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WULF · FINANCE SERVICES · 8-K · Item 2.02 · Aug 5, 2026

Revenue missed expectations as Lake Mariner rent timing slipped

TERAWULF INC. (WULF) — AllSight decodes this SEC 8-K in plain English, versus what the market expected.

The quarter missed on the metrics the market could measure now. Revenue of $44.8 million came in below the published consensus range of roughly $46 million to $49 million, rather than delivering the growth expected from the HPC ramp. The $1.94 GAAP loss per share was also far worse than the roughly $0.22-$0.25 expected loss, although $755.7 million of that loss came from a non-cash increase in warrant liability value. The cleaner operating signal was still weaker: adjusted EBITDA swung to a loss of $18.3 million from a $14.5 million profit a year earlier. (Statement of Operations; Adjusted EBITDA reconciliation)

MetricQ2 2026Comparison / expectation
Total revenue$44.8M$47.6M in Q2 2025; published consensus roughly $46M-$49M (Statement of Operations)
HPC lease revenue$31.9M71% of revenue; absent in Q2 2025 (Statement of Operations)
Digital-asset revenue$12.8M$47.6M in Q2 2025 (Statement of Operations)
Adjusted EBITDA$(18.3)M$14.5M in Q2 2025 (Adjusted EBITDA reconciliation)
Net loss attributable to common shareholders$(939.9)M, or $(1.94)/share$(18.4)M, or $(0.05)/share, in Q2 2025; includes $(755.7)M warrant fair-value loss (Statement of Operations)
Cash, cash equivalents and restricted cash$3.03BDown from $3.72B at year-end 2025 (Cash Flow statement)
Net cash used for capital investment, six months$(1.61)B$(132.1)M in the prior-year period (Cash Flow statement)

The HPC transition is real, but it is not yet producing the profitability investors were looking for. HPC lease revenue reached $31.9 million and accounted for more than 70% of quarterly revenue, replacing a large portion of the year-ago mining revenue decline. But the new revenue did not cover the much higher operating, development, and corporate cost base: operating loss widened to $140.5 million, while adjusted EBITDA turned negative. That makes this a revenue-quality improvement without a corresponding near-term earnings inflection. (Statement of Operations; Q2 2026 Snapshot)

Delivery progress was offset by a more back-loaded rent schedule. CB-3 was completed in early July, lifting revenue-generating Lake Mariner capacity to 102 MW and activating $600 million of Google credit support for the Fluidstack lease. But the updated lease schedule shifts CB-4 rent commencement from Q3 to Q4 2026 and CB-5 from Q4 2026 to Q1 2027. The amendments add about $500 million of total lease revenue over the term, but they also defer part of the near-term ramp the market had expected. (Operations Update; Lake Mariner Lease Amendments)

The headline strategic wins were mostly already known, so they do not erase the earnings miss. The 401 MW Anthropic lease, approximately $19 billion of initial-term contracted revenue, and the planned $530 million Abernathy joint-venture monetization were announced in July, before this earnings release. The filing confirms their role in the long-term platform, but the genuinely new quarter read is execution: Lake Mariner remains within its disclosed $8 million-$10 million per-MW build-cost range, while the larger Kentucky and Chesapeake opportunities are principally 2027-2030 delivery stories. (Operations Update; Execution Defines 2026; Justified Data)

Funding capacity remains substantial, but the balance sheet reflects the price of scaling. Cash plus restricted cash ended June at $3.03 billion, supported by $1.20 billion of net common-stock issuance during the first half. At the same time, cash fell by $694.2 million over six months as the company spent $1.38 billion on equipment and construction and $231.4 million on an asset acquisition; shares outstanding increased to 498.9 million from 420.1 million at year-end. The filing presents $2.7 billion of net debt, so the central execution question remains whether contracted capacity begins generating rent fast enough to support the expanding capital base. (Cash Flow statement; Balance Sheet; Capital Structure)

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