Company: BDRX
Filing Date: 2025-01-17
Form Type: F-1
Source: 0001214659-25-000922
Chunk: 386

Company: Biodexa Pharmaceuticals Plc
Filing Date: 2025-01-17
Form: F-1
Chunk 386
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 |     |       (832 | ) |     |       (646 | ) |

The taxation credit
arises on the enhanced research and development tax credits accrued for the respective periods.

| F-46 |

| 8 | Loss per share |

| Schedule of loss per share                                    |     |             |    |     |            |   |     |            |   |
|                                                               |     |  2023 £’000 |    |     | 2022 £’000 |   |     | 2021 £’000 |   |
| Numerator                                                     |     |             |    |     |            |   |     |            |   |
| Loss used in basic EPS and diluted EPS:                       |     |             |    |     |            |   |     |            |   |
| Continuing operations                                         |     |      (7,079 | )  |     |     (7,656 | ) |     |     (5,460 | ) |
| Denominator                                                   |     |             |    |     |            |   |     |            |   |
| Weighted average number of ordinary shares used in basic EPS: |     | 315,849,600 |    |     |  4,941,793 |   |     |  4,027,345 |   |
| Basic and diluted loss per share:                             |     |             |    |     |            |   |     |            |   |
| Continuing operations – pence                                 |     |          (2 | )p |     |    (155) p |   |     |    (136) p |   |

At a General Meeting
on 24 March 2023, shareholders approved a consolidation of the Company’s Ordinary Shares on a one for 20 basis. As a result, the
par value of the Ordinary Shares was changed from £ 0.001per share to £0.02 per share. The denominator has been calculated to reflect the share consolidation in the current and prior periods.

At a General Meeting
on 14 June 2023, shareholders approved the subdivision and redesignation of the Company’s Issued Ordinary Shares of £0.02
each into to one Ordinary Share of £0.001 each and 19 ‘B’ Deferred Shares of £0.001 each. The ‘B’
Deferred Shares have limited rights and are effectively valueless. The share sub-division and redesignation did not impact the calculation
of the denominator as