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    CIFR
    Earnings call· Mar 2026(Q1 FY26)

    Cipher Digital Q1 FY26 earnings call CIFR

    May 5, 2026 Source

    Executive summary

    Cipher Digital Q1 FY26 — Strong Execution in Hyperscale Data Center Development

    Cipher Digital delivered a strong Q1 FY26, marked by significant execution milestones in its hyperscale data center development. The company secured a third major lease, fully funded the Black Pearl project, and established a corporate revolving credit facility, underscoring its maturation into an institutionally backed digital infrastructure platform. While revenue declined due to the planned wind-down of Bitcoin mining, construction at Barber Lake and Black Pearl is progressing ahead of schedule, positioning Cipher for substantial contracted cash flow growth as assets come online.

    Highlights

    5
    • Signed a third data center campus lease with an investment-grade hyperscale tenant, adding 100 megawatts of contracted capacity.

    • Completed a $2 billion high-yield bond offering for Black Pearl at a 6.125% coupon, fully funding the project and reimbursing $233 million to Cipher.

    • Closed an inaugural $200 million revolving credit facility from a syndicate of leading global financial institutions, which was undrawn at quarter-end.

    • Barber Lake construction topped out in 127 days for an 800,000 sq ft structure, tracking well towards contractual milestones with 99% equipment secured.

    • Operating and contracted capacity reached 907 megawatts, representing approximately $11.4 billion in contracted revenue over base lease terms.

    Concerns

    3
    • Reported a GAAP net loss of $114 million or $0.28 per diluted share, primarily due to decreased revenue from winding down mining, fair value decrease of PPA, and increased interest expense.

    • Revenue decreased to $35 million in Q1 FY26 from $60 million in Q4 FY25, reflecting the planned wind-down of Bitcoin mining operations at Black Pearl.

    • The change in fair value of the power purchase agreement resulted in a $28 million decrease this quarter.

    Guidance & targets

    7
    CategoryTargetConfidence
    Stingray site energization
    Q4 2026
    medium materiality
    High
    Reveille site energization
    Q3 2027
    medium materiality
    High
    Ulysses site energization
    Q4 2027
    medium materiality
    High
    McLennan, Mikeska, Colchis sites energization
    2028
    high materiality
    Medium
    Odessa Bitcoin mining operations
    until end of July 2027
    low materiality
    High
    Bitcoin business exit
    by end of 2027 at the latest, if not sooner
    medium materiality
    High
    HPC operating capacity
    4 GW plus
    high materiality
    Medium

    Segment performance

    10
    SegmentRevenueYoYQoQMargin
    Total Operating and Contracted Capacity
    Anchored by 3 signed data center campus leases with world-class hyperscalers.
    Total Capacity: 907 MW
    Odessa
    Bitcoin mining operations remain fully self-funded with no additional capital investment planned. Continues to generate healthy cash flow.
    Operating Capacity: 207 MWTotal Hash Rate: 11.6 EH/sFleet Efficiency: 17.2 J/THBitcoin Mined: 346 (Q1 FY26)Power Cost: $0.028 per kilowatt hour
    Barber Lake
    Construction is well advanced, topped out in 127 days, tracking towards contractual early access and substantial completion. 99% of equipment secured.
    Contracted Capacity: 300 MW (with FluidStack and Google)
    Black Pearl
    Decommissioning of Bitcoin mining infrastructure complete. Phase I retrofit progressing well, Phase II earthwork began in April. 93% of Phase I and 80% of Phase II equipment secured.
    Contracted Capacity: 300 MW (with Amazon Web Services)
    Third Data Center Campus Lease
    15-year initial term agreement with an investment-grade hyperscale tenant, strengthening contracted cash flow profile.
    Contracted Capacity: 100 MW
    Total Pipeline Capacity
    Represents extensive runway for future growth, product of years of power origination work.
    Total Pipeline Capacity: 3.3 GW
    Reveille
    Located in Cotulla, Texas, fully interconnection approved by ERCOT. Active and advanced discussions with multiple potential tenants.
    Capacity: 70 MWEnergization Timeline: Q3 2027
    Ulysses
    Located in Southeastern Ohio, first site in PJM market. All necessary approvals, in advanced discussions with prospective tenants.
    Capacity: 200 MWEnergization Timeline: Q4 2027
    McLennan, Mikeska, Colchis
    Advancing through ERCOT interconnection process, expected to be in batch 0. Strong conviction in pipeline positioning.
    Combined Capacity: 2.5 GWEnergization Timeline: 2028-2029
    Barber Lake (Upsized Opportunity)
    Represents further upsized opportunity at an already contracted and operating site, looking to 2030 and beyond.
    Additional Capacity: 500 MW

    Operational metrics

    32
    Revenue
    $35Mdown from $60M in Q4 FY25
    Q1 FY26

    Reflecting the planned wind down of mining operations at Black Pearl and transition toward contracted data center revenue.

    GAAP Net Loss
    $114Mcompared to $734M in Q4 FY25
    Q1 FY26

    Primarily driven by decrease in revenue from mining wind-down, decrease in fair value of PPA, and increase in interest expense.

    Cost of Revenue
    $18Mdown from $24M in Q4 FY25
    Q1 FY26

    Reflecting the transition to Odessa as the sole operating site.

    Compensation and Benefits
    $35Min line with Q4 FY25
    Q1 FY26

    Primarily reflecting headcount growth and equity-based compensation associated with scaling the platform.

    Headcount
    70up from 50 in Q4 FY25
    Q1 FY26

    Company is starting to normalize and slow hiring.

    General and Administrative Expenses
    $12Mup from $10M in Q4 FY25
    Q1 FY26

    Primarily reflecting increased legal and professional fees associated with lease negotiations and financing transactions.

    Depreciation and Amortization
    $19Mdown from $52M in Q4 FY25
    Q1 FY26

    Primarily due to mining asset sales and decommissioning associated with the Black Pearl retrofit.

    Change in Fair Value of PPA
    $28M decreasecompared to $12M decrease in Q4 FY25
    Q1 FY26

    Noncash item, value of Luminant contract lies in long-term fixed price power.

    Interest Income
    $32Mup from $19M in Q4 FY25
    Q1 FY26

    Reflecting higher average cash balances following the Black Pearl financing.

    Interest Expense
    $59Mup from $33M in Q4 FY25
    Q1 FY26

    Reflecting project level financings.

    Change in Fair Value of Warrant Liability
    $44M gaincompared to $13M loss in Q4 FY25
    Q1 FY26

    Reflecting changes in the value of Google warrants associated with the Barber Lake lease.

    Total Assets
    $6.4Bup from $4.3B in Q4 FY25
    as of March 31, 2026

    Primarily driven by Black Pearl project financing reflected in growth in property and equipment and restricted cash.

    Cash and Cash Equivalents
    $715M
    as of March 31, 2026

    Providing substantial corporate liquidity.

    Restricted Cash
    $3.5B
    as of March 31, 2026

    Ring-fenced at project entities and dedicated to construction spending, including proceeds from Black Pearl financing.

    Property and Equipment Net
    $1.3Bup from $633M at year-end
    Q1 FY26

    As a result of ongoing construction across multiple projects.

    Total Borrowings
    $4.7B
    as of March 31, 2026

    Reflects project level financings.

    Total Principal Outstanding on Debt
    $5.2B
    as of March 31, 2026

    Aggregate principal outstanding on corporate and project-level debt.

    Accounts Payable
    $198Mup from $40M at year-end
    Q1 FY26

    Consistent with ramp-up of construction activity and normal timing of vendor payments.

    Bitcoin Holdings
    $76M
    as of March 31, 2026

    In addition to unrestricted cash and undrawn revolver availability.

    Odessa Operating Capacity
    207 MW
    Q1 FY26

    Generating Bitcoin.

    Odessa Total Hash Rate
    11.6 EH/s
    Q1 FY26

    Total hash rate from Odessa operations.

    Odessa Fleet Efficiency
    17.2 J/TH
    Q1 FY26

    Fleet efficiency of Bitcoin mining operations at Odessa.

    Bitcoin Mined
    346
    Q1 FY26

    Amount of Bitcoin mined at Odessa in the first quarter.

    Odessa PPA Cost
    $0.028
    ongoing

    Fixed price power purchase agreement, positioning Cipher among lowest cost Bitcoin producers.

    Black Pearl Bond Coupon
    6.125%
    due February 2031

    Coupon rate for the $2 billion senior secured notes.

    Cipher Compute Bond Coupon
    7.125%
    due November 2030

    Coupon rate for the $1.7 billion senior secured notes.

    Revolving Credit Facility Interest Rate
    SOFR plus 125 to 175 bps
    4-year committed

    Subject to the company's total debt-to-market capitalization ratio.

    Barber Lake Construction Time to Top Out
    127 days
    Q1 FY26

    From first column to last structural beam for an 800,000 square foot structure.

    Barber Lake Equipment Secured
    99%
    Q1 FY26

    Equipment required to complete the project.

    Black Pearl Phase I Equipment Secured
    93%
    Q1 FY26

    Equipment for Phase I of the retrofit.

    Black Pearl Phase II Equipment Secured
    80%
    Q1 FY26

    Equipment for Phase II of the retrofit.

    Barber Lake Cumulative Labor Hours
    1 million
    Q1 FY26

    Reflects an extraordinary safety record for a project of this scale.

    Industry KPIs

    5
    MetricValueDetails
    Capacity CAPEX907 MWMW
    Revenue growth$35MUSD
    Arr net new arr$787MUSD
    Rpo current rpo$11.4BUSD
    Bookings billings$11.4BUSD

    Orderbook & backlog

    3
    Contracted Revenue$11.4BQ1 FY26

    Across base lease terms of 10 to 15 years from 3 signed data center campus leases.

    Average Annualized Net Operating Income$787MQ1 FY26

    Expected from October 2026 to September 2036 from 3 executed data center campus leases.

    Contracted Net Operating Income$892M2035

    Expected in 2035 from executed data center campus leases.

    Deals & partnerships

    4
    Investment-grade hyperscale tenantThird data center campus lease15-year initial term

    This is the third consecutive long-term lease with a world-class counterparty in approximately 8 months.

    Amazon Web ServicesData center campus lease

    Lease for the Black Pearl site.

    FluidStack and GoogleData center campus leases

    Leases for the Barber Lake site.

    Morgan Stanley, Goldman Sachs, JPMorgan, Wells Fargo, Santander, SMBCRevolving credit facility$200M4-year committed

    Inaugural corporate level committed credit facility, reflecting maturation of the platform and confidence of institutional lenders.

    Capital programs

    1
    Black Pearl Project Build-outunderway
    Funding: $2B high-yield bond offering

    The bond offering fully funds the build-out of Black Pearl through delivery, including a reimbursement of approximately $233 million to Cipher for prior equity contributions.

    Risks & headwinds

    3
    ERCOT Batch Process UncertaintyNext quarter

    Finalization expected in June

    Mitigation: Company has done everything required to qualify for batch 0 and is actively participating in ERCOT discussions to ensure a favorable outcome for McLennan, Mikeska, and Colchis.

    Revenue Impact from Bitcoin Mining Wind-downQ1 FY26

    Q1 FY26 revenue of $35M, down from $60M in Q4 FY25

    Mitigation: Planned transition towards contracted data center revenue. Odessa continues to generate healthy cash flow with favorable PPA economics until data center leases ramp towards revenue commencement.

    Non-cash PPA Fair Value DecreaseQ1 FY26

    $28M decrease in Q1 FY26

    Mitigation: Management emphasizes this is a non-cash item and the PPA provides long-term fixed-price power at $0.028/kWh, supporting industry-leading power costs.

    What to watch in Q2 FY26

    5

    ERCOT Batch Process Finalization

    Next quarter
    CurrentOngoing, finalization expected next month
    TargetFinal approval for batch 0 for McLennan, Mikeska, Colchis

    Why it matters

    Unlocks rapid tenant discussions and construction for 2.5 GW of pipeline capacity, critical for future growth and converting pipeline into contracted assets.

    We are hoping for a good outcome from the finalization of that batch process in June.

    Q&A highlights

    6

    How is pricing trending for incremental leases, and has the company's thinking changed regarding owning compute given the strong leasing environment?

    Tyler Page stated that premium pricing continues for near-term available sites due to speed-to-market. He noted that the company is exploring compute ownership at Reveille (70MW) as a 'test kitchen site' due to its scale and evolving credit support for Neoclouds, but generally favors the colocation business for its higher lease rates and attractive risk-adjusted returns.

    I'd say we are looking at an interesting test case at Reveille. Given that Reveille is still a big data center at 70 megawatts, but maybe below the targets of the kind of massive colocation tenants, we are looking at a variety of business models at Reveille, including ones where we may participate in the ownership of the computers.

    asked by Paul Golding · answered by Rodney Page

    3 min read6 chapters

    Detailed Narrative

    01

    Hyperscale Platform Maturation and Vertical Integration

    Cipher Digital emphasized its 'Built for Hyperscale' strategy, highlighting its vertically integrated capabilities including in-house power origination, engineering, construction management, and operations. The company views its third data center campus lease as proof of its leading development platform, capable of delivering bleeding-edge data center infrastructure at the speed and precision hyperscalers require. This approach differentiates Cipher Digital in the market as it progresses through 2026 with multiple data centers under construction and an extensive pipeline.

    02

    Strategic Geographic Diversification and Pipeline Strength

    The company detailed its strategic geographic concentration in West Texas (ERCOT) for large-scale AI infrastructure development, which has become a highly sought-after region. The addition of the Ohio site (Ulysses in PJM) reflects intentional geographic diversification, strengthening Cipher's value proposition for tenants with multi-market capacity requirements. The total portfolio consists of approximately 4.2 gigawatts of grid power across operating, contracted, and pipeline sites, with 3.3 gigawatts representing pipeline opportunities, which management considers a difficult-to-replicate competitive advantage.

    03

    Robust Contracted Cash Flow Profile

    Cipher Digital's three executed data center campus leases are expected to generate approximately $787 million of average annualized net operating income from October 2026 to September 2036. By 2035, contracted net operating income is projected to reach approximately $892 million. Management stressed that these are not speculative projections but are based on signed long-term agreements with investment-grade counterparties, providing visible, stable contractual growth over the next decade and fundamentally changing the company's financial character.

    04

    Advanced Construction Progress and Safety Records

    Construction at Barber Lake is well advanced, with the building officially topped out in 127 days, marking the completion of the primary structural steel for an 800,000 square foot structure. The project has exceeded 1 million cumulative labor hours with zero lost time incidents, reflecting a strong culture of operational discipline. At Black Pearl, the decommissioning of Bitcoin mining infrastructure is complete, and Phase I retrofit is progressing, with 93% of Phase I and 80% of Phase II equipment secured, both tracking to meet contractual dates.

    05

    Near-Term Pipeline and ERCOT Process Navigation

    Reveille (70 MW, Cotulla, Texas) and Ulysses (200 MW, Southeastern Ohio) represent the most advanced pre-contracting opportunities, both fully interconnection approved with energization targeted for Q3 2027 and Q4 2027, respectively. McLennan, Mikeska, and Colchis are advancing through the ERCOT interconnection process, expected to energize in 2028 and be in batch 0 of the new ERCOT batch process. The company is actively engaging with prospective tenants for these sites, emphasizing its strong conviction in its pipeline positioning.

    06

    Planned Wind-down of Bitcoin Mining Operations

    The company confirmed the planned wind-down of its Bitcoin mining operations, with Black Pearl mining fully decommissioned in February. Odessa continues to operate with 207 megawatts of capacity, generating 11.6 exahash per second at a fleet efficiency of 17.2 joules per terahash, mining 346 Bitcoin in Q1. The site benefits from a fixed-price power purchase agreement at approximately $0.028 per kilowatt hour, positioning it among the lowest-cost producers. No additional capital investment is planned for this segment, with a full exit expected by the end of 2027 at the latest.

    AI-generated summary of the company’s earnings call. Not investment advice.