NOTE 15 – NET LOSS PER SHARE

Net loss per common share is calculated in accordance with ASC Topic 260, Earnings Per Share. The Company presents basic and diluted loss per common share for (i) continuing operations, (ii) discontinued operations, and (iii) net loss attributable to Unicoin, Inc. Basic net loss per share is computed by dividing net loss by the weighted-average number of shares of common stock outstanding during the period. Diluted loss per share is computed using the weighted-average number of shares of common stock outstanding and, when applicable, the effect of potentially dilutive securities. For all periods presented, the Company reported an overall net loss attributable to the Company; accordingly, all potential common stock equivalents were anti-dilutive and excluded from diluted loss per share. As a result, basic and diluted loss per share are the same for continuing operations, discontinued operations, and in total, including periods in which discontinued operations generated net income.

Potentially dilutive securities consist of stock options, restricted stock units, and warrants to purchase common stock.

Calculation of net losses per share from continuing operations is as follows:

Calculation of net losses per share from discontinued operations is as follows:

Calculation of net losses per share attributable to Unicoin Inc. is as follows:

The following table presents the potentially dilutive shares that were excluded from the computation of diluted net loss per share of common stock attributable to common stockholders, because their effect was anti-dilutive: