8.
Net Income (Loss) per Common Share
Net
Income (Loss) per common share was computed by dividing net income (loss) attributable to common shareholders by the weighted average
number of common shares outstanding for the three and six months ended September 30, 2026 and September 30, 2025:
Schedule
of Earnings Per Share
| | |
Three
months ended September 30 | | |
Six
months ended September 30 | |
| | |
2026 | | |
2025 | | |
2026 | | |
2025 | |
| | |
| | |
| | |
| | |
| |
| Numerator: | |
| | | |
| | | |
| | | |
| | |
| Net Income
(Loss) —basic and diluted | |
| (1,248 | ) | |
| 3,804 | | |
| (5,839 | ) | |
| 5,191 | |
| Net Income (Loss) attributable
to common shareholders | |
| (1,248 | ) | |
| 3,804 | | |
| (5,839 | ) | |
| 5,191 | |
| Shares (Denominator): | |
| | | |
| | | |
| | | |
| | |
| Weighted average number of common shares
outstanding | |
| 22,400,000 | | |
| 20,836,304 | | |
| 22,400,000 | | |
| 20,420,437 | |
| Basic and diluted | |
| | | |
| | | |
| | | |
| | |
| Net Income (Loss) per
share—basic and diluted | |
| (0.0001 | ) | |
| 0.0002 | | |
| (0.0003 | ) | |
| 0.0003 | |
|