{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-25-082930","form_type":"8-K","ticker":"ABTC","cik":"0001755953","company_name":"American Bitcoin Corp.","filed_at":"2025-09-02T23:59:59+00:00","discovered_at":"2026-05-14T18:02:44.885409+00:00","generated_at":"2026-05-17T08:55:30.851554+00:00","sec_items":["8.01","9.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Gryphon files ABTC H1 2025 financials; ABTC net loss $97.2M, cash $205.9M","bullets":["ABTC Q2 2025 revenue $30.3M, net income $3.4M; H1 2025 revenue $42.6M, net loss $97.2M from continuing ops.","ABTC had $205.9M cash at June 30, 2025; total assets $412.1M, total liabilities $72.4M.","Pro forma combined balance sheet and operations filed; merger expected to close with ABTC holders owning ~98% of combined company.","ABTC became a standalone entity on March 31, 2025 via contribution from Hut 8; 80% owned by Hut 8 post-transaction.","Merger with Gryphon remains subject to closing conditions; combined company to be renamed American Bitcoin Corp."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-25-082930","json":"https://secwatch.observer/filing/0001213900-25-082930.json","markdown":"https://secwatch.observer/filing/0001213900-25-082930.md","text":"https://secwatch.observer/filing/0001213900-25-082930.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1755953/000121390025082930/0001213900-25-082930-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1755953/000121390025082930/ea0255467-8k425_gryphon.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T08:55:30.851554+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"}