INNO HOLDINGS INC. Earnings Per Share Disclosure
Basic loss per share and diluted loss per share have been calculated in accordance with ASC 260 on computation of earnings per share for the years ended September 30, 2025 and 2024 as follows:
Potential dilutive securities are excluded from the calculation of diluted EPS in loss periods as their effect would be anti-dilutive.
For the Years Ended September 30, | ||||||||
| 2025 | 2024 | |||||||
| Statement of Operations Summary Information: | ||||||||
| Net loss from continued operation | $ | (6,814,050 | ) | $ | (607,692 | ) | ||
| Weighted- average common shares outstanding – basic and diluted | ||||||||
| Net loss per share, basic and diluted from continued operation | $ | ) | $ | ) | ||||
| Net loss from discontinued operation | $ | (265,313 | ) | $ | (2,606,137 | ) | ||
| Weighted- average common shares outstanding – basic and diluted | ||||||||
| Net loss per share, basic and diluted from continued operation | $ | $ | ) | |||||
As of September 30, 2025 and 2024, there were no potentially dilutive shares.
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.