Company: VYND
Filing Date: 2025-05-12
Form Type: 10-Q
Source: 0001079973-25-000779
Chunk: 3

Company: Vynleads, Inc.
Filing Date: 2025-05-12
Form: 10-Q
Item: Item 8
Chunk 3
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 loss per common share is based upon the
weighted-average common shares outstanding during the period plus additional weighted-average common equivalent shares outstanding during
the period. Common equivalent shares result from the assumed exercise of outstanding stock options and warrants, the proceeds of which
are then assumed to have been used to repurchase outstanding common stock using the treasury stock method. In addition, the numerator
is adjusted for any changes in income (loss) that would result from the assumed conversion of potential shares. Potentially dilutive shares,
which were excluded from the diluted loss per share calculations because the effect would be antidilutive or the options and warrants
exercise prices were greater than the average market price of the common shares, were 100,000 and 100,000 shares for the three months
ended March 31, 2025 and 2024, respectively.

Income Taxes

The provision for income taxes includes federal, state,
local and foreign taxes. Income taxes are accounted for under the liability method. Deferred tax assets and liabilities are recognized
for the estimated future tax consequences of temporary differences between the financial statement carrying amounts and their respective
tax bases.

Deferred tax assets and liabilities are measured using
enacted tax rates expected to apply to taxable income in the year in which the temporary differences are expected to be recovered or settled.
We evaluate the realizability of our deferred tax assets and establish a valuation allowance when it is more likely than not that all
or a portion of deferred tax assets will not be realized.

We account for uncertain tax positions using a “more-likely-than-not”
threshold for recognizing and resolving uncertain tax positions. The evaluation of uncertain tax positions is based on factors including,
but not limited to, changes in tax law, the measurement of tax positions taken or expected to be taken in tax returns, the effective settlement
of matters subject to audit, new audit activity and changes in facts or circumstances related to a tax position. We evaluate this tax
position on a quarterly basis. We also accrue for potential interest and penalties, if applicable, related to unrecognized tax benefits
in income tax expense.

Stock-Based Compensation

We account for stock based instruments issued to employees
and non-employees for services in accordance with ASC Topic 718.

Stock-based
compensation is measured at the grant date based
on the estimated fair value of the
award and is recognized as an expense over the requisite service
period. Accordingly, the Black-Scholes option
pricing model is utilized to derive an estimated
fair value.

The Black-Scholes pricing