Company: AIRJW
Filing Date: 2025-05-16
Form Type: POS AM
Source: 0001213900-25-044504
Chunk: 151

Company: AirJoule Technologies Corp.
Filing Date: 2025-05-16
Form: POS AM
Chunk 151
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 |              |            |     |              |            |   |     |              |            |   |
| Diluted weighted average shares outstanding         |     |                         |  49,461,753 |     |              |  4,068,516 |     |              | 32,680,981 |   |     |              |  4,759,642 |   |
| Diluted net income (loss) per share of common stock |     | $                       |        4.03 |     | $            |       4.03 |     | $            |      (0.30 | ) |     | $            |      (0.30 | ) |

New Accounting Pronouncements

Recently Issued Accounting Standards

The Company is an emerging growth company, as
defined in the JOBS Act. Under the JOBS Act, emerging growth companies can delay adopting new or revised accounting standards issued subsequent
to the enactment of the JOBS Act, until such time as those standards apply to private companies. The Company has elected to use this extended
transition period for complying with new or revised accounting standards that have different effective dates for public and private companies
until the earlier of the date that it (i) is no longer an emerging growth company or (ii) affirmatively and irrevocably opts
out of the extended transition period provided in the JOBS Act. As a result, these financial statements may not be comparable to companies
that comply with the new or revised accounting pronouncements as of public company effective dates.

In June 2022, the FASB issued ASU 2022-03,
Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions,
which clarifies that contractual sale restrictions are not considered in measuring fair value of equity securities and requires additional
disclosures for equity securities subject to contractual sale restrictions. The standard is effective for the Company for fiscal years
beginning after December 15, 2024. The adoption of this standard is not expected to have a material impact on the Company’s
consolidated financial statements and related disclosures.

F-15 AIRJOULE TECHNOLOGIES CORPORATION
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Note 3 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(cont.) In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. The