v3.26.1
Earnings Per Share
 6 Months Ended
Jun. 30, 2026
Earnings Per Share [Abstract]  
Earnings per share

Note 11. Earnings per share

 

   June 30,
2026		   June 30,
2025		 
   $   $ 
   Unaudited   Unaudited 
           
Net loss   (6,692,471)   (68,746)

 

   Number   Number 
           
Weighted average number of ordinary shares used in calculating basic and diluted earnings/(losses) per share   12,668,694    7,526,213** 

 

    $    $ 
           
Basic and diluted earnings/(losses) per share   (0.53)   
(*
)**

 

*Less than $0.01
**Restated to reflect the 1-for-275 reverse split of the ordinary shares. Please see Note 1.

 

The rights to options held by option holders have not been included in the weighted average number of ordinary shares for the purposes of calculating diluted EPS as they do not meet the requirements for inclusion under IASB 133 “Earnings per Share”. The rights to options are non-dilutive as the consolidated entity is loss generating.