SE‑Cluster

Search

Search markets, companies, evidence, and pages

TickerABTC
SectorFinancial - Capital Markets
Mkt cap$1.1B
EV / EBITDA22.0×
PostureHigh Velocity
Composite70/100
LensTarget-side
SE-Cluster Research·Issuer Brief·Q2 2026CIK 1755953

American Bitcoin Corp.

ABTCHIGH VELOCITYFILING INTENSITY

American Bitcoin Corp. reads as High Velocity (composite 70/100); pressure / disclosure signals dominate the posture this cycle · primary market Financial Infrastructure.

Lens

Disclosed M&A capital (2023–2025)

$136M

−72%

vs $494M in 2020–2022

Disclosed transactions

2

−60%

2/3 active fiscal years in window

Buyer archetype

Consistent Strategic Buyer

Meaningful spend appears across repeat years.

Composite score

70

/100

High Velocity dominates · Filing Intensity

Financial snapshot
Revenue$206M
EBITDA$59M
Enterprise value$1.3B
EV / Revenue6.3×
EV / EBITDA22.0×
P/EN/A
Cash$10M
Total debt$23M
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

27/100

Companies actively deploying disclosed capital into M&A

  • $630M disclosed buyer spend

Buyer Cadence

18/100

Buyer-side companies with recent filing activity

  • Filed within 34d
  • 176 8-Ks

Target Probability

20/100

Issuers showing target-side patterns from filings

  • 6 activism filings

Spin/Carve

0/100

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

  • 6 activism filings

Pressure Watch

42/100

Issuers facing activism, governance, or control pressure

  • 6 activism filings
  • Latest activism 1.6y ago

Distress Watch

18/100

Issuers showing financial-distress filing patterns

  • 6 activism filings

Restatement Risk

32/100

Issuers with accounting-integrity flags from filings

  • 2 auditor changes
  • 2 NT late filings
  • Latest event 9mo ago

Capital Velocity

Dominant
70/100

Issuers with the highest filing-activity intensity

  • 176 8-Ks
  • 5 form types

Quiet Power

0/100

Large issuers with low signal volume and clean disclosure cadence

  • Enterprise value $1.3B
  • 10-Q 34d 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: $400M · Peak count: 3

FYDisclosed buysDisclosed spendAvg ticketAudited tier
20251$136M$136MN/A
20241$400K$400KN/A
2023N/AN/AN/AN/A
2022N/A$400MN/AN/A
20212$5M$3MN/A
20203$89M$30MN/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

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

Strategy keywords

Terms recurring across recent 10-K acquisition disclosures.

  • geographic_expansion
  • platform
  • horizontal_consolidation
  • bolt_on
  • technology_acquisition
  • vertical_integration
§ 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.

On February 9, 2024 (the “Closing Date”), Gryphon Digital Mining, Inc., a Delaware corporation f/k/a Akerna Corp. (“Gryphon,” the “Company,” “we,” “us” or “our”), consummated the previously announced business combination pursuant to that certain Agreement and Plan of Merger

10-KFY2024

As more states legalize, these operators are identifying future growth opportunities into these expanded legal markets and need a software solution that can grow with them.

10-KFY2022

Akerna is positioned as an enterprise-level offering to address the needs of these large MSOs that continue to grow through consolidation.

10-KFY2021

Many of the original small licensees are being purchased and assumed into larger, multi-state, enterprise level organizations.

10-KFY2022

the increased consolidation of contributors to the Bitcoin blockchain through mining pools;

10-KFY2025
§ 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

22.0×EV / EBITDA

ABTC trades at a +5.8-turn premium to the Financial Infrastructure peer median of 16.2×.

EV / Revenue
6.3×
Net debt / EBITDA
0.2×
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
American Bitcoin Corp.ABTC
22.0×6.3×0.2×$206M$136M
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
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)92026-03-27
  • 10-Q (quarterly)202026-05-06
  • 8-K (event)1762026-05-06
  • Proxy / DEF 14A272026-04-27
  • Activism (13D / DFAN / PREC)62024-10-30

Signals on file

  • elevated

    Auditor change

    2025-09-25

    2 Item 4.01 filings on file; certifying accountant change.

  • watch

    Late-filing notice

    2021-05-18

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

  • elevated

    Activism on file

    2024-10-30

    6 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.

American Bitcoin Corp.: Issuer Brief | SE-Cluster