CleanSpark's $23.6 million book value of BTC by Q4 2021 was attributed to 627 BTC held as of September 2021 valued at $37,645 per coin.The company's energy segment is yet to break even but is set for an improvement due to incentives such as tax rebates offered for renewable energy storage technology.CleanSpark has strong fundamentals in its balance sheet such as a cash position of $18.80 million against total debt at $2.36 million.Both CLSK and RIOT have invested in Bitmain’s latest S19XP miners indicating their intention to increase the hashrate getting into 2022.