Company: LRHC
Filing Date: 2025-04-15
Form Type: 10-K
Source: 0001213900-25-032211
Chunk: 3718

Company: La Rosa Holdings Corp.
Filing Date: 2025-04-15
Form: 10-K
Item: Item 8
Chunk 3718
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 CTO on February 1,
2024, which will vest on the first anniversary of the grant.

For the years ending December 31, 2024 and 2023, the
Company recorded $23,144 and $1,820,741, respectively, of share-based compensation expense related to the RSUs. For the years
ending December 31, 2024 and 2023, unrecognized compensation expense related to the awards was $86,722 and $1,753, respectively.

The Company did not realize any tax benefits associated with share-based
compensation for the years ending December 31, 2024 and 2023, as the Company recorded a valuation allowance on all deferred tax assets.

F-32

Note 10 — 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 and the
2022 Plan, 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 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,