v3.26.1
Summary of Significant Accounting Policies (Tables)
6 Months Ended
Jun. 30, 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 June 30,

 

 

Six Months Ended June 30,

 

 

2026

 

 

2025

 

 

2026

 

 

2025

 

Average market price during the period

 

$

1.02

 

 

$

0.91

 

 

$

1.36

 

 

$

0.71

 

Option awards

 

 

2,422,693

 

 

 

2,159,574

 

 

 

2,422,693

 

 

 

2,159,574

 

Unvested restricted stock awards

 

 

110,001

 

 

 

 

 

 

110,001

 

 

 

 

SPA written call options

 

 

 

 

 

4,618,546

 

 

 

 

 

 

4,618,546

 

Convertible notes

 

 

 

 

 

18,858,952

 

 

 

 

 

 

18,858,952

 

Common Stock Warrant related

 

 

7,316,966

 

 

 

10,267,387

 

 

 

5,611,909

 

 

 

10,267,387

 

Put Options

 

 

 

 

 

 

 

 

 

 

 

3,871,880

 

Equity exchange rights in connection with Mexican Corporate Transaction

 

 

1,841,137

 

 

 

1,841,132

 

 

 

1,841,137

 

 

 

1,841,132

 

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 June 30,

 

 

Six Months Ended June 30,

 

 

2026

 

 

2025

 

 

2026

 

 

2025

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net loss attributable to Odyssey Marine Exploration, Inc.

 

$

(9,309,787

)

 

$

(14,847,963

)

 

$

(8,962,441

)

 

$

(12,606,393

)

Numerator:

 

 

 

 

 

 

 

 

 

 

 

 

Basic net loss available to stockholders

 

$

(9,309,787

)

 

$

(14,847,963

)

 

$

(8,962,441

)

 

$

(12,606,393

)

Diluted net loss income available to stockholders

 

$

(9,309,787

)

 

$

(14,847,963

)

 

$

(8,962,441

)

 

$

(12,606,393

)

 

 

 

 

 

 

 

 

 

 

 

 

Denominator:

 

 

 

 

 

 

 

 

 

 

 

 

Weighted average common shares outstanding – Basic

 

 

58,587,436

 

 

 

30,750,588

 

 

 

57,648,338

 

 

 

29,931,163

 

Weighted average common shares outstanding – Diluted

 

 

58,587,436

 

 

 

30,750,588

 

 

 

57,648,338

 

 

 

29,931,163

 

 

 

 

 

 

 

 

 

 

 

 

 

Net loss per share:

 

 

 

 

 

 

 

 

 

 

 

 

Basic

 

$

(0.16

)

 

$

(0.48

)

 

$

(0.16

)

 

$

(0.42

)

Diluted

 

$

(0.16

)

 

$

(0.48

)

 

$

(0.16

)

 

$

(0.42

)