| Schedule of Error Corrections and Prior Period Adjustments |
The Company revised the following amounts in the consolidated statements of operations and comprehensive income (loss), the consolidated balance sheets and the consolidated statements of changes in stockholders’ equity, as applicable, originally reported in the Form 10-K for the annual period ended December 31, 2024, in this Annual Report on Form 10-K for the year ended December 31, 2025: | | | | | | | | | | | | | | | | | | Consolidated Statements of Operations and Comprehensive Loss — Year Ended December 31, 2024 | As Previously Reported | | Adjustments | | As Adjusted | | Selling, general and administrative expense | $ | 340,894 | | | $ | 2,904 | | | $ | 343,798 | | | Research and development expense | 13,639 | | | 312 | | | 13,951 | | | Operating loss | (11,979) | | | (3,216) | | | (15,195) | | | Loss before income taxes | (49,126) | | | (3,216) | | | (52,342) | | | Net loss | (43,833) | | | (3,216) | | | (47,049) | | | Loss attributable to noncontrolling interest | 10,291 | | | 633 | | | 10,924 | | | Net loss attributable to Bioventus Inc. | (33,542) | | | (2,583) | | | (36,125) | | | Comprehensive loss | (48,014) | | | (3,216) | | | (51,230) | | | Comprehensive loss attributable to noncontrolling interest | 11,105 | | | 633 | | | 11,738 | | | Comprehensive loss attributable to Bioventus Inc. | (36,909) | | | (2,583) | | | (39,492) | | | Loss per share of Class A common stock - basic and diluted | $ | (0.52) | | | $ | (0.04) | | | $ | (0.56) | |
| | | | | | | | | | | | | | | | | | | Consolidated Balance Sheets — December 31, 2024 | As Previously Reported | | Adjustments | | As Adjusted | | Additional paid in capital | $ | 505,509 | | | $ | 2,583 | | | $ | 508,092 | | | Accumulated deficit | (355,078) | | | (2,583) | | | (357,661) | |
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