Company: BLNE
Filing Date: 2025-04-15
Form Type: 10-K
Source: 0001641172-25-004793
Chunk: 565

Company: Beeline Holdings, Inc.
Filing Date: 2025-04-15
Form: 10-K
Item: Item 2
Chunk 565
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 The fair value of stock options is determined using the Black-Scholes valuation
model, which estimates the fair value of each award on the date of grant based on a variety of assumptions including expected stock price
volatility, expected terms of the awards, risk-free interest rate, and dividend rates, if applicable. Stock-based awards issued to nonemployees
are recorded at fair value on the measurement date and recognized over the service periods.

Troubled
debt restructuring. The Company evaluates all modifications to its debt agreements in accordance with ASC 470-60, Debt –
Troubled Debt Restructurings by Debtors. A debt restructuring is considered a troubled debt restructuring (“TDR”) if
the creditor, for economic or legal reasons related to the debtor’s financial difficulties, grants a concession to the debtor that
it would not otherwise consider.

Concessions
may include, but are not limited to:

●A
                                            reduction in the stated interest rate,

●An
                                            extension of the maturity date,

●A
                                            reduction in the principal amount or accrued interest, or

●A
                                            combination of the above.

When
a debt restructuring qualifies as a TDR, the Company evaluates whether the restructuring represents a modification or an extinguishment
of debt. If the future undiscounted cash flows of the restructured debt are less than the carrying amount of the original debt, a gain
is recognized in the period of the restructuring. The restructured debt is subsequently measured based on the revised terms.

Item 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES
ABOUT MARKET RISK

Not applicable.

56

Item 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY
DATA

BEELINE HOLDINGS, INC.

Table of Contents

    Page
  
    Report of Independent Registered Public Accounting Firm (PCAOB ID No. 106)
    F-2
  
    Report of Independent Registered Public Accounting Firm (PCAOB ID No. 2738)
    F-4
  
    Consolidated Balance Sheets as of December 31, 2024 and 2023
    F-5
  
    Consolidated Statements of Operations and Comprehensive Loss for the Years Ended December 31, 2024 and 2023
    F-6
  
    Consolidated Statements of Changes In Stockholders’ Equity (Deficit) for the Years Ended December 31, 2024 and 2023
    F-7
  
    Consolidated Statements of Cash Flows for