v3.26.1
Leases
6 Months Ended
Jun. 30, 2026
Leases [Abstract]  
Leases

Note 8. Leases

 

As further discussed in Note 11. Related party transactions, on March 31, 2025, in connection with the Transactions, the Company entered into a Master Colocation Services Agreement and Master Management Services Agreement with Hut 8. Under both agreements, Hut 8 provides the Company with colocation, hosting, management, oversight, strategy, compliance, operational, and other services for its Bitcoin mining operations located at Hut 8’s facilities. Pursuant to an Exclusivity Agreement between the Company and Hut 8, all of the Company’s Bitcoin miners are located at Hut 8’s facilities. The Company has determined that it has embedded operating leases at three of the facilities governed by this arrangement and has elected to combine lease and non-lease components as permitted under ASC 842. One of the facilities governed by this arrangement includes payments that are variable pass-through fees and facility costs and are therefore expensed as incurred. The Company recorded right-of-use ("ROU") assets of $11.4 million in exchange for operating lease obligations during the six months ended June 30, 2026 related to Drumheller.

 

The following table shows the ROU assets and lease liabilities as of June 30, 2026 and December 31, 2025:

 

(in USD thousands)

 

June 30,
2026

 

 

December 31,
2025

 

ROU assets

 

 

 

 

 

 

Operating leases

 

$

161,292

 

 

$

166,684

 

Total ROU assets

 

$

161,292

 

 

$

166,684

 

 

 

 

 

 

 

Lease liabilities

 

 

 

 

 

 

Operating leases

 

$

205,140

 

 

$

188,395

 

Total lease liabilities

 

$

205,140

 

 

$

188,395

 

 

The Company’s lease costs are comprised of the following:

 

 

Three Months Ended

 

 

Six Months Ended

 

 

 

June 30,

 

 

June 30,

 

(in USD thousands)

 

2026

 

 

2025

 

 

2026

 

 

2025

 

Operating lease cost

 

$

11,394

 

 

$

2,714

 

 

$

22,138

 

 

$

2,714

 

Variable lease cost

 

 

22,607

 

 

 

11,694

 

 

 

41,457

 

 

 

11,694

 

Total lease expense

 

$

34,001

 

 

$

14,408

 

 

$

63,595

 

 

$

14,408

 

 

The following table presents supplemental lease information:

 

 

Six Months Ended

 

 

 

June 30,

 

(in USD thousands)

 

2026

 

 

2025

 

Operating cash outflows – operating leases

 

$

 

 

$

 

 

 

Six Months Ended

 

 

 

June 30,

 

 

2026

 

 

2025

 

Weighted-average remaining lease term – operating leases (in years)

 

 

4.06

 

 

 

4.75

 

Weighted-average discount rate(1) – operating leases

 

 

6.34

%

 

 

6.42

%

 

(1) The Company’s operating leases implicit interest rate cannot be determined, therefore the Company uses the incremental borrowing rate at the lease commencement date in determining the present value of lease payments. The incremental borrowing rate represents an estimate of the interest rate the Company would incur at lease commencement to borrow an amount equal to the lease payments on a collateralized basis for similar assets over the term of the lease.

 

The following table presents the Company’s future minimum operating lease payments as of June 30, 2026:

 

 

Operating

 

(in USD thousands)

 

Leases

 

Remainder of 2026

 

$

63,300

 

2027

 

 

45,041

 

2028

 

 

46,227

 

2029

 

 

47,449

 

2030

 

 

25,196

 

Thereafter

 

 

686

 

Total undiscounted lease payments

 

 

227,899

 

Less: present value discount

 

 

(22,759

)

Present value of operating lease liabilities

 

$

205,140