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Unaudited Condensed Consolidated Balance Sheets

In millions of USD, except per-share amounts
Q2 FY2026
As of Jun 30, 2026
Q1 FY2026
As of Mar 31, 2026
Q4 FY2025
As of Dec 31, 2025
Q3 FY2025
As of Sep 30, 2025
Q2 FY2025
As of Jun 30, 2025
Q1 FY2025
As of Mar 31, 2025
Q4 FY2024
As of Dec 31, 2024
Q4 FY2023
As of Dec 31, 2023
Q4 FY2022
As of Dec 31, 2022
Q4 FY2021
As of Dec 31, 2021
Q4 FY2020
As of Dec 31, 2020
Q4 FY2019
As of Dec 31, 2019
Q4 FY2018
As of Dec 31, 2018
Q4 FY2017
As of Dec 31, 2017
Current Assets
Cash and cash equivalents
Restricted cash
Accounts receivable, net
USDC
Digital assets
Digital assets held in fund
Digital assets
Net investment in lease – current, net
Loans receivable
Digital asset collateral receivable
Prepaid costs and expenses
Prepaid IPO Costs
Other current assets, net
Total Current Assets
Restricted cash, noncurrent
Deposits for equipment
Prepaid expenses
Investment securities
Deposits for property and equipment
Non-Current Assets
Loans receivable
Deposits for property, plant, and equipment
Property, plant, and equipment, net
Goodwill
Digital assets
Digital intangible assets
Intangible assets, net
Right-of-use assets
Operating lease right of use assets, net
Finance lease right of use assets, net
Total right-of-use assets
Net investment in lease - non-current, net
Investment securities
Deferred tax assets
Other non-current assets, net
Total Non-Current Assets
Total Assets
Current Liabilities
Accounts payable
Deferred Revenue
Current portion of deferred revenue
Current portion of operating lease liabilities
Dividend payable
Current portion of finance lease liabilities
Short-term debt and current portion of loan payable, net
Income tax payable
Other payables and accrued liabilities
Total Current Liabilities
Non-Current Liabilities
Non-current portion of deferred revenue
Non-current portion of operating lease liabilities
Long-term debt, net
Convertible notes payable, net
Derivative liability
Long-term income tax payable
Deferred tax liabilities
Other long-term liabilities
Total Non-Current Liabilities
Total Liabilities
Bit Digital Shareholders’ Equity
Preferred shares, $0.01 par value, 10,000,000 and 10,000,000 shares authorized, 1,000,000 and 1,000,000 shares issued and outstanding as of June 30, 2026 and December 31, 2025, respectively
Ordinary shares, $0.01 par value, 1,000,000,000 and 1,000,000,000 shares authorized, 354,929,291 and 324,322,214 shares issued, 354,799,305 and 324,192,228 shares outstanding as of June 30, 2026 and December 31, 2025, respectively
Treasury stock, at cost, 129,986 and 129,986 shares as of June 30, 2026 and December 31, 2025, respectively
Additional paid-in capital
Accumulated deficit
Accumulated other comprehensive (loss) income
Total Bit Digital Shareholders’ Equity
Non-controlling Interests
Total Equity
Total Liabilities and Equity

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