v3.26.1
(Loss) Earnings per share
 12 Months Ended
Mar. 31, 2026
Net (loss) income per share attributable to ordinary shareholders  
(Loss) Earnings per share

13. (Loss) Earnings per share

 

Basic and diluted net (loss) earnings per share for each of the years presented are calculated as follows:

 

Basic (loss) earnings per share is computed using the weighted average number of ordinary shares outstanding during the period.

 

Diluted (loss) earnings per share is computed using the weighted average number of ordinary shares and dilutive ordinary share equivalents outstanding during the period.

 

   For the years ended 
   2026   2025   2024 
Numerator               
Net (loss) income-basic and diluted   (5,763,745)   (5,730,751)   2,326,597 
                
Denominator               
Weighted average number of ordinary shares outstanding-basic and diluted   12,975,000    11,849,178    11,250,000 
                
(Loss) Earnings per share-basic and diluted   (0.44)   (0.48)   0.21