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Earnings Per Share
 6 Months Ended
Dec. 31, 2025
EARNINGS (LOSSES) PER SHARE  
Earnings Per Share

Note 14 – Earnings Per Share

 

The following table sets forth the computation of basic and diluted earnings per share for the periods presented:

 

                    
   Three Months Ended
December 31,		   Six Months Ended
December 31,		 
   2025   2024   2025   2024 
Numerator:                
Net loss attributable to iPower Inc.  $(1,193,281)  $218,819   $(1,726,929)  $(1,810,462)
                     
Denominator:                    
Weighted-average shares used in computing basic and diluted earnings per share*  $1,102,378   $1,047,917   $1,075,986   $1,047,570 
Earnings (losses) per share of ordinary shares - basic and diluted  $(1.08)  $0.21   $(1.60)  $(1.73)

 

* 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 and six months ended December 31, 2025 and 2024.
   
* For the three and  six months ended December 31, 2025, 81,676 and 82,217 vested but unissued shares of restricted stock units under the 2020 Equity Incentive Plan (as discussed in Note 15) 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, 2024, 2,974 and 3,579 vested but unissued shares of restricted stock units under the 2020 Equity Incentive Plan (as discussed in Note 15) are considered issued shares and therefore are included in the computation of basic losses per share when the shares are fully vested.