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Note 19 - Earnings Per Share

3 Months Ended

Sep. 30, 2025

Notes to Financial Statements

Earnings Per Share [Text Block]

19. EARNINGS PER SHARE

Options to purchase 863,750 shares of Common Stock at exercise prices ranging from $3.73 to $7.76 per share were outstanding as of September 30, 2025. 75,125 stock options were excluded in the computation of diluted earnings per share (“EPS”) for the three months ended September 30, 2025, because they were anti-dilutive.

Options to purchase 741,750 shares of Common Stock at exercise prices ranging from $2.53 to $7.76 per share were outstanding as of September 30, 2024. 180,500 stock options were excluded in the computation of EPS for the three months ended September 30, 2024, because they were anti-dilutive.

The following table is a reconciliation of the weighted average shares used in the computation of basic and diluted EPS for the period presented herein:

		Three Months Ended
		September 30,				September 30,
		2025				2024
		(Unaudited)				(Unaudited)
Income / (Loss) attributable to Trio-Tech International common shareholders from continuing operations, net of tax		$	76			$	(240	)
Income attributable to Trio-Tech International common shareholders from discontinued operations, net of tax			1				4
Net Income / (Loss) Attributable to Trio-Tech International Common Shareholders		$	77			$	(236	)
Weighted average number of common shares outstanding - basic			4,313				4,250
Dilutive effect of stock options			49				85
Number of shares used to compute earnings per share - diluted			4,362				4,335
Basic earnings / (loss) per share from continuing operations attributable to Trio-Tech International		$	0.02			$	(0.06	)
Basic earnings / (loss) per share from discontinued operations attributable to Trio-Tech International			-				-
Basic Earnings / (Loss) per Share from Net Income / (Loss) Attributable to Trio-Tech International		$	0.02			$	(0.06	)
Diluted earnings / (loss) per share from continuing operations attributable to Trio-Tech International		$	0.02			$	(0.06	)
Diluted earnings / (loss) per share from discontinued operations attributable to Trio-Tech International			-				-
Diluted Earnings / (Loss) per Share from Net Income / (Loss) Attributable to Trio-Tech International1		$	0.02			$	(0.06	)

¹ For periods in which the Company has reported net loss, diluted net loss per share attributable to common stockholders is the same as basic net loss per share attributable to common stockholders, because dilutive common shares are not assumed to have been issued if their effect is anti-dilutive.

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The entire disclosure for earnings per share.

+ References

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-Topic 260
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-Name Accounting Standards Codification
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