Company: BCHT
Filing Date: 2025-03-31
Form Type: 10-K
Source: 0001477932-25-002237
Chunk: 1535

Company: Birchtech Corp.
Filing Date: 2025-03-31
Form: 10-K
Item: Item 8
Chunk 1535
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,433 )Interest income  67,966   12,690   80,656   213,269   44,214   257,483 Total other income (expense)  342,992   12,690   355,682   (2,717,973 )  44,214   (2,673,759 )                         Net loss before provision for income taxes  (764,439 )  12,690   (751,749 )  (9,482,406 )  (270,786 )  (9,753,192 )                         Net loss $(470,236 ) $12,690  $(457,546 ) $(9,188,549 ) $(270,786 ) $(9,459,335 )Net loss per common share - basic and diluted: $(0.00 ) $-  $(0.00 ) $(0.10 ) $-  $(0.10 ) The following table presents the impact of the financial statement adjustments on the Company’s previously reported Consolidated Statement of Cash Flows for the nine months ended September 30, 2024: CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS   FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2024   As previously reported  Adjustment   As restated Cash flows from operating activities         Net income (loss) $(9,188,549 ) $(270,786 ) $(9,459,335 )             Adjustments to reconcile net loss to net cash             Non-cash interest income  -   (44,214 )  (44,214 )Changes in operating assets and liabilities            Accounts receivable  302,815   315,000   617,815 Net cash provided by operating activities $(3,274,785 ) $-  $(3,274,785 )

F-41Table of Contents

Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure. 

None.

Item 9A. Controls and Procedures. 

Report of Disclosure Controls and Procedures

Regulations under the Exchange Act require public companies to maintain “disclosure controls and procedures,” which are defined as controls and other procedures that are designed to