BITBHIGH SIGNALFINANCIAL10-K

BITB experienced a dramatic financial reversal with net income swinging from $1.6B profit to -$344.4M loss while completing the termination of a failed Osprey Bitcoin Trust acquisition.

The massive 121.7% swing from substantial profit to significant loss indicates major operational challenges or market headwinds that investors need to understand. The termination of the Osprey acquisition with an undisclosed settlement payment suggests strategic setbacks, though the improved operating cash flow turning positive may indicate underlying operational improvements.

Comparing 2026-03-02 vs 2025-03-18View on EDGAR →
FINANCIAL ANALYSIS

BITB's financials show a tale of two directions - while net income collapsed from $1.6B profit to -$344.4M loss and total assets declined 10.3%, the company significantly improved its operating cash flow from -$2.2B to +$39.1M and increased share buybacks by 42.2% to $2.5B. The combination of massive earnings decline alongside strong cash generation and aggressive capital returns suggests the loss may be driven by non-cash items or one-time charges, while the underlying business shows improved cash dynamics and management confidence through increased buybacks.

FINANCIAL STATEMENT CHANGES
Net Income
P&L
-121.7%
$1.6B-$344.4M

Net income declined 121.7% — review whether driven by operations, interest costs, or non-recurring items.

Operating Cash Flow
Cash Flow
+101.8%
-$2.2B$39.1M

Operating cash flow surged 101.8% — exceptional cash generation, highest quality earnings signal.

Total Liabilities
Balance Sheet
+53.4%
$9.4M$14.4M

Liabilities grew 53.4% — significant increase in debt or obligations, assess impact on financial flexibility.

Share Buybacks
Cash Flow
+42.2%
$1.7B$2.5B

Share repurchases increased 42.2% — management returning capital, signals confidence in intrinsic value.

Total Assets
Balance Sheet
-10.3%
$3.8B$3.4B

Total assets contracted 10.3% — asset sales, write-downs, or balance sheet optimization underway.

LANGUAGE CHANGES
NEW — 2026-03-02
PRIOR — 2025-03-18
ADDED
As of December 31, 2025, B2C2 USA Inc., Coinbase, Inc., Cumberland DRW LLC, FalconX (d/b/a Solios, Inc.), Flow Traders B.V., CMI Cayman Limited, JSCT, LLC, Nonco Group LLC, Virtu Financial Singapore Pte.
Each of the BRRNY, BRR and the CME Bitcoin Real Time Price is representative of the bitcoin trading activity on the Constituent Platforms, which include, as of December 31, 2025, Coinbase, Bitstamp, ItBit, Kraken, Gemini, Bullish Exchange, Crypto.com, and LMAX Digital.
As of December 31, 2025, the BRRNY Constituent Platforms included Coinbase, Bitstamp, ItBit, Kraken, Gemini, Bullish Exchange, Crypto.com, and LMAX Digital.
states, Kraken is registered with the FCA as a Crypto Asset Business and is authorized by the Central Bank of Ireland as a Virtual Asset Service Provider.
Kraken also holds a variety of other licenses and regulatory approvals, including from the Canadian Securities Administrators.
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REMOVED
Osprey Transaction The Osprey Bitcoin Trust (the Osprey Trust ), Osprey Funds, LLC, the sponsor of the Osprey Trust ( Osprey ), the Trust and the Sponsor entered into that certain Asset Purchase and Contribution Agreement (the APA ) on August 26, 2024.
Pursuant to the APA, the Osprey Trust agreed to sell and the Trust agreed to purchase all of the bitcoin owned by the Osprey Trust (the Acquired Bitcoin ), and the Trust agreed to issue an amount of common shares of the Trust (the Consideration Shares ) with a combined net asset value equal to the value of the Acquired Bitcoin as determined by reference to the BRRNY on the business day prior to the date on which the Asset Purchase would close and settle (the Asset Purchase ).
The Consideration Shares would be issued to the registered holder of the shares of the Osprey Trust, which is the DTC that holds through Cede Co., as nominee for DTC.
On February 10, 2025, the APA was terminated following the payment by Osprey Trust and Osprey to the Trust and the Sponsor of an undisclosed settlement amount set forth in a separate settlement agreement by and among Osprey Trust, Osprey, the Trust, and the Sponsor.
As of December 31, 2024, B2C2 USA Inc., Coinbase, Inc., Cumberland DRW LLC, FalconX (d/b/a Solios, Inc.), Flow Traders B.V., CMI Cayman Limited, JSCT, LLC, Kraken (d/b/a Payword OTC Ltd.), Nonco Group LLC, Virtu Fianncial Signapore Pte.
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