Company: AIRJW
Filing Date: 2025-05-27
Form Type: POS AM
Source: 0001213900-25-047828
Chunk: 235

Company: AirJoule Technologies Corp.
Filing Date: 2025-05-27
Form: POS AM
Chunk 235
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’s chief operating decision maker, or group, in deciding how to allocate resources and assess performance. Accordingly, management has determined that the Company only has oneoperating segment and the accounting policies applied to the operating segment are the same as those described in Note 3 — Summary of Significant Accounting Policies. The Company’s chief operating decision maker (“CODM”) has been identified as the senior executive committee that includes the Chief Executive Officer and Chief Financial Officer. They review the operating results for the Company as a whole to make decisions about allocating resources and assessing financial performance. The measure of segment performance is based on consolidated net income (loss) as reported on the statement of operations. The measure of segment assets is reported on the consolidated balance sheet as total assets. F-70 AIRJOULE TECHNOLOGIES CORPORATION
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Note 15 — SEGMENT INFORMATION(cont.)

The following table reconciles segment profit
or loss to consolidated net income (loss) on the consolidated statements of operations:

|                                                                    |     | Year Ended   
 December 31, |        2024 |     |   |        2023 |   |
|:-------------------------------------------------------------------|:----|:-------------|------------:|:----|:--|------------:|:--|
| Interest income                                                    |     | $            |     932,371 |     | $ |      11,541 |   |
| Gain on contribution to AirJoule, LLC                              |     |              | 333,500,000 |     |   |           — |   |
| Net change in fair value of liabilities                            |     |              |  31,536,000 |     |   |           — |   |
| Other income                                                       |     |              |   2,217,690 |     |   |           — |   |
| Less:                                                              |     |              |             |     |   |             |   |
| General and administrative                                         |     |              |   9,042,150 |     |   |   7,540,702 |   |
| Research and development                                           |     |              |   2,020,388 |     |   |   3,305,612 |   |
| Transaction costs incurred in connection with business combination |     |              |  54,693,103 |     |   |           — |   |
| Income tax expense                                                 |     |              |  81,256,047 |     |