Bitcoin spot through the miner unit-cost stack BTC minted unit cost split coin sold at spot revenue = spot × coins revenue enters stack rides market spot 0 20k 40k 60k 80k 100k to EPS depreciation cash ops all-in cost $90,631 incl. depreciation prod value $71,667 cash cost $49,912 excl. depreciation Self-funding covers cash ops, not depreciation — GAAP loss cash margin ≈ +$22.8k / BTC GAAP P&L ≈ −$17.9k / BTC Resolution paths spot above all-in $90,631 fleet cost falls newer gen power curtail GAAP profit unlocks
BTC spot ≈ $72,700