Company: HCTI
Filing Date: 2025-02-18
Form Type: 10-K/A
Source: 0001213900-25-014503
Chunk: 79

Company: Healthcare Triangle, Inc.
Filing Date: 2025-02-18
Form: 10-K/A
Chunk 79
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 diluted                                                          |     |                                | 3,659,095 |   |     |             | 39,460 |   |     |              | 3,698,555 |   |

Notes:

| (i) | Adjustment to expense portion of  
 IP asset additions during FY 2022 |

| (ii) | Adjustment                            
 of additional general cost   accrual. |

| (iii) | Intangible of $4,366 recorded from the acquisition of Devcool Inc, earlier written-off in FY2023 has now been written-off in FY2022. |

| (iv) | Write back of amortization due to 
 intangible write-off.             |

| (v) | Revaluation gains of $1,602 on contingent consideration payable towards acquisition of Devcool Inc recorded in FY2022. |

| (vi) | Adjustment to remove unsupported deferred tax asset balance of $443. |

F-14 HEALTHCARE TRIANGLE INC

Consolidated Statements of Changes in Stockholders’ Equity (Deficit)

|                               |     | Preferred 
 Stock     
 Shares    |       |     | Amount |   |     | Common 
 Stock  
 Shares |            |     | Amount |   |     | Additional 
 paid up    
 capital    |        |     | Retained 
 Earnings |         |   |     | Total         
 Stockholder’s 
 Equity        
 (Deficit)     |        |   |
|:------------------------------|:----|:----------|------:|:----|:-------|:--|:----|:-------|-----------:|:----|:-------|:--|:----|:-----------|-------:|:----|:---------|:--------|:--|:----|:--------------|-------:|:--|
| As previously reported        |     |           | 6,000 |     |        | - |     |        |  4,170,953 |     |        | - |     | $          | 24,956 |     | $        | (12,568 | ) |     | $             | 12,388 |   |
| Adjustments (i)               |     |           |     - |     |        | - |     |        |          - |     |        | - |     |            |      - |     |          | (6,348  | ) |     |               | (6,348 | ) |
| As restated December 31, 2022 |