Company: ABTC
Filing Date: 2025-07-29
Form Type: S-4/A
Source: 0001213900-25-068715
Chunk: 565

Company: American Bitcoin Corp.
Filing Date: 2025-07-29
Form: S-4/A
Chunk 565
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   |              |   |
| Foreign currency translation adjustments                                                                  |     |   |      (59,344 | ) |     |   |       10,997 |   |     |   |            — |   |
| Total comprehensive income (loss)                                                                         |     | $ |      369,591 |   |     | $ |       50,610 |   |     | $ |     (104,208 | ) |

See accompanying Notes to Combined Financial Statements.

F-97

American Bitcoin Corp.
Combined Statements of Equity (Deficit) (in USD thousands)

|                                                |     | Parent Net 
 Investment |           |   |     | Accumulated   
 Other         
 Comprehensive 
 Income        |         |   |     | Total Equity 
 (Deficit)    |           |   |
|:-----------------------------------------------|:----|:-----------|----------:|:--|:----|:--------------|--------:|:--|:----|:-------------|----------:|:--|
| Balance as of December 31, 2021                |     | $          |    64,671 |   |     | $             |       — |   |     | $            |    64,671 |   |
| Cumulative effect upon adoption of ASU 2023-08 |     |            |     2,474 |   |     |               |       — |   |     |              |     2,474 |   |
| Net loss                                       |     |            |  (104,208 | ) |     |               |       — |   |     |              |  (104,208 | ) |
| Net Transfers from Parent                      |     |            |    14,351 |   |     |               |       — |   |     |              |    14,351 |   |
| Balance as of December 31, 2022                |     | $          |   (22,712 | ) |     | $             |       — |   |     | $            |   (22,712 | ) |
| Net income                                     |     |            |    39,613 |   |     |               |       — |   |     |              |    39,613 |   |
| Net Transfers from Parent                      |     |            |   445,886 |   |     |               |       — |   |     |              |   445,886 |   |
| Cum