Company: ABTC
Filing Date: 2025-07-31
Form Type: 424B3
Source: 0001213900-25-069998
Chunk: 475

Company: American Bitcoin Corp.
Filing Date: 2025-07-31
Form: 424B3
Chunk 475
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, including cash and cash equivalents and accounts payable and accrued expenses, approximate their respective fair values due to the short -termnature of such instruments. Assets and Liabilities Measured at Fair Value on a Recurring Basis The Company evaluates its financial assets and liabilities subject to fair value measurements on a recurring basis to determine the appropriate level at which to classify them for each reporting period. This determination requires significant judgments to be made. The Company had the following financial assets and liabilities as of the dates presented below:

|                       |     |   | Balance as of 
     March 31, 
          2025 |     |   |      Quoted 
   Prices in 
      Active 
 Markets for 
   Identical 
      Assets 
   (Level 1) |     |   | Significant 
 Other       
 Observable  
 Inputs      
 (Level 2)   |     |   | Significant  
 Unobservable 
 Inputs       
 (Level 3)    |
|:----------------------|:----|:--|--------------:|:----|:--|------------:|:----|:--|:------------|:----|:--|:-------------|
| Assets:               |     |   |               |     |   |             |     |   |             |     |   |              |
| Marketable securities |     | $ |        49,000 |     | $ |      49,000 |     | $ | —           |     | $ | —            |
| Digital assets        |     | $ |       787,000 |     | $ |     787,000 |     | $ | —           |     | $ | —            |

F-30

Gryphon Digital Mining, Inc.
Notes to the Unaudited Condensed Consolidated Financial Statements
For the Three Months Ended March 31, 2025 NOTE 10 — FAIR VALUE OF FINANCIAL INSTRUMENTS (cont.)

|                       |     |   | Balance as of 
     March 31, 
          2024 |     |   |      Quoted 
   Prices in 
      Active 
 Markets for 
   Identical 
      Assets 
   (Level 1) |     |   | Significant 
 Other       
 Observable  
 Inputs      
 (Level 2)   |     |   | Significant  
 Unobservable 
 Inputs       
 (Level 3)    |
|:----------------------|:----|:--|--------------:|:----|:--|------------:|:----|:--