Company: ABTC
Filing Date: 2025-07-29
Form Type: S-4/A
Source: 0001213900-25-068715
Chunk: 283

Company: American Bitcoin Corp.
Filing Date: 2025-07-29
Form: S-4/A
Chunk 283
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 151,899 |   |     |                        |     |           | 259,994 |   |
| Total liabilities and stockholders’ (deficit) equity |     | $          |   8,979 |   |     | $    | 121,112 |     | $           | 137,415 |   |     |                        |     | $         | 267,506 |   |

The accompanying notes are an integral part of these unaudited pro forma condensed combined financial statements.

153

Pro Forma Condensed Combined Statement of Operations
for the three months ended March 31, 2025
(Unaudited)

| (in USD thousands)                                      
 Gryphon                                                 |     | Historical |            | ABTC |     |   |          |   |     | Pro Forma   
 Adjustments |               |   |     | Management  
 Pro Forma   
 Adjustments |         |   |     | Note         |     | Pro Forma 
 Combined  |               |   |
|:--------------------------------------------------------|:----|:-----------|-----------:|:-----|:----|:--|---------:|:--|:----|:------------|--------------:|:--|:----|:------------|--------:|:--|:----|:-------------|:----|:----------|--------------:|:--|
| Revenues                                                |     | $          |      1,558 |      |     | $ |   12,338 |   |     | $           |             — |   |     | $           |       — |   |     |              |     | $         |        13,896 |   |
| Cost and expenses                                       |     |            |            |      |     |   |          |   |     |             |               |   |     |             |         |   |     |              |     |           |               |   |
| Cost of revenues                                        |     |            |      2,054 |      |     |   |   11,651 |   |     |             |             — |   |     |             |       — |   |     |              |     |           |        13,705 |   |
| General and administrative expenses                     |     |            |      3,000 |      |     |   |   14,368 |   |     |             |         5,037 |   |     |             |       — |