Company: HCTI
Filing Date: 2025-02-18
Form Type: 10-K/A
Source: 0001213900-25-014503
Chunk: 76

Company: Healthcare Triangle, Inc.
Filing Date: 2025-02-18
Form: 10-K/A
Chunk 76
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        | - |     |        | 4,308,822 |     |        |  1 |   |     | $          | 24,443 |     | $        | (24,905 | ) |     | $             |    538 |   |
| Adjustments                   
 (i) & (ii)                    |     |           |     - |     |        | - |     |        |         - |     |        | (1 | ) |     |            |    768 |     |          | (2,697  | ) |     |               | (1,929 | ) |
| As restated December 31, 2023 |     |           | 6,000 |     |        | - |     |        | 4,308,822 |     |        |  - |   |     | $          | 26,211 |     | $        | (27,602 | ) |     | $             | (1,391 | ) |

Notes:

| (i) | Adjustment to record Debt discount $356, ESOP cost true-up $149, Professional fees $56, and unsupported debit balance $205. |

| (ii) | There                                                                                                                                  
 was impact of $6,351 in retained earnings in 2023 from adjustments in 2022. Net P&L effect in 2023 decreased by $3,655. The difference 
 is $2,697.                                                                                                                             |

F-11 HEALTHCARE TRIANGLE INC

Consolidated Statements of Cash Flows

|                                                                   |     | Impact of changes in estimates 
 As previously                  
 reported                       |         |   |     | Adjustments |        |   |     | As restated       
 December 31, 2023 |        |   |
|:------------------------------------------------------------------|:----|:-------------------------------|--------:|:--|:----|:------------|-------:|:--|:----|:------------------|-------:|:--|
| Cash flows from operating activities                              |     |                                |         |   |     |             |        |   |     |                   |        |   |
| Net loss                                                          |     | $                              | (12,339 | ) |     | $           |  3,653 |   |     | $                 | (8,686 | ) |
| Adjustment to reconcile net loss to net cash provided by          |     |                                |         |   |     |