Company: AIRJW
Filing Date: 2025-05-27
Form Type: POS AM
Source: 0001213900-25-047828
Chunk: 150

Company: AirJoule Technologies Corp.
Filing Date: 2025-05-27
Form: POS AM
Chunk 150
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 |     |                              |            |     |         |   |     |         |             |     |         |            |
| Numerator:                                   |     |                              |            |     |         |   |     |         |             |     |         |            |
| Allocation of net income                     |     | $                            | 14,878,658 |     | $       | — |     | $       | 161,640,325 |     | $       | 19,914,967 |
| Denominator:                                 |     |                              |            |     |         |   |     |         |             |     |         |            |
| Diluted weighted average shares outstanding  |     |                              | 57,111,807 |     |         | — |     |         |  38,631,753 |     |         |  4,759,642 |
| Diluted net income per share of common stock |     | $                            |       0.26 |     | $       | — |     | $       |        4.18 |     | $       |       4.18 |

New Accounting Pronouncements

Recently Issued Accounting Standards

The Company is an emerging growth company, as defined in the JOBS Act. Under the JOBS Act, emerging growth companies can delay adopting new or revised accounting standards issued subsequent to the enactment of the JOBS Act, until such time as those standards apply to private companies. The Company has elected to use this extended transition period for complying with new or revised accounting standards that have different effective dates for public and private companies until the earlier of the date that it (i) is no longer an emerging growth company or (ii) affirmatively and irrevocably opts out of the extended transition period provided in the JOBS Act. As a result, these financial statements may not be comparable to companies that comply with the new or revised accounting pronouncements as of public company effective dates.

In June 2022, the FASB issued ASU 2022-03, Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions, which clarifies that contractual sale restrictions are not considered in measuring fair value of equity securities and requires additional disclosures for equity securities subject to contractual sale restrictions. T he standard is effective for the Company for fiscal years beginning after December 15, 2024.The Company adopted this standard and it does not have a material impact on the Company’s condensed consolidated