Company: HCTI
Filing Date: 2025-02-18
Form Type: 10-K/A
Source: 0001213900-25-014503
Chunk: 69

Company: Healthcare Triangle, Inc.
Filing Date: 2025-02-18
Form: 10-K/A
Chunk 69
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2 million through Senior Secured 15% Original Issue Discount Convertible Promissory Note. The first tranche of $2 million was received during the period ended December 31, 2023. Off-Balance Sheet Arrangements We do not have any relationships with unconsolidated organizations or financial partnerships, such as structured finance or special purpose entities that would have been established for the purpose of facilitating off-balance sheet arrangements or other contractually narrow or limited purposes as defined by Item 303(a)(4) of SEC Regulation S-K, as of December 31, 2023. 47 Item 8. Financial Statements and Supplementary Data HEALTHCARE TRIANGLE, INC. Consolidated Financial Statements December 31, 2023 and 2022

| Report of Independent Registered Public Accounting Firm                                     
 Financial Statements                                                                        
 Consolidated Balance Sheets as of                                                           
 December 31, 2023 and 2022 (Restated)                                                       
 Consolidated Statements of                                                                  
 Operations For The Years Ended December 31, 2023 and 2022 (Restated)                        | F-2 
 F-4 
 F-5 |
|:--------------------------------------------------------------------------------------------|:----|
| Consolidated Statements of Changes                                                          
 in Stockholders’ Equity (Deficit) For The Years Ended December 31, 2023 and 2022 (Restated) | F-6 |
| Consolidated Statements of Cash                                                             
 Flows For The Years Ended December 31, 2023 and 2022 (Restated)                             | F-7 |
| Notes to Consolidated Financial Statements                                                  | F-8 |

F-1 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Board of Directors and Stockholders of Healthcare Triangle, Inc. Opinion on the Financial Statements We have audited the accompanying consolidated balance sheets of Healthcare Triangle, Inc. (the Company) as of December 31, 2023 and 2022, and the related consolidated statements of operations, stockholders’ equity (deficit), and cash flows for each of the years in the two-year period ended December 31, 2023, and the related notes (collectively referred to as the financial statements). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2023 and 2022, and the results of its operations and its cash flows for each of the years in the two-year period ended December 31,