Earnings Per Share

12 Months Ended

Dec. 31, 2024

Note 9. Earnings Per Share

The Company computes earnings per share in accordance with ASC 260. Basic and diluted earnings per share was calculated by dividing net decrease in net assets resulting from operations attributable to the Company by the weighted average number of shares outstanding for the period. The following table sets forth the computation of basic and diluted earnings per share for the years ended December 31, 2024 and 2023 and for the period from October 17, 2022 (date of inception) through December 31, 2022:


						Period from
						October 17, 2022
						(Inception)
	Year ended		Year ended			through
	December 31,		December 31,			December 31,
	2024		2023			2022⁽¹⁾
Net decrease in net assets resulting from operations	$	(4,113,089)	$	(2,354,936)		(141,622)
Weighted average shares outstanding		4,026,013		44,618		N/A
Basic and diluted loss per share	$	(1.02)	$	(52.78)	⁽²⁾	N/A

(1)	There were no shares outstanding as of December 31, 2022

(2)	Not meaningful due to the timing of commencement of operations and the Company’s first capital call.

Andalusian Credit Company, LLC 10-K