LOSS PER SHARE (Tables)

6 Months Ended

Jun. 30, 2025

For the three and six months ended June 30, 2025 and 2024, loss per share of the Company are as follows:

SCHEDULE OF LOSS PER SHARE

	2025			2024			2025			2024
	Three Months Ended June 30						Six Months Ended June 30
	2025			2024			2025			2024
Numerator:
Net Loss	$	(401,403	)	$	(278,225	)	$	(841,811	)	$	(804,827	)
Net loss per share attributable to common stockholders	$	(401,403	)	$	(278,225	)	$	(841,811	)	$	(804,827	)
Denominator:
Weighted average common shares outstanding, basic and diluted		16,072,267			11,346,535			14,407,244			11,346,535
Net loss per share attributable to common stockholders, basic and diluted	$	(0.02	)	$	(0.02	)	$	(0.06	)	$	(0.07	)

SCHEDULE OF COMPUTATION OF DILUTED NET LOSS PER SHARE

The Company excluded the following from the computation of diluted net loss per share attributable to common shareholders for the three months ended June 30, 2025 and 2024 because including them would have had an anti-dilutive effect:

	2025		2024		2025		2024
	Three Months Ended June 30				Six Months Ended June 30
	2025		2024		2025		2024
Shares issuable upon exercise of stock options		1,461,236		290,861		1,461,236		290,861
Warrants to purchase common stock outstanding		350,000		350,000		350,000		350,000
Total		2,109,211		640,861		2,109,211		640,861
Anti-dilutive shares		2,109,211		640,861		2,109,211		640,861

Accustem Sciences Inc. 10-Q