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Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2025

Accounting Policies [Abstract]

Schedule of Reclassification on the Unaudited Condensed Consolidated Statement of Income and Other Comprehensive Income / (Loss)

The table below summarizes the effect of the reclassification on the Unaudited Condensed Consolidated Statement of Operations and Other Comprehensive Income / (Loss) for the three and nine months ended September 30, 2024:

			Three Months Ended September 30, 2024
			As Previously Reported						Reclassification						As Reclassified						% Change
			$’000						$’000						$’000						%
Cost of goods sold			(198,708)						5,461						(193,247)						(2.7)		%
Gross profit / (loss)			2,198						5,461						7,659						(248.5)		%
Gain on fair value remeasurement			5,461						(5,461)						—						(100.0)		%
Net Income			1,094						—						1,094						—		%

			Nine Months Ended September 30, 2024
			As Previously Reported						Reclassification						As Reclassified						% Change
			$’000						$’000						$’000						%
Cost of goods sold			(476,961)						12,513						(464,448)						(2.6)		%
Gross profit / (loss)			3,745						12,513						16,258						(334.1)		%
Gain on fair value remeasurement			11,995						(11,995)						—						(100.0)		%
Gain on hedge contracts			518						(518)						—						(100.0)		%
Net Income			3,099						—						3,099						—		%

Schedule of Property and Equipment

The estimated useful lives are as follows:

Furniture and Equipment			3 – 7 years
Leasehold Improvements			1 – 8 years
Vehicles			5 - 10 years
Land Improvements			3 -20 years

As of September 30, 2025 and December 31, 2024, Property and equipment consist of the following:

			As of
			September 30, 2025						December 31, 2024
			$’000						$’000
Furniture and equipment			231						232
Vehicles			215						215
Leasehold improvements			11						11
Land and land improvements			11,766						11,766
Construction in process			6						6
Property and equipment, gross			12,229						12,230
Less: accumulated depreciation			(486)						(410)
Property and equipment, net			11,743						11,820

Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share

The following securities are excluded from the calculation of weighted average diluted common shares on September 30, 2025 and 2024, respectively, because their inclusion would have been anti-dilutive:

			Three Months Ended September 30,									Nine Months Ended September 30,
			2025						2024			2025						2024
Warrants			167,020						159,313			161,283						159,313
Options			5,611						8,126			6,964						8,126
RSAs			51,374						53,395			59,168						81,270
Convertible debt			614,615						—			614,615						—
Total potentially dilutive shares			838,620						220,834			842,030						248,709

Schedule of Earnings Per Share, Basic and Diluted

The following table sets forth the computation of basic and dilutive net income / (loss) per share attributable to the Company’s stockholders:

			Three Months Ended September 30,												Nine Months Ended September 30,
			2025						2024						2025						2024
(In thousands, except for share count and per share data)
Net income / (loss) attributable to Sadot Group Inc.			(15,189)						1,163						(13,862)						3,268
Weighted-average shares outstanding:
Basic			871,759						469,335						659,565						443,607
Effect of potentially dilutive RSAs			—						7,556						—						2,948
Effect of potentially dilutive convertible debt			—						24,242						—						24,242
Diluted			871,759						501,134						659,565						470,796
Net income/ (loss) for continuing operations per share attributable to Sadot Group Inc.:
Basic			(17.38)						3.89						(21.04)						11.23
Diluted			(17.38)						3.65						(21.04)						10.58
Net income/ (loss) from discontinued operations per share attributable to Sadot Group Inc.:
Basic			(0.04)						(1.42)						0.02						(3.86)
Diluted			(0.04)						(1.33)						0.02						(3.64)
Net income/ (loss) per share attributable to Sadot Group Inc.:
Basic			(17.42)						2.48						(21.02)						7.37
Diluted			(17.42)						2.32						(21.02)						6.94

Schedules of Concentration of Risk, by Risk Factor

The following table sets forth the major vendors to purchase commodities for resale, purchase inputs for farming operations and distribute food products to their Company-owned restaurants:

			Three Months Ended September 30,												Nine Months Ended September 30,
			2025						2024						2025						2024
Number of vendors			6						4						2						4
Type			Commodities						Commodities						Commodities						Commodities
% of purchases			69		%				95		%				91		%				87		%

Major Customers

The following table sets forth the major customers:

			Three Months Ended September 30,												Nine Months Ended September 30,
			2025						2024						2025						2024
Number of customers			2						5						3						4
Type			Commodities						Commodities						Commodities						Commodities
% of sales			100		%				95		%				88		%				74		%

Equity Securities without Readily Determinable Fair Value

The following table shows the investments in equity securities:

			Amounts
			$’000
Beginning balance at December 31, 2024			—
Additions			13,413
Adj. for observable price changes			—
Impairments			—
Ending balance at September 30, 2025			13,413

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