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LOSS PER SHARE ("LPS")

12 Months Ended

Mar. 31, 2022

LOSS PER SHARE ("LPS")

LOSS PER SHARE ("LPS")

Note 19 – LOSS PER SHARE (“LPS”)

Basic LPS is the amount of net earnings available to each share of ordinary shares outstanding during the reporting period. Diluted EPS is the amount of net earnings available to each share of ordinary shares outstanding during the reporting period adjusted to include the effect of potentially dilutive ordinary shares. The following table details the outstanding shares for basic and diluted net earnings per share:

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​	​	​	​	​	​	​	​	​	​
​	​	Year ended		​	Year ended		​	Year ended
​		March 31, 2022			March 31, 2021			March 31, 2020
​	​	USD		​	USD		​	USD
Numerator:	​	​	​	​	​	​	​	​	​
Net loss from continuing operation attributable to Akso Health Group	​	​	(16,851,064)	​	​	(31,552,242)	​	​	(47,363,485)
Net loss from discontinued operation attributable to Akso Health Group	​	​	—	​	​	(3,274,747)	​	​	(23,834,894)
Net loss attributable to Akso Health Group	​	​	(16,851,064)	​	​	(34,826,989)	​	​	(71,198,379)
​	​	​	​	​	​	​	​	​	​
Denominator:	​	​	​	​	​	​	​	​	​
Weighted average number of ordinary shares outstanding-basic	​	​	59,612,152	​	​	48,837,977	​	​	48,757,199
Weighted average number of dilutive potential ordinary shares from share options	​	​	—	​	​	—	​	​	—
Weighted average number of ordinary shares outstanding-diluted	​	​	59,612,152	​	​	48,837,977	​	​	48,757,199
Basic (loss) per common share	​	​	(0.28)	​	​	(0.71)	​	​	(1.46)
Diluted (loss) per common share	​	​	(0.28)	​	​	(0.71)	​	​	(1.46)

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- Definition

The entire disclosure for earnings per share.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=109243012&loc=SL65017193-207537

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-URI http://asc.fasb.org/topic&trid=2144383

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=124432515&loc=d3e3630-109257

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