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LOSS PER COMMON SHARE (Tables)

3 Months Ended

Mar. 31, 2026

Earnings Per Share [Abstract]

SCHEDULE OF EARNINGS (LOSS) PER COMMON SHARE

The calculations of loss per common share for the periods indicated below were as follows:

SCHEDULE OF EARNINGS (LOSS) PER COMMON SHARE 

		2026				2025
		Three Months Ended March 31,
		2026				2025
Numerator:
Net loss attributable to Abundia Global Impact Group, Inc.		$	(5,229,104	)			(1,011,161	)
Effect of common stock equivalents			-				-
Net loss adjusted for common stock equivalents		$	(5,229,104	)			(1,011,161	)
Denominator:
Weighted average common shares - basic			40,012,656				31,778,032	*
Dilutive effect of common stock equivalents:
Options and warrants			-				-
Denominator:
Weighted average common shares - diluted			40,012,656				31,778,032	*
Loss per common share - basic		$	(0.13	)			(0.03	)
Loss per common share - diluted		$	(0.13	)			(0.03	)

* In accordance with ASC 805 the historical shareholders’ equity of AGIG prior to the reverse acquisition has been retrospectively adjusted for the equivalent number of shares received in the Share Exchange with the difference between the par value of these shares and the consideration reflected in Additional Paid-in Capital. See Note 4 – Acquisition

SCHEDULE OF COMPUTATION OF DILUTED NET LOSS PER SHARE

For the three months ended March 31, 2026 and 2025, the following warrants, options to purchase shares of common stock, restricted stock awards and approved share awards were excluded from the computation of diluted net loss per common share, as the inclusion of such shares would be anti-dilutive.

SCHEDULE OF COMPUTATION OF DILUTED NET LOSS PER SHARE  

		2026				2025
		March 31
		2026				2025
Stock warrants			173,848				-
Stock options			162,668				-
Unvested restricted stock awards			64,201				-
Approved share awards			127,500				-
Total			528,217				-

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- References

No definition available.

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- Definition

Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482662/260-10-50-1

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- Definition

Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482662/260-10-50-1

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