| Schedule of Basic and Diluted Net Loss Per Share Attributable to Shareholders |
The
following is a reconciliation of the numerator and denominator in the basic and diluted net income per common share computations:
Schedule of Basic and Diluted Net Loss Per Share Attributable to Shareholders
| | |
2026 | | |
2025 | |
| | |
For the Six Months Ended June 30, | |
| | |
2026 | | |
2025 | |
| NUMERATOR: | |
| | |
| |
| Net loss | |
$ | (2,647,202 | ) | |
$ | (1,199,353 | ) |
| Accretion to redeemable preferred equity | |
| 2,062,360 | | |
| - | |
| Dividends on Series A preferred stock | |
| 88,508 | | |
| - | |
| Net loss attributable to common stockholders | |
$ | (4,798,070 | ) | |
$ | (1,199,353 | ) |
| Adjustments: | |
| - | | |
| - | |
| Add back dividends on Series A preferred stock | |
| | | |
| | |
| Net loss attributable to common stockholders | |
$ | (4,798,070 | ) | |
$ | (1,199,353 | ) |
| DENOMINATOR: | |
| | | |
| | |
| Weighted average number of common shares outstanding – Basic and Diluted * | |
| 11,705,727 | | |
| 13,276,331 | |
| LOSSES PER SHARE: | |
| | | |
| | |
| Basic net loss per common share | |
$ | (0.41 | ) | |
$ | (0.09 | ) |
| | |
| | | |
| | |
| Diluted net loss per common share | |
$ | (0.41 | ) | |
$ | (0.09 | ) |
| NUMERATOR: | |
2026 | | |
2025 | |
| | |
For the Three Months Ended June 30, | |
| NUMERATOR: | |
2026 | | |
2025 | |
| Net loss | |
$ | (638,726 | ) | |
$ | (660,583 | ) |
| Accretion to redeemable preferred equity | |
| 217,753 | | |
| - | |
| Dividends on Series A preferred stock | |
| 78,540 | | |
| - | |
| Net loss attributable to common stockholders | |
$ | (935,019 | ) | |
$ | (660,583 | ) |
| Adjustments: | |
| | | |
| | |
| Add back dividends on Series A preferred stock | |
| - | | |
| - | |
| Net loss attributable to common stockholders | |
$ | (935,019 | ) | |
$ | (660,583 | ) |
| DENOMINATOR: | |
| | | |
| | |
| Weighted average number of common shares outstanding - Basic | |
| 8,994,253 | | |
| 13,336,471 | |
| LOSSES PER SHARE: | |
| | | |
| | |
| Basic net loss per common share | |
$ | (0.10 | ) | |
$ | (0.05 | ) |
| | |
| | | |
| | |
| Diluted net loss per common share | |
$ | (0.10 | ) | |
$ | (0.05 | ) |
| * |
Due
to the anti-dilutive effect, the computation of basic and diluted EPS did not include the shares underlying the exercise of warrants,
options, RSUs and Series A preferred stock as the Company had a net loss for the three and six months ended June 30, 2026 and 2025. |
|
Schedule of Basic and Diluted Net Loss Per Share Attributable to Shareholders
| | |
For
the Year Ended
December
31, 2025 | | |
Predecessor
From
January 1 to
September
24, 2024 | | |
Successor
From
September 25 to December
31, 2024 | |
| Net loss | |
$ | (6,278,191 | ) | |
$ | (654,640 | ) | |
$ | (862,791 | ) |
| | |
| | | |
| | | |
| | |
| Weighted-average common shares outstanding
– basic and diluted | |
| 13,565,096 | | |
| NA
| | |
| 13,089,592 | |
| | |
| | | |
| | | |
| | |
| Net loss per share: | |
| | | |
| | | |
| | |
| Basic and diluted | |
$ | (0.46 | ) | |
| NA
| | |
$ | (0.07 | ) |
|