Company: FOACW
Filing Date: 2025-05-20
Form Type: 10-K/A
Source: 0001828937-25-000032
Chunk: 248

Company: Finance of America Companies Inc.
Filing Date: 2025-05-20
Form: 10-K/A
Chunk 248
---
57 |     | $ |                                -9.77 |

(1) The Class A LLC Units of FOA Equity, held by the Continuing Unitholders and AAG/Bloom (collectively “Equity Capital Unitholders”), which comprise the noncontrolling interest in the Company, represents a participating security. Therefore, the numerator was adjusted to reduce net income (loss) by the amount of net income (loss) attributable to noncontrolling interest.

Additionally, the Class B Common Stock does not participate in earnings or losses of the Company and, therefore, is not a participating security. The Class B Common Stock has not been included in either the basic or diluted earnings (loss) per share calculations.

#### 170
| Finance of America Companies Inc.          
 Notes to Consolidated Financial Statements |

Net income (loss) attributable to noncontrolling interest includes an allocation of expense related to the A&R MLTIP subject to special allocation terms per the Amended and Restated Limited Liability Company Agreement (“A&R LLC Agreement”). Refer to Note 20 - Equity-Based Compensation for additional information.

|                                                                                                        |     |   | For the year ended December 31, 2024 |     |   | For the year ended December 31, 2023 |
|:-------------------------------------------------------------------------------------------------------|:----|:--|-------------------------------------:|:----|:--|-------------------------------------:|
| Diluted earnings (loss) per share:                                                                     |     |   |                                      |     |   |                                      |
| Numerator                                                                                              |     |   |                                      |     |   |                                      |
| Net income (loss) from continuing operations attributable to holders of Class A Common Stock - basic   |     | $ |                               17,496 |     | $ |                              -61,287 |
| Reallocation of net income (loss) from continuing operations assuming exchange of Class A LLC Units(1) |     |   |                               14,260 |     |   |                                    — |
| Exchangeable Secured Notes interest expense, net(2)                                                    |     |   |                                    — |     |   |                                    — |
| Net income (loss) from continuing operations attributable to holders of Class A Common Stock - diluted |     | $ |                               31,756 |     | $ |                              -61,287 |
| Net loss from discontinued operations attributable to holders of Class A Common Stock - basic          |     | $ |                               -2,008 |     | $ |                              -18,801 |