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Side-by-side financial comparison of AMERICAN BATTERY TECHNOLOGY Co (ABAT) and Abits Group Inc (ABTS). Click either name above to swap in a different company.

AMERICAN BATTERY TECHNOLOGY Co is the larger business by last-quarter revenue ($4.8M vs $3.7M, roughly 1.3× Abits Group Inc). On growth, AMERICAN BATTERY TECHNOLOGY Co posted the faster year-over-year revenue change (1331.8% vs 0.0%).

American Battery Technology Company, formerly American Battery Metals Corporation, is a US-based battery recycling technology startup founded in 2011. It employs a hydrometallurgical process to recycle batteries and a targeted extraction system to extract raw materials from primary resources.

Universal ABIT Co., Ltd was a computer components manufacturer, based in Taiwan, active since the 1980s. Its core product line were motherboards aimed at the overclocker market. ABIT experienced serious financial problems in 2005. The brand name "ABIT" and other intangible properties, including patents and trademarks, were acquired by Universal Scientific Industrial Co., Ltd. (USI) in May 2006.

ABAT vs ABTS — Head-to-Head

Bigger by revenue
ABAT
ABAT
1.3× larger
ABAT
$4.8M
$3.7M
ABTS
Growing faster (revenue YoY)
ABAT
ABAT
+1331.8% gap
ABAT
1331.8%
0.0%
ABTS

Income Statement — Q2 FY2026 vs Q2 FY2025

Metric
ABAT
ABAT
ABTS
ABTS
Revenue
$4.8M
$3.7M
Net Profit
$-9.3M
Gross Margin
-33.6%
Operating Margin
-207.5%
55.1%
Net Margin
-195.0%
Revenue YoY
1331.8%
0.0%
Net Profit YoY
30.7%
EPS (diluted)
$-0.07

Green = leading value per metric. Periods may differ when fiscal calendars don't align.

8-Quarter Revenue & Profit Trend

Side-by-side quarterly history. Quarters aligned by calendar period so offset fiscal years line up.

Revenue
ABAT
ABAT
ABTS
ABTS
Q4 25
$4.8M
Q3 25
$937.6K
Q2 25
$2.8M
$3.7M
Q1 25
$980.0K
Q2 24
$3.7M
Net Profit
ABAT
ABAT
ABTS
ABTS
Q4 25
$-9.3M
Q3 25
$-10.3M
Q2 25
$-10.2M
Q1 25
$-11.5M
Q2 24
$-14.0K
Gross Margin
ABAT
ABAT
ABTS
ABTS
Q4 25
-33.6%
Q3 25
-375.1%
Q2 25
-92.6%
Q1 25
-274.5%
Q2 24
27.0%
Operating Margin
ABAT
ABAT
ABTS
ABTS
Q4 25
-207.5%
Q3 25
-1080.8%
Q2 25
-280.1%
55.1%
Q1 25
-1086.3%
Q2 24
20.4%
Net Margin
ABAT
ABAT
ABTS
ABTS
Q4 25
-195.0%
Q3 25
-1098.5%
Q2 25
-366.4%
Q1 25
-1173.1%
Q2 24
-0.4%
EPS (diluted)
ABAT
ABAT
ABTS
ABTS
Q4 25
$-0.07
Q3 25
$-0.09
Q2 25
$-0.09
Q1 25
$-0.14
Q2 24
$-0.00

Balance Sheet & Financial Strength

Snapshot of each company's liquidity, leverage and book value from the latest quarter.

Metric
ABAT
ABAT
ABTS
ABTS
Cash + ST InvestmentsLiquidity on hand
$47.9M
$1.1M
Total DebtLower is stronger
Stockholders' EquityBook value
$119.0M
$10.4M
Total Assets
$123.3M
$11.4M
Debt / EquityLower = less leverage

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
ABAT
ABAT
ABTS
ABTS
Q4 25
$47.9M
Q3 25
$30.9M
Q2 25
$7.5M
$1.1M
Q1 25
$7.8M
Q2 24
$396.6K
Stockholders' Equity
ABAT
ABAT
ABTS
ABTS
Q4 25
$119.0M
Q3 25
$96.0M
Q2 25
$70.6M
$10.4M
Q1 25
$65.6M
Q2 24
$11.3M
Total Assets
ABAT
ABAT
ABTS
ABTS
Q4 25
$123.3M
Q3 25
$101.5M
Q2 25
$84.5M
$11.4M
Q1 25
$76.5M
Q2 24
$12.2M

Cash Flow & Capital Efficiency

How much cash each business actually produces after reinvestment. Cash flow is harder to manipulate than net income.

Metric
ABAT
ABAT
ABTS
ABTS
Operating Cash FlowLast quarter
$-9.8M
$1.2M
Free Cash FlowOCF − Capex
$-470.2K
FCF MarginFCF / Revenue
-12.8%
Capex IntensityCapex / Revenue
46.2%
Cash ConversionOCF / Net Profit
TTM Free Cash FlowTrailing 4 quarters

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
ABAT
ABAT
ABTS
ABTS
Q4 25
$-9.8M
Q3 25
$-7.1M
Q2 25
$1.2M
Q1 25
$-10.3M
Q2 24
$-470.2K
Free Cash Flow
ABAT
ABAT
ABTS
ABTS
Q4 25
Q3 25
Q2 25
$-470.2K
Q1 25
Q2 24
FCF Margin
ABAT
ABAT
ABTS
ABTS
Q4 25
Q3 25
Q2 25
-12.8%
Q1 25
Q2 24
Capex Intensity
ABAT
ABAT
ABTS
ABTS
Q4 25
Q3 25
Q2 25
46.2%
Q1 25
Q2 24

Financial Flow Comparison

Revenue → gross profit → operating profit → net profit for each company.

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