{"filings":[{"id":105888,"accession_number":"0001193125-26-108382","cik":1588489,"company_name":"Grayscale Bitcoin Trust ETF","ticker":"GBTC","form_type":"8-K","filed_at":"2026-03-16T23:59:59+00:00","items":["8.01"],"status":"ready","headline":"Grayscale Bitcoin Trust to switch Bitcoin benchmark to CoinDesk Bitcoin Benchmark Rate on Apr 1","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Effective April 1, 2026, GBTC will value Bitcoin using CoinDesk Bitcoin Benchmark Rate, replacing CoinDesk Bitcoin Price Index (XBX).","New benchmark uses data from 11 exchanges: Binance, Bitstamp, Bullish, Bybit, Crypto.com, Gate, Gemini, HashKey, Kraken, LMAX Digital, OKX.","Methodology includes volume weighting, outlier detection, inactivity adjustment, and manipulation resistance to mitigate fraud.","If primary index is unavailable, cascading rules fall back to Coin Metrics Real-Time Rate, then principal market price, then Sponsor's estimate.","The change is operational only; no immediate impact on Bitcoin holdings or share structure."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"market_cap_usd":25098420000.0,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":122149,"accession_number":"0001193125-25-306844","cik":1588489,"company_name":"Grayscale Bitcoin Trust ETF","ticker":"GBTC","form_type":"8-K","filed_at":"2025-12-03T23:59:59+00:00","items":["8.01"],"status":"ready","headline":"Grayscale Bitcoin Trust ETF issues caution on X cashtags and third-party content","summary_kind":"llm","event_type":"other_material","confidence":"medium","bullets":["Grayscale warns that X's '$' cashtag links lead to third-party data not authorized or verified by Grayscale.","Grayscale disclaims responsibility for any third-party market data, news, or commentary accessed via X.","Investors directed to SEC filings for authoritative information; Grayscale not affiliated with X."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.1,"calibrated_materiality_score":0.1,"market_cap_usd":25098420000.0,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":122148,"accession_number":"0001193125-25-249982","cik":1588489,"company_name":"Grayscale Bitcoin Trust ETF","ticker":"GBTC","form_type":"8-K","filed_at":"2025-10-24T23:59:59+00:00","items":["8.01"],"status":"ready","headline":"Grayscale Bitcoin Trust ETF sponsor undergoes internal reorganization, no material impact expected","summary_kind":"llm","event_type":"other","confidence":"high","bullets":["On Oct 22, 2025, GSOIH transferred managing member rights in GSO to newly formed Grayscale Investments, Inc.","Grayscale Investments becomes sole managing member of GSO, which is sole member of the Trust's sponsor.","Board of Grayscale Investments consists of same five members as prior board: Barry Silbert, Mark Shifke, Simon Koster, Peter Mintzberg, Edward McGee.","DCG Grayscale Holdco elected the board; all entities are consolidated subsidiaries of Digital Currency Group.","Trust operations not materially affected by the reorganization."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.1,"calibrated_materiality_score":0.1,"market_cap_usd":25098420000.0,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":122147,"accession_number":"0001193125-25-239000","cik":1588489,"company_name":"Grayscale Bitcoin Trust ETF","ticker":"GBTC","form_type":"8-K","filed_at":"2025-10-14T23:59:59+00:00","items":["5.02"],"status":"ready","headline":"Grayscale Bitcoin Trust ETF sponsor appoints Simon Koster to board; Kummell steps down","summary_kind":"llm","event_type":"leadership","confidence":"high","bullets":["Matthew Kummell stepped down as Director of GSOIH, the sole managing member of Grayscale sponsor.","Simon Koster, Chief Strategy Officer at Digital Currency Group, appointed as Director effective Oct 13, 2025.","Koster leads DCG's investment team managing over 250+ early-stage companies across 35+ nations.","Koster also serves on boards of Foundry, Luno, Fortitude, Yuma, all affiliates of Grayscale."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"market_cap_usd":25098420000.0,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":122146,"accession_number":"0001193125-25-236072","cik":1588489,"company_name":"Grayscale Bitcoin Trust ETF","ticker":"GBTC","form_type":"8-K","filed_at":"2025-10-09T23:59:59+00:00","items":["1.01","1.02","9.01"],"status":"ready","headline":"Grayscale Bitcoin Trust enters new prime broker and admin agreements with Coinbase and BNY Mellon","summary_kind":"llm","event_type":"other_material","confidence":"medium","bullets":["On Oct 3, 2025, signed new Prime Broker Agreement with Coinbase, Inc., Coinbase Custody, and Coinbase Credit.","On Oct 9, 2025, BNY Mellon became fund administrator under a new Fund Administration and Accounting Agreement.","Previous prime broker agreement (Dec 29, 2023) and prior BNY admin agreement (Feb 26, 2024) were terminated on the respective effective dates.","Coinbase Custody remains custodian; BNY continues providing admin/accounting services under new terms."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"market_cap_usd":25098420000.0,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":138873,"accession_number":"0000950170-25-105826","cik":1588489,"company_name":"Grayscale Bitcoin Trust ETF","ticker":"GBTC","form_type":"8-K","filed_at":"2025-08-08T23:59:59+00:00","items":["1.01","9.01"],"status":"ready","headline":"Grayscale Bitcoin Trust adds Anchorage Digital as secondary Bitcoin custodian","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Entered custodial agreement with Anchorage Digital Bank N.A. on Aug 8, 2025 for Bitcoin custody.","Anchorage will store Bitcoin private keys in cold storage; Coinbase remains primary custodian.","Sponsor has not yet determined amount of Bitcoin to move to Anchorage.","Agreement also covers Grayscale Ethereum Trust ETF as additional client.","Anchorage is a national trust bank chartered by OCC; agreement includes indemnification and insurance."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.45,"calibrated_materiality_score":0.45,"market_cap_usd":25098420000.0,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":138872,"accession_number":"0000950170-25-101663","cik":1588489,"company_name":"Grayscale Bitcoin Trust ETF","ticker":"GBTC","form_type":"8-K","filed_at":"2025-08-04T23:59:59+00:00","items":["5.02","9.01"],"status":"ready","headline":"Grayscale appoints founder Barry Silbert as Board Chairman, expands management team","summary_kind":"llm","event_type":"leadership","confidence":"high","bullets":["Barry Silbert appointed Chairman of the Board; Mark Shifke steps down as Chairman but remains director.","Four new executives: Diana Zhang (COO), Ramona Boston (CMO), Andrea Williams (CCO), Maxwell Rosenthal (CHRO).","Grayscale manages over $35B in AUM across more than three dozen products, including Bitcoin and Ethereum ETFs.","Company considering further board expansion to include independent directors.","Silbert is founder and CEO of DCG, Grayscale's parent company."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"market_cap_usd":25098420000.0,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":156357,"accession_number":"0000950170-25-089983","cik":1588489,"company_name":"Grayscale Bitcoin Trust ETF","ticker":"GBTC","form_type":"8-K","filed_at":"2025-06-25T23:59:59+00:00","items":["8.01"],"status":"ready","headline":"Grayscale Bitcoin Trust adds Bitfinex to CoinDesk Bitcoin Price Index","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["CoinDesk Indices added Bitfinex to the XBX index effective June 22, 2025.","No trading platforms were removed in the scheduled quarterly review.","Constituent platforms now: Coinbase, Kraken, Bitstamp, Crypto.com, LMAX Digital, Bullish, Bitfinex.","Index Provider may change venues or calculation method at any time."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.2,"calibrated_materiality_score":0.2,"market_cap_usd":25098420000.0,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":156356,"accession_number":"0000950103-25-004588","cik":1588489,"company_name":"Grayscale Bitcoin Trust ETF","ticker":"GBTC","form_type":"8-K","filed_at":"2025-04-09T23:59:59+00:00","items":["5.02","9.01"],"status":"ready","headline":"Grayscale appoints Diana Zhang as COO, effective May 6; Hugh Ross steps down","summary_kind":"llm","event_type":"leadership","confidence":"high","bullets":["Diana Zhang named COO of Grayscale Investments, effective May 6, 2025, succeeding Hugh Ross.","Zhang brings 18+ years of experience, including executive roles at Bridgewater Associates and BlockTower Capital.","Hugh Ross, COO since 2021, will assist transition until his departure by May 31, 2025.","Zhang will report to CEO Peter Mintzberg and help expand institutional partnerships."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"market_cap_usd":25098420000.0,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":174789,"accession_number":"0000950170-25-001114","cik":1588489,"company_name":"Grayscale Bitcoin Trust ETF","ticker":"GBTC","form_type":"8-K","filed_at":"2025-01-03T23:59:59+00:00","items":["1.01","8.01","9.01"],"status":"ready","headline":"Grayscale Bitcoin Trust ETF sponsor reorganized; new entity to be sole sponsor after 120-day notice","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["On Jan 1, 2025, Grayscale Investments, LLC merged into Grayscale Operating, LLC, a Digital Currency Group subsidiary.","GSO assigned all sponsor contracts to Grayscale Investments Sponsors, LLC, including agreements with Coinbase and Foreside.","On Jan 3, 2025, GSO withdrew as sponsor; GSIS becomes sole sponsor after 120-day withdrawal period.","The trust states it does not expect the reorganization to materially impact operations."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"market_cap_usd":25098420000.0,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":191739,"accession_number":"0000950170-24-120660","cik":1588489,"company_name":"Grayscale Bitcoin Trust ETF","ticker":"GBTC","form_type":"8-K","filed_at":"2024-11-04T23:59:59+00:00","items":["1.01","9.01"],"status":"ready","headline":"Grayscale Bitcoin Trust formally changes name to Grayscale Bitcoin Trust ETF","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Name change effective November 4, 2024 from 'Grayscale Bitcoin Trust (BTC)' to 'Grayscale Bitcoin Trust ETF'.","Amendment No. 3 to the Seventh Amended and Restated Declaration of Trust executed to implement the name change.","Certificate of Amendment filed with Delaware Secretary of State on October 30, 2024, effective November 4, 2024.","Trust continues to trade under ticker GBTC on NYSE Arca."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.45,"calibrated_materiality_score":0.45,"market_cap_usd":25098420000.0,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":191738,"accession_number":"0000950170-24-119507","cik":1588489,"company_name":"Grayscale Bitcoin Trust ETF","ticker":"GBTC","form_type":"8-K","filed_at":"2024-10-31T23:59:59+00:00","items":["8.01"],"status":"ready","headline":"Grayscale Bitcoin Trust adds Bullish to its index pricing constituents, effective Oct 27","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["CoinDesk Bitcoin Price Index (XBX) added Bullish as a constituent trading platform as of Oct 27, 2024.","No platforms were removed; the index now includes Coinbase, Kraken, Bitstamp, Crypto.com, LMAX Digital, and Bullish.","The change may affect the calculation of the Index Price used for the Trust's net asset value.","The Index Provider can adjust venues at any time and conducts scheduled quarterly reviews."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"market_cap_usd":25098420000.0,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":191737,"accession_number":"0000950170-24-117109","cik":1588489,"company_name":"Grayscale Bitcoin Trust ETF","ticker":"GBTC","form_type":"8-K","filed_at":"2024-10-24T23:59:59+00:00","items":["8.01"],"status":"ready","headline":"Grayscale Bitcoin Trust to rename as Grayscale Bitcoin Trust ETF on Nov 4","summary_kind":"llm","event_type":"other","confidence":"high","bullets":["Name change effective November 4, 2024; declaration of trust to be amended accordingly.","Trading symbol GBTC unchanged; shares continue to trade on NYSE Arca.","Outstanding stock certificates remain valid; no exchange required for shareholders."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.1,"calibrated_materiality_score":0.1,"market_cap_usd":25098420000.0,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":208213,"accession_number":"0000950170-24-089327","cik":1588489,"company_name":"Grayscale Bitcoin Trust ETF","ticker":"GBTC","form_type":"8-K","filed_at":"2024-08-01T23:59:59+00:00","items":["2.01"],"status":"ready","headline":"Grayscale Bitcoin Trust distributes 303.7M shares of Bitcoin Mini Trust; BTC begins trading","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Completed pro rata distribution of 303,690,100 shares of Grayscale Bitcoin Mini Trust to GBTC holders as of July 30 record date.","GBTC contributed ~26,935.84 BTC (10% of its holdings) to the Mini Trust in exchange for the distributed shares.","Grayscale Bitcoin Mini Trust shares began trading on NYSE Arca on July 31 under ticker 'BTC'.","Distribution executed after market close on July 30, 2024."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.7,"calibrated_materiality_score":0.7,"market_cap_usd":25098420000.0,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":208212,"accession_number":"0000950170-24-087527","cik":1588489,"company_name":"Grayscale Bitcoin Trust ETF","ticker":"GBTC","form_type":"8-K","filed_at":"2024-07-30T23:59:59+00:00","items":["8.01","9.01"],"status":"ready","headline":"GBTC to distribute shares of new Grayscale Bitcoin Mini Trust (BTC) on July 31; 10% of Bitcoin contributed","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Record date July 30, 2024; each GBTC share receives one BTC share on July 31.","GBTC contributes 10% of its Bitcoin (BTC Portion) to the new trust; 90% retained (GBTC Portion).","GBTC Bitcoin-per-share ratio pre-distribution: 0.00088695; post-distribution GBTC ratio 90% of that.","No gain/loss expected for U.S. tax purposes; basis allocated 90% to GBTC shares and 10% to BTC shares.","BTC shares begin trading on NYSE Arca on July 31, 2024; no additional expenses for holders."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"market_cap_usd":25098420000.0,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":208211,"accession_number":"0000950170-24-084769","cik":1588489,"company_name":"Grayscale Bitcoin Trust ETF","ticker":"GBTC","form_type":"8-K","filed_at":"2024-07-19T23:59:59+00:00","items":["8.01","9.01"],"status":"ready","headline":"Grayscale Bitcoin Trust sets July 30 record date for 1:1 distribution of new Mini Trust shares","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Record date July 30, 2024; each GBTC share receives 1 BTC share of Grayscale Bitcoin Mini Trust.","GBTC will contribute 10% of its Bitcoin holdings (as of Record Date) to the new BTC Trust.","Anticipated distribution date July 31, 2024, subject to SEC registration and NYSE Arca listing approval.","Distribution expected to be tax-free for U.S. federal income tax purposes (no gain/loss recognized).","Holders need not take action; shares will appear automatically in portfolios on Distribution Date."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"market_cap_usd":25098420000.0,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":225786,"accession_number":"0000950103-24-006873","cik":1588489,"company_name":"Grayscale Bitcoin Trust ETF","ticker":"GBTC","form_type":"8-K","filed_at":"2024-05-20T23:59:59+00:00","items":["5.02","9.01"],"status":"ready","headline":"Grayscale Bitcoin Trust appoints Peter Mintzberg as CEO effective Aug 15, 2024","summary_kind":"llm","event_type":"leadership","confidence":"high","bullets":["Peter Mintzberg appointed CEO of Grayscale Investments, effective August 15, 2024, also joining the board.","Michael Sonnenshein steps down immediately; CFO Edward McGee serves as interim principal executive officer.","Mintzberg joins from Goldman Sachs as Global Head of Strategy for Asset and Wealth Management.","Under Sonnenshein, Grayscale grew from $60M to ~$30B AUM and won SEC court case for spot Bitcoin ETF.","Sonnenshein steps down to pursue other interests; transition is planned and smooth."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"market_cap_usd":25098420000.0,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":225785,"accession_number":"0000950170-24-054580","cik":1588489,"company_name":"Grayscale Bitcoin Trust ETF","ticker":"GBTC","form_type":"8-K","filed_at":"2024-05-07T23:59:59+00:00","items":["1.01","9.01"],"status":"ready","headline":"Grayscale Bitcoin Trust amends trust agreement to clarify NAV calculation for in-kind dividends","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["On May 7, 2024, Sponsor Grayscale Investments and Trustee CSC Delaware entered Amendment No. 2 to the Seventh A&R Trust Agreement.","Amendment clarifies NAV calculation to reflect reduction in net assets from declared in-kind dividends that create a binding distribution obligation.","Sponsor determined the amendment does not materially adversely affect shareholder interests; no shareholder consent required.","Exhibit 99.1 provides updated NAV valuation methodology superseding prior description in the 2023 10-K.","NAV calculation now explicitly subtracts Bitcoin payable for in-kind dividends, pending redemptions, and accrued fees."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.2,"calibrated_materiality_score":0.2,"market_cap_usd":25098420000.0,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":244918,"accession_number":"0000950170-24-032813","cik":1588489,"company_name":"Grayscale Bitcoin Trust ETF","ticker":"GBTC","form_type":"8-K","filed_at":"2024-03-18T23:59:59+00:00","items":["1.01","5.07","9.01"],"status":"ready","headline":"Grayscale Bitcoin Trust adopts cash-only creation/redemption; shareholders approve","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Shareholders holding 99.5% of shares approved amendment to trust agreement for cash-based creation/redemption, effective March 15, 2024.","New Seventh A&R Trust Agreement and Amendment No. 1 enable Cash Orders (Variable Fee or Actual Execution) pending in-kind regulatory approval.","Basket size set at 10,000 shares, requiring 8.9191357 BTC as of March 15, 2024; Basket NAV calculated daily.","Variable Fee Cash Orders shift price risk to liquidity provider; Actual Execution Cash Orders shift risk to authorized participant.","Cash-only model may affect arbitrage mechanism and trading premiums/discounts until in-kind approval obtained."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.75,"calibrated_materiality_score":0.75,"market_cap_usd":25098420000.0,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":244917,"accession_number":"0000950170-24-029937","cik":1588489,"company_name":"Grayscale Bitcoin Trust ETF","ticker":"GBTC","form_type":"8-K","filed_at":"2024-03-12T23:59:59+00:00","items":["7.01","9.01"],"status":"ready","headline":"Grayscale announces spin-off of new lower-fee Bitcoin Mini Trust (BTC) for GBTC shareholders","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["GBTC to seed new Grayscale Bitcoin Mini Trust (ticker 'BTC') via spin-off, distributing shares pro rata to GBTC holders.","New BTC ETF designed with materially lower fee than GBTC, subject to SEC effectiveness and NYSE Arca listing approval.","Spin-off expected to be non-taxable for GBTC shareholders except for cash from de minimis fractional shares.","If approved, existing GBTC holders would benefit from lower blended fee on same Bitcoin exposure."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"positive","materiality_score":0.7,"calibrated_materiality_score":0.7,"market_cap_usd":25098420000.0,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":244916,"accession_number":"0000950170-24-027118","cik":1588489,"company_name":"Grayscale Bitcoin Trust ETF","ticker":"GBTC","form_type":"8-K","filed_at":"2024-03-06T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"Grayscale Bitcoin Trust dismisses Marcum, appoints KPMG as auditor","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Marcum LLP dismissed as independent auditor effective March 1, 2024, after completing FY2023 audit.","Marcum reports for FY2022 and FY2023 contained no adverse opinion or disagreements.","KPMG LLP appointed as new auditor for FY2024 and future periods.","Change approved by Audit Committee of Grayscale Investments, LLC, the sponsor.","No prior consultations with KPMG on accounting principles or audit scope."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"market_cap_usd":25098420000.0,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null}],"next_cursor":null}