Company: BCHT
Filing Date: 2025-03-31
Form Type: 10-K
Source: 0001477932-25-002237
Chunk: 337

Company: Birchtech Corp.
Filing Date: 2025-03-31
Form: 10-K
Item: Item 1A
Chunk 337
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 June 30, 2023: CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS   FOR THE SIX MONTHS ENDED JUNE 30, 2023   As previously reported  Adjustment   As restated Cash flows from operating activities         Net income (loss) $(2,211,454 ) $(272,669 ) $(2,484,123 )             Adjustments to reconcile net loss to net cash             Non-cash interest income  -   (42,331 )  (42,331 )Changes in operating assets and liabilities            Accounts receivable  734,279   315,000   1,049,279 Net cash provided by operating activities $232,492  $-  $232,492 

 F-35Table of Contents

The following table presents the impact of the financial statement adjustments on the Company’s previous reported consolidated Balance Sheet as of September 30, 2023: CONSOLIDATED BALANCE SHEETS         SEPTEMBER 30, 2023   As previously reported  Adjustment  As restated ASSETS AND STOCKHOLDERS’ EQUITY (DEFICIT)           Accounts receivable $2,549,022  $824,559  $3,373,581 Total current assets  6,074,162   824,559   6,898,721 Total assets  9,681,503   824,559   10,506,062              Stockholders’ equity (deficit)            Accumulated deficit  (71,737,345)  824,559   (70,912,786)             Total stockholders’ equity (deficit)  (9,856,227)  824,559   (9,031,668)             Total liabilities and stockholders’ equity (deficit) $9,681,503  $824,559  $10,506,062  The following table presents the impact of the financial statement adjustments on the Company’s previously reported Consolidated Statement of Operations for the three and nine months ended September 30, 2023: CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS   FOR THE THREE MONTHSENDED SEP