| LOSS PER SHARE |
13.
Loss per share
Basic
loss per share and diluted loss per share have been calculated in accordance with ASC 260 for the year ended September 30,
2023, 2024 and 2025 as follows:
| | |
| | |
| | |
| | |
(Successor) | | |
(Predecessor) | |
| | |
For
the year ended
September 30, 2025 | | |
For
the year ended
September 30, 2024 | | |
From
October 12,
2022 to
September 30,
2023 | | |
From
October 1,
2022 to
October 11,
2022 | |
| | |
HK$ | | |
US$ | | |
HK$ | | |
HK$ | | |
HK$ | |
| Numerator: | |
| | |
| | |
| | |
| | |
| |
| Net
loss attributable to ordinary shareholders of Alpha Technology Group Limited | |
| (70,409,731 | ) | |
| (9,049,044 | ) | |
| (5,487,765 | ) | |
| (6,830,973 | ) | |
| (156,387 | ) |
| Denominator: | |
| | | |
| | | |
| | | |
| | | |
| | |
| Weighted average number of ordinary shares | |
| | | |
| | | |
| | | |
| | | |
| | |
| — Basic | |
| 16,462,500 | | |
| 16,462,500 | | |
| 15,262,500 | | |
| 13,250,000 | | |
| 20,000 | |
| — Diluted | |
| 16,432,830 | | |
| 16,432,830 | | |
| 14,933,987 | | |
| 1,169,808 | | |
| — | |
| Net
loss per share attributable to ordinary shareholders | |
| | | |
| | | |
| | | |
| | | |
| | |
| — Basic | |
| (4 | ) | |
| * | | |
| — | | |
| (1 | ) | |
| (8 | ) |
| — Diluted | |
| (4 | ) | |
| * | | |
| — | | |
| (6 | ) | |
| — | |
| * | The
balance represents an amount less than US$1. |
|