Company: RMSGW
Filing Date: 2025-07-31
Form Type: 20-F
Source: 0001641172-25-021609
Chunk: 120

Company: Real Messenger Corp
Filing Date: 2025-07-31
Form: 20-F
Item: Item 19
Chunk 120
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 recognizes accrued interest and penalties related to unrecognized tax benefits, if any, as income tax expense. There were no

The
Company may be subject to potential examination by foreign taxing authorities in the area of income taxes. These potential examinations
may include questioning the timing and amount of deductions, the nexus of income among various tax jurisdictions and compliance with
foreign tax laws. The Company’s management does not expect that the total amount of unrecognized tax benefits will materially change
over the next twelve months.

The
Company’s tax provision is zero

Loss
per share

In accordance with ASC 260, Earnings Per Share, basic net earnings (loss)
per share is computed by dividing net income (loss) attributable to ordinary shareholders by the weighted average number of unrestricted
ordinary shares outstanding during the year using the two-class method. Under the two-class method, net income (loss) is allocated between
ordinary shares and other participating securities based on dividends declared (or accumulated) and participating rights in undistributed
earnings as if all the earnings for the reporting period had been distributed. The Company’s holdback shares are participating securities
because they are entitled to non-forfeitable dividends.

Basic
loss per ordinary share is computed by dividing net loss by the weighted-average number of ordinary shares outstanding during the period.
Diluted loss per share is computed by dividing net loss by the sum of the weighted average number of ordinary share outstanding and of
potential dilutive securities (e. g., convertible securities, options and warrants) as if they had been converted at the beginning of
the periods presented, or issuance date, if later. Potential ordinary shares that have an anti-dilutive effect (i. e., those that increase
income per share or decrease loss per share) are excluded from the calculation of diluted loss per share.

Foreign
currency translation

The Company’s reporting currency is the
U. S. dollar. Assets and liabilities denominated in foreign currencies are translated at year-end exchange rates, income and expense accounts
are translated at average rates of exchange for the year and equity is translated at historical exchange rates. Any translation gains
or losses are recorded in other comprehensive income (loss). Gains or losses resulting from foreign currency transactions are included
in net income (loss).

The
functional currency is U. S. dollar for the Company’s US entities and Hong Kong dollar for all other entities, which represents
the primary currency of the economic environment in which the entity operates. In general, for consolidation purposes, assets and liabilities
of