| Schedule of Earnings (Loss) Per Share |
| | | For the Three Months Ended
September 30, | | | For the Nine Months Ended
September 30, | | | | | 2026 | | | 2025 | | | 2026 | | | 2025 | | | | | | | | | | | | | | | | | Net income (loss) attributable to Bit Digital shareholders | | $ | 28,499 | | | $ | 150,884 | | | $ | (225,380 | ) | | $ | 108,046 | | | Adjustment (a) | | | - | | | | - | | | | (800 | ) | | | - | | | Net income (loss) attributable to Bit Digital common shareholders | | $ | 28,499 | | | $ | 150,884 | | | $ | (226,180 | ) | | $ | 108,046 | | | | | | | | | | | | | | | | | | | | | Weighted average number of ordinary share outstanding | | | | | | | | | | | | | | | | | | Basic | | | 360,441,011 | | | | 317,296,789 | | | | 345,582,362 | | | | 235,907,855 | | | Diluted | | | 362,466,070 | | | | 318,896,222 | | | | 345,582,362 | | | | 236,336,822 | | | | | | | | | | | | | | | | | | | | | Earnings (loss) per share | | | | | | | | | | | | | | | | | | Basic | | $ | 0.08 | | | $ | 0.48 | | | $ | (0.65 | ) | | $ | 0.46 | | | Diluted | | $ | 0.08 | | | $ | 0.47 | | | $ | (0.65 | ) | | $ | 0.46 | | | (a) | Includes a $0.8 million dividend declared on February 19, 2026, to the preferred shareholders of Geney Development Ltd (“Geney”) for the nine months ended September 30, 2026. |
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