Company: FOACW
Filing Date: 2025-05-23
Form Type: 10-Q/A
Source: 0001828937-25-000042
Chunk: 49

Company: Finance of America Companies Inc.
Filing Date: 2025-05-23
Form: 10-Q/A
Chunk 49
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 | $ |                                 -10.04 |

(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 loss by the amount of net 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 net income (loss) per share calculations.

Net loss attributable to noncontrolling interest includes an allocation of expense related to the Amended and Restated Long-Term Incentive Plan (“A&R MLTIP”) subject to special allocation terms per the Amended and Restated Limited Liability Company Agreement (“A&R LLC Agreement”).

#### 58
| Finance of America Companies Inc.                                
 Notes to Condensed Consolidated Financial Statements (Unaudited) |

|                                                                                                          |     |   | For the three months ended June 30, 2024 |     |   | For the three months ended June 30, 2023 |     |   | For the six months ended June 30, 2024 |     |   | For the six months ended June 30, 2023 |
|:---------------------------------------------------------------------------------------------------------|:----|:--|-----------------------------------------:|:----|:--|-----------------------------------------:|:----|:--|---------------------------------------:|:----|:--|---------------------------------------:|
| Diluted net income (loss) per share:                                                                     |     |   |                                          |     |   |                                          |     |   |                                        |     |   |                                        |
| Numerator                                                                                                |     |   |                                          |     |   |                                          |     |   |                                        |     |   |                                        |
| Net loss from continuing operations attributable to holders of Class A Common Stock - basic              |     | $ |                                   -1,984 |     | $ |                                  -79,619 |     | $ |                                 -7,619 |     | $ |                                -60,892 |
| Reallocation of net loss from continuing operations assuming exchange of Class A LLC Units(1)            |     |   |                                   -4,869 |     |   |                                        — |     |   |                                -12,643 |     |   |