Company: ABTC
Filing Date: 2025-07-31
Form Type: 424B3
Source: 0001213900-25-069998
Chunk: 527

Company: American Bitcoin Corp.
Filing Date: 2025-07-31
Form: 424B3
Chunk 527
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 Digital Mining, Inc. Notes to the Consolidated Financial Statements For the Years Ended December 31, 2024 and 2023 NOTE 9 — STOCKHOLDERS’ DEFICIT (cont.) Common Stock Issued for Services In August 2024, the Company entered into an agreement with a vendor pursuant to which the Company issued 56,600shares of common stock to such vendor for payment of an outstanding payable in the amount of approximately $47,000. The shares were valued at the fair market value of approximately $47,000, which was the closing trading price for the Company’s common stock on the date of issuance. On April 8, 2024, the Company entered into an agreement with a vendor pursuant to which the Company issued 387,597shares of common stock to such vendor. The shares were valued at the fair market value of approximately $632,000, which was the closing trading price for the Company’s common stock on the date of issuance. On April 16, 2024, the Company entered into an agreement with a vendor pursuant to which the Company issued 800,000shares of common stock to such vendor. The shares were valued at the fair market value of approximately $1,160,000, which was the closing trading price for the Company’s common stock on the date of issuance. The Company also made a one -timepayment to the vendor of $600,000. Restricted common stock awards The table below summarizes the compensation expense related to the Company’s restricted stock awards for the years ended December 31:

| Directors                                                          |     | 2024 |           |     | 2023 |            |   |
|:-------------------------------------------------------------------|:----|:-----|----------:|:----|:-----|-----------:|:--|
| October 1, 2024 – 1,914,580 Directors’ share grant of common stock |     | $    |   623,000 |     | $    |          — |   |
| February 23, 2023 – 168,419 share grant of common stock            |     |      |   109,000 |     |      |    190,000 |   |
| Consultants                                                        |     |      |           |     |      |            |   |
| December 5, 2024 – 58,644 share grant of common stock              |     |      |         — |     |      |     20,000 |   |
| August 23