Company: BLNE
Filing Date: 2025-11-14
Form Type: 10-Q
Source: 0001493152-25-023462
Chunk: 81

Company: Beeline Holdings, Inc.
Filing Date: 2025-11-14
Form: 10-Q
Item: Part I, Item 1
Chunk 81
---
 The Company recognizes as compensation expense all stock-based awards issued to employees. The compensation cost
is measured based on the grant-date fair value of the related stock-based awards and is recognized over the service period of stock-based
awards, which is generally the same as the vesting period. The fair value of stock options is determined using the Black-Scholes valuation
model, which estimates the fair value of each award on the date of grant based on a variety of assumptions including expected stock price
volatility, expected terms of the awards, risk-free interest rate, and dividend rates, if applicable. Stock-based awards issued to nonemployees
are recorded at fair value on the measurement date and recognized over the service periods.

ITEM
3 – QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

As
a “smaller reporting company” as defined by Item 10 of Regulation S-K, we are not required to provide information required
by this item.

ITEM
4 – CONTROLS AND PROCEDURES

We
maintain disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934 (“Exchange
Act”) that are designed to provide reasonable assurances that the information required to be disclosed in reports filed or submitted
under the Exchange Act is recorded, processed, summarized, and reported within the time periods specified in the SEC rules and forms
and that such information is accumulated and communicated to management, including the Chief Executive Officer and the Chief Financial
Officer, as appropriate, to allow timely decisions regarding required disclosures.

We
conducted an evaluation (pursuant to Rule 13a-15(b) of the Exchange Act)), under the supervision and with the participation of management,
including the Chief Executive Officer and Chief Financial Officer, of the effectiveness of the Company’s disclosure controls and
procedures (as defined in Rule 13a-15(e)) as of the end of the period covered by this report. Based on the evaluation, the Chief Executive
Officer and Chief Financial Officer has concluded that these disclosure controls and procedures were effective as of September 30, 2025.

There
were no changes in internal control over financial reporting (as defined in Rule 13a-15(f) of the Exchange Act) during the quarter ended
September 30, 2025, that materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

47

PART