|
Basic
and diluted earnings per ordinary share for each of the year presented is calculated as follows:
| | |
Six
months ended December
31, | |
| | |
2025 | | |
2024 | |
| | |
| | |
| |
| Income
(loss) from continuing operations | |
$ | (209,487 | ) | |
$ | 798,279 | |
| Income
(loss) from discontinued operation | |
| - | | |
| 271,048 | |
| Net income
(loss) | |
$ | (209,487 | ) | |
$ | 1,069,327 | |
| | |
| | | |
| | |
| Weighted
average common shares outstanding — basic | |
| 564,099 | | |
| 400,000 | |
| Effect
of dilutive securities | |
| 3,548 | | |
| - | |
| Weighted
average common shares outstanding — diluted | |
| 567,647 | | |
| 400,000 | |
| | |
| | | |
| | |
| Basic
net income (loss) per share: | |
| | | |
| | |
| Continuing
operations | |
| (0.37 | ) | |
| 2.00 | |
| Discontinued
operations | |
| - | | |
| 0.68 | |
| Total
basic net income (loss) per share | |
| (0.37 | ) | |
| 2.68 | |
| | |
| | | |
| | |
| Diluted
net income (loss) per share: | |
| | | |
| | |
| Continuing
operations | |
| (0.37 | ) | |
| 2.00 | |
| Discontinued
operations | |
| - | | |
| 0.68 | |
| Total
diluted net income (loss) per share | |
| (0.37 | ) | |
| 2.68 | |
| * | After
giving effect to the reverse stock split effected on March 16, 2026. |
Potential
ordinary shares that have an anti-dilutive effect (i.e., those that increase earnings per share or decrease loss per share) are excluded
from the calculation of diluted earnings per share. For the six months ended December 31, 2025, the dilutive effect of 3,548 potential
common shares was included in the diluted earnings per share calculation. There were no dilutive securities for the six months ended
December 31, 2024.
|