Net Loss Per Share

3 Months Ended

Mar. 31, 2025

NET LOSS PER SHARE

Basic loss per share is based on the weighted-average number of Common Stock outstanding during each period. Diluted loss per share is based on basic shares as determined above plus Common Stock equivalents. The computation of diluted net loss per share does not assume the issuance of Common Stock that have an anti-dilutive effect on net loss per share. For the three months ended March 31, 2025 and 2024 all warrants options and convertible debt securities were excluded from the computation of diluted net loss per share.

Dilutive shares which could exist pursuant to the exercise of outstanding stock instruments and which were not included in the calculation because their affect would have been anti-dilutive for the three months ended March 31, 2025 and 2024 are as follows:

	Three months ended March 31, 2025 (Shares)		Three months ended March 31, 2024 (Shares)
Convertible debt		1,978,891,288		15,232,285
Stock options		2,113,335		1,520,002
Warrants to purchase shares of Common Stock		993,777,942		11,187,530
		2,974,782,565		27,939,817

Innovative Payment Solutions, Inc. 10-Q