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NET LOSS PER SHARE | 12 Months Ended
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Dec. 31, 2024
Net loss per share (2) |
NET LOSS PER SHARE | NOTE 17 - NET LOSS PER SHARE As the Business Combination has been accounted for as a reverse recapitalization, the consolidated financial statements of the merged entity reflect the continuation of Legacy Stardust Power consolidated financial statements. Legacy Stardust Power equity has been retroactively adjusted to the earliest period presented to reflect the legal capital of the legal acquirer, GPAC II. As a result, net loss per share was also retrospectively adjusted for periods ended prior to the Business Combination. See Note 3 for details of this recapitalization. The following table sets forth the computation of the basic and diluted net loss per share: SCHEDULE OF BASIC AND DILUTED NET LOSS PER SHARE
|  | Year ended December 31, 2024 |  |  | Period from March 16, 2023 (inception) through December 31, 2023 |
Numerator: |  |  |  |  |  |  |  |
Net loss |  | $ | (23,753,863 | ) |  | $ | (3,793,585 | )
Denominator: |  |  |  |  |  |  |  |
Weighted average shares outstanding |  |  | 4,282,194 |  |  |  | 4,039,651 |
Net loss per share, basic and diluted |  | $ | (5.5 | ) |  | $ | (0.90 | )
The following potentially dilutive shares were excluded from the computation of diluted net loss per share attributable to common stockholders for the periods presented, because including them would have had an anti-dilutive effect: SCHEDULE OF ANTI-DILUTIVE EFFECT
|  | December 31, 2024 |  |  | December 31, 2023 |
Unvested common stock – restricted shares (Note 8) |  |  | 6,270 |  |  |  | 164,050 |
Restricted stock options |  |  | 70,999 |  |  |  | - |
Restricted stock units |  |  | 248,640 |  |  |  | - |
Performance stock units |  |  | 50,659 |  |  |  | - |
Sponsor earnout shares (Note 3)* |  |  | - |  |  |  | - |
Public warrants |  |  | 4,864,133 |  |  |  | - |
Private placement warrants |  |  | 5,566,667 |  |  |  | - |
* |  | The Sponsor Earnout Shares (as defined in the Business Combination Agreement) were not included for purposes of calculating the number of diluted shares outstanding as of December 31, 2024, as the Sponsor earnout shares remain contingently forfeitable, as the conditions have not been met
Stardust Power Inc. and Subsidiaries NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

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