Contrarian Corpus
short seller research note initial thesis
2024-06-01 · 19 pages

Riot Platforms, Inc. RIOT

Riot Platforms is a serial-diluting bitcoin miner with $140k+ all-in cost per coin, rising Texas regulatory risk, and a broken model increasingly obviated by low-fee BTC ETFs.

N 4 Narrative
V 3 Visual
C 2 Craft
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Thesis

Kerrisdale is short Riot Platforms, a $3bn bitcoin miner that has issued $2.3bn in stock since 2020 — 18% dilution YTD 2024 alone — yet has never generated positive cash flow. Post-halving unit economics are untenable: Riot's all-in cost to mine a bitcoin (including SBC, depreciation and cash SG&A) exceeds $140k versus ~$70k spot. Texas regulatory headwinds are intensifying: Navarro County rejected tax abatements for the Corsicana facility in March 2024, and SB 1751 — which would cap demand-response participation and revoke abatements — is expected to revive in 2025. Bitcoin production per share and BTC held per share have steadily declined, and investors can now get bitcoin exposure through low-fee ETFs instead of a dilution machine. Meanwhile cheap-power operators in Russia, Ethiopia, Paraguay and elsewhere are winning a global race U.S. public miners cannot.

SCQA

Situation

Riot Platforms is a $3bn Texas-based bitcoin miner operating Rockdale (North America's largest single BTC mining site) and building out Corsicana, funding relentless growth through ATM stock issuance rather than operating cash flow.

Complication

Riot's all-in cost per bitcoin mined exceeds $140k against ~$70k spot, production-per-share is falling, SB 1751 threatens Texas tax abatements and grid-arbitrage income, and cheap-power foreign competitors are flooding global hashrate.

Resolution

Don't own Riot — with low-fee bitcoin ETFs now widely available, investors seeking bitcoin exposure should simply own BTC directly rather than a serial-diluting miner with broken post-halving unit economics.

Reward

Kerrisdale is short and expects further declines: Riot is already down 37% YTD while bitcoin is up 74%, and the historical RIOT-BTC correlation has collapsed since spot ETFs launched in January 2024.

The three reasons

  1. 1

    Serial dilution: $2.3bn stock issued since 2020, 18% YTD 2024 dilution, zero positive cash flow

  2. 2

    All-in cost to mine a bitcoin exceeds $140k for Riot — the math doesn't math post-halving

  3. 3

    Texas regulatory risk rising (SB 1751 revival, Navarro County tax abatement rejection)

Primary demands

  • Sell Riot shares
  • Gain bitcoin exposure via low-fee BTC ETFs instead of a dilution-prone miner
  • Scrutinize Riot's participation in Texas grid incentive programs

KPIs cited

YTD 2024 stock issuance
$507m+ through April alone, representing 18% share dilution
Cumulative stock issuance since 2020
$2.3bn, 6x increase in shares outstanding
All-in cost to mine per BTC (Q1 2024)
$142,178 for Riot vs ~$70k spot — highest-cost among peers
Direct cost + SG&A per BTC
$65,557 for Riot vs $46-48k for smaller peers CLSK/WULF/CIFR
SG&A as % of revenue (Q1 2024)
73% for Riot vs 23-46% for peers
Stock-based compensation as % revenue (Q1 2024)
40% for Riot vs 9-31% for peers
YTD 2024 share performance
RIOT -37% while bitcoin +74% — correlation collapsed post-ETF launch
Bitcoin mined in March 2024 vs two years prior
425 BTC, 17% less than March 2022 despite tripling computing power
Executive stock awards (2021-2023)
$51m each for CEO Les and Chairman Yi, plus ~$1m cash salaries in 2023
EV / Operational EBITDA (2024E)
16.4x — expensive for a capital-destructive business
Bitfarms stake
11.3% / ~44.9m shares; rejected $2.30/share acquisition proposal

Pattern membership

Where this document fits across the library's 12 rhetorical / structural patterns.

Precedents cited

  • Kazakhstan regulatory crackdown on bitcoin miners
  • Kosovo regulatory crackdown on bitcoin miners

Notable slides (5)

Notes

Classic Kerrisdale short-report format — text-heavy research note with embedded charts and peer-comparison tables, not a slide deck. No explicit target price (typical of shorts). Memorable rhetorical moves: 'hamster wheel that spins faster every 4 years upon halving'; 'the math doesn't math on pubco miners' (quoted from industry consultant); highlighting Les's poker background and Yi's finance/software background as non-operational red flags. Core argument rests on four pillars: (1) post-halving unit economics >$140k/BTC, (2) $2.3bn serial dilution since 2020 with 18% YTD dilution, (3) Texas regulatory risk via SB 1751 and Navarro County rejection of Corsicana tax abatements, (4) spot bitcoin ETFs obviating the miner-as-BTC-proxy trade. Appendix addresses the May 2024 Bitfarms acquisition proposal (rejected) and includes the RIOT-BTC correlation collapse chart.