| Basic and diluted net loss per share |
12.
Basic and diluted net loss per share
Basic
loss per share and diluted loss per share have been calculated in accordance with ASC 260, “Earnings Per Share” on
computation of earnings per share for the three and nine months ended March 31, 2025 and 2026 as follows:
| Schedule of basic share and diluted |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
For the
Three Months
Ended
March 31, |
|
|
For the
Nine Months
Ended
March 31, |
|
| |
|
2025 |
|
|
2026 |
|
|
2025 |
|
|
2026 |
|
| Numerator: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Net loss
attributable to ordinary shareholders |
|
$ |
(1,537,059 |
) |
|
$ |
(2,632,431 |
) |
|
$ |
(6,178,537 |
) |
|
$ |
(7,916,977 |
) |
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Denominator: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Denominator
for basic and diluted loss per share |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Weighted-average
ordinary shares outstanding(i) |
|
|
1,500 |
|
|
|
1,500 |
|
|
|
1,500 |
|
|
|
1,500 |
|
| Basic
and diluted(ii) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Basic
and diluted loss per share |
|
$ |
(1,024.70 |
) |
|
$ |
(1,754.95 |
) |
|
$ |
(4,119.02 |
) |
|
$ |
(5,277.98 |
) |
| (i) |
In January 2026, the Company adopted an Amended and Restated Certificate
of Incorporation, which established a dual-class ordinary share structure. Under this new structure, the Company’s equity is divided
into 303 Class A ordinary shares and 1,197 Class B ordinary shares, which are entitled to one (1) vote and twenty (20) votes per share,
respectively. Despite the differential in voting power, Class A and Class B ordinary shares rank pari passu in all other respects, sharing
ratably in dividends and any distributions upon liquidation. |
| (ii) |
During the three and nine months ended March 31, 2025 and 2026, diluted
net loss per share is calculated in the same manner as basic net loss per share, as the Company was in a net loss position and all potential ordinary shares were anti-dilutive. |
|
13. Basic and diluted net loss per share
Basic loss per share and diluted loss per share have
been calculated in accordance with ASC 260, “Earnings Per Share” on computation of loss per share for the years ended
June 30, 2024 and 2025 as follows:
| Schedule of basic share and diluted |
|
|
|
|
|
|
|
|
| |
|
For the
years ended
June 30, |
|
| |
|
2024 |
|
|
2025 |
|
| Numerator: |
|
|
|
|
|
|
|
|
| Net loss attributable to ordinary
shareholders |
|
$ |
(4,956,347 |
) |
|
$ |
(7,659,667 |
) |
| |
|
|
|
|
|
|
|
|
| Denominator: |
|
|
|
|
|
|
|
|
| Denominator for basic and diluted loss per
share |
|
|
|
|
|
|
|
|
| Weighted-average ordinary shares outstanding,
Basic and diluted* |
|
|
1,500 |
|
|
|
1,500 |
|
| Basic and diluted loss per share |
|
$ |
(3,304.23 |
) |
|
$ |
(5,106.44 |
) |
|
* |
The Company’s share-based compensation awards are expected to be settled through transfers of existing
ordinary shares held by the controlling shareholder, rather than through the issuance of new shares by the Company. The underlying ordinary
shares are included in issued and outstanding shares as of the balance sheet date; accordingly, such settlement is not expected to increase
the Company’s total issued and outstanding shares. During the years ended June 30, 2024 and 2025, diluted net loss per share
is calculated in the same manner as basic net loss per share. |
|