NOTE – 9 NET (LOSS) INCOME PER SHARE
The following table sets forth the computation
of basic and diluted net (loss) income per share for the years ended March 31, 2026 and 2025:
| Schedule of computation of basic and diluted net income (loss) per share | |
| | |
| |
| | |
Years ended March 31, | |
| | |
2026 | | |
2025 | |
| | |
| | |
| |
| Net (loss) income attributable to common shareholders | |
$ | (2,184,179 | ) | |
$ | 1,948,092 | |
| | |
| | | |
| | |
| Weighted average common shares outstanding: | |
| | | |
| | |
| – Basic | |
| 22,089,108 | | |
| 603,566 | * |
| – Diluted | |
| 22,089,108 | | |
| 603,566 | * |
| | |
| | | |
| | |
| Net (loss) income per share: | |
| | | |
| | |
| – Basic | |
$ | (0.10 | ) | |
$ | 3.23 | * |
| – Diluted | |
$ | (0.10 | ) | |
$ | 3.23 | * |
____________________
| * |
The share amounts are presented on a retroactive basis, giving effect to 1-for-10,000 reverse split (see Note 1). |
|