NOTE
18 – LOSS PER COMMON SHARE
Basic loss per common share-basic is calculated by dividing net loss by the weighted average number of shares of
Common Stock outstanding during the period. Diluted loss per common share includes the effect of potentially dilutive securities, except
in periods in which the Company reports a net loss. For periods presented with a net loss, all potentially dilutive securities have been
excluded from the calculation of diluted loss per common share because their effect would be anti-dilutive. As a result, basis and diluted
loss per common share are the same for those periods
The
Company analyzed the potential dilutive effect of all its agreements; however, for periods presented, the Company reported a net loss.
As a result, all potentially dilutive securities were anti-dilutive and therefore excluded from the computation of diluted net loss per
share.
The
following table provides the components of the calculations of basic and diluted earnings per share:
SCHEDULE
OF EARNINGS (LOSS) PER COMMON SHARE
| | |
2026 | | |
2025 | | |
2026 | | |
2025 | |
| | |
Three
Months Ended
June 30, | | |
Six
Months Ended
June 30, | |
| | |
2026 | | |
2025 | | |
2026 | | |
2025 | |
| Numerator: | |
| | |
| | |
| | |
| |
| Net loss
attributable to Abundia Global Impact Group, Inc. | |
$ | (3,455,113 | ) | |
$ | (1,940,651 | ) | |
$ | (9,018,296 | ) | |
$ | (2,949,441 | ) |
| Denominator: | |
| | | |
| | | |
| | | |
| | |
| Weighted average common shares - basic | |
| 43,996,142 | | |
| 31,778,032 | * | |
| 42,015,403 | | |
| 31,778,032 | * |
| * |
In
accordance with ASC 805 the historical shareholders’ equity of AGIG prior to the reverse acquisition has been retrospectively
adjusted for the equivalent number of shares received in the Share Exchange with the difference between the par value of these shares
and the consideration reflected in Additional Paid-in Capital. See Note 5 – Acquisition |
As
of June 30, 2026, and 2025, the company had the following potentially dilutive securities outstanding that were excluded from the computation
of diluted net loss per common share, as the inclusion of such shares would be anti-dilutive.
SCHEDULE OF COMPUTATION OF DILUTED NET LOSS PER SHARE
| | |
2026 | | |
2025 | |
| | |
June
30 | |
| | |
2026 | | |
2025 | |
| Stock warrants | |
| 173,848 | | |
| - | |
| Stock options | |
| 690,148 | | |
| - | |
| Unvested restricted stock awards | |
| 50,792 | | |
| - | |
| RPD Convertible Note | |
| - | | |
| - | |
| Total | |
| 914,788 | | |
| - | |
|