Company: ABTC
Filing Date: 2025-07-29
Form Type: S-4/A
Source: 0001213900-25-068715
Chunk: 362

Company: American Bitcoin Corp.
Filing Date: 2025-07-29
Form: S-4/A
Chunk 362
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 our number of Bitcoin held, of approximately10, as of March 31, 2025 resulted in the unrealized loss for the three months ended March 31, 2025. Other income (expense)

| Dollar                                    |     | 2025 |            | Percentage |     | 2024 |             |   |     | Changes |            |   |     |        |    |
|:------------------------------------------|:----|:-----|-----------:|:-----------|:----|:-----|:------------|:--|:----|:--------|-----------:|:--|:----|-------:|:---|
| Unrealized loss on marketable securities  |     | $    |    (66,000 | )          |     | $    | (216,000    | ) |     | $       |    150,000 |   |     |   69.4 | %  |
| Gain on extinguishment of account payable |     |      |    449,000 |            |     |      | —           |   |     |         |    449,000 |   |     |  100.0 | %  |
| Change in fair value of BTC Note          |     |      |          — |            |     |      | (9,638,000  | ) |     |         |  9,638,000 |   |     |  100.0 | %  |
| Merger and acquisition costs              |     |      | (1,194,000 | )          |     |      | —           |   |     |         | (1,194,000 | ) |     | (100.0 | )% |
| Interest expense                          |     |      |     (3,000 | )          |     |      | (330,000    | ) |     |         |    327,000 |   |     |   99.1 | %  |
| Total other expense                       |     | $    |   (814,000 | )          |     | $    | (10,184,000 | ) |     | $       |  9,370,000 |   |     |   92.0 | %  |

203

Unrealized loss on marketable securities For the three months ended March 31, 2025 unrealized loss on marketable securities was $66,000, as compared to an unrealized loss