Company: BDRX
Filing Date: 2025-01-28
Form Type: 424B3
Source: 0001214659-25-001409
Chunk: 345

Company: Biodexa Pharmaceuticals Plc
Filing Date: 2025-01-28
Form: 424B3
Chunk 345
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:----|---------------------:|:---|:----|---------------------:|:---|
| Numerator                                                    |     |                      |    |     |                      |    |
| Loss used in basic EPS and diluted EPS:                      |     |               (3,308 | )  |     |               (3,568 | )  |
| Denominator                                                  |     |                      |    |     |                      |    |
| Weighted average number of ordinary shares used in basic EPS |     |        3,280,798,115 |    |     |           99,191,082 |    |
| Basic and diluted loss per share:                            |     |                 (0.1 | )p |     |                 (3.6 | )p |

The Company has
considered the guidance set out in IAS 33 in calculating the denominator in connection with the issuance of Pre-Funded, Abeyance Shares,
Series A, Series B and Series C warrants as disclosed in note 8. Management have recognised the warrants from the date of grant rather
than the date of issue of the corresponding Ordinary Shares when calculating the denominator.

The Group has made
a loss in the current and previous periods presented, and therefore the options and warrants are anti-dilutive. As a result, diluted earnings
per share is presented on the same basis as basic earnings per share.

| F-9 |

| 6. | Intangible Assets |

| Schedule of intangible assets |     |                   |     |                |     |                        |     |             |
|                               |     |        In-process 
      research and 
 development £’000 |     | Goodwill £’000 |     | IT/Website costs £’000 |     | Total £’000 |
| Cost                          |     |                   |     |                |     |                        |     |             |
| At January 1, 2023            |     |            13,378 |     |          2,291 |     |                    110 |     |      15,779 |
| Acquisition                   |     |             2,938 |     |              – |     |                      – |     |       2,938 |
| At December 31, 2023          |     |            16,316 |     |          2,291 |     |                    110 |     |      18,717 |
| Acquisition                   |     |             3,068 |     |              –