{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-23-022595","form_type":"8-K","ticker":"ABTC","cik":"0001755953","company_name":"American Bitcoin Corp.","filed_at":"2023-03-24T23:59:59+00:00","discovered_at":"2026-05-14T18:03:46.423923+00:00","generated_at":"2026-06-17T16:54:15.271980+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Akerna reports Q4/FY2022 net loss of $79.1M; revenue down 23%; proposes merger with Gryphon Digital Mining","bullets":["Net loss $79.1M for FY2022 vs $31.3M prior year; Q4 net loss $25.2M.","Total revenue $13.6M for FY2022, down 23% YoY; software revenue $12.9M, down 19%.","Completed sale of 365 Cannabis and Last Call Analytics in Jan 2023 for ~$2.9M.","Announced proposed merger with Gryphon Digital Mining and sale of non-enterprise software to POSaBIT on Jan 27, 2023.","Adjusted EBITDA loss $8.9M for FY2022 vs $8.3M prior year; cash $7.9M at Dec 31, 2022."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-23-022595","json":"https://secwatch.observer/filing/0001213900-23-022595.json","markdown":"https://secwatch.observer/filing/0001213900-23-022595.md","text":"https://secwatch.observer/filing/0001213900-23-022595.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1755953/000121390023022595/0001213900-23-022595-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1755953/000121390023022595/ea175572-8k425_akerna.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-17T16:54:15.271980+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"4d609a442be470f868aade8d3a04f0006c02ee8b","claim":"American Bitcoin Corp. reported the fiscal year ended December 31, 2022 results: revenue Total revenue was $2.8 million and $13.6 million, net income Net loss of $25.2 million and $79.1 million.","evidence_excerpt":"Total revenue was $2.8 million and $13.6 million, down 30% and 23%, year-over-year respectively, when compared to the prior year quarter and annual periods","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1755953/000121390023022595/0001213900-23-022595-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the fiscal year ended December 31, 2022"},{"label":"Revenue","value":"Total revenue was $2.8 million and $13.6 million"},{"label":"Net income","value":"Net loss of $25.2 million and $79.1 million"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"a96e9114a50156bde579ed0d40009bd3800c4dba","claim":"American Bitcoin Corp. reported the fourth quarter ended December 31, 2022 results: revenue Total revenue was $2.8 million and $13.6 million, net income Net loss of $25.2 million and $79.1 million.","evidence_excerpt":"Total revenue was $2.8 million and $13.6 million, down 30% and 23%, year-over-year respectively, when compared to the prior year quarter and annual periods","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1755953/000121390023022595/0001213900-23-022595-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the fourth quarter ended December 31, 2022"},{"label":"Revenue","value":"Total revenue was $2.8 million and $13.6 million"},{"label":"Net income","value":"Net loss of $25.2 million and $79.1 million"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}