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Net Income / (loss) per Share
9 Months Ended
Dec. 31, 2025
Earnings Per Share [Abstract]  
Net Income / (loss) per Share

Note 14 - Net Income / (loss) per Share

 

Basic net income / (loss) per share (“EPS”) attributable to Class A ordinary shareholders is calculated by dividing net income / (loss) attributable to Class A ordinary shareholders by the weighted number of Class A ordinary shares outstanding during the reporting period. Diluted EPS is computed using the weighted number of Class A ordinary shares and, when dilutive, potential outstanding shares during the period.

 

The Company’s Class V ordinary share does not participate in the earnings or losses of the Company and are therefore not participating securities. As such, separate presentation of basic and diluted net income / (loss) per Class V ordinary share under the two-class method has not been presented.

 

The following table sets forth the computation of basic and diluted net income / (loss) per share for the period three months ended December 31, 2025 and December 31, 2024 (in thousands, except share and per share amounts):

 

                               
    Three Months Ended
December 31,
    Nine Months Ended
December 31,
 
    2025     2024     2025     2024  
Net Income / (Loss) attributable to controlling interest for the period for Basic and Dilutive Earning per share (A)   $ 1,076   $ 3,053     $ 2,834     $ (13,958 )
Weighted average shares outstanding of Class A ordinary shares, basic and diluted (B)     48,758,286       44,516,659       47,742,195       42,257,552  
                                 
Earnings / (Loss) per share:                                
Basic and Diluted (A/B)   $ 0.02     $ 0.08     $ 0.06     $ (0.32 )