ABTCAmerican Bitcoin
- Headquarters
- Miami, FL
- Next results
- around Feb 25, 2027
What changed
10-K filed Mar 27, 2026 against Mar 31, 2025| Area | What changed | Source |
|---|---|---|
| Risk factors | 185 new paragraphs, nothing like them in the previous 10-K | 10-K Item 1A |
| Auditor change | 8-K item 4.01 (change in certifying accountant) filed 2025-09-25 | 10-K · XBRL |
| Critical audit matters changed | New this year: Evaluation of audit evidence pertaining to the existence of and rights to digital assets (“As discussed in Notes 2 and 5 to the combined financial statements, the Company’s digital assets are either held in segregated custody accounts for the benefit of the Company, held in segregated custody accounts under the Company’s ownership and pledged as collateral under a borrowing arrangement or”); Evaluation of the sufficiency of audit evidence over Bitcoin mining revenue (“As discussed in Notes 2 and 5 to the combined financial statements, the Company recorded $185.2 million of Bitcoin mining revenue for the year ended December 31, 2025. The Company has entered into arrangements with mining pool operators to perform hash computations for the mining pools. In exchange ”). No longer listed: Evaluation of Accounting for and Disclosure of Cryptocurrency Mining Revenue Recognized; Evaluated the design of the Company’s information; Performed site visit of the facility where the; Company’s mining machines were located, which included an observation of the physical and environmental controls and mining machines; Evaluated management’s rationale for the; Evaluated and tested management’s rationale; Compared the Company’s wallet records of; Performed certain substantive analytical procedures; Evaluated management’s disclosures of its | 10-K · XBRL |
| Accounting checks | 6 other checks clear, 2 worth a look | 10-K · XBRL |
| Insiders | No open-market buys in the last 90 days | Form 4 |
| Filings | 5 in the last 30 days | EDGAR |
Each row opens the detail with the quote and the filing. A row is a change worth reading, not a verdict.
What's new, in their words
10-K filed Mar 27, 2026Paragraphs in Risk Factors that were not in the 10-K filed 2025-03-31. Quoted as filed.
We presently, and we expect to continue to be, highly concentrated in Bitcoin. Bitcoin is a highly volatile asset and fluctuations in the price of Bitcoin have in the past influenced, and are likely to continue to influence, our business, financial condition, and results of operations and the value of our securities. Our investments are…
10-K, Item 1A
Accounting checks
latest 10-K6 of 8 clear 2 worth a look. Checks, not verdicts.
- !Auditor change8-K item 4.01 (change in certifying accountant) filed 2025-09-25
- !Critical audit matters changedNew this year: Evaluation of audit evidence pertaining to the existence of and rights to digital assets (“As discussed in Notes 2 and 5 to the combined financial statements, the Company’s digital assets are either held in segregated custody accounts for the benefit of the Company, held in segregated custody accounts under the Company’s ownership and pledged as collateral under a borrowing arrangement or”); Evaluation of the sufficiency of audit evidence over Bitcoin mining revenue (“As discussed in Notes 2 and 5 to the combined financial statements, the Company recorded $185.2 million of Bitcoin mining revenue for the year ended December 31, 2025. The Company has entered into arrangements with mining pool operators to perform hash computations for the mining pools. In exchange ”). No longer listed: Evaluation of Accounting for and Disclosure of Cryptocurrency Mining Revenue Recognized; Evaluated the design of the Company’s information; Performed site visit of the facility where the; Company’s mining machines were located, which included an observation of the physical and environmental controls and mining machines; Evaluated management’s rationale for the; Evaluated and tested management’s rationale; Compared the Company’s wallet records of; Performed certain substantive analytical procedures; Evaluated management’s disclosures of its
- ✓No statement of substantial doubt about going concern
- ✓No 8-K item 4.02 in the last 2 years
- ✓No NT 10-K or NT 10-Q in the last 2 years
- ✓No sentence in the 10-K concludes that controls were not effective because of a material weakness
- ✓No 8-K item 2.06 in the last 2 years
- ✓No 8-K item 1.03 in the last 2 years
In the last 30 days
All filings →- Nov 4, 20268-K Quarterly results 8-K item 2.02
- Nov 4, 202610-Q Quarterly report (10-Q) period ended Sep 30, 2026
- Oct 31, 2026SEC letter SEC asked 98 questions about Form S-4 letters 2023-06-20 to 2024-01-04 · Crypto assets, Revenue, Results discussion (MD&A) · no closing letter yet
- Oct 31, 2026SEC letter SEC asked 7 questions about Form S-3 letters 2019-08-13 to 2019-10-18 · Acquisitions, Risk factors, Derivatives and hedging · no closing letter yet
- Oct 31, 2026SEC letter SEC asked 25 questions about Form S-4 letters 2018-12-04 to 2019-05-07 · Acquisitions, Revenue, Results discussion (MD&A) · no closing letter yet
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