Company: ABTC
Filing Date: 2025-07-29
Form Type: S-4/A
Source: 0001213900-25-068715
Chunk: 332

Company: American Bitcoin Corp.
Filing Date: 2025-07-29
Form: S-4/A
Chunk 332
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 Fiscal Year, determined as of the Prior Fiscal Year End                                                                                          |     |      |        — |   |     |      | — |
| Plus: Dividends or Other Earnings Paid During the Applicable Fiscal year Prior to the Vesting Date                                                                                                                                                               |     |      |        — |   |     |      | — |
| Plus: Incremental Fair Value of Options/SARs Modified During the Applicable Fiscal Year                                                                                                                                                                          |     |      |        — |   |     |      | — |
| Compensation Actually Paid                                                                                                                                                                                                                                       |     | $    |  315,092 |   |     | $    | — |

For Rob Chang

| Year Ended December 31, 
 2024                    |     | Total        
 Compensation 
 Actually     
 Paid as      
 Defined by   
 SEC          
 Item 402(v)  | 315,092 |     | Cash         
 Compensation 
 Actually     
 Received by  
 the PEO      | 209,196 |
|:------------------------|:----|:-------------|:--------|:----|:-------------|:--------|
| 2023                    |     | $            | —       |     | $            | —       |

____________ (5)Ms. Billingsley served as the PEO of Akerna prior to its Mergers with the Company.

184

(6)The dollar amounts reported in this column represent the amount of “compensation actually paid” to Ms. Billingsley, as computed in accordance with Item 402(v) of Regulation S -K. The dollar amounts do not reflect the actual amount of compensation earned by or paid to Ms. Billingsley during the applicable year. In accordance with the requirements of Item 402(v) of Regulation S -K, the following adjustments were made to determine the “compensation actually paid” amounts reported above for Ms. Billingsley:

| Reconciliation of Summary of Compensation Table Total to Compensation                                                                                                                                                                                            
 Actually Paid for CEO                                                                                                                                                                                                                                            |     | 2024 |           |   |     | 2023 |         |
|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:----|:-----|----------:|:--|:----|:-----|--------:|
| Summary of Compensation Table Total                                                                                                                                                                                                                              |     | $    | 1,181,142 |   |     | $    | 430,164 |
| Less: Grant Date Fair Value of Option and Stock Awards Granted in                                                                                                                                                                                                
 Fiscal Year                                                                                                                                                                                                                                                      |