Company: ABTC
Filing Date: 2025-07-29
Form Type: S-4/A
Source: 0001213900-25-068715
Chunk: 477

Company: American Bitcoin Corp.
Filing Date: 2025-07-29
Form: S-4/A
Chunk 477
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     |   |              |
| 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)    |
|:----------------------|:----|:--|--------------:|:----|:--|------------:|:----|:--|:------------|:----|:--|:-------------|
| Assets:               |     |   |               |     |   |             |     |   |             |     |   |              |
| Marketable securities |     | $ |       115,000 |     | $ |     115,000 |     | $ | —           |     | $ | —            |
| Digital assets        |     | $ |     1,016,000 |     | $ |   1,016,000 |     | $ | —           |     | $ | —            |

The Company determines the fair value of its assets and liabilities based on the quoted market prices as of March 31, 2025 and December 31, 2024. For the marketable securities the market value is based on the quoted market price on the US exchange. For the digital assets and BTC Note, the Company used the quoted market price per Coinbase.

NOTE 11 — SUBSEQUENT EVENTS The Company has evaluated all events that occurred after the balance sheet date through the date when the financial statements were issued to determine if they must be reported. The management of the Company determined there are no reportable events for the three months ended March 31,