Company: FOACW
Filing Date: 2025-05-23
Form Type: 10-Q/A
Source: 0001828937-25-000042
Chunk: 50

Company: Finance of America Companies Inc.
Filing Date: 2025-05-23
Form: 10-Q/A
Chunk 50
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 associated with the Replacement RSUs and Earnout Right RSUs.

(2) The Exchange Agreement allows for the exchange of Class A LLC Units held by Equity Capital Unitholders, representing the noncontrolling interest, on a one-for-one basis for shares of Class A Common Stock in FoA. For the three and six months ended June 30, 2024, the diluted weighted average shares outstanding of Class A Common Stock includes the effects of the if-converted method to reflect the provisions of the Exchange Agreement and assumes the Class A LLC Units held by Equity Capital Unitholders, representing the noncontrolling interest, exchange their units on a one-for-one basis for shares of Class

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| Finance of America Companies Inc.                                
 Notes to Condensed Consolidated Financial Statements (Unaudited) |

A Common Stock in FoA. The 14,158,813and 13,292,218weighted average Class A LLC Units outstanding for the three and six months ended June 30, 2023 were determined to be anti-dilutive under the if-converted method and have been excluded from the computation of diluted net income (loss) per share.

(3) The Company had nopotentially dilutive shares, under the treasury stock method, from RSUs for the three and six months ended June 30, 2024, and 181,599and 91,301potentially dilutive shares, under the treasury stock method, from RSUs for the three and six months ended June 30, 2023. The potentially dilutive shares from RSUs were determined to be anti-dilutive for the three and six months ended June 30, 2023 and have been excluded from the computation of diluted net income (loss) per share.

The Company had nopotentially dilutive shares, under the treasury stock method, from forward sale share contracts for the three and six months ended June 30, 2024, and 0and 105,623potentially dilutive shares, under the treasury stock method, from forward sale share contracts for the three and six months ended June 30, 2023. The potentially dilutive shares from forward sale share contracts were determined to be anti-dilutive for the six months ended June 30, 2023, and have been excluded from the computation of diluted net loss per share.

(4) As part of the AAG Transaction, there are twoforms of contingently issuable Class A LLC Units: 705,841