Company: LRHC
Filing Date: 2025-04-15
Form Type: 10-K
Source: 0001213900-25-032211
Chunk: 1456

Company: La Rosa Holdings Corp.
Filing Date: 2025-04-15
Form: 10-K
Item: Item 4
Chunk 1456
---
, expected term and expected volatility. These inputs are subjective and generally require significant
judgment. The fair value of RSUs is measured on the grant date based on the prior day closing fair market value of our Common Stock. The
resulting cost is recognized over the period during which an employee is required to provide service in exchange for the awards, usually
the vesting period. Stock-based compensation expense is recognized on a straight-line basis, net of actual forfeitures in the period.

As we accumulate additional
employee stock-based awards data over time and as we incorporate market data related to our Common Stock, we may calculate significantly
different volatilities and expected lives, which could materially impact the valuation of our stock-based awards and the stock-based compensation
expense that we will recognize in future periods.

Income Taxes

We are subject to taxes in
the United States. Significant judgment is required in determining our provision for income taxes, our deferred tax assets and liabilities
and any valuation allowance recorded against our net deferred tax assets. We make these estimates and judgments about our future taxable
income that are based on assumptions that are consistent with our future plans. Tax laws, regulations and administrative practices may
be subject to change due to economic or political conditions including fundamental changes to the tax laws. As of December 31, 2024, we
had recorded a full valuation allowance on our net U.S. deferred tax assets because we expect that it is more likely than not that our
U.S. deferred tax assets will not be realized. Should the actual amounts differ from our estimates, the amount of our valuation allowance
could be materially impacted.

Item 7A. Quantitative and Qualitative Disclosures
About Market Risk.

We qualify as a smaller reporting
company, as defined by SEC Rule 229.10(f)(1) and are not required to provide the information required by this Item 7A.

52

Item 8. Financial Statements and Supplementary
Data.

LA ROSA HOLDINGS CORP.

CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEARS ENDED

DECEMBER 31, 2024 AND 2023

INDEX TO AUDITED CONSOLIDATED FINANCIAL STATEMENTS

  Report of Independent Registered Public Accounting Firm PCAOB Number is 688 F-2       Consolidated Balance Sheets F-3       Consolidated Statements of Operations F-4       Consolidated Statements of Changes in Stockholders’ Equity (Deficit) F-5