Coinbase has 4 KPI binary options on Cboe: Loss Per Share, Revenue, Transaction Revenue and Subscription & Services Rev. Each contract pays $1 if the figure Coinbase reports for the quarter is at or above the strike, and nothing if it's below.
Figures are as reported by Coinbase. When a company reports, BinaryKPI reads the figure from its earnings release on the SEC's EDGAR system the same day and confirms it against the 10-Q or 10-K when that is filed. Cboe sets the contract terms and strikes.
Quarterly history for every COIN contract, print-day values and alerts, and the probability at every strike. Founding members pay $19 a month.