Company: BCHT
Filing Date: 2025-03-31
Form Type: 10-K
Source: 0001477932-25-002237
Chunk: 554

Company: Birchtech Corp.
Filing Date: 2025-03-31
Form: 10-K
Item: Item 1C
Chunk 554
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 the projection of future cash flows.

 F-11Table of Contents

The following tables present the Company’s liabilities that are measured at fair value on a recurring basis and are categorized using the fair value hierarchy.        Fair Value Measurement as of       December 31, 2024   Total  Level 1  Level 2  Level 3 Liabilities:                         Profit share liability – related party (1) $6,853,858  $-  $-  $6,853,858 Total Liabilities $6,853,858  $-  $-  $6,853,858      Fair Value Measurement as of      December 31, 2023   Total  Level 1  Level 2  Level 3 Liabilities:                         Profit share liability – related party (1) $14,847,937  $-  $-  $14,847,937 Total Liabilities $14,847,937  $-  $-  $14,847,937  (1) See Note 8 - Related Party  The following tables present the Company’s liabilities that are measured at fair value on a non-recurring basis and are categorized using the fair value hierarchy.        Fair Value Measurement as of       December 31, 2024   Total  Level 1  Level 2  Level 3 Assets:                         Property and equipment (Construction in progress) $1,545,000  $-  $-  $1,545,000 Total Assets $1,545,000  $-  $-  $1,545,000      Fair Value Measurement as of      December 31, 2023   Total  Level 1  Level 2  Level 3 Assets:                         Property and equipment (Construction in progress) $1,588,000  $-  $-  $1,588,000 Total Assets $1,588,000  $-  $-  $1,588,000  Revenue Recognition The Company records revenue in accordance with ASC 606, Revenue from Contracts