Company: ABTC
Filing Date: 2025-07-31
Form Type: 424B3
Source: 0001213900-25-069998
Chunk: 539

Company: American Bitcoin Corp.
Filing Date: 2025-07-31
Form: 424B3
Chunk 539
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 comprehensive (loss) income:                                                                  |     |                    |          |   |     |   |          |   |
| Foreign currency translation adjustments                                                            |     |                    |    4,467 |   |     |   |  (15,137 | ) |
| Total comprehensive (loss) income                                                                   |     | $                  |  (96,156 | ) |     | $ |  215,273 |   |

See accompanying Notes to Unaudited Condensed and Combined Financial Statements.

F-77

American Bitcoin Corp.
Condensed and Combined Statements of Stockholders’ Equity (in USD thousands, except share and per share data)

|                                                  |     | Common Stock 
       Shares |     | Amount |   |     | Additional 
 Paid-in    
 Capital    |         |     | Accumulated   
 Other         
 Comprehensive 
 Income (Loss) |         |   |     | Former     
 Parent Net 
 Investment |           |   |     | Total         
 Stockholders’ 
 Equity        |           |   |
|:-------------------------------------------------|:----|-------------:|:----|:-------|--:|:----|:-----------|--------:|:----|:--------------|--------:|:--|:----|:-----------|----------:|:--|:----|:--------------|----------:|:--|
| Balance, December 31, 2023                       |     |            — |     | $      | — |     | $          |       — |     | $             |  10,997 |   |     | $          |   462,787 |   |     | $             |   473,784 |   |
| Net income                                       |     |            — |     |        | — |     |            |       — |     |               |       — |   |     |            |   230,410 |   |     |               |   230,410 |   |
| Net transfers from parent                        |     |            — |     |        | — |     |            |       — |     |               |       — |   |     |            |     7,735 |   |     |               |     7,735 |   |
| Foreign currency translation adjustments         |     |            — |     |        | — |     |            |       — |     |               | (15,137 | ) |     |            |         — |   |     |               |   (15,137 |