Company: LRHC
Filing Date: 2025-11-19
Form Type: 10-Q
Source: 0001213900-25-112656
Chunk: 191

Company: La Rosa Holdings Corp.
Filing Date: 2025-11-19
Form: 10-Q
Item: Item 8
Chunk 191
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 issued 8,258 RSUs to agents as part of our agent incentive plan and 25 RSU’s to our CTO as part of his employment
agreement.

For the three month periods ending September 30,
2025 and 2024, the Company recorded $48,952 and $7,426, respectively, of share-based compensation expense related to the RSUs. For the
nine months periods ending September 30, 2025 and 2024, the Company recorded $119,905 and $12,940, respectively, of share-based compensation
expense related to the RSUs. As of September 30, 2025, unrecognized compensation expense related to the awards was $263,835, to be expensed
over the next 1.6 years. The Company did not realize any tax benefits associated with share-based compensation for the three month periods
ending September 30, 2025 and 2024, as the Company recorded a valuation allowance on all deferred tax assets.

Note
9 — Earnings Per Share

Basic loss per share of common stock attributable
to common stockholders is computed by dividing net loss attributable to common stockholders by the weighted average number of shares
of common stock outstanding during the period. Diluted loss per share of common stock attributable to common stockholders is computed
by giving effect to all potential shares of common stock, including those related to the Company’s outstanding warrants, options
and RSUs, to the extent dilutive. For all periods presented, these potential shares were excluded from the calculation of diluted loss
per share because their inclusion would be anti-dilutive. As a result, diluted loss per common share is the same as basic loss per common
share for all periods presented.  

The
following tables set forth common stock equivalents that have been excluded from the computation of dilutive weighted average shares
outstanding as their inclusion would have been antidilutive:

    Nine Months Ended 

    September 30, 

    2025  
    2024 
  
    Warrants 
     1,389  
     1,474,047 
  
    Options 
     54,155  
     4,741 
  
    Restricted stock units 
     6,512  
     865 
  
    Total 
     62,056  
     1,479,653 

Note
10 — Segments

The
Company’s business is organized into six material reportable segments