NET INCOME (LOSS) PER SHARE (Tables)

9 Months Ended

Sep. 30, 2024

Net income (loss) per common share attributable to HeartCore Enterprises, Inc.

SCHEDULE OF COMPUTATION OF BASIC AND DILUTED EARNINGS (LOSS) PER SHARE

The computation of basic and diluted net income (loss) per share for the three and nine months ended September 30, 2024 and 2023 is as follows:

	For the Three Months Ended September 30,					For the Nine Months Ended September 30,
	2024		2023			2024		2023
Net income (loss) per share – basic and diluted
Numerator
Net income (loss) attributable to HeartCore Enterprises, Inc. common shareholders	$	11,057,806	$	(2,307,220	)	$	7,773,356	$	(1,336,731	)
Denominator
Weighted average number of common shares outstanding used in calculating net income (loss) per share		20,864,144		20,842,690			20,861,012		20,257,020
Net income (loss) per share – basic and diluted	$	0.53	$	(0.11	)	$	0.37	$	(0.07	)