v3.26.1
Earnings (Loss) Per Share
 12 Months Ended
Mar. 31, 2026
Earnings (Loss) Per Share [Abstract]  
EARNINGS (LOSS) PER SHARE

NOTE 14 – EARNINGS (LOSS) PER SHARE

 

The following table sets forth the computation of basic and diluted earnings (loss) per share for the fiscal years ended March 31, 2026 and 2025. As of March 31, 2026, 1,057,840 RSUs and stock options were outstanding. For the fiscal year ended March 31, 2026, 150,000 stock options were excluded from the EPS calculation as the result would be anti-dilutive. For the fiscal year ended March 31, 2025, all RSUs and stock options were excluded from the EPS calculation as the result would be anti-dilutive.

 

  

For the Fiscal Years Ended
March 31,

 
   2026   2025 
Numerator:        
Net income (loss) attributable to Jerash Holdings (US), Inc.’s Common Stockholders  $3,537,600   $(848,369)
         　 
Denominator:        　 
Denominator for basic earnings per share (weighted-average shares)   12,699,940    12,329,021 
Dilutive securities – RSUs   488,745    
-
 
Denominator for diluted earnings per share (adjusted weighted-average shares)   13,188,685    12,329,021 
Basic earnings (loss) per share  $0.28   $(0.07)
Diluted earnings (loss) per share  $0.27   $(0.07)