| NET LOSS PER SHARE ATTRIBUTABLE TO SHAREHOLDER |
| NOTE 7:- | NET
LOSS PER SHARE ATTRIBUTABLE TO SHAREHOLDER |
Basic
net loss per share is computed using the weighted average number of shares of Ordinary Shares outstanding for the period. Diluted net
loss per share reflects the effect of the assumed exercise of any share options, and the conversion of any convertible securities, in
each case only in the periods in which such effect would have been dilutive.
For
the six months and year ended June 30, 2026 and June 30, 2025, net loss per share amounts were the same for Ordinary Shares, Class A
Ordinary Shares, Class A-1 Ordinary Shares, Class A-2 Ordinary Shares, Class A-3 Ordinary Shares, Class A-3A Ordinary Shares and Class
A-3B Ordinary Shares because the holders of each class are entitled to equal per share dividends.
The
table below presents the computation of basic and diluted net loss per share:
SCHEDULE OF COMPUTATION OF BASIC AND DILUTED NET LOSS PER SHARE
| | |
2026 | | |
2025 | |
| | |
Six
Months Ended June 30, | |
| | |
2026 | | |
2025 | |
| | |
| | |
| |
| Numerator: | |
| | | |
| | |
| Loss from continuing operations | |
| 5,948 | | |
| 1,194 | |
| Net loss (income) from discontinued operations | |
| (6 | ) | |
| 58 | |
| Net loss attributable to holders of Ordinary
Shares | |
$ | 5,942 | | |
$ | 1,252 | |
| | |
| | | |
| | |
| Loss from continuing operations | |
| 5,948 | | |
| 1,194 | |
| Net loss (income) from
discontinued operations | |
| (6 | ) | |
| 58 | |
| Net loss attributable
to holders of Ordinary Shares and assumed conversions | |
$ | 5,942 | | |
$ | 1,252 | |
| | |
| | | |
| | |
| Denominator*: | |
| | | |
| | |
| Weighted-average number of Ordinary Shares
used to compute net loss per share, basic | |
| 11,070,458 | | |
| 7,362,906 | |
| Weighted-average number of Ordinary Shares
used to compute net loss per share, diluted*** | |
| 11,070,458 | | |
| 7,362,906 | |
| | |
| | | |
| | |
| Net income (loss) per share,
basic: | |
| | | |
| | |
| Continuing operations | |
| (0.54 | ) | |
| (0.16 | ) |
| Discontinued operations | |
| (0.00 | ) | |
| (0.01 | ) |
| Net loss per share, basic | |
$ | (0.54 | ) | |
$ | (0.17 | ) |
| | |
| | | |
| | |
| Net income (loss) per share,
diluted: | |
| | | |
| | |
| Continuing operations | |
| (0.54 | ) | |
| (0.16 | ) |
| Discontinued operations | |
| (0.00 | ) | |
| (0.01 | ) |
| Net loss per share, diluted | |
$ | (0.54 | ) | |
$ | (0.17 | ) |
| *** | | After giving effect
to the forward share split, see also Note 1(c). |
The
table below presents the number of securities that were excluded from the calculation of diluted net loss per share as the effect would
have been anti-dilutive:
SCHEDULE OF DILUTED NET LOSS PER SHARE ANTI-DILUTIVE
| | |
2026 | | |
2025 | |
| | |
Six
Months Ended June 30, | |
| | |
2026 | | |
2025 | |
| | |
| | |
| |
| Share options | |
| 817,567 | | |
| 538,231 | |
| Ordinary Warrants | |
| 2,695,425 | | |
| - | |
| Underwriter Warrants | |
| 37,614 | | |
| - | |
| 2024 SAFE* | |
| - | | |
| 614,006 | |
| ●* | The
weighted average number of Ordinary Shares in connection with the 2024 SAFE for the six months
ended June 30, 2025 is based on the assumption the conversion of the 2024 SAFE into shares
will occur upon its maturity. |
NASUS
PHARMA LTD. AND ITS SUBSIDIARY
NOTES
TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
(Amounts
in U.S. dollars in thousands, except share and per share amounts)
|