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

)