Company: IBACR
Filing Date: 2025-05-15
Form Type: 10-Q
Source: 0001641172-25-010982
Chunk: 51

Company: IB Acquisition Corp.
Filing Date: 2025-05-15
Form: 10-Q
Item: Part I, Item 8
Chunk 51
---
31, 2025

(Unaudited)

The
following table reflects the calculation of basic and diluted net income (loss) per common stock (in dollars, except per share amounts):

 SCHEDULE
OF BASIC AND DILUTED NET INCOME (LOSS) PER COMMON STOCK

    Redeemable  
    Non-redeemable  
    Redeemable  
    Non-redeemable  
    Redeemable  
    Non-redeemable  
    Redeemable  
    Non-redeemable 

    For the Three Months Ended March 31,  
    For the Six Months Ended March 31, 

    2025  
    2024  
    2025  
    2024 

    Redeemable  
    Non-redeemable  
    Redeemable  
    Non-redeemable  
    Redeemable  
    Non-redeemable  
    Redeemable  
    Non-redeemable 
  
    Basic net income (loss) per share of common stock: 

    Numerator: 

    Allocation of net income (loss) 
    $601,778  
    $222,348  
    $(22,948) 
    $(171,698) 
    $1,264,119  
    $467,075  
    $(17,630) 
    $(264,507)
  
    Denominator: 

    Weighted-average shares outstanding 
     11,500,000  
     4,249,090  
     383,333  
     2,868,132  
     11,500,000  
     4,249,090  
     189,560  
     2,844,061 
  
    Basic net income (loss) per common stock 
    $0.05  
    $0.05  
    $(0.06) 
    $(0.06) 
    $0.11  
    $0.11  
    $(0.09) 
    $(0.09)

    Redeemable  
    Non-redeemable  
    Redeemable  
    Non-redeemable  
    Redeemable  
    Non-redeemable  
    Redeemable  
    Non-redeemable 

    For