Note 20 LOSS PER SHARE
Basic loss per share is computed by dividing
net loss attributable to common stockholders by the weighted-average number of common shares outstanding during the period.
| Schedule of loss per share | |
| | | |
| | |
| | |
For the years ended
December 31, | |
| | |
2025 | | |
2024 | |
| | |
$ | | |
$ | |
| Net loss | |
| (2,880,041 | ) | |
| (4,490,375 | ) |
| Preferred dividends | |
| (123,014 | ) | |
| (16,000 | ) |
| Net loss attributable to non-controlling interest | |
| 43,024 | | |
| 39,342 | |
| Net loss attributable to Nocera Shareholders | |
| (2,960,032 | ) | |
| (4,467,033 | ) |
| | |
| | | |
| | |
| Net loss from continuing operations | |
| (2,509,665 | ) | |
| (4,293,670 | ) |
| Net gain (loss) from discontinued operations | |
| (370,376 | ) | |
| (196,705 | ) |
| | |
| | | |
| | |
| Weighted Average Shares Outstanding – Basic and Diluted* | |
| 481,121 | | |
| 468,251 | |
| | |
| | | |
| | |
| Net loss per share from continuing operations – basic and diluted* | |
| (5.3826 | ) | |
| (9.1696 | ) |
| Net (loss) income per share from discontinued operations – basic and diluted* | |
| (0.7698 | ) | |
| (0.3702 | ) |
| Loss per share – basic and diluted* | |
| (6.1524 | ) | |
| (9.5398 | ) |
| * |
Weighted average shares outstanding and net loss per share
for all periods presented have been retroactively adjusted to reflect the 1-for-30 reverse stock split effected on July 6,
2026. |
The Company has outstanding potentially dilutive
securities, including convertible preferred stock, convertible notes and warrants. However, for the years ended December 31, 2025 and
2024, the Company reported a net loss and, as a result, all potentially dilutive securities were excluded from the calculation of diluted
loss per share because their effect would be anti-dilutive.
Accordingly, diluted loss per share is the same
as basic loss per share for the periods presented.
|