Press Release: Nakamoto Reports First Quarter 2026 Results

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Completed Creation of Bitcoin Operating Company with February Acquisitions of BTC Inc and UTXO Management

NASHVILLE, Tenn.--(BUSINESS WIRE)--May 13, 2026-- 

Nakamoto Inc. $(NAKA)$ ("Nakamoto" or the "Company"), today announced its results for the first quarter ended March 31, 2026.

Q1 Operational & Financial Highlights

   --  Completion of the acquisitions of BTC Inc. and UTXO Management GP, LLC 
      ("UTXO Management") on February 20, 2026, establishing Nakamoto's 
      foundational operating businesses across media, asset management, and 
      advisory. 
 
   --  Launched an actively managed Bitcoin derivatives strategy designed to 
      generate yield on treasury assets and enhance capital efficiency while 
      managing downside exposure. 
 
   --  Reported total operating revenue of $2.7 million, including: 
 
          --  $1.6 million from operating businesses. 
 
          --  $1.1 million from Bitcoin treasury and derivatives strategy. 
 
 
 
   --  Reported a net loss of $238.8 million, primarily driven by non-cash and 
      transaction-related items, including: 
 
          --  $102.5 million mark-to-market loss resulting from the decline in 
             Bitcoin price during the quarter. 
 
          --  $107.7 million non-cash reduction in the cumulative gain from 
             the Company's pre-acquisition call option. 
 
          --  Approximately $8.0 million of transaction-related and 
             integration related costs. 
 
 
 
   --  Held more than 5,000 Bitcoin as of March 31, 2026, with an aggregate 
      fair value of approximately $345 million at quarter-end. 

"The first quarter marked a transformational period for Nakamoto as we formally transitioned into a Bitcoin operating company," said David Bailey, Chief Executive Officer of Nakamoto. "During the quarter, we completed the acquisitions of BTC Inc. and UTXO Management and began integrating the foundational businesses we believe position Nakamoto for long-term growth across the Bitcoin ecosystem. While our reported results reflect only a partial quarter of contribution from these businesses, as well as softer Bitcoin pricing during the period, we remain highly confident in the long-term earnings power of the company we are building. Our focus for the remainder of 2026 is execution -- scaling our operating businesses, expanding revenue opportunities, and continuing to build durable shareholder value through disciplined capital allocation and long-term conviction in Bitcoin."

Financial Summary

 
$ in thousands                            For the Quarter Ended March 31, 
-----------------------------------  ----------------------------------------- 
                                              2026                  2025 
-----------------------------------      --------------          ---------- 
Total operating revenues              $           2,678       $         580 
Operating loss (GAAP)                 $        (126,170)      $      (1,042) 
Adjusted operating loss (non-GAAP)    $          (7,770)      $      (1,024) 
 

First Quarter 2026 Financial Highlights

Media & Information Services:

   --  Revenue of $0.8 million, including $0.5 million from media and $0.4 
      million from advisory services 
 
   --  Operating loss of $2.8 million 

Results reflect:

   --  Approximately $0.8 million of amortization of transaction-related 
      intangible assets 
 
   --  Partial quarter ownership 
 
   --  No major events during Q1; historically, the businesses have 
      experienced stronger financial performance during quarters with larger 
      scale events 

Asset Management:

   --  Management fee revenue of $0.2 million; no performance fees recognized 
      during this quarter 
 
   --  Operating loss of $0.5 million 

Results reflect:

   --  Approximately $0.3 million of amortization of transaction-related 
      intangible assets 
 
   --  Partial quarter ownership 
 
   --  Lower average assets under management during the period: assets under 
      management totaled approximately $109.5 million as of March 31, 2026 

Bitcoin Operations:

   --  Revenue of $1.1 million generated from the Company's recently launched 
      Bitcoin treasury and derivatives strategy 
 
   --  Operating loss of $109.9 million 

Results reflect:

   --  Revenue generated from yield-oriented strategies utilizing the 
      Company's Bitcoin collateral 
 
   --  Mark-to-market Bitcoin losses of $102.5 million related to the decline 
      in Bitcoin price from $87,519 as of December 31, 2025, to $68,220 as of 
      March 31, 2026 
 
   --  Investment losses of $7.9 million related to the mark-to-market decline 
      in the Company's investment in Metaplanet and loss from our share of 
      Treasury B.V.'s results 

Healthcare Operations:

   --  Revenue of $0.5 million 
 
   --  Operating loss of $0.6 million 

Results reflect:

   --  Ongoing operating costs associated with legacy healthcare activities as 
      the Company continues its planned wind-down; which is expected to be 
      substantially completed by the end of the second quarter of 2026 

Other:

   --  Primarily reflects corporate overhead and advisory-related services 
      conducted through Nakamoto Advisory 
 
   --  Operating loss of $12.5 million includes approximately $6.9 million of 
      transaction-related and integration related costs associated with recent 
      acquisitions 

The Company has discontinued publishing its supplemental operational dashboard in order to better align external reporting practices with public company reporting timelines.

Liquidity Highlights

During the first quarter of 2026, Nakamoto continued to manage its balance sheet to support ongoing operations and integration activities. The Company had total cash on hand of $35.3 million to fund strategic initiatives, integration efforts, and operating expenses, including interest expense associated with the Kraken loan, providing near-term liquidity and financial flexibility.

During the first quarter of 2026, Nakamoto actively managed its Bitcoin across the Company, using it not only as a long-term treasury reserve asset, but also as part of its operating, financing and income-generating strategies. At the corporate level, the Company sold approximately 284 BTC to support working capital requirements. As part of Nakamoto's derivatives strategies, the Company received approximately 43 BTC in premium income and subsequently sold approximately 40 BTC.

Enterprise Value: As of March 31, 2026, the Company's enterprise value was $327 million, calculated as market capitalization of $152 million, plus notes payable of $210 million, less cash and cash equivalents of $35 million.

Shares Issued and Outstanding: As of March 31, 2026, Nakamoto's shares outstanding were 690,018,254 and fully diluted shares outstanding were 892,723,519.

About Nakamoto Inc.

Nakamoto Inc. (NASDAQ: NAKA) is a Bitcoin company that owns and operates a global portfolio of Bitcoin-native enterprises spanning media & information services, asset management & financial services, and consulting & advisory services. Nakamoto is the parent company of BTC Inc, the world's leading Bitcoin media enterprise behind Bitcoin Magazine, The Bitcoin Conference, and Bitcoin for Corporations, and of UTXO Management, a Bitcoin-native asset manager focused on public and private market investments across the Bitcoin ecosystem. For more information, visit nakamoto.com.

Forward Looking Statements

All statements, other than statements of historical fact, included in this press release that address activities, events or developments that the Company expects, believes or anticipates will or may occur in the future are forward-looking statements, as defined under U.S. federal securities laws. Forward-looking statements can be identified by the use of words such as "estimate," "project," "predict," "believe," "expect," "anticipate," "potential," "create," "intend," "could," "would," "may," "plan," "will," "guidance," "look," "goal," "future," "build," "focus," "continue," "strive," "allow," "seek," "see," "aim," "target," or the negative of such terms or other variations thereof. However, the absence of these words does not mean that the statements are not forward-looking.

Forward-looking statements in this press release include, but are not limited to, statements regarding: the anticipated benefits, synergies, and strategic impact of the acquisitions of BTC Inc. and UTXO Management; the integration of acquired businesses and expected integration costs and timelines; the Company's Bitcoin treasury and asset management strategy, including the deployment and management of its Bitcoin holdings; the Company's Bitcoin derivatives program, including the expected generation of yield on treasury assets, capital efficiency, and the effectiveness of hedging strategies; capital allocation plans; the planned wind-down of legacy healthcare operations and the expected timeline for completion; expectations regarding the scaling of operating businesses and expansion of revenue opportunities; the Company's financial outlook, strategic initiatives, business plans, and growth strategies; and anticipated operational performance for future periods. These forward-looking statements are inherently uncertain and involve numerous assumptions and risks. Factors that could cause actual results to differ materially from those projected include, but are not limited to: (i) the volatility of Bitcoin prices and its impact on the Company's financial results, including mark-to-market gains and losses on Bitcoin holdings; (ii) the acquisitions of BTC Inc. and UTXO Management may not provide the anticipated benefits, including the inability of the acquired businesses to maintain or grow their current levels of earnings, the Company's inability to successfully realize cross-selling opportunities, or difficulties and unanticipated costs relating to integration; (iii) risks related to the Company's existing indebtedness, including

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