v3.25.2
Loss per ordinary share
 12 Months Ended
Mar. 31, 2025
Mar. 31, 2024
Alps Life Science Inc [Member]    
IfrsStatementLineItems [Line Items]    
Loss per ordinary share
27. Loss per ordinary share

 

Basic and diluted loss per ordinary share attributable to owner of the Company are computed by dividing the loss for the financial year attributable to owners of the Company by the weighted average number of ordinary shares in issue during the financial year.

 

Basis loss per ordinary share

 Schedule of basis loss per ordinary share

   2025   2024 
   USD   USD 
         
Loss attributable to owners of the Company (USD)   (2,513,573)   (2,304,026)
           
Weighted average number of ordinary shares (units)   58,041,995    47,858,162 
           
Basic and diluted loss per ordinary share (USD)   (0.04)   (0.05)

 

Diluted loss per ordinary share

 

There were no dilutive potential equity instruments in issue as at financial year ended that have dilutive effect to the loss per ordinary share.

 

  
Cilo Cybin Holdings Limited [member]    
IfrsStatementLineItems [Line Items]    
Loss per ordinary share

 

19. EARNINGS AND HEADLINE EARNINGS PER SHARE

Earnings per share is based on the weighted average number of ordinary shares in issue.

 

           
Basic and Headline Earnings          
(Loss)/earnings for the period    (585,716)    455,435  
Adjustments   -    - 
Headline (loss)/earnings for the period   (585,716)    455,435 
           
Weighted average number of shares in issue   69,242,458    89,932,750 
           
Per share information          
(Loss)/earnings per share (cents)   (0.85)   0.51 
Headline (loss)/ earnings per share (cents)   (0.85)   0.51 

 

Refer to note 6 for reconciliation of number of shares

15. EARNINGS AND HEADLINE EARNINGS PER SHARE

Loss per ordinary share

 

Earnings per share is based on the weighted average number of ordinary shares in issue.

 

           
Basic and Headline Earnings          
Earnings/(loss) for the period   455,435    (552,004) 
Adjustments   -    - 
Headline Earnings/(loss) for the period   455,435    (552,004) 
           
Weighted average number of shares in issue   89,932,750    100,000,000 
           
Per share information          
Earnings/ (loss) per share (cents)   0.51    (0.55)
Headline Earnings/ (loss) per share (cents)   0.51    (0.55)

 

Headline earnings per share (HEPS) is calculated using the weighted average number of ordinary shares in issue during the period and is based on the earnings attributable to ordinary shareholders, after excluding those items as required by Circular 01/2023 issued by the South African Institute of Chartered Accountants (SAICA).

 

The Company has no dilutive instruments in issue.

 

 

CILO CYBIN HOLDINGS LIMITED

Annual financial statements for the year ended 31 March 2024

(Registration number 2022/320351/06)

 

NOTES TO THE ANNUAL FINANCIAL STATEMENTS