Company: ORBS
Filing Date: 2025-11-14
Form Type: 10-Q
Source: 0001493152-25-023549
Chunk: 23

Company: Eightco Holdings Inc.
Filing Date: 2025-11-14
Form: 10-Q
Item: Part I, Item 1
Chunk 23
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 common stock equivalents summarized below, which entitle the holders thereof
to ultimately acquire shares of common stock, from its calculation of earnings per share, as their effect would have been anti-dilutive.

SCHEDULE OF EARNINGS PER SHARE COMMON STOCK EQUIVALENTS ANTI DILUTIVE 

    2025  
    2024  
    2025  
    2024 

    For the Three Months Ended September 30,  
    For the Nine Months Ended September 30, 

    2025  
    2024  
    2025  
    2024 

    Warrants for placement agents 
     3,855,822  
     44,217  
     3,855,822  
     - 
  
    Strategic advisor warrants 
     9,917,844  
     -  
     9,917,844  
     - 
  
    Restricted stock awards 
     4,280,822  
     -  
     4,280,822  
     - 
  
    Options 
     856,164  
     -  
     856,164  
     - 
  
    Warrants for equity investors 
     6,646,855  
     145,600  
     6,646,855  
     - 
  
    Other shares to be issued 
     -  
     90,000  
     -  
     - 
  
    Total common stock equivalents 
     25,557,507  
     279,817  
     25,557,507  
     - 

    14

EIGHTCO
HOLDINGS INC.

NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(Unaudited)

2.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

Deferred
Financing Costs. Deferred financing costs include debt discounts and debt issuance costs related to a recognized debt liability and
are presented in the balance sheet as a direct deduction from the carrying value of the debt liability. Amortization of deferred financing
costs are included as a component of interest expense. Deferred financing costs are amortized using the straight-line method over the
term of the recognized debt liability which approximates the effective interest method.

Income
Taxes. The