Company: ABTC
Filing Date: 2025-07-31
Form Type: 424B3
Source: 0001213900-25-069998
Chunk: 551

Company: American Bitcoin Corp.
Filing Date: 2025-07-31
Form: 424B3
Chunk 551
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                  | —    |     |   |  3,104 |   |
| Total operating expenses                                                 |     |                  | —    |     |   |  3,295 |   |
| Loss from discontinued operations before taxes                           |     |                  | —    |     |   | (4,665 | ) |
| Income tax benefit (provision)                                           |     |                  | —    |     |   |  1,111 |   |
| Net loss                                                                 |     | $                | —    |     | $ | (3,554 | ) |

F-87

American Bitcoin Corp.
Notes to the Combined Financial Statements Note 3. Discontinued Operations (cont.)

| Cash flows from Discontinued Operations                            
 (in USD thousands)                                                 |     | Three Month End 
 March 31,       
 2025            |   |     | 2024 |        |   |
|:-------------------------------------------------------------------|:----|:----------------|:--|:----|:-----|:-------|:--|
| Operating cash flows (used in) provided by discontinued operations |     | $               | — |     | $    | (1,504 | ) |

| Assets and Liabilities of Discontinued Operations 
 (in USD thousands)                                |     | March 31, 
 2025      |   |     | 2024 |   |
|:--------------------------------------------------|:----|:----------|:--|:----|:-----|:--|
| Assets                                            |     | $         | — |     | $    | — |
| Liabilities                                       |     |           | — |     |      | — |

ABTC recorded impairment related to the mining equipment and mining infrastructure at the Drumhellersite after the decision to cease operations at the site in March 2024. Refer to Note 5 for further discussion. Note 4. Digital assets The following table presents the changes in carrying amount of digital assets as of March 31, 2024, and March 31, 2025:

| (in USD thousands)                                                              |     | Amount |          |   |
|:--------------------------------------------------------------------------------|:----|:-------|---------:|:--|
| Balance as of December 31, 2023                                                 |     | $      |  388,131 |   |
| Revenue recognized from Bitcoin mined                                           |     |        |   30,357 |   |
| Revenue recognized from discontinued operations                                 |     |