附件2.6
补充合并数据包括该公司实体Bitcoin Depot Operating,LLC(“BT OpCo”)、BT HoldCo,LLC(“BT HoldCo”)和Bitcoin Depot Inc.的单独法律实体数据。(PubCo”)。提供此信息是为了强调实体的单独财务报表影响。
管理层确定,合并前期间未呈列每股收益,因为其被认为没有意义。补充合并数据如下(单位:千):
|
2023年12月31日 |
|
|||||||||||||
|
(未经审计) |
|
|||||||||||||
|
英国电信运营公司 |
|
英国电信控股公司 |
|
Pubco |
|
淘汰 |
|
已整合 |
|
|||||
资产 |
|
|
|
|
|
|
|
|
|
|
|||||
当前: |
|
|
|
|
|
|
|
|
|
|
|||||
现金和现金等价物 |
$ |
29,011 |
|
$ |
5 |
|
$ |
743 |
|
$ |
— |
|
$ |
29,759 |
|
加密货币 |
|
712 |
|
|
— |
|
|
— |
|
|
— |
|
|
712 |
|
应收账款 |
|
245 |
|
|
— |
|
|
— |
|
|
— |
|
|
245 |
|
预付费用和其他流动资产 |
|
6,298 |
|
|
11 |
|
|
245 |
|
|
— |
|
|
6,554 |
|
流动资产总额 |
|
36,266 |
|
|
16 |
|
|
988 |
|
|
— |
|
|
37,270 |
|
财产和设备: |
|
|
|
|
|
|
|
|
|
|
|||||
家具和固定装置 |
|
635 |
|
|
— |
|
|
— |
|
|
— |
|
|
635 |
|
租赁权改进 |
|
172 |
|
|
— |
|
|
— |
|
|
— |
|
|
172 |
|
亭机器-拥有 |
|
24,222 |
|
|
— |
|
|
— |
|
|
— |
|
|
24,222 |
|
自助服务亭机器-租赁 |
|
20,524 |
|
|
— |
|
|
— |
|
|
— |
|
|
20,524 |
|
车辆 |
|
— |
|
|
— |
|
|
— |
|
|
— |
|
|
— |
|
总资产和设备 |
|
45,553 |
|
|
— |
|
|
— |
|
|
— |
|
|
45,553 |
|
减去:累计折旧 |
|
(20,699 |
) |
|
— |
|
|
— |
|
|
— |
|
|
(20,699 |
) |
财产和设备合计(净额) |
|
24,854 |
|
|
— |
|
|
— |
|
|
— |
|
|
24,854 |
|
无形资产,净额 |
|
3,836 |
|
|
— |
|
|
— |
|
|
— |
|
|
3,836 |
|
商誉 |
|
8,717 |
|
|
— |
|
|
— |
|
|
— |
|
|
8,717 |
|
经营性租赁使用权资产净额 |
|
484 |
|
|
— |
|
|
— |
|
|
— |
|
|
484 |
|
证券保证金 |
|
412 |
|
|
— |
|
|
— |
|
|
— |
|
|
412 |
|
递延税项资产 |
|
41 |
|
|
— |
|
|
1,763 |
|
|
— |
|
|
1,804 |
|
关联方应缴款项 |
|
7,774 |
|
|
— |
|
|
— |
|
|
(7,774 |
) |
|
— |
|
对子公司的投资 |
|
— |
|
|
20,952 |
|
|
— |
|
|
(20,952 |
) |
|
— |
|
总资产 |
$ |
82,384 |
|
$ |
20,968 |
|
$ |
2,751 |
|
$ |
(28,726 |
) |
$ |
77,377 |
|
|
2023年12月31日 |
|
|||||||||||||
|
(未经审计) |
|
|||||||||||||
|
英国电信运营公司 |
|
英国电信控股公司 |
|
Pubco |
|
淘汰 |
|
已整合 |
|
|||||
负债和股东权益和成员权益 |
|
|
|
|
|
|
|
|
|
|
|||||
当前: |
|
|
|
|
|
|
|
|
|
|
|||||
应付帐款 |
$ |
8,337 |
|
$ |
— |
|
$ |
— |
|
$ |
— |
|
$ |
8,337 |
|
应计费用 |
|
17,875 |
|
|
— |
|
|
3,670 |
|
|
— |
|
|
21,545 |
|
应付票据 |
|
3,985 |
|
|
— |
|
|
— |
|
|
— |
|
|
3,985 |
|
应付所得税 |
|
944 |
|
|
— |
|
|
1,540 |
|
|
— |
|
|
2,484 |
|
递延收入 |
|
297 |
|
|
— |
|
|
— |
|
|
— |
|
|
297 |
|
经营租赁负债,本期部分 |
|
279 |
|
|
— |
|
|
— |
|
|
— |
|
|
279 |
|
融资租赁项下债务的本期分期付款 |
|
6,801 |
|
|
— |
|
|
— |
|
|
— |
|
|
6,801 |
|
衍生负债 |
|
— |
|
|
— |
|
|
— |
|
|
— |
|
|
— |
|
其他应付税额 |
|
— |
|
|
— |
|
|
2,297 |
|
|
— |
|
|
2,297 |
|
流动负债总额 |
|
38,518 |
|
|
— |
|
|
7,507 |
|
|
— |
|
|
46,025 |
|
长期负债: |
|
|
|
|
|
|
|
|
|
|
|||||
应付票据,非流动 |
|
17,101 |
|
|
— |
|
|
— |
|
|
— |
|
|
17,101 |
|
非流动经营租赁负债 |
|
319 |
|
|
— |
|
|
— |
|
|
— |
|
|
319 |
|
融资租赁项下的非流动债务 |
|
2,848 |
|
|
— |
|
|
— |
|
|
— |
|
|
2,848 |
|
递延所得税,净额 |
|
846 |
|
|
— |
|
|
— |
|
|
— |
|
|
846 |
|
因关联方的原因 |
|
— |
|
|
— |
|
|
7,774 |
|
|
(7,774 |
) |
|
— |
|
应收税金协议负债 |
|
— |
|
|
— |
|
|
865 |
|
|
— |
|
|
865 |
|
总负债 |
|
59,632 |
|
|
— |
|
|
16,146 |
|
|
(7,774 |
) |
|
68,004 |
|
承担及或然事项(附注22) |
|
|
|
|
|
|
|
|
|
|
|||||
股东权益和会员权益 |
|
|
|
|
|
|
|
|
|
|
|||||
A系列优先股,面值0.0001美元;授权50,000,000,3,125,000 |
|
— |
|
|
484 |
|
|
— |
|
|
(484 |
) |
|
— |
|
A类普通股,面值0.0001美元;授权800,000,000,13,671,691 |
|
— |
|
|
6,881 |
|
|
1 |
|
|
(6,881 |
) |
|
1 |
|
B类普通股,面值0.0001美元;授权20,000,000股, |
|
— |
|
|
— |
|
|
— |
|
|
— |
|
|
— |
|
E类普通股,面值0.0001美元;授权2,250,000股,1,075,761 |
|
— |
|
|
— |
|
|
— |
|
|
— |
|
|
— |
|
M类普通股,面值0.0001美元;授权300,000,000股, |
|
— |
|
|
— |
|
|
— |
|
|
— |
|
|
— |
|
O类普通股,面值0.0001美元;授权800,000,000股, |
|
— |
|
|
— |
|
|
— |
|
|
— |
|
|
— |
|
V类普通股,面值0.0001美元;授权300,000,000,44,100,000 |
|
— |
|
|
— |
|
|
4 |
|
|
— |
|
|
4 |
|
库存股 |
|
— |
|
|
— |
|
|
(279 |
) |
|
— |
|
|
(279 |
) |
应收股票认购 |
|
— |
|
|
— |
|
|
— |
|
|
— |
|
|
— |
|
额外实收资本 |
|
— |
|
|
4,115 |
|
|
17,326 |
|
|
(4,115 |
) |
|
17,326 |
|
留存收益(累计亏损) |
|
— |
|
|
6,685 |
|
|
(30,245 |
) |
|
(9,103 |
) |
|
(32,663 |
) |
股权归属于Legacy Bitcoin Depot |
|
20,234 |
|
|
95 |
|
|
— |
|
|
(20,329 |
) |
|
— |
|
累计其他综合损失 |
|
(190 |
) |
|
— |
|
|
(202 |
) |
|
189 |
|
|
(203 |
) |
股东权益总额和归属于Legacy Bitcoin Depot的权益 |
|
20,044 |
|
|
18,260 |
|
|
(13,395 |
) |
|
(40,723 |
) |
|
(15,814 |
) |
非控股权益应占权益 |
|
2,708 |
|
|
2,708 |
|
|
— |
|
|
19,771 |
|
|
25,187 |
|
股东权益和成员权益总额 |
|
22,752 |
|
|
20,968 |
|
|
(13,395 |
) |
|
(20,952 |
) |
|
9,373 |
|
负债总额和股东权益和成员权益 |
$ |
82,384 |
|
$ |
20,968 |
|
$ |
2,751 |
|
$ |
(28,726 |
) |
$ |
77,377 |
|
|
截至2023年12月31日的年度 |
|
|||||||||||||
|
(未经审计) |
|
|||||||||||||
|
英国电信运营公司 |
|
英国电信控股公司 |
|
Pubco |
|
淘汰 |
|
已整合 |
|
|||||
收入 |
$ |
688,967 |
|
$ |
13,147 |
|
$ |
— |
|
$ |
(13,147 |
) |
$ |
688,967 |
|
收入成本(不包括折旧和摊销) |
|
587,938 |
|
|
— |
|
|
— |
|
|
— |
|
|
587,938 |
|
运营费用: |
|
— |
|
|
— |
|
|
— |
|
|
— |
|
|
— |
|
销售、一般和管理 |
|
50,112 |
|
|
— |
|
|
7,658 |
|
|
— |
|
|
57,770 |
|
折旧及摊销 |
|
12,788 |
|
|
— |
|
|
— |
|
|
— |
|
|
12,788 |
|
总运营费用 |
|
62,900 |
|
|
— |
|
|
7,658 |
|
|
— |
|
|
70,558 |
|
营业收入 |
|
38,129 |
|
|
13,147 |
|
|
(7,658 |
) |
|
(13,147 |
) |
|
30,471 |
|
其他(费用)收入: |
|
|
|
|
|
|
|
|
|
|
|||||
利息支出 |
|
11,926 |
|
|
— |
|
|
— |
|
|
— |
|
|
11,926 |
|
其他(费用)收入 |
|
1,841 |
|
|
— |
|
|
14,896 |
|
|
— |
|
|
16,737 |
|
外币交易(损失) |
|
289 |
|
|
— |
|
|
— |
|
|
— |
|
|
289 |
|
其他(费用)收入总额 |
|
14,056 |
|
|
— |
|
|
14,896 |
|
|
— |
|
|
28,952 |
|
所得税拨备前的收入(损失)和非 |
|
24,073 |
|
|
13,147 |
|
|
(22,554 |
) |
|
(13,147 |
) |
|
1,519 |
|
所得税(费用)福利 |
|
(139 |
) |
|
— |
|
|
188 |
|
|
— |
|
|
49 |
|
净(亏损)收益 |
|
24,212 |
|
|
13,147 |
|
|
(22,742 |
) |
|
(13,147 |
) |
|
1,470 |
|
归属于Legacy Bitcoin Depot单位持有者的净利润 |
|
12,906 |
|
|
— |
|
|
— |
|
|
— |
|
|
12,906 |
|
可归因于非控股权益的净收益(亏损) |
|
(226 |
) |
|
— |
|
|
— |
|
|
14,892 |
|
|
14,666 |
|
比特币Depot Inc.应占净(亏损)收入 |
|
11,531 |
|
|
13,147 |
|
|
(22,741 |
) |
|
(28,039 |
) |
|
(26,102 |
) |
其他综合收益(亏损),税后净额 |
|
|
|
|
|
|
|
|
|
|
|||||
净(亏损)收益 |
|
24,211 |
|
|
13,147 |
|
|
(22,741 |
) |
|
(13,147 |
) |
|
1,470 |
|
外币折算调整 |
|
(4 |
) |
|
— |
|
|
— |
|
|
— |
|
|
(4 |
) |
综合(亏损)收益总额 |
|
24,207 |
|
|
13,147 |
|
|
(22,741 |
) |
|
(13,147 |
) |
|
1,466 |
|
归属于Legacy Bitcoin Depot的综合收入 |
|
12,885 |
|
|
— |
|
|
— |
|
|
— |
|
|
12,885 |
|
归属于非控股的全面收益(亏损) |
|
(247 |
) |
|
(247 |
) |
|
— |
|
|
15,177 |
|
|
14,683 |
|
Bitcoin Depot Inc.应占综合(亏损)收入 |
$ |
11,569 |
|
$ |
13,394 |
|
$ |
(22,741 |
) |
$ |
(28,324 |
) |
$ |
(26,102 |
) |
|
|
|
|
|
|
|
|
|
|
|
|||||
|
|
|
|
|
|
|
|
|
|
|
|||||
|
|
|
|
|
|
|
|
|
|
|