Company: BCHT
Filing Date: 2025-03-31
Form Type: 10-K
Source: 0001477932-25-002237
Chunk: 464

Company: Birchtech Corp.
Filing Date: 2025-03-31
Form: 10-K
Item: Item 1B
Chunk 464
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The following table presents the impact of the financial statement adjustments on the Company’s previous reported consolidated Balance Sheet as of March 31, 2023: CONSOLIDATED BALANCE SHEETS           MARCH 31, 2023   As previously reported  Adjustment  As restated ASSETS AND STOCKHOLDERS’ EQUITY (DEFICIT)           Accounts receivable $696,933  $788,408  $1,485,341 Total current assets  4,313,535   788,408   5,101,943 Total assets  8,051,939   788,408   8,840,347              Stockholders’ equity (deficit)            Accumulated deficit  (70,145,373 )  788,408   (69,356,965 )             Total stockholders’ equity (deficit)  (8,504,314 )  788,408   (7,715,906 )             Total liabilities and stockholders’ equity (deficit) $8,051,939  $788,408  $8,840,347  The following table presents the impact of the financial statement adjustments on the Company’s previously reported Consolidated Statement of Operations for the three months ended March 31, 2023: CONSOLIDATED STATEMENT OF OPERATIONS            FOR THE THREE MONTHS ENDED MARCH 31, 2023   As previously reported  Adjustment   As restated           Revenue $3,012,749  $(315,000 ) $2,697,749 Interest income  -   24,458   24,458 Total costs and expenses  4,439,945   (24,458 )  4,415,487              Loss before provision for income taxes  (1,427,196 )  (290,542 )  (1,717,738 )             Net loss $(1,446,984 ) $(290,542 ) $(1,737,526 )             Net loss per common share - basic and diluted: $(0.02 ) $-  $(0.02 )

 F-33Table of Contents

The following table presents the impact