Company: BCHT
Filing Date: 2025-03-31
Form Type: 10-K
Source: 0001477932-25-002237
Chunk: 122

Company: Birchtech Corp.
Filing Date: 2025-03-31
Form: 10-K
Item: Item 1
Chunk 122
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690  $(457,546 ) $(9,188,549 ) $(270,786 ) $(9,459,335 )Net loss per common share - basic and diluted: $(0.00 ) $-  $(0.00 ) $(0.10 ) $-  $(0.10 ) The following table presents the impact of the financial statement adjustments on the Company’s previously reported Consolidated Statement of Cash Flows for the nine months ended September 30, 2024: CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS   FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2024   As previously reported  Adjustment   As restated Cash flows from operating activities         Net income (loss) $(9,188,549 ) $(270,786 ) $(9,459,335 )             Adjustments to reconcile net loss to net cash             Non-cash interest income  -   (44,214 )  (44,214 )Changes in operating assets and liabilities            Accounts receivable  302,815   315,000   617,815 Net cash provided by operating activities $(3,274,785 ) $-  $(3,274,785 )

F-41Table of Contents

Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure. 

None.

Item 9A. Controls and Procedures. 

Report of Disclosure Controls and Procedures

Regulations under the Exchange Act require public companies to maintain “disclosure controls and procedures,” which are defined as controls and other procedures that are designed to ensure that information required to be disclosed by the issuer in the reports that it files or submits under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by an issuer in the reports that it files or submits under the Exchange Act is accumulated and communicated to the issuer’s management, including its principal executive and principal financial officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.

Under the supervision and with the participation of our management, including our principal executive officer and principal financial officer, we have evaluated the effectiveness, the design and operations of our disclosure