Company: ABTC
Filing Date: 2025-07-29
Form Type: S-4/A
Source: 0001213900-25-068715
Chunk: 331

Company: American Bitcoin Corp.
Filing Date: 2025-07-29
Form: S-4/A
Chunk 331
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2024.

183

(4)The dollar amounts reported in this column represent the amount of “compensation actually paid” to Mr. Chang, 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 Mr. Chang 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 Mr. Chang:

| Reconciliation of Summary of Compensation Table Total to Compensation                                                                                                                                                                                            
 Actually Paid for CEO                                                                                                                                                                                                                                            |     | 2024 |          |   |     | 2023 |   |
|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:----|:-----|---------:|:--|:----|:-----|:--|
| Summary of Compensation Table Total                                                                                                                                                                                                                              |     | $    |  374,774 |   |     | $    | — |
| Less: Grant Date Fair Value of Option and Stock Awards Granted in                                                                                                                                                                                                
 Fiscal Year                                                                                                                                                                                                                                                      |     |      | (165,578 | ) |     |      | — |
| Plus: Fair Value of Awards Granted during Applicable Fiscal Year that Remain Unvested as of Applicable Fiscal Year End, Determined as of Applicable Fiscal Year End                                                                                              |     |      |  105,896 |   |     |      | — |
| Plus: Fair Value of Awards Granted During the Applicable Fiscal Year that Vested During the Applicable Fiscal Year, Determined as of the Vesting Date                                                                                                            |     |      |        — |   |     |      |   |
| 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                                     |     |      |          |   |     |      |   |
| Less: ASC 718 Fair Value of Awards Granted During a Prior Fiscal Year that were Forfeited During the Applicable