Basic and Diluted Loss Per Share (Tables)

12 Months Ended

Jun. 30, 2025

Basic and Diluted Loss Per Share [Abstract]

Schedule of Basic and Diluted Loss Per Share

The following table presents the computation of basic and diluted loss per share attributable to common stockholders, for the periods presented:

	For the Years Ended June 30,
	2025			2024
Net loss – basic EPS	$	(9,020,136	)	$	(3,430,642	)
Interest expenses incurred on the convertible note		-			264,445
Net loss – basic and diluted EPS	$	(9,020,136	)	$	(3,166,197	)

Basic and diluted weighted average shares outstanding*		6,148,467			3,303,333

Basic and diluted loss per share	$	(1.47	)	$	(1.04	)

*	There were no shares that have a dilutive effect for the years ended June 30, 2025 and 2024.

Schedule of Dilutive Common Share Equivalents Outstanding Excluded in Diluted Net Loss Per Share Calculation

The following table outlines dilutive common share equivalents outstanding, which are excluded in the above diluted net loss per share calculation, as the effect of their inclusion would be anti-dilutive or the share equivalents were contingently issuable as of each period presented:

	For the Years Ended June 30,
	2025		2024

Warrants *		12,145,917		-
RSUs*		693,929		-
Common stock underlying from the convertible notes *		-		690,176
Total		12,839,846		690,176

*	The Company’s outstanding warrants, RSUs, and common stock that is potentially convertible from the convertible notes were excluded from the computation of diluted EPS because it has anti-dilutive effect as the company had a net loss during the periods presented.

Foxx Development Holdings Inc. 10-K