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Financial statements

CoinShares Bitcoin ETF financial statements

Income statement, balance sheet and cash flow statement for the last 2 fiscal years, taken from the XBRL data CoinShares Bitcoin ETF files with the SEC in its annual reports.

In USD millions, except per-share amounts. Outflows in the cash flow statement are negative.

Income statement

FY2024FY2025
Operating expenses1.111.62
Operating income-1.11-1.62
Net income307-49.7
EPS, basic11.59-2.20
EPS, diluted11.59-2.20
Shares, basic (weighted)26.522.6
Shares, diluted (weighted)26.522.6

Balance sheet

FY2024FY2025
Total assets826505
Total liabilities0.190.11
Shareholders' equity826505
Total equity826505
Total liabilities and equity826505

Cash flow statement

FY2024FY2025
Net income307-49.7
Purchases of investments-632-113
Sales and maturities of investments114385

Key metrics

Worked out from the statements above. Latest values use the trailing twelve months to June 30, 2026; growth uses fiscal years. Valuation uses the share price of $23.68 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Return on equity (ROE)-84.6%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)-84.6%Net income / average total assets.
Return on invested capital (ROIC)-0.3%Approximation: operating income x (1 - tax rate) / average (total debt + equity - cash). Tax rate is the effective rate when between 0% and 50%, else 21%.

Growth

MetricValueHow it is calculated
Net income growth, 1y-116.2%Net income vs the same period a year earlier. Only from a positive base.
EPS growth, 1y-119.0%EPS vs the same period a year earlier. Only from a positive base.
Book value growth, 1y-38.8%Book value vs the same period a year earlier. Only from a positive base.
Total assets growth, 1y-38.8%Total assets vs the same period a year earlier. Only from a positive base.
Share count change, 1y-14.6%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.

Balance sheet health

MetricValueHow it is calculated
Liabilities / assets0.0%Total liabilities / total assets.
Tangible book value$342.4MShareholders' equity - goodwill - intangible assets.

Per share

MetricValueHow it is calculated
EPS, diluted-$13.29Net income per diluted share, as reported (split-adjusted). Over the last twelve months: the four quarters summed, or net income / latest diluted shares when a quarter has no reported EPS.
Book value per share$15.71Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$15.71Tangible book value / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$494.8MShare price x shares outstanding.
Enterprise value$494.8MMarket cap + total debt - cash - short-term investments.
P/B1.45xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book1.45xMarket cap / tangible book value, when positive.
Earnings yield-58.5%Net income / market cap (the inverse of P/E).
Was CoinShares Bitcoin ETF profitable in fiscal 2025?

No. It reported a net loss of $49.7M.

Source: SEC EDGAR XBRL company facts. Where a company tags only year-to-date figures, quarters are worked out as differences. Where a line is not tagged it is left empty, never estimated.

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