Company: CIFRW
Filing Date: 2025-08-07
Form Type: 10-Q
Source: 0001819989-25-000081
Chunk: 181

Company: Cipher Mining Inc.
Filing Date: 2025-08-07
Form: 10-Q
Item: Part II, Item 2
Chunk 181
---
$(0.05)$(0.23)$0.08 Change in fair value of derivative asset per diluted share0.03 (0.06)0.02 (0.10)Share-based compensation expense per diluted share0.03 0.04 0.05 0.07 Depreciation and amortization per diluted share0.12 0.06 0.24 0.12 Deferred income tax (benefit) expense per diluted share— — — 0.02 Other losses - nonrecurring per diluted share0.02 — 0.02 — Change in fair value of warrant liability per diluted share— — — — Adjusted earnings (loss) per diluted share$0.08 $(0.01)$0.10 $0.19 

Critical Accounting Policies, and Use of Estimates

For a description of our policies regarding our critical accounting estimates, see "Critical Accounting Policies and Estimates" of Part II, Item 7 "Management's Discussion and Analysis of Financial Condition and Results of Operations" in our 2024 Form 10-K. During the three months ended June 30, 2025, there were no significant changes in our critical accounting policies and estimates or the application or the results of the application of those policies to our unaudited condensed consolidated financial statements from those previously disclosed in our 2024 Form 10-K. 

Recent Accounting Pronouncements

Information regarding recent accounting pronouncements applicable to us, adopted and not yet adopted as of the date of this report, is included in Note 2 to our unaudited condensed consolidated financial statements located in “Part I - Financial Information, Item 1. Financial Statements” in this Quarterly Report.

43