Schedule of reconciliation of basic and diluted earnings per share

For the Three Months Ended June 30,

For the Nine Months Ended June 30,

2025

2024

2025

2024

Numerator:

Loss from continuing operations

$

(2,404,353

)

$

(454,699

)

$

(5,124,337

)

$

(1,447,085

)

Less deemed dividend on Series B Convertible Preferred Stock

(10,278

)

–

(10,278

)

–

Loss from continuing operations attributable to common shareholders

(2,414,631

)

(454,699

)

(5,134,615

)

(1,447,085

)

Income from discontinued operations, net of tax

1,554,331

55,114

2,114,639

140,066

Net loss attributable to common shareholders

$

(860,300

)

$

(399,585

)

$

(3,019,976

)

$

(1,307,019

)

Denominator:

Weighted average common shares outstanding

1,113,670

1,101,069

1,105,269

1,101,069

Dilutive common share equivalents

–

Weighted average dilutive shares outstanding

1,113,670

1,101,069

1,105,269

1,101,069

Basic (loss) / earnings per share:

Basic loss per share from continuing operations

$

(2.17

)

$

(0.41

)

$

(4.65

)

$

(1.31

)

Basic earnings per share from discontinued operations

1.40

0.05

1.92

0.12

Basic loss per share attributable to common shareholders

$

(0.77

)

$

(0.36

)

$

(2.73

)

$

(1.19

)

Diluted (loss) / earnings per share:

Diluted loss per share from continuing operations

$

(2.17

)

$

(0.41

)

$

(4.65

)

$

(1.31

)

Diluted earnings per share from discontinued operations

1.40

0.05

1.92

0.12

Diluted loss per share attributable to common shareholders

$

(0.77

)

$

(0.36

)

$

(2.73

)

$

(1.19

)