EARNINGS (LOSS) PER SHARE

3 Months Ended

Mar. 31, 2026

Basic loss per share is computed by dividing net loss available to common shareholders by the weighted average number of common shares outstanding for the period. For the three months ended March 31, 2026, diluted earnings per share reflects the assumed conversion of all dilutive securities using the treasury stock method. For three months ended March 31, 2026, diluted net loss per share excludes all dilutive securities because their impact would be anti-dilutive, as described below. Basic and diluted loss per share has been retroactively adjusted for all prior periods presented to reflect the effects of the Share Consolidation.

Basic and diluted loss per share are calculated as follows:



	Three months ended March 31,
(in thousands, except per share data)		2026		2025

Net loss attributable to Altisource		$	(635)	$	(5,344)

Weighted average common shares outstanding, basic		11,111		7,265

Weighted average common shares outstanding, diluted		11,111		7,265

Loss per share:
Basic		$	(0.06)	$	(0.74)
Diluted		$	(0.06)	$	(0.74)

For the three months ended March 31, 2026 and 2025, 0.6 million and 0.1 million, respectively, stock options, warrants, restricted shares and RSUs were excluded from the computation of diluted loss per share as a result of the following:

•For the three months ended March 31, 2026 and 2025, 0.5 million and less than 0.1 million, respectively, stock options, restricted shares and RSUs were anti-dilutive and have been excluded from the computation of diluted loss per share because the Company incurred a net loss.

•For the three months ended March 31, 2026 and 2025, less than 0.1 million and less than 0.1 million, respectively, stock options were anti-dilutive and have been excluded from the computation of diluted loss per share because their exercise price was greater than the average market price of our common stock.

•For the three months ended March 31, 2026 and 2025, 0.1 million and 0.1 million, respectively, stock options, restricted shares and RSUs, which begin to vest upon the achievement of certain market criteria related to our common stock price, performance criteria and a total shareholder return compared to the market benchmark, have been excluded from the computation of diluted loss per share because the achievement levels have not yet been met.

•For the three months ended March 31, 2026 and 2025, all Stakeholder Warrants were anti-dilutive and have been excluded from the computation of diluted loss per share because their exercise price was greater than the average market price of our common stock.