Abits Group Inc. (ABTS) Balance Sheet
ABTS balance sheet, 2025
December 31, 2025 · U.S. dollars$13.0M assets = $3.3M liabilities + $9.7M equity
Both columns are drawn to the same scale: what ABTS owns equals what it owes plus shareholders’ equity. Hover a block for its value.
ABTS financial health
Descriptive bands, not a rating. Fiscal 2025.
ABTS balance sheet trends, 2016–2025
| Metric | Trend | Then | Latest | Change |
|---|---|---|---|---|
| Total assets | $5.9M2016 | $13.0M2025 | +9.1%/yr | |
| Total liabilities | $5.9M2016 | $3.3M2025 | −6.3%/yr | |
| Shareholders’ equity | −$10,1622016 | $9.7M2025 | — | |
| Cash & short-term investments | $142,1702016 | $94,1322025 | −4.5%/yr | |
| Total debt | $2.6M2016 | $2.2M2025 | −1.4%/yr | |
| Net cash (debt) | −$2.4M2016 | −$2.2M2025 | +$254,527 | |
| Working capital | −$5.2M2016 | −$2.7M2025 | +$2.5M | |
| Book value per share | −$0.012016 | $4.102025 | — | |
| Current ratio | 0.122016 | 0.182025 | +0.06 | |
| Debt / equity | 0.872019 | 0.232025 | −0.64 | |
| Shares outstanding | 1.1M2016 | 2.4M2025 | +9.1%/yr |
Change is the average annual growth (CAGR) or the difference between the first and latest year.
ABTS assets
ABTS liabilities and equity
ABTS debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease obligations.
ABTS balance sheet
| 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | |
|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||
| Cash & short-term investments | $94,132 | $1.1M | $884,199 | $2.5M | $2.5M | $5,249 | $38,019 | $303,962 | $18,494 | $142,170 |
| Cash & equivalents | $94,132 | $1.1M | $884,199 | $2.5M | $2.5M | $5,249 | $38,019 | $303,962 | $18,494 | $142,170 |
| Receivables | $23,366 | $0 | $774,345 | $2.4M | $229,708 | $2.3M | $1.2M | $0 | $0 | $444,701 |
| Inventory | $0 | $0 | −$774,345 | $0 | −$5.0M | $0 | $0 | $0 | $3,130 | $9,857 |
| Other current assets | $471,004 | $558,707 | $774,345 | $0 | $5.0M | $0 | $0 | $0 | $152,548 | $129,024 |
| Total current assets | $588,502 | $1.7M | $1.7M | $4.9M | $2.7M | $2.3M | $1.2M | $303,962 | $174,172 | $725,752 |
| Property, plant & equipment (net) | $10.0M | $9.4M | $9.5M | $12.6M | $0 | $0 | $0 | $0 | $686,296 | $1.5M |
| Goodwill & intangible assets | $2.5M | $257,753 | $1.2M | $7.1M | $5.0M | $0 | $498,263 | $0 | $0 | $0 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Other non-current assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $500,000 | $3.7M |
| Total assets | $13.0M | $11.4M | $12.3M | $24.5M | $7.7M | $2.3M | $1.7M | $303,962 | $1.4M | $5.9M |
| Liabilities | ||||||||||
| Accounts payable | $314,728 | $0 | $0 | — | — | — | — | — | — | — |
| Short-term debt | $2.2M | — | — | — | — | $359,549 | $301,581 | $7.3M | $2.5M | $2.6M |
| Deferred revenue | — | — | — | — | — | — | — | — | $61,078 | — |
| Total current liabilities | $3.3M | $990,346 | $1.0M | $613,455 | $1.2M | $1.9M | $1.4M | $10.7M | $4.3M | $5.9M |
| Long-term debt | $375,000 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Other long-term liabilities | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total liabilities | $3.3M | $990,346 | $1.0M | $613,455 | $1.2M | $1.9M | $1.4M | $10.7M | $4.3M | $5.9M |
| Shareholders' equity | ||||||||||
| Common stock & paid-in capital | $35,554 | $35,554 | $35,554 | $35,554 | $19,554 | $16,191 | $16,191 | $67,357 | $67,007 | $64,005 |
| Retained earnings (deficit) | −$79.5M | −$78.8M | −$77.9M | −$65.3M | −$43.8M | −$40.7M | −$40.5M | −$47.3M | −$38.7M | −$25.0M |
| Accumulated other comprehensive income | −$142,264 | −$146,463 | −$124,414 | −$104,361 | $1.0M | $931,326 | $724,434 | $348,752 | $180,847 | $223,369 |
| Total shareholders' equity | $9.7M | $10.4M | $11.3M | $23.9M | $6.6M | $400,773 | $345,603 | −$10.4M | −$3.0M | −$10,162 |
| Key figures | ||||||||||
| Total debt | $2.2M | — | — | — | — | $359,549 | $301,581 | $7.3M | $2.5M | $2.6M |
| Net cash (debt) | −$2.2M | — | — | — | — | −$354,300 | −$263,562 | −$7.0M | −$2.4M | −$2.4M |
| Working capital | −$2.7M | $687,290 | $652,936 | $4.3M | $1.6M | $400,773 | −$152,660 | −$10.4M | −$4.1M | −$5.2M |
| Tangible book value | $7.2M | $10.1M | $10.1M | $16.8M | $1.6M | $400,773 | −$152,660 | −$10.4M | −$3.0M | −$10,162 |
| Book value per share | $4.10 | $4.38 | $4.77 | $10.48 | $5.20 | $0.31 | $0.27 | −$11.55 | −$3.33 | −$0.01 |
| Shares outstanding | 2.4M | 2.4M | 2.4M | 2.3M | 1.3M | 1.3M | 1.3M | 898K | 888K | 1.1M |
| Current ratio | 0.18 | 1.69 | 1.65 | 7.97 | 2.34 | 1.21 | 0.89 | 0.03 | 0.04 | 0.12 |
| Quick ratio | 0.04 | 1.13 | 1.65 | 7.97 | 2.34 | 1.21 | 0.89 | 0.03 | 0.00 | 0.10 |
| Debt / equity | 0.23 | — | — | — | — | 0.90 | 0.87 | — | — | — |
| Equity / assets | 74.6% | 91.3% | 91.8% | 97.5% | 84.9% | 17.5% | 19.8% | −3,414.0% | −217.5% | −0.2% |
| Dec '25 | Sep '25 | Jun '25 | Mar '25 | Dec '24 | Sep '24 | Jun '24 | Mar '24 | Dec '23 | Sep '23 | Jun '23 | Mar '23 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||||
| Cash & short-term investments | $83,837 | $94,132 | $145,143 | $1.1M | $1.1M | $1.1M | $396,583 | $396,583 | $884,199 | $884,199 | $1.7M | $1.5M |
| Cash & equivalents | $83,837 | $94,132 | $145,143 | $1.1M | $1.1M | $1.1M | $396,583 | $396,583 | $884,199 | $884,199 | $1.5M | $1.5M |
| Short-term investments | — | — | — | — | — | — | — | — | — | — | $141,520 | — |
| Receivables | $23,366 | $0 | $492,791 | $0 | $0 | $0 | $370,801 | $0 | $774,345 | $0 | $10,319 | $0 |
| Inventory | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | −$774,345 | $0 | −$10,319 | $0 |
| Other current assets | $793,481 | $494,370 | $50,000 | $558,707 | $558,707 | $558,707 | $0 | $370,801 | $774,345 | $774,345 | $3.3M | $3.5M |
| Total current assets | $900,684 | $588,502 | $687,934 | $1.7M | $1.7M | $1.7M | $767,384 | $767,384 | $1.7M | $1.7M | $5.0M | $5.0M |
| Property, plant & equipment (net) | $8.5M | $10.0M | $10.8M | $9.4M | $9.4M | $9.4M | $9.9M | $9.9M | $9.5M | $9.5M | $11.3M | $11.3M |
| Goodwill & intangible assets | $1.5M | $2.5M | $2.0M | $257,753 | $257,753 | $0 | $1.5M | $0 | $1.2M | $0 | $4.7M | $0 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Other non-current assets | $1 | $0 | $0 | $0 | $0 | $257,753 | $0 | $1.5M | $0 | $1.2M | $0 | $4.7M |
| Total assets | $10.9M | $13.0M | $13.5M | $11.4M | $11.4M | $11.4M | $12.2M | $12.2M | $12.3M | $12.3M | $21.0M | $21.0M |
| Liabilities | ||||||||||||
| Accounts payable | $314,728 | — | — | — | $0 | — | — | — | — | — | — | — |
| Short-term debt | — | $2.2M | $2.6M | — | — | — | — | — | — | — | — | — |
| Total current liabilities | $2.8M | $3.3M | $3.5M | $990,346 | $990,346 | $990,346 | $920,700 | $920,700 | $1.0M | $1.0M | $541,356 | $541,356 |
| Long-term debt | $375,000 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Other long-term liabilities | $0 | $0 | $2.6M | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total liabilities | $3.1M | $3.3M | $3.5M | $990,346 | $990,346 | $990,346 | $920,700 | $920,700 | $1.0M | $1.0M | $541,356 | $541,356 |
| Shareholders' equity | ||||||||||||
| Common stock & paid-in capital | — | $35,554 | $35,554 | $35,554 | — | $35,554 | $35,554 | $35,554 | $35,554 | $35,554 | $35,554 | $35,554 |
| Retained earnings (deficit) | −$81.7M | −$79.5M | −$79.2M | −$78.8M | −$78.8M | −$78.8M | −$77.9M | −$77.9M | −$77.9M | −$77.9M | −$68.8M | −$68.8M |
| Accumulated other comprehensive income | — | −$142,264 | −$146,203 | −$146,463 | — | −$146,463 | −$141,796 | −$141,796 | −$124,414 | −$124,414 | −$59,069 | −$59,069 |
| Total shareholders' equity | $7.8M | $9.7M | $10.0M | $10.4M | $10.4M | $10.4M | $11.3M | $11.3M | $11.3M | $11.3M | $20.5M | $20.5M |
| Key figures | ||||||||||||
| Total debt | $375,000 | $2.2M | $2.6M | — | — | — | — | — | — | — | — | — |
| Net cash (debt) | −$291,163 | −$2.2M | −$2.5M | — | — | — | — | — | — | — | — | — |
| Working capital | −$1.9M | −$2.7M | −$2.8M | $687,290 | $687,290 | $687,290 | −$153,316 | −$153,316 | $652,936 | $652,936 | $4.5M | $4.5M |
| Tangible book value | $6.3M | $7.2M | $8.1M | $10.1M | $10.1M | $10.4M | $9.7M | $11.3M | $10.1M | $11.3M | $15.7M | $20.5M |
| Book value per share | $3.28 | $4.10 | $4.23 | $4.38 | $4.38 | $4.38 | $4.76 | $4.76 | $4.77 | $4.77 | $8.80 | $8.63 |
| Shares outstanding | 2.4M | 2.4M | 2.4M | 2.4M | 2.4M | 2.4M | 2.4M | 2.4M | 2.4M | 2.4M | 2.3M | 2.4M |
| Current ratio | 0.33 | 0.18 | 0.20 | 1.69 | 1.69 | 1.69 | 0.83 | 0.83 | 1.65 | 1.65 | 9.28 | 9.28 |
| Quick ratio | 0.04 | 0.03 | 0.18 | 1.13 | 1.13 | 1.13 | 0.83 | 0.43 | 1.65 | 0.88 | 3.12 | 2.84 |
| Debt / equity | 0.05 | 0.23 | 0.26 | — | — | — | — | — | — | — | — | — |
| Equity / assets | 71.3% | 74.6% | 74.3% | 91.3% | 91.3% | 91.3% | 92.5% | 92.5% | 91.8% | 91.8% | 97.4% | 97.4% |
Quarterly columns are labeled by the month the quarter ended. Figures in U.S. dollars as reported (latest annual report filed September 30, 2025); data from EODHD.
ABTS financial position
At the end of fiscal 2025 (December 31, 2025), Abits had total assets of $13.0 million (up 14.6% from a year earlier), total liabilities of $3.3 million and shareholders' equity of $9.7 million. It held $0.1 million in cash and short-term investments against $2.2 million of debt, net debt of $2.2 million. Its current ratio was 0.18.
Related: ABTS income statement, ABTS cash flow statement, ABTS key metrics. See the ABTS stock overview for the latest quote and news.
ABTS balance sheet FAQ
What are Abits's total assets?
Abits reported total assets of $13.0 million at the end of fiscal 2025 (December 31, 2025), compared with $11.4 million a year earlier.
How much debt does Abits have?
Abits had $2.2 million of total debt at the end of fiscal 2025, including short-term borrowings. Its debt-to-equity ratio was 0.23.
How much cash does Abits have?
Abits held $0.1 million in cash and short-term investments at the end of fiscal 2025; with $2.2 million of debt that is net debt of $2.2 million.
What is Abits's book value?
Abits's shareholders' equity (book value) was $9.7 million at the end of fiscal 2025, or $4.10 per share.
What is Abits's current ratio?
Abits had current assets of $0.6 million and current liabilities of $3.3 million, a current ratio of 0.18 (current liabilities exceed current assets).
How much goodwill does Abits have?
Abits carried $2.5 million of goodwill and intangible assets, 19.1% of total assets, at the end of fiscal 2025.