Company: ABTC
Filing Date: 2025-07-22
Form Type: S-4/A
Source: 0001213900-25-066299
Chunk: 286

Company: American Bitcoin Corp.
Filing Date: 2025-07-22
Form: S-4/A
Chunk 286
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 $          |       (814 | )    |     | $ |   20,862 |   |     | $           |         1,197 |   |     |             | (20,862 | ) |     |              |     | $         |           383 |   |
| Loss before provision for income taxes                  |     | $          |     (6,280 | )    |     | $ | (114,091 | ) |     | $           |        (3,028 | ) |     |             |  77,306 |   |     |              |     | $         |       (46,093 | ) |
| Benefit for income taxes                                |     |            |          — |      |     |   |   13,468 |   |     |             |             — |   |     |             |         |   |     |              |     |           |        13,468 |   |
| Net loss                                                |     | $          |     (6,280 | )    |     | $ | (100,623 | ) |     | $           |        (3,028 | ) |     |             |  77,306 |   |     |              |     | $         |       (32,625 | ) |
| Net loss per share – basic and diluted                  |     | $          |      (0.09 | )    |     | $ |          |   |     | $           |               |   |     |             |         |   |     | -p           |     | $         |         (0.01 | ) |
| Weighted average shares outstanding – basic and diluted |     |            | 70,553,398 |      |     |   |          |   |     |             | 5,102,747,512 |   |     |             |         |   |     | -p           |     |           | 5,173,300,910 |   |

The accompanying notes are an integral part of these unaudited pro forma condensed combined financial statements.

154

Pro Forma Condensed Combined Statement of Operations
for the year ended December 31, 2024
(Unaudited)

|                                                         |     | Historical 
 Gryphon    |            |   |     | ABTC |          |   |     | Pro Forma   
 Adjustments |               |   |     |  Management 
   Pro Forma 
 Adjustments |