NOTE 14 –LOSS PER SHARE

The following table sets forth the calculation of basic and diluted loss per share for the periods indicated:

SCHEDULE OF BASIC AND DILUTED LOSS PER SHARE 

For the year ended December 31, 2024, and December 31, 2023, all outstanding convertible notes, options, RSUs and warrants have been excluded from the calculation of the diluted net loss per share since their effect was anti-dilutive.

Diluted loss per share excludes 2,156,406 shares underlying outstanding options, RSUs and warrants and 247,895 shares upon conversion of convertible loans for the year ended December 31, 2024, because the effect of their inclusion in the computation would be anti-dilutive. Diluted loss per share excludes 790,441 shares underlying outstanding options, RSUs and warrants and 715,775 shares upon conversion of convertible loans for the year ended December 31, 2023, because the effect of their inclusion in the computation would be antidilutive.