$GPUS Cashflow Statement | Understand Stock

Cash flows from operating activities:

Net loss

Net loss from discontinued operations

Net loss from continuing operations

Adjustments to reconcile net loss to net cash used in operating activities:

Depreciation

Amortization

Amortization, related party

Interest expense – debt discount

(Gain) loss on extinguishment of debt

Depreciation and amortization

Amortization of debt discount

Amortization of right-of-use assets

Deferred tax benefit

Accretion of original issue discount on notes receivable – related party

Gain on extinguishment of debt

Change in fair value of warrant liability

Impairment of debt securities, net

Increase in accrued interest on notes receivable – related party

Other expense, guarantee

Stock-based compensation

Impairment of goodwill

Impairment of deposit due to vendor bankruptcy filing

Impairment of cryptocurrencies

Impairment of Bitcoin mining equipment

Realized gain on the sale of cryptocurrencies

Revenue, cryptocurrency mining

Accretion of original issue discount on notes receivable

Loss (gain) on the sale of fixed assets

Impairment of digital currencies

Realized gain on the sale of digital currencies

Revenue, digital currencies mining

Impairment of goodwill and intangible assets

Impairment of property and equipment

Impairment of equity securities

Impairment of crypto assets

Realized gains on the sale of crypto assets

Revenue, crypto assets mining

Proceeds from the sale of crypto assets

Change in fair value of crypto assets

Realized gains on sale of marketable securities

Unrealized (gains) losses on marketable equity securities

Unrealized (gains) losses on equity securities – related party

Unrealized (gains) losses on equity securities

Loss from equity investment

Marketable equity securities

Unrealized losses on marketable securities

Realized (gains) losses on non-marketable equity securities

Gain on conversion of investment in equity securities to marketable equity securities

Unrealized losses (gains) on marketable securities

Unrealized gains on equity securities

Gain from bargain purchase of business

Loss on remeasurement of investment in unconsolidated entity

Proceeds from the sale of cryptocurrencies

Provision for loan losses

Change in the fair value of warrant and derivative liabilities

Realized losses on non-marketable equity securities

Unrealized losses on investments in common stock, related parties

Income from cash held in trust

Proceeds from the sale of investment in equity securities

Gain on the sale of equity securities

Change in fair value of embedded derivative liabilities

Loss from investment in unconsolidated entity

Gain from reversal of deferred underwriting commissions of Ault Disruptive Technologies Corporation (“Ault Disruptive”) subsidiary

(Benefit) provision for loan losses

Change in the fair value of warrant liability

Loss (gain) on extinguishment of debt

Loss on deconsolidation of subsidiary

Gain on deconsolidation of subsidiary

Other

Changes in operating assets and liabilities:

Proceeds from the sale of digital currencies

Marketable equity securities

Accounts receivable

Accrued revenue

Inventories

Prepaid expenses and other current assets

Digital currencies

Other assets

Accounts payable, related parties

Accounts payable and accrued expenses

Lease liabilities

Net cash (used in) provided by operating activities from continuing operations

Net cash used in operating activities from continuing operations

Net cash provided by discontinued operating activities

Net cash used in operating activities from discontinued operations

Net cash used in operating activities

Cash flows from investing activities:

Purchase of property and equipment

Investments in convertible promissory notes of AVLP and Alzamend, related parties

Investment in term promissory note of Ault & Company, related party

Investment in promissory notes and other, related parties

Investments in common stock and warrants, related parties

Investment in real property, related party

Proceeds from sale of investment in real property, related party

Acquisition of Imperalis, net of cash acquired

Purchase of SMC, net of cash received

Purchase of GIGA, net of cash received

Cash received upon acquisition of AVLP

Purchase of Circle 8, net of cash received

Purchase of Eco Pack, net of cash received

Purchase of marketable equity securities

Sales of marketable equity securities

Investment of Ault Disruptive initial public offering proceeds into trust account

Investments in equity securities

Purchase of crypto assets

Acquisition of Gresham Worldwide, Inc. (“Gresham”), net of cash acquired

Cash decrease upon deconsolidation of subsidiary

Acquisition of non-controlling interests

Investments in loans receivable

Investments in non-marketable equity securities

Proceeds from the sale of fixed assets

Proceeds from sale of investments in common stock, related party

Investment in notes receivable, related party

Principal payments on loans receivable

Payments from notes receivable, related party

Other

Net cash (used in) provided by investing activities from continuing operations

Net cash used in investing activities from discontinued operations

Net cash (used in) provided by investing activities

Gross proceeds from sales of common stock

Financing cost in connection with sales of equity securities

Gross proceeds from sales of common stock

Financing cost in connection with sales of common stock

Proceeds from warrant exercises

Proceeds from sales of preferred stock

Financing cost in connection with sales of preferred stock

Proceeds from sales of Series D preferred stock

Proceeds from sales of Series C preferred stock, related party

Financing cost in connection with sales of Series C preferred stock, related party

Gross proceeds from sales of Class A common stock

Financing cost in connection with sales of Class A common stock

Proceeds from sales of Series B preferred stock

Financing cost in connection with sales of Series D preferred stock

Proceeds from sales of Series C preferred stock and warrants, related party

Proceeds from sales of Series G and Series H preferred stock and warrants, related party

Proceeds from subsidiaries’ sale of stock to non-controlling interests

Distribution to Circle 8 non-controlling interest

Proceeds from notes payable

Proceeds from margin accounts

Proceeds from convertible notes payable, related party

Payments on notes payable

Payments on convertible notes payable, related party

Proceeds from notes payable, related party

Repayment of margin accounts

Payments on notes payable, related party

Payments of preferred dividends

Proceeds from initial public offering of Ault Disruptive

Payment of deferred offering costs of Ault Disruptive initial public offering

Payments on revolving credit facilities, net

Purchase of treasury stock

Proceeds from sales of convertible notes

Payments on convertible notes

Net cash provided by financing activities from continuing operations

Net cash provided by financing activities from discontinued operations

Net cash provided by financing activities

Effect of exchange rate changes on cash and cash equivalents from continuing operations

Net increase (decrease in cash and cash equivalents and restricted cash

Net increase in cash and cash equivalents and restricted cash

Cash and cash equivalents and restricted cash at beginning of period - continuing operations

Cash and cash equivalents and restricted cash at beginning of period - discontinued operations

Cash and cash equivalents and restricted cash of continued operations at end of period

Supplemental disclosures of cash flow information:

Cash paid during the period for interest - continuing operations

Cash paid during the period for interest - discontinued operations

Payment of accounts payable with digital currency

Conversion of equity securities to marketable securities

Conversion of loans receivable to equity securities

Amounts receivable from issuance of promissory notes

Conversion of convertible notes payable into shares of common stock

Settlement of accounts payable with digital currency

Conversion of convertible notes payable, related party into shares of common stock

Conversion of loans receivable to marketable securities

Conversion of interest receivable to marketable securities

Conversion of loans receivable to debt and equity securities

Deferred offering costs of Ault Disruptive

Fair value of warrants and common stock issued in connection with notes

Amounts receivable from issuance of promissory notes payable

Issuance of notes payable for purchase of property and equipment

Deferred underwriter commissions payable of Ault Disruptive subsidiary

Debt discount from accrued lender profit participation rights

Cash paid during the period for interest - continuing operations

Cash paid during the period for interest - discontinued operations

Settlement of accounts payable with crypto assets

Conversion of investment in unconsolidated entity for acquisition of AVLP

Settlement of interest payable with crypto assets

Settlement of note payable with crypto assets

Offset of fees receivable against note payable

Conversion of convertible notes payable into shares of Class A common stock

Conversion of Series B preferred stock into shares of Class A common stock

Conversion of debt and equity securities to marketable securities

Prepaid expenditures capitalized to property and equipment

Exchange of related party advances for investment in other equity securities, related party

Recognition of new operating lease right-of-use assets and lease liabilities

Remeasurement of Ault Disruptive temporary equity

Preferred stock exchanged for notes payable

Notes payable exchanged for convertible notes payable

Notes payable exchanged for notes payable, related party

Dividend of ROI investment in White River to ROI shareholders

Redeemable non-controlling interests in equity of subsidiaries paid with cash and marketable securities held in trust account

Paid-in-kind dividends settled through issuance of Series B preferred stock

Dividend paid in TurnOnGreen common stock in additional paid-in capital

Accrued ROI commitment shares payable to non-controlling interests

Settlement of subsidiary financing obligation with non-controlling interests

Conversion of loan receivable into equity investment

Issuance of Series D preferred stock in satisfaction of notes payable

Conversion of notes receivable, related party into equity in connection with the acquisition of Gresham

Cash and cash equivalents and restricted cash at beginning of period

Cash and cash equivalents and restricted cash at end of period

Less cash and cash equivalents and restricted cash of discontinued operations at end of period

Financial Statements

Consolidated statements of cash flows