Company: HCTI
Filing Date: 2025-02-18
Form Type: 10-K/A
Source: 0001213900-25-014503
Chunk: 81

Company: Healthcare Triangle, Inc.
Filing Date: 2025-02-18
Form: 10-K/A
Chunk 81
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 Cash and cash equivalents                                |     |                                |        |   |     |             |        |   |     |                          |         |   |
| Cash and cash equivalents at the beginning of the period |     | $                              |  1,770 |   |     | $           |      - |   |     | $                        |   1,770 |   |
| Cash and cash equivalents at the end of the period       |     | $                              |  1,341 |   |     | $           |      - |   |     | $                        |   1,341 |   |
| Supplementary disclosure of cash flows information       |     |                                |        |   |     |             |        |   |     |                          |         |   |
| Interest                                                 |     | $                              |    212 |   |     | $           |      - |   |     | $                        |     212 |   |
| Income taxes                                             |     | $                              |     63 |   |     | $           |      - |   |     | $                        |      63 |   |
| Non-cash flow information:                               |     |                                |        |   |     |             |        |   |     |                          |         |   |
| Exchange of third-party debt for third party debt (x)    |     | $                              |      - |   |     | $           |  1,709 |   |     | $                        |   1,709 |   |

Notes:

| (i) | Write back of amortization due to                                
 intangible write-off and reclassification of impairment expense. |

| (ii) | A non-recurring impairment loss of $1,289 has been recognized in the financial statements for the reporting period. Intangible $3,077 recorded from the acquisition of Devcool Inc, earlier written-off in FY2023 has now been written-off in FY2022. |

| (iii) | The adjustment is due to Reclassification 
 from interest on lease payment.           |

| (iv) | Revaluation gains of $1,602 on contingent consideration payable towards acquisition of Devcool Inc recorded in FY2022. |

| (v) | Bad debts written off. |

| (vi) | Collection from customer reflected                                                        
 in Seacoast collection account in January 2023, reported earlier as collected adjusted to 
 accounts receivable.                                                                      |

| (vii) | Adjustment related