v3.26.1
Cost of Revenue
12 Months Ended
Dec. 31, 2025
Cost of Goods and Service, Excluding Depreciation, Depletion, and Amortization [Abstract]  
Cost of Revenue
(7) Cost of Revenue (Excluding Depreciation and Amortization)
The following table presents cost of revenue (excluding depreciation and amortization) by category (in thousands):
 
    
Year Ended December 31,
 
    
2025
    
2024
 
Cryptocurrency expenses
   $ 440,205      $ 424,135  
Floorspace lease expenses
     38,688        37,522  
Kiosk operations expenses
     22,662        20,606  
  
 
 
    
 
 
 
Total cost of revenue (excluding depreciation and amortization reported separately)
   $ 501,555      $ 482,263  
  
 
 
    
 
 
 
 
The following table presents the components of cryptocurrency expenses (in thousands):
 
    
Year Ended December 31,
 
    
2025
    
2024
 
Cost of Cryptocurrency
(1)
—BTM Kiosk
   $ 439,901      $ 422,873  
Other cryptocurrency expenses
     304        1,262  
  
 
 
    
 
 
 
Total cryptocurrency expenses
   $ 440,205      $ 424,135  
  
 
 
    
 
 
 
 
(1)
Prior to the adoption of ASC
2023-08,
(“ASU
2023-08”)
Cost of Cryptocurrency included impairment losses recognized on cryptocurrencies net of any gains recognized from sales of cryptocurrencies on an exchange. Impairment charges of $8.7 million were included in Cost of Cryptocurrency during the year ended December 31, 2024. Subsequent to the adoption of ASU
2023-08
on January 1, 2025, realized and unrealized gains and losses on cryptocurrencies during the year ended December 31, 2025 included in Cost of Cryptocurrency were immaterial.
The following table reconciles amounts excluded from the cost of revenue (excluding depreciation and amortization) caption in the Consolidated Statements of Income included in total depreciation and amortization expense in the Consolidated Statements of Income for the period presented (in thousands):
 
    
Year Ended December 31,
 
    
  2025  
    
  2024  
 
Depreciation of owned BTM kiosks
   $ 4,710      $ 4,430  
Depreciation of leased BTM kiosks
     1,424        4,038  
Amortization of intangible assets
     1,516        1,516  
  
 
 
    
 
 
 
Total depreciation and amortization excluded from cost of revenue
     7,650        9,984  
Other depreciation and amortization included in operating expenses
     20        88  
  
 
 
    
 
 
 
Total depreciation and amortization
   $ 7,670      $ 10,072