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Earnings per share
 12 Months Ended
Jun. 30, 2025
EARNINGS (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 years presented:

        
   For the year ended
June 30,		 
   2025   2024 
Numerator:          
Net income (loss) attributable to iPower Inc.  $(4,968,288)  $(1,528,159)
Denominator:          
Weighted-average shares used in computing basic and diluted earnings per share*  $31,445,633   $29,878,196 
Earnings per share of ordinary shares - basic and diluted  $(0.16)  $(0.05)

 

* Due to the ani-dilutive effect, the computation of basic and diluted EPS did not include the shares underlying the exercise of warrants and RSUs as the Company had a net loss for the year ended June 30, 2025 and 2024.
   
* The computation of diluted EPS did not include the shares underlying the exercise of options granted as none of the options were vested and the exercise price of the options was higher than the market price as of June 30, 2025 and 2024.
   
* For the year ended June 30, 2025, 77,454 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 earnings (losses) per share when the shares are fully vested.
   
* For the year ended June 30, 2024, 44,285 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 earnings (loss) per share when the shares are fully vested.