OBTCMEDIUM SIGNALFINANCIAL10-K

OBTC's balance sheet contracted significantly with total assets declining by nearly 25% while liabilities dropped substantially, reflecting the challenging crypto market environment.

The meaningful reduction in total assets alongside the sharp decline in liabilities suggests the trust has experienced notable outflows or asset value deterioration, typical of crypto-focused investment vehicles during market downturns. The addition of extensive language detailing the 2022 crypto market disruptions (including FTX collapse, Celsius bankruptcy, and regulatory actions) indicates heightened focus on risk disclosure and market volatility awareness.

Comparing 2026-04-01 vs 2023-03-21View on EDGAR →
FINANCIAL ANALYSIS

The balance sheet shows a contracted financial position with total assets declining meaningfully to $136.8M from $181.0M, while total liabilities dropped substantially from $266K to $65K. This pattern suggests the trust experienced either significant redemptions or asset value deterioration during the period. The dramatic liability reduction, while positive for the balance sheet structure, combined with the asset decline points to a trust navigating challenging market conditions typical of the crypto sector.

FINANCIAL STATEMENT CHANGES
Total Liabilities
Balance Sheet
-75.4%
$266K$65K

Liabilities reduced 75.4% — deleveraging improves balance sheet strength and financial flexibility.

Total Assets
Balance Sheet
-24.5%
$181.0M$136.8M

Total assets contracted 24.5% — asset sales, write-downs, or balance sheet optimization underway.

LANGUAGE CHANGES
NEW — 2026-04-01
PRIOR — 2023-03-21
ADDED
State the aggregate market value of the shares held by non-affiliates of the registrant as of June 30, 2025: $ 198,196,607 .
As of March 27, 2026, Osprey Bitcoin Trust had 2,940,535 shares outstanding.
FORM 10-K SUMMARY 69 GLOSSARY OF DEFINED TERMS In this Annual Report, each of the following terms have the meanings set forth after such term: 2022 Events - The following events that occurred in 2022: in the first half of 2022, each of Celsius Network, Voyager Digital Ltd., and Three Arrows Capital declared bankruptcy, resulting in a loss of confidence in participants of the digital asset ecosystem and negative publicity surrounding digital assets more broadly.
In November 2022, FTX, one of the largest digital asset platforms by volume at the time, halted customer withdrawals amid rumors of the company s liquidity issues and likely insolvency, which were subsequently corroborated by its CEO.
Shortly thereafter, FTX s CEO resigned and FTX and many of its affiliates filed for bankruptcy in the United States, while other affiliates have entered insolvency, liquidation, or similar proceedings around the globe, following which the U.S.
Department of Justice brought criminal fraud and other charges, and the SEC and CFTC brought civil securities and commodities fraud charges, against certain of FTX s and its affiliates senior executives, including its former CEO.
In addition, several other entities in the digital asset industry filed for bankruptcy following FTX s bankruptcy filing, such as BlockFi Inc.
affiliate - With respect to any Person, any other Person directly or indirectly controlling, controlled by or under common control with such Person.
airdrop - An occurrence where holders of a particular digital asset may be entitled to claim a certain amount of a new digital asset for free, based on the fact that they hold such particular digital asset.
ASC - The Financial Accounting Standards Board Accounting Standards Codification.
REMOVED
UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C.
Item Caption Page Statement Regarding Forward-Looking Statements 1 Industry and Market Data 1 PART I Item 1.
Statements preceded by, followed by or that include words such as may, might, will, should, expect, plan, anticipate, believe, estimate, predict, potential or continue, the negative of these terms and other similar expressions are intended to identify some of the forward-looking statements.
All statements (other than statements of historical fact) included in this Annual Report that address activities, events or developments that will or may occur in the future, including such matters as changes in market prices and conditions, the Osprey Bitcoin Trust s (the Trust ) operations, the plans of Osprey Funds, LLC (the Sponsor ) and references to the Trust s future success and other similar matters are forward-looking statements.
Actual events or results may differ materially from such statements.
You should specifically consider the numerous risks outlined under Risk Factors.
Risk Factors in this Annual Report or other uncertainties materialize, or should underlying assumptions prove incorrect, actual outcomes may vary materially from those described in forward-looking statements.
Forward-looking statements are made based on the Sponsor s beliefs, estimates and opinions on the date the statements are made and neither the Trust nor the Sponsor is under a duty or undertakes an obligation to update forward-looking statements if these beliefs, estimates and opinions or other circumstances should change, other than as required by applicable laws.
Moreover, neither the Trust, the Sponsor, nor any other person assumes responsibility for the accuracy and completeness of any of these forward-looking statements.
INDUSTRY AND MARKET DATA Although we are responsible for all disclosure contained in this Annual Report on Form 10-K, in some cases we have relied on certain market and industry data obtained from third-party sources that we believe to be reliable.
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