Company: SLNH
Filing Date: 2025-01-15
Form Type: S-1/A
Source: 0001493152-25-002391
Chunk: 159

Company: Soluna Holdings, Inc
Filing Date: 2025-01-15
Form: S-1/A
Chunk 159
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, has been filed electronically with the SEC.

We are subject to the information and periodic reporting requirements of the Exchange Act, and, in accordance with such requirements, will file periodic reports, proxy statements, and other information with the SEC. These periodic reports, proxy statements, and other information will be available for inspection and copying at the web site of the SEC referred to above. We also maintain a website at https://www.solunacomputing.com/, where you may access these materials free of charge as soon as reasonably practicable after they are electronically filed with, or furnished to, the SEC. The information contained in, or that can be accessed through, our website is not part of, and is not incorporated into, this prospectus. We have included our website address in this prospectus solely as an inactive textual reference.

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<div align='center'>SOLUNA HOLDINGS, INC.

INDEX TO CONSOLIDATED FINANCIAL STATEMENTS</div>

| Audited                                                                                                                                     
 Consolidated Financial Statements                                                                                                           
 Report of Independent Registered Public Accounting Firm                                                                                     
 Consolidated Balance Sheets as of December 31, 2023 and 2022                                                                                
 Consolidated Statements of Operations for the years ended December 31, 2023 and 2022                                                        | F-2  
 F-4  
 F-5  |
|:--------------------------------------------------------------------------------------------------------------------------------------------|:-----|
| Consolidated Statements of Changes in Stockholders’ Equity for the years ended December 31, 2023 and 2022                                   | F-6  |
| Statements of Cash Flows for the years ended December 31, 2023 and 2022                                                                     | F-7  |
| Notes to Financial Statements                                                                                                               | F-8  |
| Unaudited                                                                                                                                   
 Consolidated Financial Statements                                                                                                           |      |
| Consolidated Balance Sheets as of September 30, 2024 and December 31, 2023                                                                  | F-51 |
| Consolidated Statements of Operations for the Three and Nine Months Ended September 30, 2024 and September 30, 2023                         | F-52 |
| Consolidated Statements of Stockholders’ Equity for the Year Ended December 31, 2023 and the Three and Nine Months Ended September 30, 2024 | F-53 |
| Consolidated Statements of Cash Flows for the Nine Months Ended September 30, 2024 and September 30, 2024                                   | F-55 |
| Notes to Consolidated Financial Statements