Company: FOACW
Filing Date: 2025-05-23
Form Type: 10-Q/A
Source: 0001828937-25-000044
Chunk: 48

Company: Finance of America Companies Inc.
Filing Date: 2025-05-23
Form: 10-Q/A
Chunk 48
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 Capital Unitholders”), which comprise the noncontrolling interest in the Company, represents a participating security. Therefore, the numerator was adjusted to reduce net income (loss) by the amount of net income (loss) attributable to noncontrolling interest.

Additionally, the Class B Common Stock does not participate in earnings or losses of the Company and, therefore, is not a participating security. The Class B Common Stock has not been included in either the basic or diluted earnings (loss) per share calculations.

Net income (loss) attributable to noncontrolling interest includes an allocation of expense related to the Amended and Restated Long-Term Incentive Plan (“A&R MLTIP”) subject to special allocation terms per the Amended and Restated Limited Liability Company Agreement (“A&R LLC Agreement”).

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| Finance of America Companies Inc.                                
 Notes to Condensed Consolidated Financial Statements (Unaudited) |

|                                                                                                        |     |   | For the three months ended September 30, 2024 |     |   | For the three months ended September 30, 2023 |     |   | For the nine months ended September 30, 2024 |     |   | For the nine months ended September 30, 2023 |
|:-------------------------------------------------------------------------------------------------------|:----|:--|----------------------------------------------:|:----|:--|----------------------------------------------:|:----|:--|---------------------------------------------:|:----|:--|---------------------------------------------:|
| Diluted earnings (loss) per share:                                                                     |     |   |                                               |     |   |                                               |     |   |                                              |     |   |                                              |
| Numerator                                                                                              |     |   |                                               |     |   |                                               |     |   |                                              |     |   |                                              |
| Net income (loss) from continuing operations attributable to holders of Class A Common Stock - basic   |     | $ |                                        84,203 |     | $ |                                       -64,528 |     | $ |                                       76,584 |     | $ |                                     -125,420 |
| Reallocation of net income (loss) from continuing operations assuming exchange of Class A LLC Units(1) |     |   |                                        89,397 |     |   |                                             — |     |   |                                       76,749 |     |   |                                            — |
| Net income (loss) from continuing operations attributable to holders of Class A Common Stock - diluted |     | $ |