SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Sep. 30, 2025

Accounting Policies [Abstract]

SCHEDULE OF EXCHANGE RATE

Exchange rates used for the translations are as follows:

	September 30, 2025		December 31, 2024
Spot
USD to EUR	$	0.8547	$	0.9615
USD to GBP	$	0.7463	$	0.8000

	September 30, 2025		September 30, 2024
Average
USD to EUR	$	0.8920	$	0.9212
USD to GBP	$	0.7582	$	0.7881

SCHEDULE OF WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING BASIC AND DILUTED NET LOSS PER SHARE

The following is a reconciliation of the weighted average number of common shares outstanding used in calculating the basic and diluted net income (loss) per share for the three and nine months ended September 30, 2025 and 2024:

	For the Three Months Ended September 30,				For the Nine Months Ended September 30,
	2025		2024		2025		2024
Weighted average shares outstanding – basic		44,729,967		1,799,368		16,906,836		1,515,440
Warrants for noteholders and placement agents		-		-		-		44,217
Warrants for equity investors		-		-		-		145,600
Other shares to be issued		-		-		-		90,000
Weighted average shares outstanding – diluted		44,729,967	$	1,799,368	$	16,906,836	$	1,795,257

SCHEDULE OF EARNINGS PER SHARE COMMON STOCK EQUIVALENTS ANTI DILUTIVE

For the three months ended September 30, 2025 and 2024 and for the nine months ended September 30, 2025, the Company excluded the common stock equivalents summarized below, which entitle the holders thereof to ultimately acquire shares of common stock, from its calculation of earnings per share, as their effect would have been anti-dilutive.

	For the Three Months Ended September 30,				For the Nine Months Ended September 30,
	2025		2024		2025		2024
Warrants for placement agents		3,855,822		44,217		3,855,822		-
Strategic advisor warrants		9,917,844		-		9,917,844		-
Restricted stock awards		4,280,822		-		4,280,822		-
Options		856,164		-		856,164		-
Warrants for equity investors		6,646,855		145,600		6,646,855		-
Other shares to be issued		-		90,000		-		-
Total common stock equivalents		25,557,507		279,817		25,557,507		-

EIGHTCO HOLDINGS INC.

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(Unaudited)

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)