Earnings Per Share

6 Months Ended

Dec. 31, 2025

Earnings Per Share [Abstract]

Earnings Per Share

18. Earnings Per Share

Basic and diluted earnings per ordinary share for each of the year presented is calculated as follows:

	Six months ended December 31,
	2025			2024
Income (loss) from continuing operations	$	(209,487	)	$	798,279
Income (loss) from discontinued operation		-			271,048
Net income (loss)	$	(209,487	)	$	1,069,327
Weighted average common shares outstanding — basic		564,099			400,000
Effect of dilutive securities		3,548			-
Weighted average common shares outstanding — diluted		567,647			400,000
Basic net income (loss) per share:
Continuing operations		(0.37	)		2.00
Discontinued operations		-			0.68
Total basic net income (loss) per share		(0.37	)		2.68
Diluted net income (loss) per share:
Continuing operations		(0.37	)		2.00
Discontinued operations		-			0.68
Total diluted net income (loss) per share		(0.37	)		2.68

* After giving effect to the reverse stock split effected on March 16, 2026.

Potential ordinary shares that have an anti-dilutive effect (i.e., those that increase earnings per share or decrease loss per share) are excluded from the calculation of diluted earnings per share. For the six months ended December 31, 2025, the dilutive effect of 3,548 potential common shares was included in the diluted earnings per share calculation. There were no dilutive securities for the six months ended December 31, 2024.