Company: ABTC
Filing Date: 2025-07-31
Form Type: 424B3
Source: 0001213900-25-069998
Chunk: 593

Company: American Bitcoin Corp.
Filing Date: 2025-07-31
Form: 424B3
Chunk 593
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 fully pursuing its own separate interests. ABTC discloses all known related party transactions. Cost Allocations from Parent Parent provides significant support functions to ABTC. The Combined Financial Statements reflect an allocation of these costs. Allocated costs included in cost of revenue relate to support primarily consisting of electricity, facilities, repairs and maintenance, and labor which are predominantly allocated based on revenue. Allocated costs included in Selling, general, and administrative expenses primarily relate to finance, human resources, benefits administration, information technology, legal, corporate strategy, corporate governance, other professional services and general commercial support functions and are predominantly allocated based on a percentage of revenue. See Note 1 for a discussion of these costs and the methodology used to allocate them. F-124

American Bitcoin Corp.
Notes to the Audited Combined Financial Statements Note 15. Related party transactions (cont.) Net Parent Investment The net transfers to and from Parent discussed above were as follows:

|                                                                 | (in USD thousands) | Year Ended December 31, |    2024 |     |   |    2023 |   |     |   |   2022 |   |
|:----------------------------------------------------------------|:-------------------|:------------------------|--------:|:----|:--|--------:|:--|:----|:--|-------:|:--|
| Cash pooling and general financing activities                   |                    | $                       |  97,129 |     | $ | (29,577 | ) |     | $ | (8,943 | ) |
| Corporate allocations                                           |                    |                         |  34,970 |     |   |  34,186 |   |     |   | 18,361 |   |
| Net transfers from parent per Combined Statements of Cash Flows |                    |                         | 132,099 |     |   |   4,609 |   |     |   |  9,418 |   |
| Shares issued in the Business Combination                       |                    |                         |       — |     |   | 420,658 |   |     |   |      — |   |
| Parent common stock issued in debt modification                 |                    |                         |       — |     |   |     791 |   |     |   |      — |   |
| Contribution by parent related to debt extinguishment           |                    |                         |  30,420 |     |   |  10,721 |   |     |   |      — |   |
| Stock based