Company: HCTI
Filing Date: 2025-02-18
Form Type: 10-K/A
Source: 0001213900-25-014503
Chunk: 80

Company: Healthcare Triangle, Inc.
Filing Date: 2025-02-18
Form: 10-K/A
Chunk 80
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     |           | 6,000 |     |        | - |     |        | 4,170,9,53 |     |        | - |     | $          | 24,956 |     | $        | (18,916 | ) |     | $             |  6,040 |   |

Notes:

| (i) | There was an impact of $1,893 to retained earnings in 2022 from adjustments relating to 2021. Net P&L effect in 2022 increased by $4,455. Hence, the sum is $6,348. |

F-15 HEALTHCARE TRIANGLE INC

Consolidated Statements of Cash Flows

|                                                          |     | Impact of changes in estimates 
 As previously reported         |        |   |     | Adjustments |        |   |     | As restated December 31, 
 2022                     |         |   |
|:---------------------------------------------------------|:----|:-------------------------------|-------:|:--|:----|:------------|-------:|:--|:----|:-------------------------|--------:|:--|
| Cash flows from operating activities                     |     |                                |        |   |     |             |        |   |     |                          |         |   |
| Net loss                                                 |     | $                              | (9,610 | ) |     | $           | (4,748 | ) |     | $                        | (14,358 | ) |
| Adjustment to reconcile net loss to net cash provided by |     |                                |        |   |     |             |        |   |     |                          |         |   |
| Depreciation and amortization (i)                        |     |                                |  3,374 |   |     |             |   (432 | ) |     |                          |   2,942 |   |
| Impairment expense (ii)                                  |     |                                |      - |   |     |             |  4,366 |   |     |                          |   4,366 |   |
| Income from PPP (iii)                                    |     |                                | (1,069 | ) |     |             |    (12 | ) |     |                          |  (1,081 | ) |
| Gain on revaluation of contingent consideration (iv)     |     |                                |      - |   |     |             | (1,602 | ) |     |