29. Segmented Information

The Company's CODM is its President and CEO.  The Company operates in one segment, with two revenue streams being the mining and sale of digital currencies and high-performance computing hosting. The Company uses net income as measures of profit or loss on a consolidated basis in making decisions regarding resource allocation and performance assessment.  Additionally, the Company's CODM regularly reviews the Company's expenses on a consolidated basis.  The financial metrics used by the CODM help make key operating decisions, such as determination of digital asset purchases and significant acquisitions and allocation of budget between cost of revenue and general and administrative expenses. 

External revenues are attributed by geographical location, based on the country from which services are provided.

March 31, 2026   Canada     Sweden     Paraguay     Iceland     Switzerland     Bermuda     Total  
                                           
Revenue from digital currency mining $ -   $ -   $ -   $ -   $ -   $ 278,269   $ 278,269  
High performance computing hosting   9,529     -     -     -     -     9,993     19,522  
  $ 9,529   $ -   $ -   $ -   $ -   $ 288,262   $ 297,791  

 

March 31, 2025   Canada     Sweden     Paraguay     Iceland     Switzerland     Bermuda     Total  
                                           
Revenue from digital currency mining $ -   $ -   $ -   $ -   $ -   $ 105,236   $ 105,236  
High performance computing hosting   -     -     -     -     -     10,043     10,043  
  $ -   $ -   $ -   $ -   $ -   $ 115,279   $ 115,279  

 

March 31, 2024   Canada     Sweden     Paraguay     Iceland     Switzerland     Bermuda     Total  
                                           
Revenue from digital currency mining $ -   $ -   $ -   $ -   $ -   $ 111,044   $ 111,044  
High performance computing hosting   -     -     -     -     -     3,421     3,421  
  $ -   $ -   $ -   $ -   $ -   $ 114,465   $ 114,465  

The Company's plant and equipment are located in the following jurisdictions:

March 31, 2026   Canada     Sweden     Paraguay     Iceland     Switzerland     Bermuda     Total  
                                           
Property, plant and equipment $ 113,646   $ 14,076   $ 352,754   $ -   $ -   $ -   $ 480,476  
ROU asset   41,954     1,012     -     -     -     130     43,096  
  $ 155,600   $ 15,088   $ 352,754   $ -   $ -   $ 130   $ 523,572  

 

March 31, 2025   Canada     Sweden     Paraguay     Iceland     Switzerland     Bermuda     Total  
                                           
Property, plant and equipment $ 101,311   $ 25,953   $ 75,581   $ -   $ -   $ 3   $ 202,848  
ROU asset   2,918     2,588     -     -     -     40     5,546  
  $ 104,229   $ 28,541   $ 75,581   $ -   $ -   $ 43   $ 208,394  

 

March 31, 2024   Canada     Sweden     Paraguay     Iceland     Switzerland     Bermuda     Total  
                                           
Property, plant and equipment $ 74,425   $ 19,529   $ -   $ 1,367   $ -   $ 35   $ 95,356  
ROU asset   3,552     3,946     -     -     -     90     7,588  
  $ 77,977   $ 23,475   $ -   $ 1,367   $ -   $ 125   $ 102,944  
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About Segments Disclosures

Segment disclosures break a company into its reportable operating units, revealing revenue, profit, and asset allocation that consolidated financial statements obscure. Under ASC 280, segments must match how the chief operating decision maker views the business, providing a window into internal management structure and resource allocation priorities.

Key signals: compare segment margins to identify which units drive profitability and which destroy value. Watch for changes in the number of reportable segments — segment aggregation or disaggregation often coincides with strategic shifts or attempts to obscure declining performance. Intersegment elimination patterns reveal internal pricing practices. The reconciliation between segment totals and consolidated figures exposes corporate overhead allocation and unallocated items. Geographic revenue concentration highlights regulatory and currency exposure. Compare segment-level capital expenditure against segment revenue to assess where management is investing for future growth versus harvesting existing assets.