Company: FLDDW
Filing Date: 2025-04-11
Form Type: 424B3
Source: 0001213900-25-031004
Chunk: 266

Company: Fold Holdings, Inc.
Filing Date: 2025-04-11
Form: 424B3
Chunk 266
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 Since the risk of loss is remote, the Company did not record a contingent
liability at December 31, 2024 or 2023. The Company has no reason to believe it will incur any expense associated with such potential
liability because it has no known or historical experience of claims to use as a basis of measurement, and it accounts for and continually
verifies the amount of digital assets within its qualified custodians’ control.

16. NET LOSS PER SHARE

Basic net loss per share is computed by dividing
the net loss by the weighted-average number of shares of common stock outstanding during the period. Diluted net loss per share is computed
by dividing net loss by the weighted-average number of shares of common stock outstanding adjusted for the dilutive effect of all potential
shares of common stock. In periods when the Company reported a net loss, diluted net loss per share is the same as basic net loss per
share because the effects of potentially dilutive items were anti-dilutive.

|                                                                              |     | Year ended December 31, 
 2024                    |             |   |     | 2023 |            |   |
|:-----------------------------------------------------------------------------|:----|:------------------------|------------:|:--|:----|:-----|-----------:|:--|
| Basic net loss per share:                                                    |     |                         |             |   |     |      |            |   |
| Numerator:                                                                   |     |                         |             |   |     |      |            |   |
| Net loss                                                                     |     | $                       | (65,088,786 | ) |     | $    | (7,172,999 | ) |
| Net loss attributable to common stockholders, basic and diluted              |     | $                       | (65,088,786 | ) |     | $    | (7,172,999 | ) |
| Denominator:                                                                 |     |                         |             |   |     |      |            |   |
| Basic shares:                                                                |     |                         |             |   |     |      |            |   |
| Weighted-average shares used to compute basic and diluted net loss per share |     |                         |   7,072,300 |   |     |      |  7,072,300 |   |
| Net loss per share attributable to common stockholders:                      |     |                         |             |   |     |      |            |   |
| Basic and diluted                                                            |     |