v3.26.1
Loss Per Ordinary Share
6 Months Ended
Mar. 31, 2026
Loss Per Ordinary Share [Abstract]  
LOSS PER ORDINARY SHARE

NOTE 15 — LOSS PER ORDINARY SHARE

 

The following table presents a reconciliation of basic and diluted loss per ordinary share for the six months ended March 31, 2026 and 2025:

 

   For the Six Months Ended
March 31,
 
   2026   2025 
Numerator:        
Net (loss) income  $(209,004)  $8,998 
Less: net (loss) income attributable to non-controlling interest   (101,269)   98,006 
Net loss attributable to Jin Medical International Ltd.  $(107,735)  $(89,008)
Denominator:          
Weighted average shares outstanding - basic and diluted*   7,827,357    7,827,355 
           
Loss per ordinary share          
-Basic and diluted  $(0.01)  $(0.01)

 

* Retrospectively adjusted to reflect the 1-for-20 reverse share split effective on March 16, 2026.

 

The Company generated a net loss for the periods presented. Accordingly, basic and diluted net loss per share is the same because the inclusion of the potentially dilutive securities would be anti-dilutive.