Company: RMSGW
Filing Date: 2025-07-31
Form Type: 20-F
Source: 0001641172-25-021609
Chunk: 133

Company: Real Messenger Corp
Filing Date: 2025-07-31
Form: 20-F
Item: Item 19
Chunk 133
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 upon their respective rights to receive dividends as if all earnings for the period had been distributed.

The
calculation of the basic and diluted net loss per share attributable to the shareholders of the Company is based on the following
data (in dollars, except share data):

SCHEDULE
OF BASIC AND DILUTED NET LOSS PER SHARE ATTRIBUTABLE TO COMMON STOCKHOLDERS

                                                                        2025                                                2024                       2023                   
                                                                        For the Years Ended March 31,                                                                         
                                                                        2025                                                2024                       2023                   
 ──────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  Numerator:                                                                                                                                                                  
  Net loss                                                              $                                  ( 3,376,410      $         ( 4,899,006      $         ( 4,263,231  
  Less: Net loss attributable to holdback shares                                                              ( 88,006                          -                          -  
  Net loss attributable to the Company’s shareholders                   $                                  ( 3,288,404      $         ( 4,899,006      $         ( 4,263,231  
  Denominator:                                                                                                                                                                
  Weighted average ordinary shares outstanding – Basic and diluted                                           6,080,847                  4,500,000                  4,500,000  
  Net loss per share – Basic and diluted                                $                                       ( 0.54      $              ( 1.09      $              ( 0.95  

For
the years ended March 31, 2025, 2024 and 2023, diluted weighted average ordinary shares outstanding were equal to basic weighted average
ordinary shares due to the Company’s net loss position. Hence, no ordinary shares equivalents were included in the computation
of diluted net loss per share since such inclusion would have been antidilutive. Shares related information for all periods retrospectively
reflects the adjustments for Reverse Recapitalization (Note 4). The Company had 450,000 6,546,254

13. INCOME TAXES

Cayman
Islands

The
Cayman Islands currently levies no taxes on individuals or corporations based upon profits, income, gains, or appreciation and there
is no taxation in the nature of inheritance tax or estate duty. There are no other taxes likely to be material to us levied by the Government
of the Cayman Islands except for stamp duties which may be applicable on instruments