Note 20. Segment Information

The Company has two reportable segments: Bitcoin Mining and Engineering. The reportable segments are identified based on the types of services performed. No operating segments have been aggregated to form the reportable segments.

Gross profit (loss) is the segment performance measure the CODM uses to assess the Company’s reportable segments and is calculated before the elimination of intersegment profits. The CODM is the Company’s CEO. The CODM uses segment gross profit (loss) to assess the performance of, manage the operations of, and allocate capital and operational resources to the Company’s two reportable segments.

Prior to 2024, the Company had a Data Center Hosting reportable segment but has since terminated all contracts with its Data Center Hosting customers. Commencing in the three months ended March 31, 2024, the CODM ceased analyzing the performance of the Data Center Hosting operations and the Company ceased reporting Data Center Hosting as a separate reportable business segment. The Company has no plans to offer data center hosting bitcoin mining services to new customers. All residual revenue and costs of

revenue related to Data Center Hosting incurred during the years ended December 31, 2025 and 2024 are included in Revenue: Other and Cost of Revenue: Other on the Consolidated Statements of Operations.

Other than the $97.2 million of goodwill from the Block Mining Acquisition allocated to the Bitcoin Mining segment and $25.3 million of goodwill from the E4A Solutions Acquisition allocated to the Engineering segment, the Company does not allocate assets to the reporting segments because its assets are managed on an entity-wide basis and, therefore, does not separately disclose the total assets of its reportable operating segments.

The Bitcoin Mining segment generates revenue from the bitcoin earned through its Bitcoin Mining activities. The Engineering segment generates revenue through customer contracts for custom-engineered electrical products and services. All Revenue: Other revenue is from external customers.

All revenue and cost of revenue from intersegment transactions have been eliminated in the Consolidated Statements of Operations.

The following tables present segment revenue and segment gross profit (loss), including the significant expense items reviewed by the CODM:

Year Ended December 31, 2025

Bitcoin Mining

Engineering

Total

Revenue from external customers

$

576,276

$

64,688

$

640,964

Intersegment revenue

29,754

29,754

Segment revenue

576,276

94,442

670,718

Reconciliation of revenue

Other revenue(a)

6,471

Elimination of intersegment revenue

(29,754)

Total consolidated revenue

647,435

Less:

Power

281,396

281,396

Compensation

18,921

18,921

Insurance on miners

5,848

5,848

Ground rent and related water and property tax

16,994

16,994

Materials

20,290

20,290

Labor

5,509

5,509

Other segment items(b)

15,852

25,094

40,946

Segment gross profit (loss)

$

237,265

$

43,549

$

280,814

Year Ended December 31, 2024

Bitcoin Mining

Engineering

Total

Revenue from external customers

$

321,002

$

38,491

$

359,493

Intersegment revenue

7,979

7,979

Segment revenue

321,002

46,470

367,472

Reconciliation of revenue

Other revenue(a)

17,165

Elimination of intersegment revenue

(7,979)

Total consolidated revenue

376,658

Segment cost of revenue:

Power

149,019

149,019

Compensation

13,294

13,294

Insurance on miners

6,992

6,992

Ground rent and related water and property tax

5,945

5,945

Materials

24,272

24,272

Labor

4,926

4,926

Other segment items(b)

13,974

18,399

32,373

Segment gross profit (loss)

$

131,778

$

(1,127)

$

130,651

Year Ended December 31, 2023

Bitcoin Mining

Engineering

Total

Revenue from external customers

$

188,996

$

64,303

$

253,299

Intersegment revenue

8,522

8,522

Segment revenue

188,996

72,825

261,821

Reconciliation of revenue

Other revenue(a)

27,379

Elimination of intersegment revenue

(8,522)

Total consolidated revenue

280,678

Segment cost of revenue:

Power

89,134

89,134

Insurance on miners

3,768

3,768

Materials

42,729

42,729

Labor

4,214

4,214

Other segment items(b)

3,695

19,334

23,029

Segment gross profit (loss)

$

92,399

$

6,548

$

98,947

(a)Other revenue is primarily attributable to legacy Data Center Hosting bitcoin mining revenue and is therefore not included in the total for segment gross profit (loss).
(b)For each reportable segment, the other segment items category primarily consists of:

Bitcoin Mining – Bitcoin miner and network repair and maintenance costs.

Engineering – Manufacturing overhead costs.

The following table presents the reconciliation of segment gross profit (loss) to net income (loss) before taxes:

Years Ended December 31, 

  ​ ​ ​

2025

  ​ ​ ​

2024

  ​ ​ ​

2023

Segment gross profit (loss)

$

280,814

$

130,651

$

98,947

Reconciling Items:

 

  ​

 

  ​

 

  ​

Other profit (loss) (a)

(5,500)

(14,635)

(69,743)

Elimination of intersegment profits

 

(29,754)

 

(2,113)

 

(2,859)

Acquisition-related costs

 

(187)

 

(5,541)

 

Selling, general, and administrative

 

(298,776)

 

(266,915)

 

(100,346)

Depreciation and amortization

 

(346,811)

 

(212,053)

 

(252,354)

Change in fair value of bitcoin

(115,880)

457,409

184,734

Change in fair value of derivative assets

 

(1,447)

 

45,277

 

6,721

Power curtailment credits

56,729

33,685

71,215

Change in fair value of contingent consideration

 

18,071

 

2,459

 

(Loss) gain on sale/exchange of equipment

2,267

(17,429)

(5,336)

Casualty-related (charges) recoveries, net

 

174

 

2,795

 

5,974

Interest income

 

13,984

 

27,166

 

11,076

Interest expense

(24,144)

(1,985)

(2,854)

Loss on equity method investment - marketable securities

 

(28,192)

 

(69,489)

 

Loss on contract settlement

(158,137)

Loss on legal settlement

(20,000)

Gain on acquisition post-close dispute settlement

26,007

Impairment of fixed assets

(29,736)

Loss on convertible notes investment

(5,757)

Other income (expense)

 

2,944

 

863

 

260

Net income (loss) before taxes

$

(663,331)

$

110,145

$

(54,565)

(a)Other profit (loss) is primarily attributable to legacy Data Center Hosting bitcoin mining activity and is therefore not included in the total for segment gross profit (loss).

Concentrations

During the years ended December 31, 2025, 2024, and 2023, aside from the Bitcoin Mining revenue generated as a result of the Company’s participation in a mining pool, no single customer or related group of customers contributed 10% or more of the Company’s total consolidated revenue.

During the years ended December 31, 2025, 2024, and 2023, Bitcoin Mining power was primarily obtained from ERCOT.

Historical Timeline

Fiscal YearFiled
2025Mar 2, 2026Showing above
2024Feb 28, 2025
2023Feb 23, 2024
2022Mar 2, 2023
2021Mar 16, 2022

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.