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Earnings per share | 3 Months Ended
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Sep. 30, 2024
LOSSES PER SHARE |
Earnings per share | Note 13 – 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 |  |  |  |  |  |
|  | For the three months ended September 30, |
|  | 2024 |  |  | 2023 |
Numerator: |  |  |  |  |  |  |  |
Net loss attributable to iPower Inc. |  | $ | (2,029,281 | ) |  | $ | (1,286,515 | )
Denominator: |  |  |  |  |  |  |  |
Weighted-average shares used in computing basic and diluted earnings per share* |  | $ | 31,417,203 |  |  | $ | 29,764,515 |
Losses per share of ordinary shares - basic and diluted |  | $ | (0.06 | ) |  | $ | (0.04 | )
* | Due to the anti-dilutive effect, the computation of basic and diluted EPS did not include the shares underlying the exercise of warrants, options, and unvested RSUs as the Company had a net loss for the three months ended September 30, 2024 and 2023.
* | For the three months ended September 30, 2024 and 2023, 71,343 and 66,366 vested but unissued shares of restricted stock units under the 2020 Equity Incentive Plan (as discussed in Note 14) are considered issued shares and therefore are included in the computation of basic losses per share when the shares are fully vested.

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