Note 21 – Loss per share

The Company presents net loss per share on a basic and diluted basis for the three months ended June 30, 2026 and 2025. Basic loss per share is computed by dividing net loss by the weighted average number of common shares outstanding (“WASO”) during the period. For the three months ended June 30, 2026 and 2025, the Company’s basic and diluted net loss per share attributable to common stockholders are the same as the Company generated a net loss.

For the three and nine months ended June 30, 2026, the Company’s basic and diluted net loss per share attributable to common stockholders are the same as the Company generated a net loss and common stock equivalents are excluded from diluted net loss per share as they have an anti-dilutive impact.

For the three and nine months ended June 30, 2026, potentially dilutive securities not included in the calculation of diluted net loss per share, because to do so would be anti-dilutive, are as follows: 933,670 of stock equivalent warrants; and 466 of stock equivalent employee stock options.

The Company’s discontinued operations relate entirely to SRx Health Solutions, Inc., which was disposed of during the year ended September 30, 2025. Net loss per share from discontinued operations is presented separately in accordance with ASC 205-20 and ASC 260. Basic and diluted net loss per share from discontinued operations are calculated using the same weighted average number of shares as used for continuing operations.

On June 24, 2026, the Company’s Board of Directors approved a 1-for-60 reverse stock split of the Company’s issued and outstanding common stock. The reverse stock split became effective on July 6, 2026 (see Note 23 – Subsequent events). All share and per-share amounts presented herein, including weighted-average shares outstanding and net loss per share for all periods presented, have been retroactively adjusted to reflect the Reverse Split, in accordance with ASC 260.

The following table sets forth basic and diluted net loss per share attributable to common stockholders for the three months ended June 30, 2026 (in thousands, except per share amounts):

Schedule of basic and diluted net loss per share attributable to common stockholders

The following table sets forth basic and diluted net loss per share attributable to common stockholders for the nine months ended June 30, 2026 (in thousands, except per share amounts):