Company: SLNH
Filing Date: 2025-01-15
Form Type: S-1/A
Source: 0001493152-25-002391
Chunk: 176

Company: Soluna Holdings, Inc
Filing Date: 2025-01-15
Form: S-1/A
Chunk 176
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 |     | (1) As Reported                          |       |   |     | As Revised |       |   |     | Change |       |   |     | (1) As Reported                        |        |   |     | As Revised |        |   |     | Change |       |   |
| Basic and Diluted net loss per share |     | $                                        | (8.44 | ) |     | $          | (9.54 | ) |     | $      | (1.10 | ) |     | $                                      | (17.14 | ) |     | $          | (19.74 | ) |     | $      | (2.60 | ) |

| (1) | Prior                                                                                    
 period results have been adjusted to reflect the Reverse Stock Split of the Common Stock 
 at a ratio of 1-for- 25 that became effective October 13, 2023. See Note 2, “Accounting  
 Policies,” for details.                                                                  |

|                                      |     | For the three months ended September 30, 2023 |       |   |     |            |       |   |     |        |       |   |     | For the nine months ended September 30, 2023 |        |   |     |            |        |   |     |        |       |   |
|:-------------------------------------|:----|:----------------------------------------------|:------|:--|:----|:-----------|:------|:--|:----|:-------|:------|:--|:----|:---------------------------------------------|:-------|:--|:----|:-----------|:-------|:--|:----|:-------|:------|:--|
|                                      |     | As Reported                                   |       |   |     | As Revised |       |   |     | Change |       |   |     | As Reported                                  |        |   |     | As Revised |        |   |     | Change |       |   |
| Basic and Diluted net loss per share |     | $                                             | (4.40 | ) |     | $          | (5.96 | ) |     | $      | (1.56 | ) |     | $                                            | (20.11 | ) |     | $          | (24.16 | ) |     | $      | (4.05 | ) |

Use of Estimates

The consolidated financial statements of the Company have been prepared in accordance with