Company: SLMT
Filing Date: 2025-05-28
Form Type: 20-F/A
Source: 0001213900-25-048029
Chunk: 78

Company: Brera Holdings PLC
Filing Date: 2025-05-28
Form: 20-F/A
Chunk 78
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.2 |     |           | US$ | 0.00 |

Equity Incentive Plan

Effective October 26, 2022, our board of directors
adopted the Brera Holdings PLC 2022 Equity Incentive Plan (the “Plan”) authorizing a total of shares of
our Class B Ordinary Shares for future issuances under the Plan. Under the Plan, the exercise price of a granted option shall not be less
than % of the fair market value on the date of grant (% of the fair market value in the case of a % shareholder). Additionally,
no option may be exercisable more than ten () years after the date it is granted (no more than five () years in the case of a %
shareholder).

As of December 31, 2024, there are shares
available for future issuance under the Plan.

Note 19 – Revenue

| Revenue – non-related parties             |     | Year Ended   
 December 31, 
 2024         |           |     | Year Ended   
 December 31, 
 2023         |           |     | Year Ended   
 December 31, 
 2022         |         |
|:------------------------------------------|:----|:-------------|----------:|:----|:-------------|----------:|:----|:-------------|--------:|
|                                           |     | EUR          |           |     | EUR          |           |     | EUR          |         |
| Revenue recognized at time of transaction |     |              |           |     |              |           |     |              |         |
| Player transfers                          |     |              |   406,988 |     |              |   122,159 |     |              |       - |
| Ticketing                                 |     |              |   150,062 |     |              |   174,247 |     |              |       - |
| Store                                     |     |              |    35,495 |     |              |     9,848 |     |              |       - |
| Subsidies, grants and donations           |     |              |         - |     |              |         - |     |              |       - |
| Short-term leases for non-volley events   |     |              |    63,827 |     |              |         - |     |              |       - |
| Revenue recognized over time              |     |              |           |     |              |           |     |              |         |
| Sponsorships