Company: ABTC
Filing Date: 2025-07-31
Form Type: 424B3
Source: 0001213900-25-069998
Chunk: 459

Company: American Bitcoin Corp.
Filing Date: 2025-07-31
Form: 424B3
Chunk 459
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 $ |   17,109,000 |   |
| Accumulated depreciation   |     |   |            |     |   |              |   |
| Balance, beginning of year |     | $ | 14,115,000 |     | $ |    3,062,000 |   |
| Additions                  |     |   |  1,071,000 |     |   |   11,179,000 |   |
| Disposals                  |     |   |          — |     |   |     (126,000 | ) |
| Ending balance             |     | $ | 15,186,000 |     | $ |   14,115,000 |   |
| Net carrying amount        |     | $ |  2,609,000 |     | $ |    2,994,000 |   |

Purchase of mining machines In March 2025, the Company purchased 1,900 SI 9JPro series machines with an extended warranty. The purchase price was a cash payment of approximately $608,000 and the issuance of $100,000 of the Company’s common stock at a price of $0.40 per share. The common stock had a fair market price of approximately $86,000 on the commitment date. As of March 31, 2025, the Company paid $558,000 of the $608,000 cash payment due. The issuance of $100,000 of the Company’s common stock remains outstanding.

F-21

Gryphon Digital Mining, Inc.
Notes to the Unaudited Condensed Consolidated Financial Statements
For the Three Months Ended March 31, 2025 NOTE 6 — ACCOUNTS PAYABLE AND ACCRUED LIABILITIES The following table summarizes accounts payable and accrued liabilities, as of:

|                     |     |   | March 31, 
      2025 |     |   | December 31, 
         2024 |
|:--------------------|:----|:--|----------:|:----|:--|-------------:|
| Accounts payable    |     | $ | 6,856,000 |     | $ |    5,514,000 |
| Accrued liabilities |     |   | 2,978,000 |     |   |    3,531,000 |
| Total               |     | $ | 9,834,000 |     | $ |    9,045,000