EMERSON RADIO CORP Earnings Per Share Disclosure
NOTE 9 — NET INCOME (LOSS) PER SHARE:
The following table sets forth the computation of basic and diluted income (loss) per share for the years ended March 31, 2025 and March 31, 2024:
| Twelve Months Ended March 31, | ||||||||
| 2025 | 2024 | |||||||
| Numerator: | ||||||||
| Net (loss) income | $ | (4,731 | ) | $ | 766 | |||
| Denominator: | ||||||||
| Denominator for basic and diluted loss/income per share — weighted average shares | 21,042,652 | 21,042,652 | ||||||
| Net (loss) income per share: | ||||||||
| Basic and diluted (loss) income per share | $ | (0.22 | ) | $ | 0.04 | |||
For the years ended March 31, 2025 and March 31, 2024, there were no outstanding instruments which were potentially dilutive.
Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Jun 27, 2025 | Showing above |
| 2024 | Jun 27, 2024 | |
| 2023 | Jun 26, 2023 | |
| 2022 | Jun 23, 2022 | |
| 2020 | Jun 26, 2020 | |
| 2019 | Jun 26, 2019 | |
| 2018 | Jun 28, 2018 | |
| 2017 | Jun 26, 2017 | |
| 2016 | Jun 29, 2016 | |
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.