Press Release: Bitdeer Reports Unaudited Financial Results for the First Quarter of 2026

Dow Jones
May 14

SINGAPORE, May 14, 2026 (GLOBE NEWSWIRE) -- Bitdeer Technologies Group (NASDAQ: BTDR) ("Bitdeer" or the "Company"), a world-leading technology company for AI and Bitcoin mining infrastructure, today released its unaudited financial results for the first quarter ended March 31, 2026.

Q1 2026 Financial(1) Highlight

All amounts compared to Q1'25 unless otherwise noted

   -- Total revenue was US$188.9 million vs. US$70.1 million. 
 
   -- Cost of revenue was US$228.0 million vs. US$74.1 million. 
 
   -- Gross loss was US$39.0 million vs. US$4.0 million. 
 
   -- Net loss was US$159.5 million vs. net profit of US$105.3 million. 
 
   -- Adjusted EBITDA2 was positive US$14.4 million vs. negative 
      US$45.6 million. 
 
   -- Cash, cash equivalents and restricted cash were US$297.7 million as of 
      March 31, 2026. 
 
   -- Digital assets and digital assets - receivable balance: US$245.0 million 
      as of March 31, 2026. 

Management Commentary

"The first quarter of 2026 demonstrated the breadth of Bitdeer's execution capability," said Matt Kong, Chief Business Officer of Bitdeer Technologies Group. "We launched the SEALMINER A4, our most efficient mining rig to date, advancing our vertically integrated hardware platform and reinforcing the competitive foundation of our mining business. We activated development of our Tydal facility in Norway, which is expected to become Norway's largest operational AI data center upon completion. And we continue to grow our AI Cloud business, recently exceeding $69 million in annualized run-rate revenue."

Mr. Kong continued, "Underpinning all of this is a global power portfolio of approximately 3.0 gigawatts that we believe is one of the most strategically valuable infrastructure assets in our sector. We are in advanced stages of negotiations with a credit-worthy colocation tenant for Tydal and are confident in our ability to execute a signed agreement. I believe 2026 will be a defining year for Bitdeer as an AI infrastructure platform."

Operational Summary

 
                                                  Three Months Ended March 31 
  Metric                                               2026           2025 
-----------------------------------------------  ----------------  ----------- 
  Hash Rate Metrics: 
  Self-Mining (Operated in self-owned 
   datacenters)                                              65.1         11.5 
  Co-Mining (Operated in 3(rd) party 
   datacenters)                                               4.4            - 
  Other Proprietary Hash Rate(3)                              1.4          0.6 
  Hosting(4)                                                  7.2         12.1 
  Total Hash Rate under Mgmt.(5) (EH/s)                      78.1         24.2 
-----------------------------------------------  ----------------  ----------- 
 
  Mining Rig Metrics: 
  Self-Mining(6)                                          207,000       97,000 
  Co-Mining(7)                                             18,000            - 
  Hosted                                                   37,000       78,000 
  Total Mining Rigs under Mgmt.                           262,000      175,000 
-----------------------------------------------  ----------------  ----------- 
 
  BTC Mined(8)                                              2,033          350 
  BTC Held(9)                                                  31        1,156 
  Total Power Usage (MWh)                               2,250,000      881,000 
  Average cost of electricity ($/MWh)                         $52          $48 
  Average miner efficiency (J/TH)                            16.4         29.0 
-----------------------------------------------  ----------------  ----------- 
 
 

Power Infrastructure Summary (As of 4/30/2026)

 
                       (MW)      Energization     Planned 
Site                 Capacity     Timing(10)        Usage      Construction Update 
-------------------  --------  ----------------  ----------    ------------------- 
Online Electrical Capacity: 
                                               Crypto to       In active 
                                               Colocation /    evaluation of AI 
 1)    Rockdale, TX  563         Online        AI Cloud        transition 
                                                               Phase 1 AI data 
                                                               center conversion 
                                                               design work 
                                                               initiated, 
       Knoxville,                                              targeting to 
       TN -- phase                             Crypto to AI    complete by Q4 
 2)    1                 37         Q4 '26        Cloud        '26. 
       Knoxville, 
       TN -- phase 
 3)    2                 49         Q1 '27 
                                                               AI data center 
                                                               design documents 
                                                               and building permit 
                                                               application 
                                                               submitted for 
                                                               approval. Core 
                                                               equipment is being 
                                                               delivered in 
                                                               succession; we plan 
                                                               to begin with a 
                                                               GB300 cluster. 
                                                               Dismantling of the 
                                                               crypto mining 
                                                               datacenter started 
                                                               in March 2026. 
       Wenatchee,                              Crypto to AI    Completion targeted 
 4)    WA                13         Q4 '26        Cloud        Q4 '26. 
                                                Crypto and 
                                                 in early 
                                                assessment 
                                                    of 
       Molde,                                   converting 
 5)    Norway            84         Online     to AI Cloud 
                                                               Planning and design 
                                                               continue to 
                                                               advance. Orders for 
                                                               critical long-lead 
                                                               equipment have been 
                                                               placed. Engaged 
                                                               Data Center 
                                                               Installations AS as 
                                                               Bitdeer's design 
                                                               and construction 
       Tydal,                                                  partner for Tydal 
       Norway --                                Crypto to      AI datacenter 
 6)    phase 1           50         Q4 '26      Colocation     conversion 
       Tydal, 
       Norway -- 
 7)    phase 2          175         Q4 '26 
 8)    Gedu, Bhutan     100         Online        Crypto 
       Jigmeling, 
 9)    Bhutan           500         Online        Crypto 
                                                               Construction of the 
                                                               50 MW site has been 
                                                               completed and 
                                                               energized, with 
                                                               ongoing 
                                                               energization in 
       Oromia                                                  phases driven by 
       Region,                                                 SEALMINER 
10)    Ethiopia          50         Online        Crypto       deliveries 
       Massillon, 
11)    OH               121         Online        Crypto 
       Cyberjaya, 
12)    Malaysia(11)      2          Online       AI Cloud 
Online Electrical 
Subtotal:             1,744 
-------------------  --------  --------------  ------------    ------------------- 
 
 
 Pipeline Electrical Capacity: 
                                                               Due to delivery 
                                                               delays for key 
                                                               electrical 
                                                               components, 74 MW 
                                                               is expected to be 
                                                               energized in phases 
                                                               during Q3 '26. 
                                                               Reconstruction of 
                                                               the two 
                                                               fire-damaged 
                                                               buildings (26MW) is 
                                                               currently underway 
                                                               and expected to be 
                                                               rebuilt and 
                                                               energized by the 
                                                               end of Q3 '26. We 
                                                               anticipate that the 
                                                               total 
                                                               reconstruction cost 
                                                               will be almost 
                                                               fully recovered 
                                                               through the 
                                                               supplier's 
                                                               insurance 
 1)    Massilon, OH  74 / 26   Q3 '26            Crypto        coverage. 
                                                               570 MW of power 
                                                               under contract with 
                                                               a local utility. 
                                                               Timing of power 
                                                               availability and 
                                                               construction may be 
                                                               affected by ongoing 
                                                               legal proceedings 
                                                               filed by a 
                                                               neighboring 
                                                               company, American 
                                                               Heavy Plate 
                                                               Solutions, LLC., 
                                                               which is under 
                                                               extensive influence 
                                                               from MHR, a New 
                                                               York based PE firm 
                                                               founded by Mark H. 
                                                               Rachesky. Design 
                                                               and other 
       Clarington,                                             preparation work 
 2)    OH              570      To be updated    Colocation    continues. 
                                                               300 MW 
                                                               grid-interconnected 
                                                               development site, 
                                                               with target 
                                                               energization in Q4 
                                                               '28. The project 
                                                               includes 41.8 acres 
                                                               of owned land and a 
                                                               transmission line 
                                                 Colocation    extension agreement 
                                                    / AI       with a local 
 3)    Niles, OH       300          Q4 '28         Cloud       utility company 
                                                 Colocation 
                                                    / AI 
 4)    Rockdale, TX    179           2026          Cloud       In Planning 
                                                               101 MW site 
                                                               acquired, fully 
                                                               licensed and 
                                                               permitted for the 
                                                               construction of an 
                                                               on-site natural gas 
                                                               power plant. 
                                                               Assessing current 
                                                               design potential to 
                                                               accommodate future 
                                                               AIDC requirements. 
       Fox Creek,                                              Groundbreaking 
       Alberta,                                                planned for June 
 5)    Canada          101          Q2 '27         Crypto      2026. 
       Cyberjaya, 
 6)    Malaysia        9.5          Q4 '26        AI Cloud     In Progress 
Pipeline Electrical 
Subtotal:            1,259.5 
Total Global 
Electrical 
Capacity:            3,003.5 
-------------------  --------  --------------  ------------    ------------------- 
 
 

Financial MD&A

Effective January 1, 2026, the Company transitioned from IFRS Accounting Standards as issued by the International Accounting Standards Board ("IASB") to generally accepted accounting principles in the United States of America ('U.S. GAAP'). The consolidated financial statements for prior periods have been recast to conform to U.S. GAAP.

All variances are current quarter compared to the same quarter last year. All figures in this section are rounded(12) .

Q1 2026 High-Level P&L and Disaggregated Revenue Details:

 
  US $ in millions                                   Three Months Ended 
---------------------------------------------  ------------------------------- 
 
                                               31-Mar-26  31-Dec-25  31-Mar-25 
  Total revenue                                    188.9      224.8       70.1 
  Cost of revenue                                (228.0)    (214.9)     (74.1) 
  Gross income (loss)                             (39.0)        9.9      (4.0) 
  Net income (loss)                              (159.5)    (191.5)      105.3 
  Adjusted EBITDA                                   14.4       24.3     (45.6) 
  Cash, cash equivalents and restricted cash       297.7      177.9      233.7 
 
 
  US $ in 
  millions                      Three months ended March 31, 2026 
---------------  --------------------------------------------------------------- 
                                                                      Sales of 
                                         Cloud                       SEALMINERs 
                                         hash   General  Membership      and 
  Business line  Self-mining  Co-mining  rate   hosting    hosting   Accessories 
  Revenue              146.9        9.0    3.7      5.5        13.7          3.7 
  Cost of 
  revenue 
  Including: 
  - Electricity 
   cost in 
   operating 
   mining rigs        (95.5)      (4.3)  (1.8)    (4.5)      (10.2)            - 
  - 
   Depreciation 
   and SBC 
   expenses           (76.3)      (4.5)  (1.7)    (0.4)       (1.1)            - 
  - Cost of 
   products 
   sold                    -          -      -        -           -        (3.6) 
  - Other costs        (9.5)      (1.2)  (0.2)    (0.3)       (0.8)            - 
  Total cost of 
   revenue           (181.3)      (9.9)  (3.7)    (5.3)      (12.1)        (3.6) 
  Gross income 
   (loss)             (34.4)      (0.9)      -      0.2         1.6          0.2 
 
 
  US $ in 
  millions                      Three months ended March 31, 2025 
-----------------  ----------------------------------------------------------- 
                                                                    Sales of 
                                                                   SEALMINERs 
                                Cloud hash  General   Membership       and 
  Business line    Self-mining     rate      hosting    hosting    Accessories 
  Revenue                 37.2         0.1       9.6        16.3           4.1 
  Cost of revenue 
  Including: 
  - Electricity 
   cost in 
   operating 
   mining rigs          (24.0)           -     (6.8)      (11.4)             - 
  - Depreciation 
   and SBC 
   expenses             (12.1)       (0.1)     (1.1)       (1.8)             - 
  - Cost of 
   products sold             -           -         -           -         (3.3) 
  - Other costs          (5.4)           -     (1.4)       (2.4)             - 
  Total cost of 
   revenue              (41.4)       (0.1)     (9.2)      (15.6)         (3.3) 
  Gross income 
   (loss)                (4.2)           -       0.4         0.7           0.8 
 
 

Q1 2026 Management's Discussion and Analysis (compared to Q1 2025)

Revenue

   -- Total revenue was US$188.9 million vs. US$70.1 million. 
 
   -- Self-mining revenue was US$146.9 million vs. US$37.2 million, primarily 
      due to the increase in the average self-mining hashrate for the quarter 
      by 551.5% to 63.2 EH/s from 9.7 EH/s last year. 
 
   -- Co-mining revenue was US$9.0 million, primarily contributed by 3.7 EH/s 
      average mining hashrate for the first quarter of 2026. 
 
   -- Cloud Hash Rate revenue was US$3.7 million vs. US$0.1 million. 
 
   -- General Hosting revenue was US$5.5 million vs. US$9.6 million. 
 
   -- Membership Hosting revenue was US$13.7 million vs. US$16.3 million. 
 
   -- SEALMINER sales revenue was US$3.7 million vs. US$4.1 million. 
 
   -- AI Cloud revenue was US$3.7 million vs. US$1.4 million. 

Cost of Revenue

   -- Cost of revenue was US$228.0 million vs US$74.1 million. The increase was 
      primarily driven by higher electricity and depreciation costs as a 
      significant number of new mining rigs came online and a slightly higher 
      per unit power cost. Additionally, the staff cost and AI cloud service 
      fee increased along with the business expansion. 

Gross loss and Margin

   -- Gross loss was US$39.0 million vs. US$4.0 million. 
 
   -- Gross margin was -20.7% vs. -5.7%. 

Operating Expenses

   -- The sum of the operating expenses below was US$47.7 million vs. US$75.7 
      million. 
 
          -- Selling expenses were US$2.9 million vs. US$1.4 million. The 
             increase was primarily due to the increased advertising expenses 
             for our AI business. 
 
          -- General and administrative expenses were US$24.6 million vs. 
             US$15.3 million. The increase was primarily due to an increase in 
             staff costs for general and administrative personnel and 
             consulting fees for general corporate management and compliance 
             activities. 
 
          -- Research and development expenses were US$20.2 million vs. US$59.0 
             million, primarily due to a reduction in one-off incremental 
             development expenses. 
 
   -- Loss on change in fair value of digital assets held for operations were 
      US$24.0 million vs. US$21.3 million. 
 
   -- Other operating income were US$4.8 million vs. US$2.5 million. This was 
      largely attributable to the change in fair value of digital 
      assets-settled receivables and payables. 

Non-operating items

   -- Net interest expenses were US$29.5 million vs. US$5.3 million, primarily 
      due to increased borrowing through the convertible senior notes and 
      borrowing from a related party. 
 
   -- In Q1 2026, we recorded US$9.0 million gain on change in fair value of 
      digital assets loan and US$16.2 million loss on change in fair value of 
      digital assets - receivable. This is a fair value change of our loan in 
      digital assets and the associated collateral digital assets in connection 
      with our loan from a related party mainly due to the fluctuations of 
      Bitcoin price. 
 
   -- In Q1 2025, we recorded US$205.0 million gain on fair value changes of 
      derivative liabilities for the convertible notes issued in August 2024 
      and Tether warrants, both of which were retired in 2025. 
 
   -- In Q1 2026, we recorded US$17.8 million other net loss primarily due to 
      the US$6.4 million of loss on derivative assets, US$5.4 million loss on 
      extinguishment of debt in connection with the convertible senior notes 
      issued in November 2024, and US$5.0 million donation. 

Net Income (Loss)

   -- Net loss was US$159.5 million vs. net income of US$105.3 million. 

Adjusted Loss (Non-GAAP)(13)

   -- Adjusted loss was US$106.6 million vs. US$66.4 million. The change was 
      primarily due to the higher energy and depreciation costs, and higher 
      interest expense, partially offset by the year-over-year higher revenue. 

Adjusted EBITDA (Non-GAAP)(2)

   -- Adjusted EBITDA was US$14.4 million vs. negative US$45.6 million. The 
      year-over-year growth was primarily driven by significantly higher 
      self-mining hashrate as a result of the Company's mass production and 
      deployment of SEALMINERs, along with lower operating expenses incurred. 

Cash Flows

   -- Net cash used in operating activities was US$346.9 million, primarily 
      driven by SEALMINERs supply chain and manufacturing costs, electricity 
      costs from the mining business, general corporate overhead and interest. 
 
   -- Net cash provided by investing activities was US$113.3 million, which 
      included US$93.7 million of capital expenditures for datacenter 
      infrastructure construction, GPU equipment procurement and tariffs and 
      freight for mining rigs delivered to the datacenters, and US$206.8 
      million of proceeds from the disposal of digital assets. 
 
   -- Net cash provided by financing activities was US$352.6 million, primarily 
      driven by the proceeds of a total US$568.3 million from our convertible 
      senior note issuance in February, borrowings and ATM program, partially 
      offset by US$85.0 million of repayments of borrowings, US$93.0 million of 
      repayments made in connection with the extinguishment of convertible 
      senior notes, and US$33.7 million of purchase of capped call instrument. 

Balance Sheet

As of March 31, 2026 (compared to December 31, 2025)

   -- US$297.7 million in cash, cash equivalents and restricted cash, US$245.0 
      million in digital assets and digital assets receivables, and US$1.9 
      billion in borrowing. 
 
   -- US$386.7 million prepayments and other assets, decrease from US$723.0 
      million. Change primarily driven by delivery of raw materials procurement 
      for SEALMINERs mass volume production. 
 
   -- US$613.0 million inventories, up from US$252.0 million. Increase mainly 
      including wafers, chips, WIP and finished SEALMINERs inventory. 
 
   -- US$1.2 billion in property, plant and equipment, up from US$1.1 billion. 
      Change mainly raised from mass production and the deployment of 
      SEALMINERs to the Company's datacenters for mining activities and 
      expansion of datacenters. 

Further information regarding the Company's first quarter 2026 financial and operations results can be found on the SEC's website https://sec.gov and the Company's Investor Relations website https://ir.bitdeer.com.

About Bitdeer Technologies Group

Bitdeer is a world-leading technology company for Bitcoin mining and AI infrastructure. Bitdeer is committed to providing comprehensive computing solutions for its customers. The Company handles complex processes involved in computing such as equipment procurement, transport logistics, datacenter design and construction, equipment management and daily operations. The Company also offers advanced cloud capabilities to customers with high demand for artificial intelligence. Headquartered in Singapore, Bitdeer has deployed datacenters in the United States, Norway, and Bhutan, amongst other countries. To learn more, please visit https://ir.bitdeer.com/ or follow Bitdeer on X @BitdeerOfficial and LinkedIn @ Bitdeer Group.

Investors and others should note that Bitdeer may announce material information using its website and/or on its accounts on social media platforms, including X, formerly known as Twitter, Facebook, and LinkedIn. Therefore, Bitdeer encourages investors and others to review the information it posts on the social media and other communication channels listed on its website.

Forward-Looking Statements

Statements in this press release about future expectations, plans, and prospects, as well as any other statements regarding matters that are not historical facts, may constitute "forward-looking statements" within the meaning of The Private Securities Litigation Reform Act of 1995. The words "anticipate," "look forward to," "believe," "continue," "could," "estimate," "expect," "intend," "may," "plan," "potential," "predict," "project," "should," "target," "will," "would" and similar expressions are intended to identify forward-looking statements, although not all forward-looking statements contain these identifying words. Actual results may differ materially from those indicated by such forward-looking statements as a result of various important factors, including factors discussed in the section entitled "Risk Factors" in Bitdeer's annual report on Form 20-F, as well as discussions of potential risks, uncertainties, and other important factors in Bitdeer's subsequent filings with the U.S. Securities and Exchange Commission. Any forward-looking statements contained in this press release speak only as of the date hereof. Bitdeer specifically disclaims any obligation to update any forward- looking statement, whether due to new information, future events, or otherwise. Readers should not rely upon the information on this page as current or accurate after its publication date.

 
 
            BITDEER GROUP UNAUDITED CONSOLIDATED BALANCE SHEET 
 
                                                   March 31,  December 31, 
(US $ in thousands)                                  2026         2025 
                                                   ---------  ------------ 
ASSETS 
Current assets 
Cash and cash equivalents                            260,761       149,352 
Restricted cash                                       30,582        22,366 
Digital assets                                        35,115        85,488 
Digital assets - receivables                         209,867       135,558 
Accounts receivable                                   33,281        31,374 
Amounts due from related parties                       9,635         9,654 
Prepayments and other current assets                 341,110       698,291 
Inventories, net                                     613,042       251,999 
Short-term investments                                 4,694         4,976 
                                                   ---------  ------------ 
Total current assets                               1,538,087     1,389,058 
                                                   ---------  ------------ 
 
Non-current assets 
Restricted cash                                        6,351         6,159 
Other non-current assets                              45,563        24,681 
Long-term investments                                 37,876        39,081 
Operating lease right-of-use assets, net             101,088       104,725 
Property, plant and equipment, net                 1,235,445     1,086,275 
Intangible assets, net                                87,866        93,432 
Goodwill                                              35,818        35,818 
Deferred tax assets                                   12,997         8,682 
                                                   ---------  ------------ 
Total non-current assets                           1,563,004     1,398,853 
                                                   ---------  ------------ 
TOTAL ASSETS                                       3,101,091     2,787,911 
                                                   =========  ============ 
 
LIABILITIES AND STOCKHOLDERS' EQUITY 
LIABILITIES 
Current liabilities 
Accounts payable                                     133,580       119,818 
Accrued expenses and other current liabilities        57,853        54,964 
Amounts due to a related party                         4,126         4,340 
Income tax payables                                   12,764        13,355 
Deferred revenue                                      57,639        64,391 
Short-term borrowings                                 26,000        26,000 
Current portion of long-term borrowings                   49            13 
Short-term borrowings from a related party           167,822             - 
Current portion of long-term borrowings from a 
 related party                                       350,000       275,000 
Current portion of operating lease liabilities        22,217        11,888 
                                                   ---------  ------------ 
Total current liabilities                            832,050       569,769 
                                                   ---------  ------------ 
 
Non-current liabilities 
Other non-current liabilities                          2,450         2,413 
Deferred revenue                                      61,420        63,255 
Long-term borrowings                               1,180,654       947,183 
Long-term borrowings from a related party            195,583       246,831 
Operating lease liabilities                           86,343        98,468 
Deferred tax liabilities                              12,476        11,973 
                                                   ---------  ------------ 
Total non-current liabilities                      1,538,926     1,370,123 
                                                   ---------  ------------ 
TOTAL LIABILITIES                                  2,370,976     1,939,892 
                                                   =========  ============ 
 
STOCKHOLDERS' EQUITY 
Common stock                                               *             * 
Treasury stock                                             -      (35,990) 
Accumulated deficit                                (693,683)     (534,156) 
Additional paid-in capital                         1,423,162     1,418,111 
Accumulated other comprehensive income                   636            54 
                                                   ---------  ------------ 
TOTAL STOCKHOLDERS' EQUITY                           730,115       848,019 
                                                   ---------  ------------ 
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY         3,101,091     2,787,911 
                                                   =========  ============ 
 
 

* Amount less than US$1,000

 
 
             BITDEER GROUP UNAUDITED CONSOLIDATED STATEMENTS OF 
                     OPERATIONS AND COMPREHENSIVE INCOME 
                                   (LOSS) 
 
                                               Three months ended March 31, 
(US $ in thousands)                                2026            2025 
 
Revenue                                               188,930         70,128 
Cost of revenue                                     (227,971)       (74,098) 
                                              ---------------  ------------- 
Gross loss                                           (39,041)        (3,970) 
 
Selling expenses                                      (2,893)        (1,391) 
General and administrative expenses                  (24,592)       (15,278) 
Research and development expenses                    (20,199)       (59,004) 
Change in fair value of digital assets held 
 for operations                                      (24,028)       (21,309) 
Other operating income                                  4,821          2,486 
                                              ---------------  ------------- 
Total operating expenses                             (66,891)       (94,496) 
 
Loss from operations                                (105,932)       (98,466) 
 
Interest expenses, net                               (29,516)        (5,290) 
Share of losses from equity method 
 investments                                          (1,887)        (2,696) 
Change in fair value of digital assets - 
 receivable                                          (16,152)              - 
Change in fair value of digital assets loan             8,963              - 
Change in fair value of derivative 
 liabilities                                                -        205,004 
Foreign exchange gain (loss)                            (645)          1,603 
Other net losses                                     (17,772)        (1,453) 
                                              ---------------  ------------- 
Income (loss) before taxes                          (162,941)         98,702 
Income tax benefit                                      3,414          6,613 
                                              ---------------  ------------- 
Net income (loss)                                   (159,527)        105,315 
                                              ---------------  ------------- 
 
Foreign currency translation adjustment, net 
 of tax                                                   582            166 
                                              ---------------  ------------- 
Total comprehensive income (loss)                   (158,945)        105,481 
                                              ===============  ============= 
 
Net income (loss) per share (in US$) 
Basic                                                  (0.68)           0.55 
Diluted                                                (0.68)         (0.47) 
Weighted average number of shares 
outstanding (thousand shares) 
Basic                                                 233,393        190,199 
Diluted                                               233,393        203,476 
 
 
 
         BITDEER GROUP UNAUDITED CONDENSED CONSOLIDATED STATEMENTS 
                                OF CASH FLOWS 
 
                                               Three months ended March 31, 
(US $ in thousands)                                2026            2025 
                                              --------------  -------------- 
 
Net cash used in operating activities              (346,894)       (285,274) 
                                              --------------  -------------- 
 
Cash flows from investing activities 
Purchase of property, plant and equipment 
 and intangible assets                              (93,746)        (45,725) 
Purchase of long-term investments                      (400)           (132) 
Proceeds from disposal of property, plant 
 and equipment                                           574               - 
Purchase of digital assets                                 -        (18,159) 
Proceeds from disposal of digital assets             206,843          12,283 
Cash paid for the site and gas-fired power 
 project in Alberta, Canada                                -        (21,870) 
                                              --------------  -------------- 
Net cash provided by (used in) investing 
 activities                                          113,271        (73,603) 
                                              --------------  -------------- 
 
Cash flows from financing activities 
Proceeds from borrowings                              26,000               - 
Repayment of borrowings                             (26,000)               - 
Borrowings from a related party                      150,000               - 
Repayment of borrowings to a related party          (59,000)               - 
Proceeds from exercise of stock-based 
 rewards                                                  70             530 
Proceeds from issuance of common stock, net 
 of transaction costs                                 27,761         118,403 
Repurchase of common stock                           (4,000)        (21,010) 
Proceeds from convertible senior notes, net 
 of transaction costs                                364,502         (1,119) 
Repayments made in connection with the 
 extinguishment of convertible senior notes         (93,046)               - 
Purchase of capped call instrument                  (33,713)               - 
                                              --------------  -------------- 
Net cash provided by financing activities            352,574          96,804 
                                              --------------  -------------- 
 
 
Net increase (decrease) in cash, cash 
 equivalents and restricted cash                     118,951       (262,073) 
Effect of exchange rate changes on cash, 
 cash equivalents and restricted cash                    866           2,101 
Cash, cash equivalents and restricted cash 
 at the beginning of the period                      177,877         493,626 
                                              --------------  -------------- 
Cash, cash equivalents and restricted cash 
 at the end of the period                            297,694         233,654 
                                              ==============  ============== 
 
 

Use of Non-GAAP Financial Measures

In evaluating the Company's business, the Company considers and uses non-GAAP measures, adjusted EBITDA and adjusted loss, as supplemental measures to review and assess its operating performance. The Company defines adjusted EBITDA as earnings before interest, taxes, depreciation and amortization, further adjusted to exclude stock-based compensation expense, share of losses from equity method investments, change in fair value of digital assets held for operations, change in fair value of digital assets-settled receivable and payable, change in fair value of digital assets - receivable, change in fair value of digital assets loan, change in fair value of derivative liabilities, and other net losses, and defines adjusted income (loss) as income (loss) adjusted to exclude stock-based compensation expense, share of losses from equity method investments, change in fair value of digital assets held for operations, change in fair value of digital assets-settled receivable and payable, change in fair value of digital assets - receivable, change in fair value of digital assets loan, change in fair value of derivative liabilities, and other net losses.

The Company presents these non-GAAP financial measures because they are used by its management to evaluate its operating performance and formulate business plans. The Company also believes that the use of these non-GAAP measures facilitate investors' assessment of its operating performance. These measures are not necessarily comparable to similarly titled measures used by other companies. As a result, investors should not consider these measures in isolation from, or as a substitute analysis for, the Company's loss for the periods, as determined in accordance with GAAP. The Company compensates for these limitations by reconciling these non-GAAP financial measures to the nearest GAAP performance measure, all of which should be considered when evaluating its performance. The Company encourages investors to review its financial information in its entirety and not rely on a single financial measure.

The following table presents a reconciliation of income (loss) for the relevant period to adjusted EBITDA and adjusted loss, for the three months ended March 31, 2026 and 2025.

 
 
BITDEER GROUP UNAUDITED NON-GAAP ADJUSTED EBITDA AND 
 ADJUSTED INCOME (LOSS) RECONCILIATION 
 
                                               Three months ended March 31, 
(US $ in thousands)                                2026            2025 
                                              --------------  -------------- 
 
Adjusted EBITDA 
Net income (loss)                                  (159,527)         105,315 
Add 
Depreciation and amortization                         94,867          22,104 
Income tax benefits                                  (3,414)         (6,613) 
Interest expenses, net                                29,516           5,290 
Stock-based compensation expense                       7,129          10,404 
Share of losses from equity method 
 investments                                           1,887           2,696 
Change in fair value of digital assets held 
 for operations                                       24,028          21,309 
Change in fair value of digital 
 assets-settled receivables and payables             (5,059)         (2,551) 
Change in fair value of digital assets - 
 receivable                                           16,152               - 
Change in fair value of digital assets loan          (8,963)               - 
Change in fair value of derivative 
 liabilities                                               -       (205,004) 
(Other net losses) (14)                               17,772           1,453 
                                              --------------  -------------- 
Total of Adjusted EBITDA                              14,388        (45,597) 
                                              ==============  ============== 
 
Adjusted Loss 
Net income (loss)                                  (159,527)         105,315 
Add 
Stock-based compensation expense                       7,129          10,404 
Share of losses from equity method 
 investments                                           1,887           2,696 
Change in fair value of digital assets held 
 for operations                                       24,028          21,309 
Change in fair value of digital 
 assets-settled receivables and payables             (5,059)         (2,551) 
Change in fair value of digital assets - 
 receivable                                           16,152               - 
Change in fair value of digital assets loan          (8,963)               - 
Change in fair value of derivative 
 liabilities                                               -       (205,004) 
Other net losses(14)                                  17,772           1,453 
                                              --------------  -------------- 
Total of Adjusted Loss                             (106,581)        (66,378) 
                                              ==============  ============== 
 
 

For investor and media inquiries, please contact:

Investor Relations

Tesh Dahya, Head of Investor Relations

tesh.dahya@bitdeer.com

Media

Elev8 New Media

Jessica Starman, MBA

bitdeer@elev8newmedia.com

___________________________________

(1) Effective January 1, 2026, the Company transitioned from IFRS Accounting Standards as issued by the International Accounting Standards Board ("IASB") to generally accepted accounting principles in the United States of America ('U.S. GAAP'). The consolidated financial statements for prior periods have been recast to conform to U.S. GAAP.

(2) "Adjusted EBITDA" is defined as earnings before interest, taxes, depreciation and amortization, further adjusted to exclude stock-based compensation expense, share of losses from equity method investments, change in fair value of digital assets held for operations, change in fair value of digital assets-settled receivable and payable, change in fair value of digital assets - receivable, change in fair value of digital assets loan, change in fair value of derivative liabilities, and other net losses.

(3) Other Proprietary Hash Rate includes the hashrate from Bitdeer's cloud hashrate business, mining rigs delivered in the crypto mining datacenters but not deployed and the mining rigs temporarily offline due to limited economic benefit.

(4) Hosting encompasses a one-stop mining machine hosting solution including deployment, maintenance, and management services for efficient cryptocurrency mining.

(5) Total hash rate under management across Bitdeer's primary business lines: Self-mining, Co-mining, Cloud Hash Rate, and Hosting.

(6) Self-Mining (Operated in self-owned datacenters) refers to cryptocurrency mining for Bitdeer's own account, whereby its mining rigs are operated in self-owned datacenters.

(7) Co-mining (Operated in 3(rd) party datacenters) refers to cryptocurrency mining for Bitdeer's own account, whereby its mining rigs are operated in third-party datacenters.

(8) Bitcoins mined Includes BTC from self-mining operations and BTC from co-mining operations.

(9) Bitcoins held does not include Bitcoins from customer deposits but does include Bitcoins that are pledged as collateral by us.

(10) Indicative timing for completion of power. All timing references are to calendar quarters and years

(11) Capacity under lease arrangement

(12) Figures may not add due to rounding.

(13) "Adjusted profit/(loss)" is defined as profit/(loss) adjusted to exclude stock-based compensation expense, share of losses from equity method investments, change in fair value of digital assets held for operations, change in fair value of digital assets-settled receivable and payable, change in fair value of digital assets - receivable, change in fair value of digital assets loan, change in fair value of derivative liabilities, and other net losses.

(14) In the three months ended March 31, 2026, we recorded US$17.8 million other losses primarily due to the US$6.4 million of loss on derivative assets, US$5.4 million loss on extinguishment of debt in connection with the convertible senior notes issued in November 2024, and US$5.0 million donation.

(END) Dow Jones Newswires

May 14, 2026 07:00 ET (11:00 GMT)

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