{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-24-097485","form_type":"8-K","ticker":"ABTC","cik":"0001755953","company_name":"American Bitcoin Corp.","filed_at":"2024-11-13T23:59:59+00:00","discovered_at":"2026-05-14T18:03:09.482319+00:00","generated_at":"2026-05-30T01:00:06.188638+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Gryphon Digital Q3 revenue $3.7M, net loss $5.9M; breakeven cost per Bitcoin $59,213","bullets":["Mining revenue $3.7M (Q3 2024) vs $5.2M (Q3 2023); 61 Bitcoin mined vs 176.","Net loss $5.9M includes $3.2M non-cash; adjusted EBITDA loss $2.5M.","Breakeven cost per Bitcoin surged to $59,213 from $22,625 YoY.","Cash $0.4M, Bitcoin $0.6M; total liabilities $26.4M at Sept 30.","Post-quarter debt restructuring: ~$19M bitcoin note converted to equity; $5M new note at 4.25%."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-24-097485","json":"https://secwatch.observer/filing/0001213900-24-097485.json","markdown":"https://secwatch.observer/filing/0001213900-24-097485.md","text":"https://secwatch.observer/filing/0001213900-24-097485.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1755953/000121390024097485/0001213900-24-097485-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1755953/000121390024097485/ea0221030-8k_gryphon.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T01:00:06.188638+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}