| Schedule of Earnings Per Share, Basic and Diluted |
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. |
|
| | |
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. |
|