Company: ABTC
Filing Date: 2025-07-31
Form Type: 424B3
Source: 0001213900-25-069998
Chunk: 568

Company: American Bitcoin Corp.
Filing Date: 2025-07-31
Form: 424B3
Chunk 568
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 assets or liabilities either directly or indirectly. |
| Level 3 — |     | Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.          |

Observable inputs are based on market data obtained from independent sources, while unobservable inputs are based on ABTC’s market assumptions. Unobservable inputs require significant management judgment or estimation. In some cases, the inputs used to measure an asset or a liability may fall into different levels of the fair value hierarchy. In those instances, the fair value measurement is required to be classified using the lowest level of input that is significant to the fair value measurement. Such determination requires significant management judgment.

F-104

American Bitcoin Corp.
Notes to the Audited Combined Financial Statements Note 2. Significant accounting policies and recent accounting pronouncements (cont.) Assets and liabilities measured at fair value on a recurring basis The following table presents information about ABTC’s assets and liabilities measured at fair value on a recurring basis and ABTC’s estimated level within the fair value hierarchy of those assets and liabilities as of December 31, 2024 and 2023:

|                           | (in USD thousands) | Fair value measured at December 31, 2024 |        Total 
     carrying 
     value at 
 December 31, 
         2024 |   |     |   |    Quoted 
    prices 
 in active 
   markets 
 (Level 1) |     |   | Significant 
 other       
 observable  
 inputs      
 (Level 2)   |   |     |   |  Significant 
 unobservable 
       inputs 
    (Level 3) |
|:--------------------------|:-------------------|:-----------------------------------------|-------------:|:--|:----|:--|----------:|:----|:--|:------------|:--|:----|:--|-------------:|
| Digital assets            |                    | $                                        |      949,501 |   |     | $ |   949,501 |     | $ | —           |   |     | $ |            — |
| Covered call options      |                    |                                          |      (18,437 | ) |     |   |         — |     |   | (18,437     | ) |     |   |            — |
| Bitcoin redemption option |                    |                                          |       18,076 |   |     |   |         — |     |   | —           |   |     |   |