LF
LM FUNDING AMERICA, INC. (LMFA)·Q3 2024 Earnings Summary
Executive Summary
- Q3 2024 revenue fell sharply to $1.26M, driven by April’s Bitcoin halving and miner repositioning; quarterly digital mining revenue was $1.13M and the consolidated net loss was $4.80M, while net loss attributable to shareholders widened to $6.40M due to a $1.70M deemed dividend from warrant repricing .
- Mining economics improved: management highlighted gross mining margin of 35% in Q3 versus 18% in the prior-year quarter, as the company executed a vertical-integration strategy and secured lower-cost power sites around ~$0.04/kWh in Oklahoma .
- Strategic pivot accelerated post-quarter: LMFA signed an asset purchase agreement to acquire a 15 MW Oklahoma mining site and outlined plans to deploy ~800 S21/XPs and ~640 S19j Pros and pursue a 60 MW expansion starting in Q1 2025, materially increasing self-hosted capacity .
- Management tone was constructive and tied to BTC price strength (recent ATH references near $87k–$92k), reiterating a “mine-and-hold” strategy and optimism around cash and Bitcoin balances (~$14.9M at quarter end including BTC, per CFO) as a near-term catalyst .
- No formal guidance or Wall Street consensus estimates were available through S&P Global for Q3 2024; comparisons to Street expectations are therefore unavailable (S&P Global data unavailable) [GetEstimates error].
What Went Well and What Went Wrong
What Went Well
- Gross mining margin improved to 35% in Q3, reflecting lower-cost power and operational relocation aligned to expiring hosting contracts, versus 18% in the prior-year quarter .
- Operating expenses decreased year over year to $5.7M, primarily due to lower digital mining costs and Bitcoin fair-value impact, partially offset by higher D&A, indicating active cost actions and portfolio repositioning .
- CEO reinforced strategy and confidence: “Following the April halving event, we initiated a vertical integration strategy…secure lower-cost power sources…excited to see Bitcoin recently reach an all-time high above $87,000” .
What Went Wrong
- Top line compressed: total revenue declined to $1.26M (vs. $3.42M YoY and $3.01M QoQ) due to halving and miner transitions; quarterly Core EBITDA loss widened to $1.62M vs. $0.62M in Q3 2023 .
- Net loss attributable to shareholders increased to $6.40M, including $1.70M of deemed dividends tied to warrant repricing and a $0.35M unrealized loss on investment and equity securities .
- Elevated D&A and continued BTC network difficulty weighed on profitability; management noted D&A increase (~$0.8M YoY) and repositioning impacts during the quarter .
Financial Results
Consolidated Results vs Prior Quarters
Mining Margin (Non-GAAP KPI from management)
Segment Revenue Breakdown
KPIs
Guidance Changes
Earnings Call Themes & Trends
Management Commentary
- CEO: “We initiated a vertical integration strategy…secure lower-cost power sources…relocate miners…This resulted in gross mining margin improvements to 35% for the quarter as compared to 18% in the prior year.”
- CEO: “Excited to see Bitcoin recently reach an all-time high above $87,000—a milestone that reinforces our strategy of mining and holding Bitcoin.”
- CFO: “We closed the quarter with approximately $14.9 million in cash and Bitcoin…very optimistic about the financial prospects of Bitcoin and our business outlook.”
- Strategy execution: signed APA to acquire 15 MW Oklahoma site; plan deployment of ~800 S21/XPs and ~640 S19j Pros; escrow structured to clear third-party hosting by Jan 2025 .
Q&A Highlights
- Focus shifting toward vertical integration and Bitcoin mining; specialty finance remains opportunistic pending 2025 legislation changes, with management pursuing additional low-cost power sites (~$0.04/kWh) and funding flexibility via loans and equity .
- Expansion roadmap: Oklahoma site expandable by ~60 MW with ~9-month substation timeline; management considering parallel pursuit of ready-to-go sites while planning Oklahoma expansion .
- Equipment strategy: purchase decisions centered on payback periods; evaluating newer models (e.g., S21) versus refreshing older fleets as space becomes available .
- M&A optionality: discussions with privately held miners under stress; no transactions completed yet .
- Hosting/immersion vs air-cooled: Oklahoma air-cooled containers; Texas immersion contemplated in prior quarter; transformers and tranche build-outs required for scaling .
Estimates Context
- Wall Street consensus estimates (EPS, revenue) for Q3 2024 were unavailable via S&P Global during this analysis due to system limits; thus, beat/miss vs consensus cannot be determined at this time (Values would be retrieved from S&P Global if available).
Key Takeaways for Investors
- Revenue compression is cyclical post-halving; management’s margin improvement to 35% and ~$0.04/kWh power access indicate a credible path to better unit economics even at elevated network difficulty .
- Near-term catalysts: closing the 15 MW Oklahoma acquisition (Dec 2024), redeploying miners by Jan 2025, and commencing 60 MW expansion in Q1 2025; expect step-ups in self-hosted capacity and reduced third-party dependency .
- BTC sensitivity remains high; CFO/CEO commentary ties confidence to recent BTC ATHs and a mine-and-hold policy, which can amplify equity volatility alongside BTC price moves .
- Non-GAAP considerations: Core EBITDA loss of $1.62M in Q3 and deemed dividends from warrant repricing ($1.70M) materially impacted net loss attributable; monitor future capital actions and non-cash effects on per-share metrics .
- D&A and equipment refresh cycles will remain prominent; management prioritizes payback-driven purchases and software efficiency to boost hash rate from existing machines .
- Specialty finance is a call option on Florida reserve funding changes; timing likely skewed to 2025; the equity story remains predominantly a Bitcoin mining vertical integration thesis .
- Trading implication: stock likely tracks BTC and execution milestones (site acquisition/expansion, power cost realization); event-driven opportunities around December close and Q1 expansion start could re-rate operational narrative .