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). |
|