Press Releases May 15, 2026 07:30 AM

LM Funding America, Inc. Reports First Quarter 2026 Financial Results

LM Funding America reports Q1 2026 with record Bitcoin mining hashrate but faces losses amid lower Bitcoin prices

By Hana Yamamoto LMFA

LM Funding America, a US-based Bitcoin treasury and mining company, reported first quarter 2026 results with record energized hashrate and highest monthly Bitcoin production in company history. Despite mining increased Bitcoin volumes, total revenue fell 11.1% year-over-year due to declining Bitcoin prices. The company incurred a significant net loss driven mainly by negative fair value adjustments on Bitcoin holdings and collateral. Operational advances include deployment of new mining equipment and expansion of digital asset production, while financial position shows low cash and liabilities exceeding $22 million.

LM Funding America, Inc. Reports First Quarter 2026 Financial Results
LMFA

Key Points

  • Company reached record energized hashrate of approximately 790 PH/s and produced 26.1 Bitcoin in Q1 2026, the highest in its history.
  • Revenue decreased by 11.1% year-over-year to $2.1 million due to lower average Bitcoin prices despite increase in Bitcoin mined.
  • Net loss widened to $10.1 million primarily due to non-cash fair value losses on Bitcoin holdings and collateral amid Bitcoin price decline.
  • Sectors impacted include cryptocurrency mining, digital asset management, specialty finance, and technology infrastructure related to crypto mining operations.

- Highest energized hashrate in Company history of approximately 790 PH/s reached in March 2026
- Highest monthly Bitcoin production in Company history of 9.6 BTC produced in March 2026

TAMPA, Fla., May 15, 2026 (GLOBE NEWSWIRE) -- LM Funding America, Inc. (NASDAQ: LMFA) (“LM Funding” or the “Company”), a Bitcoin treasury and mining company, today reported financial results for the three months ended March 31, 2026.

Q1’26 Financial Highlights

  • Total revenue for the quarter was $2.1 million, down 10.9% sequentially and 11.1% year-over-year. The sequential decrease reflects lower average Bitcoin prices.
  • The Company mined 26.1 Bitcoin during the first quarter at an average price of approximately $75,700, compared to 22.0 Bitcoin in Q4 2025 at an average Bitcoin value of approximately $99,700 and 24.3 Bitcoin in Q1 2025 at an average Bitcoin value of approximately $93,600. The increase in Bitcoin mined was due to higher energized hashrate in Q1 2026 as compared to prior periods.
  • Mining margin for the current quarter was 24.1% compared to a margin of 38.5% in Q1 2025. The Company generated approximately $368,000 in curtailment and energy sales for the 2026 quarter as compared to $150,000 in Q1 2025. Mining margin is calculated as digital mining revenues minus digital mining cost of revenues net of curtailment and energy sales.
  • The Company incurred a $3.8 million negative fair market value adjustment on mined digital assets due to Bitcoin price at approximately $68,300 on March 31, 2026 as compared to approximately $82,500 on March 31, 2025. The Company also incurred a $3.2 million negative fair market value adjustment on Bitcoin collateral receivable in Q1 2026.
  • Net loss for the first quarter of 2026 was approximately $10.1 million, and Core EBITDA2 loss was approximately $8.4 million, compared with Q1 2025 net loss of $5.4 million and Core EBITDA loss of $2.8 million with the change being driven primarily by non-cash loss on fair value of Bitcoin.
  • As of March 31, 2026, cash was approximately $0.8 million, and Bitcoin holdings totaled 338.2 Bitcoin, which includes 174 Bitcoin held by Galaxy Digital in a Digital assets receivable account. The total of the holdings was valued at approximately $23.1 million, based on a Bitcoin price of approximately $68,300 as of March 31, 2026.
  • As of April 30, 2026, the Company’s 334.0 Bitcoin holdings (inclusive of Galaxy holdings) were valued at approximately $25.3 million, based on a Bitcoin price of approximately $75,800 as of April 30, 2026, or $1.18 Bitcoin per share.1

Q1’26 and Recent Operational Highlights

  • Record energized hashrate: Reached approximately 790 PH/s of energized hashrate in March 2026, the highest level in the Company's history, driven by the late-February deployment of approximately 300 Bitmain S19 XP miners and the January energization of the second BC40 Elite immersion-cooled unit at Oklahoma. March 2026 also represented the highest monthly Bitcoin production in the Company's history at 9.6 Bitcoin.

Management Commentary

"The first quarter reflected strong operating performance in a softer Bitcoin price environment," said Bruce Rodgers, Chairman and Chief Executive Officer of LM Funding. "We increased production, reached record hashrate, and maintained margins from the fourth quarter 2025, while remaining focused on our Bitcoin mining and treasury strategy. Our priority is execution and closing the gap between our public valuation and the underlying value of our Bitcoin holdings and platform.”

"The first quarter was the first full period during which our expanded fleet operated at scale across both wholly-owned sites," said Ryan Duran, President of U.S. Digital Mining. "We produced 26.1 Bitcoin across Oklahoma and Mississippi, energized our second BC40 Elite immersion-cooled unit at Oklahoma in January, and deployed approximately 300 Bitmain S19 XP miners at Oklahoma in late February — driving energized hashrate to approximately 790 PH/s in March, the highest in the Company's history. With ASIC efficiency gains compressing across recent generations, we believe our deployed S19 XP, S21, and S21 immersion fleet will retain its competitive position in the network meaningfully longer than equivalent hardware would have in prior cycles."

"First quarter revenue declined approximately 11% year-over-year to $2.1 million, primarily reflecting a lower average realized Bitcoin price, partially offset by a 19% sequential increase in Bitcoin production," said Richard Russell, Chief Financial Officer of LM Funding. "Mining margin held at approximately 24%, in line with the 25% fourth quarter 2025 mining margin, supported by approximately $368,000 of curtailment and energy sales. The reported net loss of $10.1 million and Core EBITDA2 loss of $8.4 million were driven primarily by approximately $7.0 million of non-cash Bitcoin fair value adjustments and ongoing operating costs of the expanded platform. We extended the Galaxy Digital facility maturity to June 26, 2026 during the quarter and ended the period with $41.8 million of total assets, a 338.2 Bitcoin treasury, and $22.7 million of total liabilities — a balance sheet that we believe is positioned to support continued operating execution and selective accretive growth."

Investor Conference Call

LM Funding America, Inc. (Nasdaq: LMFA) operates as a Bitcoin treasury and mining company. The Company was founded in 2008 and is based in Tampa, Florida. The Company also operates a technology-enabled specialty finance business that provides funding to nonprofit community associations primarily in the State of Florida. For more information, please visit https://www.lmfunding.com.

Conference Call Details

  • Date: May 15, 2026
  • Time: 8:30 AM EST
  • Participant Call Links: 
    • Live Webcast: Link
    • Participant Call Registration: Link

Forward-Looking Statements

This press release may contain forward-looking statements made pursuant to the Private Securities Litigation Reform Act of 1995. Words such as “anticipate,” “believe,” “estimate,” “expect,” “intend,” “plan,” and “project” and other similar words and expressions are intended to signify forward-looking statements. Forward-looking statements are not guarantees of future results and conditions but rather are subject to various risks and uncertainties. Some of these risks and uncertainties are identified in the Company's most recent Annual Report on Form 10-K and its other filings with the SEC, which are available at www.sec.gov. These risks and uncertainties include, without limitation, the risks of volatility in the market price of Bitcoin, operating in the cryptocurrency mining business, our limited operating history in the cryptocurrency mining business and our ability to grow that business, the capacity of our Bitcoin mining machines and our related ability to purchase power at reasonable prices, our ability to identify and acquire additional mining sites, the ability to finance our site acquisitions and cryptocurrency mining operations, the risks associated with growing our Bitcoin treasury operations and strategy, our ability to acquire new accounts in our specialty finance business at appropriate prices, changes in governmental regulations that affect our ability to collect sufficient amounts on defaulted consumer receivables, changes in the credit or capital markets, changes in interest rates, and negative press regarding the debt collection industry. The occurrence of any of these risks and uncertainties could have a material adverse effect on our business, financial condition, and results of operations.

For investor and media inquiries, please contact:

Investor Relations
OG Advisory Group
Yujia Zhai
[email protected]

LM FUNDING AMERICA, INC. AND SUBSIDIARIES
CONSOLIDATED BALANCE SHEETS
   March 31,
2026
(unaudited)
  December 31,
2025
      Assets      Cash $801,201  $1,424,426 Marketable securities (Note 5)  35,000   37,380 Prepaid expenses and other assets  1,087,163   1,198,486 Finance receivables  14,020   17,533 Digital assets - current (Note 2)  3,514,903   2,563,474 Digital assets - collateral (Note 2)  5,500,000   5,500,000 Digital assets receivable, net (Note 2)  11,880,544   12,678,014 Galaxy loan derivative asset (Note 6)  -   47,673 Income tax receivable  -   31,187 Current assets  22,832,831   23,498,173        Fixed assets, net (Note 3)  9,362,777   9,917,350 Intangible assets, net (Note 3)  6,261,980   6,327,769 Deposits on mining equipment (Note 4)  -   1,597 Investment in Seastar Medical Holding Corporation  39,097   25,073 Digital assets - long-term (Note 2)  -   8,233,035 Digital assets - collateral (Note 2)  2,200,000   2,200,000 Right of use assets (Note 7)  671,434   728,995 Other assets  384,234   384,234 Long-term assets  18,919,522   27,818,053 Total assets $41,752,353  $51,316,226        Liabilities and stockholders’ equity      Accounts payable and accrued expenses  1,975,726   1,745,875 Note payable - short-term (Note 6)  6,797,473   7,006,912 Master digital currency loan (Note 6)  10,891,657   10,920,838 Due to related parties (Note 9)  64,857   48,319 Galaxy loan derivative liability (Note 6)  213,793   - Current portion of lease liability (Note 7)  198,524   194,618 Total current liabilities  20,142,030   19,916,562        Note payable - long-term (Note 6)  1,942,627   1,932,502 Lease liability - net of current portion (Note 7)  575,123   590,368 Long-term liabilities  2,517,750   2,522,870 Total liabilities  22,659,780   22,439,432        Stockholders’ equity (Note 8)      Preferred stock, par value $.001; 150,000,000 shares authorized; no shares issued and outstanding as of March 31, 2026 and December 31, 2025  -   - Common stock, par value $.001; 350,000,000 shares authorized; 16,157,892 and 14,123,497 shares issued and outstanding as of March 31, 2026 and December 31, 2025  15,626   13,592 Additional paid-in capital  123,516,208   123,186,921 Accumulated deficit  (102,702,142)  (92,582,928)Total LM Funding America stockholders’ equity  20,829,692   30,617,585 Non-controlling interest  (1,737,119)  (1,740,791)Total stockholders’ equity  19,092,573   28,876,794 Total liabilities and stockholders’ equity $41,752,353  $51,316,226 


LM FUNDING AMERICA, INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF OPERATIONS (unaudited)
   Three Months ended March 31,   2026  2025 Revenues:      Digital mining revenues $1,978,180  $2,273,940 Specialty finance revenue  107,657   67,389 Rental revenue  23,130   30,008 Total revenues  2,108,967   2,371,337 Operating costs and expenses:      Digital mining cost of revenues (exclusive of depreciation and amortization shown below)  1,868,344   1,548,295 Curtailment and energy sales  (367,595)  (149,686)Staff costs and payroll  1,317,275   1,050,477 Depreciation and amortization  829,828   2,037,578 Loss on fair value of Bitcoin, net  3,784,418   1,809,976 Professional fees  345,694   364,485 Selling, general and administrative  376,428   309,964 Real estate management and disposal  13,375   36,314 Collection costs  12,380   17,352 Settlement costs with associations  -   3,693 Loss on disposal of assets  -   186,781 Other operating costs  361,095   255,948 Total operating costs and expenses  8,541,242   7,471,177 Operating loss  (6,432,275)  (5,099,840)Unrealized loss on marketable securities  (2,380)  (8,710)Unrealized gain (loss) on investment and equity securities  14,024   (25,984)Gain on Galaxy loan derivative  22,374   - Loss on fair value of purchased Bitcoin, net  -   (52,704)Loss on fair value of digital assets receivable  (3,178,440)  - Change in credit loss reserve on digital assets receivable  5,794   - Interest expense  (545,171)  (220,906)Interest income  532   1,145 Loss before income taxes  (10,115,542)  (5,406,999)Income tax expense  -   - Net loss $(10,115,542) $(5,406,999)Less: loss (gain) attributable to non-controlling interest  (3,672)  8,325 Net loss attributable to LM Funding America Inc. $(10,119,214) $(5,398,674)       Basic loss per common share (Note 1) $(0.47) $(1.05)Diluted loss per common share (Note 1) $(0.47) $(1.05)       Weighted average number of common shares outstanding      Basic $21,455,856  $5,133,412 Diluted  21,455,856   5,133,412 


LM FUNDING AMERICA, INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF CASH FLOWS (unaudited)
   Three Months ended March 31,   2026  2025 CASH FLOWS FROM OPERATING ACTIVITIES:      Net loss $(10,115,542) $(5,406,999)Adjustments to reconcile net loss to net cash used in operating activities      Depreciation and amortization  829,828   2,037,578 Noncash lease expense  57,561   50,592 Amortization of debt issue costs and debt discount  286,045   21,264 Stock option expense  331,149   110,805 Accrued interest expense on finance lease  12,957   14,710 Loss on fair value of Bitcoin, net  3,784,418   1,862,680 Loss on fair value of digital assets receivable  3,178,440   - Unrealized loss on marketable securities  2,380   8,710 Gain on Galaxy loan derivative  (22,374)  - Change in credit loss reserve on digital assets receivable  (5,794)  - Unrealized loss (gain) on investment and equity securities  (14,024)  25,984 Loss on disposal of fixed assets  -   186,781 Write-off of income tax receivable  31,187   - Change in operating assets and liabilities:      Prepaid expenses and other assets  111,323   96,526 Advances to related party  16,538   21,368 Accounts payable and accrued expenses  229,851   370,328 Mining of digital assets  (1,978,180)  (2,273,940)Lease liability payments  (24,296)  (25,395)Net cash used in operating activities  (3,288,533)  (2,899,008)CASH FLOWS FROM INVESTING ACTIVITIES:      Net collections of finance receivables - original product  4,602   458 Net investment in finance receivables - special product  (1,089)  (1,317)Capital expenditures  (207,869)  (170,073)Collection of note receivable  -   200,000 Investment in digital assets - Tether  (3,198)  (31,420)Proceeds from sale of Bitcoin  3,100,216   1,204,680 Proceeds from the sale of Tether  3,174   27,964 Change in deposits for mining equipment  -   (480,176)Distribution to members  -   (1,015)Net cash provided by investing activities  2,895,836   749,101 CASH FLOWS FROM FINANCING ACTIVITIES:      Insurance financing repayments  (230,700)  (193,090)Proceeds from warrant exercise, net of issuance costs  172   - Issuance costs  -   (6,285)Net cash used in financing activities  (230,528)  (199,375)NET DECREASE IN CASH  (623,225)  (2,349,282)CASH - BEGINNING OF PERIOD  1,424,426   3,378,152 CASH - END OF PERIOD $801,201   1,028,870        SUPPLEMENTAL DISCLOSURES OF NON-CASH ACTIVITIES      Insurance financing $-  $168,324 Recognition of Galaxy loan derivative $237,487  $- Digital assets transferred to digital assets receivable, net $2,375,176  $- SUPPLEMENTAL DISCLOSURES OF CASHFLOW INFORMATION      Cash paid for taxes $-  $- Cash paid for interest $210,029  $184,932 


NON-GAAP CORE EBITDA RECONCILIATION

Our reported results are presented in accordance with U.S. generally accepted accounting principles (“GAAP”). We also disclose Earnings before Interest, Tax, Depreciation and Amortization ("EBITDA") and Core Earnings before Interest, Tax, Depreciation and Amortization ("Core EBITDA") which adjusts for unrealized loss (gain) on investment and equity securities, loss on disposal of mining equipment, impairment loss on mining equipment and stock compensation expense and option expense, all of which are non-GAAP financial measures. We believe these non-GAAP financial measures are useful to investors because they are widely accepted industry measures used by analysts and investors to compare the operating performance of Bitcoin miners.

The following tables reconcile net income (loss), which we believe is the most comparable GAAP measure, to EBITDA and Core EBITDA:

  Three Months ended March 31,   2026  2025        Net loss $(10,115,542) $(5,406,999)Income tax expense  -   - Interest expense  545,171   220,906 Depreciation and amortization  829,828   2,037,578 Loss before interest, taxes & depreciation $(8,740,543) $(3,148,515)Unrealized loss (gain) on investment and equity securities  (14,024)  25,984 Loss on disposal of mining equipment  -   186,781 Stock compensation and option expense  331,149   110,805 Core loss before interest, taxes & depreciation $(8,423,418) $(2,824,945)


1 Bitcoin per share calculated using 21,530,281 diluted shares outstanding as of April 30, 2026 which includes 17,352,281 shares outstanding and 4,178,000 warrants with an exercise price of $0.001 per share as of April 30, 2026.
2 Core EBITDA is a non-GAAP financial measure, and a reconciliation of Core EBITDA to net income can be found below.


Risks

  • Volatility in Bitcoin prices creates substantial exposure to non-cash fair value impairments affecting earnings and balance sheet strength.
  • Operating risks include maintaining cost efficiency and managing expanded mining operations with significant capital investment.
  • Regulatory and credit risks related to specialty finance and debt collection businesses operated by the company, as well as changing government regulations impacting collections and cryptocurrency operations.

More from Press Releases

nVent Announces Share Repurchase Authorization May 16, 2026 nVent Announces Quarterly Cash Dividend May 16, 2026 Regeneron Provides Update on Phase 3 Trial of Fianlimab (LAG-3 Inhibitor) Combination in First-Line Unresectable or Metastatic Melanoma May 15, 2026 Axe Compute Inc. Reports First Quarter 2026 Financial Results and Provides Business Update May 15, 2026 Skeena Gold & Silver Reports Q1 2026 Financial Results May 15, 2026