Company: SLNH
Filing Date: 2025-02-05
Form Type: 424B3
Source: 0001493152-25-005030
Chunk: 264

Company: Soluna Holdings, Inc
Filing Date: 2025-02-05
Form: 424B3
Chunk 264
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 immaterial errors in future filings, as applicable. The following summarizes the effect of the revision on each financial statement line item.

The following analysis provides a comparison amongst the basic and diluted EPS as reported on the Form 10-Q for the quarter ended September 30, 2023, and the final revised basic and diluted EPS calculation to correct all identified errors:

Schedule of Error Corrections of Basic and Diluted EPS

|                                      |     | For the three months ended 
 September 30, 2023         |       |   |     |            |       |   |     |        |       |   |     | For the nine months ended 
 September 30, 2023        |        |   |     |            |        |   |     |        |       |   |
|:-------------------------------------|:----|:---------------------------|:------|:--|:----|:-----------|:------|:--|:----|:-------|:------|:--|:----|:--------------------------|:-------|:--|:----|:-----------|:-------|:--|:----|:-------|:------|:--|
|                                      |     | As Reported                |       |   |     | As Revised |       |   |     | Change |       |   |     | As Reported               |        |   |     | As Revised |        |   |     | Change |       |   |
| Basic and Diluted net loss per share |     | $                          | (4.40 | ) |     | $          | (5.96 | ) |     | $      | (1.56 | ) |     | $                         | (20.11 | ) |     | $          | (24.16 | ) |     | $      | (4.05 | ) |

3. Accounts Receivable, net

Accounts receivables consist of the following at:

Schedule of Accounts Receivable

|                                            | (Dollars in thousands) |   | September 30, 2024 |   |     |   | December 31, 2023 |
|:-------------------------------------------|:-----------------------|:--|-------------------:|:--|:----|:--|------------------:|
| Data hosting                               |                        | $ |              1,750 |   |     | $ |             2,456 |
| Related party receivable                   |                        |   |                  - |   |     |