v3.26.1
Loss Per Share
6 Months Ended
Mar. 31, 2026
Loss Per Share [Abstract]  
Loss per share

10. Loss per share

 

Basic and diluted net loss per share for each of the periods presented are calculated as follows:

 

   March 31, 2026   March 31, 2025 
   US$   US$ 
Numerator:        
Net loss attributable to ordinary shareholders—basic and diluted   (2,830,131)   (231,942)
           
Denominator:          
Weighted average number of ordinary shares outstanding—basic and diluted   1,470,812    827,060 
           
Loss per share attributable to ordinary shareholders —basic and diluted   (1.92)   (0.28)

 

The following table summarizes potential common shares outstanding excluded from the calculation of diluted earnings (loss) per share for the six months ended March 31, 2026 and 2025, because their effect is anti-dilutive:

 

   March 31,
2026
   March 31,
2025
 
   US$   US$ 
Share issuable under share options   301,485    91,328 
Share issuable under warrants   884,589    122,668 
Ending balance   1,186,074    213,996