Company: TOMZ
Filing Date: 2025-12-11
Form Type: 424B5
Source: 0001654954-25-013870
Chunk: 21

Company: TOMI Environmental Solutions, Inc.
Filing Date: 2025-12-11
Form: 424B5
Chunk 21
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='center'>DILUTION</div>

The net tangible book value of our common stock on September 30, 2025, was approximately ($847,277) million, or ($0.04) per share of common stock. We calculate net tangible book value per share by dividing the net tangible book value, which is tangible assets less total liabilities, by the number of outstanding shares of our common stock. Dilution with respect to net tangible book value per share represents the difference between the amount per share paid by purchasers of shares of common stock in this offering and the net tangible book value per share of our common stock immediately after this offering.

After giving effect to the assumed sale by us of 4,043,018 shares of our common stock under this prospectus supplement at an assumed average sale price of $0.78 per share of our common stock, which is equal to the closing sale price of our common stock on Nasdaq on December 1, 2025, and the issuance of 52,000 Commitment Shares to Hudson Global, without giving effect to the Exchange Cap under the Purchase Agreement, and after deducting estimated aggregate offering expenses payable by us, our as adjusted net tangible book value as of September 30, 2025 would have been approximately $3.8 million, or $0.16 per share of common stock. This represents an immediate increase in net tangible book value per share of $0.12 to our existing stockholders and an immediate dilution in net tangible book value of $0.56 per share to Hudson Global.

The following table illustrates this per share dilution:

| Assumed public offering price per share                                           |     |   |      |     | $ | 0.78 |
| Net tangible book value per share as of September 30, 2025                        |     | $ | 0.04 |     |   |      |
| Increase in net tangible book value per share attributable to Hudson Global       |     | $ | 0.12 |     |   |      |
| As adjusted net tangible book value per share after giving effect to the offering |     |   |      |     | $ | 0.16 |
| Dilution per share to Hudson Global                                               |     |   |      |     | $ | 0.56 |

The number of shares of common stock to be outstanding after this offering as set forth above is based on 20,225,205 shares issued and outstanding as of December 1, 2025, and