| Net loss per share |
22.
Net loss per share
Basic
net loss per share attributable to ordinary shareholders is computed by dividing the net loss by the number of weighted-average outstanding
Ordinary Shares. Diluted net loss per share attributable to ordinary shareholders is determined by giving effect to all potential Ordinary Share
equivalents during the reporting period, unless including them yields an antidilutive result. The Company considers its preferred stocks,
convertible notes and share warrants as potential Ordinary Share equivalents, but excluded them from the computation of diluted net loss per
share attributable to ordinary shareholders in the periods presented, as their effect was antidilutive.
The
following table sets forth the computation of basic net loss per share attributable to ordinary shareholders and preferred stock holders:
Schedule
of computation of basic net loss per share attributable to ordinary shareholders and preferred stockholders
| Particulars | |
For the Period ended June 30, 2026 | | |
For the period ended June 30, 2025 | |
| Numerator: | |
| | | |
| | |
| Net loss | |
| (9,794,375 | ) | |
| (4,005,770 | ) |
| Less: dividend attributable to preferred stockholders for the current year | |
| - | | |
| - | |
| Net loss attributable to Roadzen Inc. ordinary shareholders | |
| (9,794,375 | ) | |
| (4,005,770 | ) |
| | |
| | | |
| | |
| Denominator (for basic and diluted EPS): | |
| | | |
| | |
| Weighted-average shares used in computing net loss per share attributable to Roadzen Inc. ordinary shareholders | |
| 82,718,614 | | |
| 74,290,986 | |
| Net loss per share attributable to Roadzen Inc. ordinary shareholders | |
| (0.12 | ) | |
| (0.05 | ) |
The
Company’s potential dilutive securities, which include restricted stock units, convertible instruments and share warrants have
been excluded from the computation of diluted net loss per share as the effect would be anti-dilutive. Therefore, the weighted average
number of ordinary shares outstanding used to calculate both basic and diluted net loss per share is the same.
The
Company excluded the following potential Ordinary Shares from the computation of diluted net loss per share as of June 30, 2026 and June
30, 2025:
Schedule
of potential ordinary shares equivalents excluded from the computation of diluted net loss per share
| Particulars | |
For the Period ended June 30, 2026 | | |
For the period ended June 30, 2025 | |
| Share warrants | |
| 21,070,282 | | |
| 21,618,972 | |
| Restricted stock units | |
| 11,071,966 | | |
| 9,714,986 | |
| Convertible instruments | |
| 8,112,875 | | |
| 54,542 | |
| Total | |
| 40,255,123 | | |
| 31,388,500 | |
|