v3.26.1
Summary of Significant Accounting Policies (Tables)
3 Months Ended
Mar. 31, 2026
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share The potential common shares in the following tables represent potential common shares from outstanding options,

restricted stock awards, convertible notes and other convertible securities that were excluded from the calculation of diluted EPS during the periods presented due to having an anti-dilutive effect:

 

 

Three Months Ended March 31,

 

 

2026

 

 

2025

 

Average market price during the period

 

$

1.70

 

 

$

0.51

 

Option awards

 

 

2,584,574

 

 

 

1,388,824

 

Unvested restricted stock awards

 

 

212,000

 

 

 

 

Convertible notes

 

 

 

 

 

5,954,695

 

Common Stock Warrant related

 

 

5,611,909

 

 

 

10,727,387

 

Equity exchange rights in connection with Mexican Corporate Transaction

 

 

1,841,137

 

 

 

 

Reconciliation of Numerators and Denominators used in Computing Basic and Diluted Net Income Per Share

The following is a reconciliation of the numerators and denominators used in computing basic and diluted net income per share:

 

 

Three Months Ended March 31,

 

 

2026

 

 

2025

 

 

 

 

 

 

 

 

Net (loss) income attributable to Odyssey Marine Exploration, Inc.

 

$

347,346

 

 

$

2,241,570

 

Numerator:

 

 

 

 

 

 

Basic net (loss) income available to stockholders

 

$

347,346

 

 

$

2,241,570

 

Loss on equity method investment

 

 

 

 

 

(141,414

)

Fair value change of debt instruments

 

 

(2,410,814

)

 

 

(1,600,826

)

Diluted net (loss) income available to stockholders

 

$

(2,063,468

)

 

$

499,330

 

 

 

 

 

 

 

Denominator:

 

 

 

 

 

 

Weighted average common shares outstanding – Basic

 

 

55,788,778

 

 

 

29,102,633

 

Dilutive effect of options

 

 

 

 

 

143,570

 

Dilutive effect of other derivative instruments

 

 

 

 

 

129,063

 

Dilutive effect of warrants

 

 

938,778

 

 

 

 

Dilutive effect of convertible debt instruments

 

 

 

 

 

12,241,147

 

Weighted average common shares outstanding – Diluted

 

 

56,727,556

 

 

 

41,616,413

 

 

 

 

 

 

 

Net (loss) income per share:

 

 

 

 

 

 

Basic

 

$

0.01

 

 

$

0.08

 

Diluted

 

$

(0.04

)

 

$

0.01