| (1) |
Pursuant
to Rule 416 under the Securities Act of 1933, as amended, or the Securities Act, the Registrant is also registering hereunder an
indeterminate number of additional shares of common stock that shall be issuable pursuant to Rule 416 to prevent dilution resulting
from share splits, share dividends or similar transactions.
Consists
of up to 101,865,909 shares of common stock being registered for resale by the selling securityholders named in this Registration
Statement which includes up to 101,865,909 shares of common stock which consists of (a) 2,900,551 shares of our common stock issuable
upon the exercise of warrants to purchase Common Stock (“July Warrants”), purchased by certain investors pursuant to the
Securities Purchase Agreement, dated July 7, 2025, (the “July PIPE SPA”) (the “July PIPE Financing”); (b)
31,158,945 shares of our common stock issuable upon the conversion of shares of our Series A Convertible Preferred Stock, par value
$0.0001 (the “Series A Preferred Stock”) and 54,527,811 shares of our common stock issuable upon exercise of warrants to
purchase Common Stock (“October Warrants”), purchased by certain investors pursuant to the Securities Purchase
Agreement, dated October 27, 2025, (the “October PIPE SPA”) (the “October PIPE Financing”); (c) 499,304 shares
of our common stock issuable in exchange for shares of the capital stock of SRx Health Solutions (Canada), Inc. (“SRx
Canada”), a corporation organized under the laws of Ontario, Canada which are exchangeable for shares of our Common Stock on a
one-for-one basis (the “Exchangeable Shares”); (d) 4,036,697 shares of our common stock, which were issued to certain
other investors in private placement on April 24, 2025 (the “Private Placement”); (e) 3,792,586 shares of our common
stock, which were issued to certain service providers in consideration of service provided (the “Service Provider
Shares”); and (f) 4,950,000 shares of our common stock, which were issued to Halo Spin-Out SPV Inc. (“Spin-Out
SPV”) pursuant to a Share Exchange Agreement (the “Exchange Agreement”) by and between the Company and SPV dated
August 21, 2025 (such transaction, the “Share Exchange”).
Estimated
solely for the purpose of computing the amount of the registration fee for the shares of common stock being registered in accordance
with Rule 457(c) under the Securities Act based upon a proposed maximum aggregate offering price per unit of $0.2935 per share, the
average of the high ($0.3200) and low ($0.2670) prices of the shares of common stock of the registrant as reported on the NYSE American
on November 4, 2025, which such date is within five business days of the filing of this registration statement. |