Company: LRHC
Filing Date: 2025-04-15
Form Type: 10-K
Source: 0001213900-25-032211
Chunk: 643

Company: La Rosa Holdings Corp.
Filing Date: 2025-04-15
Form: 10-K
Item: Item 1B
Chunk 643
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. 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 Company’s mandatory convertible Series A Preferred Stock included a 30% discount from
the IPO price. As a result, the aggregate discount of $1,472,514 was accounted for as a deemed dividend that increased the basic net
loss per share for common stockholders. 

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

    As of 

    December 31, 

    2024  
    2023 
  
    Warrants 
     5,853,704  
     1,425,826 
  
    Options 
     3,906,740  
     1,132,675 
  
    Restricted stock units 
     94,936  
     — 
  
    Future equity shares 
     —  
     — 
  
    Total 
     9,855,380  
     2,558,501 

Note 11 — Income Taxes

The benefit from income taxes was as follows: 

    December 31, 

    2024  
    2023 
  
    Current 

    U.S. Federal 
    $—  
    $— 
  
    State and local 
     —  
     — 

    $—  
    $— 
  
    Deferred 

    U.S. Federal 
    $(2,423,582) 
    $(1,496,475)
  
    State and local 
     (695,810) 
     (435,450)

    Valuation Allowance 
     3,119,392  
     1,931,925 

    $—  
    $— 
  
    Total 

    U.S. Federal 
    $—  
    $— 
  
    State and local 
     —  
     — 

    $—  
    $— 

A reconciliation of the provision for income taxes
with the amounts computed by applying the Federal income tax rate to income from operations before the provision for income taxes is as
follows for