Selling the thing miners actually sell
A miner's product is not bitcoin. It is hashrate, converted into bitcoin at a rate set by network difficulty and the fee market, neither of which the miner controls. Luxor's whole business follows from taking that seriously. Its own about page states the founding year and the premise together: "Founded in 2017 by a team of software engineers and finance experts, Luxor was the first to treat Bitcoin hashrate as a true digital commodity."
Its terms of service identify the operating entity plainly, as "Luxor Technology Corporation ("Luxor," "we," "us," or "our"), a corporation incorporated in the State of Delaware, USA".
The pieces
Six products sit around the same idea. There is a mining pool paying out on a full-pay-per-share basis, which is the arrangement where the pool absorbs the variance and pays the miner a predictable amount whether or not a block is found. There is LuxOS, replacement firmware for mining machines that exposes power targeting, tuning and fleet deployment. There is a hardware desk that buys, sells and finances machines. There is Commander, fleet monitoring and remote control. There is an energy arm for grid participation and demand response. And there is a derivatives desk that sells hashprice hedges and over-the-counter hashrate contracts under ISDA documentation, with its own published legal disclosures.
Alongside those sits Hashrate Index, Luxor's public data service, which publishes hashprice in dollars per petahash per day, network hashrate, projected difficulty, an ASIC price index and the share prices of listed miners. Hashprice is the number a miner needs in order to price a hedge at all, so the data product and the derivatives desk are the same business seen from two ends.
Luxor is privately held and publishes no financial statements, so revenue, pool share and customer counts beyond its own marketing claims are undocumented here. The company has since extended the same model to artificial intelligence hardware and compute capacity. Listing here is not endorsement.