XML 47 R35.htm IDEA: XBRL DOCUMENT v3.25.1
Earnings per share (Tables)
9 Months Ended
Mar. 31, 2025
(LOSSES) EARNINGS PER SHARE  
Schedule of computation of basic and diluted earnings per share
                
   Three Months Ended March 31,   Nine Months Ended March 31, 
   2025   2024   2025   2024 
Numerator:                
Net (loss) income attributable to iPower Inc.  $(339,599)  $1,016,082   $(2,150,061)  $(2,185,261)
                     
Denominator:                    
Weighted-average shares used in computing basic and diluted earnings per share*  $31,455,248   $29,821,811   $31,434,479   $29,791,990 
(Losses) earnings per share of ordinary shares - basic and diluted  $(0.01)  $0.03   $(0.07)  $(0.07)

 

* 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/or the warrants and options were out of the money (the exercise price is higher than the market price) for the three and nine months ended March 31, 2025 and 2024.
   
* For the three and nine months ended March 31, 2025, 17,857 and 62,771 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.
   
* For the three and nine months ended March 31, 2024, 25,331 and 28,635 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.