OSR Health, Inc. Earnings Per Share Disclosure
| (23) | Loss per share |
Basic loss per share for the years ended December 31, 2025 and 2024 are calculated as follows:
| For the year ended December 31 | ||||||||
| (The United States Dollar in unit and number of shares) | 2025 | 2024 | ||||||
| Net loss (A) | $ | (18,010,899 | ) | $ | (10,328,910 | ) | ||
| Weighted average number of ordinary shares outstanding (B) | 19,515,034 | 2,155,000 | ||||||
| Basic loss per ordinary share (A/B) | $ | (0.92 | ) | $ | (4.79 | ) | ||
Weighted average number of ordinary shares outstanding for the years ended December 31, 2025 and 2024 are calculated as follows:
| For
the year ended December 31 | ||||||||
| (Number of shares) | 2025 | 2024 | ||||||
| Ordinary shares outstanding at the beginning | 2,155,000 | 2,155,000 | ||||||
| Changes due to business combination | 15,057,959 | |||||||
| Shares issued due to ELOC | 719,100 | |||||||
| Shares issued due to Convertible note conversion | 1,129,663 | |||||||
| Shares issued due to Warrant conversion | 453,312 | |||||||
| Weighted average number of ordinary shares outstanding | 19,515,034 | 2,155,000 | ||||||
Diluted loss per share for the years ended December 31, 2025 and 2024 are calculated as follows:
| For the year ended December 31 | ||||||||
| (The United States Dollar in unit and number of shares) | 2025 | 2024 | ||||||
| Net loss (A) | $ | (17,997,745 | ) | $ | (10,328,910 | ) | ||
| Weighted average number of ordinary shares outstanding (B) | 22,560,443 | 2,155,000 | ||||||
| Diluted loss per ordinary share (A/B) | $ | (0.80 | ) | $ | (4.79 | ) | ||
Weighted average number of ordinary shares including diluted effects outstanding for the years ended December 31, 2025 and 2024 are calculated as follows:
| For the year ended December 31 | ||||||||
| (Number of shares) | 2025 | 2024 | ||||||
| Weighted average number of ordinary shares outstanding beginning | 19,515,034 | 2,155,000 | ||||||
| Diluted effect) Convertible bonds conversion effect | 444,856 | |||||||
| Diluted effect) Warrant conversion effect | 2,600,553 | |||||||
| Weighted average number of ordinary shares outstanding | 22,560,443 | 2,155,000 | ||||||
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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.