Company: FOACW
Filing Date: 2025-05-20
Form Type: 10-K/A
Source: 0001828937-25-000032
Chunk: 173

Company: Finance of America Companies Inc.
Filing Date: 2025-05-20
Form: 10-K/A
Chunk 173
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 previously reported revenues have been reclassified to reflect the updated presentation as follows:

#### 112
| Finance of America Companies Inc.          
 Notes to Consolidated Financial Statements |

Reconciliation of the previously reported Consolidated Statements of Operations captions to the current presentation:

| For the year ended December 31, 2023                        |     | Total |            |     | Net fair value gains on loans and related obligations |            |     | Fee income |        |     | Loss on sale and other income from loans held for sale, net |         |     | Interest income |        |     | Interest expense |          |
|:------------------------------------------------------------|:----|:------|-----------:|:----|:------------------------------------------------------|-----------:|:----|:-----------|-------:|:----|:------------------------------------------------------------|--------:|:----|:----------------|-------:|:----|:-----------------|---------:|
| Finance of America Companies Inc. as previously reported    |     | $     |    234,250 |     | $                                                     |    322,329 |     | $          | 43,450 |     | $                                                           | -24,994 |     | $               | 12,193 |     | $                | -118,728 |
| Reconciliation to current presentation:                     |     |       |            |     |                                                       |            |     |            |        |     |                                                             |         |     |                 |        |     |                  |          |
| PORTFOLIO INTEREST INCOME                                   |     |       |            |     |                                                       |            |     |            |        |     |                                                             |         |     |                 |        |     |                  |          |
| Interest income                                             |     |       |  1,628,877 |     |                                                       |  1,617,954 |     |            |      — |     |                                                             |       — |     |                 | 10,923 |     |                  |        — |
| Interest expense                                            |     |       | -1,360,998 |     |                                                       | -1,273,159 |     |            |      — |     |                                                             |       — |     |                 |      — |     |                  |  -87,839 |
| NET PORTFOLIO INTEREST INCOME                               |     |       |    267,879 |     |                                                       |    344,795 |     |            |      — |     |                                                             |