LOSS PER COMMON SHARE

12 Months Ended

Jun. 30, 2026

12. LOSS PER COMMON SHARE

Basic loss per share is computed based on the weighted-average number of common shares outstanding. Diluted loss per common share is calculated assuming the exercise of stock options except where the result would be anti-dilutive. The following table reconciles the numerator and denominator used to calculate basic and diluted loss per share:


		Years Ended June 30,
	2026		2025
Numerator
Net (loss) income	$	(391,464)	$	(874,831)

Denominator
Weighted average shares, basic		9,462,904		9,363,117
Dilutive effect of stock compensation awards (1)		—		-
Diluted shares		9,462,904		9,363,117

Net loss attributable to common shareholders per share:
Basic	$	(0.04)	$	(0.09)
Diluted	$	(0.04)	$	(0.09)

(1)Excludes 121,305 and 385,613 weighted average stock options during the years ended June 30, 2026 and 2025 as the impact of such awards was anti-dilutive.