Bitcoin Infrastructure Acquisition Corp Ltd. filed its quarterly report on Form 10-Q with the SEC for the period ended June 30, 2026, disclosing financial results and balance sheet data for the blank-check company listed on NASDAQ:BIXI.

Key Highlights

  • Net income: The company reported net income of $3,318,057 for the six months ended June 30, 2026, compared to a net loss of $1,147 for the period from inception (June 9, 2025) through June 30, 2025.
  • Trust Account balance: Cash and marketable securities held in the Trust Account totaled $224,492,323 as of June 30, 2026, up from $220,645,454 at December 31, 2025.
  • Redemption value: The 22,000,000 Class A ordinary shares subject to possible redemption were carried at $10.20 per share as of June 30, 2026, versus $10.03 per share at December 31, 2025.
  • Trust interest income: Interest income from the Trust Account was $3,846,869 for the six months ended June 30, 2026.
  • Shareholders' deficit: Total shareholders' deficit stood at $(6,687,208) as of June 30, 2026, compared to $(6,158,396) at December 31, 2025.
  • Share structure: As of August 12, 2026, there were 22,000,000 Class A ordinary shares subject to possible redemption, 770,000 Class A ordinary shares not subject to possible redemption, and 7,333,333 Class B ordinary shares issued and outstanding.

Bitcoin Infrastructure Acquisition Corp Q2 2026 Financial Position and Results

Bitcoin Infrastructure Acquisition Corp Ltd. (NASDAQ:BIXI), a Cayman Islands blank-check company headquartered in Boca Raton, Florida, reported net income of $1,699,239 for the three months ended June 30, 2026, and net income of $3,318,057 for the six months ended June 30, 2026, according to the filing. The primary driver of income was interest earned on assets held in the Trust Account, which totaled $2,026,974 for the quarter and $3,846,869 for the six-month period. Additional other income included $32,251 from a money market mutual fund and a $15,000 gain on extinguishment of the over-allotment option liability, both recorded in the six-month period.

Operating expenses for the six months ended June 30, 2026 included formation, general and administrative costs of $381,475, an administrative support fee expense of $120,000, listing fees of $42,033, and insurance expense of $32,555, resulting in a loss from operations of $576,063, the filing stated. Total assets were $226,793,563 as of June 30, 2026, with the Trust Account representing the predominant portion. Total liabilities were $8,988,448, which included $8,800,000 in deferred underwriting commissions classified as non-current.

During the first quarter of 2026, the company recorded a forfeiture of 333,334 founder (Class B) shares, reducing that class from 7,666,667 to 7,333,333 shares outstanding, according to the statement of changes in shareholders' deficit. The company is classified as a smaller reporting company, a non-accelerated filer, and an emerging growth company, and confirmed its status as a shell company as defined in Rule 12b-2 of the Exchange Act.

What Was Disclosed

The filing covers the unaudited quarterly financial statements, balance sheet, and cash flow information for Bitcoin Infrastructure Acquisition Corp Ltd. for the six months ended June 30, 2026, including Trust Account balances, share redemption values, and operating expense details.