Company: ORBS
Filing Date: 2025-09-11
Form Type: S-3ASR
Source: 0001493152-25-013022
Chunk: 73

Company: Eightco Holdings Inc.
Filing Date: 2025-09-11
Form: S-3ASR
Chunk 73
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 fund acquisitions of businesses, assets or technologies that complement our current business. We have not determined the specific amount of the net proceeds to be used for such purposes. As a result, our management will retain broad discretion over the allocation of the net proceeds from the sale of the shares of our Common Stock offered by this prospectus.

| S-18 |

<div align='center'>DILUTION</div>

If you purchase shares of our Common Stock in this offering, your interest will be diluted to the extent of the difference between the public offering price per share of our Common Stock and the net tangible book value per share of our Common Stock after this offering. As of June 30, 2025, our pro forma net tangible book value was $257.8 million, or $1.36 per share of Common Stock. The pro forma net tangible book as of June 30, 2025 includes the following:

We calculate the pro forma net tangible book value per share by dividing our net pro forma tangible assets (total tangible assets less total liabilities) by the number of shares of our Common Stock issued (pro forma as adjusted reflecting the transactions above) and outstanding as of June 30, 2025.

After giving effect to the sale by us of our Common Stock in the aggregate amount of $2,700,000,000 in this offering at an assumed offering price of $40.17 per share, which was the last reported sale price of our Common Stock on Nasdaq on September 9, 2025, and after deducting estimated commissions and estimated offering expenses payable by us, our adjusted net tangible book value as of June 30, 2025 would have been approximately $2,876.8, or $11.23 per share of Common Stock. This amount represents an immediate increase in net tangible book value of $9.87 per share of our Common Stock to existing stockholders and an immediate dilution of $28.94 per share of our Common Stock to purchasers in this offering. The following table illustrates the dilution:

| Assumed                                                                                              
 public offering price per share of our Common Stock                                                  |     | $ | 40.17 |
| Pro                                                                                                  
 forma net tangible book value per share of our Common Stock as of June 30, 2025                      |     | $ |  1.36 |
| Increase                                                                                             
 in net tangible pro forma book per share of our Common Stock attributable to new investors           |     | $ |  9.87 |
| As