BRRRHIGH SIGNALFINANCIAL10-K

BRRR experienced a dramatic financial reversal with net income swinging from $307M profit to -$49.7M loss while total assets declined 38.8% amid a fund name change from CoinShares Valkyrie Bitcoin Fund to CoinShares Bitcoin ETF.

The massive 116% decline in profitability combined with substantial asset shrinkage suggests significant headwinds for this Bitcoin ETF, likely reflecting both cryptocurrency market volatility and potential outflows. The concurrent rebranding and sponsor structure changes indicate ongoing organizational transitions that may be contributing to operational challenges during a difficult market environment.

Comparing 2026-03-10 vs 2025-03-28View on EDGAR →
FINANCIAL ANALYSIS

BRRR's financials show severe deterioration with net income plummeting from a $307M profit to a $49.7M loss, representing a catastrophic 116% decline. Total assets contracted sharply by 38.8% from $826.3M to $505.5M, with stockholders' equity declining proportionally, while operating losses also widened by 45.4%. This comprehensive financial decline across all major metrics signals significant distress for the Bitcoin ETF, likely driven by cryptocurrency market pressures and potential investor redemptions.

FINANCIAL STATEMENT CHANGES
Net Income
P&L
-116.2%
$307.0M-$49.7M

Net income declined 116.2% — review whether driven by operations, interest costs, or non-recurring items.

Operating Income
P&L
-45.4%
-$1.1M-$1.6M

Operating income deteriorated sharply — investigate whether driven by one-time charges or structural cost issues.

Total Liabilities
Balance Sheet
-42.7%
$190K$109K

Liabilities reduced 42.7% — deleveraging improves balance sheet strength and financial flexibility.

Total Assets
Balance Sheet
-38.8%
$826.3M$505.5M

Total assets contracted 38.8% — asset sales, write-downs, or balance sheet optimization underway.

Stockholders Equity
Balance Sheet
-38.8%
$826.1M$505.4M

Equity declined sharply — large losses, buybacks, or write-downs reducing book value significantly.

LANGUAGE CHANGES
NEW — 2026-03-10
PRIOR — 2025-03-28
ADDED
As of January 31, 2026, the Registrant had 21,405,000 shares outstanding.
Summary CoinShares Bitcoin ETF (the Trust ), formerly CoinShares Valkyrie Bitcoin Fund, was organized as a Delaware statutory trust on January 20, 2021.
On March 15, 2024, CoinShares Co., a Delaware corporation, was appointed as the co-sponsor of the Trust.
(the Sponsor ) succeeded Valkyrie Digital Assets LLC, a Delaware limited liability company (the Initial Sponsor ), as the sponsor of the Trust.
The Trust is an exchange-traded fund that sells or redeems common shares of beneficial interest ( Shares ) in blocks of 5,000 Shares (a Basket ) based on the quantity of bitcoin attributable to each Share of the Trust (net of accrued but unpaid expenses and liabilities).
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REMOVED
Summary CoinShares Valkyrie Bitcoin Fund (the Trust ) was organized as a Delaware statutory trust on January 20, 2021.
CoinShares Co., a Delaware corporation, is the sponsor of the Trust (the Sponsor ), CSC Delaware Trust Company f/k/a Delaware Trust Company is the trustee of the Trust (the Trustee ), U.S.
The Trust sells or redeems its Shares in blocks of 5,000 Shares (a Basket ) based on the quantity of bitcoin attributable to each Share of the Trust (net of accrued but unpaid expenses and liabilities).
served in an advisory capacity to the Trust and Valkyrie Digital Assets, LLC, a Delaware limited liability company (the Initial Sponsor ).
1 Information About Bitcoin, Bitcoin Markets and Regulation of Bitcoin This section of the Annual Report provides a more detailed description of bitcoin, including information about the historical development of bitcoin, how a person holds bitcoin, how to use bitcoin in transactions, how to trade bitcoin, the exchange market where bitcoin can be bought, held and sold, the bitcoin OTC market and bitcoin mining.
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