14.
Earnings per share
Basic
and diluted net earnings per share for each of the years presented are calculated as follows:
Basic
earnings per share is computed using the weighted average number of ordinary shares outstanding during the period.
Diluted
earnings per share is computed using the weighted average number of ordinary shares and dilutive ordinary share equivalents outstanding
during the period.
Schedule
of earnings per share
| | |
For
the year ended March 31, | |
| | |
2026 | | |
2025 | | |
2024 | |
| Numerator | |
| | | |
| | | |
| | |
| Net (loss) / income
attributable to the Company’s shareholders basic and diluted | |
| (1,200,960 | ) | |
| 1,026,318 | | |
| 1,056,583 | |
| | |
| | | |
| | | |
| | |
| Denominator | |
| | | |
| | | |
| | |
| Weighted
average number of ordinary shares outstanding – basic and diluted * | |
| 21,494,795 | | |
| 18,119,452 | | |
| 16,100,000 | |
| | |
| | | |
| | | |
| | |
| (Loss)
/ earnings per share – basic and diluted | |
| (0.06 | ) | |
| 0.06 | | |
| 0.07 | |
| * |
The
shares and per share information are presented on a retroactive basis to reflect the Reorganization (see Note 1). |
|