Company: BSFC
Filing Date: 2025-02-10
Form Type: POS AM
Source: 0001493152-25-005479
Chunk: 163

Company: Blue Star Foods Corp.
Filing Date: 2025-02-10
Form: POS AM
Chunk 163
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4 and 151 shares as                                                             
 of December 31, 2023                                                                                                              |     |   |     (76,323 | ) |     |   |     (76,323 | ) |
| TOTAL STOCKHOLDERS’ EQUITY                                                                                                        |     |   |   4,725,319 |   |     |   |   2,594,922 |   |
| TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY                                                                                        |     | $ |   7,837,292 |   |     | $ |   6,362,498 |   |

<div align='center'>The accompanying notes are an integral part of these unaudited consolidated financial statements</div>

| F-28 |

<div align='center'>Blue Star Foods Corp.

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS

(UNAUDITED)</div>

|                                                |     | Three                     
 months ended September 30 
 2024                      |       2024 |   |     | 2023 |      2023 |   |     | Nine                      
 months ended September 30 
 2024                      |       2024 |   |     | 2023 |       2023 |   |
|:-----------------------------------------------|:----|:--------------------------|-----------:|:--|:----|:-----|----------:|:--|:----|:--------------------------|-----------:|:--|:----|:-----|-----------:|:--|
| REVENUE, NET                                   |     | $                         |    884,283 |   |     | $    | 1,561,679 |   |     | $                         |  4,921,170 |   |     | $    |  5,115,680 |   |
| COST OF REVENUE                                |     |                           |    887,850 |   |     |      | 1,586,478 |   |     |                           |  4,459,458 |   |     |      |  4,775,102 |   |
| GROSS PROFIT (LOSS)                            |     |                           |     (3,567 | ) |     |      |   (24,799 | ) |     |                           |    461,712 |   |     |      |    340,578 |   |
| COMMISSIONS                                    |     |                           |