Armlogi Holding Corp. Earnings Per Share Disclosure
13. Earnings per Share
Basic and diluted net earnings per share for the year ended June 30, 2025 and 2024 were as follows:
| June 30, 2025 | June 30, 2024 | |||||||
| US$ | US$ | |||||||
| Numerator: | ||||||||
| Net (loss) income attributable to stockholders – basic and diluted | (15,348,767 | ) | 7,441,218 | |||||
| Denominator: | ||||||||
| Weighted average number of shares of common stock outstanding – basic | 41,808,909 | 40,205,836 | ||||||
| (Loss) Earnings per share attributable to stockholders – basic | (0.37 | ) | 0.19 | |||||
| Denominator: | ||||||||
| Weighted average number of shares of common stock outstanding – diluted | 41,808,909 | 40,216,109 | ||||||
| (Loss) Earnings per share attributable to stockholders – diluted | (0.37 | ) | 0.19 | |||||
Basic earnings per share is computed using the weighted average number of shares of common stock outstanding during the period. Diluted earnings per share is computed using the weighted average number of shares and dilutive share equivalents outstanding during the period. For the year ended June 30, 2025, the computation of diluted loss per share does not assume the impacts from the exercise of the Company’s outstanding unexercised warrants and the convertible debt, due to its loss position for the year ended June 30, 2025.
Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Sep 25, 2025 | Showing above |
| 2024 | Sep 26, 2024 | |
About Earnings Per Share Disclosures
The earnings per share disclosure breaks down the calculation from net income to both basic and diluted EPS, revealing the full impact of a company's capital structure on per-share economics. The reconciliation between basic and diluted share counts exposes how many stock options, RSUs, convertible securities, and warrants are potentially dilutive to existing shareholders.
Key signals: a widening gap between basic and diluted shares indicates growing dilution from equity compensation or convertible instruments. Anti-dilutive securities excluded from the diluted calculation deserve attention — they represent latent dilution that will materialize if the stock price rises. Watch for the effect of share buybacks on per-share metrics: EPS growth driven primarily by repurchases rather than income growth signals weakening fundamentals. Compare year-over-year changes in the diluted share count against equity compensation expense to assess whether management is effectively managing dilution.