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Page
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关于本委托书/招股说明书
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| | | | 1 | | |
INDUSTRY AND MARKET DATA
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| | | | 2 | | |
其他信息
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| | | | 3 | | |
财务报表列报
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| | | | 4 | | |
FREQUENTLY USED TERMS
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| | | | 5 | | |
常用技术术语
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| | | | 9 | | |
关于建议书的问答
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| | | | 10 | | |
委托书/招股说明书摘要
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| | | | 22 | | |
BSGA历史财务信息精选
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| | | | 33 | | |
BITDER历史财务信息精选
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| | | | 34 | | |
精选未经审计的备考简明合并财务信息
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| | | | 38 | | |
前瞻性陈述
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| | | | 41 | | |
RISK FACTORS
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| | | | 43 | | |
BSGA股东特别大会
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| | | | 104 | | |
未经审计的备考简明合并财务信息
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| | | | 109 | | |
企业合并方案
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| | | | 121 | | |
最初的合并提案
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| | | | 153 | | |
THE NASDAQ PROPOSAL
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| | | | 154 | | |
治理文件提案
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| | | | 156 | | |
首旅集团奖励计划提案
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| | | | 164 | | |
休会提案
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| | | | 167 | | |
物料税考虑因素
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| | | | 168 | | |
BTG相关信息
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| | | | 178 | | |
BSGA相关信息
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| | | | 180 | | |
BSGA的董事和高管
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| | | | 183 | | |
BSGA管理层对财务状况和经营结果的讨论和分析
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| | | | 190 | | |
BITDEER相关信息
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| | | | 195 | | |
BITDEER的董事和高管
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| | | | 212 | | |
首旅集团合并后的董事和高级管理人员
|
| | | | 214 | | |
BITDEER管理层对财务状况和经营成果的讨论和分析
|
| | | | 220 | | |
业务合并前对BSGA安全的实益所有权
|
| | | | 248 | | |
合并后对首旅证券的实益所有权
|
| | | | 250 | | |
某些关系和关联人交易
|
| | | | 252 | | |
首旅证券简介
|
| | | | 257 | | |
公司治理与股东权利比较
|
| | | | 261 | | |
未来有资格出售的股票
|
| | | | 266 | | |
证券和股息价格区间
|
| | | | 268 | | |
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Page
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年度股东大会股东提案
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| | | | 269 | | |
其他股东通信
|
| | | | 270 | | |
LEGAL MATTERS
|
| | | | 271 | | |
EXPERTS
|
| | | | 272 | | |
向股东交付文件
|
| | | | 273 | | |
您可以在哪里找到更多信息
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| | | | 274 | | |
财务报表索引
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| | | | F-1 | | |
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附件A-1:修订和重新签署的合并协议和计划
|
| | | | A-1 | | |
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附件A-2:修订和重新签署的协议和合并计划的第一修正案
|
| | | | A-2-1 | | |
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附件A-3:修订和重新签署的合并协议和计划的第二次修正案
|
| | | | A-3-1 | | |
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附件A-4:修订和重新签署的合并协议和计划的第三次修正案
|
| | | | A-4-1 | | |
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附件A-5:合并第一份计划表
|
| | | | A-5-1 | | |
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附件A-6:经修订和重新修订的SPAC存续子公司的公司章程和章程的格式
|
| | | | A-6-1 | | |
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附件B:经修订的BTG条款的格式
|
| | | | B-1 | | |
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附件C:首创奖励计划表格
|
| | | | C-1 | | |
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附件D:罗森估值咨询有限公司的估值报告
|
| | | | D-1 | | |
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Annex E: Fairness Opinion
|
| | | | E-1 | | |
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Scenario 1
Pro Forma Combined (Assuming No Redemptions) |
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Scenario 2
Pro Forma Combined (Assuming Illustrative Redemptions)(4) |
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Scenario 3
Pro Forma Combined (假设最大赎回) |
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Ownership in
shares |
| |
Ownership
% |
| |
Ownership
in shares |
| |
Ownership
% |
| |
Ownership
in shares |
| |
Ownership
% |
| ||||||||||||||||||
BSGA公众股东(1)
|
| | | | 2,293,388 | | | | | | 1.9% | | | | | | 1,434,194 | | | | | | 1.2% | | | | | | 575,000 | | | | | | 0.5% | | |
BSGA Sponsor, current
董事、高级管理人员和附属公司 , and representative shares(2) |
| | | | 1,816,750 | | | | | | 1.5% | | | | | | 1,816,750 | | | | | | 1.6% | | | | | | 1,816,750 | | | | | | 1.5% | | |
Bitdeer Shareholders(3)
|
| | | | 113,736,205 | | | | | | 96.6% | | | | | | 113,736,205 | | | | | | 97.2% | | | | | | 113,736,205 | | | | | | 98.0% | | |
Total
|
| | | | 117,864,343 | | | | | | 100.0% | | | | | | 116,987,149 | | | | | | 100.0% | | | | | | 116,127,955 | | | | | | 100.0% | | |
| | |
Scenario 1
Pro Forma Combined (Assuming No Redemptions) |
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Scenario 2
Pro Forma Combined (Assuming Illustrative Redemptions)(4) |
| |
Scenario 3
Pro Forma Combined (Assuming Maximum Redemptions) |
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Ownership
in shares |
| |
Ownership %
|
| |
Ownership
in shares |
| |
Ownership %
|
| |
Ownership
in shares |
| |
Ownership %
|
| ||||||||||||||||||
BSGA公众股东(1)
|
| | | | 2,293,388 | | | | | | 1.6% | | | | | | 1,434,194 | | | | | | 1.0% | | | | | | 575,000 | | | | | | 0.4% | | |
BSGA发起人、现任董事、高管和关联公司以及代表股(2)。
|
| | | | 1,816,750 | | | | | | 1.3% | | | | | | 1,816,750 | | | | | | 1.3% | | | | | | 1,816,750 | | | | | | 1.3% | | |
Bitdeer Shareholders(3)
|
| | | | 113,736,205 | | | | | | 78.4% | | | | | | 113,736,205 | | | | | | 78.8% | | | | | | 113,736,205 | | | | | | 79.3% | | |
Bitdeer可转换票据的股票
|
| | | | 4,263,795 | | | | | | 2.9% | | | | | | 4,263,795 | | | | | | 3.0% | | | | | | 4,263,795 | | | | | | 3.0% | | |
根据比特鹿计划最初预留供发行的股份
|
| | | | 22,895,522 | | | | | | 15.8% | | | | | | 22,895,522 | | | | | | 15.9% | | | | | | 22,895,522 | | | | | | 16.0% | | |
Total
|
| | | | 145,005,660 | | | | | | 100.0% | | | | | | 144,146,466 | | | | | | 100.0% | | | | | | 143,287,272 | | | | | | 100.0% | | |
| | |
Scenario 1
Pro Forma Combined (Assuming No Redemptions) |
| |
Scenario 2
Pro Forma Combined (Assuming Illustrative Redemptions)(1) |
| |
Scenario 3
Pro Forma Combined (Assuming Maximum Redemptions) |
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未赎回的公共股
|
| | | | 1,718,388 | | | | | | 859,194 | | | | | | — | | |
Trust Proceeds to BSGA
|
| | | | 17,355,719 | | | | | | 8,677,859 | | | | | | — | | |
延期承销费
|
| | | | 2,012,500 | | | | | | 2,012,500 | | | | | | 2,012,500 | | |
有效延期承销费(%)
|
| | | | 11.6% | | | | | | 23.2% | | | | | | 100.0% | | |
| | |
For the Year Ended
December 31, 2022 |
| |
For the Period from
February 23, 2021 (Inception) to December 31, 2021 |
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Income Statements Data: | | | | | | | | | | | | | |
组建和运营成本
|
| | | 美元 | (4,660,233) | | | | | 美元 | (1,241,824) | | |
Other income
|
| | | | 742,433 | | | | | | 2,104 | | |
Net loss
|
| | | 美元 | (3,917,800) | | | | | 美元 | (1,239,720) | | |
可赎回普通股加权平均数
outstanding |
| | | | 5,750,000 | | | | | | 3,704,327 | | |
每股可赎回普通股净亏损:基本和摊薄
|
| | | 美元 | (0.52) | | | | | 美元 | (0.23) | | |
已发行不可赎回普通股加权平均数
|
| | | | 1,787,500 | | | | | | 1,621,514 | | |
每股不可赎回普通股净亏损:基本和摊薄
|
| | | 美元 | (0.52) | | | | | 美元 | (0.23) | | |
Cash Flows Data: | | | | | | | | | | | | | |
经营活动中使用的净现金
|
| | | 美元 | (1,064,156) | | | | | 美元 | (398,627) | | |
由投资活动提供(用于)的净现金
|
| | | 美元 | 40,581,703 | | | | | 美元 | (58,075,000) | | |
融资活动提供的现金净额(用于)
|
| | | 美元 | (39,443,661) | | | | | 美元 | 58,887,044 | | |
| | |
As of
December 31, 2022 |
| |
As of
December 31, 2021 |
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| | | | | | | | | | | | | |
Balance Sheets Data: | | | | | | | | | | | | | |
Cash and cash equivalents
|
| | | 美元 | 487,303 | | | | | 美元 | 413,417 | | |
Prepaid expenses
|
| | | | 159,898 | | | | | | 157,553 | | |
信托账户中持有的投资
|
| | | | 18,237,834 | | | | | | 58,077,104 | | |
Total assets
|
| | | 美元 | 18,885,035 | | | | | 美元 | 58,648,074 | | |
Total liabilities
|
| | | 美元 | 9,261,958 | | | | | 美元 | 3,117,736 | | |
可能赎回的A类普通股
|
| | | 美元 | 18,237,834 | | | | | 美元 | 58,075,000 | | |
Total shareholders’ deficit
|
| | | 美元 | (8,614,757) | | | | | 美元 | (2,544,662) | | |
| | |
Years Ended December 31,
|
| |
Periods Ended June 30,
|
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| | |
2019
|
| |
2020
|
| |
2021
|
| |
2021
|
| |
2022
|
| |||||||||||||||
| | |
(Restated)
|
| |
(Restated)
|
| | | | | | | |
(Unaudited)
(Restated) |
| |
(Unaudited)
|
| ||||||||||||
Revenue | | | | 美元 | 88,771 | | | | | 美元 | 186,387 | | | | | 美元 | 394,661 | | | | | 美元 | 219,676 | | | | | 美元 | 179,619 | | |
Cost of revenue
|
| | | | (98,839) | | | | | | (209,564) | | | | | | (153,255) | | | | | | (76,850) | | | | | | (110,622) | | |
Gross profit / (loss)
|
| | | | (10,068) | | | | | | (23,177) | | | | | | 241,406 | | | | | | 142,826 | | | | | | 68,997 | | |
Selling expenses
|
| | | | (3,137) | | | | | | (5,567) | | | | | | (8,448) | | | | | | (832) | | | | | | (6,303) | | |
一般和行政费用
|
| | | | (7,550) | | | | | | (20,268) | | | | | | (89,735) | | | | | | (11,113) | | | | | | (52,686) | | |
研发费用
|
| | | | (4,746) | | | | | | (9,790) | | | | | | (29,501) | | | | | | (3,380) | | | | | | (19,743) | | |
其他营业收入/(费用)
|
| | | | (6,027) | | | | | | (2,045) | | | | | | 14,625 | | | | | | 14,271 | | | | | | (2,791) | | |
Other net gain / (loss)
|
| | | | 230 | | | | | | (2,560) | | | | | | 2,483 | | | | | | (1,780) | | | | | | 1,130 | | |
Profit / (loss) from operations
|
| | | | (31,298) | | | | | | (63,407) | | | | | | 130,830 | | | | | | 139,992 | | | | | | (11,396) | | |
Finance income / (expenses)
|
| | | | 468 | | | | | | (380) | | | | | | 59 | | | | | | 447 | | | | | | (5,823) | | |
Profit / (loss) before taxation
|
| | | | (30,830) | | | | | | (63,787) | | | | | | 130,889 | | | | | | 140,439 | | | | | | (17,219) | | |
Income tax benefit / (expenses)
|
| | | | 2,930 | | | | | | 7,961 | | | | | | (48,246) | | | | | | (26,592) | | | | | | (7,975) | | |
Profit / (loss) for the period
|
| | | 美元 | (27,900) | | | | | 美元 | (55,826) | | | | | 美元 | 82,643 | | | | | 美元 | 113,847 | | | | | 美元 | (25,194) | | |
| | |
Years Ended December 31,
|
| |
Periods Ended June 30,
|
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| | |
2019
|
| |
2020
|
| |
2021
|
| |
2021
|
| |
2022
|
| |||||||||||||||
| | |
(Restated)
|
| |
(Restated)
|
| | | | | | | |
(Unaudited)
(Restated) |
| |
(Unaudited)
|
| ||||||||||||
其他综合收益/(亏损)
|
| | | | | | | | | | | | | | | | | | | | | ||||||||||
Profit / (loss) for the period
|
| | | | (27,900) | | | | | | (55,826) | | | | | | 82,643 | | | | | | 113,847 | | | | | | (25,194) | | |
本期其他综合收益/(亏损)
|
| | | | | | | | | | | | | | | | | | | | | ||||||||||
可重新分类为损益的项目
|
| | | | | | | | | | | | | | | | | | | | | ||||||||||
-财务报表折算方面的汇兑差异
|
| | | | (690) | | | | | | 905 | | | | | | (195) | | | | | | (232) | | | | | | — | | |
当期其他综合收益/(亏损),税后净额
|
| | | | (690) | | | | | | 905 | | | | | | (195) | | | | | | (232) | | | | | | — | | |
当期综合收益/(亏损)合计
|
| | | 美元 | (28,590) | | | | | 美元 | (54,921) | | | | | 美元 | 82,448 | | | | | 美元 | 113,615 | | | | | 美元 | (25,194) | | |
|
| | |
As of December 31,
|
| |
As of June 30,
2022 |
| ||||||||||||
| | |
2020
|
| |
2021
|
| ||||||||||||
| | | | | | | | | | | | | | |
(Unaudited)
|
| |||
Assets | | | | | | | | | | | | | | | | | | | |
Cash and cash equivalents
|
| | | 美元 | 44,753 | | | | | 美元 | 372,088 | | | | | 美元 | 330,770 | | |
Cryptocurrencies
|
| | | | 9,582 | | | | | | 6,187 | | | | | | 3,102 | | |
Trade receivables
|
| | | | 419 | | | | | | 8,238 | | | | | | 20,665 | | |
关联方应付金额
|
| | | | 611,029 | | | | | | 1,500 | | | | | | 366 | | |
Mining machines
|
| | | | 64,800 | | | | | | 46,469 | | | | | | 40,275 | | |
预付款和其他资产
|
| | | | 14,876 | | | | | | 35,887 | | | | | | 57,008 | | |
Restricted cash
|
| | | | 7,339 | | | | | | 10,310 | | | | | | 10,310 | | |
Right-of-use assets
|
| | | | 18,168 | | | | | | 58,941 | | | | | | 57,359 | | |
财产、厂房和设备
|
| | | | 52,158 | | | | | | 102,617 | | | | | | 137,820 | | |
Intangible assets
|
| | | | 76 | | | | | | 115 | | | | | | 215 | | |
Deferred tax assets
|
| | | | 30,102 | | | | | | 4,622 | | | | | | 1,795 | | |
Total Assets
|
| | | 美元 | 853,302 | | | | | 美元 | 646,974 | | | | | 美元 | 659,685 | | |
Liabilities | | | | | | | | | | | | | | | |||||
Trade payables
|
| | | | 3,062 | | | | | | 17,740 | | | | | | 11,970 | | |
其他应付款和应计项目
|
| | | | 6,953 | | | | | | 17,258 | | | | | | 14,495 | | |
应付关联方金额
|
| | | | 662,948 | | | | | | 19 | | | | | | 19 | | |
Income tax payables
|
| | | | 56 | | | | | | 10,454 | | | | | | 545 | | |
Deferred revenue
|
| | | | 11,552 | | | | | | 213,449 | | | | | | 216,969 | | |
Borrowings
|
| | | | 877 | | | | | | 29,460 | | | | | | 29,627 | | |
Lease liabilities
|
| | | | 21,950 | | | | | | 62,968 | | | | | | 62,187 | | |
Deferred tax liabilities.
|
| | | | — | | | | | | 7,547 | | | | | | 6,563 | | |
Total Liabilities
|
| | | 美元 | 707,398 | | | | | 美元 | 358,895 | | | | | 美元 | 342,375 | | |
Net Assets
|
| | | 美元 | 145,904 | | | | | 美元 | 288,079 | | | | | 美元 | 317,310 | | |
Equity | | | | | | | | | | | | | | | |||||
Invested capital
|
| | | | 145,904 | | | | | | — | | | | | | — | | |
Share capital
|
| | | | — | | | | | | 1 | | | | | | 1 | | |
Retained earnings
|
| | | | — | | | | | | 67,169 | | | | | | 41,975 | | |
Reserves
|
| | | | — | | | | | | 220,909 | | | | | | 275,334 | | |
Total Equity
|
| | | 美元 | 145,904 | | | | | 美元 | 288,079 | | | | | 美元 | 317,310 | | |
| | |
For the Years Ended
December 31, |
| |
Periods Ended
June 30, |
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| | |
2019
|
| |
2020
|
| |
2021
|
| |
2021
|
| |
2022
|
| |||||||||||||||
| | | | | | | | | | | | | | | | | | | | |
(Unaudited)
|
| |
(Unaudited)
|
| ||||||
| | |
(Restated)
|
| |
(Restated)
|
| |
(Restated)
|
| |
(Restated)
|
| | | | | | | ||||||||||||
经营活动中使用的净现金
|
| | | 美元 | (56,603) | | | | | 美元 | (109,176) | | | | | 美元 | (52,466) | | | | | 美元 | (681) | | | | | 美元 | (151,845) | | |
投资活动产生/(用于)的净现金
|
| | | | (174,636) | | | | | | 62,742 | | | | | | 394,569 | | | | | | 152,770 | | | | | | 114,884 | | |
Net cash generated from /
(used in) financing activities |
| | | | 226,412 | | | | | | 30,776 | | | | | | (14,426) | | | | | | (16,467) | | | | | | (1,623) | | |
现金和现金等价物净额(减少)/增加
|
| | | | (4,827) | | | | | | (15,658) | | | | | | 327,677 | | | | | | 135,622 | | | | | | (38,584) | | |
期初现金和现金等价物
|
| | | | 65,286 | | | | | | 59,826 | | | | | | 44,753 | | | | | | 44,753 | | | | | | 372,088 | | |
汇率变动对持有的现金和现金等价物的影响
|
| | | | (633) | | | | | | 585 | | | | | | (342) | | | | | | (658) | | | | | | (2,734) | | |
期末现金和现金等价物
|
| | | 美元 | 59,826 | | | | | 美元 | 44,753 | | | | | 美元 | 372,088 | | | | | 美元 | 179,717 | | | | | 美元 | 330,770 | | |
| | |
Bitdeer
(Historical for the Six Months Ended June 30, 2022 |
| |
BSGA
(Historical for the Six Months Ended June 30, 2022 |
| |
Pro Forma Combined
For the Six Months Ended June 30, 2022 |
| |||||||||||||||
(千美元,每股除外)
|
| |
Scenario 1
Assuming No Redemptions |
| |
Scenario 2
Assuming Maximum Redemptions |
| ||||||||||||||||||
Revenue
|
| | | 美元 | 179,619 | | | | | 美元 | — | | | | | 美元 | 179,619 | | | | | 美元 | 179,619 | | |
Cost of revenue
|
| | | | (110,622) | | | | | | — | | | | | | (110,622) | | | | | | (110,622) | | |
Gross profit
|
| | | | 68,997 | | | | | | — | | | | | | 68,997 | | | | | | 68,997 | | |
组建和运营成本
|
| | | | — | | | | | | (2,947) | | | | | | — | | | | | | — | | |
Selling expenses
|
| | | | (6,303) | | | | | | — | | | | | | (6,303) | | | | | | (6,303) | | |
一般和行政费用
|
| | | | (52,686) | | | | | | — | | | | | | (55,633) | | | | | | (55,633) | | |
研发费用
|
| | | | (19,743) | | | | | | — | | | | | | (19,743) | | | | | | (19,743) | | |
Other operating expenses
|
| | | | (2,791) | | | | | | — | | | | | | (2,791) | | | | | | (2,791) | | |
Other net gain
|
| | | | 1,130 | | | | | | — | | | | | | 1,130 | | | | | | 1,130 | | |
Loss from operations
|
| | | | (11,396) | | | | | | (2,947) | | | | | | (14,343) | | | | | | (14,343) | | |
Finance (expense)/income
|
| | | | (5,823) | | | | | | 84 | | | | | | (5,823) | | | | | | (5,823) | | |
Loss before taxation
|
| | | | (17,219) | | | | | | (2,863) | | | | | | (20,166) | | | | | | (20,166) | | |
Income tax expenses
|
| | | | (7,975) | | | | | | — | | | | | | (7,975) | | | | | | (7,975) | | |
Loss for the period
|
| | | 美元 | (25,194) | | | | | 美元 | (2,863) | | | | | 美元 | (28,141) | | | | | 美元 | (28,141) | | |
每单位基本和摊薄预计损失
share |
| | | | | | | | | | | | | | | 美元 | (0.24) | | | | | 美元 | (0.24) | | |
| | |
Bitdeer
(Historical for the Year Ended December 31, 2021) |
| |
BSGA
(Historical for the period from February 23, 2021 (inception) through December 31, 2021) |
| |
Pro Forma Combined
For the Year Ended December 31, 2021 |
| | | |||||||||||||||||||
(千美元,每股除外)
|
| |
Scenario 1
Assuming No Redemptions |
| |
Scenario 2
Assuming Maximum Redemptions |
| | | ||||||||||||||||||||||
Revenue
|
| | | 美元 | 394,661 | | | | | 美元 | — | | | | | 美元 | 394,661 | | | | | 美元 | 394,661 | | | | | ||||
Cost of revenue
|
| | | | (153,255) | | | | | | — | | | | | | (153,255) | | | | | | (153,255) | | | | | ||||
Gross profit
|
| | | | 241,406 | | | | | | — | | | | | | 241,406 | | | | | | 241,406 | | | | | ||||
组建和运营成本
|
| | | | — | | | | | | (1,242) | | | | | | — | | | | | | — | | | | | ||||
Selling expenses
|
| | | | (8,448) | | | | | | — | | | | | | (8,448) | | | | | | (8,448) | | | | | ||||
资本重组交易费用
|
| | | | | | | | | | | | | | | | (32,837) | | | | | | (33,157) | | | | | ||||
一般和行政费用
|
| | | | (89,735) | | | | | | — | | | | | | (90,977) | | | | | | (90,977) | | | | | ||||
研发费用
|
| | | | (29,501) | | | | | | — | | | | | | (29,501) | | | | | | (29,501) | | | | | ||||
Other operating income
|
| | | | 14,625 | | | | | | — | | | | | | 14,625 | | | | | | 14,625 | | | | | ||||
Other net gain
|
| | | | 2,483 | | | | | | — | | | | | | 2,483 | | | | | | 2,483 | | | | | ||||
Profit / (loss) from operations
|
| | | | 130,830 | | | | | | (1,242) | | | | | | 96,751 | | | | | | 96,431 | | | | | ||||
Finance income
|
| | | | 59 | | | | | | 2 | | | | | | 59 | | | | | | 59 | | | | | ||||
Profit / (loss) before taxation
|
| | | | 130,889 | | | | | | (1,240) | | | | | | 97,810 | | | | | | 96,490 | | | | | ||||
Income tax expenses
|
| | | | (48,246) | | | | | | — | | | | | | (36,142) | | | | | | (36,024) | | | | | ||||
Profit / (loss) for the year
|
| | | 美元 | 82,643 | | | | | 美元 | (1,240) | | | | | 美元 | 60,668 | | | | | 美元 | 60,466 | | | | | ||||
基本预计每股收益
|
| | | | | | | | | | | | | | | 美元 | 0.51 | | | | | 美元 | 0.52 | | | | | ||||
稀释后预计每股收益
|
| | | | | | | | | | | | | | | 美元 | 0.50 | | | | | 美元 | 0.51 | | | | | | | | |
| | |
Bitdeer
(Historical as of June 30, 2022) |
| |
BSGA
(Historical as of June 30, 2022) |
| |
Pro Forma Combined
As of June 30, 2022 |
| |||||||||||||||
(In thousand of USD)
|
| |
Scenario 1
Assuming No Redemptions |
| |
Scenario 2
Assuming Maximum Redemptions |
| ||||||||||||||||||
Total assets
|
| | | 美元 | 659,685 | | | | | 美元 | 59,449 | | | | | 美元 | 662,863 | | | | | 美元 | 644,242 | | |
Total liabilities
|
| | | 美元 | 342,375 | | | | | 美元 | 6,781 | | | | | 美元 | 343,017 | | | | | 美元 | 343,017 | | |
Net assets
|
| | | 美元 | 317,310 | | | | | 美元 | 52,668 | | | | | 美元 | 319,846 | | | | | 美元 | 301,225 | | |
临时股本和股本合计
|
| | | 美元 | 317,310 | | | | | 美元 | 52,668 | | | | | 美元 | 319,846 | | | | | 美元 | 301,225 | | |
| | |
Scenario 1
形式组合(假设为 No Redemptions) |
| |
Scenario 2
Pro Forma Combined (Assuming Maximum Redemptions) |
| ||||||||||||||||||
| | |
Ownership in
shares |
| |
Ownership %
|
| |
Ownership in
shares |
| |
Ownership %
|
| ||||||||||||
BSGA公众股东(1)
|
| | | | 2,293,388 | | | | | | 1.9% | | | | | | 575,000 | | | | | | 0.5% | | |
BSGA发起人、现任董事、高级管理人员和关联公司,以及代表股(2)
|
| | | | 1,816,750 | | | | | | 1.5% | | | | | | 1,816,750 | | | | | | 1.6% | | |
Bitdeer Shareholders(3)
|
| | | | 113,736,205 | | | | | | 96.6% | | | | | | 113,736,205 | | | | | | 97.9% | | |
Total
|
| | | | 117,846,343 | | | | | | 100.0% | | | | | | 116,127,955 | | | | | | 100.0% | | |
| | |
Scenario 1
Pro Forma Combined (Assuming No Redemptions) |
| |
Scenario 2
Pro Forma Combined (假设最大赎回) |
| ||||||||||||||||||
| | |
Ownership in
shares |
| |
Ownership %
|
| |
Ownership
in shares |
| |
Ownership %
|
| ||||||||||||
BSGA公众股东
|
| | | | 2,293,388 | | | | | | 1.6% | | | | | | 575,000 | | | | | | 0.4% | | |
BSGA发起人、现任董事、高级管理人员和关联公司,以及代表股(1)
|
| | | | 1,816,750 | | | | | | 1.3% | | | | | | 1,816,750 | | | | | | 1.3% | | |
Bitdeer Shareholders(2)
|
| | | | 113,736,205 | | | | | | 78.4% | | | | | | 113,736,205 | | | | | | 79.3% | | |
比特币可转换票据的基本转换股份
|
| | | | 4,263,795 | | | | | | 2.9% | | | | | | 4,263,795 | | | | | | 3.0% | | |
根据比特鹿计划最初预留供发行的股份
|
| | | | 22,895,522 | | | | | | 15.8% | | | | | | 22,895,522 | | | | | | 16.0% | | |
Total
|
| | | | 145,005,660 | | | | | | 100.0% | | | | | | 143,287,272 | | | | | | 100.0% | | |
| | |
(1)
Bitdeer |
| |
(2)
BSGA |
| |
IFRS Policy
and Presentation Alignment (Note 2) |
| |
假设没有赎回
|
| |
假设最大赎回
|
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| | |
(Historical)
|
| |
Transaction
Accounting Adjustments |
| |
Note
|
| |
(Pro Forma)
|
| |
(Historical)
|
| |
Transaction
Accounting Adjustments |
| |
Note
|
| |
(Pro Forma)
|
| |
Transaction
Accounting Adjustments |
| |
Note
|
| |
Pro Forma
Combined |
| |
Additional
Transaction Accounting Adjustments |
| |
Note
|
| |
Pro Forma
Combined |
| ||||||||||||||||||||||||||||||||||||||||||||||||
ASSETS | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
现金和现金等价物
|
| | | 美元 | 330,770 | | | | | 美元 | (516) | | | | | | (d) | | | | | 美元 | 330,254 | | | | | 美元 | 346 | | | | | 美元 | — | | | | | | | | | | | 美元 | 346 | | | | | 美元 | — | | | | | 美元 | 18,621 | | | | | | (A) | | | | | 美元 | 334,808 | | | | | 美元 | (18,621) | | | | | | (J) | | | | | 美元 | 316,187 | | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | (2,013) | | | | | | (C) | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | (8,800) | | | | | | (D) | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | (3,600) | | | | | | (H) | | | | | | | | | | | | | | | | | | | | | | | | | | |
Cryptocurrencies
|
| | | | 3,102 | | | | | | — | | | | | | | | | | | | 3,102 | | | | | | — | | | | | | — | | | | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | | | | 3,102 | | | | | | — | | | | | | | | | | | | 3,102 | | |
Trade receivables
|
| | | | 20,665 | | | | | | — | | | | | | | | | | | | 20,665 | | | | | | — | | | | | | — | | | | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | | | | 20,665 | | | | | | — | | | | | | | | | | | | 20,665 | | |
关联方应付金额
|
| | | | 366 | | | | | | — | | | | | | | | | | | | 366 | | | | | | — | | | | | | — | | | | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | | | | 366 | | | | | | — | | | | | | | | | | | | 366 | | |
Mining machines
|
| | | | 40,275 | | | | | | — | | | | | | | | | | | | 40,275 | | | | | | — | | | | | | — | | | | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | | | | 40,275 | | | | | | — | | | | | | | | | | | | 40,275 | | |
预付款和其他资产
|
| | | | 57,008 | | | | | | 516 | | | | | | (d) | | | | | | 57,524 | | | | | | 366 | | | | | | — | | | | | | | | | | | | 366 | | | | | | — | | | | | | (1,742) | | | | | | (I) | | | | | | 56,148 | | | | | | — | | | | | | | | | | | | 56,148 | | |
Restricted cash
|
| | | | 10,310 | | | | | | — | | | | | | | | | | | | 10,310 | | | | | | — | | | | | | — | | | | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | | | | 10,310 | | | | | | — | | | | | | | | | | | | 10,310 | | |
Right-of-use assets
|
| | | | 57,359 | | | | | | — | | | | | | | | | | | | 57,359 | | | | | | — | | | | | | — | | | | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | | | | 57,359 | | | | | | — | | | | | | | | | | | | 57,359 | | |
财产、厂房和设备
|
| | | | 137,820 | | | | | | — | | | | | | | | | | | | 137,820 | | | | | | — | | | | | | — | | | | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | | | | 137,820 | | | | | | — | | | | | | | | | | | | 137,820 | | |
Intangible assets
|
| | | | 215 | | | | | | — | | | | | | | | | | | | 215 | | | | | | — | | | | | | — | | | | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | | | | 215 | | | | | | — | | | | | | | | | | | | 215 | | |
Deferred tax assets
|
| | | | 1,795 | | | | | | — | | | | | | | | | | | | 1,795 | | | | | | — | | | | | | — | | | | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | | | | 1,795 | | | | | | — | | | | | | | | | | | | 1,795 | | |
信托账户中持有的现金
|
| | | | — | | | | | | — | | | | | | | | | | | | — | | | | | | 58,737 | | | | | | 1,150 | | | | | | (a) | | | | | | 18,621 | | | | | | — | | | | | | (18,621) | | | | | | (A) | | | | | | — | | | | | | — | | | | | | | | | | | | — | | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | (41,989) | | | | | | (b) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 207 | | | | | | (c) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 516 | | | | | | (d) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
TOTAL ASSETS
|
| | | 美元 | 659,685 | | | | | 美元 | — | | | | | | | | | | | 美元 | 659,685 | | | | | 美元 | 59,449 | | | | | 美元 | (40,116) | | | | | | | | | | | 美元 | 19,333 | | | | | 美元 | — | | | | | 美元 | (16,155) | | | | | | | | | | | 美元 | 662,863 | | | | | 美元 | (18,621) | | | | | | | | | | | 美元 | 644,242 | | |
LIABILITIES | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
流动负债 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Trade payables
|
| | | 美元 | 11,970 | | | | | 美元 | — | | | | | | | | | | | 美元 | 11,970 | | | | | 美元 | — | | | | | 美元 | — | | | | | | | | | | | 美元 | — | | | | | 美元 | — | | | | | 美元 | — | | | | | | | | | | | 美元 | 11,970 | | | | | 美元 | — | | | | | | | | | | | 美元 | 11,970 | | |
其他应付款和应计项目
|
| | | | 14,495 | | | | | | — | | | | | | | | | | | | 14,495 | | | | | | 2,923 | | | | | | — | | | | | | | | | | | | 2,923 | | | | | | — | | | | | | (400) | | | | | | (D) | | | | | | 14,518 | | | | | | — | | | | | | | | | | | | 14,518 | | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | (2,500) | | | | | | (H) | | | | | | | | | | | | | | | | | | | | | | | | | | |
应付关联方金额
|
| | | | 19 | | | | | | — | | | | | | | | | | | | 19 | | | | | | 419 | | | | | | — | | | | | | | | | | | | 419 | | | | | | — | | | | | | — | | | | | | | | | | | | 438 | | | | | | — | | | | | | | | | | | | 438 | | |
Promissory note – related party
|
| | | | — | | | | | | — | | | | | | | | | | | | — | | | | | | 200 | | | | | | — | | | | | | | | | | | | 200 | | | | | | — | | | | | | — | | | | | | | | | | | | 200 | | | | | | — | | | | | | | | | | | | 200.00 | | |
Promissory note – Bitdeer
|
| | | | — | | | | | | — | | | | | | | | | | | | — | | | | | | 1,226 | | | | | | 516 | | | | | | (d) | | | | | | 1,742 | | | | | | — | | | | | | (1,742) | | | | | | (I) | | | | | | — | | | | | | — | | | | | | | | | | | | — | | |
Income tax payables
|
| | | | 545 | | | | | | — | | | | | | | | | | | | 545 | | | | | | — | | | | | | — | | | | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | | | | 545 | | | | | | — | | | | | | | | | | | | 545 | | |
Deferred revenue
|
| | | | 216,969 | | | | | | — | | | | | | | | | | | | 216,969 | | | | | | — | | | | | | — | | | | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | | | | 216,969 | | | | | | — | | | | | | | | | | | | 216,969 | | |
Borrowings
|
| | | | 29,627 | | | | | | — | | | | | | | | | | | | 29,627 | | | | | | — | | | | | | — | | | | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | | | | 29,627 | | | | | | — | | | | | | | | | | | | 29,627 | | |
| | |
(1)
Bitdeer |
| |
(2)
BSGA |
| |
IFRS Policy
and Presentation Alignment (Note 2) |
| |
假设没有赎回
|
| |
假设最大赎回
|
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| | |
(Historical)
|
| |
Transaction
Accounting Adjustments |
| |
Note
|
| |
(Pro Forma)
|
| |
(Historical)
|
| |
Transaction
Accounting Adjustments |
| |
Note
|
| |
(Pro Forma)
|
| |
Transaction
Accounting Adjustments |
| |
Note
|
| |
Pro Forma
Combined |
| |
Additional
Transaction Accounting Adjustments |
| |
Note
|
| |
Pro Forma
Combined |
| |||||||||||||||||||||||||||||||||||||||||||||
Lease liabilities
|
| | | | 62,187 | | | | | | — | | | | | | | | | 62,187 | | | | | | — | | | | | | — | | | | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | | | | 62,187 | | | | | | — | | | | | | | | | | | | 62,187 | | |
递延纳税义务
|
| | | | 6,563 | | | | | | — | | | | | | | | | 6,563 | | | | | | — | | | | | | — | | | | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | | | | 6,563 | | | | | | — | | | | | | | | | | | | 6,563 | | |
可能赎回的A类普通股
|
| | | | — | | | | | | — | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | | | | — | | | | | | 18,621 | | | | | | (18,621) | | | | | | (B) | | | | | | — | | | | | | — | | | | | | | | | | | | — | | |
延期承销商折扣
|
| | | | — | | | | | | — | | | | | | | | | — | | | | | | 2,013 | | | | | | — | | | | | | | | | | | | 2,013 | | | | | | — | | | | | | (2,013) | | | | | | (C) | | | | | | — | | | | | | — | | | | | | | | | | | | — | | |
TOTAL LIABILITIES
|
| | | | 342,375 | | | | | | — | | | | | | | | | 342,375 | | | | | | 6,781 | | | | | | 516 | | | | | | | | | | | | 7,297 | | | | | | 18,621 | | | | | | (25,276) | | | | | | | | | | | | 343,017 | | | | | | — | | | | | | | | | | | | 343,017 | | |
NET ASSETS
|
| | | 美元 | 317,310 | | | | | 美元 | — | | | | | | | | 美元 | 317,310 | | | | | 美元 | 52,668 | | | | | 美元 | (40,632) | | | | | | | | | | | 美元 | 12,036 | | | | | 美元 | (18,621) | | | | | 美元 | 9,121 | | | | | | | | | | | 美元 | 319,846 | | | | | 美元 | (18,621) | | | | | | | | | | | 美元 | 301,225 | | |
承付款和或有事项
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
可能赎回的A类普通股
|
| | | | — | | | | | | — | | | | | | | | | — | | | | | | 58,737 | | | | | | 1,150 | | | | | | (a) | | | | | | 18,621 | | | | | | (18,621) | | | | | | — | | | | | | | | | | | | — | | | | | | — | | | | | | | | | | | | — | | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | (41,989) | | | | | | (b) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 207 | | | | | | (c) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 516 | | | | | | (d) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
EQUITY (DEFICIT) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Class A ordinary shares
|
| | | | — | | | | | | — | | | | | | | | | — | | | | | | 3,404 | | | | | | — | | | | | | | | | | | | 3,404 | | | | | | — | | | | | | (3,404) | | | | | | (F) | | | | | | — | | | | | | — | | | | | | | | | | | | — | | |
Class B ordinary shares
|
| | | | — | | | | | | — | | | | | | | | | — | | | | | | 25 | | | | | | — | | | | | | | | | | | | 25 | | | | | | — | | | | | | (25) | | | | | | (F) | | | | | | — | | | | | | — | | | | | | | | | | | | — | | |
Share capital
|
| | | | 1 | | | | | | — | | | | | | | | | 1 | | | | | | — | | | | | | — | | | | | | | | | | | | — | | | | | | — | | | | | | (1) | | | | | | (E) | | | | | | — | | | | | | — | | | | | | | | | | | | — | | |
留存收益(累计
deficit) |
| | | | 41,975 | | | | | | — | | | | | | | | | 41,975 | | | | | | (9,498) | | | | | | (516) | | | | | | (d) | | | | | | (10,014) | | | | | | — | | | | | | 10,014 | | | | | | (F) | | | | | | 8,038 | | | | | | (320) | | | | | | (G) | | | | | | 7,718 | | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | (32,837) | | | | | | (G) | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | (1,100) | | | | | | (H) | | | | | | | | | | | | | | | | | | | | | | | | | | |
Reserves
|
| | | | 275,334 | | | | | | — | | | | | | | | | 275,334 | | | | | | — | | | | | | — | | | | | | | | | | | | — | | | | | | — | | | | | | 18,621 | | | | | | (B) | | | | | | 311,808 | | | | | | 320 | | | | | | (G) | | | | | | 293,507 | | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | (8,400) | | | | | | (D) | | | | | | | | | | | | (18,621) | | | | | | (J) | | | | | | | | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 1 | | | | | | (E) | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | (6,585) | | | | | | (F) | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 32,837 | | | | | | (G) | | | | | | | | | | | | | | | | | | | | | | | | | | |
临时股本和股本(亏损)合计
|
| | | 美元 | 317,310 | | | | | 美元 | — | | | | | | | | 美元 | 317,310 | | | | | 美元 | 52,668 | | | | | 美元 | (40,632) | | | | | | | | | | | 美元 | 12,036 | | | | | 美元 | (18,621) | | | | | 美元 | 9,121 | | | | | | | | | | | 美元 | 319,846 | | | | | 美元 | (18,621) | | | | | | | | | | | 美元 | 301,225 | | |
|
| | |
(1)
Bitdeer |
| |
(2)
BSGA |
| |
IFRS Policy
and Presentation Alignment (Note 2) |
| |
假设没有赎回
|
| |
假设最大赎回
|
| ||||||||||||||||||||||||||||||||||||
| | |
Transaction
Accounting Adjustments |
| |
Note
|
| |
Pro Forma
Combined |
| |
Additional
Transaction Accounting Adjustments |
| |
Note
|
| |
Pro Forma
Combined |
| |||||||||||||||||||||||||||||||||
Revenue
|
| | | 美元 | 179,619 | | | | | 美元 | — | | | | | 美元 | — | | | | | 美元 | — | | | | | | | | | | | 美元 | 179,619 | | | | | 美元 | — | | | | | | | | 美元 | 179,619 | | |
Cost of revenue
|
| | | | (110,622) | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | | | | (110,622) | | | | | | — | | | | | | | | | (110,622) | | |
Gross profit
|
| | | | 68,997 | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | | | | 68,997 | | | | | | — | | | | | | | | | 68,997 | | |
组建和运营成本
|
| | | | — | | | | | | (2,947) | | | | | | 2,947 | | | | | | — | | | | | | | | | | | | — | | | | | | — | | | | | | | | | — | | |
Selling expenses
|
| | | | (6,303) | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | | | | (6,303) | | | | | | — | | | | | | | | | (6,303) | | |
一般和行政
expenses |
| | | | (52,686) | | | | | | — | | | | | | (2,947) | | | | | | — | | | | | | | | | | | | (55,633) | | | | | | — | | | | | | | | | (55,633) | | |
研发
expenses |
| | | | (19,743) | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | | | | (19,743) | | | | | | — | | | | | | | | | (19,743) | | |
其他运营费用
|
| | | | (2,791) | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | | | | (2,791) | | | | | | — | | | | | | | | | (2,791) | | |
Other net gain
|
| | | | 1,130 | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | | | | 1,130 | | | | | | — | | | | | | | | | 1,130 | | |
Loss from operations
|
| | | | (11,396) | | | | | | (2,947) | | | | | | — | | | | | | — | | | | | | | | | | | | (14,343) | | | | | | — | | | | | | | | | (14,343) | | |
Finance income / (expense)
|
| | | | (5,823) | | | | | | 84 | | | | | | — | | | | | | (84) | | | | | | (Aa) | | | | | | (5,823) | | | | | | — | | | | | | | | | (5,823) | | |
Loss before taxation
|
| | | | (17,219) | | | | | | (2,863) | | | | | | — | | | | | | (84) | | | | | | | | | | | | (20,166) | | | | | | — | | | | | | | | | (20,166) | | |
Income tax expenses
|
| | | | (7,975) | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | | | | (7,975) | | | | | | — | | | | | | | | | (7,975) | | |
Loss for the period
|
| | | 美元 | (25,194) | | | | | 美元 | (2,863) | | | | | 美元 | — | | | | | 美元 | (84) | | | | | | | | | | | 美元 | (28,141) | | | | | 美元 | — | | | | | | | | 美元 | (28,141) | | |
基本加权平均和稀释加权平均
shares outstanding, Class A 受 限制的普通股 possible redemption |
| | | | | | | | | | 5,750,000 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
每股基本和摊薄净亏损,
受制于 的A类普通股 possible redemption |
| | | | | | | | | 美元 | (0.38) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
基本加权平均和稀释加权平均
shares outstanding, Class B ordinary shares and Class A 不受可能的影响的股票 redemption |
| | | | | | | | | | 1,787,500 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
每股基本和摊薄净亏损,
Class B ordinary shares and Class A ordinary shares not 可能会被赎回 |
| | | | | | | | | 美元 | (0.38) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
基本加权平均和稀释加权平均
shares outstanding |
| | | | 12,662,125,806 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
每股基本和稀释后每股亏损
不可赎回普通股 |
| | | 美元 | (0.00) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
基本和稀释预估加权平均流通股
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 117,846,343 | | | | | | | | | | | | | | | 116,127,955 | | |
每单位基本和摊薄预计损失
share |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 美元 | (0.24) | | | | | | | | | | | | | | 美元 | (0.24) | | |
| | |
(1)
Bitdeer |
| |
(2)
BSGA |
| |
IFRS Policy
and Presentation Alignment (Note 2) |
| |
假设没有赎回
|
| |
假设最大赎回
|
| |||||||||||||||||||||||||||||||||||||||
| | |
Transaction
Accounting Adjustments |
| |
Note
|
| |
Pro Forma
Combined |
| |
Additional
Transaction Accounting Adjustments |
| |
Note
|
| |
Pro Forma
Combined |
| ||||||||||||||||||||||||||||||||||||
Revenue
|
| | | 美元 | 394,661 | | | | | 美元 | — | | | | | 美元 | — | | | | | 美元 | — | | | | | | | | | | | 美元 | 394,661 | | | | | 美元 | — | | | | | | | | | | | 美元 | 394,661 | | |
Cost of revenue
|
| | | | (153,255) | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | | | | (153,255) | | | | | | — | | | | | | | | | | | | (153,255) | | |
Gross profit
|
| | | | 241,406 | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | | | | 241,406 | | | | | | — | | | | | | | | | | | | 241,406 | | |
组建和运营成本
|
| | | | — | | | | | | (1,242) | | | | | | 1,242 | | | | | | — | | | | | | | | | | | | — | | | | | | — | | | | | | | | | | | | — | | |
Selling expenses
|
| | | | (8,448) | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | | | | (8,448) | | | | | | — | | | | | | | | | | | | (8,448) | | |
一般和行政
expenses |
| | | | (89,735) | | | | | | — | | | | | | (1,242) | | | | | | — | | | | | | | | | | | | (90,977) | | | | | | — | | | | | | | | | | | | (90,977) | | |
资本重组交易费用
|
| | | | | | | | | | | | | | | | | | | | | | (32,837) | | | | | | (抄送) | | | | | | (32,837) | | | | | | (320) | | | | | | (抄送) | | | | | | (33,157) | | |
研发
expenses |
| | | | (29,501) | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | | | | (29,501) | | | | | | — | | | | | | | | | | | | (29,501) | | |
Other operating income
|
| | | | 14,625 | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | | | | 14,625 | | | | | | — | | | | | | | | | | | | 14,625 | | |
Other net gain
|
| | | | 2,483 | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | | | | 2,483 | | | | | | — | | | | | | | | | | | | 2,483 | | |
运营利润/(亏损)
|
| | | | 130,830 | | | | | | (1,242) | | | | | | — | | | | | | (32,837) | | | | | | | | | | | | 96,751 | | | | | | (320) | | | | | | | | | | | | 96,431 | | |
Finance income
|
| | | | 59 | | | | | | 2 | | | | | | — | | | | | | (2) | | | | | | (Bb) | | | | | | 59 | | | | | | — | | | | | | | | | | | | 59 | | |
税前利润/(亏损)
|
| | | | 130,889 | | | | | | (1,240) | | | | | | — | | | | | | (32,839) | | | | | | | | | | | | 96,810 | | | | | | (320) | | | | | | | | | | | | 96,490 | | |
Income tax expenses
|
| | | | (48,246) | | | | | | — | | | | | | — | | | | | | 12,104 | | | | | | (抄送) | | | | | | (36,142) | | | | | | 118 | | | | | | (抄送) | | | | | | (36,024) | | |
Profit / (loss) for the year
|
| | | 美元 | 82,643 | | | | | 美元 | (1,240) | | | | | 美元 | — | | | | | 美元 | (20,735) | | | | | | | | | | | 美元 | 60,668 | | | | | 美元 | (202) | | | | | | | | | | | 美元 | 60,466 | | |
基本加权平均和稀释加权平均
shares outstanding, Class A 受 限制的普通股 possible redemption |
| | | | | | | | | | 3,704,327 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | ||||||||||
每股基本和摊薄净亏损
每股普通股,以 为准 possible redemption |
| | | | | | | | | 美元 | (0.23) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |||||||||||||||
基本加权平均和稀释加权平均
shares outstanding, Class B ordinary shares and Class A 不受可能的影响的股票 redemption |
| | | | | | | | | | 1,621,514 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |||||
每股基本和摊薄净亏损
每张不能赎回的普通票 share |
| | | | | | | | | 美元 | (0.23) | | | | | | | | | | | | | | | | | | | | |||||||||||||||||||||||||
基本加权平均流通股
|
| | | | 12,662,125,806 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | ||||||||||
不可赎回普通股每股基本收益
|
| | | 美元 | 0.01 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | ||||||||||||||||||||
稀释加权平均流通股
|
| | | | 12,977,177,302 | | | | | | | | | | | | | | | | | | | | | | | | | | |||||||||||||||||||||||||
不可赎回普通股每股基本收益
|
| | | 美元 | 0.01 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |||||
基本预计加权平均流通股
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 117,846,343 | | | | | | | | | | | | | | | | | | 116,127,955 | | |
基本预计每股收益
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 美元 | 0.51 | | | | | | | | | | | | | | | | | 美元 | 0.52 | | |
稀释形式加权平均
shares outstanding |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 120,676,260 | | | | | | | | | | | | | | | | | | 118,957,872 | | |
稀释后预计每股收益
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 美元 | 0.50 | | | | | | | | | | | | | | | | | 美元 | 0.51 | | |
| | |
Assuming No
Redemptions |
| |
Assuming
Maximum Redemptions |
| ||||||
BSGA已发行普通股总数
|
| | | | 4,110,138 | | | | | | 2,391,750 | | |
Fair value of shares as of March 2, 2023
|
| | | 美元 | 10.65 | | | | | 美元 | 10.65 | | |
股票估计市值(千)
|
| | | 美元 | 43,773 | | | | | 美元 | 25,472 | | |
Pro forma net assets of BSGA as of June 30, 2022
|
| | | 美元 | 12,036 | | | | | 美元 | 12,036 | | |
减:1,718,388股BSGA A类普通股最高赎回效果
|
| | | | — | | | | | | (18,621) | | |
减少:BSGA的交易成本
|
| | | | (1,100) | | | | | | (1,100) | | |
截至2022年6月30日调整后的BSGA预计净资产(负债)
|
| | | | 10,936 | | | | | | (7,685) | | |
差异 - 为国际财务报告准则2上市服务费用
|
| | | 美元 | 32,837 | | | | | 美元 | 33,157 | | |
| | |
For the Six Months Ended
June 30, 2022 |
| |||||||||
(千,不包括每股和每股数据)
|
| |
Combined
(Assuming No Redemptions) |
| |
Combined
(Assuming Maximum Redemptions) |
| ||||||
Pro forma net loss
|
| | | 美元 | (28,141) | | | | | 美元 | (28,141) | | |
加权平均流通股 - 基本和稀释
|
| | | | 117,846,343 | | | | | | 116,127,955 | | |
Loss per share – basic and diluted
|
| | | 美元 | (0.24) | | | | | 美元 | (0.24) | | |
加权平均股份计算,基本和稀释 | | | | | | | | | | | | | |
A类普通股 | | | | | | | | | | | | | |
BSGA public shares
|
| | | | 1,718,388 | | | | | | — | | |
从权利转换而来的BSGA股份
|
| | | | 604,250 | | | | | | 604,250 | | |
BSGA赞助商和私募股权
|
| | | | 1,730,000 | | | | | | 1,730,000 | | |
BSGA发行给承销商
|
| | | | 57,500 | | | | | | 57,500 | | |
BSGA在企业合并中发行
|
| | | | 63,085,052 | | | | | | 63,085,052 | | |
小计 - A类普通股
|
| | | | 67,195,190 | | | | | | 65,476,802 | | |
V类普通股 | | | | | | | | | | | | | |
BSGA在企业合并中发行
|
| | | | 50,651,153 | | | | | | 50,651,153 | | |
基本每股和稀释后每股的已发行加权平均股票合计
|
| | | | 117,846,343 | | | | | | 116,127,955 | | |
| | |
For the Year Ended
December 31, 2021 |
| |||||||||
(千,不包括每股和每股数据)
|
| |
Combined
(Assuming No Redemptions) |
| |
Combined
(Assuming Maximum Redemptions) |
| ||||||
Pro forma net income
|
| | | 美元 | 60,668 | | | | | 美元 | 60,466 | | |
加权平均流通股 - Basic
|
| | | | 117,846,343 | | | | | | 116,127,955 | | |
Earnings per share – basic
|
| | | 美元 | 0.51 | | | | | 美元 | 0.52 | | |
加权平均流通股-稀释后
|
| | | | 120,676,260 | | | | | | 118,957,872 | | |
Earnings per share – diluted
|
| | | 美元 | 0.50 | | | | | 美元 | 0.51 | | |
加权平均股份计算,基本和稀释 | | | | | | | | | | | | | |
A类普通股 | | | | | | | | | | | | | |
BSGA public shares
|
| | | | 1,718,388 | | | | | | — | | |
从权利转换而来的BSGA股份
|
| | | | 604,250 | | | | | | 604,250 | | |
BSGA赞助商和私募股权
|
| | | | 1,730,000 | | | | | | 1,730,000 | | |
BSGA发行给承销商
|
| | | | 57,500 | | | | | | 57,500 | | |
BSGA在企业合并中发行
|
| | | | 63,085,052 | | | | | | 63,085,052 | | |
小计 - A类普通股
|
| | | | 67,195,190 | | | | | | 65,476,802 | | |
V类普通股 | | | | | | | | | | | | | |
BSGA在企业合并中发行
|
| | | | 50,651,153 | | | | | | 50,651,153 | | |
基本每股已发行加权平均股票合计
|
| | | | 117,846,343 | | | | | | 116,127,955 | | |
Adjusted for: | | | | | | | | | | | | | |
假设转换可转债
|
| | | | 1,892,424 | | | | | | 1,892,424 | | |
假定行使股票奖励
|
| | | | 937,493 | | | | | | 937,493 | | |
稀释后每股流通股加权平均合计
|
| | | | 120,676,260 | | | | | | 118,957,872 | | |
Comparable Companies
|
| |
Principal Business
|
| |
Market
Capitalization as at the Final Appraisal Date* |
| |
Hash rate as at
January 31, 2023** |
|
1. Riot Blockchain, Inc.
(stock ticker: RIOT.US)
|
| |
Riot BlockChain,Inc.是一家数字货币公司。该公司专注于收购加密货币和区块链业务,并支持区块链技术公司。它还保留了现有的生物技术业务部门。
|
| | US$1,114 million | | | 9.30 EH/s | |
2.马拉松数码控股有限公司
(stock ticker: MARA.US)
|
| |
Marathon Digital Holdings,Inc.作为数字资产技术公司运营。该公司挖掘加密货币,重点是区块链生态系统和数字资产的生成。它为全球客户提供服务。
|
| | US$929 million | | | 7.30 EH/s | |
3.蜂巢区块链技术有限公司
(stock ticker: HIVE.CN)
|
| |
蜂巢区块链技术有限公司是一家加密货币开采公司。该公司验证区块链网络上的交易,并提供密码挖掘,并在密码和传统资本市场之间架起桥梁。它为全球客户提供服务。
|
| | US$292 million | | | 2.68 EH/s | |
4. Hut 8 Mining Corp.
(stock ticker: HUT.CN)
|
| |
Hut 8矿业公司是一家加密货币矿业公司。该公司提供区块链基础设施和技术解决方案。该公司为北美的客户提供服务。
|
| | US$450 million | | | 2.50 EH/s | |
5. Argo Blockchain PLC
(stock ticker: ARB.LN)
|
| |
Argo BlockChain PLC主要从事加密资产挖掘。该公司的采矿基础设施位于加拿大魁北克的多个地点。它为英国的客户提供服务。
|
| | US$75 million | | | 2.50 EH/s | |
| | |
Average
|
| |
Median
|
| |
First
Quartile |
| |
Third
Quartile |
| |
Low
|
| |
High
|
| ||||||||||||||||||
2022年EV-预测/实际收入
|
| | | | 5.12 | | | | | | 3.44 | | | | | | 3.18 | | | | | | 3.73 | | | | | | 2.16 | | | | | | 13.06 | | |
2022年EV对预测/实际EBITDA*
|
| | | | 14.10 | | | | | | 14.10 | | | | | | 11.3 | | | | | | 16.47 | | | | | | 9.36 | | | | | | 18.84 | | |
EV-to-Hash rate as at 31 January 2023
|
| | | | 134.48 | | | | | | 113.94 | | | | | | 89.00 | | | | | | 170.62 | | | | | | 87.10 | | | | | | 221.75 | | |
(in millions)
|
| |
Year Ended
December 31, 2022 |
| | | | |||
Revenue
|
| | | 美元 | 330.3 | | | | ||
Adjusted EBITDA
|
| | | 美元 | 91.2 | | | | ||
Loss
|
| | | 美元 | 62.4 | | | |
(in millions)
|
| |
As of
December 31, 2022 |
| |
As of
January 31, 2023 |
| ||||||
Net asset value
|
| | | 美元 | 316.3 | | | | | 美元 | 315.7 | | |
| | |
As of
January 31, 2023 |
| |||
专有哈希率
|
| | | | 4.10EH/s | | |
主机哈希率
|
| | | | 12.10EH/s | | |
|
Exiting BSGA Articles
|
| |
Amended BTG Articles
|
|
|
法定股本
(管理文件提案A) |
| |||
| BSGA被授权发行最多111,000,000股无面值的A类普通股,分为以下三类:(A)100,000,000股无面值的A类普通股(“A类普通股”);(B)10,000,000股无面值的B类普通股(“B类普通股”,连同A类普通股,称为“普通股”);以及(C)1,000,000股无面值的优先股(“优先股”)。 | | |
BTG的法定股本为50,000,000美元,分为500,000,000股每股面值0.0000001美元的股份,包括:每股面值0.0000001美元的A类普通股、每股面值0.0000001美元的V类普通股以及每股面值0.0000001美元的非指定股份。
|
|
|
Voting Power
(管理文件提案B) |
| |||
| BSGA的每股普通股赋予持有人在BSGA股东大会或任何成员决议决议(定义见现有BSGA条款)上一票的权利。 | | |
A类普通股和V类普通股的持有人在任何时候都应作为一个类别对所有决议进行投票。每股A类普通股使其持有人有权就BTG的股东大会或班级会议上表决的所有事项投一(1)票,而每股V类普通股的持有人则有权就BTG的股东大会或班级会议上表决的所有事项投十(10)票。
|
|
|
Number of Directors
(管理文件提案C) |
| |||
| 最低董事人数为1人,不设最高董事人数。 | | |
除非BTG在股东大会上另有决定,否则董事人数不得少于三(3)人,不超过十二(12)人。
|
|
|
Exiting BSGA Articles
|
| |
Amended BTG Articles
|
| | ||
|
空白支票公司身份等其他规定
(管理文件提案D) |
| | | | |||
| 现有的BSGA条款包含与BSGA作为空白支票公司的地位相关的某些条款,包括与信托账户的运营、BSGA在指定日期前未完成业务合并时BSGA的运营清盘相关的条款,以及现有BSGA条款中存在的其他此类空白支票特定条款。 | | |
修改后的BTG文章将不包含与BSGA作为空白支票公司的地位相关的条款,因为这些条款在完成业务合并后将不再适用于BTG。
|
| |
Name
|
| |
Age
|
| |
Position
|
|
Alan Yamashita | | |
72
|
| | Chairman | |
Alex Yamashita | | |
37
|
| |
首席执行官兼首席投资官
|
|
纳法特·西里蒙科尔卡塞姆 | | |
33
|
| | 首席财务官兼董事 | |
Mark Streeter | | |
40
|
| | Director | |
Rolf Hoefer | | |
35
|
| | Director | |
Joseph Chow | | |
51
|
| | Director | |
| | |
Year ended
December 31, 2019 |
| |
Year ended
December 31, 2020 |
| |
Year ended
December 31, 2021 |
| |
Six months ended
June 30, 2022 |
| ||||||||||||||||||||||||||||||||||||
| | |
USD’000
|
| |
%
|
| |
USD’000
|
| |
%
|
| |
USD’000
|
| |
%
|
| |
USD’000
|
| |
%
|
| ||||||||||||||||||||||||
BTC
|
| | | | 33,371 | | | | | | 89.1 | | | | | | 85,355 | | | | | | 96.5 | | | | | | 185,656 | | | | | | 96.9 | | | | | | 39,297 | | | | | | 95.9 | | |
ZEC
|
| | | | 1,379 | | | | | | 3.7 | | | | | | 1,419 | | | | | | 1.6 | | | | | | 3,220 | | | | | | 1.7 | | | | | | 751 | | | | | | 1.8 | | |
ETH
|
| | | | 981 | | | | | | 2.6 | | | | | | 781 | | | | | | 0.9 | | | | | | 14 | | | | | | 0.0 | | | | | | 3 | | | | | | 0.0 | | |
LTC
|
| | | | 642 | | | | | | 1.7 | | | | | | 252 | | | | | | 0.3 | | | | | | 597 | | | | | | 0.3 | | | | | | 118 | | | | | | 0.3 | | |
BCH
|
| | | | 480 | | | | | | 1.3 | | | | | | 204 | | | | | | 0.2 | | | | | | 180 | | | | | | 0.1 | | | | | | 18 | | | | | | 0.0 | | |
DCR
|
| | | | 357 | | | | | | 1.0 | | | | | | 153 | | | | | | 0.2 | | | | | | 54 | | | | | | 0.0 | | | | | | 90 | | | | | | 0.2 | | |
DASH
|
| | | | 175 | | | | | | 0.5 | | | | | | 14 | | | | | | 0.0 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
ETC
|
| | | | 86 | | | | | | 0.1 | | | | | | 138 | | | | | | 0.1 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
CKB
|
| | | | — | | | | | | — | | | | | | 177 | | | | | | 0.2 | | | | | | 272 | | | | | | 0.1 | | | | | | 22 | | | | | | 0.1 | | |
DOGE
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 1,239 | | | | | | 0.6 | | | | | | 294 | | | | | | 0.7 | | |
XCH
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 165 | | | | | | 0.1 | | | | | | 43 | | | | | | 0.1 | | |
HNS
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 137 | | | | | | 0.1 | | | | | | 34 | | | | | | 0.1 | | |
FIL
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 129 | | | | | | 0.1 | | | | | | 327 | | | | | | 0.8 | | |
SC
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 30 | | | | | | 0.0 | | | | | | — | | | | | | — | | |
NMC
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 10 | | | | | | 0.0 | | |
ELA
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 3 | | | | | | 0.0 | | |
Total | | | | | 37,471 | | | | | | 100.0 | | | | | | 88,493 | | | | | | 100.0 | | | | | | 191,693 | | | | | | 100.0 | | | | | | 41,010 | | | | | | 100.0 | | |
| | |
As of
December 31, 2019 |
| |
As of
December 31, 2020 |
| |
As of
December 31, 2021 |
| |
As of
June 30, 2022 |
| ||||||||||||||||||||||||||||||||||||
| | |
USD’000
|
| |
%
|
| |
USD’000
|
| |
%
|
| |
USD’000
|
| |
%
|
| |
USD’000
|
| |
%
|
| ||||||||||||||||||||||||
BTC
|
| | | | 907 | | | | | | 83.4 | | | | | | 6,536 | | | | | | 68.2 | | | | | | 692 | | | | | | 11.2 | | | | | | 180 | | | | | | 5.8 | | |
ETH
|
| | | | 54 | | | | | | 5.0 | | | | | | 452 | | | | | | 4.7 | | | | | | 13 | | | | | | 0.2 | | | | | | 5 | | | | | | 0.2 | | |
USDT
|
| | | | 16 | | | | | | 1.5 | | | | | | 1,414 | | | | | | 14.8 | | | | | | 3,904 | | | | | | 63.1 | | | | | | 971 | | | | | | 31.3 | | |
BCH
|
| | | | 45 | | | | | | 4.0 | | | | | | 247 | | | | | | 2.6 | | | | | | 4 | | | | | | 0.1 | | | | | | 2 | | | | | | 0.1 | | |
LTC
|
| | | | 29 | | | | | | 2.7 | | | | | | 292 | | | | | | 3.0 | | | | | | 5 | | | | | | 0.1 | | | | | | 4 | | | | | | 0.1 | | |
BSV
|
| | | | 29 | | | | | | 2.7 | | | | | | 194 | | | | | | 2.0 | | | | | | 137 | | | | | | 2.2 | | | | | | — | | | | | | — | | |
ZEC
|
| | | | 5 | | | | | | 0.5 | | | | | | 337 | | | | | | 3.5 | | | | | | 11 | | | | | | 0.2 | | | | | | 1 | | | | | | 0.0 | | |
| | |
As of
December 31, 2019 |
| |
As of
December 31, 2020 |
| |
As of
December 31, 2021 |
| |
As of
June 30, 2022 |
| ||||||||||||||||||||||||||||||||||||
| | |
USD’000
|
| |
%
|
| |
USD’000
|
| |
%
|
| |
USD’000
|
| |
%
|
| |
USD’000
|
| |
%
|
| ||||||||||||||||||||||||
DASH
|
| | | | 0* | | | | | | 0.0 | | | | | | 26 | | | | | | 0.3 | | | | | | 0* | | | | | | 0.0 | | | | | | 0* | | | | | | 0.0 | | |
DCR
|
| | | | 1 | | | | | | 0.1 | | | | | | 1 | | | | | | 0.0 | | | | | | 2 | | | | | | 0.0 | | | | | | 0* | | | | | | 0.0 | | |
DOGE
|
| | | | 0* | | | | | | 0.0 | | | | | | 10 | | | | | | 0.1 | | | | | | 1 | | | | | | 0.0 | | | | | | 3 | | | | | | 0.1 | | |
ETC
|
| | | | 1 | | | | | | 0.1 | | | | | | 7 | | | | | | 0.1 | | | | | | 0* | | | | | | 0.0 | | | | | | 0* | | | | | | 0.0 | | |
ETN
|
| | | | 0* | | | | | | 0.0 | | | | | | 0* | | | | | | 0.0 | | | | | | 0* | | | | | | 0.0 | | | | | | — | | | | | | — | | |
USDC
|
| | | | — | | | | | | — | | | | | | 55 | | | | | | 0.6 | | | | | | 99 | | | | | | 1.6 | | | | | | 96 | | | | | | 3.1 | | |
BCHA | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 25 | | | | | | 0.4 | | | | | | — | | | | | | — | | |
CKB
|
| | | | — | | | | | | — | | | | | | 9 | | | | | | 0.1 | | | | | | 0* | | | | | | 0.0 | | | | | | 0* | | | | | | 0.0 | | |
BTM
|
| | | | 0* | | | | | | 0.0 | | | | | | 2 | | | | | | 0.0 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
FIL
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 1,257 | | | | | | 20.3 | | | | | | 1,840 | | | | | | 59.3 | | |
XCH
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 37 | | | | | | 0.6 | | | | | | 0* | | | | | | 0.0 | | |
ELA
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 0* | | | | | | 0.0 | | |
NMC
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 0* | | | | | | 0.0 | | |
SC
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 0* | | | | | | 0.0 | | |
Total | | | | | 1,087 | | | | | | 100.0 | | | | | | 9,582 | | | | | | 100.0 | | | | | | 6,187 | | | | | | 100.0 | | | | | | 3,102 | | | | | | 100.0 | | |
Name
|
| |
Age
|
| |
Position
|
| |||
Jihan Wu
|
| | | | 36 | | | | 董事创始人兼唯一创始人 | |
Linghui Kong
|
| | | | 40 | | | | 首席执行官 | |
Jianchun Liu
|
| | | | 45 | | | |
业务运营首席财务官
|
|
Huaxin Wen
|
| | | | 43 | | | | 资本市场首席财务官 | |
Name
|
| |
Age
|
| |
Position
|
| |||
Jihan Wu
|
| | | | 36 | | | | Chairman of the Board | |
Linghui Kong
|
| | | | 40 | | | | 董事和首席执行官 | |
Xiaoni Meng
|
| | | | 38 | | | | Director | |
Jianchun Liu
|
| | | | 45 | | | |
董事兼业务运营首席财务官
|
|
Huaxin Wen
|
| | | | 43 | | | | 资本市场首席财务官 | |
纳法特·西里蒙科尔卡塞姆
|
| | | | 33 | | | | Director Appointee | |
谢尔顿·特雷诺--德吉罗拉莫
|
| | | | 59 | | | | Director Appointee | |
Guang Yang
|
| | | | 40 | | | | 董事任命 | |
| | |
For the Year Ended
December 31, |
| |
For the Six Months Ended
June 30, |
| |||||||||
| | |
2019
|
| |
2020
|
| |
2021
|
| |
2021
|
| |
2022
|
|
| | |
US$
|
| |
US$
|
| |
US$
|
| |
US$
|
| |
US$
|
|
| | |
(in thousands)
|
| ||||||||||||
Adjusted EBITDA | | | | | | | | | | | | | | | | |
Profit/(loss) for the period
|
| |
(27,900)
|
| |
(55,826)
|
| |
82,643
|
| |
113,847
|
| |
(25,194)
|
|
Add: | | | | | | | | | | | | | | | | |
折旧及摊销
|
| |
47,520
|
| |
112,037
|
| |
63,055
|
| |
43,302
|
| |
29,251
|
|
所得税费用/(福利)
|
| |
(2,930)
|
| |
(7,961)
|
| |
48,246
|
| |
26,592
|
| |
7,975
|
|
利息支出/(收入),净额
|
| |
(210)
|
| |
404
|
| |
(504)
|
| |
(556)
|
| |
1,729
|
|
股份支付费用
|
| |
—
|
| |
—
|
| |
88,355
|
| |
—
|
| |
54,425
|
|
Adjusted EBITDA
|
| |
16,480
|
| |
48,654
|
| |
281,795
|
| |
183,185
|
| |
68,186
|
|
| | |
Years Ended December 31,
|
| |
For the Six Months Ended June 30,
|
| ||||||||||||||||||||||||
| | |
2019
(Restated) |
| |
2020
(Restated) |
| |
2021
|
| |
2021
(Unaudited) (Restated) |
| |
2022
(Unaudited) |
| |||||||||||||||
Revenue | | | | 美元 | 88,771 | | | | | 美元 | 186,387 | | | | | 美元 | 394,661 | | | | | 美元 | 219,676 | | | | | 美元 | 179,619 | | |
Cost of revenue
|
| | | | (98,839) | | | | | | (209,564) | | | | | | (153,255) | | | | | | (76,850) | | | | | | (110,622) | | |
Gross profit / (loss)
|
| | | | (10,068) | | | | | | (23,177) | | | | | | 241,406 | | | | | | 142,826 | | | | | | 68,997 | | |
Selling expenses
|
| | | | (3,137) | | | | | | (5,567) | | | | | | (8,448) | | | | | | (832) | | | | | | (6,303) | | |
一般和行政费用
|
| | | | (7,550) | | | | | | (20,268) | | | | | | (89,735) | | | | | | (11,113) | | | | | | (52,686) | | |
研发费用
|
| | | | (4,746) | | | | | | (9,790) | | | | | | (29,501) | | | | | | (3,380) | | | | | | (19,743) | | |
其他营业收入/(费用)
|
| | | | (6,027) | | | | | | (2,045) | | | | | | 14,625 | | | | | | 14,271 | | | | | | (2,791) | | |
Other net gain / (loss)
|
| | | | 230 | | | | | | (2,560) | | | | | | 2,483 | | | | | | (1,780) | | | | | | 1,130 | | |
运营利润/(亏损)
|
| | | | (31,298) | | | | | | (63,407) | | | | | | 130,830 | | | | | | 139,992 | | | | | | (11,396) | | |
Finance income / (expenses)
|
| | | | 468 | | | | | | (380) | | | | | | 59 | | | | | | 447 | | | | | | (5,823) | | |
税前利润/(亏损)
|
| | | | (30,830) | | | | | | (63,787) | | | | | | 130,889 | | | | | | 140,439 | | | | | | (17,219) | | |
所得税优惠/(费用)
|
| | | | 2,930 | | | | | | 7,961 | | | | | | (48,246) | | | | | | (26,592) | | | | | | (7,975) | | |
Profit / (loss) for the period
|
| | | 美元 | (27,900) | | | | | 美元 | (55,826) | | | | | 美元 | 82,643 | | | | | 美元 | 113,847 | | | | | 美元 | (25,194) | | |
| | |
For the Year Ended December 31,
|
| |
For the Six Months Ended June 30,
|
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| | |
2019
(Restated) |
| |
2020
(Restated) |
| |
2021
|
| |
2021
(Unaudited) (Restated) |
| |
2022
(Unaudited) |
| | | |||||||||||||||||||||||||||||||||||||||||||||||||
| | |
US$
|
| |
%
|
| |
US$
|
| |
%
|
| |
US$
|
| |
%
|
| |
US$
|
| |
%
|
| |
US$
|
| |
%
|
| | | ||||||||||||||||||||||||||||||||||
| | |
(单位为千,百分比除外)
|
| | | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Revenues: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | ||||
Proprietary mining
|
| | | | 37,471 | | | | | | 42.2 | | | | | | 88,493 | | | | | | 47.5 | | | | | | 191,693 | | | | | | 48.6 | | | | | | 111,300 | | | | | | 50.7 | | | | | | 41,010 | | | | | | 22.8 | | | | | ||||
Cloud hash rate
|
| | | | 43,499 | | | | | | 49.0 | | | | | | 78,288 | | | | | | 42.0 | | | | | | 124,205 | | | | | | 31.5 | | | | | | 61,977 | | | | | | 28.2 | | | | | | 74,893 | | | | | | 41.7 | | | | | ||||
Hash rate subscription
|
| | | | 18,678 | | | | | | 21.0 | | | | | | 31,389 | | | | | | 16.8 | | | | | | 53,952 | | | | | | 13.7 | | | | | | 17,923 | | | | | | 8.2 | | | | | | 46,861 | | | | | | 26.1 | | | | | ||||
电费订阅
|
| | | | 24,821 | | | | | | 28.0 | | | | | | 45,242 | | | | | | 24.3 | | | | | | 35,113 | | | | | | 8.9 | | | | | | 17,875 | | | | | | 8.1 | | | | | | 24,583 | | | | | | 13.7 | | | | | ||||
加速器模式下提供的云哈希率安排的其他考虑因素
|
| | | | — | | | | | | — | | | | | | 1,657 | | | | | | 0.9 | | | | | | 35,140 | | | | | | 8.9 | | | | | | 26,179 | | | | | | 11.9 | | | | | | 3,449 | | | | | | 1.9 | | | | | ||||
矿机销量
|
| | | | 7,507 | | | | | | 8.5 | | | | | | 15,844 | | | | | | 8.5 | | | | | | 45,693 | | | | | | 11.6 | | | | | | 37,805 | | | | | | 17.2 | | | | | | 442 | | | | | | 0.2 | | | | | ||||
云托管安排**
|
| | | | — | | | | | | — | | | | | | 2,929 | | | | | | 1.6 | | | | | | 7,568 | | | | | | 1.9 | | | | | | 6,004 | | | | | | 2.7 | | | | | | 6,787 | | | | | | 3.8 | | | | | ||||
General Hosting
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 18,312 | | | | | | 4.6 | | | | | | 857 | | | | | | 0.4 | | | | | | 53,000 | | | | | | 29.5 | | | | | ||||
Others*
|
| | | | 294 | | | | | | 0.3 | | | | | | 833 | | | | | | 0.4 | | | | | | 7,190 | | | | | | 1.8 | | | | | | 1,733 | | | | | | 0.8 | | | | | | 3,487 | | | | | | 2.0 | | | | | ||||
Total revenues
|
| | | | 88,771 | | | | | | 100.0 | | | | | | 186,387 | | | | | | 100.0 | | | | | | 394,661 | | | | | | 100.0 | | | | | | 219,676 | | | | | | 100.0 | | | | | | 179,619 | | | | | | 100.0 | | | | |
| | |
For the Year Ended December 31,
|
| |
For the Six Months Ended June 30,
|
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||
| | |
2019
(Restated) |
| |
2020
(Restated) |
| |
2021
|
| |
2021
(Unaudited) (Restated) |
| |
2022
(Unaudited) |
| |||||||||||||||||||||||||||||||||||||||||||||
| | |
US$
|
| |
%
|
| |
US$
|
| |
%
|
| |
US$
|
| |
%
|
| |
US$
|
| |
%
|
| |
US$
|
| |
%
|
| ||||||||||||||||||||||||||||||
| | |
(单位为千,百分比除外)
|
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
员工成本:工资、工资和其他福利
|
| | | | 13,460 | | | | | | 11.8 | | | | | | 33,041 | | | | | | 13.5 | | | | | | 37,730 | | | | | | 13.4 | | | | | | 10,939 | | | | | | 11.9 | | | | | | 23,874 | | | | | | 12.6 | | |
Share-based payments
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 88,355 | | | | | | 31.4 | | | | | | — | | | | | | — | | | | | | 54,425 | | | | | | 28.7 | | |
无形资产摊销
|
| | | | 23 | | | | | | 0.0 | | | | | | 111 | | | | | | 0.0 | | | | | | 146 | | | | | | 0.1 | | | | | | 94 | | | | | | 0.1 | | | | | | 29 | | | | | | 0.0 | | |
Depreciation | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | ||||||||||
Mining machines
|
| | | | 39,641 | | | | | | 34.7 | | | | | | 98,136 | | | | | | 40.0 | | | | | | 43,857 | | | | | | 15.6 | | | | | | 34,118 | | | | | | 37.0 | | | | | | 15,045 | | | | | | 7.9 | | |
财产、厂房和设备
|
| | | | 3,684 | | | | | | 3.2 | | | | | | 9,807 | | | | | | 4.0 | | | | | | 14,416 | | | | | | 5.1 | | | | | | 6,706 | | | | | | 7.3 | | | | | | 11,766 | | | | | | 6.2 | | |
Right-of-use assets
|
| | | | 4,172 | | | | | | 3.7 | | | | | | 3,983 | | | | | | 1.6 | | | | | | 4,636 | | | | | | 1.7 | | | | | | 2,384 | | | | | | 2.6 | | | | | | 2,411 | | | | | | 1.3 | | |
操作矿机的电费
|
| | | | 37,698 | | | | | | 33.0 | | | | | | 72,078 | | | | | | 29.4 | | | | | | 58,447 | | | | | | 20.8 | | | | | | 25,746 | | | | | | 27.9 | | | | | | 59,354 | | | | | | 31.3 | | |
矿机销售成本
|
| | | | 5,392 | | | | | | 4.7 | | | | | | 17,537 | | | | | | 7.2 | | | | | | 5,978 | | | | | | 2.1 | | | | | | 4,550 | | | | | | 4.9 | | | | | | 571 | | | | | | 0.3 | | |
Consulting service fee
|
| | | | 1,665 | | | | | | 1.5 | | | | | | 1,039 | | | | | | 0.4 | | | | | | 8,787 | | | | | | 3.1 | | | | | | 2,369 | | | | | | 2.6 | | | | | | 3,012 | | | | | | 1.6 | | |
Tax and surcharge
|
| | | | 1,948 | | | | | | 1.7 | | | | | | 3,085 | | | | | | 1.3 | | | | | | 2,202 | | | | | | 0.8 | | | | | | 241 | | | | | | 0.3 | | | | | | 2,261 | | | | | | 1.2 | | |
Advertising expenses
|
| | | | 801 | | | | | | 0.7 | | | | | | 2,189 | | | | | | 0.9 | | | | | | 880 | | | | | | 0.3 | | | | | | 368 | | | | | | 0.4 | | | | | | 416 | | | | | | 0.2 | | |
Office expenses
|
| | | | 651 | | | | | | 0.6 | | | | | | 543 | | | | | | 0.2 | | | | | | 2,219 | | | | | | 0.8 | | | | | | 962 | | | | | | 1.0 | | | | | | 1,333 | | | | | | 0.7 | | |
研发技术服务
fees |
| | | | 404 | | | | | | 0.4 | | | | | | 681 | | | | | | 0.3 | | | | | | 1,964 | | | | | | 0.7 | | | | | | 740 | | | | | | 0.8 | | | | | | 526 | | | | | | 0.3 | | |
低值易耗品费用
|
| | | | 2,206 | | | | | | 1.9 | | | | | | 971 | | | | | | 0.4 | | | | | | 1,662 | | | | | | 0.6 | | | | | | 95 | | | | | | 0.1 | | | | | | 2,412 | | | | | | 1.3 | | |
可变租金租赁费用
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 610 | | | | | | 0.2 | | | | | | 307 | | | | | | 0.3 | | | | | | 284 | | | | | | 0.1 | | |
短期租赁费用
|
| | | | 439 | | | | | | 0.4 | | | | | | 372 | | | | | | 0.2 | | | | | | 351 | | | | | | 0.1 | | | | | | 351 | | | | | | 0.4 | | | | | | 316 | | | | | | 0.2 | | |
矿机减值损失
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 106 | | | | | | 0.0 | | | | | | 106 | | | | | | 0.1 | | | | | | — | | | | | | — | | |
Logistic expenses
|
| | | | 1,002 | | | | | | 0.9 | | | | | | 339 | | | | | | 0.1 | | | | | | 1,391 | | | | | | 0.5 | | | | | | 180 | | | | | | 0.2 | | | | | | 1,477 | | | | | | 0.8 | | |
Travel expenses
|
| | | | 168 | | | | | | 0.1 | | | | | | 52 | | | | | | 0.0 | | | | | | 1,393 | | | | | | 0.5 | | | | | | 199 | | | | | | 0.2 | | | | | | 2,015 | | | | | | 1.1 | | |
Insurance fee
|
| | | | 377 | | | | | | 0.3 | | | | | | 459 | | | | | | 0.2 | | | | | | 983 | | | | | | 0.3 | | | | | | 368 | | | | | | 0.4 | | | | | | 2,091 | | | | | | 1.1 | | |
Others
|
| | | | 541 | | | | | | 0.4 | | | | | | 766 | | | | | | 0.3 | | | | | | 4,826 | | | | | | 1.9 | | | | | | 1,352 | | | | | | 1.5 | | | | | | 5,736 | | | | | | 3.1 | | |
收入、销售的总成本,
一般和行政管理 and research and development expenses |
| | | | 114,272 | | | | | | 100.0 | | | | | | 245,189 | | | | | | 100.0 | | | | | | 280,939 | | | | | | 100.0 | | | | | | 92,175 | | | | | | 100.0 | | | | | | 189,354 | | | | | | 100.0 | | |
| | |
For the Year Ended
December 31, |
| |
For the Six Months Ended
June 30, |
| |||||||||
| | |
2019
(Restated) |
| |
2020
(Restated) |
| |
2021
(Restated) |
| |
2021
(Unaudited) (Restated) |
| |
2022
(Unaudited) |
|
| | |
US$
|
| |
US$
|
| |
US$
|
| |
US$
|
| |
US$
|
|
经营活动中使用的净现金
|
| |
(56,603)
|
| |
(109,176)
|
| |
(52,466)
|
| |
(681)
|
| |
(151,845)
|
|
投资活动产生/(用于)的净现金
|
| |
(174,636)
|
| |
62,742
|
| |
394,569
|
| |
152,770
|
| |
114,884
|
|
融资活动产生/使用的净现金
|
| |
226,412
|
| |
30,776
|
| |
(14,426)
|
| |
(16,467)
|
| |
(1,623)
|
|
现金和现金等价物净额(减少)/增加
|
| |
(4,827)
|
| |
(15,658)
|
| |
327,677
|
| |
135,622
|
| |
(38,584)
|
|
期初现金和现金等价物
|
| |
65,286
|
| |
59,826
|
| |
44,753
|
| |
44,753
|
| |
372,088
|
|
汇率变动对现金和现金等价物的影响
held |
| |
(633)
|
| |
585
|
| |
(342)
|
| |
(658)
|
| |
(2,734)
|
|
期末现金和现金等价物
|
| |
59,826
|
| |
44,753
|
| |
372,088
|
| |
179,717
|
| |
330,770
|
|
标准/解释
|
| |
Application
Date of Standard |
| |
Application
Date for the Group |
|
《国际财务报告准则第9号、国际会计准则第39号》、《国际财务报告准则第7号》、《国际财务报告准则4》和《国际财务报告准则第16号,利率基准改革 - 第二阶段》修正案
|
| |
January 1, 2021
|
| |
January 1, 2021
|
|
《国际财务报告准则》第16号修正案,2021年6月30日以后与新冠肺炎相关的租金优惠
|
| | April 1, 2021 | | | April 1, 2021 | |
对IFRS 1的修订,子公司为首次采用者
|
| |
January 1, 2022
|
| |
January 1, 2022
|
|
国际财务报告准则第9号修正案,终止确认金融负债
|
| |
January 1, 2022
|
| |
January 1, 2022
|
|
对《国际财务报告准则3》的修正,参考概念框架
|
| |
January 1, 2022
|
| |
January 1, 2022
|
|
对《国际会计准则》第16号《不动产、厂房和设备》的修正:预期用途之前的收益
|
| |
January 1, 2022
|
| |
January 1, 2022
|
|
《国际会计准则第37号》修正案,繁重合同-履行合同的成本
|
| |
January 1, 2022
|
| |
January 1, 2022
|
|
标准/解释
|
| |
Application
Date for the Group |
|
国际财务报告准则第17号,保险合同和修正案,以解决关切和执行挑战
|
| |
January 1, 2023
|
|
对《国际会计准则1》、流动负债分类和非流动负债分类以及会计政策披露的修订
|
| |
January 1, 2023
|
|
对《国际会计准则1》的修改,作出重大判断
|
| |
January 1, 2023
|
|
对《国际会计准则1》和《国际财务报告准则实务报表2--会计披露》的修订
Policies |
| |
January 1, 2023
|
|
《国际会计准则8,会计估计定义》修正案
|
| |
January 1, 2023
|
|
国际会计准则第12号修正案,与单一交易产生的资产和负债有关的递延税金
|
| |
January 1, 2023
|
|
《国际财务报告准则第17号》和《国际财务报告准则9 - 比较信息》的初步应用
|
| |
January 1, 2023
|
|
受益人姓名和地址(1)
|
| |
Number of
Class B Ordinary Shares Beneficially Owned(2) |
| |
% of
Class |
| |
Number of
Class A Ordinary Shares |
| |
% of
Class |
| |
Number of
total outstanding ordinary shares |
| |
% of total
outstanding ordinary shares |
| ||||||||||||||||||
董事和高管 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
BSG First Euro Investment Corp.(2)
|
| | | | 1,437,500 | | | | | | 100.0% | | | | | | 292,500 | | | | | | 14.1% | | | | | | 1,730,000 | | | | | | 49.3% | | |
Alan Yamashita
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
Alex Yamashita
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
纳法特·西里蒙科尔卡塞姆
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
Mark Streeter
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
Joseph Chow
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
Rolf Hoefer
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
全体高管和董事(6人)
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
5.0% Shareholders | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
BSG First Euro Investment Corp.(2)
|
| | | | 1,437,500 | | | | | | 100.0% | | | | | | 292,500 | | | | | | 14.1% | | | | | | 1,730,000 | | | | | | 49.3% | | |
Glazer Funds Parties(3)
|
| | | | — | | | | | | — | | | | | | 309,979 | | | | | | 15.0% | | | | | | 309,979 | | | | | | 8.8% | | |
Owl Creek Fund Parties(4)
|
| | | | — | | | | | | — | | | | | | 306,648 | | | | | | 14.8% | | | | | | 306,648 | | | | | | 8.7% | | |
Feis Equities Parties(5)
|
| | | | — | | | | | | — | | | | | | 204,770 | | | | | | 9.9% | | | | | | 204,770 | | | | | | 5.8% | | |
| | |
第一太平戴维斯普通股立即实益拥有
企业合并结束后(2) |
| |||||||||||||||||||||||||||||||||||||||||||||
| | |
No Redemption Scenario
|
| |
最大赎回方案
|
| ||||||||||||||||||||||||||||||||||||||||||
| | |
BTG Class A
Ordinary Shares |
| |
BTG Class V
Ordinary Shares |
| |
% of Total
BTG Ordinary Shares |
| |
% of
Voting Power |
| |
BTG Class A
Ordinary Shares |
| |
BTG Class V
Ordinary Shares |
| |
% of Total
BTG Ordinary Shares |
| |
% of
Voting Power |
| ||||||||||||||||||||||||
董事和高管(1):
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Jihan Wu(3)
|
| | | | — | | | | | | 50,651,153 | | | | | | 43.0% | | | | | | 88.3% | | | | | | — | | | | | | 50,651,153 | | | | | | 43.6% | | | | | | 88.6% | | |
Linghui Kong
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
Xiaoni Meng
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
Jianchun Liu
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
Huaxin Wen
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
纳法特·西里蒙科尔卡塞姆
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
谢尔顿·特雷诺--德吉罗拉莫
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
Guang Yang
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
All Directors and
作为一个集团的高管 |
| | | | — | | | | | | 50,651,153 | | | | | | 43.0% | | | | | | 88.3% | | | | | | — | | | | | | 50,651,153 | | | | | | 43.6% | | | | | | 88.6% | | |
5.0% Shareholders: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Zhaofeng Zhao(4)
|
| | | | 16,039,296 | | | | | | — | | | | | | 13.6% | | | | | | 2.8% | | | | | | 16,039,296 | | | | | | — | | | | | | 13.8% | | | | | | 2.8% | | |
Yuesheng Ge(5)
|
| | | | 10,689,498 | | | | | | — | | | | | | 9.1% | | | | | | 1.9% | | | | | | 10,689,498 | | | | | | — | | | | | | 9.2% | | | | | | 1.9% | | |
Yishuo Hu(6)
|
| | | | 10,689,498 | | | | | | — | | | | | | 9.1% | | | | | | 1.9% | | | | | | 10,689,498 | | | | | | — | | | | | | 9.2% | | | | | | 1.9% | | |
|
BSGA
|
| |
BTG
|
|
|
法定股本
|
| |||
|
BSGA有权发行最多111,000,000股无面值股票,分为以下三类:(A)100,000,000股A类普通股;(B)10,000,000股无面值B类普通股;(C)1,000,000股无面值优先股。
|
| |
BTG的法定股本为50,000,000美元,分为500,000,000股每股面值0.0000001美元的股份,包括:每股面值0.0000001美元的A类普通股、每股面值0.0000001美元的V类普通股以及每股面值0.0000001美元的非指定股份。
|
|
|
优先股权利
|
| |||
|
在不损害以前授予任何现有优先股持有人的任何特殊权利的情况下,任何优先股可以发行,具有优先、递延或其他特殊权利或董事可在符合现有BSGA章程第24.7条的情况下不时决定的股息、投票权或其他方面的限制。
|
| |
董事可行使绝对酌情权及无须股东批准,不时从首旅集团的法定股本(已授权但未发行的普通股除外)中发行一系列优先股。
|
|
|
董事的人数和资格
|
| |||
|
最低董事人数为一人,不设最高董事人数。董事不需要持有股份才能获得任职资格。
|
| |
除非BTG在股东大会上另有决定,否则董事人数不得少于三(3)人,不超过十二(12)人。董事不需以资格方式持有首旅集团任何股份。
|
|
|
选举/罢免董事
|
| |||
|
在企业合并结束前,董事应由B类普通股成员(定义见现有BSGA章程)通过决议选举或罢免,任期由股东决定。在企业合并结束前,A类普通股持有人或董事无权表决董事的任免。企业合并结束后,董事应通过成员决议或董事决议(根据现有BSGA条款的定义)选举或罢免。
|
| |
首旅可以通过普通决议任命任何人为董事。
董事会可通过出席董事会会议并参与表决的董事的简单多数票,任命任何人为董事,填补董事会的临时空缺或增加现有董事会的成员。
董事可通过普通决议免职。
|
|
|
BSGA
|
| |
BTG
|
|
|
Voting
|
| |||
|
Cumulative Voting
|
| |||
|
BSGA普通股持有者没有累计投票权。
|
| |
首旅集团普通股持有者将不拥有累计投票权。
|
|
|
董事会空缺
|
| |||
|
如果董事在其任期届满前去世或因其他原因停职,则会出现董事空缺。
|
| |
董事办公室腾出,如董事:
(A)破产或与债权人达成任何债务偿还安排或债务重整协议;
(B)死亡或被发现精神不健全;
(C)向BTG发出书面通知辞职;
(D)未经董事会特别许可,连续三次缺席董事会会议,董事会决议罢免;或
(E)根据上文第三段“选举/罢免董事”中概述的规定被免职。
|
|
|
公司章程修正案
|
| |||
|
BSGA可通过成员决议或董事决议修改其组织章程大纲(“备忘录”)或现有的BSGA章程细则,但不得通过董事决议进行修改:
(A)限制股东修改备忘录或现有BSGA章程的权利或权力;
(B)更改成员通过决议以修改备忘录或现有BSGA条款所需的股东百分比;
(C)股东不能修改章程大纲或现有BSGA章程的情况;或
(D)更改《备忘录》第7条或第8条或第11条或现行《BSGA条款》第24条(或任何此类条款或规则中使用的任何定义的术语)。
尽管有上述规定,但不得对备忘录或BSGA现有条款进行任何修改:
(A)企业合并前现行《BSGA章程》第24条,除非公开股份(定义见现有《BSGA章程》)持有人有机会按现行《BSGA章程》第24.11条规定的方式和价格赎回其公开股份;或
|
| |
在公司法的规限下,BTG可随时及不时通过特别决议案(定义见开曼群岛公司法)修改或修订全部或部分本章程细则。
|
|
|
BSGA
|
| |
BTG
|
|
|
(B)目标业务收购期间的备忘录第11.2条(根据现有BSGA条款的定义)。
|
| | | |
|
Quorum
|
| |||
|
如果在会议开始时,有不少于50%的有权在会议上投票的股份的投票权,亲自出席或委派代表出席,则股东大会正式组成。
|
| |
在任何股东大会上,除委任会议主席外,不得处理任何事务,除非会议开始处理事务时出席股东人数达到法定人数。一名或多名股东如持有合共不少于所有已发行股份所附全部投票权的百分之五十(50%)并有权于股东大会上投票的股份(或由受委代表代表),则就任何目的而言均为法定人数。
|
|
|
Shareholder Meetings
|
| |||
|
任何董事可以在董事认为必要或适宜的时间、方式和地点在英属维尔京群岛内外召开股东大会。业务合并完成后,年度股东大会应每年举行一次,日期和时间由董事决定。对被请求召开会议的事项,有权行使30%以上表决权的股东提出书面请求时,董事应当召开股东大会。
|
| |
BTG可(但无义务)于每一历年举行股东周年大会,并须在召开大会的通告中指明该会议为周年大会。股东周年大会须于董事决定的时间及地点举行。主席或过半数董事可召开股东大会,并应股东要求立即召开首旅集团特别股东大会。
|
|
|
股东大会通知
|
| |||
|
董事召开股东大会,应当向下列股东发出不少于10日至60日的书面通知:(A)在股东名册上列名并有权在会上投票的股东;(B)其他董事。
|
| |
任何股东大会应至少提前十(10)个历日发出通知。每份通知均不包括发出或视为发出的日期以及发出的日期,并须指明会议的地点(虚拟会议除外)、会议的日期和时间以及事务的一般性质,并须按下文所述的方式或BTG可能规定的其他方式发出,但BTG的股东大会如获如此同意,应视为已妥为召开:
(A)如属周年大会,所有有权出席并在会上投票的股东(或其代表);及
(B)如为特别股东大会,则由三分之二(2/3)有权出席大会并于大会上投票的股东出席。
|
|
|
董事和高级职员的赔偿、责任保险
|
| |||
|
在符合现有BSGA条款规定的限制的情况下,BSGA应赔偿、保持无害并免除任何类型或性质、任何人、任何人的所有直接和间接成本、费用和开支(如现有BSGA条款所定义)。
|
| |
首旅集团当时和不时的每一名董事、秘书、助理秘书或其他官员(但不包括首旅集团的审计师)及其遗产代理人(每一人都是受补偿人)应得到赔偿和
|
|
|
BSGA
|
| |
BTG
|
|
|
(均为“受赔人”):(A)现在或过去是或曾经是任何诉讼(定义见现有的《条例》细则)的当事一方,或因其是或曾经是《条例》的主管人员、关键员工、顾问,或应《条例》的要求而成为或曾经是《条例》所述的另一企业的董事的一方,或以任何其他身份为另一企业(定义见现有的《条例》细则)行事的人。
上述赔偿仅适用于以下情况:相关被赔付人以BSGA的最大利益为目的诚实和真诚地行事,并且在刑事诉讼中,被赔付人没有合理理由相信他的行为是非法的。
|
| |
保证不会对该受保障人所招致或承担的所有诉讼、法律程序、费用、费用、损失、损害或责任造成损害,但由于该受保障人本身的不诚实、故意违约或欺诈、在或关于BTG的业务或事务的处理中(包括任何判断失误的结果),或在执行或履行其职责、权力、权限或酌情决定权时,包括在不损害前述一般性的原则下,在开曼群岛或其他地方的任何法院就涉及BTG或其事务的任何民事诉讼进行辩护(无论是否成功)而招致的损失或责任。
|
|
|
Dividends
|
| |||
|
在企业合并章程细则(定义见现有BSGA章程细则)的规限下,董事可藉董事决议案授权按其认为适当的时间及金额进行分派,前提是彼等有合理理由信纳于分派后紧接BSGA的资产价值将超过其负债,而BSGA将有能力在债务到期时偿还其债务。
股息可以用货币、股票或其他财产支付。
BSGA可通过董事会决议,不时向股东支付BSGA利润认为合理的中期股息,但前提是他们必须基于合理理由,在分派后立即信纳BSGA的资产价值将超过其负债,并且BSGA将能够在债务到期时偿还债务。
|
| |
在任何股份当时附带的任何权利和限制的规限下,董事可不时宣布已发行股份的股息(包括中期股息)和其他分派,并授权从BTG合法可用的资金中支付该等股息。在任何股份当时附带的任何权利及限制的规限下,BTG可藉普通决议案宣布派息,但派息不得超过董事建议的数额。以现金形式支付给股份持有人的任何股息可以由董事决定的任何方式支付。
|
|
|
Winding up
|
| |||
|
BSGA可通过成员决议或董事决议任命一名自愿清盘人。
|
| |
如BTG清盘,清盘人可在特别决议案及公司法规定的任何其他批准下,以实物或实物将BTG的全部或任何部分资产(不论是否由同类财产组成)分配予股东,并可为此目的对任何资产进行估值,并决定如何在股东或不同类别的股东之间进行分割。清盘人可在同样的制裁下,将该等资产的全部或任何部分归属清盘人认为适当的信托受托人,以使成员受益,但不得强迫任何成员接受对其有负债的任何资产。
如果BTG将清盘,以及可用于
的资产
|
|
|
BSGA
|
| |
BTG
|
|
| | | |
成员之间的分配不足以偿还全部股本,此类资产的分配应尽可能使损失由成员按其所持股份的面值按比例承担。如于清盘时,股东可供分配的资产足以偿还清盘开始时的全部股本,则盈余应按清盘开始时股东所持股份的面值按比例分配,但须从应付款项的股份中扣除应付BTG的所有未缴股款或其他款项。
|
|
|
绝对多数投票条款
|
| |||
| None. | | |
一项特别决议需要获得至少三分之二有权亲自投票的成员的多数赞成票,或在股东大会上由受委代表投票,而大会已正式发出通知,说明将决议作为特别决议提出的意向:
(A)修改或修改BTG条款;
(B)确定和确定不同类别之间的相对权利(包括但不限于投票权、分红和赎回权)、限制、优惠、特权和支付义务的差异;
(C)每当BTG资本被划分为不同类别时,可修改任何此类类别所附的权利;
(D)将BTG的注册变更为开曼群岛以外的司法管辖区;
(E)减少首旅集团的股本和任何资本赎回准备金;以及
(F)在清盘中,指示清盘人将BTG的资产分配给股东,为此目的对资产进行估值,并决定如何在股东或不同类别的股东之间进行分割。
|
|
|
反收购条款
|
| |||
|
在不损害以前授予任何现有优先股持有人的任何特殊权利的情况下,任何优先股可以发行,具有优先、递延或其他特殊权利或董事可在符合现有BSGA章程第24.7条的情况下不时决定的股息、投票权或其他方面的限制。
|
| |
修改后的BTG章程授权董事会在未经成员批准的情况下,以绝对酌情权随时发行和设定优先股的投票权和其他权利。
|
|
| | |
Page
|
| |||
Blue Safari收购公司财务报表 | | | | | | | |
经审计的财务报表 | | | | | | | |
独立注册会计师事务所报告(PCAOB事务所编号:#688)
|
| | | | F-2 | | |
Balance Sheets as of December 31, 2022 and 2021
|
| | | | F-3 | | |
截至2022年12月31日的年度和2021年2月23日(初始)至2021年12月31日期间的经营报表
|
| | | | F-4 | | |
截至2022年12月31日的年度和2021年2月23日(初始)至2021年12月31日期间的股东权益变动表
|
| | | | F-5 | | |
截至2022年12月31日的年度及2021年2月23日(初始)至2021年12月31日的现金流量表
|
| | | | F-6 | | |
财务报表附注
|
| | | | F-7 | | |
Bitdeer Technologies Holding Company截至2021年和2022年6月30日的未经审计简明合并财务报表以及截至2021年和2022年6月30日的六个月的未经审计简明合并财务报表
|
| | | | | | |
财务状况简明合并报表
|
| | | | F-19 | | |
简明合并经营报表和综合收益/(亏损)
|
| | | | F-20 | | |
投资资本和股权变动简明合并报表
|
| | | | F-21 | | |
现金流量表简明合并报表
|
| | | | F-22 | | |
未经审计的简明合并财务报表附注
|
| | | | F-24 | | |
比特科技控股公司经审计的合并和合并财务报表
截至2020年12月31日和2021年12月31日,以及截至该期间的三年中的每一年 December 31, 2021 |
| | | | | | |
独立注册会计师事务所报告
|
| | | | F-49 | | |
合并、合并财务状况报表
|
| | | | F-50 | | |
合并和合并经营报表和全面收益/(亏损)
|
| | | | F-51 | | |
投资资本和股权变动表合并合并报表
|
| | | | F-52 | | |
现金流量表合并合并报表
|
| | | | F-53 | | |
合并和合并财务报表附注
|
| | | | F-55 | | |
| | |
December 31, 2022
|
| |
December 31, 2021
|
| ||||||
Assets | | | | | | | | | | | | | |
现金和现金等价物
|
| | | $ | 487,303 | | | | | $ | 413,417 | | |
Prepaid expenses
|
| | | | 159,898 | | | | | | 157,553 | | |
Total Current Assets
|
| | | | 647,201 | | | | | | 570,970 | | |
信托账户中持有的投资
|
| | | | 18,237,834 | | | | | | 58,077,104 | | |
Total Assets
|
| | | $ | 18,885,035 | | | | | $ | 58,648,074 | | |
负债,可能赎回的A类普通股和
Shareholders’ Deficit |
| | | | | | | | | | | | |
应计产品成本和费用
|
| | | $ | 4,083,468 | | | | | $ | 549,373 | | |
Due to related parties
|
| | | | 420,190 | | | | | | 355,863 | | |
Promissory note – related party
|
| | | | 200,000 | | | | | | 200,000 | | |
Promissory note – Bitdeer
|
| | | | 2,545,800 | | | | | | — | | |
流动负债总额
|
| | | | 7,249,458 | | | | | | 1,105,236 | | |
延期承销商折扣
|
| | | | 2,012,500 | | | | | | 2,012,500 | | |
Total Liabilities
|
| | | | 9,261,958 | | | | | | 3,117,736 | | |
承付款和或有事项(附注7) | | | | | | | | | | | | | |
截至2022年12月31日和2021年12月31日,可能赎回的A类普通股分别为1,718,388股和5,750,000股,赎回价值分别为每股10.61美元和10.10美元。
|
| | | | 18,237,834 | | | | | | 58,075,000 | | |
Shareholders’ Deficit: | | | | | | | | | | | | | |
优先股,无面值;授权1,000,000股;无已发行和已发行股份
|
| | | | — | | | | | | — | | |
A类普通股,无面值,授权100,000,000股,已发行和已发行股票350,000股,不包括可能于2022年12月31日赎回的1,718,388股和5,750,000股和
2021 |
| | | | 3,403,857 | | | | | | 3,403,857 | | |
B类普通股,无面值,于2022年12月31日和2021年12月31日授权发行1,000,000股,发行和流通1,437,500股
|
| | | | 25,000 | | | | | | 25,000 | | |
Accumulated deficit
|
| | | | (12,043,614) | | | | | | (5,973,519) | | |
股东亏损总额
|
| | | | (8,614,757) | | | | | | (2,544,662) | | |
总负债、可能赎回的A类普通股和股东亏损
|
| | | $ | 18,885,035 | | | | | $ | 58,648,074 | | |
| | |
For the Year
Ended December 31, 2022 |
| |
For the Period from
February 23, 2021 (Inception) Through December 31, 2021 |
| ||||||
组建和运营成本
|
| | | $ | 4,660,233 | | | | | $ | 1,241,824 | | |
Loss from operations
|
| | | | (4,660,233) | | | | | | (1,241,824) | | |
Other income
|
| | | | | | | | | | | | |
信托获得的利息收入
|
| | | | 742,433 | | | | | | 2,104 | | |
Total other income
|
| | | | 742,433 | | | | | | 2,104 | | |
Net loss
|
| | | $ | (3,917,800) | | | | | $ | (1,239,720) | | |
基本和稀释后加权平均流通股、可能赎回的A类普通股
|
| | | | 5,750,000 | | | | | | 3,704,327 | | |
可能赎回的A类普通股每股基本和摊薄净亏损
|
| | | $ | (0.52) | | | | | $ | (0.23) | | |
基本和稀释后的加权平均流通股、B类普通股和不可能赎回的A类普通股
|
| | | | 1,787,500 | | | | | | 1,621,514 | | |
每股基本和稀释后净亏损、B类普通股和A类普通股不受可能赎回的限制
|
| | | $ | (0.52) | | | | | $ | (0.23) | | |
| | |
Class A Ordinary Shares
|
| |
Class B Ordinary Shares
|
| |
Accumulated
Deficit |
| |
Total
Shareholders’ Deficit |
| ||||||||||||||||||||||||
| | |
Shares
|
| |
Amount
|
| |
Shares
|
| |
Amount
|
| ||||||||||||||||||||||||
Balance as of February 23, 2021 (Inception)
|
| | | | — | | | | | $ | — | | | | | | — | | | | | $ | — | | | | | $ | — | | | | | $ | — | | |
向初始股东发行的B类普通股
|
| | | | — | | | | | | — | | | | | | 1,437,500 | | | | | | 25,000 | | | | | | — | | | | | | 25,000 | | |
Sale of 292,500 Private Placement Units on June 14, 2021
|
| | | | 292,500 | | | | | | 2,925,000 | | | | | | — | | | | | | — | | | | | | — | | | | | | 2,925,000 | | |
发行代表股
|
| | | | 57,500 | | | | | | 478,857 | | | | | | — | | | | | | — | | | | | | — | | | | | | 478,857 | | |
重新计量账面价值
受制于 的A类普通股 可能需要赎回 value |
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (4,733,799) | | | | | | (4,733,799) | | |
Net loss
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (1,239,720) | | | | | | (1,239,720) | | |
Balance as of December 31, 2021
|
| | | | 350,000 | | | | | | 3,403,857 | | | | | | 1,437,500 | | | | | | 25,000 | | | | | | (5,973,519) | | | | | | (2,544,662) | | |
重新计量账面价值
受制于 的A类普通股 可能需要赎回 value |
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (744,537) | | | | | | (744,537) | | |
存入信托基金的额外金额
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (1,407,758) | | | | | | (1,407,758) | | |
Net loss
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (3,917,800) | | | | | | (3,917,800) | | |
Balance as of December 31, 2022
|
| | | | 350,000 | | | | | $ | 3,403,857 | | | | | | 1,437,500 | | | | | $ | 25,000 | | | | | $ | (12,043,614) | | | | | $ | (8,614,757) | | |
| | |
For the Year
Ended December 31, 2022 |
| |
For the
Period from February 23, 2021 (Inception) Through December 31, 2021 |
| ||||||
经营活动现金流: | | | | | | | | | | | | | |
Net loss
|
| | | $ | (3,917,800) | | | | | $ | (1,239,720) | | |
将净亏损与经营活动中使用的现金净额进行调整: | | | | | | | | | | | | | |
赞助商支付的组建费用
|
| | | | — | | | | | | 7,169 | | |
信托账户中的投资赚取利息
|
| | | | (742,433) | | | | | | (2,104) | | |
流动资产和流动负债变动: | | | | | | | | | | | | | |
Prepaid Expenses
|
| | | | (2,345) | | | | | | (69,208) | | |
应计产品成本和费用
|
| | | | 3,534,095 | | | | | | 549,373 | | |
Due to related parties
|
| | | | 64,327 | | | | | | 355,863 | | |
经营活动中使用的净现金
|
| | | | (1,064,156) | | | | | | (398,627) | | |
投资活动现金流: | | | | | | | | | | | | | |
存入信托账户的本金
|
| | | | (1,407,758) | | | | | | (58,075,000) | | |
处置信托账户中的投资
|
| | | | 41,989,461 | | | | | | — | | |
由投资活动提供(用于)的净现金
|
| | | | 40,581,703 | | | | | | (58,075,000) | | |
融资活动的现金流: | | | | | | | | | | | | | |
首次公开募股的收益
|
| | | | — | | | | | | 49,000,000 | | |
私募收益
|
| | | | — | | | | | | 2,925,000 | | |
超额配售收益,扣除承销商折扣
|
| | | | — | | | | | | 7,350,000 | | |
向比特币发行本票所得收益
|
| | | | 2,545,800 | | | | | | — | | |
赎回A类普通股
|
| | | | (41,989,461) | | | | | | — | | |
延期发行费用的支付
|
| | | | — | | | | | | (387,956) | | |
融资活动提供的现金净额(用于)
|
| | | | (39,443,661) | | | | | | 58,887,044 | | |
Net Change in Cash
|
| | | | 73,886 | | | | | | 413,417 | | |
期初现金
|
| | | | 413,417 | | | | | | — | | |
Cash, end of the period
|
| | | $ | 487,303 | | | | | $ | 413,417 | | |
补充披露非现金活动: | | | | | | | | | | | | | |
保荐人为换取发行B类普通股而支付的延期发行费用
|
| | | $ | — | | | | | $ | 25,000 | | |
重新计量可能赎回的A类普通股的账面价值至赎回价值,包括存入信托的额外金额
|
| | | $ | 2,152,295 | | | | | $ | 4,733,799 | | |
可能赎回的普通股初始价值
|
| | | $ | — | | | | | $ | 57,500,000 | | |
对额外实收资本收取的延期承销佣金
|
| | | $ | — | | | | | $ | 2,012,500 | | |
| | |
For the year ended December 31,
2022 |
| |
For the period from February 23, 2021
(Inception) to December 31, 2021 |
| ||||||||||||||||||||||||||||||
| | |
Redeemable
Class A |
| |
Non-
redeemable Class A |
| |
Class B
|
| |
Redeemable
Class A |
| |
Non-
redeemable Class A |
| |
Class B
|
| ||||||||||||||||||
NUMERATOR | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Allocation of loss
|
| | | $ | (2,988,703) | | | | | $ | (181,921) | | | | | $ | (747,176) | | | | | $ | (862,273) | | | | | $ | (52,486) | | | | | $ | (324,961) | | |
DENOMINATOR | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
加权平均流通股
|
| | | | 5,750,000 | | | | | | 350,000 | | | | | | 1,437,500 | | | | | | 3,704,327 | | | | | | 225,481 | | | | | | 1,396,034 | | |
每股基本和摊薄净亏损
|
| | | $ | (0.52) | | | | | $ | (0.52) | | | | | $ | (0.52) | | | | | $ | (0.23) | | | | | $ | (0.23) | | | | | $ | (0.23) | | |
|
Gross proceeds from IPO
|
| | | $ | 57,500,000 | | |
| Less: | | | | | | | |
|
分配给可能赎回的A类普通股的普通股发行成本
|
| | | | (4,158,799) | | |
| Plus: | | | | | | | |
|
账面价值到赎回价值的重新计量
|
| | | | 4,733,799 | | |
|
可能于2021年12月31日赎回的A类普通股
|
| | | $ | 58,075,000 | | |
| Plus: | | | | | | | |
|
信托账户中的投资赚取利息
|
| | | | 744,537 | | |
|
存入信托基金的额外金额
|
| | | | 1,407,758 | | |
| Less: | | | | | | | |
|
2022年12月5日赎回的A类普通股
|
| | | | (41,989,461) | | |
|
可能于2022年12月31日赎回的A类普通股
|
| | | $ | 18,237,834 | | |
| | |
Note
|
| |
December 31, 2021
|
| |
June 30, 2022
|
| ||||||
| | | | | |
(Audited)
|
| |
(Unaudited)
|
| ||||||
ASSETS | | | | | | | | | | | | | | | | |
现金和现金等价物
|
| |
8
|
| | | | 372,088 | | | | | | 330,770 | | |
Cryptocurrencies
|
| |
9
|
| | | | 6,187 | | | | | | 3,102 | | |
Trade receivables
|
| | | | | | | 8,238 | | | | | | 20,665 | | |
关联方应付金额
|
| |
20
|
| | | | 1,500 | | | | | | 366 | | |
Mining machines
|
| |
11
|
| | | | 46,469 | | | | | | 40,275 | | |
预付款和其他资产
|
| |
10
|
| | | | 35,887 | | | | | | 57,008 | | |
Restricted cash
|
| |
8
|
| | | | 10,310 | | | | | | 10,310 | | |
Right-of-use assets
|
| |
13
|
| | | | 58,941 | | | | | | 57,359 | | |
财产、厂房和设备
|
| |
12
|
| | | | 102,617 | | | | | | 137,820 | | |
Intangible assets
|
| | | | | | | 115 | | | | | | 215 | | |
Deferred tax assets
|
| |
19
|
| | | | 4,622 | | | | | | 1,795 | | |
TOTAL ASSETS
|
| | | | | | | 646,974 | | | | | | 659,685 | | |
LIABILITIES | | | | | | | | | | | | | | | | |
Trade payables
|
| | | | | | | 17,740 | | | | | | 11,970 | | |
其他应付款和应计项目
|
| |
15
|
| | | | 17,258 | | | | | | 14,495 | | |
应付关联方金额
|
| |
20
|
| | | | 19 | | | | | | 19 | | |
Income tax payables
|
| |
19
|
| | | | 10,454 | | | | | | 545 | | |
Deferred revenue
|
| | | | | | | 213,449 | | | | | | 216,969 | | |
Borrowings
|
| |
14
|
| | | | 29,460 | | | | | | 29,627 | | |
Lease liabilities
|
| |
13
|
| | | | 62,968 | | | | | | 62,187 | | |
递延纳税义务
|
| |
19
|
| | | | 7,547 | | | | | | 6,563 | | |
TOTAL LIABILITIES
|
| | | | | | | 358,895 | | | | | | 342,375 | | |
NET ASSETS
|
| | | | | | | 288,079 | | | | | | 317,310 | | |
EQUITY | | | | | | | | | | | | | | | | |
Share capital
|
| |
18
|
| | | | 1 | | | | | | 1 | | |
Retained earnings
|
| |
18
|
| | | | 67,169 | | | | | | 41,975 | | |
Reserves
|
| |
18
|
| | | | 220,909 | | | | | | 275,334 | | |
TOTAL EQUITY
|
| | | | | | | 288,079 | | | | | | 317,310 | | |
| | | | | |
Periods ended June 30,
|
| |||||||||
| | |
Note
|
| |
2021
|
| |
2022
|
| ||||||
| | | | | |
(Unaudited)
(Restated) |
| |
(Unaudited)
|
| ||||||
Revenue
|
| |
6
|
| | |
|
219,676
|
| | | |
|
179,619
|
| |
Cost of revenue
|
| |
16(a)
|
| | | | (76,850) | | | | | | (110,622) | | |
Gross profit
|
| | | | | | | 142,826 | | | | | | 68,997 | | |
Selling expenses
|
| |
16(a)
|
| | | | (832) | | | | | | (6,303) | | |
一般和行政费用
|
| |
16(a)
|
| | | | (11,113) | | | | | | (52,686) | | |
研发费用
|
| |
16(a)
|
| | | | (3,380) | | | | | | (19,743) | | |
其他营业收入/(费用)
|
| |
16(b)
|
| | | | 14,271 | | | | | | (2,791) | | |
Other net gain / (loss)
|
| |
16(c)
|
| | | | (1,780) | | | | | | 1,130 | | |
运营利润/(亏损)
|
| | | | | | | 139,992 | | | | | | (11,396) | | |
Finance income / (expenses)
|
| |
16(d)
|
| | | | 447 | | | | | | (5,823) | | |
税前利润/(亏损)
|
| | | | | | | 140,439 | | | | | | (17,219) | | |
Income tax expenses
|
| |
19
|
| | | | (26,592) | | | | | | (7,975) | | |
Profit / (loss) for the periods
|
| | | | | | | 113,847 | | | | | | (25,194) | | |
其他综合收益/(亏损) | | | | | | | | | | | | | | | | |
Profit / (loss) for the periods
|
| | | | | | | 113,847 | | | | | | (25,194) | | |
本期其他全面亏损 | | | | | | | | | | | | | | | | |
可重新归类为损失的项目 | | | | | | | | | | | | | | | | |
−交换在财务报表折算方面的差异
|
| | | | | | | (232) | | | | | | — | | |
当期其他综合亏损,税后净额
|
| | | | | |
|
(232)
|
| | | | | — | | |
各期间综合收益/(亏损)合计
|
| | | | | | | 113,615 | | | | | | (25,194) | | |
每股收益/(亏损)(基本和稀释后)
|
| |
21
|
| | |
|
0.01
|
| | | |
|
(0.00)
|
| |
加权平均流通股数量(千股)(基本和稀释)
|
| |
21
|
| | | | 12,662,126 | | | | | | 12,662,126 | | |
| | |
Share
Capital |
| |
Retained
Earnings |
| |
Exchange
Reserve |
| |
Other
Reserve |
| |
Invested
Capital |
| |
Total
Equity |
| ||||||||||||||||||
(Unaudited) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Balance at January 1, 2021
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 145,904 | | | | | | 145,904 | | |
Profit for the period
|
| | | | — | | | | | | 98,373 | | | | | | — | | | | | | — | | | | | | 15,474 | | | | | | 113,847 | | |
其他全面亏损
|
| | | | — | | | | | | — | | | | | | (232) | | | | | | — | | | | | | — | | | | | | (232) | | |
拨付法定准备金
|
| | | | — | | | | | | (777) | | | | | | — | | | | | | 777 | | | | | | — | | | | | | — | | |
与重组有关的股本分配
|
| | | | 1 | | | | | | — | | | | | | — | | | | | | (1) | | | | | | — | | | | | | — | | |
视为分发给关联方
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (29,311) | | | | | | (29,311) | | |
投资资本重新分类
|
| | | | — | | | | | | — | | | | | | — | | | | | | 132,067 | | | | | | (132,067) | | | | | | — | | |
Balance at June 30, 2021
|
| | | | 1 | | | | | | 97,596 | | | | | | (232) | | | | | | 132,843 | | | | | | — | | | | | | 230,208 | | |
(Unaudited) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Balance at January 1, 2022
|
| | | | 1 | | | | | | 67,169 | | | | | | (195) | | | | | | 221,104 | | | | | | — | | | | | | 288,079 | | |
Loss for the period
|
| | | | — | | | | | | (25,194) | | | | | | — | | | | | | — | | | | | | — | | | | | | (25,194) | | |
Share-based payments
|
| | | | — | | | | | | — | | | | | | — | | | | | | 54,425 | | | | | | — | | | | | | 54,425 | | |
Balance at June 30, 2022
|
| | | | 1 | | | | | | 41,975 | | | | | | (195) | | | | | | 275,529 | | | | | | — | | | | | | 317,310 | | |
| | |
Periods ended June 30,
|
| |||||||||
| | |
2021
|
| |
2022
|
| ||||||
| | |
(Unaudited)
(Restated) |
| |
(Unaudited)
|
| ||||||
Profit / (loss) for the periods
|
| | | | 113,847 | | | | | | (25,194) | | |
Adjustments for: | | | | | | | | | | | | | |
接受加密货币时确认的收入
|
| | | | (178,004) | | | | | | (156,640) | | |
折旧及摊销
|
| | | | 43,302 | | | | | | 29,251 | | |
股份支付费用
|
| | | | — | | | | | | 54,425 | | |
处置财产、厂房和设备的亏损/(收益)
|
| | | | 45 | | | | | | (554) | | |
矿机处置损失
|
| | | | 36 | | | | | | — | | |
出售加密货币的亏损/(收益)
|
| | | | (16,413) | | | | | | 2,230 | | |
借出的加密货币公允价值变动
|
| | | | 2,488 | | | | | | — | | |
Impairment charges
|
| | | | 2,659 | | | | | | 561 | | |
外币交易损失
|
| | | | 59 | | | | | | 3,903 | | |
债务清偿收益
|
| | | | (881) | | | | | | — | | |
Interest income
|
| | | | (942) | | | | | | (777) | | |
银行贷款利息支出
|
| | | | 3 | | | | | | — | | |
租赁负债利息增加
|
| | | | 383 | | | | | | 1,132 | | |
可转债利息支出
|
| | | | — | | | | | | 1,374 | | |
Income tax expenses
|
| | | | 26,592 | | | | | | 7,975 | | |
Changes in: | | | | | | | | | | | | | |
Trade receivable
|
| | | | — | | | | | | (12,569) | | |
预付款和其他资产
|
| | | | (12,377) | | | | | | (24,393) | | |
待售矿机
|
| | | | 4,550 | | | | | | 571 | | |
关联方应付金额
|
| | | | — | | | | | | 212 | | |
Trade payable
|
| | | | 1,983 | | | | | | (2,382) | | |
Deferred revenue
|
| | | | 7,184 | | | | | | (6,369) | | |
应付关联方金额
|
| | | | 178 | | | | | | — | | |
其他应付款和应计项目
|
| | | | 4,013 | | | | | | (3,055) | | |
经营活动使用现金:
|
| | | | (1,295) | | | | | | (130,299) | | |
Interest paid on leases
|
| | | | (383) | | | | | | (1,132) | | |
可转债支付的利息
|
| | | | — | | | | | | (1,207) | | |
Interest received
|
| | | | 942 | | | | | | 422 | | |
Income tax paid
|
| | | | — | | | | | | (19,629) | | |
Income tax refunded
|
| | | | 55 | | | | | | — | | |
经营活动中使用的净现金
|
| | | | (681) | | | | | | (151,845) | | |
| | |
Periods ended June 30,
|
| |||||||||
| | |
2021
|
| |
2022
|
| ||||||
| | |
(Unaudited)
(Restated) |
| |
(Unaudited)
|
| ||||||
投资活动产生的现金流 | | | | | | | | | | | | | |
购置房产、厂房和设备及无形资产
|
| | | | (17,018) | | | | | | (49,800) | | |
购买矿机
|
| | | | (7,407) | | | | | | — | | |
购买其他金融资产
|
| | | | (2,025) | | | | | | (10,750) | | |
购买加密货币
|
| | | | — | | | | | | (186,006) | | |
Loans to related parties
|
| | | | (31,244) | | | | | | — | | |
关联方还款
|
| | | | 20,000 | | | | | | 923 | | |
Lending to a third party
|
| | | | — | | | | | | (1,226) | | |
处置财产、厂房和设备所得收益
|
| | | | — | | | | | | 597 | | |
出售加密货币所得收益
|
| | | | 190,464 | | | | | | 351,265 | | |
以前处置子公司的应收账款收款
|
| | | | — | | | | | | 9,881 | | |
投资活动产生的净现金
|
| | | | 152,770 | | | | | | 114,884 | | |
融资活动产生的现金流 | | | | | | | | | | | | | |
已支付租赁租金的资本要素
|
| | | | (2,192) | | | | | | (1,623) | | |
视为分发给关联方
|
| | | | (10,943) | | | | | | — | | |
关联方借款偿还情况
|
| | | | (3,332) | | | | | | — | | |
用于融资活动的现金净额
|
| | | | (16,467) | | | | | | (1,623) | | |
现金和现金等价物净增加/(减少)
|
| | | | 135,622 | | | | | | (38,584) | | |
1月1日的现金和现金等价物
|
| | | | 44,753 | | | | | | 372,088 | | |
汇率变动对持有的现金和现金等价物的影响
|
| | | | (658) | | | | | | (2,734) | | |
6月30日的现金和现金等价物
|
| | | | 179,717 | | | | | | 330,770 | | |
| | |
Period ended June 30, 2021
|
| |||||||||||||||
In thousands of USD
|
| |
As previously reported
|
| |
Effect of adjustment —
sale of mining machines |
| |
As restated
|
| |||||||||
Revenue
|
| | | | 215,126 | | | | | | 4,550 | | | | | | 219,676 | | |
Cost of revenue
|
| | | | (72,300) | | | | | | (4,550) | | | | | | (76,850) | | |
| | |
Period ended June 30, 2021
|
| |||||||||||||||
In thousands of USD
|
| |
As previously reported
|
| |
Effect of adjustment —
sale of mining machines |
| |
As restated
|
| |||||||||
经营活动产生的现金流
|
| | | | (37,033) | | | | | | 36,352 | | | | | | (681) | | |
投资活动产生的现金流
|
| | | | 189,122 | | | | | | (36,352) | | | | | | 152,770 | | |
| | |
At December 31, 2021
|
| |||||||||||||||||||||||||||||||||
In thousands of USD
|
| |
Within
1 year or on demand |
| |
More than
1 year but less than 2 years |
| |
More than
2 years but less than 5 years |
| |
More than
5 years |
| |
Total
|
| |
Carrying
amount at December 31 |
| ||||||||||||||||||
Trade payables
|
| | | | 17,740 | | | | | | — | | | | | | — | | | | | | — | | | | | | 17,740 | | | | | | 17,740 | | |
其他应付款和应计项目
|
| | | | 17,258 | | | | | | — | | | | | | — | | | | | | — | | | | | | 17,258 | | | | | | 17,258 | | |
应付关联方金额
|
| | | | 19 | | | | | | — | | | | | | — | | | | | | — | | | | | | 19 | | | | | | 19 | | |
Borrowings
|
| | | | — | | | | | | 29,460 | | | | | | — | | | | | | — | | | | | | 29,460 | | | | | | 29,460 | | |
Lease liabilities
|
| | | | 5,489 | | | | | | 5,516 | | | | | | 16,275 | | | | | | 53,254 | | | | | | 80,534 | | | | | | 62,968 | | |
| | | | | 40,506 | | | | | | 34,976 | | | | | | 16,275 | | | | | | 53,254 | | | | | | 145,011 | | | | | | 127,445 | | |
| | |
At June 30, 2022
|
| |||||||||||||||||||||||||||||||||
In thousands of USD
|
| |
Within
1 year or on demand |
| |
More than
1 year but less than 2 years |
| |
More than
2 years but less than 5 years |
| |
More than
5 years |
| |
Total
|
| |
Carrying
amount at June 30 |
| ||||||||||||||||||
Trade payables
|
| | | | 11,970 | | | | | | — | | | | | | — | | | | | | — | | | | | | 11,970 | | | | | | 11,970 | | |
其他应付款和应计项目
|
| | | | 14,495 | | | | | | — | | | | | | — | | | | | | — | | | | | | 14,495 | | | | | | 14,495 | | |
应付关联方金额
|
| | | | 19 | | | | | | — | | | | | | — | | | | | | — | | | | | | 19 | | | | | | 19 | | |
Borrowings
|
| | | | — | | | | | | 29,627 | | | | | | — | | | | | | — | | | | | | 29,627 | | | | | | 29,627 | | |
Lease liabilities
|
| | | | 5,837 | | | | | | 5,591 | | | | | | 16,851 | | | | | | 50,404 | | | | | | 78,683 | | | | | | 62,187 | | |
| | | | | 32,321 | | | | | | 35,218 | | | | | | 16,851 | | | | | | 50,404 | | | | | | 134,794 | | | | | | 118,298 | | |
In thousands of USD
|
| |
Valuation technique(s)
and key input |
| |
December 31,
2021 |
| |
Level 1
|
| |
Level 2
|
| |
Level 3
|
| ||||||||||||
USDC | | |
Quoted price
|
| | | | 99 | | | | | | 99 | | | | | | — | | | | | | — | | |
对非上市股权工具的投资
|
| |
近期成交价
|
| | | | 1,250 | | | | | | — | | | | | | — | | | | | | 1,250 | | |
In thousands of USD
|
| |
Valuation technique(s)
and key input |
| |
June 30,
2022 |
| |
Level 1
|
| |
Level 2
|
| |
Level 3
|
| ||||||||||||
USDC | | |
Quoted price
|
| | | | 96 | | | | | | 96 | | | | | | — | | | | | | — | | |
对未上市股权的投资
instruments |
| |
近期成交价
|
| | | | 12,000 | | | | | | — | | | | | | — | | | | | | 12,000 | | |
| | |
Periods ended June 30,
|
| |||||||||
In thousands of USD
|
| |
2021
|
| |
2022
|
| ||||||
以公允价值通过重大损益计量的非上市股本工具
unobservable inputs: |
| | | | | | | | | | | | |
At January 1,
|
| | | | — | | | | | | 1,250 | | |
Additions
|
| | | | — | | | | | | 10,750 | | |
在损益中确认的公允价值净值变动
|
| | | | — | | | | | | — | | |
At June 30,
|
| | | | — | | | | | | 12,000 | | |
| | |
Periods ended June 30,
|
| |||||||||
In thousands of USD
|
| |
2021
(Restated) |
| |
2022
|
| ||||||
自营采矿业务
|
| | | | 111,300 | | | | | | 41,010 | | |
Cloud hash rate | | | | | | | | | | | | | |
Hash rate subscription
|
| | | | 17,923 | | | | | | 46,861 | | |
电费订阅
|
| | | | 17,875 | | | | | | 24,583 | | |
加速计划安排的其他考虑因素
|
| | | | 26,179 | | | | | | 3,449 | | |
Sales of mining machines
|
| | | | 37,805 | | | | | | 442 | | |
云托管安排
|
| | | | 6,004 | | | | | | 6,787 | | |
General hosting
|
| | | | 857 | | | | | | 53,000 | | |
Others(1) | | | | | 1,733 | | | | | | 3,487 | | |
Total revenues
|
| | | | 219,676 | | | | | | 179,619 | | |
| | |
Periods ended June 30,
|
| |||||||||
In thousands of USD
|
| |
2021
(Restated) |
| |
2022
|
| ||||||
Singapore
|
| | | | 76,476 | | | | | | 5,167 | | |
亚洲,不包括新加坡
|
| | | | 85,066 | | | | | | 97,630 | | |
North America
|
| | | | 43,006 | | | | | | 59,658 | | |
Europe
|
| | | | 8,459 | | | | | | 11,251 | | |
Others
|
| | | | 6,669 | | | | | | 5,913 | | |
Total
|
| | | | 219,676 | | | | | | 179,619 | | |
In thousands of USD
|
| |
At December 31,
2021 |
| |
At June 30,
2022 |
| ||||||
Singapore
|
| | | | 7,481 | | | | | | 9,004 | | |
North America
|
| | | | 181,864 | | | | | | 201,182 | | |
Europe
|
| | | | 18,797 | | | | | | 25,483 | | |
Total
|
| | | | 208,142 | | | | | | 235,669 | | |
In thousands of USD
|
| |
At December 31,
2021 |
| |
At June 30,
2022 |
| ||||||
US dollar
|
| | | | 368,115 | | | | | | 280,014 | | |
Singapore dollar
|
| | | | 2,829 | | | | | | 33,836 | | |
Chinese renminbi
|
| | | | 37 | | | | | | 2,998 | | |
Norwegian krone
|
| | | | 1,104 | | | | | | 13,017 | | |
Euro
|
| | | | 3 | | | | | | 847 | | |
Hongkong dollar
|
| | | | — | | | | | | 58 | | |
按币种划分的现金和现金等价物合计
|
| | | | 372,088 | | | | | | 330,770 | | |
Restricted cash
|
| | | | 10,310 | | | | | | 10,310 | | |
Total restricted cash
|
| | | | 10,310 | | | | | | 10,310 | | |
| | |
At December 31, 2021
|
| |
At June 30, 2022
|
|
取款金额(单位:千美元)
|
| |
10,293
|
| |
10,293
|
|
过期日期范围
|
| |
July 2022 to June 2025
|
| |
July 2022 to June 2025
|
|
In thousands of USD
|
| |
At December 31,
2021 |
| |
At June 30,
2022 |
| ||||||
USDC以外的加密货币
|
| | | | 6,088 | | | | | | 3,006 | | |
USDC | | | | | 99 | | | | | | 96 | | |
加密货币总数
|
| | | | 6,187 | | | | | | 3,102 | | |
| | |
Periods ended June 30,
|
| |||||||||
In thousands of USD
|
| |
2021
|
| |
2022
|
| ||||||
Cost: | | | | | | | | | | | | | |
Beginning balances
|
| | | | 9,656 | | | | | | 6,697 | | |
Additions
|
| | | | 210,172 | | | | | | 554,586 | | |
Loan to a third party(2)
|
| | | | (10,222) | | | | | | — | | |
从关联方购买以加密货币表示的理财产品(4)
|
| | | | — | | | | | | (149,972) | | |
Loan to a related party(3)
|
| | | | — | | | | | | (50,025) | | |
Disposals
|
| | | | (175,465) | | | | | | (357,113) | | |
代表关联方支付的加密货币(1)
|
| | | | (24,852) | | | | | | — | | |
Ending balances
|
| | | | 9,289 | | | | | | 4,173 | | |
Impairment: | | | | | | | | | | | | | |
Beginning balances
|
| | | | (74) | | | | | | (510) | | |
Additions
|
| | | | (528) | | | | | | (561) | | |
Ending balances
|
| | | | (602) | | | | | | (1,071) | | |
Net book value: | | | | | | | | | | | | | |
Beginning balances
|
| | | | 9,582 | | | | | | 6,187 | | |
Ending balances
|
| | | | 8,687 | | | | | | 3,102 | | |
| | |
Periods ended June 30,
|
| |||||||||
In thousands of USD
|
| |
2021
|
| |
2022
|
| ||||||
Cost: | | | | | | | | | | | | | |
Beginning balances
|
| | | | 9,601 | | | | | | 6,598 | | |
Additions
|
| | | | 207,990 | | | | | | 481,077 | | |
Loan to a third party(2)
|
| | | | (10,222) | | | | | | — | | |
从关联方购买以加密货币表示的理财产品(4)
|
| | | | — | | | | | | (149,972) | | |
Loan to a related party(3)
|
| | | | — | | | | | | (15,004) | | |
| | |
Periods ended June 30,
|
| |||||||||
In thousands of USD
|
| |
2021
|
| |
2022
|
| ||||||
Disposals
|
| | | | (173,290) | | | | | | (318,622) | | |
代表关联方支付的USDC以外的加密货币(1)
|
| | | | (24,852) | | | | | | — | | |
Ending balances
|
| | | | 9,227 | | | | | | 4,077 | | |
Impairment: | | | | | | | | | | | | | |
Beginning balances
|
| | | | (74) | | | | | | (510) | | |
Additions
|
| | | | (528) | | | | | | (561) | | |
Ending balances
|
| | | | (602) | | | | | | (1,071) | | |
Net book value: | | | | | | | | | | | | | |
Beginning balances
|
| | | | 9,527 | | | | | | 6,088 | | |
Ending balances
|
| | | | 8,625 | | | | | | 3,006 | | |
|
In thousands of USD
|
| |
At December 31,
2021 |
| |
At June 30,
2022 |
| ||||||
Deposits
|
| | | | 6,669 | | | | | | 19,910 | | |
向供应商预付款
|
| | | | 14,450 | | | | | | 13,696 | | |
对非上市股权工具的投资(2) | | | | | | | | | | | | | |
–Investment A
|
| | | | 1,000 | | | | | | 1,000 | | |
–Investment B
|
| | | | 250 | | | | | | 1,000 | | |
– Investment C
|
| | | | — | | | | | | 10,000 | | |
可抵扣的进项增值税
|
| | | | 760 | | | | | | 2,208 | | |
预付所得税
|
| | | | — | | | | | | 3,588 | | |
第三方应收(3)
|
| | | | — | | | | | | 1,226 | | |
被处置子公司应收(1)
|
| | | | 10,203 | | | | | | — | | |
Others
|
| | | | 2,555 | | | | | | 4,380 | | |
Total
|
| | | | 35,887 | | | | | | 57,008 | | |
In thousands of USD
|
| |
Mining Machines
|
| |||
Cost: | | | | | | | |
At January 1, 2021
|
| | | | 129,246 | | |
Additions
|
| | | | 8,855 | | |
Disposals
|
| | | | (33,276) | | |
Exchange adjustments
|
| | | | 195 | | |
At June 30, 2021
|
| | | | 105,020 | | |
累计折旧: | | | | | | | |
At January 1, 2021
|
| | | | (64,446) | | |
Charge for the period
|
| | | | (34,118) | | |
Disposals
|
| | | | 28,690 | | |
Exchange adjustments
|
| | | | (229) | | |
At June 30, 2021
|
| | | | (70,103) | | |
Impairment: | | | | | | | |
At January 1, 2021
|
| | | | — | | |
Additions(1) | | | | | (106) | | |
At June 30, 2021
|
| | | | (106) | | |
Net book value: | | | | | | | |
At June 30, 2021
|
| | | | 34,811 | | |
Cost: | | | | | | | |
At January 1, 2022
|
| | | | 123,136 | | |
Additions
|
| | | | 9,422 | | |
Disposals
|
| | | | (733) | | |
At June 30, 2022
|
| | | | 131,825 | | |
累计折旧: | | | | | | | |
At January 1, 2022
|
| | | | (76,561) | | |
Charge for the period
|
| | | | (15,045) | | |
Disposals
|
| | | | 162 | | |
At June 30, 2022
|
| | | | (91,444) | | |
Impairment: | | | | | | | |
At January 1, 2022
|
| | | | (106) | | |
At June 30, 2022
|
| | | | (106) | | |
Net book value: | | | | | | | |
At June 30, 2022
|
| | | | 40,275 | | |
In thousands of USD
|
| |
Construction
in progress |
| |
Building
|
| |
Land
|
| |
Machinery
|
| |
Electronic
equipment |
| |
Leasehold
improvements |
| |
Others
|
| |
Total
|
| ||||||||||||||||||||||||
Cost: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
At January 1, 2021
|
| | | | 3,373 | | | | | | 22,563 | | | | | | 484 | | | | | | 9,143 | | | | | | 2,042 | | | | | | 28,926 | | | | | | 1,996 | | | | | | 68,527 | | |
Additions
|
| | | | 18,661 | | | | | | — | | | | | | — | | | | | | 28 | | | | | | 2,479 | | | | | | — | | | | | | 2 | | | | | | 21,170 | | |
在建工程已转入
|
| | | | (776) | | | | | | — | | | | | | — | | | | | | — | | | | | | 199 | | | | | | 577 | | | | | | — | | | | | | — | | |
Disposals
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (154) | | | | | | (45) | | | | | | (101) | | | | | | (300) | | |
At June 30, 2021
|
| | | | 21,258 | | | | | | 22,563 | | | | | | 484 | | | | | | 9,171 | | | | | | 4,566 | | | | | | 29,458 | | | | | | 1,897 | | | | | | 89,397 | | |
累计折旧: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
At January 1, 2021
|
| | | | — | | | | | | (1,288) | | | | | | — | | | | | | (1,193) | | | | | | (703) | | | | | | (10,418) | | | | | | (556) | | | | | | (14,158) | | |
Charge for the period
|
| | | | — | | | | | | (546) | | | | | | — | | | | | | (668) | | | | | | (327) | | | | | | (4,895) | | | | | | (288) | | | | | | (6,724) | | |
Disposals
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 102 | | | | | | 79 | | | | | | 74 | | | | | | 255 | | |
At June 30, 2021
|
| | | | — | | | | | | (1,834) | | | | | | — | | | | | | (1,861) | | | | | | (928) | | | | | | (15,234) | | | | | | (770) | | | | | | (20,627) | | |
Impairment: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
At January 1, 2021
|
| | | | (2,211) | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (2,211) | | |
At June 30, 2021
|
| | | | (2,211) | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (2,211) | | |
Net book value: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
At June 30, 2021
|
| | | | 19,047 | | | | | | 20,729 | | | | | | 484 | | | | | | 7,310 | | | | | | 3,638 | | | | | | 14,224 | | | | | | 1,127 | | | | | | 66,559 | | |
Cost: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
At January 1, 2022
|
| | | | 33,589 | | | | | | 23,449 | | | | | | 484 | | | | | | 15,734 | | | | | | 5,335 | | | | | | 48,425 | | | | | | 3,522 | | | | | | 130,538 | | |
Additions
|
| | | | 39,910 | | | | | | — | | | | | | — | | | | | | 119 | | | | | | 2,336 | | | | | | 581 | | | | | | 4,066 | | | | | | 47,012 | | |
在建工程已转入
|
| | | | (25,876) | | | | | | — | | | | | | — | | | | | | 6,716 | | | | | | 312 | | | | | | 18,657 | | | | | | 191 | | | | | | — | | |
Disposals
|
| | | | — | | | | | | — | | | | | | — | | | | | | (23) | | | | | | (28) | | | | | | — | | | | | | — | | | | | | (51) | | |
At June 30, 2022
|
| | | | 47,623 | | | | | | 23,449 | | | | | | 484 | | | | | | 22,546 | | | | | | 7,955 | | | | | | 67,663 | | | | | | 7,779 | | | | | | 177,499 | | |
累计折旧: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
At January 1, 2022
|
| | | | — | | | | | | (2,388) | | | | | | — | | | | | | (2,427) | | | | | | (1,034) | | | | | | (21,111) | | | | | | (961) | | | | | | (27,921) | | |
Charge for the period
|
| | | | — | | | | | | (568) | | | | | | — | | | | | | (1,887) | | | | | | (617) | | | | | | (8,114) | | | | | | (580) | | | | | | (11,766) | | |
Disposals
|
| | | | — | | | | | | — | | | | | | — | | | | | | 2 | | | | | | 6 | | | | | | — | | | | | | — | | | | | | 8 | | |
At June 30, 2022
|
| | | | — | | | | | | (2,956) | | | | | | — | | | | | | (4,312) | | | | | | (1,645) | | | | | | (29,225) | | | | | | (1,541) | | | | | | (39,679) | | |
Net book value: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
At June 30, 2022
|
| | | | 47,623 | | | | | | 20,493 | | | | | | 484 | | | | | | 18,234 | | | | | | 6,310 | | | | | | 38,438 | | | | | | 6,238 | | | | | | 137,820 | | |
In thousands of USD
|
| |
At December 31,
2021 |
| |
At June 30,
2022 |
| ||||||
Land and buildings
|
| | | | 58,941 | | | | | | 57,359 | | |
Total right-of-use assets
|
| | | | 58,941 | | | | | | 57,359 | | |
In thousands of USD
|
| |
At December 31,
2021 |
| |
At June 30,
2022 |
| ||||||
租赁负债在12个月内到期
|
| | | | 3,287 | | | | | | 3,651 | | |
租赁负债到期时间超过12个月
|
| | | | 59,681 | | | | | | 58,536 | | |
租赁总负债
|
| | | | 62,968 | | | | | | 62,187 | | |
| | |
Periods ended June 30,
|
| |||||||||
In thousands of USD
|
| |
2021
|
| |
2022
|
| ||||||
使用权资产折旧费用
|
| | | | 2,384 | | | | | | 2,411 | | |
Interest expense
|
| | | | 383 | | | | | | 1,132 | | |
与可变付款租赁相关的费用
|
| | | | 307 | | | | | | 284 | | |
与短期租赁相关的费用
|
| | | | 351 | | | | | | 316 | | |
Total
|
| | | | 3,425 | | | | | | 4,143 | | |
In thousands of USD
|
| |
At December 31,
2021 |
| |
At June 30,
2022 |
| ||||||
Convertible debt(1)
|
| | | | 29,460 | | | | | | 29,627 | | |
Total
|
| | | | 29,460 | | | | | | 29,627 | | |
In thousands of USD
|
| |
At December 31,
2021 |
| |
At June 30,
2022 |
| ||||||
Payables for surtaxes
|
| | | | 8,184 | | | | | | 8,316 | | |
应计营业费用
|
| | | | 2,108 | | | | | | 3,360 | | |
员工相关费用的应付款
|
| | | | 5,839 | | | | | | 702 | | |
Others
|
| | | | 1,127 | | | | | | 2,117 | | |
Total
|
| | | | 17,258 | | | | | | 14,495 | | |
| | |
Periods ended June 30,
|
| |||||||||
In thousands of USD
|
| |
2021
(Restated) |
| |
2022
|
| ||||||
Staff cost | | | | | | | | | | | | | |
– Salaries, wages and other benefits
|
| | | | 10,939 | | | | | | 23,874 | | |
Share – based payment expenses
|
| | | | — | | | | | | 54,425 | | |
Amortization | | | | | | | | | | | | | |
– intangible assets
|
| | | | 94 | | | | | | 29 | | |
Depreciation | | | | | | | | | | | | | |
– mining machines
|
| | | | 34,118 | | | | | | 15,045 | | |
– property, plant and equipment
|
| | | | 6,706 | | | | | | 11,766 | | |
– right – of-use assets
|
| | | | 2,384 | | | | | | 2,411 | | |
操作矿机的电费
|
| | | | 25,746 | | | | | | 59,354 | | |
矿机及配件销售成本
|
| | | | 4,550 | | | | | | 571 | | |
Consulting service fee
|
| | | | 2,369 | | | | | | 3,012 | | |
Tax and surcharge
|
| | | | 241 | | | | | | 2,261 | | |
Advertising expenses
|
| | | | 368 | | | | | | 416 | | |
Office expenses
|
| | | | 962 | | | | | | 1,333 | | |
研发技术服务费
|
| | | | 740 | | | | | | 526 | | |
低值易耗品费用
|
| | | | 95 | | | | | | 2,412 | | |
可变租金租赁费用
|
| | | | 307 | | | | | | 284 | | |
短期租赁费用
|
| | | | 351 | | | | | | 316 | | |
矿机减值损失
|
| | | | 106 | | | | | | — | | |
Logistic fee
|
| | | | 180 | | | | | | 1,477 | | |
| | |
Periods ended June 30,
|
| |||||||||
In thousands of USD
|
| |
2021
(Restated) |
| |
2022
|
| ||||||
Travel expenses
|
| | | | 199 | | | | | | 2,015 | | |
Insurance fee
|
| | | | 368 | | | | | | 2,091 | | |
Others
|
| | | | 1,352 | | | | | | 5,736 | | |
收入、销售、一般和行政以及研发费用的总成本
|
| | | | 92,175 | | | | | | 189,354 | | |
|
| | |
Periods ended June 30,
|
| |||||||||
In thousands of USD
|
| |
2021
|
| |
2022
|
| ||||||
出售加密货币的净收益/(亏损)
|
| | | | 16,413 | | | | | | (2,230) | | |
加密货币减值损失确认
|
| | | | (528) | | | | | | (561) | | |
借出的加密货币公允价值变动
|
| | | | (2,488) | | | | | | — | | |
矿机报废净亏损
|
| | | | (36) | | | | | | — | | |
Others
|
| | | | 910 | | | | | | — | | |
Total
|
| | | | 14,271 | | | | | | (2,791) | | |
| | |
Periods ended June 30,
|
| |||||||||
In thousands of USD
|
| |
2021
|
| |
2022
|
| ||||||
债务清偿收益
|
| | | | 881 | | | | | | — | | |
处置财产、厂房和设备的净收益/(亏损)
|
| | | | (45) | | | | | | 554 | | |
Government grants
|
| | | | 35 | | | | | | 19 | | |
提前投资减值损失(1)
|
| | | | (2,025) | | | | | | — | | |
Others
|
| | | | (626) | | | | | | 557 | | |
Total
|
| | | | (1,780) | | | | | | 1,130 | | |
| | |
Periods ended
June 30, |
| |||||||||
In thousands of USD
|
| |
2021
|
| |
2022
|
| ||||||
租赁负债利息
|
| | | | (383) | | | | | | (1,132) | | |
加密货币交易服务费
|
| | | | (27) | | | | | | (79) | | |
外币交易损失
|
| | | | (59) | | | | | | (3,903) | | |
Interest income
|
| | | | 942 | | | | | | 777 | | |
银行贷款利息支出
|
| | | | (3) | | | | | | — | | |
可转债利息支出
|
| | | | — | | | | | | (1,374) | | |
Others
|
| | | | (23) | | | | | | (112) | | |
Total
|
| | | | 447 | | | | | | (5,823) | | |
| | |
Period ended June 30, 2022
|
| |||||||||||||||
| | |
Number of options
(‘000) |
| |
Average exercise
price per share award (US$) |
| |
Average fair value
per share award (US$) |
| |||||||||
As at January 1, 2022
|
| | | | 1,097,852 | | | | | | 0.03 | | | | | | 0.23 | | |
在此期间发放的许可证
|
| | | | 123,464 | | | | | | 0.03 | | | | | | 0.17 | | |
Forfeited
|
| | | | (14,672) | | | | | | 0.03 | | | | | | 0.22 | | |
As at June 30, 2022
|
| | | | 1,206,644 | | | | | | 0.03 | | | | | | 0.22 | | |
Vested and exercisable at June 30, 2022
|
| | | | 397,948 | | | | | | 0.03 | | | | | | 0.22 | | |
In thousands of USD
|
| |
Period ended
June 30, 2022 |
| |||
Cost of revenue
|
| | | | 5,812 | | |
一般和行政费用
|
| | | | 29,256 | | |
研发费用
|
| | | | 14,906 | | |
Selling expenses
|
| | | | 4,451 | | |
Total
|
| | | | 54,425 | | |
| | |
At January 1, 2022
|
| |
At April 1, 2022
|
| |
At July 1, 2022
|
|
Dividend yield (%)
|
| |
—
|
| |
—
|
| |
—
|
|
Expected volatility (%)
|
| |
128%
|
| |
123%
|
| |
120%
|
|
Risk-free interest rate (%)
|
| |
1.618%
|
| |
2.415%
|
| |
2.893%
|
|
Exercise multiple
|
| |
2.20 – 2.80
|
| |
2.20
|
| |
2.20
|
|
| | |
Class A
Ordinary Shares |
| |
Amount
in USD |
| ||||||
截至2021年1月1日,已发行和已发行股票
|
| | | | — | | | | | | — | | |
重组后的股份分配
|
| | | | 10,016,592,322 | | | | | | 1,002 | | |
截至2021年6月30日,已发行和已发行股票
|
| | | | 10,016,592,322 | | | | | | 1,002 | | |
| | |
Series A
Preferred Shares |
| |
Amount
in USD |
| |
Series B
Preferred Shares |
| |
Amount
in USD |
| |
Series B+
Preferred Shares |
| |
Amount
in USD |
| ||||||||||||||||||
截至2021年1月1日,已发行和已发行股票
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
重组后的股份分配
|
| | | | 461,033,549 | | | | | | 46 | | | | | | 870,232,230 | | | | | | 87 | | | | | | 1,314,267,705 | | | | | | 131 | | |
截至2021年6月30日,已发行和已发行股票
|
| | | | 461,033,549 | | | | | | 46 | | | | | | 870,232,230 | | | | | | 87 | | | | | | 1,314,267,705 | | | | | | 131 | | |
| | |
Class A
Ordinary Shares |
| |
Amount
in USD |
| |
Class B
Ordinary Shares |
| |
Amount
in USD |
| ||||||||||||
截至2022年1月1日,已发行和已发行股票
|
| | | | 4,384,796,703 | | | | | | 439 | | | | | | 5,631,795,619 | | | | | | 563 | | |
截至2022年6月30日,已发行和已发行股票
|
| | | | 4,384,796,703 | | | | | | 439 | | | | | | 5,631,795,619 | | | | | | 563 | | |
| | |
Series A
Preferred Shares |
| |
Amount
in USD |
| |
Series B
Preferred Shares |
| |
Amount
in USD |
| |
Series B+
Preferred Shares |
| |
Amount
in USD |
| ||||||||||||||||||
截至2022年1月1日,已发行和已发行股票
|
| | | | 461,033,549 | | | | | | 46 | | | | | | 870,232,230 | | | | | | 87 | | | | | | 1,314,267,705 | | | | | | 131 | | |
截至2022年6月30日,已发行和已发行股票
|
| | | | 461,033,549 | | | | | | 46 | | | | | | 870,232,230 | | | | | | 87 | | | | | | 1,314,267,705 | | | | | | 131 | | |
| | |
Periods ended June 30,
|
| |||||||||
In thousands of USD
|
| |
2021
|
| |
2022
|
| ||||||
当期所得税支出
|
| | | | 10,945 | | | | | | 6,132 | | |
递延所得税费用
|
| | | | 15,647 | | | | | | 1,843 | | |
Total
|
| | | | 26,592 | | | | | | 7,975 | | |
In thousands of USD
|
| |
At December 31,
2021 |
| |
At June 30,
2022 |
| ||||||
Deferred tax assets
|
| | | | | | | | | | | | |
Net operating losses
|
| | | | 4,362 | | | | | | 1,527 | | |
Share-based payments
|
| | | | — | | | | | | 2,111 | | |
财产、厂房和设备
|
| | | | 260 | | | | | | 268 | | |
递延税金资产总额
|
| | | | 4,622 | | | | | | 3,906 | | |
递延纳税头寸抵销涉及同一税务机关征收的所得税
|
| | | | — | | | | | | (2,111) | | |
Deferred tax assets
|
| | | | 4,622 | | | | | | 1,795 | | |
递延纳税义务
|
| | | | | | | | | | | | |
财产、厂房和设备
|
| | | | (7,547) | | | | | | (8,674) | | |
递延纳税负债头寸的抵销涉及同一税务机关征收的所得税
|
| | | | — | | | | | | 2,111 | | |
递延纳税义务
|
| | | | (7,547) | | | | | | (6,563) | | |
递延税项净资产/(负债)
|
| | | | (2,925) | | | | | | (4,768) | | |
In thousands of USD
|
| |
January 1,
2021 |
| |
Recognized in
profit or loss |
| |
Charged to
invested capital(1) |
| |
June 30,
2021 |
| ||||||||||||
税损结转
|
| | | | 23,592 | | | | | | (17,190) | | | | | | 2,094 | | | | | | 8,496 | | |
Accrued expenses
|
| | | | 704 | | | | | | (704) | | | | | | — | | | | | | — | | |
财产、厂房和设备
|
| | | | 5,806 | | | | | | 2,247 | | | | | | — | | | | | | 8,053 | | |
Net deferred tax assets
|
| | | | 30,102 | | | | | | (15,647) | | | | | | 2,094 | | | | | | 16,549 | | |
In thousands of USD
|
| |
January 1,
2022 |
| |
Recognized in
profit or loss |
| |
Charged to
invested capital(1) |
| |
June 30,
2022 |
| ||||||||||||
税损结转
|
| | | | 4,362 | | | | | | (2,835) | | | | | | — | | | | | | 1,527 | | |
Share-based payments
|
| | | | — | | | | | | 2,111 | | | | | | — | | | | | | 2,111 | | |
财产、厂房和设备
|
| | | | (7,287) | | | | | | (1,119) | | | | | | — | | | | | | (8,406) | | |
递延纳税净负债
|
| | | | (2,925) | | | | | | (1,843) | | | | | | — | | | | | | (4,768) | | |
Tax Jurisdiction
|
| |
Amount in
thousands of USD |
| |
Earliest year
of expiration if not utilized |
| ||||||
Singapore
|
| | | | 147,509 | | | | | | 无限期 | | |
Hong Kong
|
| | | | 4,821 | | | | | | 无限期 | | |
Total | | | | | 152,330 | | | | | | | | |
| | |
Periods ended June 30,
|
| |||||||||
In thousands of USD
|
| |
2021
|
| |
2022
|
| ||||||
工资和其他报酬
|
| | | | 1,043 | | | | | | 6,723 | | |
Total
|
| | | | 1,043 | | | | | | 6,723 | | |
In thousands of USD
|
| |
Period ended
June 30, 2021 |
| |||
根据简明合并合并投资资本和权益变动表被视为分配给关联方
|
| | | | (29,311) | | |
公司分配
|
| | | | (2,167) | | |
Bitmain业务转移到的资产和负债归属的净影响
重组期间的集团 |
| | | | 20,535 | | |
按简明合并和合并现金流量表计算的对关联方的合计分配
|
| | |
|
(10,943)
|
| |
In thousands of USD
|
| |
Period ended
June 30, 2021 |
| |||
BitMain和BTC的收入
|
| | | | 73,522 | | |
Name of related parties
|
| |
与集团的关系
|
|
Matrixport金融科技控股集团及其子公司(“Matrixport Group”) | | | 集团控股人士是Matrixport Group的联合创始人和董事会主席,对Matrixport Group具有重大影响力。 | |
In thousands of USD
|
| |
At December 31,
2021 |
| |
At June 30,
2022 |
| ||||||
关联方到期 | | | | | | | | | | | | | |
− Trade receivables
|
| | | | 413 | | | | | | 201 | | |
− Loans to a related party(2)
|
| | | | 1,087 | | | | | | 165 | | |
关联方到期合计
|
| | | | 1,500 | | | | | | 366 | | |
Due to related party
|
| | | | | | | | | | | | |
− Other payables(1)
|
| | | | 19 | | | | | | 19 | | |
关联方应收款项合计
|
| | | | 19 | | | | | | 19 | | |
| | |
Periods ended June 30,
|
| |||||||||
In thousands of USD
|
| |
2021
|
| |
2022
|
| ||||||
为关联方提供服务
|
| | | | — | | | | | | 1,377 | | |
接受关联方服务
|
| | | | 178 | | | | | | 82 | | |
从关联方获得的利息
|
| | | | 807 | | | | | | 355 | | |
关联方退还理财产品
|
| | | | — | | | | | | 283 | | |
| | |
Type of
cryptocurrency |
| |
Amount in
thousands of cryptocurrencies |
| |
Date of
purchase / lending |
| |
Date of
redemption / collection |
| |
Effective annual
yield of return / interest rate |
| |||||||||
财富管理产品 - A型
|
| | | | 美国农业部 | | | | | | 80,000 | | | |
January 14, 2022
|
| |
March 27, 2022
|
| | | | 1.00% | | |
Loan
|
| | | | 美国农业部 | | | | | | 15,000 | | | |
April 1, 2022
|
| |
June 28, 2022
|
| | | | 5.83% | | |
Loan
|
| | | | USDC | | | | | | 5,000 | | | |
April 1, 2022
|
| |
June 28, 2022
|
| | | | 7.00% | | |
财富管理产品 - A型
|
| | | | 美国农业部 | | | | | | 10,000 | | | |
April 15, 2022
|
| |
June 17, 2022
|
| | | | 3.06% | | |
Loan
|
| | | | USDC | | | | | | 30,000 | | | |
May 13, 2022
|
| |
May 20, 2022
|
| | | | 15.00% | | |
理财产品 - B型
|
| | | | 美国农业部 | | | | | | 10,000 | | | |
June 17, 2022
|
| |
June 28, 2022
|
| | | | 5.70% | | |
理财产品 - B型
|
| | | | 美国农业部 | | | | | | 50,000 | | | |
June 20, 2022
|
| |
June 28, 2022
|
| | | | 5.92% | | |
| | |
Periods ended June 30,
|
| |||||||||
单位:千美元,不包括每股数据
|
| |
2021
|
| |
2022
|
| ||||||
本集团普通股股东应占利润/(亏损)
|
| | | | 113,847 | | | | | | (25,194) | | |
已发行普通股加权平均数(千股)
|
| | | | 12,662,126 | | | | | | 12,662,126 | | |
每股收益/(亏损),基本和稀释后(美元)
|
| | | | 0.01 | | | | | | (0.00) | | |
| | |
Periods ended June 30,
|
| |||||||||
In thousands of USD
|
| |
2021
|
| |
2022
|
| ||||||
非现金投融资交易 | | | | | | | | | | | | | |
以经营换取的经营租赁使用权资产
lease liabilities |
| | | | 84 | | | | | | 863 | | |
代表关联方支付的加密货币
|
| | | | 24,852 | | | | | | — | | |
以加密货币形式购买矿机的付款
|
| | | | 1,414 | | | | | | 2,210 | | |
因购置财产、厂房和设备而承担的债务
|
| | | | 4,317 | | | | | | — | | |
Lending made to a third party in form of cryptocurrencies . . . . . . . . . . . . . . . . . . . .
|
| | | | 10,222 | | | | | | — | | |
以加密货币形式向关联方放贷
|
| | | | — | | | | | | 50,025 | | |
以加密货币形式向关联方收取借款
|
| | | | — | | | | | | 50,381 | | |
使用加密货币购买理财产品
|
| | | | — | | | | | | 149,972 | | |
以加密货币形式赎回理财产品
|
| | | | — | | | | | | 150,268 | | |
| | |
Note
|
| |
December 31,
2020 |
| |
December 31,
2021 |
| ||||||
ASSETS | | | | | | | | | | | | | | | | |
现金和现金等价物
|
| |
5
|
| | | | 44,753 | | | | | | 372,088 | | |
Cryptocurrencies
|
| |
6
|
| | | | 9,582 | | | | | | 6,187 | | |
Trade receivables
|
| | | | | | | 419 | | | | | | 8,238 | | |
关联方应付金额
|
| |
17
|
| | | | 611,029 | | | | | | 1,500 | | |
Mining machines
|
| |
8
|
| | | | 64,800 | | | | | | 46,469 | | |
预付款和其他资产
|
| |
7
|
| | | | 14,876 | | | | | | 35,887 | | |
Restricted cash
|
| |
5
|
| | | | 7,339 | | | | | | 10,310 | | |
Right-of-use assets
|
| |
10
|
| | | | 18,168 | | | | | | 58,941 | | |
财产、厂房和设备
|
| |
9
|
| | | | 52,158 | | | | | | 102,617 | | |
Intangible assets
|
| | | | | | | 76 | | | | | | 115 | | |
Deferred tax assets
|
| |
16
|
| | | | 30,102 | | | | | | 4,622 | | |
TOTAL ASSETS
|
| | | | | | | 853,302 | | | | | | 646,974 | | |
LIABILITIES | | | | | | | | | | | | | | | | |
Trade payables
|
| | | | | | | 3,062 | | | | | | 17,740 | | |
其他应付款和应计项目
|
| |
12
|
| | | | 6,953 | | | | | | 17,258 | | |
应付关联方金额
|
| |
17
|
| | | | 662,948 | | | | | | 19 | | |
Income tax payables
|
| | | | | | | 56 | | | | | | 10,454 | | |
Deferred revenue
|
| | | | | | | 11,552 | | | | | | 213,449 | | |
Borrowings
|
| |
11
|
| | | | 877 | | | | | | 29,460 | | |
Lease liabilities
|
| |
10
|
| | | | 21,950 | | | | | | 62,968 | | |
递延纳税义务
|
| |
16
|
| | | | — | | | | | | 7,547 | | |
TOTAL LIABILITIES
|
| | | | | | | 707,398 | | | | | | 358,895 | | |
NET ASSETS
|
| | | | | | | 145,904 | | | | | | 288,079 | | |
EQUITY | | | | | | | | | | | | | | | | |
Invested capital
|
| |
15
|
| | | | 145,904 | | | | | | — | | |
Share capital
|
| |
15
|
| | | | — | | | | | | 1 | | |
Retained earnings
|
| |
15
|
| | | | — | | | | | | 67,169 | | |
Reserves
|
| |
15
|
| | | | — | | | | | | 220,909 | | |
TOTAL EQUITY
|
| | | | | | | 145,904 | | | | | | 288,079 | | |
| | | | | | | | |
Years ended December 31,
|
| |||||||||||||||
| | |
Note
|
| |
2019
(Restated) |
| |
2020
(Restated) |
| |
2021
|
| ||||||||||||
Revenue
|
| |
2(a), 2(p)
|
| | |
|
88,771
|
| | | |
|
186,387
|
| | | |
|
394,661
|
| | |||
Cost of revenue
|
| |
2(a), 13(a)
|
| | | | (98,839) | | | | | | (209,564) | | | | | | (153,255) | | | |||
Gross profit / (loss)
|
| | | | | | | | | | (10,068) | | | | | | (23,177) | | | | | | 241,406 | | |
Selling expenses
|
| | | | 13(a) | | | | | | (3,137) | | | | | | (5,567) | | | | | | (8,448) | | |
一般和行政费用
|
| | | | 13(a) | | | | | | (7,550) | | | | | | (20,268) | | | | | | (89,735) | | |
研发费用
|
| | | | 13(a) | | | | | | (4,746) | | | | | | (9,790) | | | | | | (29,501) | | |
其他营业收入/(费用)
|
| | | | 13(b) | | | | | | (6,027) | | | | | | (2,045) | | | | | | 14,625 | | |
Other net gain / (loss)
|
| | | | 13(c) | | | | | | 230 | | | | | | (2,560) | | | | | | 2,483 | | |
运营利润/(亏损)
|
| | | | | | | | | | (31,298) | | | | | | (63,407) | | | | | | 130,830 | | |
Finance income / (expenses)
|
| | | | 13(d) | | | | | | 468 | | | | | | (380) | | | | | | 59 | | |
税前利润/(亏损)
|
| | | | | | | | | | (30,830) | | | | | | (63,787) | | | | | | 130,889 | | |
所得税优惠/(费用)
|
| | | | 16 | | | | | | 2,930 | | | | | | 7,961 | | | | | | (48,246) | | |
Profit / (loss) for the year
|
| | | | | | | | | | (27,900) | | | | | | (55,826) | | | | | | 82,643 | | |
其他综合收益/(亏损) | | | | | | | | | | | | | | | | | | | | | | | | | |
Profit / (loss) for the year
|
| | | | | | | | | | (27,900) | | | | | | (55,826) | | | | | | 82,643 | | |
本年度其他综合收益/(亏损) | | | | | | | | | | | | | | | | | | | | | | | | | |
可重新分类为损益的项目 | | | | | | | | | | | | | | | | | | | | | | | | | |
-财务报表折算方面的汇兑差异
|
| | | | | | | | | | (690) | | | | | | 905 | | | | | | (195) | | |
本年度其他综合收益/(亏损),
net of tax |
| | | | | | | | | | (690) | | | | | | 905 | | | | | | (195) | | |
本年度综合收益/(亏损)合计
|
| | | | | | | | | | (28,590) | | | | | | (54,921) | | | | | | 82,448 | | |
Earnings / (loss) per share | | | | | | | | | | | | | | | | | | | | | | | | | |
Basic
|
| | | | 18 | | | | | | (0.00) | | | | | | (0.00) | | | | | | 0.01 | | |
Diluted
|
| | | | 18 | | | | | | (0.00) | | | | | | (0.00) | | | | | | 0.01 | | |
加权平均流通股数量(千股)
|
| | | | | | | | | | | | | | | | | | | | | | | | |
Basic
|
| | | | 18 | | | | | | 12,662,126 | | | | | | 12,662,126 | | | | | | 12,662,126 | | |
Diluted
|
| | | | 18 | | | | | | 12,662,126 | | | | | | 12,662,126 | | | | | | 12,977,177 | | |
| | |
Note
|
| |
Share
Capital |
| |
Retained
Earnings |
| |
Exchange
Reserve |
| |
Other
Reserve |
| |
Invested
Capital |
| |
Total
Equity |
| |||||||||||||||||||||
Balance at January 1, 2019
|
| | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (61,910) | | | | | | (61,910) | | |
Loss for the year
|
| | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (27,900) | | | | | | (27,900) | | |
其他全面亏损
|
| | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (690) | | | | | | (690) | | |
被视为关联方出资
|
| | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 28,882 | | | | | | 28,882 | | |
Balance at December 31, 2019 and January 1, 2020
|
| | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (61,618) | | | | | | (61,618) | | |
Loss for the year
|
| | | | | | | | |
|
—
|
| | | |
|
—
|
| | | |
|
—
|
| | | |
|
—
|
| | | | | (55,826) | | | | | | (55,826) | | |
其他综合收益
|
| | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 905 | | | | | | 905 | | |
从关联方收到的出资
|
| | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 420,000 | | | | | | 420,000 | | |
视为分发给关联方
|
| | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (157,557) | | | | | | (157,557) | | |
Balance at December 31, 2020 and January 1, 2021
|
| | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 145,904 | | | | | | 145,904 | | |
Profit for the year
|
| | | | | | | | | | — | | | | | | 67,169 | | | | | | — | | | | | | — | | | | | | 15,474 | | | | | | 82,643 | | |
其他全面亏损
|
| | | | | | | | | | — | | | | | | — | | | | | | (195) | | | | | | — | | | | | | — | | | | | | (195) | | |
与重组有关的股本分配
|
| | | | | | | | | | 1 | | | | | | — | | | | | | — | | | | | | (1) | | | | | | — | | | | | | — | | |
Share-based payments
|
| | | | 14 | | | | | | — | | | | | | — | | | | | | — | | | | | | 88,355 | | | | | | — | | | | | | 88,355 | | |
可转债权益部分的确认
|
| | | | 11 | | | | | | — | | | | | | — | | | | | | — | | | | | | 683 | | | | | | — | | | | | | 683 | | |
视为分发给关联方
|
| | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (29,311) | | | | | | (29,311) | | |
投资资本重新分类
|
| | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | 132,067 | | | | | | (132,067) | | | | | | — | | |
Balance at December 31, 2021
|
| | | | | | | | | | 1 | | | | | | 67,169 | | | | | | (195) | | | | | | 221,104 | | | | | | — | | | | | | 288,079 | | |
| | |
Years ended December 31,
|
| |||||||||||||||
| | |
2019
(Restated) |
| |
2020
(Restated) |
| |
2021
(Restated) |
| |||||||||
经营活动产生的现金流 | | | | | | | | | | | | | | | | | | | |
Profit / (loss) for the year
|
| | | | (27,900) | | | | | | (55,826) | | | | | | 82,643 | | |
Adjustments for: | | | | | | | | | | | | | | | | | | | |
接受加密货币时确认的收入
|
| | | | (81,331) | | | | | | (170,228) | | | | | | (333,668) | | |
折旧及摊销
|
| | | | 47,520 | | | | | | 112,037 | | | | | | 63,055 | | |
股份支付费用
|
| | | | — | | | | | | — | | | | | | 88,355 | | |
处置财产、厂房和设备及无形资产的亏损/(收益)
assets |
| | | | 126 | | | | | | (66) | | | | | | (56) | | |
矿机处置损失
|
| | | | 2,451 | | | | | | 2,984 | | | | | | 36 | | |
出售加密货币的亏损/(收益)
|
| | | | 3,700 | | | | | | (2,716) | | | | | | (18,725) | | |
借出的加密货币公允价值变动
|
| | | | — | | | | | | — | | | | | | 3,735 | | |
Impairment charges
|
| | | | — | | | | | | 4,236 | | | | | | 2,567 | | |
外币交易亏损/(收益)
|
| | | | (394) | | | | | | (618) | | | | | | 226 | | |
债务清偿收益
|
| | | | — | | | | | | — | | | | | | (880) | | |
与Bitmain结清余额收益
|
| | | | — | | | | | | — | | | | | | (4,468) | | |
子公司出售亏损
|
| | | | — | | | | | | — | | | | | | 8 | | |
Interest income
|
| | | | (1,165) | | | | | | (419) | | | | | | (2,947) | | |
银行贷款利息支出
|
| | | | — | | | | | | 6 | | | | | | 3 | | |
租赁负债利息增加
|
| | | | 955 | | | | | | 817 | | | | | | 1,217 | | |
可转债利息支出
|
| | | | — | | | | | | — | | | | | | 1,223 | | |
租赁修改收益
|
| | | | (363) | | | | | | (6) | | | | | | (205) | | |
所得税费用/(福利)
|
| | | | (2,930) | | | | | | (7,961) | | | | | | 48,246 | | |
Changes in: | | | | | | | | | | | | | | | | | | | |
Restricted cash
|
| | | | (2,701) | | | | | | (2,622) | | | | | | (2,971) | | |
Trade receivable
|
| | | | — | | | | | | — | | | | | | (13,258) | | |
预付款和其他资产
|
| | | | (2,396) | | | | | | (5,381) | | | | | | (4,070) | | |
待售矿机
|
| | | | 4,784 | | | | | | 17,440 | | | | | | 5,957 | | |
关联方应付金额
|
| | | | — | | | | | | — | | | | | | (413) | | |
Trade payable
|
| | | | 2,367 | | | | | | 512 | | | | | | 12,508 | | |
Deferred revenue
|
| | | | 753 | | | | | | (2,151) | | | | | | 6,782 | | |
应付关联方金额
|
| | | | — | | | | | | — | | | | | | 19 | | |
其他应付款和应计项目
|
| | | | (196) | | | | | | 1,670 | | | | | | 12,667 | | |
经营活动使用现金:
|
| | | | (56,720) | | | | | | (108,292) | | | | | | (52,414) | | |
Interest paid on leases
|
| | | | (1,028) | | | | | | (842) | | | | | | (1,217) | | |
Interest paid on loan
|
| | | | — | | | | | | — | | | | | | (1,080) | | |
Interest received
|
| | | | 1,147 | | | | | | 340 | | | | | | 2,202 | | |
Income taxes paid
|
| | | | (2) | | | | | | (382) | | | | | | (19) | | |
Income tax refunded
|
| | | | — | | | | | | — | | | | | | 62 | | |
经营活动中使用的净现金
|
| | | | (56,603) | | | | | | (109,176) | | | | | | (52,466) | | |
| | |
Years ended December 31,
|
| |||||||||||||||
| | |
2019
(Restated) |
| |
2020
(Restated) |
| |
2021
(Restated) |
| |||||||||
投资活动产生的现金流 | | | | | | | | | | | | | | | | | | | |
购置房产、厂房和设备及无形资产
|
| | | | (11,513) | | | | | | (19,851) | | | | | | (62,882) | | |
矿机采购
|
| | | | (54,779) | | | | | | (124,033) | | | | | | (26,611) | | |
购买加密货币
|
| | | | — | | | | | | — | | | | | | (60,045) | | |
Loans to related parties
|
| | | | (196,854) | | | | | | (161,000) | | | | | | (32,166) | | |
关联方还款
|
| | | | — | | | | | | 194,353 | | | | | | 21,698 | | |
处置财产、厂房和设备以及无形资产的收益
|
| | | | 117 | | | | | | 159 | | | | | | 877 | | |
出售加密货币所得收益
|
| | | | 88,393 | | | | | | 173,063 | | | | | | 568,553 | | |
出售矿机所得收益
|
| | | | — | | | | | | 51 | | | | | | — | | |
出售子公司,扣除处置的现金后的净额
|
| | | | — | | | | | | — | | | | | | (14,855) | | |
投资活动产生/(用于)的净现金
|
| | | | (174,636) | | | | | | 62,742 | | | | | | 394,569 | | |
融资活动产生的现金流 | | | | | | | | | | | | | | | | | | | |
Proceeds from bank loan
|
| | | | — | | | | | | 871 | | | | | | — | | |
已支付租赁租金的资本要素
|
| | | | (2,919) | | | | | | (4,517) | | | | | | (4,181) | | |
从关联方收到的出资
|
| | | | — | | | | | | 420,000 | | | | | | — | | |
被视为来自/(分配给)关联方的贡献
|
| | | | 231,656 | | | | | | (394,772) | | | | | | (10,943) | | |
关联方借款偿还情况
|
| | | | (2,325) | | | | | | — | | | | | | (29,302) | | |
可转债收益
|
| | | | — | | | | | | — | | | | | | 30,000 | | |
关联方借款
|
| | | | — | | | | | | 9,194 | | | | | | — | | |
融资活动产生/使用的净现金
|
| | | | 226,412 | | | | | | 30,776 | | | | | | (14,426) | | |
现金和现金等价物净额(减少)/增加
|
| | | | (4,827) | | | | | | (15,658) | | | | | | 327,677 | | |
1月1日的现金和现金等价物
|
| | | | 65,286 | | | | | | 59,826 | | | | | | 44,753 | | |
汇率变动对现金和现金的影响
equivalents held |
| | | | (633) | | | | | | 585 | | | | | | (342) | | |
12月31日的现金和现金等价物
|
| | | | 59,826 | | | | | | 44,753 | | | | | | 372,088 | | |
| | |
2019
|
| |
2019
|
| |
2019
|
| |||||||||
In thousands of USD
|
| |
As previously
reported |
| |
Effect of adjustment —
sale of mining machines |
| |
As restated
|
| |||||||||
Revenue
|
| | | | 83,379 | | | | | | 5,392 | | | | | | 88,771 | | |
Cost of revenue
|
| | | | (93,447) | | | | | | (5,392) | | | | | | (98,839) | | |
| | |
2020
|
| |
2020
|
| |
2020
|
| |||||||||
In thousands of USD
|
| |
As previously
reported |
| |
Effect of adjustment —
sale of mining machines |
| |
As restated
|
| |||||||||
Revenue
|
| | | | 168,850 | | | | | | 17,537 | | | | | | 186,387 | | |
Cost of revenue
|
| | | | (192,027) | | | | | | (17,537) | | | | | | (209,564) | | |
| | |
2019
|
| |
2019
|
| |
2019
|
| |||||||||
In thousands of USD
|
| |
As previously
reported |
| |
Effect of adjustment —
sale of mining machines |
| |
As restated
|
| |||||||||
经营活动产生的现金流
|
| | | | (62,332) | | | | | | 5,729 | | | | | | (56,603) | | |
投资活动产生的现金流
|
| | | | (168,907) | | | | | | (5,729) | | | | | | (174,636) | | |
| | |
2020
|
| |
2020
|
| |
2020
|
| |||||||||
In thousands of USD
|
| |
As previously
reported |
| |
Effect of adjustment —
sale of mining machines |
| |
As restated
|
| |||||||||
经营活动产生的现金流
|
| | | | (124,395) | | | | | | 15,219 | | | | | | (109,176) | | |
投资活动产生的现金流
|
| | | | 77,961 | | | | | | (15,219) | | | | | | 62,742 | | |
| | |
2021
|
| |
2021
|
| |
2021
|
| |||||||||
In thousands of USD
|
| |
As previously
reported |
| |
Effect of adjustment —
处置加密货币 |
| |
As restated
|
| |||||||||
经营活动产生的现金流
|
| | | | 454,656 | | | | | | (507,122) | | | | | | (52,466) | | |
投资活动产生的现金流
|
| | | | (112,553) | | | | | | 507,122 | | | | | | 394,569 | | |
|
•
Software
|
| | 3 years | |
|
•
Buildings
|
| |
20 years
|
|
|
•
Land
|
| |
Unlimited
|
|
|
•
Machinery
|
| |
3 – 10 years
|
|
|
•
Electronic equipment
|
| |
3 – 7 years
|
|
|
•
Leasehold improvements
|
| |
3 years
|
|
| | |
Years ended December 31,
|
| |||||||||||||||
In thousands of USD
|
| |
2019
(Restated) |
| |
2020
(Restated) |
| |
2021
|
| |||||||||
Proprietary mining
|
| | | | 37,471 | | | | | | 88,493 | | | | | | 191,693 | | |
Cloud hash rate | | | | | | | | | | | | | | | | | | | |
Hash rate subscription
|
| | | | 18,678 | | | | | | 31,389 | | | | | | 53,952 | | |
电费订阅
|
| | | | 24,821 | | | | | | 45,242 | | | | | | 35,113 | | |
加速器模式下提供的云哈希率安排的其他考虑因素
|
| | | | — | | | | | | 1,657 | | | | | | 35,140 | | |
Sales of mining machines
|
| | | | 7,507 | | | | | | 15,844 | | | | | | 45,693 | | |
云托管安排(2)
|
| | | | — | | | | | | 2,929 | | | | | | 7,568 | | |
General hosting
|
| | | | — | | | | | | — | | | | | | 18,312 | | |
Others (1)
|
| | | | 294 | | | | | | 833 | | | | | | 7,190 | | |
Total revenues
|
| | | | 88,771 | | | | | | 186,387 | | | | | | 394,661 | | |
| | |
Years ended December 31,
|
| |||||||||||||||
In thousands of USD
|
| |
2019
(Restated) |
| |
2020
(Restated) |
| |
2021
|
| |||||||||
Singapore
|
| | | | 34,499 | | | | | | 90,808 | | | | | | 79,537 | | |
亚洲,不包括新加坡
|
| | | | 36,504 | | | | | | 57,146 | | | | | | 211,805 | | |
North America
|
| | | | 9,468 | | | | | | 24,063 | | | | | | 75,559 | | |
Europe
|
| | | | 6,377 | | | | | | 7,755 | | | | | | 15,487 | | |
Others
|
| | | | 1,923 | | | | | | 6,615 | | | | | | 12,273 | | |
Total
|
| | | | 88,771 | | | | | | 186,387 | | | | | | 394,661 | | |
| | |
At December 31,
|
| |||||||||
| | |
2020
|
| |
2021
|
| ||||||
Singapore
|
| | | | 914 | | | | | | 7,481 | | |
North America
|
| | | | 99,812 | | | | | | 181,864 | | |
Europe
|
| | | | 20,578 | | | | | | 18,797 | | |
亚洲,不包括新加坡
|
| | | | 13,898 | | | | | | — | | |
Total
|
| | | | 135,202 | | | | | | 208,142 | | |
标准/解释
|
| |
Application
Date of Standard |
| |
Application
Date for the Group |
|
Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and
国际财务报告准则16,利率基准改革 - 第二阶段 |
| |
January 1, 2021
|
| |
January 1, 2021
|
|
《国际财务报告准则》第16号修正案,2021年6月30日以后与新冠肺炎相关的租金优惠
|
| |
April 1, 2021
|
| |
April 1, 2021
|
|
标准/解释
|
| |
Application
Date for the Group |
|
对IFRS 1的修订,子公司为首次采用者 | | |
January 1, 2022
|
|
国际财务报告准则第9号修正案,终止确认金融负债 | | |
January 1, 2022
|
|
对《国际财务报告准则3》的修正,参考概念框架 | | |
January 1, 2022
|
|
对《国际会计准则》第16号《不动产、厂房和设备》的修正:在此之前的收益
Intended Use |
| |
January 1, 2022
|
|
国际会计准则第37号修正案,繁重合同 - 履行合同的成本 | | |
January 1, 2022
|
|
国际财务报告准则第17号,保险合同和修正案,以解决关切和执行挑战
|
| |
January 1, 2023
|
|
对《国际会计准则1》、流动负债分类和非流动负债分类以及会计政策披露的修订
|
| |
January 1, 2023
|
|
对《国际会计准则1》的修改,作出重大判断 | | |
January 1, 2023
|
|
对《国际会计准则1》和《国际财务报告准则实务报表2--会计政策披露》的修订
|
| |
January 1, 2023
|
|
《国际会计准则8,会计估计定义》修正案 | | |
January 1, 2023
|
|
国际会计准则第12号修正案,与单一交易产生的资产和负债有关的递延税金
|
| |
January 1, 2023
|
|
《国际财务报告准则第17号》和《国际财务报告准则9 - 比较信息》的初步应用 | | |
January 1, 2023
|
|
| | |
At December 31, 2020
|
| |||||||||||||||||||||||||||||||||
In thousands of USD
|
| |
Within 1
year or on-demand |
| |
More than
1 year but less than 2 years |
| |
More than
2 years but less than 5 years |
| |
More than
5 years |
| |
Total
|
| |
Carrying amount
at December 31 |
| ||||||||||||||||||
Trade payables
|
| | | | 3,062 | | | | | | — | | | | | | — | | | | | | — | | | | | | 3,062 | | | | | | 3,062 | | |
其他应付款和应计项目
|
| | | | 6,953 | | | | | | — | | | | | | — | | | | | | — | | | | | | 6,953 | | | | | | 6,953 | | |
应付关联方金额
|
| | | | 662,948 | | | | | | — | | | | | | — | | | | | | — | | | | | | 662,948 | | | | | | 662,948 | | |
Borrowings
|
| | | | — | | | | | | 877 | | | | | | — | | | | | | — | | | | | | 877 | | | | | | 877 | | |
Lease liabilities
|
| | | | 5,771 | | | | | | 5,530 | | | | | | 12,407 | | | | | | — | | | | | | 23,708 | | | | | | 21,950 | | |
| | | | | 678,734 | | | | | | 6,407 | | | | | | 12,407 | | | | | | — | | | | | | 697,548 | | | | | | 695,790 | | |
| | |
At December 31, 2021
|
| |||||||||||||||||||||||||||||||||
In thousands of USD
|
| |
Within 1
year or on-demand |
| |
More than
1 year but less than 2 years |
| |
More than
2 years but less than 5 years |
| |
More than
5 years |
| |
Total
|
| |
Carrying amount
at December 31 |
| ||||||||||||||||||
Trade payables
|
| | | | 17,740 | | | | | | — | | | | | | — | | | | | | — | | | | | | 17,740 | | | | | | 17,740 | | |
其他应付款和应计项目
|
| | | | 17,258 | | | | | | — | | | | | | — | | | | | | — | | | | | | 17,258 | | | | | | 17,258 | | |
应付关联方金额
|
| | | | 19 | | | | | | — | | | | | | — | | | | | | — | | | | | | 19 | | | | | | 19 | | |
Borrowings
|
| | | | — | | | | | | 29,460 | | | | | | — | | | | | | — | | | | | | 29,460 | | | | | | 29,460 | | |
Lease liabilities
|
| | | | 5,489 | | | | | | 5,516 | | | | | | 16,275 | | | | | | 53,254 | | | | | | 80,534 | | | | | | 62,968 | | |
| | | | | 40,506 | | | | | | 34,976 | | | | | | 16,275 | | | | | | 53,254 | | | | | | 145,011 | | | | | | 127,445 | | |
| | |
At December 31,
|
| |||||||||
In thousands of USD
|
| |
2020
|
| |
2021
|
| ||||||
US dollar
|
| | | | 34,971 | | | | | | 368,115 | | |
Singapore dollar
|
| | | | 2,393 | | | | | | 2,829 | | |
Chinese renminbi
|
| | | | 6,927 | | | | | | 37 | | |
Norwegian krone
|
| | | | 459 | | | | | | 1,104 | | |
Euro
|
| | | | 3 | | | | | | 3 | | |
按币种划分的现金和现金等价物合计
|
| | | | 44,753 | | | | | | 372,088 | | |
Restricted cash
|
| | | | 7,339 | | | | | | 10,310 | | |
Total restricted cash
|
| | | | 7,339 | | | | | | 10,310 | | |
| | |
At December 31,
|
| |||
| | |
2020
|
| |
2021
|
|
取款金额(单位:千美元)
|
| |
7,322
|
| |
10,293
|
|
过期日期范围
|
| |
August 2021 to June 2025
|
| |
July 2022 to June 2025
|
|
| | |
At December 31,
|
| |||||||||
In thousands of USD
|
| |
2020
|
| |
2021
|
| ||||||
USDC以外的加密货币
|
| | | | 9,527 | | | | | | 6,088 | | |
USDC | | | | | 55 | | | | | | 99 | | |
加密货币总数
|
| | | | 9,582 | | | | | | 6,187 | | |
| | |
At December 31,
|
| |||||||||||||||
In thousands of USD
|
| |
2019
|
| |
2020
|
| |
2021
|
| |||||||||
Cost: | | | | | | | | | | | | | | | | | | | |
Beginning balances
|
| | | | 4,603 | | | | | | 1,194 | | | | | | 9,656 | | |
Additions
|
| | | | 91,298 | | | | | | 172,530 | | | | | | 655,028 | | |
代表关联方收到的加密货币(1)
|
| | | | — | | | | | | 6,312 | | | | | | — | | |
代表关联方支付的加密货币(1)
|
| | | | — | | | | | | — | | | | | | (24,852) | | |
Disposals
|
| | | | (92,391) | | | | | | (170,380) | | | | | | (562,894) | | |
Loan to a third party(2)
|
| | | | — | | | | | | — | | | | | | (10,222) | | |
从关联方购买以加密货币表示的理财产品(3)
|
| | | | — | | | | | | — | | | | | | (30,004) | | |
Loan to related parties(1)
|
| | | | (2,316) | | | | | | — | | | | | | (30,015) | | |
Ending balances
|
| | | | 1,194 | | | | | | 9,656 | | | | | | 6,697 | | |
Impairment: | | | | | | | | | | | | | | | | | | | |
Beginning balances
|
| | | | (405) | | | | | | (107) | | | | | | (74) | | |
Additions
|
| | | | — | | | | | | — | | | | | | (436) | | |
Disposals
|
| | | | 298 | | | | | | 33 | | | | | | — | | |
Ending balances
|
| | | | (107) | | | | | | (74) | | | | | | (510) | | |
Net book value: | | | | | | | | | | | | | | | | | | | |
Beginning balances
|
| | | | 4,198 | | | | | | 1,087 | | | | | | 9,582 | | |
Ending balances
|
| | | | 1,087 | | | | | | 9,582 | | | | | | 6,187 | | |
| | |
At December 31,
|
| |||||||||||||||
In thousands of USD
|
| |
2019
|
| |
2020
|
| |
2021
|
| |||||||||
Cost: | | | | | | | | | | | | | | | | | | | |
Beginning balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
|
| | | | 4,603 | | | | | | 1,194 | | | | | | 9,601 | | |
Additions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
|
| | | | 91,298 | | | | | | 172,475 | | | | | | 575,730 | | |
代表关联方收到的USDC以外的加密货币(1)
|
| | | | — | | | | | | 6,312 | | | | | | — | | |
代表关联方支付的USDC以外的加密货币(1)
|
| | | | — | | | | | | — | | | | | | (24,852) | | |
Disposals
|
| | | | (92,391) | | | | | | (170,380) | | | | | | (513,655) | | |
Loan to a third party (2)
|
| | | | — | | | | | | — | | | | | | (10,222) | | |
从关联方购买以加密货币表示的理财产品(3)。
|
| | | | — | | | | | | — | | | | | | (30,004) | | |
Loan to related parties(1)
|
| | | | (2,316) | | | | | | — | | | | | | — | | |
Ending balances
|
| | | | 1,194 | | | | | | 9,601 | | | | | | 6,598 | | |
Impairment: | | | | | | | | | | | | | | | | | | | |
Beginning balances
|
| | | | (405) | | | | | | (107) | | | | | | (74) | | |
Additions
|
| | | | — | | | | | | — | | | | | | (436) | | |
Disposals
|
| | | | 298 | | | | | | 33 | | | | | | — | | |
Ending balances
|
| | | | (107) | | | | | | (74) | | | | | | (510) | | |
Net book value: | | | | | | | | | | | | | | | | | | | |
Beginning balances
|
| | | | 4,198 | | | | | | 1,087 | | | | | | 9,527 | | |
Ending balances
|
| | | | 1,087 | | | | | | 9,527 | | | | | | 6,088 | | |
| | |
At December 31,
|
| |||||||||
In thousands of USD
|
| |
2020
|
| |
2021
|
| ||||||
向供应商预付款
|
| | | | 5,840 | | | | | | 14,450 | | |
Deposits
|
| | | | 6,111 | | | | | | 6,669 | | |
可抵扣的进项增值税
|
| | | | 2,019 | | | | | | 760 | | |
被处置子公司应收(1)
|
| | | | — | | | | | | 10,203 | | |
Others
|
| | | | 906 | | | | | | 3,805 | | |
Total
|
| | | | 14,876 | | | | | | 35,887 | | |
In thousands of USD
|
| |
Mining Machines
|
| |||
Cost: | | | | | | | |
At January 1, 2019
|
| | | | 25,069 | | |
Additions
|
| | | | 86,378 | | |
Disposals
|
| | | | (28,209) | | |
Exchange adjustments
|
| | | | (1,756) | | |
At December 31, 2019
|
| | | | 81,482 | | |
累计折旧: | | | | | | | |
At January 1, 2019
|
| | | | (8,000) | | |
Charge for the year
|
| | | | (39,641) | | |
Disposals
|
| | | | 14,568 | | |
Exchange adjustments
|
| | | | 716 | | |
At December 31, 2019
|
| | | | (32,357) | | |
Impairment: | | | | | | | |
At January 1, 2019
|
| | | | (6,765) | | |
Disposals
|
| | | | 6,406 | | |
Exchange adjustments
|
| | | | 350 | | |
At December 31, 2019
|
| | | | (9) | | |
Net book value: | | | | | | | |
At December 31, 2019
|
| | | | 49,116 | | |
Cost: | | | | | | | |
At January 1, 2020
|
| | | | 81,482 | | |
Additions
|
| | | | 133,335 | | |
Disposals
|
| | | | (87,597) | | |
Exchange adjustments
|
| | | | 2,026 | | |
At December 31, 2020
|
| | | | 129,246 | | |
累计折旧: | | | | | | | |
At January 1, 2020
|
| | | | (32,357) | | |
Charge for the year
|
| | | | (98,136) | | |
Disposals
|
| | | | 67,113 | | |
Exchange adjustments
|
| | | | (1,066) | | |
At December 31, 2020
|
| | | | (64,446) | | |
Impairment: | | | | | | | |
At January 1, 2020
|
| | | | (9) | | |
Disposals
|
| | | | 9 | | |
At December 31, 2020
|
| | | | — | | |
Net book value: | | | | | | | |
At December 31, 2020
|
| | | | 64,800 | | |
Cost: | | | | | | | |
At January 1, 2021
|
| | | | 129,246 | | |
Additions
|
| | | | 31,645 | | |
Disposals
|
| | | | (37,998) | | |
Exchange adjustments
|
| | | | 243 | | |
At December 31, 2021
|
| | | | 123,136 | | |
累计折旧: | | | | | | | |
At January 1, 2021
|
| | | | (64,446) | | |
Charge for the year
|
| | | | (43,857) | | |
In thousands of USD
|
| |
Mining Machines
|
| |||
Disposals
|
| | | | 32,005 | | |
Exchange adjustments
|
| | | | (263) | | |
At December 31, 2021
|
| | | | (76,561) | | |
Impairment: | | | | | | | |
At January 1, 2021
|
| | | | — | | |
Additions(1) | | | | | (106) | | |
At December 31, 2021
|
| | | | (106) | | |
Net book value: | | | | | | | |
At December 31, 2021
|
| | | | 46,469 | | |
|
In thousands of USD
|
| |
Construction
in progress |
| |
Building
|
| |
Land
|
| |
Machinery
|
| |
Electronic
equipment |
| |
Leasehold
improvements |
| |
Others
|
| |
Total
|
| ||||||||||||||||||||||||
Cost: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
At January 1, 2019
|
| | | | 24,297 | | | | | | 4,885 | | | | | | 484 | | | | | | — | | | | | | 950 | | | | | | 7,550 | | | | | | 766 | | | | | | 38,932 | | |
Additions
|
| | | | 11,620 | | | | | | 166 | | | | | | — | | | | | | 9 | | | | | | 180 | | | | | | 32 | | | | | | 63 | | | | | | 12,070 | | |
在建工程已转入
|
| | | | (23,321) | | | | | | 11,234 | | | | | | — | | | | | | 5,436 | | | | | | 286 | | | | | | 6,359 | | | | | | 6 | | | | | | — | | |
Disposals
|
| | | | — | | | | | | (76) | | | | | | — | | | | | | — | | | | | | (346) | | | | | | (52) | | | | | | (198) | | | | | | (672) | | |
At December 31, 2019
|
| | | | 12,596 | | | | | | 16,209 | | | | | | 484 | | | | | | 5,445 | | | | | | 1,070 | | | | | | 13,889 | | | | | | 637 | | | | | | 50,330 | | |
累计折旧: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
At January 1, 2019
|
| | | | — | | | | | | (29) | | | | | | — | | | | | | — | | | | | | (153) | | | | | | (508) | | | | | | (226) | | | | | | (916) | | |
Charge for the year
|
| | | | — | | | | | | (305) | | | | | | — | | | | | | (83) | | | | | | (381) | | | | | | (2,869) | | | | | | (238) | | | | | | (3,876) | | |
Disposals
|
| | | | — | | | | | | 1 | | | | | | — | | | | | | — | | | | | | 256 | | | | | | 9 | | | | | | 163 | | | | | | 429 | | |
At December 31, 2019
|
| | | | — | | | | | | (333) | | | | | | — | | | | | | (83) | | | | | | (278) | | | | | | (3,368) | | | | | | (301) | | | | | | (4,363) | | |
Net book value: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
At December 31, 2019
|
| | | | 12,596 | | | | | | 15,876 | | | | | | 484 | | | | | | 5,362 | | | | | | 792 | | | | | | 10,521 | | | | | | 336 | | | | | | 45,967 | | |
Cost: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
At January 1, 2020
|
| | | | 12,596 | | | | | | 16,209 | | | | | | 484 | | | | | | 5,445 | | | | | | 1,070 | | | | | | 13,889 | | | | | | 637 | | | | | | 50,330 | | |
Additions
|
| | | | 18,263 | | | | | | — | | | | | | — | | | | | | 12 | | | | | | 832 | | | | | | — | | | | | | 307 | | | | | | 19,414 | | |
在建工程已转入
|
| | | | (27,486) | | | | | | 6,354 | | | | | | — | | | | | | 3,858 | | | | | | 895 | | | | | | 15,195 | | | | | | 1,184 | | | | | | — | | |
Disposals
|
| | | | — | | | | | | — | | | | | | — | | | | | | (172) | | | | | | (755) | | | | | | (158) | | | | | | (132) | | | | | | (1,217) | | |
At December 31, 2020
|
| | | | 3,373 | | | | | | 22,563 | | | | | | 484 | | | | | | 9,143 | | | | | | 2,042 | | | | | | 28,926 | | | | | | 1,996 | | | | | | 68,527 | | |
累计折旧: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
At January 1, 2020
|
| | | | — | | | | | | (333) | | | | | | — | | | | | | (83) | | | | | | (278) | | | | | | (3,368) | | | | | | (301) | | | | | | (4,363) | | |
Charge for the year
|
| | | | — | | | | | | (955) | | | | | | — | | | | | | (1,115) | | | | | | (546) | | | | | | (7,177) | | | | | | (305) | | | | | | (10,098) | | |
Disposals
|
| | | | — | | | | | | — | | | | | | — | | | | | | 5 | | | | | | 121 | | | | | | 127 | | | | | | 50 | | | | | | 303 | | |
At December 31, 2020
|
| | | | — | | | | | | (1,288) | | | | | | — | | | | | | (1,193) | | | | | | (703) | | | | | | (10,418) | | | | | | (556) | | | | | | (14,158) | | |
Impairment: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
At January 1, 2020
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
Additions
|
| | | | (2,211) | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (2,211) | | |
At December 31, 2020
|
| | | | (2,211) | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (2,211) | | |
Net book value: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
At December 31, 2020
|
| | | | 1,162 | | | | | | 21,275 | | | | | | 484 | | | | | | 7,950 | | | | | | 1,339 | | | | | | 18,508 | | | | | | 1,440 | | | | | | 52,158 | | |
In thousands of USD
|
| |
Construction in
progress |
| |
Building
|
| |
Land
|
| |
Machinery
|
| |
Electronic
equipment |
| |
Leasehold
improvements |
| |
Others
|
| |
Total
|
| ||||||||||||||||||||||||
Cost: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
At January 1, 2021
|
| | | | 3,373 | | | | | | 22,563 | | | | | | 484 | | | | | | 9,143 | | | | | | 2,042 | | | | | | 28,926 | | | | | | 1,996 | | | | | | 68,527 | | |
Additions
|
| | | | 59,524 | | | | | | 886 | | | | | | — | | | | | | 479 | | | | | | 3,228 | | | | | | — | | | | | | 1,329 | | | | | | 65,446 | | |
施工中
transferred in |
| | | | (27,097) | | | | | | — | | | | | | — | | | | | | 6,133 | | | | | | 936 | | | | | | 19,646 | | | | | | 382 | | | | | | — | | |
Disposals
|
| | | | (2,211) | | | | | | — | | | | | | — | | | | | | (21) | | | | | | (871) | | | | | | (147) | | | | | | (185) | | | | | | (3,435) | | |
At December 31, 2021
|
| | | | 33,589 | | | | | | 23,449 | | | | | | 484 | | | | | | 15,734 | | | | | | 5,335 | | | | | | 48,425 | | | | | | 3,522 | | | | | | 130,538 | | |
累计折旧:
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
At January 1, 2021
|
| | | | — | | | | | | (1,288) | | | | | | — | | | | | | (1,193) | | | | | | (703) | | | | | | (10,418) | | | | | | (556) | | | | | | (14,158) | | |
Charge for the year
|
| | | | — | | | | | | (1,100) | | | | | | — | | | | | | (1,235) | | | | | | (793) | | | | | | (10,805) | | | | | | (501) | | | | | | (14,434) | | |
Disposals
|
| | | | — | | | | | | — | | | | | | — | | | | | | 1 | | | | | | 462 | | | | | | 112 | | | | | | 96 | | | | | | 671 | | |
At December 31, 2021
|
| | | | — | | | | | | (2,388) | | | | | | — | | | | | | (2,427) | | | | | | (1,034) | | | | | | (21,111) | | | | | | (961) | | | | | | (27,921) | | |
Impairment: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
At January 1, 2021
|
| | | | (2,211) | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (2,211) | | |
Disposal
|
| | | | 2,211 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 2,211 | | |
At December 31, 2021
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
Net book value: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
At December 31, 2021
|
| | | | 33,589 | | | | | | 21,061 | | | | | | 484 | | | | | | 13,307 | | | | | | 4,301 | | | | | | 27,314 | | | | | | 2,561 | | | | | | 102,617 | | |
| | |
At December 31,
|
| |||||||||
In thousands of USD
|
| |
2020
|
| |
2021
|
| ||||||
Land and buildings
|
| | | | 18,168 | | | | | | 58,941 | | |
Total right-of-use assets
|
| | | | 18,168 | | | | | | 58,941 | | |
| | |
At December 31,
|
| |||||||||
In thousands of USD
|
| |
2020
|
| |
2021
|
| ||||||
租赁负债在12个月内到期
|
| | | | 5,105 | | | | | | 3,287 | | |
租赁负债到期时间超过12个月
|
| | | | 16,845 | | | | | | 59,681 | | |
租赁总负债
|
| | | | 21,950 | | | | | | 62,968 | | |
| | |
Years ended December 31,
|
| |||||||||||||||
In thousands of USD
|
| |
2019
|
| |
2020
|
| |
2021
|
| |||||||||
使用权资产折旧费用
|
| | | | 4,172 | | | | | | 3,983 | | | | | | 4,636 | | |
租赁修改收益
|
| | | | (363) | | | | | | (6) | | | | | | (205) | | |
Interest expense
|
| | | | 955 | | | | | | 817 | | | | | | 1,217 | | |
与可变付款租赁相关的费用
|
| | | | — | | | | | | — | | | | | | 610 | | |
与短期租赁相关的费用
|
| | | | 439 | | | | | | 372 | | | | | | 351 | | |
Total
|
| | | | 5,203 | | | | | | 5,166 | | | | | | 6,609 | | |
| | |
At December 31
|
| |||||||||
In thousands of USD
|
| |
2020
|
| |
2021
|
| ||||||
Bank loans(i)
|
| | | | 877 | | | | | | — | | |
Convertible debt(ii)
|
| | | | — | | | | | | 29,460 | | |
Total
|
| | | | 877 | | | | | | 29,460 | | |
| | |
At December 31,
|
| |||||||||
In thousands of USD
|
| |
2020
|
| |
2021
|
| ||||||
Payables for surtaxes
|
| | | | 5,325 | | | | | | 8,184 | | |
应计营业费用
|
| | | | 1,061 | | | | | | 2,108 | | |
员工相关费用的应付款
|
| | | | 411 | | | | | | 5,839 | | |
购置物业、厂房和设备的应付款
|
| | | | 156 | | | | | | — | | |
Others
|
| | | | — | | | | | | 1,127 | | |
Total
|
| | | | 6,953 | | | | | | 17,258 | | |
| | |
Years ended December 31,
|
| |||||||||||||||
In thousands of USD
|
| |
2019
(Restated) |
| |
2020
(Restated) |
| |
2021
|
| |||||||||
Staff cost | | | | | | | | | | | | | | | | | | | |
−工资、工资和其他福利
|
| | | | 13,460 | | | | | | 33,041 | | | | | | 37,730 | | |
Share-based payments
|
| | | | — | | | | | | — | | | | | | 88,355 | | |
Amortization | | | | | | | | | | | | | | | | | | | |
− intangible assets
|
| | | | 23 | | | | | | 111 | | | | | | 146 | | |
Depreciation | | | | | | | | | | | | | | | | | | | |
− mining machines
|
| | | | 39,641 | | | | | | 98,136 | | | | | | 43,857 | | |
−物业、厂房和设备
|
| | | | 3,684 | | | | | | 9,807 | | | | | | 14,416 | | |
− right-of-use assets
|
| | | | 4,172 | | | | | | 3,983 | | | | | | 4,636 | | |
操作矿机的电费
|
| | | | 37,698 | | | | | | 72,078 | | | | | | 58,447 | | |
矿机销售成本
|
| | | | 5,392 | | | | | | 17,537 | | | | | | 5,978 | | |
Consulting service fee
|
| | | | 1,665 | | | | | | 1,039 | | | | | | 8,787 | | |
Tax and surcharge
|
| | | | 1,948 | | | | | | 3,085 | | | | | | 2,202 | | |
Advertising expenses
|
| | | | 801 | | | | | | 2,189 | | | | | | 880 | | |
Office expenses
|
| | | | 651 | | | | | | 543 | | | | | | 2,219 | | |
研发技术服务费
|
| | | | 404 | | | | | | 681 | | | | | | 1,964 | | |
低值易耗品费用
|
| | | | 2,206 | | | | | | 971 | | | | | | 1,662 | | |
可变租金租赁费用
|
| | | | — | | | | | | — | | | | | | 610 | | |
短期租赁费用
|
| | | | 439 | | | | | | 372 | | | | | | 351 | | |
矿机减值损失
|
| | | | — | | | | | | — | | | | | | 106 | | |
Logistic expenses
|
| | | | 1,002 | | | | | | 339 | | | | | | 1,391 | | |
Travel expenses
|
| | | | 168 | | | | | | 52 | | | | | | 1,393 | | |
Insurance fee
|
| | | | 377 | | | | | | 459 | | | | | | 983 | | |
Others
|
| | | | 541 | | | | | | 766 | | | | | | 4,826 | | |
收入、销售、一般和行政以及研发费用的总成本
|
| | | | 114,272 | | | | | | 245,189 | | | | | | 280,939 | | |
| | |
Years ended December 31,
|
| |||||||||||||||
In thousands of USD
|
| |
2019
|
| |
2020
|
| |
2021
|
| |||||||||
出售加密货币的净收益/(亏损)
|
| | | | (3,700) | | | | | | 2,716 | | | | | | 18,725 | | |
加密货币减值损失确认
|
| | | | — | | | | | | — | | | | | | (436) | | |
借出的加密货币公允价值变动
|
| | | | — | | | | | | — | | | | | | (3,735) | | |
矿机处置净亏损
|
| | | | (2,451) | | | | | | (2,984) | | | | | | (36) | | |
关联方应收账款核销(1)
|
| | | | — | | | | | | (2,025) | | | | | | — | | |
Others
|
| | | | 124 | | | | | | 248 | | | | | | 107 | | |
Total | | | | | (6,027) | | | | | | (2,045) | | | | | | 14,625 | | |
| | |
Years ended December 31,
|
| |||||||||||||||
In thousands of USD
|
| |
2019
|
| |
2020
|
| |
2021
|
| |||||||||
财产、厂房和设备减值损失
|
| | | | — | | | | | | (2,211) | | | | | | — | | |
债务清偿收益
|
| | | | — | | | | | | — | | | | | | 880 | | |
处置财产、厂房设备和无形资产的净收益/(亏损)
|
| | | | (126) | | | | | | 66 | | | | | | 56 | | |
Government grants
|
| | | | — | | | | | | 307 | | | | | | 35 | | |
提前投资的减值损失
|
| | | | — | | | | | | — | | | | | | (2,025) | | |
与Bitmain结清余额的净收益
|
| | | | — | | | | | | — | | | | | | 4,468 | | |
Others
|
| | | | 356 | | | | | | (722) | | | | | | (931) | | |
Total
|
| | | | 230 | | | | | | (2,560) | | | | | | 2,483 | | |
| | |
Years ended December 31,
|
| |||||||||||||||
In thousands of USD
|
| |
2019
|
| |
2020
|
| |
2021
|
| |||||||||
租赁负债利息
|
| | | | (955) | | | | | | (817) | | | | | | (1,217) | | |
加密货币交易服务费
|
| | | | (19) | | | | | | (458) | | | | | | (109) | | |
外币交易损益
|
| | | | 394 | | | | | | 618 | | | | | | (226) | | |
Interest income
|
| | | | 1,165 | | | | | | 419 | | | | | | 2,947 | | |
银行贷款利息支出
|
| | | | — | | | | | | (6) | | | | | | (3) | | |
可转债利息支出
|
| | | | — | | | | | | — | | | | | | (1,223) | | |
Others
|
| | | | (117) | | | | | | (136) | | | | | | (110) | | |
Total
|
| | | | 468 | | | | | | (380) | | | | | | 59 | | |
| | |
Year ended December 31, 2021
|
| |||||||||||||||
| | |
Number of
options (‘000) |
| |
Average exercise
price per share option(US$) |
| |
Average fair
value per share option(US$) |
| |||||||||
As at January 1, 2021
|
| | | | — | | | | | | — | | | | | | — | | |
Granted during the year
|
| | | | 1,097,852 | | | | | | 0.03 | | | | | | 0.23 | | |
As at December 31, 2021
|
| | | | 1,097,852 | | | | | | 0.03 | | | | | | 0.23 | | |
于2021年12月31日归属并可行使
|
| | | | — | | | | | | — | | | | | | — | | |
In thousands of USD
|
| |
Year ended December 31, 2021
|
| |||
Cost of revenue
|
| | | | 10,424 | | |
一般和行政费用
|
| | | | 54,458 | | |
研发费用
|
| | | | 18,246 | | |
Selling expenses
|
| | | | 5,227 | | |
Total
|
| | | | 88,355 | | |
| | |
At August 1, 2021
|
| |
At November 1, 2021
|
| |||
Dividend yield (%)
|
| |
—
|
| | | | — | | |
Expected volatility (%)
|
| |
130.19%
|
| | | | 130.23% | | |
Risk-free interest rate (%)
|
| |
1.24%
|
| | | | 1.57% | | |
Exercise multiple
|
| |
2.20 – 2.80
|
| | | | 2.20 | | |
| | |
Class A
Ordinary Shares |
| |
Amount
in USD |
| |
Class B
Ordinary Shares |
| |
Amount
in USD |
| ||||||||||||
截至2021年1月1日,已发行和已发行股票
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | |
重组后的股份分配
|
| | | | 10,016,592,322 | | | | | | 1,002 | | | | | | — | | | | | | — | | |
重新指定普通股
|
| | | | (5,631,795,619) | | | | | | (563) | | | | | | 5,631,795,619 | | | | | | 563 | | |
截至2021年12月31日,已发行和已发行股票
|
| | | | 4,384,796,703 | | | | | | 439 | | | | | | 5,631,795,619 | | | | | | 563 | | |
| | |
Series A
Preferred Shares |
| |
Amount
in USD |
| |
Series B
Preferred Shares |
| |
Amount
in USD |
| |
Series B+
Preferred Shares |
| |
Amount
in USD |
| ||||||||||||||||||
截至2021年1月1日,已发行和已发行股票
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
重组后的股份分配
|
| | | | 461,033,549 | | | | | | 46 | | | | | | 870,232,230 | | | | | | 87 | | | | | | 1,314,267,705 | | | | | | 131 | | |
截至2021年12月31日,已发行和已发行股票
|
| | | | 461,033,549 | | | | | | 46 | | | | | | 870,232,230 | | | | | | 87 | | | | | | 1,314,267,705 | | | | | | 131 | | |
| | |
Years ended December 31,
|
| |||||||||||||||
In thousands of USD
|
| |
2019
|
| |
2020
|
| |
2021
|
| |||||||||
当期所得税费用
|
| | | | 637 | | | | | | 52 | | | | | | 13,125 | | |
递延所得税(福利)/费用
|
| | | | (3,567) | | | | | | (8,013) | | | | | | 35,121 | | |
Total | | | | | (2,930) | | | | | | (7,961) | | | | | | 48,246 | | |
| | |
Years ended December 31,
|
| |||||||||||||||
| | |
2019
|
| |
2020
|
| |
2021
|
| |||||||||
法定所得税率
|
| | | | 17.00% | | | | | | 17.00% | | | | | | 17.00% | | |
因纳税不能抵扣的费用的影响
|
| | | | (0.85)% | | | | | | (0.35)% | | | | | | 11.99% | | |
不同税收管辖区所得税差异的影响
|
| | | | 4.55% | | | | | | 2.55% | | | | | | 5.64% | | |
未在递延税项资产中确认的税务损失的影响
|
| | | | (12.83)% | | | | | | (7.39)% | | | | | | 0.63% | | |
Prior year true-ups
|
| | | | — | | | | | | — | | | | | | 2.11% | | |
免税所得的影响
|
| | | | 1.55% | | | | | | 0.50% | | | | | | (0.60)% | | |
Others
|
| | | | 0.08% | | | | | | 0.17% | | | | | | 0.09% | | |
Total
|
| | | | 9.50% | | | | | | 12.48% | | | | | | 36.86% | | |
| | |
At December 31,
|
| |||||||||
In thousands of USD
|
| |
2020
|
| |
2021
|
| ||||||
Deferred tax assets | | | | | | | | | | | | | |
Net operating losses
|
| | | | 23,592 | | | | | | 4,362 | | |
Accrued expenses
|
| | | | 704 | | | | | | — | | |
财产、厂房和设备以及无形资产
|
| | | | 5,806 | | | | | | 260 | | |
递延税金资产总额
|
| | | | 30,102 | | | | | | 4,622 | | |
递延纳税义务 | | | | | | | | | | | | | |
财产、厂房和设备
|
| | | | — | | | | | | (7,547) | | |
递延税项净资产/(负债)
|
| | | | 30,102 | | | | | | (2,925) | | |
In thousands of USD
|
| |
January 1, 2019
|
| |
Recognized in
profit or loss |
| |
Charged to
invested capital(1) |
| |
December 31, 2019
|
| ||||||||||||
税损结转
|
| | | | 16,413 | | | | | | 2,567 | | | | | | 312 | | | | | | 19,292 | | |
Accrued expenses
|
| | | | 226 | | | | | | 478 | | | | | | — | | | | | | 704 | | |
财产、厂房和设备
|
| | | | (714) | | | | | | 522 | | | | | | — | | | | | | (192) | | |
Net deferred tax assets
|
| | | | 15,925 | | | | | | 3,567 | | | | | | 312 | | | | | | 19,804 | | |
In thousands of USD
|
| |
January 1, 2020
|
| |
Recognized in
profit or loss |
| |
Charged to
invested capital(1) |
| |
December 31, 2020
|
| ||||||||||||
税损结转
|
| | | | 19,292 | | | | | | 2,015 | | | | | | 2,285 | | | | | | 23,592 | | |
Accrued expenses
|
| | | | 704 | | | | | | — | | | | | | — | | | | | | 704 | | |
财产、厂房和设备
|
| | | | (192) | | | | | | 5,998 | | | | | | — | | | | | | 5,806 | | |
Net deferred tax assets
|
| | | | 19,804 | | | | | | 8,013 | | | | | | 2,285 | | | | | | 30,102 | | |
In thousands of USD
|
| |
January 1, 2021
|
| |
Recognized in
profit or loss |
| |
Charged to
invested capital(1) |
| |
December 31, 2021
|
| ||||||||||||
税损结转
|
| | | | 23,592 | | | | | | (21,324) | | | | | | 2,094 | | | | | | 4,362 | | |
Accrued expenses
|
| | | | 704 | | | | | | (704) | | | | | | — | | | | | | — | | |
财产、厂房和设备
|
| | | | 5,806 | | | | | | (13,093) | | | | | | — | | | | | | (7,287) | | |
递延税项净资产/(负债)
|
| | | | 30,102 | | | | | | (35,121) | | | | | | 2,094 | | | | | | (2,925) | | |
Tax Jurisdiction
|
| |
Amount in
thousands of USD |
| |
Earliest year of
expiration if not utilized |
| ||||||
Singapore
|
| | | | 147,509 | | | | | | 无限期 | | |
Hong Kong
|
| | | | 4,821 | | | | | | 无限期 | | |
Canada
|
| | | | 104 | | | | | | 2041 | | |
Total | | | | | 152,434 | | | | | | | | |
| | |
Years ended December 31,
|
| |||||||||||||||
In thousands of USD
|
| |
2019
|
| |
2020
|
| |
2021
|
| |||||||||
工资和其他报酬
|
| | | | 741 | | | | | | 10,175 | | | | | | 11,627 | | |
Total
|
| | | | 741 | | | | | | 10,175 | | | | | | 11,627 | | |
| | |
Years ended December 31,
|
| |||||||||||||||
In thousands of USD
|
| |
2019
|
| |
2020
|
| |
2021
|
| |||||||||
根据合并和合并的投资资本和股权变动表,视为关联方的贡献/(分配给)关联方
|
| | | | 28,882 | | | | | | (157,557) | | | | | | (29,311) | | |
公司分配
|
| | | | 671 | | | | | | (1,709) | | | | | | (2,167) | | |
Bitmain业务的资产和负债归属的净影响
重组期间调入集团 |
| | | | 202,103 | | | | | | (235,506) | | | | | | 20,535 | | |
根据合并和合并现金流量表,关联方的合计贡献/(分配给)关联方的合计贡献
|
| | | | 231,656 | | | | | | (394,772) | | | | | | (10,943) | | |
| | |
At December 31,
|
| |||||||||
In thousands of USD
|
| |
2020
|
| |
2021
|
| ||||||
BitMain和BTC到期 | | | | | | | | | | | | | |
比特币和比特币的−贸易应收账款(1)
|
| | | | 1,617 | | | | | | — | | |
− Loans to Bitmain(3)
|
| | | | 167,040 | | | | | | — | | |
−BitMain的其他应收账款(2)
|
| | | | 441,118 | | | | | | — | | |
BitMain和BTC到期合计(4)
|
| | | | 609,775 | | | | | | — | | |
| | | | | | | | | | | — | | |
Due to Bitmain
|
| | | | | | | | | | — | | |
− Borrowings from Bitmain(3)
|
| | | | 24,757 | | | | | | — | | |
− Other payables to Bitmain(2)
|
| | | | 638,191 | | | | | | — | | |
Total due to Bitmain(4)
|
| | | | 662,948 | | | | | | — | | |
| | |
Years ended December 31,
|
| |||||||||||||||
In thousands of USD
|
| |
2019
|
| |
2020
|
| |
2021
|
| |||||||||
BitMain和BTC的收入(1)
|
| | | | 34,237 | | | | | | 88,054 | | | | | | 73,522 | | |
Name of related parties
|
| |
与集团的关系
|
|
Matrixport金融科技控股集团及其子公司(“Matrixport Group”) | | | 集团控股人士是Matrixport Group的联合创始人和董事会主席,对Matrixport Group具有重大影响力。 | |
| | |
At December 31,
|
| |||||||||
In thousands of USD
|
| |
2020
|
| |
2021
|
| ||||||
关联方到期 | | | | | | | | | | | | | |
− Trade receivables
|
| | | | — | | | | | | 413 | | |
− Loans to a related party(1)
|
| | | | 1,254 | | | | | | 1,087 | | |
关联方到期合计
|
| | | | 1,254 | | | | | | 1,500 | | |
Due to related party | | | | | | | | | | | | | |
− Other payables(2)
|
| | | | — | | | | | | 19 | | |
关联方应收款项合计
|
| | | | — | | | | | | 19 | | |
| | |
Years ended December 31,
|
| |||||||||||||||
In thousands of USD
|
| |
2019
|
| |
2020
|
| |
2021
|
| |||||||||
−为关联方提供服务
|
| | | | — | | | | | | — | | | | | | 530 | | |
−接受关联方的服务
|
| | | | — | | | | | | — | | | | | | 294 | | |
关联方赚取的−利息
|
| | | | — | | | | | | — | | | | | | 2,289 | | |
| | |
Years ended December 31,
|
| |||||||||||||||
单位:千美元,不包括每股数据
|
| |
2019
|
| |
2020
|
| |
2021
|
| |||||||||
本集团普通股股东应占利润/(亏损)
|
| | | | (27,900) | | | | | | (55,826) | | | | | | 82,643 | | |
已发行普通股加权平均数(千股)
|
| | | | 12,662,126 | | | | | | 12,662,126 | | | | | | 12,662,126 | | |
每股基本收益/(亏损)(单位:美元)
|
| | | | (0.00) | | | | | | (0.00) | | | | | | 0.01 | | |
本集团普通股股东应占利润/(亏损)
|
| | | | (27,900) | | | | | | (55,826) | | | | | | 82,643 | | |
转换可转债导致本集团普通股股东应占利润增加
|
| | | | — | | | | | | — | | | | | | 1,223 | | |
稀释后每股收益应占本集团普通股股东的利润/(亏损)
|
| | | | (27,900) | | | | | | (55,826) | | | | | | 83,866 | | |
已发行普通股加权平均数(千股)
|
| | | | 12,662,126 | | | | | | 12,662,126 | | | | | | 12,662,126 | | |
Adjusted for: | | | | | | | | | | | | | | | | | | | |
−假定转换为可转换债务
|
| | | | — | | | | | | — | | | | | | 210,681 | | |
−假定行使股票奖励
|
| | | | — | | | | | | — | | | | | | 104,370 | | |
稀释后每股流通股加权平均数量(千股)
|
| | | | 12,662,126 | | | | | | 12,662,126 | | | | | | 12,977,177 | | |
稀释后每股收益/(亏损)(美元)
|
| | | | (0.00) | | | | | | (0.00) | | | | | | 0.01 | | |
| | |
Years ended December 31,
|
| |||||||||||||||
In thousands of USD
|
| |
2019
|
| |
2020
|
| |
2021
|
| |||||||||
非现金投融资交易 | | | | | | | | | | | | | | | | | | | |
从关联方收购矿机所承担的责任
|
| | | | 30,967 | | | | | | 9,302 | | | | | | — | | |
以经营租赁负债换取的经营性租赁使用权资产
|
| | | | 31,596 | | | | | | 1,174 | | | | | | 47,178 | | |
以加密货币形式购买矿机的付款
|
| | | | — | | | | | | — | | | | | | 11,986 | | |
代表关联方收到的加密货币
|
| | | | — | | | | | | 6,312 | | | | | | — | | |
代表关联方支付的加密货币
|
| | | | — | | | | | | — | | | | | | 24,852 | | |
以加密货币的形式向第三方放贷
|
| | | | — | | | | | | — | | | | | | 10,222 | | |
以加密货币的形式从第三方收取贷款
|
| | | | — | | | | | | — | | | | | | 6,487 | | |
以加密货币形式向关联方放贷
|
| | | | — | | | | | | — | | | | | | 30,015 | | |
以加密货币形式向关联方收取借款
|
| | | | — | | | | | | — | | | | | | 30,735 | | |
使用加密货币购买理财产品
|
| | | | — | | | | | | — | | | | | | 30,004 | | |
以加密货币形式赎回理财产品
|
| | | | — | | | | | | — | | | | | | 30,724 | | |
处置财产、厂房和设备的应收账款
|
| | | | — | | | | | | 850 | | | | | | — | | |
因购置财产、厂房和设备而承担的债务
|
| | | | 563 | | | | | | 156 | | | | | | 3,494 | | |
| | |
Page
|
| |||
ARTICLE I DEFINITIONS
|
| | | | A-1 | | |
第二条初始合并
|
| | | | A-9 | | |
2.1
Initial Mergers
|
| | | | A-9 | | |
2.2
Initial Closings; Initial Mergers Effective Time
|
| | | | A-9 | | |
2.3
Effect of the First SPAC Merger
|
| | | | A-9 | | |
2.4
初始空间存续子公司的备忘录和章程
|
| | | | A-10 | | |
2.5
Directors and Officers of Initial SPAC Surviving Sub
|
| | | | A-10 | | |
2.6
Effect of the Second SPAC Merger
|
| | | | A-10 | | |
2.7
后续SPAC存续子公司的章程大纲和章程
|
| | | | A-10 | | |
2.8
后续SPAC幸存子公司的董事和官员
|
| | | | A-10 | | |
2.9
Taking of Necessary Action; Further Action
|
| | | | A-10 | | |
第三条收购合并
|
| | | | A-11 | | |
3.1
Acquisition Merger
|
| | | | A-11 | | |
3.2
收购结束;收购结束生效时间
|
| | | | A-11 | | |
3.3
Effect of the Acquisition Merger
|
| | | | A-11 | | |
3.4
尚存公司的章程大纲和章程
|
| | | | A-11 | | |
3.5
Directors and Officers of the Surviving Company
|
| | | | A-11 | | |
3.6
Taking of Necessary Action; Further Action
|
| | | | A-11 | | |
3.7
U.S. Tax Treatment of the Mergers
|
| | | | A-12 | | |
3.8
American Depositary Shares
|
| | | | A-12 | | |
第四条考虑因素
|
| | | | A-12 | | |
4.1
Effect of First SPAC Merger on SPAC Securities
|
| | | | A-12 | | |
4.2
Effect of Second SPAC Merger
|
| | | | A-13 | | |
4.3
Effect of Acquisition Merger on Company Securities
|
| | | | A-13 | | |
4.4
Payment of Merger Consideration
|
| | | | A-15 | | |
4.5
Dissenter’s Rights
|
| | | | A-17 | | |
4.6
Withholding Rights
|
| | | | A-18 | | |
4.7
Transfer Taxes
|
| | | | A-19 | | |
公司的第五条陈述和担保
|
| | | | A-19 | | |
5.1
Corporate Existence and Power
|
| | | | A-19 | | |
5.2
Authorization
|
| | | | A-19 | | |
5.3
Governmental Authorization
|
| | | | A-19 | | |
5.4
Non-Contravention
|
| | | | A-20 | | |
5.5
Capital Structure
|
| | | | A-20 | | |
5.6
Charter Documents
|
| | | | A-21 | | |
5.7
Corporate Records
|
| | | | A-21 | | |
5.8
Subsidiaries
|
| | | | A-21 | | |
5.9
Consents
|
| | | | A-21 | | |
5.10
Financial Statements
|
| | | | A-21 | | |
5.11
Internal Accounting Controls
|
| | | | A-22 | | |
5.12
Absence of Certain Changes
|
| | | | A-22 | | |
| | |
Page
|
| |||
5.13
Properties; Title to the Company Group’s Assets
|
| | | | A-22 | | |
5.14
Litigation
|
| | | | A-23 | | |
5.15
Contracts
|
| | | | A-23 | | |
5.16
Licenses and Permits
|
| | | | A-25 | | |
5.17
Compliance with Laws
|
| | | | A-25 | | |
5.18
Intellectual Property
|
| | | | A-26 | | |
5.19
Customers and Suppliers
|
| | | | A-28 | | |
5.20
Accounts Receivable and Payable; Loans
|
| | | | A-28 | | |
5.21
Pre-payments
|
| | | | A-28 | | |
5.22
Employees
|
| | | | A-28 | | |
5.23
Employment Matters
|
| | | | A-29 | | |
5.24
Withholding
|
| | | | A-29 | | |
5.25
Real Property
|
| | | | A-29 | | |
5.26
Tax Matters
|
| | | | A-30 | | |
5.27
Environmental Laws
|
| | | | A-31 | | |
5.28
Powers of Attorney and Suretyships
|
| | | | A-31 | | |
5.29
Directors and Officers
|
| | | | A-31 | | |
5.30
Other Information
|
| | | | A-31 | | |
5.31
Certain Business Practices
|
| | | | A-31 | | |
5.32
Sanctions; Anti-Money Laundering
|
| | | | A-32 | | |
5.33
Not an Investment Company
|
| | | | A-32 | | |
5.34
Insurance
|
| | | | A-32 | | |
第六条SPAC各方的陈述和保证
|
| | | | A-32 | | |
6.1
Corporate Existence and Power
|
| | | | A-32 | | |
6.2
Authorization
|
| | | | A-32 | | |
6.3
Governmental Authorization
|
| | | | A-33 | | |
6.4
Non-Contravention
|
| | | | A-33 | | |
6.5
Finders’ Fees
|
| | | | A-33 | | |
6.6
Capitalization
|
| | | | A-33 | | |
6.7
Trust Fund
|
| | | | A-34 | | |
6.8
Listing
|
| | | | A-34 | | |
6.9
Reporting Company
|
| | | | A-34 | | |
6.10
Board Approval
|
| | | | A-34 | | |
6.11
SPAC SEC Documents and Financial Statements
|
| | | | A-34 | | |
6.12
Litigation
|
| | | | A-35 | | |
6.13
Compliance with Laws
|
| | | | A-35 | | |
6.14
Not an Investment Company
|
| | | | A-35 | | |
6.15
Tax Matters
|
| | | | A-35 | | |
第七条收购实体的陈述和担保
|
| | | | A-36 | | |
7.1
Corporate Existence and Power
|
| | | | A-36 | | |
7.2
Authorization
|
| | | | A-36 | | |
7.3
Governmental Authorization
|
| | | | A-36 | | |
7.4
Non-Contravention
|
| | | | A-36 | | |
| | |
Page
|
| |||
7.5
Finders’ Fees
|
| | | | A-36 | | |
7.6
Issuance of Shares
|
| | | | A-36 | | |
7.7
Capitalization
|
| | | | A-36 | | |
7.8
Board Approval
|
| | | | A-37 | | |
7.9
Litigation
|
| | | | A-37 | | |
7.10
Compliance with Laws
|
| | | | A-37 | | |
7.11
Not an Investment Company
|
| | | | A-37 | | |
7.12
Business Activities
|
| | | | A-37 | | |
7.13
U.S. Entity Classification Elections
|
| | | | A-37 | | |
7.14
Intended Tax Treatment
|
| | | | A-38 | | |
7.15
Foreign Private Issuer
|
| | | | A-38 | | |
7.16
Organizational Documents.
|
| | | | A-38 | | |
第八条有关各方待定契约
|
| | | | A-38 | | |
8.1
Conduct of the Business
|
| | | | A-38 | | |
8.2
Access to Information
|
| | | | A-40 | | |
8.3
Notices of Certain Events
|
| | | | A-40 | | |
8.4
SEC Filings
|
| | | | A-41 | | |
8.5
The Registration Statement
|
| | | | A-41 | | |
8.6
Trust Account
|
| | | | A-43 | | |
8.7
Directors’ and Officers’ Indemnification and Insurance
|
| | | | A-43 | | |
8.8
Board of Directors of PubCo
|
| | | | A-44 | | |
8.9
Reporting and Compliance with Laws
|
| | | | A-44 | | |
公司第九条公约
|
| | | | A-44 | | |
9.1
Annual and Interim Financial Statements
|
| | | | A-44 | | |
9.2
Company Shareholder Approval
|
| | | | A-44 | | |
9.3
Restructuring.
|
| | | | A-44 | | |
本合同所有缔约方的第十条公约
|
| | | | A-45 | | |
10.1
Reasonable Best Efforts; Further Assurances
|
| | | | A-45 | | |
10.2
Tax Matters
|
| | | | A-45 | | |
10.3
Settlement of the SPAC Parties’ Liabilities
|
| | | | A-46 | | |
10.4
Compliance with SPAC Agreements
|
| | | | A-46 | | |
10.5
Confidentiality
|
| | | | A-46 | | |
第十一篇文章结案的条件
|
| | | | A-46 | | |
11.1
Condition to the Obligations of the Parties
|
| | | | A-46 | | |
11.2
SPAC各方义务的附加条件
|
| | | | A-47 | | |
11.3
Additional Conditions to Obligations of the Company
|
| | | | A-48 | | |
11.4
Frustration of Conditions
|
| | | | A-48 | | |
第十二条争议解决
|
| | | | A-48 | | |
12.1
Jurisdiction
|
| | | | A-48 | | |
12.2
Waiver of Jury Trial; No Exemplary Damages
|
| | | | A-48 | | |
第十三条终止
|
| | | | A-49 | | |
13.1
Termination
|
| | | | A-49 | | |
13.2
Effect of Termination
|
| | | | A-50 | | |
| | |
Page
|
| |||
第十四条其他
|
| | | | A-50 | | |
14.1
Notices
|
| | | | A-50 | | |
14.2
Amendments; No Waivers; Remedies
|
| | | | A-51 | | |
14.3
Arm’s Length Bargaining; No Presumption Against Drafter
|
| | | | A-51 | | |
14.4
Publicity
|
| | | | A-51 | | |
14.5
Expenses
|
| | | | A-52 | | |
14.6
No Assignment or Delegation
|
| | | | A-52 | | |
14.7
Governing Law
|
| | | | A-52 | | |
14.8
Counterparts
|
| | | | A-52 | | |
14.9
Entire Agreement
|
| | | | A-52 | | |
14.10
Severability
|
| | | | A-52 | | |
14.11
某些术语和参考文献的结构;说明文字
|
| | | | A-52 | | |
14.12
Further Assurances
|
| | | | A-53 | | |
14.13
Third Party Beneficiaries
|
| | | | A-53 | | |
14.14
声明、保证和契诺不复存在
|
| | | | A-53 | | |
14.15
Waiver
|
| | | | A-53 | | |
14.16
Enforcement
|
| | | | A-53 | | |
14.17
Non-Recourse
|
| | | | A-54 | | |
Defined Term
|
| |
Section
|
|
公共部门2021年股权激励计划 | | | 8.5(ii) | |
Acquisition Merger | | | Preamble | |
收购合并生效时间 | | | 3.2 | |
ADS | | | 3.8 | |
美国存托股份注册声明 | | | 3.8 | |
Agreement | | | Preamble | |
替代交易 | | | 8.1(d) | |
修改后的公共部门章程 | | | 8.5(ii) | |
反洗钱法 | | | 5.32 | |
Assumed RSU | | | 4.3(c)(i) | |
Balance Sheet Date | | | 5.10(a) | |
破产和股权例外 | | | 5.2 | |
《开曼公司法》 | | | Preamble | |
收购结束 | | | 2.2 | |
Closings | | | 3.2 | |
Defined Term
|
| |
Section
|
|
Closing Date | | | 3.2 | |
Company | | | Preamble | |
公司资产负债表 | | | 5.10(a) | |
公司结算书 | | | 4.4(a) | |
公司持异议的股东 | | | 4.3(e) | |
公司持异议股份 | | | 4.3(e) | |
公司股东批准 | | | 5.2 | |
Computer Systems | | | 5.18(g) | |
D&O赔付人员 | | | 8.7(a) | |
D&O Tail Insurance | | | 8.7(b) | |
财务报表 | | | 5.10(a) | |
First SPAC Merger | | | Preamble | |
Initial Mergers | | | Preamble | |
拟纳税处理 | | | 3.7 | |
Key Personnel | | | 5.22(a) | |
Labor Agreements | | | 5.23(a) | |
Material Contract | | | 5.15(a) | |
Merger Sub 1 | | | Preamble | |
Merger Sub 1 Share | | | 7.7(a) | |
Merger Sub 2 | | | Preamble | |
Merger Sub 2 Share | | | 7.7(a) | |
Merger Sub 3 | | | Preamble | |
Merger Sub 3 Share | | | 7.7(a) | |
合并子普通股 | | | 6.6(b) | |
外部截止日期 | | | 13.1(b) | |
Permits | | | 5.16 | |
个人信息 | | | 5.17(b) | |
收购合并计划 | | | 3.2 | |
PRC | | | 9.3 | |
PRC Entities | | | 9.3 | |
Prospectus | | | 14.15 | |
Proxy Statement | | | 8.5(i) | |
PubCo Share | | | 7.7(a) | |
需要SPAC股东批准 | | | 11.1(e) | |
Restructuring | | | 9.3 | |
Sanctions | | | 5.32 | |
Second SPAC Merger | | | Preamble | |
SPAC | | | Preamble | |
SPAC持不同意见的股东 | | | 4.1(e) | |
SPAC异议股份 | | | 4.1(e) | |
SPAC SEC Documents | | | 6.11(a) | |
SPAC股东批准事项 | | | 8.5(ii) | |
SPAC特别会议 | | | 8.5(i) | |
Defined Term
|
| |
Section
|
|
SPAC Sub | | | Preamble | |
Surviving Company | | | 3.1 | |
Transfer Taxes | | | 4.7 | |
Trust Account | | | 6.7 | |
| Signed on behalf of | | | | | ) | | | | | |
| Blue Safari Group Acquisition Corp. | | | | | ) | | | | | |
| | | | | | ) | | | | | |
| Signed on behalf of | | | | | ) | | | | | |
|
Blue Safari Merge Limited
|
| | | | ) | | | | | |
| | | | | | ) | | | | | |
| |
Blue Safari Group Acquisition Corp.
|
| |
| |
I/We being a Shareholder of the above Company HEREBY APPOINT of or failing him of to be my/our proxy to vote for me/us at the meeting of Shareholders to be held on the day of , 20 and at any adjournment thereof.
|
| |
| | (此处插入对投票的任何限制。) | | |
| | Signed this day of , 20 | | |
| |
Shareholder
|
| |
|
“并购生效时间”
|
| |
指自2021年12月15日起,Bitdeer Technologies Group、Bitdeer Technologies Holding Company、Blue Safari Group Acquisition Corp.、Blue Safari Merge Limited、Blue Safari Merge II Limited、Bitdeer Merge Limited和Blue Safari Mini Corp.之间,以及Bitdeer Technologies Group、Bitdeer Technologies Holding Company、Blue Safari Group Acquisition Corp.、Blue Safari Merge II Limited、Bitdeer Merge Limited和Blue Safari Mini Corp.
|
|
|
“ADS”
|
| |
指代表普通股的美国存托股份;
|
|
|
“Affiliate”
|
| |
就某人而言,指通过一个或多个中间人直接或间接控制、被该人控制或与其共同控制的任何其他人,(I)就自然人而言,应包括但不限于该人的配偶、父母、子女、兄弟姐妹、岳母、岳父、妹夫、嫂子、为前述任何人的利益而设立的信托,以及一个公司,合伙企业或由上述任何一项完全或共同拥有的任何其他实体;及(Ii)就实体而言,应包括直接或通过一个或多个中介机构直接或间接控制、控制或与上述实体共同控制的合伙企业、公司或任何其他实体或任何自然人。“控制”一词是指直接或间接拥有公司、合伙企业或其他实体超过50%(50%)投票权的股份的所有权(就公司而言,不包括仅因发生意外事件而具有这种权力的证券),或有权控制管理层或选举多数成员进入
|
|
| | | |
该公司、合伙企业或其他实体的董事会或同等决策机构;
|
|
|
“Articles”
|
| |
指根据《公司法》和本章程不时修改或增加的本公司章程;
|
|
|
“实益所有权”、“实益所有”
|
| |
或类似引用的含义与1934年《证券交易法》规则13d-3赋予此类术语的含义相同;
|
|
| “董事会”、“董事会”和“董事” | | |
指当其时的公司董事,或作为董事会或委员会组成的董事;
|
|
|
“Chairman”
|
| | 指董事会主席; | |
|
“Class” or “Classes”
|
| |
指本公司可能不时发行的任何一类或多类股份;
|
|
|
“Class A Ordinary Share”
|
| |
指面值为0.0000001美元的公司股本中具有本章程规定的权利的A类普通股;
|
|
|
“Class V Ordinary Share”
|
| |
指面值0.0000001美元的公司股本中具有本章程规定的权利的V类普通股;
|
|
|
“Commission”
|
| |
指美利坚合众国证券交易委员会或当时管理《证券法》的任何其他联邦机构;
|
|
|
“通信设施”
|
| |
指自然人能够相互倾听和被倾听的技术(包括但不限于视频、视频会议、互联网或在线会议应用、电话或远程会议和/或其他视频通信、互联网或在线会议应用或电信设施);
|
|
|
“Company”
|
| |
指Bitdeer Technologies Group,开曼群岛豁免公司;
|
|
|
“Companies Act”
|
| |
指开曼群岛的《公司法》(经修订)及其任何法定修正案或重新颁布;
|
|
|
“Company’s Website”
|
| |
指公司的主要公司/投资者关系网站,其地址或域名已在公司向证监会提交的与其首次公开发行美国存托凭证相关的任何登记声明中披露,或已以其他方式通知股东;
|
|
|
“Depositary”
|
| |
是指根据本公司为当事一方的存管协议指定履行存管职能的实体;
|
|
|
“Designated Stock Exchange”
|
| |
指任何股票和/或美国存托凭证上市交易的美国证券交易所;
|
|
|
《指定证券交易所规则》
|
| |
指因任何股票及/或美国存托凭证在指定证券交易所原有及持续上市而不时修订的有关守则、规则及条例;
|
|
|
“electronic”
|
| |
具有《电子交易法》及其当时有效的任何修正案或重新制定的法律所赋予的含义,并包括与之合并或取代的所有其他法律;
|
|
|
“electronic communication”
|
| |
指以电子方式张贴到公司网站、发送到任何号码、地址或互联网站或其他经董事会不少于三分之二投票决定和批准的电子交付方式;
|
|
|
《电子交易法》
|
| |
指开曼群岛的《电子交易法》(经修订)及其任何法定修正案或重新颁布;
|
|
|
“electronic record”
|
| |
具有《电子交易法》及其当时有效的任何修正案或重新制定的法律所赋予的含义,并包括与之合并或取代的所有其他法律;
|
|
|
“Founder”
|
| | means WU Jihan; | |
|
“Founder Entities”
|
| |
统称为(I)创始人,(Ii)创始人直接或间接持有50%以上实益所有权或投票权的所有有限合伙企业、私人公司或其他工具,以及(Iii)创始人为创始人或其家族的利益而控制的信托,以及由该信托完全拥有的所有有限合伙企业、私人公司或其他工具,包括但不限于胜利勇气有限公司;
|
|
|
“Incapacity”
|
| |
对于个人而言,
意味着:
(a)
有管辖权的法院裁定该人因精神障碍而无能力管理其财产和事务(或同等情况,在该司法管辖区适用相关测试);或
(b)
在没有有管辖权的法院裁定的情况下,经董事会批准的具有适当资格的医生已书面裁定该个人因精神障碍而无能力管理其财产和事务。
(c)
该裁决未被具有司法管辖权的法院或同一名或另一名此类医生推翻。董事没有义务调查任何个人的精神上无行为能力,除非他们实际了解需要调查的情况;
|
|
|
“Memorandum of Association”
|
| |
指不时修订或取代的公司组织章程大纲;
|
|
|
“Ordinary Resolution”
|
| |
means a resolution:
(a)
在根据本章程细则举行的公司股东大会上,有权亲自投票的股东,或在允许委托代表的情况下,由其正式授权的代表投票的股东,以简单多数票通过;或
|
|
| | | |
(b)
由所有有权在公司股东大会上表决的股东在一份或多份由一名或多名股东签署的文书中书面批准,如此通过的决议的生效日期为文书的签立日期,如果文书多于一份,则为最后一份此类文书的签立日期;
|
|
|
“Ordinary Shares”
|
| |
是指A类普通股和V类普通股;
|
|
|
“paid up”
|
| |
指已缴足的任何股票发行的面值,包括入账列为缴足的;
|
|
|
“Person”
|
| |
指任何自然人、商号、公司、合资企业、合伙企业、公司、协会或其他实体(无论是否具有单独的法人资格)或其中任何一个,如上下文所需;
|
|
|
“Present”
|
| |
就任何人士而言,指该人士出席股东大会,可透过该人士或(如为公司或其他非自然人)其正式授权代表(或就任何股东而言,由该股东根据本章程细则有效委任的代表)出席,即:(A)亲自出席召开会议的通知所指明的地点;或(B)如属根据本章程细则获准使用通讯设施的任何会议,包括任何由通讯设施按照召开该等股东大会的通知所指明的程序连接的虚拟会议;而“出席”应据此解释;
|
|
|
“RADSs”
|
| |
指公司的美国存托凭证,受根据该等美国存托凭证发行的存款协议施加的转让限制;
|
|
|
“Register”
|
| |
是指根据《公司法》保存的公司成员名册;
|
|
|
“Registered Office”
|
| |
指《公司法》规定的公司注册办事处;
|
|
|
“Seal”
|
| |
指公司的公章(如果采用),包括其任何传真件;
|
|
|
“Secretary”
|
| |
指由董事委任以履行本公司秘书任何职责的任何人士;
|
|
|
“Securities Act”
|
| |
指经修订的《1933年美利坚合众国证券法》,或任何类似的联邦法规及其下的委员会规则和条例,均应在当时有效;
|
|
|
“Share”
|
| |
指公司股本中的股份。凡提及“股份”,应视为任何或所有类别的股份,视上下文需要而定。为免生疑问,在本章程中,“股份”一词应包括一小部分股份;
|
|
|
“Shareholder” or “Member”
|
| |
指在登记册上登记为一股或多股持有人的人;
|
|
|
“Share Premium Account”
|
| |
指根据本章程和《公司法》设立的股份溢价账户;
|
|
|
“signed”
|
| |
指带有以机械方式或电子符号或程序附加在电子通信上或与电子通信逻辑相关并由意图签署该电子通信的人执行或采用的签名或签名的表示;
|
|
|
“Special Resolution”
|
| |
是指公司根据《公司法》通过的特别决议,即:
(a)
在公司股东大会上,有权亲自投票的股东以不少于三分之二的票数通过,或在允许委托代表的情况下,由其正式授权的代表投票,而该股东已正式发出通知,指明拟将决议作为特别决议提出;或
(b)
由所有有权在公司股东大会上表决的股东在一份或多份由一名或多名股东签署的文书中书面批准,如此通过的特别决议的生效日期为该文书或最后一份此类文书(如多于一份)签立的日期;
|
|
|
“Treasury Share”
|
| |
是指根据《公司法》以公司名义作为库存股持有的股份;
|
|
|
“United States”
|
| |
指美利坚合众国、其领土、财产和受其管辖的所有地区;和
|
|
|
“Virtual Meeting”
|
| |
指允许股东(和任何其他获准出席该会议的人,包括但不限于会议主席和任何董事)仅通过通讯设施出席的任何股东大会。
|
|
45.
|
(a)
|
董事可行使绝对酌情权拒绝登记任何未缴足股款或本公司有留置权的股份转让。 |
62.
|
(a)
|
本公司可(但无义务)于每一历年举行股东周年大会,并须在召开大会的通告中指明该大会为股东周年大会。股东周年大会将于董事决定的时间及地点举行。 |
63.
|
(a)
|
主席或过半数董事可召开股东大会,并应股东要求立即召开本公司特别股东大会。 |
|
评估总结函
|
| | | | D-1-1 | | |
|
I.
DESCRIPTION OF THE APPRAISAL
|
| | | | D-1-2 | | |
|
II.
BASIS OF VALUE
|
| | | | D-1-2 | | |
|
III.
PREMISE OF VALUE
|
| | | | D-1-2 | | |
|
IV.
SCOPE OF WORK
|
| | | | D-1-2 | | |
|
V.
INFORMATION SOURCES
|
| | | | D-1-2 | | |
|
VI.
LIMITING CONDITIONS
|
| | | | D-1-3 | | |
|
VII.
INFORMATION ABOUT BSGA
|
| | | | D-1-3 | | |
|
VIII.
INFORMATION ABOUT THE BITDEER GROUP
|
| | | | D-1-3 | | |
|
IX.
VALUATION METHODOLOGY
|
| | | | D-1-4 | | |
|
X.
VALUATION ASSUMPTIONS
|
| | | | D-1-10 | | |
|
XI.
SENSITIVITY ANALYSIS
|
| | | | D-1-11 | | |
|
XII.
OPINION OF VALUE
|
| | |
|
D-1-11
|
| |
Subject Entity
|
| |
Stock Ticker
|
| |
截至
的市值
the Appraisal Date* |
| |
Current
Hash rate** |
| |||
Cipher Mining Inc.
|
| |
CIFR.US
|
| | US$2,555 million | | | | | 不适用 | | |
科芯科技控股有限公司
|
| |
XPDI.US
|
| | US$436 million*** | | | | | 2.0 EH/s | | |
Greenidge
|
| |
GREE.US
|
| | US$988 million | | | | | 1.2 EH/s | | |
茂森基础设施集团公司
|
| |
MIGI.US
|
| | US$651 million | | | | | 不适用 | | |
Stronghold数字挖掘
|
| |
SDIG.US
|
| | N/A**** | | | | | 不适用 | | |
Comparable Companies
|
| |
Principal Business
|
| |
Market
Capitalization as at the Appraisal Date* |
| |
Hash rate**
|
|
1. Riot Blockchain, Inc.
(stock ticker: RIOT.US) |
| | Riot BlockChain,Inc.是一家数字货币公司。该公司专注于收购加密货币和区块链业务,并支持区块链技术公司。它还保留了现有的生物技术业务部门。 | | |
US$2,465.9 million
|
| |
As the Appraisal Date: 2.6 EH/s
Forecast hash rate by end of 2022: 7.7EH/s
|
|
2.马拉松数码控股有限公司
(stock ticker: MARA.US) |
| | Marathon Digital Holdings,Inc.作为数字资产技术公司运营。该公司挖掘加密货币,重点是区块链生态系统和数字资产的生成。它为全球客户提供服务。 | | |
US$3,146.4 million
|
| |
As the Appraisal Date: 2.7EH/s
Forecast hash rate by end of 2022: 13.3EH/s
|
|
3.蜂巢区块链技术有限公司
(stock ticker: HIVE.CN) |
| | 蜂巢区块链技术有限公司是一家加密货币开采公司。该公司验证区块链网络上的交易,并提供密码挖掘,并在密码和传统资本市场之间架起桥梁。它为全球客户提供服务。 | | |
US$1,024.7 million
|
| |
As the Appraisal Date: 1.0 EH/s
Forecast hash rate by end of 2022: 3.0EH/s
|
|
4. Hut 8 Mining Corp.
(stock ticker: HUT.CN) |
| | Hut 8矿业公司是一家加密货币矿业公司。该公司提供区块链基础设施和技术 | | |
US$1,376.0 million
|
| |
As the Appraisal Date: 1.4 EH/s
Forecast hash rate
|
|
Comparable Companies
|
| |
Principal Business
|
| |
Market
Capitalization as at the Appraisal Date* |
| |
Hash rate**
|
|
| | | 解决方案。Hut 8 Mining为北美客户提供服务。 | | | | | |
by end of 2022: 6.0EH/s
|
|
5. Argo Blockchain PLC
(stock ticker: ARB.LN) |
| | Argo BlockChain PLC主要从事加密资产挖掘。该公司的采矿基础设施位于加拿大魁北克的多个地点。Argo区块链为英国客户提供服务。 | | |
US$767.1 million
|
| |
As the Appraisal Date: 1.3 EH/s
Forecast hash rate by end of 2022: 3.7EH/s
|
|
| | |
Average
|
| |
Median
|
| |
First Quartile
|
| |
Third Quartile
|
| |
Low
|
| |
High
|
| ||||||||||||||||||
EV-to-Forecasted Revenue for 2021
|
| | | | 10.04 | | | | | | 9.97 | | | | | | 9.30 | | | | | | 10.90 | | | | | | 8.62 | | | | | | 11.82 | | |
EV-to-Forecasted EBITDA for 2021
|
| | | | 14.84 | | | | | | 16.45 | | | | | | 12.62 | | | | | | 18.15 | | | | | | 8.79 | | | | | | 19.84 | | |
截至评估日期的EV-to-Hash比率
|
| | | | 911 | | | | | | 953 | | | | | | 775 | | | | | | 1,028 | | | | | | 596 | | | | | | 1,102 | | |
Valuation Parameter
|
| |
Value
|
| |
Selected Multiple
|
| |
Weighting Factor
|
|
EV-to-Forecasted Revenue for 2021
|
| |
US$422,364,000
|
| |
10.90
|
| |
One-third
|
|
EV-to-Forecasted EBITDA for 2021
|
| |
US$314,104,000
|
| |
18.15
|
| |
One-third
|
|
截至评估日期的EV-to-Hash比率
|
| |
4.38EH/s
|
| |
1,028 per US$million
|
| |
One-third
|
|
| | |
US$
|
| |||
上市比较法指导下的公平市价
|
| | | | 4,539,000,000 | | |
贴现现金流法下的公平市价
|
| | | | 4,791,000,000 | | |
| | |
缺乏适销性的折扣
|
| ||||||
| | |
9.5%
|
| |
12.5%
|
| |
15.5%
|
|
Fair market value
|
| |
US$4,695,000,000
|
| |
US$4,539,000,000
|
| |
US$4,384,000,000
|
|
| | |
Cost of Equity
|
| ||||||
Terminal Growth Rate
|
| |
24%
|
| |
25%
|
| |
26%
|
|
1%
|
| |
US$4,580,000,000
|
| |
US$4,301,000,000
|
| |
US$4,048,000,000
|
|
3%
|
| |
US$4,835,000,000
|
| |
US$4,525,000,000
|
| |
US$4,244,000,000
|
|
5%
|
| |
US$5,142,000,000
|
| |
US$4,791,000,000
|
| |
US$4,477,000,000
|
|
|
评估总结函
|
| | | | D-2-1 | | |
|
I.
DESCRIPTION OF THE APPRAISAL
|
| | |
|
D-2-2
|
| |
|
II.
BASIS OF VALUE
|
| | |
|
D-2-2
|
| |
|
III.
PREMISE OF VALUE
|
| | |
|
D-2-2
|
| |
|
IV.
SCOPE OF WORK
|
| | |
|
D-2-2
|
| |
|
V.
INFORMATION SOURCES
|
| | |
|
D-2-2
|
| |
|
VI.
LIMITING CONDITIONS
|
| | |
|
D-2-3
|
| |
|
VII.
INFORMATION ABOUT BSGA
|
| | |
|
D-2-3
|
| |
|
VIII.
INFORMATION ABOUT THE BITDEER GROUP
|
| | |
|
D-2-3
|
| |
|
IX.
VALUATION METHODOLOGY
|
| | |
|
D-2-4
|
| |
|
X.
VALUATION ASSUMPTIONS
|
| | |
|
D-2-8
|
| |
|
XI.
OPINION OF VALUE
|
| | |
|
D-2-9
|
| |
Comparable Companies
|
| |
Principal Business
|
| |
Market
Capitalization as at the Appraisal Date* |
| |
Hash rate
as at the Appraisal Date** |
|
1.
Riot Blockchain, Inc.
(stock ticker: RIOT.US)
|
| | Riot BlockChain,Inc.是一家数字货币公司。该公司专注于收购加密货币和区块链业务,并支持区块链技术公司。它还保留了现有的生物技术业务部门。 | | |
US$2,841 million
|
| |
3.0 EH/s
|
|
2.
Marathon Digital Holdings, Inc.
(stock ticker: MARA.US)
|
| | Marathon Digital Holdings,Inc.作为数字资产技术公司运营。该公司挖掘加密货币,重点是区块链生态系统和数字资产的生成。它为全球客户提供服务。 | | |
US$3,781 million
|
| |
3.2 EH/s
|
|
3.
HIVE Blockchain Technologies Ltd.
(stock ticker: HIVE.CN)
|
| | 蜂巢区块链技术有限公司是一家加密货币开采公司。该公司验证区块链网络上的交易,并提供密码挖掘,并在密码和传统资本市场之间架起桥梁。它为全球客户提供服务。 | | |
US$1,082 million
|
| |
1.3 EH/s
|
|
4.
Hut 8 Mining Corp.
(stock ticker: HUT.CN)
|
| | Hut 8矿业公司是一家加密货币矿业公司。该公司提供区块链基础设施和技术解决方案。Hut 8 Mining为北美客户提供服务。 | | |
US$1,359 million
|
| |
1.7 EH/s
|
|
5.
Argo Blockchain PLC
(stock ticker: ARB.LN)
|
| | Argo BlockChain PLC主要从事加密资产挖掘。该公司的采矿基础设施位于加拿大魁北克的多个地点。Argo区块链为英国客户提供服务。 | | |
US$575 million
|
| |
1.6 EH/s
|
|
| | |
Average
|
| |
Median
|
| |
First Quartile
|
| |
Third Quartile
|
| |
Low
|
| |
High
|
|
EV-to-Forecasted Revenue for 2021
|
| |
10.97
|
| |
8.37
|
| |
7.01
|
| |
14.26
|
| |
5.64
|
| |
20.15
|
|
EV-to-Forecasted EBITDA for 2021
|
| |
14.78
|
| |
14.38
|
| |
10.18
|
| |
19.73
|
| |
5.97
|
| |
25.07
|
|
评估日期的EV-to-Hash比率
|
| |
799
|
| |
831
|
| |
596
|
| |
1,001
|
| |
361
|
| |
1,171
|
|
Valuation Parameter
|
| |
Value
|
| |
Selected Multiple
|
| |
Weighting Factor
|
|
EV-to-Forecasted Revenue for 2021
|
| |
US$380,167,000
|
| |
14.26
|
| |
One-third
|
|
EV-to-Forecasted EBITDA for 2021
|
| |
US$275,614,000
|
| |
19.73
|
| |
One-third
|
|
评估日期的EV-to-Hash比率
|
| |
4.28EH/s
|
| |
1,001 per US$million
|
| |
One-third
|
|
|
评估总结函
|
| | | | D-3-1 | | |
|
I.
DESCRIPTION OF THE APPRAISAL
|
| | | | D-3-2 | | |
|
II.
BASIS OF VALUE
|
| | | | D-3-2 | | |
|
III.
PREMISE OF VALUE
|
| | | | D-3-2 | | |
|
IV.
SCOPE OF WORK
|
| | | | D-3-2 | | |
|
V.
INFORMATION SOURCES
|
| | | | D-3-2 | | |
|
VI.
LIMITING CONDITIONS
|
| | | | D-3-3 | | |
|
VII.
INFORMATION ABOUT BSGA
|
| | | | D-3-3 | | |
|
VIII.
INFORMATION ABOUT THE BITDEER GROUP
|
| | | | D-3-3 | | |
|
IX.
VALUATION METHODOLOGY
|
| | | | D-3-4 | | |
|
X.
VALUATION ASSUMPTIONS
|
| | | | D-3-8 | | |
|
XI.
SENSITIVITY ANALYSIS
|
| | | | D-3-9 | | |
|
XII.
OPINION OF VALUE
|
| | |
|
D-3-9
|
| |
Comparable Companies
|
| |
Principal Business
|
| |
Market
Capitalization as at the Appraisal Date* |
| |
Hashrate as
at 31 January 2023** |
|
1. Riot Blockchain, Inc.
(stock ticker: RIOT.US) |
| | Riot BlockChain,Inc.是一家数字货币公司。该公司专注于收购加密货币和区块链业务,并支持区块链技术公司。它还保留了现有的生物技术业务部门。 | | |
US$1,114 million
|
| |
9.30 EH/s
|
|
2.马拉松数码控股有限公司
(stock ticker: MARA.US) |
| | Marathon Digital Holdings,Inc.作为数字资产技术公司运营。该公司挖掘加密货币,重点是区块链生态系统和数字资产的生成。它为全球客户提供服务。 | | |
US$929 million
|
| |
7.30 EH/s
|
|
3.蜂巢区块链技术有限公司
(stock ticker: HIVE.CN) |
| | 蜂巢区块链技术有限公司是一家加密货币开采公司。该公司验证区块链网络上的交易,并提供密码挖掘,并在密码和传统资本市场之间架起桥梁。它为全球客户提供服务。 | | |
US$292 million
|
| |
2.68 EH/s
|
|
4. Hut 8 Mining Corp.
(stock ticker: HUT.CN) |
| | Hut 8矿业公司是一家加密货币矿业公司。该公司提供区块链基础设施和技术解决方案。该公司为北美的客户提供服务。 | | |
US$450 million
|
| |
2.50 EH/s
|
|
5. Argo Blockchain PLC
(stock ticker: ARB.LN) |
| | Argo BlockChain PLC主要从事加密资产挖掘。该公司的采矿基础设施位于加拿大魁北克的多个地点。它为英国的客户提供服务。 | | |
US$75 million
|
| |
2.50 EH/s
|
|
| | |
Average
|
| |
Median
|
| |
First Quartile
|
| |
Third Quartile
|
| |
Low
|
| |
High
|
| ||||||||||||||||||
EV对预测/实际收入的比率
2022 |
| | | | 5.12 | | | | | | 3.44 | | | | | | 3.18 | | | | | | 3.73 | | | | | | 2.16 | | | | | | 13.06 | | |
2022年EV对预测/实际EBITDA*
|
| | | | 14.10 | | | | | | 14.10 | | | | | | 11.3 | | | | | | 16.47 | | | | | | 9.36 | | | | | | 18.84 | | |
EV-to-Hashrate as at 31 January 2023
|
| | | | 134.48 | | | | | | 113.94 | | | | | | 89.00 | | | | | | 170.62 | | | | | | 87.10 | | | | | | 221.75 | | |
Valuation Parameter
|
| |
Value
|
| |
Selected Multiple
|
| |
Weighting
Factor |
|
EV-to- Revenue for 2022
|
| |
US$330,342,000
|
| |
3.73
|
| |
40%
|
|
EV-to- EBITDA for 2022
|
| |
US$91,233,000
|
| |
16.47
|
| |
40%
|
|
EV-to-Reference Hashrate
|
| |
4.10EH/s
|
| |
170.62 per US$million
|
| |
20%
|
|
|
缺乏适销性的折扣
|
| |
12%
|
| |
15% (Baseline)
|
| |
18%
|
|
|
Fair market value
|
| |
US$1,301,000,000
|
| |
US$1,256,000,000
|
| |
US$1,212,000,000
|
|
| | |
Baseline
|
| |
Case 1
|
| |
Case 2
|
|
EV-to-Revenue、EV-to-EBTIDA和EV-to-Reference哈希率
|
| |
40%/40%/20%
|
| |
33%/33%/33%
|
| |
50%/50%/0%
|
|
Fair market value
|
| |
US$1,256,000,000
|
| |
US$1,181,000,000
|
| |
US$1,370,000,000
|
|