Company: BHM
Filing Date: 2025-03-20
Form Type: 424B3
Source: 0001104659-25-026164
Chunk: 220

Company: Bluerock Homes Trust, Inc.
Filing Date: 2025-03-20
Form: 424B3
Chunk 220
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 and discounts and $3.1 million in dealer manager fees and discounts related to its offering of Series A Preferred Stock. In addition, the Manager was, or shall be, reimbursed for offering costs of $1.0 million in conjunction with the offering of Series A Preferred Stock during the year ended December 31, 2024. The selling commissions, dealer manager fees, discounts and reimbursements for offering costs were recorded as a reduction to the proceeds of the offering. Note 14 –Stockholders’ Equity Net Loss Per Common Share Basic and diluted net loss per common share is computed by dividing net loss attributable to common stockholders, less dividends on restricted stock, LTIP Units and C-LTIP Units expected to vest, by the weighted average number of common shares outstanding for the period. Net loss attributable to common stockholders is computed by adjusting net loss for the non-forfeitable dividends paid on non-vested restricted stock, LTIP Units and C-LTIP Units. The Company considers the requirements of the two-class method when preparing earnings per share. The Company has two classes of common stock outstanding: Class A common stock, $0.01 par value per share, and Class C common stock, $0.01 par value per share. Earnings per share is not affected by the two-class method because the Company’s Class A and C common stock participate in dividends on a one-for-one basis.

F-32

Table of Contents

The following table reconciles the components of basic and diluted net loss per common share for the years ended December 31, 2024 and 2023 (amounts in thousands, except share and per share amounts):

| ​                                                                   | ​ 
 ​ | ​ |         ​ 
      2024 | ​ | ​ 
 ​ |         ​ 
      2023 |
|:--------------------------------------------------------------------|:--|:--|----------:|:--|:--|----------:|
| Net loss                                                            | ​ | $ |   -12,091 | ​ | $ |   -15,767 |
| Less preferred                                                      
 stock dividends                                                     | ​ | ​ |    -4,022 | ​ | ​ |      -130 |
| Less preferred                                                      
 stock accretion                                                     | ​ |   |      -244 | ​ |   |         — |
| Less dividends                                                      
 on restricted stock and LTIP Units expected to vest                 | ​ | ​ |         — | ​ | ​ |      -498 |
| Addback                                                             
 net loss attributable to