Digihost Technology Inc's Business Segments

The registrant operates and develops cryptocurrency mining and data center businesses. Its principal activities include managing data centers and cryptocurrency mining operations, with plans to develop a Tier III data center and additional infrastructure projects. The company depends on significant customers for its data centers and third-party mining pool operators for its mining activities. It maintains a cryptocurrency portfolio and faces risks such as cybersecurity threats, regulatory changes, and market volatility. The registrant's operations require substantial electrical power at commercially feasible rates and compete with other data center and cryptocurrency companies. It is subject to risks including technological obsolescence, environmental liabilities, management performance, and financial and legal challenges. The company does not currently pay cash dividends, and its shares are subject to volatility and liquidity risks. Being in an early stage of development with a limited operating history, the registrant faces risks related to growth management, taxation, currency exchange, and potential litigation. Forward-looking statements address expectations for business performance, growth strategies, and regulatory treatment while acknowledging uncertainties and risks that could affect future results.

The Corporation's chief operating decision maker (CODM), consisting of the President and CEO, regularly reviews discrete financial information for four reportable segments. The CODM evaluates segment gross profit (loss), working capital, and EBITDA to assess performance, manage operations, and allocate capital and operational resources across these segments. EBITDA is defined as earnings before interest expense, taxes, depreciation, and amortization.