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Earnings per share | 6 Months Ended
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Dec. 31, 2023
LOSSES PER SHARE |
Earnings per share | Note 15 – Earnings per share The following table sets forth the computation of basic and diluted earnings per share for the periods presented:
Schedule of computation of basic and diluted earnings per share |  |  |  |  |  |  |  |  |  |  |  |
|  | Three Months Ended December 31, |  |  | Six Months Ended December 31, |
|  | 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |
Numerator: |  |  |  |  |  |  |  |  |  |  |  |
Net loss attributable to iPower Inc. |  | $ | (1,914,828 | ) |  | $ | (3,290,439 | ) |  | $ | (3,201,343 | ) |  | $ | (7,472,815 | )
Denominator: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Weighted-average shares used in computing basic and diluted earnings per share* |  | $ | 29,790,242 |  |  | $ | 29,742,620 |  |  | $ | 29,777,378 |  |  | $ | 29,687,878 |
Losses per share of ordinary shares - basic and diluted |  | $ | (0.06 | ) |  | $ | (0.11 | ) |  | $ | (0.11 | ) |  | $ | (0.25 | )
* | Due to the anti-dilutive effect, the computation of basic and diluted EPS did not include the shares underlying the exercise of warrants and unvested RSUs as the Company had a net loss for the three and six months ended December 31, 2023 and 2022.
* | The computation of diluted EPS did not include the shares underlying the exercise of options granted as none of the options were vested as December 31, 2023 and 2022.
* | For the three and six months ended December 31, 2023, 40,981 and 107,347 vested but unissued shares of restricted stock units under the 2020 Equity Incentive Plan (as discussed in Note 16) are considered issued shares and therefore are included in the computation of basic losses per share when the shares are fully vested.
* | For the three and six months ended December 31, 2022, 154,261 vested but unissued shares of restricted stock units under the 2020 Equity Incentive Plan (as discussed in Note 16) are considered issued shares and therefore are included in the computation of basic earnings (losses) per share when the shares are fully vested.

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