Blockchain
An amended S-1 lets a single securityholder resell up to 15.4% of shares outstanding, and discloses that the company drew nearly all of a $1 billion equity facility in one quarter to buy HYPE tokens.
Blockchain
An 8-K reports StablecoinX Inc. completed its business combination with SPAC TLGY Acquisition Corp. and StablecoinX Assets on June 25, 2026, creating a Nasdaq-listed Ethena-ecosystem infrastructure company with an ENA treasury strategy.
Blockchain
Ionic Digital's Form S-1 registers a resale of up to 10.8 million Class A shares via a direct listing, not an underwritten raise — and discloses a business pivoting from bitcoin mining toward a $1.95 billion AI-data-center lease.
Blockchain
In an amended Form S-1 dated June 25, 2026, Hyperliquid Strategies Inc (Nasdaq: PURR) registers up to 35,156,660 shares for resale by a selling securityholder and describes a digital-asset treasury concentrated in HYPE, the native token of the Hyperliquid blockchain. Here is what the filing states.
Blockchain
In an 8-K dated June 22, 2026, USBC, Inc. (NYSE American: USBC) reports progress on its blockchain-based tokenized deposit product and discloses a stockholder-approved reverse split intended to support future capital raises. Here is what the filing states.
Crypto Business & Markets
On June 23, 2026, SharpLink filed a 424B5 for a registered direct common-stock-and-warrant offering tied to its Ethereum treasury, while Strategy filed a supplement to its $21 billion STRC preferred annex. Here is what each disclosure states.
Blockchain
An 8-K filed June 22 discloses that the bitcoin miner amended and restated its equity-distribution agreement on June 16, authorizing sales of up to US$300 million of common stock, with about $214.7 million still available under a new prospectus supplement.
Blockchain
Removing the SAB 121 balance-sheet liability did not remove the duty to explain custody risk. SAB 122 points filers to Items 101, 105, and 303 of Regulation S-K, plus ASC 450-20 and Topic 275, to disclose safeguarding obligations to investors.
Blockchain
Segment reporting follows the management approach: an activity becomes a reportable segment when its results are regularly reviewed by the chief operating decision maker and it meets quantitative thresholds. Riot's 2026 10-Q shows the line splitting as it added a Data Center segment.
Blockchain
Beyond fair value measurement, ASU 2023-08 requires interim disclosure of each significant holding's name, cost basis, fair value, and units, plus an annual rollforward of additions, dispositions, gains, and losses-and the cost-basis method used.
Blockchain
Subtopic 350-60's fair value model applies only to assets that meet six criteria-intangible, no enforceable claims on other assets, on a distributed ledger, secured by cryptography, fungible, and not issued by the reporting entity. Bitcoin fits; many tokens, NFTs, and self-issued coins do not.
Blockchain
Staff Accounting Bulletin No. 122 removed SAB 121's grossed-up safeguarding entry and told entities to evaluate any loss-of-custody liability under ASC 450-20 instead. PayPal's 2025 10-Q shows a filer derecognizing the liability and asset.
Blockchain
SEC Staff Accounting Bulletin No. 121 told platforms that safeguard customer crypto to put a liability-and an offsetting asset-on the balance sheet at the fair value of the assets held for users. It was rescinded in 2025, but the model still shapes how custody disclosure is read.
Blockchain
A company that holds bitcoin records it at cost on acquisition and, after adopting ASU 2023-08, remeasures it to fair value each period with the change in net income. Strategy's 2026 10-Q shows the mechanics, including a cumulative-effect adjustment to retained earnings on adoption.
Blockchain
Accounting Standards Update 2023-08 created Subtopic 350-60 and replaced the cost-less-impairment model for in-scope crypto assets with fair value through net income, effective for fiscal years beginning after December 15, 2024.
Blockchain
A June 18 Form 8-K from Bitmine Immersion Technologies (NYSE: BMNR) furnishes a press release declaring a cash dividend on its NYSE-listed 9.50% Series A Perpetual Preferred Stock, payable July 10.
Blockchain
A June 18 Form 8-K from Eightco Holdings (NASDAQ: ORBS) attaches a press release itemizing a roughly $472 million treasury weighted toward Worldcoin, Ethereum, and indirect private-company equity.
Blockchain
A run of distributed-ledger applications from Bank of America keeps landing on the same idea: put the data integrity on a ledger, but keep the data itself off it.
Blockchain
A published application binds a physical product to a non-fungible token on a blockchain, then verifies authenticity by scanning a code and querying the chain. It extends a years-deep distributed-ledger filing history.
Blockchain
A patent issued March 17, 2026 covers paired smart contracts that move value between two different blockchain networks through one exchange platform. It extends an on-chain operations estate now reaching past 100 records.
Blockchain
A published application describes registry services for decentralized identifiers and verifiable credentials running on a permissioned distributed ledger. It points toward standards-track identity infrastructure rather than a token or a coin.
Blockchain
A patent issued March 24, 2026 covers matching a virtual-world avatar to a verified customer identity by querying a blockchain network. It sits atop one of the largest bank-held distributed-ledger estates on record.
Blockchain
An application published April 2, 2026 hardens a physical card against rogue terminals using a voltage check, with a blockchain appearing only as a place to record operational data. The peripheral on-chain role is the signal.
Blockchain
A patent issued March 31, 2026 chains non-fungible tokens and a smart contract to gate when a machine build can run. It maps a bank's issued coverage at the unusual intersection of NFTs and enterprise deployment control.
