Company: CDAQF
Filing Date: 2025-03-25
Form Type: 10-K
Source: 0001641172-25-000421
Chunk: 824

Company: Compass Digital Acquisition Corp.
Filing Date: 2025-03-25
Form: 10-K
Item: Item 4
Chunk 824
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 USED TO COMPUTE BASIC AND DILUTED NET (LOSS) INCOME PER SHARE  

    For The Year Ended December 31, 2024  
    For The Year Ended December 31, 2023 
  
    Redeemable Class A Ordinary Shares 

    Numerator: Net (loss) income allocable to Redeemable Class A Ordinary Shares 
    $(1,514,771) 
    $3,386,561 

    Denominator: Weighted Average Share Outstanding, Redeemable Class A Ordinary Shares 

    Basic and diluted weighted average shares outstanding, Redeemable Class A Ordinary Shares 
     3,960,705  
     17,987,355 
  
    Basic and diluted net (loss) income per share, Redeemable Class A Ordinary Shares 
    $(0.38) 
    $0.19 

    Non-Redeemable Class A Ordinary Shares 

    Numerator: Net (loss) income allocable to non-redeemable Class A Ordinary Shares 

    Net income allocable to non-redeemable Class A Ordinary Shares 
    $(665,332) 
    $22,902 

    Denominator: Weighted Average Non-Redeemable Class A Ordinary Shares 
     1,739,726  
     121,644 
  
    Basic and diluted net (loss) income per share, non-redeemable Class A Ordinary Shares 
    $(0.38) 
    $0.19 

    Non-Redeemable Class B Ordinary Shares 

    Numerator: Net (loss) income allocable to non-redeemable Class B Ordinary Shares 

    Net (loss) income allocable to non-redeemable Class B Ordinary Shares 
    $(1,365,443) 
    $976,858 

    Denominator: Weighted Average Non-Redeemable Class B Ordinary Shares 
     3,570,396  
     5,188,478 
  
    Basic and diluted net (loss) income per share, non-redeemable Class B Ordinary Shares 
    $(0.38) 
    $0.19 

Warrant
Liability

The
Company accounts for its Warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant’s
specific terms and applicable authoritative guidance in ASC 480 and FASB ASC Topic