Company: ABTC
Filing Date: 2025-07-29
Form Type: S-4/A
Source: 0001213900-25-068715
Chunk: 334

Company: American Bitcoin Corp.
Filing Date: 2025-07-29
Form: S-4/A
Chunk 334
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| Plus (Less): Adjustment for Awards Granted During a Prior Fiscal Year that were Outstanding and Unvested as of the Applicable Fiscal Year End, Determined Based on the Change in ASC 718 Fair Value from Prior Fiscal year End to the Applicable Fiscal Year End |     | $    |        — |     | $    |       — |
| Plus (Less): Adjustment for Awards Granted During a Prior Fiscal Year that Vested During the Applicable Fiscal year, Determined based on the Change in ASC 718 Fair Value from the Prior Fiscal Year End to the Vesting Date                                     |     | $    |   66,834 |     | $    |       — |
| Less: ASC 718 Fair Value of Awards Granted During a Prior Fiscal Year that were Forfeited During the Applicable 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                                                                                                                                                                          |     | $    |        — |     | $    |       — |
| Average Compensation Actually Paid                                                                                                                                                                                                                               |     | $    |  388,575 |     | $    | 273,626 |

____________ (9)Cumulative Total Share Return (“ TSR”) is calculated by dividing the sum of the cumulative amount of dividends for the measurement period, assuming dividend reinvestment and the difference between the Company’s share price at the end and the beginning of the measurement period by the Company’s share price at the beginning of the measurement period. (10)The dollar amounts reported represent the amount of net income reflected in the Company’s audited financial statements for the applicable year.

186 Compensation Actually Paid and Cumulative TSR The following graph, required by Item 402(v) of Regulation S -K, illustrates the amount of “compensation actually paid” (“ CAP”) to Mr. Gutterman, Mr. Chang and Ms. Billingsley and the average amount of CAP to the Company’s Named Executive Officers as a group relative to the Company’s cumulative TSR over the two years presented in the table. This graph does not reflect cash actually paid to PEOs, which was approximately 80% lower. Compensation Actually Paid and Net Income/L