Company: KITTW
Filing Date: 2025-04-15
Form Type: 10-Q/A
Source: 0001849820-25-000106
Chunk: 51

Company: Nauticus Robotics, Inc.
Filing Date: 2025-04-15
Form: 10-Q/A
Chunk 51
---
 Consulting, LLC is considered to be a related party from December 1, 2023. The total value of services provided by Flexible Consulting, LLC to the Company for the three and nine months ended September 30, 2024 was $ 270,000and $ 758,000, respectively, and accounts payable included $ 90,000and $ 95,177due to Flexible Consulting, LLC at September 30, 2024 and December 31, 2023, respectively.

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#### NAUTICUS ROBOTICS, INC.

### NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
<div align='center'>(UNAUDITED)</div>

#### 17. Earnings (Loss) Per Share
The following table is the basic and diluted earnings loss per share computation. For all periods presented, weighted average shares and loss per share reflect the effects of the Reverse Stock Split.

| Numerator:                                                   |     | Three months ended 
 September 30,      
 2024               
 (As Restated)      |             |           |     | 2023 |             |           |     | Nine months ended September 30, 
 2024                            
 (As Restated)                   |             |            |     | 2023 |             |           |
|:-------------------------------------------------------------|:----|:-------------------|------------:|----------:|:----|:-----|------------:|----------:|:----|:--------------------------------|------------:|-----------:|:----|:-----|------------:|----------:|
| Net income (loss) for basic earnings per share               |     | $                  |  17,931,827 |           |     | $    | -17,678,787 |           |     | $                               | -50,366,134 |            |     | $    | -11,144,012 |           |
| Adjustments to net income (loss) available to shareholders   |     |                    |             |           |     |      |             |           |     |                                 |             |            |     |      |             |           |
| Change in fair value of SPA warrant liabilities              |     |                    |    -374,796 |           |     |      |           - |           |     |                                 |           - |            |     |      |           - |           |
| New convertible debentures interest and change in fair value |     |                    | -