Company: VYND
Filing Date: 2025-11-12
Form Type: 10-Q
Source: 0001079973-25-001679
Chunk: 3

Company: Vynleads, Inc.
Filing Date: 2025-11-12
Form: 10-Q
Item: Part I, Item 1
Chunk 3
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 of nutritional supplements, provided that an order has been received or a contract executed, there are no uncertainties regarding
customer acceptance, the sales price is fixed or determinable and collection is deemed reasonably assured. If uncertainties regarding
customer acceptance exist, we recognize revenues when those uncertainties are resolved, and title has been transferred to the customer.
Amounts collected or billed prior to satisfying the above revenue recognition criteria are recorded as deferred revenue.

There wasnorevenue for the three and nine months
ended September 30, 2025 and September 30, 2024.

Shipping and Handling Costs

We include shipping and handling fees billed to
customers as revenue and shipping and handling costs for shipments to customers as cost of revenue.

Loss Per Share

Basic loss per common share is computed by dividing
net loss by the weighted-average number of common shares outstanding during the period. Diluted loss per common share is based upon the
weighted-average common shares outstanding during the period plus additional weighted-average common equivalent shares outstanding during
the period. Common equivalent shares result from the assumed exercise of outstanding stock options and warrants, the proceeds of which
are then assumed to have been used to repurchase outstanding common stock using the treasury stock method. In addition, the numerator
is adjusted for any changes in income (loss) that would result from the assumed conversion of potential shares. Potentially dilutive shares,
which were excluded from the diluted loss per share calculations because the effect would be anti-dilutive or the options and warrants
exercise prices were greater than the average market price of the common shares, were100,000shares for the three and nine months ended
September 30, 2025 and 2024. Because the Company reported a net loss for the three and nine months ended September 30, 2025 and 2024,
common stock equivalents, were anti-dilutive; therefore, the amounts reported for basic and diluted loss per share were the same.

Income Taxes

The provision for income taxes includes federal,
state, local and foreign taxes. Income taxes are accounted for under the liability method. Deferred tax assets and liabilities are recognized
for the estimated future tax consequences of temporary differences between the financial statement carrying amounts and their respective
tax bases.

Deferred tax assets and liabilities are measured
using enacted tax rates expected to apply to taxable income in the year in which the temporary differences are expected to be recovered
or settled. We evaluate the realizability of our deferred tax assets and establish a valuation allowance when it is more likely than not
that all or