NOTE
12. BASIC AND DILUTED LOSS PER SHARE
Basic
and diluted loss per share have been calculated in accordance with ASC 260 on computation of loss per share for the years ended March
31, 2026 and 2025 are calculated as follows:
SCHEDULE
OF BASIC AND DILUTED LOSS PER SHARE
| | |
For
the years ended March 31, | |
| | |
2026 | | |
2025 | |
| Class A Ordinary Shares | |
| | | |
| | |
| Net loss attributable to the Class
A ordinary shareholders, basic and diluted | |
| (8,737,210 | ) | |
| (714,680 | ) |
| Weighted average shares
outstanding, Class A Ordinary Shares | |
| 13,564,148 | | |
| 8,689,741 | |
| Basic and diluted net loss per share, Class
A Ordinary Shares | |
$ | (0.64 | ) | |
$ | (0.08 | ) |
| | |
| | | |
| | |
| Class B Ordinary Shares | |
| | | |
| | |
| Net loss attributable
to the Class B ordinary shareholders, basic and diluted | |
| - | | |
| - | |
| Weighted average shares
outstanding, Class B Ordinary Shares | |
| 2,977,169 | | |
| - | |
| Basic and diluted net
loss per share, Class B Ordinary Shares | |
| - | | |
| - | |
|