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Earnings per share
12 Months Ended
Mar. 31, 2024
Net income per share attributable to ordinary shareholders  
Earnings per share

13. Earnings per share

 

Basic and diluted net earnings per share for each of the years presented are calculated as follows:

 

Basic earnings per share is computed using the weighted average number of ordinary shares outstanding during the period.

 

Diluted earnings per share is computed using the weighted average number of ordinary shares and dilutive ordinary share equivalents outstanding during the period.

 

 

         
   For the year ended 
   2024   2023   2022 
Numerator               
Net income-basic and diluted   2,326,597    2,787,236    1,803,509 
                
Denominator               
Weighted average number of ordinary shares outstanding-basic and diluted   11,250,000    11,250,000    8,136,986 
                
Earnings per share-basic and diluted   0.21    0.25    0.22