| SCHEDULE OF BASIC AND DILUTED NET (LOSS)/ EARNING PER SHARE |
The
following table sets forth the basic and diluted net loss per share computation and provides a reconciliation of the numerator and denominator
for the period from March 3, 2026 (Inception) through March 31, 2026 presented:
SCHEDULE
OF BASIC AND DILUTED NET (LOSS)/ EARNING PER SHARE
| | |
For the period from
March 3, 2026
(Inception) through
March 31, 2026 | |
| | |
US$ | |
| Numerator: | |
| | |
| Net loss attributable to SMART KREATE GROUP LIMITED’s shareholders | |
| (9,745 | ) |
| | |
| | |
| Denominator: | |
| | |
| Weighted average number of ordinary shares outstanding-basic and diluted | |
| 1 | |
| Denominator for basic and diluted net loss per share calculation | |
| 1 | |
| | |
| | |
| Basic and diluted net loss per share attributable to SMART KREATE GROUP LIMITED’s shareholders | |
| (9,745 | ) |
|
The
following table sets forth the basic and diluted net loss per share computation and provides a reconciliation of the numerator and denominator
for the six months ended June 30, 2025 and 2026 presented:
SCHEDULE
OF BASIC AND DILUTED NET (LOSS)/ EARNING PER SHARE
| | |
2025 | | |
2026 | |
| | |
For the six months ended June 30, | |
| | |
2025 | | |
2026 | |
| | |
US$ | | |
US$ | |
| Numerator: | |
| | | |
| | |
| Net loss attributable to SKG’s shareholders | |
| (61,694 | ) | |
| (2,487,678 | ) |
| | |
| | | |
| | |
| Denominator: | |
| | | |
| | |
| Weighted average number of ordinary shares used in calculating loss per share, basic and diluted | |
| 1,250 | | |
| 2,660 | |
| | |
| | | |
| | |
| Net loss per share attributable to SKG’s shareholders | |
| (49.36 | ) | |
| (935.22 | ) |
|
The
following table sets forth the basic and diluted net (loss)/earnings per share computation and provides a reconciliation of the numerator
and denominator for the years ended December 31, 2024 and 2025 presented:
SCHEDULE
OF BASIC AND DILUTED NET (LOSS)/ EARNING PER SHARE
| | |
2024 | | |
2025 | |
| | |
For the years ended December 31, | |
| | |
2024 | | |
2025 | |
| | |
US$ | | |
US$ | |
| Numerator: | |
| | | |
| | |
| Net (loss)/income attributable to SKG’s shareholders | |
| (56,011 | ) | |
| 323,454 | |
| | |
| | | |
| | |
| Denominator: | |
| | | |
| | |
| Weighted average number of ordinary shares outstanding | |
| | | |
| | |
| Basic | |
| 1,135 | | |
| 1,690 | |
| Diluted | |
| 1,135 | | |
| 1,694 | |
| | |
| | | |
| | |
| Net (loss)/income per share attributable to SKG’s shareholders | |
| | | |
| | |
| Basic | |
| (49.35 | ) | |
| 191.39 | |
| Diluted | |
| (49.35 | ) | |
| 190.94 | |
|