Company: BSFC
Filing Date: 2025-03-05
Form Type: S-1
Source: 0001493152-25-009166
Chunk: 122

Company: Blue Star Foods Corp.
Filing Date: 2025-03-05
Form: S-1
Chunk 122
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194,969 | ) |
| NET LOSS ATTRIBUTABLE TO COMMON STOCKHOLDERS                   |     | $                      | (4,471,612 | ) |     | $    | (13,194,969 | ) |
| COMPREHENSIVE LOSS:                                            |     |                        |            |   |     |      |             |   |
| CHANGE IN FOREIGN CURRENCY TRANSLATION ADJUSTMENT              |     |                        |     55,858 |   |     |      |    (181,613 | ) |
| COMPREHENSIVE LOSS                                             |     |                        | (4,415,754 | ) |     |      | (13,376,582 | ) |
| Loss per common share:                                         |     |                        |            |   |     |      |             |   |
| Net loss per common share - basic and diluted                  |     | $                      |     (43.99 | ) |     | $    |      (26.22 | ) |
| Weighted average common shares outstanding - basic and diluted |     |                        |    101,650 |   |     |      |     503,171 |   |

<div align='center'>The accompanying notes are an integral part of these audited consolidated financial statements</div>

| F-3 |

<div align='center'>Blue Star Foods Corp.

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS’ EQUITY

YEAR ENDED DECEMBER 31, 2023 AND 2022</div>

|                                                                                |     | Shares                                    
 Series A Preferred Stock $.0001 par value 
 Shares                                    |   |     | Amount 
 Amount |   |     | Shares                         
 Common Stock $0.0001 par value 
 Shares                         |         |     | Amount 
 Amount |    |     | Capital            
 Additional Paid-in 
 Capital            |            |     | Deficit     
 Accumulated 
 Deficit     |             |   |     | Loss                            
 Accumulated Other Comprehensive 
 Loss                            |          |   |     | Treasury 
 Stock    |         |   |     | (Deficit)                  
 Total Stockholder’s Equity 
 (Deficit)                  |             |   |
|:-------------------------------------------------------------------------------|:----|:------------------------------------------|:--|:----|:-------|:--|:----|:-------------------------------|--------:|:----|:-------|---:|:----|:-------------------|-----------:|:----|: