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LOSS PER SHARE
 12 Months Ended
Jun. 30, 2025
Earnings Per Share [Abstract]  
LOSS PER SHARE

NOTE 18. LOSS PER SHARE

 

Basic loss per common share is computed by dividing net loss allocable to common shareholders by the weighted average number of shares of common stock or common stock equivalents outstanding. Diluted loss per common share is computed similar to basic loss per common share except that it reflects the potential dilution that could occur if dilutive securities or other obligations to issue common stock were exercised or converted into common stock.

 

   2025   2024 
   Years Ended June 30, 
   2025   2024 
Net loss attributable to Intelligent Bio Solutions Inc.  $(10,568,733)  $(10,156,759)
Basic and diluted net loss per share attributed to common shareholders  $(2.00)  $(6.38)
Weighted-average number of shares outstanding   5,273,643    1,592,746 

 

The following outstanding warrants, options and preferred shares were excluded from the computation of diluted net loss per share for the periods presented because their effect would have been anti-dilutive:

 

   2025   2024 
   June 30, 2025   June 30, 2024 
Warrants   5,508,496    6,310,684