| Earnings Per Share |
18.
Earnings Per Share
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.
|
17.
Earnings Per Share
Basic
and diluted earnings per ordinary share for each of the year presented is calculated as follows:
| | |
For the years ended | |
| | |
June 30, | |
| Numerators | |
2025 | | |
2024 | | |
2023 | |
| | |
US$ | | |
US$ | | |
US$ | |
| Net income | |
| 764,919 | | |
| 1,548,347 | | |
| 996,157 | |
| | |
| | | |
| | | |
| | |
| Denominators | |
| - | | |
| - | | |
| - | |
| Weighted average number of Class A Ordinary Shares outstanding-Basic and diluted* | |
| 10,597,527 | | |
| 10,000,000 | | |
| 10,000,000 | |
| Weighted average number of Class B Ordinary Shares outstanding-Basic and diluted* | |
| - | | |
| - | | |
| - | |
| Net income per Class A Ordinary Share-Basic and diluted* | |
| 0.07 | | |
| 0.15 | | |
| 0.10 | |
| Net income per Class B Ordinary Share-Basic and diluted* | |
| - | | |
| - | | |
| - | |
| * | The
shares and per share data are presented on a retroactive basis to reflect the stock split. |
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 years ended June 30, 2025, 2024 and 2023, the Group had no dilutive shares.
|