v3.26.1
Net Income / (loss) per Share
3 Months Ended
Jun. 30, 2026
Earning per share:  
Net Income / (loss) per Share

Note 15 - Net Income / (loss) per Share

 

Basic net income / (loss) per share (“EPS”) attributable to Class A ordinary shareholders is calculated by dividing net income / (loss) attributable to Class A ordinary shareholders by the weighted number of Class A ordinary shares outstanding during the reporting period. Diluted EPS is computed using the weighted number of Class A ordinary shares and, when dilutive, potential outstanding shares during the period.

 

The Company’s Class V ordinary share does not participate in the earnings or losses of the Company and are therefore not participating securities. As such, separate presentation of basic and diluted net income / (loss) per Class V ordinary share under the two-class method has not been presented.

 

The following table sets forth the computation of basic and diluted net income / (loss) per share for the period three months ended June 30, 2026 and June 30, 2025 (in thousands, except share and per share amounts):

 

               
    Three Months Ended
June 30,
 
    2026     2025  
Net Income/ (Loss) attributable to controlling interest for the period for Basic and Dilutive Earning per share (A)   $ 1,782     $ 1,512  
Weighted average shares outstanding of Class A ordinary shares, basic (B)     5,788,210       5,894,078  
Weighted average shares outstanding of Class A ordinary shares, diluted (C)     6,576,986       5,894,078  
                 
Net Income / (loss) per share:                
Basic (A/B)   $ 0.31     $ 0.26  
Diluted (A/C)   $ 0.27     $ 0.26