v3.26.1
Summary of Significant Accounting Policies (Tables)
12 Months Ended
Dec. 31, 2025
Earnings Per Share [Abstract]  
Summary of Anti-dilutive Stock Based Compensation Awards and Convertible Notes

The anti-dilutive stock based compensation awards and convertible notes consisted of:





 

 

 

 

 





December 31, 2025

 



December 31, 2024

 

Stock Options



 

1,780,198

 



 

593,378

 

Stock Warrants



 

36,630,689

 



 

4,747,547

 

Schedule of Basic and Diluted EPS

The following table illustrates the computation of basic and diluted EPS for the years ended December 31, 2025 and 2024:

 

 

Year ended December 31, 2025

 

 

Year ended December 31, 2024

 

 

Loss (Numerator)

 

 

Shares (Denominator)

 

 

Per-Share Amount

 

 

Loss (Numerator)

 

 

Shares (Denominator)

 

 

Per-Share Amount

 

Net loss attributable to LM Funding America Inc.

$

(26,920,197

)

 

 

 

 

 

 

 

$

(7,315,376

)

 

 

 

 

 

 

Less: deemed dividends

$

(1,579,020

)

 

 

 

 

 

 

 

 

(6,794,924

)

 

 

 

 

 

 

Basic and diluted EPS

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net loss attributable to common shareholders

$

(28,499,217

)

 

 

8,700,377

 

 

$

(3.28

)

 

$

(14,110,300

)

 

 

2,808,064

 

 

$

(5.02

)