v3.26.1
NET INCOME (LOSS) PER SHARE (Tables)
 6 Months Ended
Jun. 30, 2026
Net income (loss) attributable to HeartCore Enterprises, Inc. per common share*  
SCHEDULE OF COMPUTATION OF BASIC AND DILUTED EARNINGS (LOSS) PER SHARE

The computation of basic and diluted net income (loss) per share for the three and six months ended June 30, 2026 and 2025 is as follows:

 

   2026   2025   2026   2025 
   For the Three Months
Ended June 30,		   For the Six Months
Ended June 30,		 
   2026   2025   2026   2025 
Net income (loss) from continuing operations attributable to HeartCore Enterprises, Inc. per common share – basic                    
Numerator                    
Net income (loss) from continuing operations attributable to HeartCore Enterprises, Inc. common shareholders  $(1,585,415)  $205,416   $(3,360,909)  $(2,750,458)
Denominator                    
Weighted average number of common shares outstanding – basic   1,410,386    1,104,446    1,341,297    1,103,617 
Net income (loss) from continuing operations attributable to HeartCore Enterprises, Inc. per common share – basic  $(1.12)  $0.19   $(2.51)  $(2.49)
                     
Net income (loss) from continuing operations attributable to HeartCore Enterprises, Inc. per common share – diluted                    
Numerator                    
Net income (loss) from continuing operations attributable to HeartCore Enterprises, Inc. common shareholders  $(1,585,415)  $205,416   $(3,360,909)  $(2,750,458)
Add: dividends accrued on unconverted Series A convertible preferred shares   17,156    611    34,124    611 
Less: changes in fair value of derivative liability, net of income tax   34,652    -    34,026    - 
Net income (loss) from continuing operations attributable to HeartCore Enterprises, Inc. – diluted   (1,602,911)   206,027    (3,360,811)   (2,749,847)
Denominator                    
Weighted average number of common shares outstanding – diluted   1,410,386    1,104,446    1,341,297    1,103,617 
Net income (loss) from continuing operations attributable to HeartCore Enterprises, Inc. per common share – diluted  $(1.12)  $0.19   $(2.51)  $(2.49)

 

 

   2026   2025   2026   2025 
   For the Three Months
Ended June 30,		   For the Six Months
Ended June 30,		 
   2026   2025   2026   2025 
Income (loss) from discontinued operations attributable to HeartCore Enterprises, Inc. per common share – basic                    
Numerator                    
Income (loss) from discontinued operations attributable to HeartCore Enterprises, Inc.  $(457,021)  $893,875   $(581,202)  $762,757 
Denominator                    
Weighted average number of common shares outstanding – basic   1,410,386    1,104,446    1,341,297    1,103,617 
Income (loss) from discontinued operations attributable to HeartCore Enterprises, Inc. per common share – basic  $(0.32)  $0.81   $(0.43)  $0.69 
                     
Income (loss) from discontinued operations attributable to HeartCore Enterprises, Inc. per common share – diluted                    
Numerator                    
Income (loss) from discontinued operations attributable to HeartCore Enterprises, Inc.  $(457,021)  $893,875   $(581,202)  $762,757 
Denominator                    
Weighted average number of common shares outstanding – basic   1,410,386    1,104,446    1,341,297    1,103,617 
Dilutive effect of stock options, RSUs and Series A convertible preferred shares   -    2,571    -    1,628 
Weighted average number of common shares outstanding – diluted   1,410,386    1,107,017    1,341,297    1,105,245 
Income (loss) from discontinued operations attributable to HeartCore Enterprises, Inc. per common share – diluted  $(0.32)  $0.81   $(0.43)  $0.69 

 

   2026   2025   2026   2025 
   For the Three Months
Ended June 30,		   For the Six Months
Ended June 30,		 
   2026   2025   2026   2025 
Net income (loss) attributable to HeartCore Enterprises, Inc. per common share – basic                    
Numerator                    
Net income (loss) attributable to HeartCore Enterprises, Inc. common shareholders  $(2,042,436)  $1,099,291   $(3,942,111)  $(1,987,701)
Denominator                    
Weighted average number of common shares outstanding – basic   1,410,386    1,104,446    1,341,297    1,103,617 
Net income (loss) attributable to HeartCore Enterprises, Inc. per common share – basic  $(1.45)  $1.00   $(2.94)  $(1.80)
                     
Net income (loss) attributable to HeartCore Enterprises, Inc. per common share – diluted                    
Numerator                    
Net income (loss) attributable to HeartCore Enterprises, Inc. common shareholders  $(2,042,436)  $1,099,291   $(3,942,111)  $(1,987,701)
Add: dividends accrued on unconverted Series A convertible preferred shares   17,156    611    34,124    611 
Less: changes in fair value of derivative liability, net of income tax   34,652    -    34,026    - 
Net income (loss) attributable to HeartCore Enterprises, Inc. – diluted   (2,059,932)  1,099,902   (3,942,013)  (1,987,090)
Denominator                    
Weighted average number of common shares outstanding – basic   1,410,386    1,104,446    1,341,297    1,103,617 
Dilutive effect of stock options, RSUs and Series A convertible preferred shares   -    2,571    -    - 
Weighted average number of common shares outstanding – diluted   1,410,386    1,107,017    1,341,297    1,103,617 
Net income (loss) attributable to HeartCore Enterprises, Inc. per common share – diluted  $(1.45)  $0.99   $(2.94)  $(1.80)