076632.md) | [148](/filings/0001193125-25-281390.md) | [112](/filings/0001193125-26-329472.md) | [111](/filings/0001193125-26-209008.md) | [137](/filings/0001193125-26-329472.md) |
| Total liabilities | $m | [19.4](/filings/0001213900-25-026404.md) | not reported | [30.2](/filings/0001213900-24-042504.md) | [25.4](/filings/0001213900-24-068996.md) | not reported | [91.3](/filings/0001193125-26-127278.md) | [16.6](/filings/0001213900-25-044194.md) | [17.2](/filings/0001213900-25-076632.md) | [587](/filings/0001193125-25-281390.md) | [581](/filings/0001193125-26-329472.md) | [609](/filings/0001193125-26-209008.md) | [637](/filings/0001193125-26-329472.md) |
| Long-term debt | $m | [5.1](/filings/0001213900-24-028732.md) | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Current portion of debt | $m | [14.9](/filings/0001213900-24-042504.md) | not reported | [23.0](/filings/0001213900-24-042504.md) | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Short-term borrowings | $m | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Shareholders' equity | $m | [474](/filings/0001193125-26-127278.md) | not reported | [697](/filings/0001193125-25-281390.md) | [614](/filings/0001193125-25-281390.md) | [698](/filings/0001193125-25-281390.md) | [1,015](/filings/0001193125-26-329472.md) | [116](/filings/0001193125-26-329472.md) | [340](/filings/0001193125-26-329472.md) | [575](/filings/0001193125-25-281390.md) | [666](/filings/0001193125-26-329472.md) | [695](/filings/0001193125-26-329472.md) | [672](/filings/0001193125-26-329472.md) |

- Cash and equivalents: us-gaap:CashAndCashEquivalentsAtCarryingValue, us-gaap:Cash
- Current assets: us-gaap:AssetsCurrent
- Total assets: us-gaap:Assets
- Current liabilities: us-gaap:LiabilitiesCurrent
- Total liabilities: us-gaap:Liabilities
- Long-term debt: us-gaap:LongTermDebt
- Current portion of debt: us-gaap:LongTermDebtCurrent
- Short-term borrowings: not reported
- Shareholders' equity: us-gaap:StockholdersEquity

## Cash flow

| Line item | Unit | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Operating cash flow | $m | [0.4 d](/filings/0001213900-24-097500.md) | [(59.0) d](/filings/0001193125-26-127278.md) | [(1.0)](/filings/0001213900-25-044194.md) | [0.2 d](/filings/0001213900-25-076632.md) | [(76.8) d](/filings/0001193125-25-281390.md) | [23.6 d](/filings/0001193125-26-127278.md) | [(44.7)](/filings/0001193125-26-209008.md) | [0.7 d](/filings/0001193125-26-329472.md) | [0.9 d](/filings/0001193125-25-281390.md) | [(36.5) d](/filings/0001193125-26-127278.md) | [(42.5)](/filings/0001193125-26-209008.md) | [(21.3) d](/filings/0001193125-26-329472.md) |
| Capital expenditure | $m | [0.0 d](/filings/0001213900-24-097500.md) | [0.4 d](/filings/0001213900-25-026404.md) | not reported | not reported | [2.5 d](/filings/0001193125-25-281390.md) | [3.0 d](/filings/0001193125-26-127278.md) | not reported | not reported | not reported | not reported | not reported | not reported |
| Share repurchases | $m | not reported | not reported | not reported | not reported | not reported | not reported | [0.1](/filings/0001213900-25-044194.md) | not reported | not reported | not reported | not reported | not reported |

- Operating cash flow: us-gaap:NetCashProvidedByUsedInOperatingActivities
- Capital expenditure: us-gaap:PaymentsToAcquirePropertyPlantAndEquipment
- Share repurchases: us-gaap:PaymentsForRepurchaseOfCommonStock

## Shares

| Line item | Unit | Q3 FY2022 (2022-09-30) | Q1 FY2023 (2023-03-31) | Q2 FY2023 (2023-06-30) | Q3 FY2023 (2023-09-30) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Diluted shares (weighted) | millions of shares | [3.9](/filings/0001213900-23-087102.md) | [24.9](/filings/0001213900-24-042504.md) | [14.4](/filings/0001213900-24-068996.md) | [14.5](/filings/0001213900-24-097500.md) | [32.4](/filings/0001213900-25-044194.md) | [38.9](/filings/0001213900-25-076632.md) | [892](/filings/0001193125-25-281390.md) | [892](/filings/0001193125-26-209008.md) | [59.5](/filings/0001193125-26-329472.md) | [899](/filings/0001193125-25-281390.md) | [1,018](/filings/0001193125-26-209008.md) | [71.5](/filings/0001193125-26-329472.md) |

- Diluted shares (weighted): us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding

Shares outstanding: 82,802,406 at 2025-08-14, from the cover of the [10-Q filed 2025-08-14](/filings/0001213900-25-076632.md) (dei:EntityCommonStockSharesOutstanding).

Source: SEC EDGAR, XBRL company facts. Last ingested by Listed: Oct 24, 2026, 15:47 ET. No prices; not investment advice.