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TickerMARA
SectorFinancial - Capital Markets
Mkt cap$4.9B
EV / EBITDA8.0×
PostureRestatement Risk
Composite100/100
LensTarget-side
SE-Cluster Research·Issuer Brief·Q2 2026CIK 1507605

MARA Holdings, Inc.

MARARESTATEMENT RISKFILING INTENSITY

MARA Holdings, Inc. reads as Restatement Risk (composite 100/100); pressure / disclosure signals dominate the posture this cycle · primary market Financial Infrastructure.

Lens

Disclosed M&A capital (2023–2025)

$372M

new

vs N/A in 2020–2022

Disclosed transactions

N/A

flat

2/3 active fiscal years in window

Buyer archetype

Consistent Strategic Buyer

Meaningful spend appears across repeat years.

Composite score

100

/100

Restatement Risk dominates · Filing Intensity

Financial snapshot
Revenue$907M
EBITDA$1B
Enterprise value$8B
EV / Revenue8.8×
EV / EBITDA8.0×
P/EN/A
Cash$547M
Total debt$3.6B
as of 2026-05-10
§ I·SE-Cluster Issuer Brief

Behavioral posture, nine reads.

Each index scores the issuer 0–100 against an EDGAR-anchored definition. Scores ≥ threshold elevate the issuer into the index's constituent set; the dominant index drives the masthead label.

Active Acquirer

25/100

Companies actively deploying disclosed capital into M&A

  • $385M disclosed buyer spend

Buyer Cadence

21/100

Buyer-side companies with recent filing activity

  • Filed within 41d
  • 284 8-Ks

Target Probability

20/100

Issuers showing target-side patterns from filings

  • 7 activism filings

Spin/Carve

0/100

Issuers showing spin-off, carve-out, or sum-of-parts posture

  • 7 activism filings

Pressure Watch

19/100

Issuers facing activism, governance, or control pressure

  • 7 activism filings
  • Latest activism 5.2y ago; heavily discounted

Distress Watch

44/100

Issuers showing financial-distress filing patterns

  • 10-Q 218d stale
  • 7 activism filings

Restatement Risk

Dominant
100/100

Issuers with accounting-integrity flags from filings

  • 3 non-reliance 8-Ks
  • 7 auditor changes
  • 8 NT late filings
  • Latest event 1.3y ago

Capital Velocity

70/100

Issuers with the highest filing-activity intensity

  • 284 8-Ks
  • 5 form types

Quiet Power

0/100

Large issuers with low signal volume and clean disclosure cadence

  • Enterprise value $8B
  • 10-Q 218d ago
  • 3 active signals
§ II·SE-Cluster Issuer Brief

Capital cadence.

Ten-year disclosed M&A activity. Bars show spend ($MM); ticks show recorded transaction count. Disclosure tier annotated where v6 audited corpus carries an entry.

16
17
18
19
20
21
22
23
24
25

Disclosed spend $MM Disclosed transactions (right axis)Peak spend year: $336M · Peak count: 1

FYDisclosed buysDisclosed spendAvg ticketAudited tier
2025N/A$36MN/AN/A
2024N/A$336MN/AN/A
2023N/AN/AN/AN/A
2022N/AN/AN/AN/A
2021N/AN/AN/AN/A
2020N/AN/AN/AN/A
§ III·SE-Cluster Issuer Brief

Strategy posture.

The buyer's playbook in terms of strategic archetype: what each disclosed move says about how they're deploying capital.

Archetype mix

  • Platform
    20%
  • Bolt On
    20%
  • Technology Acquisition
    20%
  • Horizontal Consolidation
    20%
  • Geographic Expansion
    20%

Strategy keywords

Terms recurring across recent 10-K acquisition disclosures.

  • platform
  • bolt_on
  • technology_acquisition
  • horizontal_consolidation
  • geographic_expansion
  • tuck_in
§ IV·SE-Cluster Issuer Brief

Filing language.

Direct excerpts from acquisition disclosures and strategy sections: the verbs the buyer chose, in the filings they signed.

Part of our acquisition strategy is to acquire or invest in patents and patent rights that cover a wide-range of subject matter which allows us to seek the benefits of a diversified portfolio of assets in differing industries and countries.

10-KFY2017

We acquire patents and patent rights from owners or other ventures and seek to monetize the value of the patents through litigation and licensing strategies, alone or with others.

10-KFY2017

To support this shift in strategy and to capitalize on opportunities for international expansion and industry consolidation, we strengthened our liquidity position

10-KFY2023

Our focus in 2023 was on growth execution and transition into a more mature organization with diversified portfolio of bitcoin mining technologies and assets

10-KFY2023

improve efficiencies and the scale of operations through the integration of the Company’s technology stack and realization of synergies

10-KFY2024
§ V·SE-Cluster Issuer Brief

Market context.

Where this issuer sits inside its SE-Cluster rollup wedge, with disclosed-spend rank plus trading comparables against the public peer set.

Primary market

Financial Infrastructure

Market spend (2023–2025)
$186.1B
Market spend (2020–2022)
$98.1B
Recent vs prior
+90%
Issuer rank in market
N/A
Share of market capital
0.0%

Valuation positioning

8.0×EV / EBITDA

MARA trades at a -8.2-turn discount to the Financial Infrastructure peer median of 16.2×.

EV / Revenue
8.8×
Net debt / EBITDA
3.0×
Peer median EV / EBITDA
16.2×

Trading comparables

FMP market data · 2026-05-10

CompanyEV / EBITDAEV / RevNet debt / EBITDARevenueM&A 2023–2025
22.0×14.5×-0.4×$43B$1.8B
21.4×10.8×1.4×$7.9B$451M
16.2×8.2×3.2×$13.1B$10.3B
10.9×3.9×5.4×$8.8B$5.1B
MARA Holdings, Inc.MARA
8.0×8.8×3.0×$907M$372M
2.3×2.7×-1.1×$187B$81.8B

Trading multiples from FMP market data; disclosed M&A spend from the SE-Cluster EDGAR 10-K corpus. Peer set = top disclosed buyers in Financial Infrastructure. Bars scaled to the highest EV/EBITDA in the set.

§ VI·SE-Cluster Issuer Brief

Buyer landscape.

Public buyers whose stated archetypes, target categories, and recent cadence align with this issuer as a plausible acquisition target. Scores cross EDGAR signal and disclosure overlap.

Likely buyers

No public buyers surface as a strong target-side fit on current signal.

Likely sellers / divestiture partners

No reciprocal divestiture / strategic-alternatives matches identified.

§ VII·SE-Cluster Issuer Brief

Filing activity & signal stream.

Filing cadence and event-driven signals visible on EDGAR. The signal stream below is curated from restatement / spin-carve / activism categories, providing context for any near-term call.

Filing cadence

  • 10-K (annual)212026-03-02
  • 10-Q (quarterly)512025-11-04
  • 8-K (event)2842026-04-30
  • Proxy / DEF 14A352026-04-30
  • Activism (13D / DFAN / PREC)72021-04-06

Signals on file

  • critical

    Non-reliance disclosure

    2023-08-08

    3 Item 4.02 filings on file; financial-statement non-reliance.

  • elevated

    Auditor change

    2025-03-10

    7 Item 4.01 filings on file; certifying accountant change.

  • watch

    Late-filing notice

    2023-02-28

    8 NT 10-K/10-Q filings on file.

  • elevated

    Activism on file

    2021-04-06

    7 activist filings on file (13D, DFAN14A, PREC14A series).

  • info

    Signal

    Serial acquisition history

  • info

    Signal

    10-K strategy themes

  • info

    Signal

    Restatement risk

§ VIII·SE-Cluster Issuer Brief

Audited corpus.

No audited record on file for this CIK in the current v6 corpus.

This issuer has not been extracted into the v6 audited acquirer corpus yet. The brief above pulls from ranking-level aggregates and issuer-index signal only.

MARA Holdings, Inc.: Issuer Brief | SE-Cluster