| SCHEDULE OF BASIC AND DILUTED EARNINGS PER SHARE |
The
following table reconciles net income attributable to LifeMD, Inc. common stockholders from continuing operations and discontinued operations
to basic and diluted earnings per share:
SCHEDULE
OF BASIC AND DILUTED EARNINGS PER SHARE
| | |
2026 | | |
2025 | | |
2026 | | |
2025 | |
| | |
Three
Months Ended June 30, | | |
Six
Months Ended June 30, | |
| | |
2026 | | |
2025 | | |
2026 | | |
2025 | |
| Net loss from continuing operations | |
$ | (7,083,941 | ) | |
$ | (3,007,673 | ) | |
$ | (15,956,537 | ) | |
$ | (4,653,028 | ) |
| Less: Preferred stock
dividends | |
| (776,562 | ) | |
| (776,562 | ) | |
| (1,553,125 | ) | |
| (1,553,125 | ) |
| Net loss from continuing
operations attributable to LifeMD, Inc. common stockholders | |
| (7,860,503 | ) | |
| (3,784,235 | ) | |
| (17,509,662 | ) | |
| (6,206,153 | ) |
| Net income from discontinued operations | |
| - | | |
| 1,893,084 | | |
| - | | |
| 3,886,506 | |
| Less: Net income attributable
to noncontrolling interests of discontinued operations | |
| - | | |
| 505,075 | | |
| - | | |
| 1,036,920 | |
| Net
income from discontinued operations attributable to LifeMD, Inc. common stockholders | |
| - | | |
| 1,388,009 | | |
| - | | |
| 2,849,586 | |
| Net
loss attributable to LifeMD, Inc. common stockholders | |
$ | (7,860,503 | ) | |
$ | (2,396,226 | ) | |
$ | (17,509,662 | ) | |
$ | (3,356,567 | ) |
|
| SCHEDULE OF POTENTIALLY DILUTIVE SECURITIES |
The
following table discloses the securities that were not included in the computation of diluted earnings (loss) per share as their inclusion
would have been anti-dilutive:
SCHEDULE
OF POTENTIALLY DILUTIVE SECURITIES
| | |
2026 | | |
2025 | | |
2026 | | |
2025 | |
| | |
Three
Months Ended June 30, | | |
Six
Months Ended June 30, | |
| | |
2026 | | |
2025 | | |
2026 | | |
2025 | |
| RSUs and RSAs | |
| 757,039 | | |
| 1,933,014 | | |
| 455,396 | | |
| 1,582,467 | |
| Stock options | |
| 179,418 | | |
| 437,544 | | |
| 193,476 | | |
| 424,941 | |
| Warrants | |
| 470,172 | | |
| 1,024,809 | | |
| 445,870 | | |
| 971,327 | |
| Convertible long-term
debt | |
| - | | |
| 671,141 | | |
| - | | |
| 671,141 | |
| Total | |
| 1,406,629 | | |
| 4,066,508 | | |
| 1,094,742 | | |
| 3,649,876 | |
|