Company: ABTC
Filing Date: 2025-07-31
Form Type: 424B3
Source: 0001213900-25-069998
Chunk: 589

Company: American Bitcoin Corp.
Filing Date: 2025-07-31
Form: 424B3
Chunk 589
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in USD thousands)                       
 Deferred tax assets                      |     | Twelve Months Ended December 31, 
 2024                             |       |     | 2023 |   |     | 2022 |   |
|:-----------------------------------------|:----|:---------------------------------|------:|:----|:-----|:--|:----|:-----|:--|
| Capital tax losses carried forward       |     | $                                |     — |     | $    | — |     | $    | — |
| Operating tax losses carried forward     |     |                                  |   819 |     |      | — |     |      | — |
| Property and equipment, net              |     |                                  |   769 |     |      | — |     |      | — |
| Total deferred tax assets                |     | $                                | 1,588 |     | $    | — |     | $    | — |
| Deferred tax liabilities                 |     |                                  |       |     |      |   |     |      |   |
| Goodwill                                 |     | $                                |     — |     | $    | — |     | $    | — |
| Total deferred tax liabilities           |     | $                                |     — |     | $    | — |     | $    | — |
| Valuation allowance                      |     |                                  |     — |     |      | — |     |      | — |
| Total net deferred tax asset/(liability) |     | $                                | 1,588 |     | $    | — |     | $    | — |

F-122

American Bitcoin Corp.
Notes to the Audited Combined Financial Statements Note 13. Income taxes (cont.) Valuation Allowance 3 Year Cumulative Income/(Loss) Position – United States

|                      | (in USD thousands) |   |   Year Ended 
 December 31, 
         2024 |   |     |   |   Year Ended 
 December 31, 
         2023 |   |     |   |   Year Ended 
 December 31, 
         2022 |   |     |   |    Cumulative 
        3 Year 
 Income/(Loss) |   |
|:---------------------|:-------------------|:--|-------------:|:--|:----|:--|-------------:|:--|:----|:--|-------------:|:--|:----|:--|--------------