IP STRATEGY HOLDINGS, INC. Earnings Per Share Disclosure
| For the Years Ended December 31, | |||||||||||
| 2025 | 2024 | ||||||||||
Basic earnings per share of common stock: | |||||||||||
| Numerator: | |||||||||||
| Net Income / (Loss) for the period | $ | (137,715,315) | $ | 710,458 | |||||||
| Preferred stock dividend | (474,806) | (492,366) | |||||||||
| Deemed Dividend due to warrant exchange | — | (155,279) | |||||||||
| Net Income / (Loss) for the period – basic | $ | (138,190,121) | $ | 62,813 | |||||||
Denominator: | |||||||||||
| Weighted average number of shares of common stock - basic | 8,619,951 | 64,066 | |||||||||
| Net Income / (Loss) per share of common stock - basic | $ | (16.03) | $ | 0.98 | |||||||
| Diluted earnings per share of common stock: | |||||||||||
Numerator: | |||||||||||
| Net Income / (Loss) for the period - basic | $ | (138,190,121) | $ | 62,813 | |||||||
| Change in fair value of dilutive convertible notes | — | (14,028,067) | |||||||||
| Net Income / (Loss) for the period - diluted | $ | (138,190,121) | $ | (13,965,254) | |||||||
Denominator: | |||||||||||
| Weighted average number of shares of common stock - basic | 8,619,951 | 64,066 | |||||||||
| Conversion of convertible notes into common stock | — | 130,468 | |||||||||
| Common warrants | — | 159,353 | |||||||||
| Weighted average number of shares of common stock - diluted | 8,619,951 | 353,887 | |||||||||
| Net Income / (Loss) per share of common stock - diluted | $ | (16.03) | $ | (39.46) | |||||||
| For the Years Ended December 31, | |||||||||||
| 2025 | 2024 | ||||||||||
| ISOs | 114 | 300 | |||||||||
| Equity-classified Warrants | 947,956 | 61,896 | |||||||||
| Legacy Warrants | 221,746 | 171,997 | |||||||||
| Representative Warrants | — | 4,218 | |||||||||
| Warrants issued with Preferred Stock (Series B) | 35,042 | — | |||||||||
| Preferred Stock (A series) | 858,595 | 70,736 | |||||||||
| RSU Awards | 517,257 | 12,279 | |||||||||
| Total | 2,580,710 | 321,426 | |||||||||
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About Earnings Per Share Disclosures
The earnings per share disclosure breaks down the calculation from net income to both basic and diluted EPS, revealing the full impact of a company's capital structure on per-share economics. The reconciliation between basic and diluted share counts exposes how many stock options, RSUs, convertible securities, and warrants are potentially dilutive to existing shareholders.
Key signals: a widening gap between basic and diluted shares indicates growing dilution from equity compensation or convertible instruments. Anti-dilutive securities excluded from the diluted calculation deserve attention — they represent latent dilution that will materialize if the stock price rises. Watch for the effect of share buybacks on per-share metrics: EPS growth driven primarily by repurchases rather than income growth signals weakening fundamentals. Compare year-over-year changes in the diluted share count against equity compensation expense to assess whether management is effectively managing dilution.