Company: SLMT
Filing Date: 2025-05-28
Form Type: 20-F/A
Source: 0001213900-25-048029
Chunk: 83

Company: Brera Holdings PLC
Filing Date: 2025-05-28
Form: 20-F/A
Chunk 83
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 and Diluted Loss Per Share

The Company computes net loss per share of Class
A Ordinary Shares and Class B Ordinary Shares using the two-class method. Basic net loss per share is computed using the weighted-average
number of ordinary shares outstanding during the period. Diluted net loss per share is calculated by adjusting the weighted average number
of ordinary shares outstanding during the year to assume conversion of all potentially dilutive securities to ordinary shares. Because the Company has reported a net loss for each of the years ended December 31, 2024, 2023 and 2022, diluted net loss per ordinary share is the same as basic net loss per common share for such periods as the inclusion of any dilutive ordinary shares during these periods would result in the net loss per ordinary share calculation to be anti-dilutive.

The following table sets forth the computation
of basic and diluted net loss per share for the years ended December 31, 2024, 2023 and 2022, which includes both Class A Ordinary Shares
and Class B Ordinary Shares:

|                                                                    |     | December 31, 2024 |            |   |     |                  |            |   |     | December 31, 2023 |            |   |     |                  |            |   |     | December 31, 2022 |            |   |     |                  |            |   |
|:-------------------------------------------------------------------|:----|:------------------|-----------:|:--|:----|:-----------------|-----------:|:--|:----|:------------------|-----------:|:--|:----|:-----------------|-----------:|:--|:----|:------------------|-----------:|:--|:----|:-----------------|-----------:|:--|
| Amounts in EUR except for shares                                   |     | Class A Ordinary  
 Shares            |            |   |     | Class B Ordinary 
 Shares           |            |   |     | Class A Ordinary  
 Shares            |            |   |     | Class B Ordinary 
 Shares           |            |   |     | Class A Ordinary  
 Shares            |            |   |     | Class B Ordinary 
 Shares           |            |   |
| Numerator:                                                         |     |                   |            |   |     |                  |            |   |     |                   |            |   |     |                  |            |   |     |                   |            |   |     |                  |            |   |
| Total net