NOTE 15 - EARNINGS PER SHARE

Basic income (loss) per common share is calculated by dividing net income (loss) available to common shareholders by the number of weighted average common shares issued and outstanding. Diluted income (loss) per common share is calculated by dividing net income (loss) available to common shareholders by the weighted average number of common shares issued and outstanding for the period, plus amounts representing the dilutive effect from the conversion of the convertible notes, as applicable. The Company calculates dilutive potential common shares for convertible securities using the as-if-converted method, which assumes the convertible securities will be converted as of the beginning of the period or the issuance date if later. The Company also calculates dilutive potential common shares using the treasury stock method for options and warrants.

A reconciliation of the Company's basic and diluted income (loss) per common share is as follows:

	For the Three Months Ended,							For the Nine Months Ended,
	April 30,							April 30,
	2025				2024			2025			2024

Numerator:
Net loss from continuing operations	$	(386,010	)	$	(640,660	)	$	(1,078,523	)	$	(1,263,651	)
Net (loss) income from discontinued operations	$	-		$	(32,105	)	$	1,632,517		$	177,096
Net (loss) income (loss)	$	(386,010	)	$	(672,765	)	$	553,994		$	(1,086,555	)

Denominator:
Basic weighted average common shares outstanding		58,902,612			63,155,947			59,754,260			62,078,537
Effect of potentially dilutive convertible notes		-			-			62,191,578			3,237,337
Dilutive weighted average common shares outstanding		58,902,612			63,155,947			121,945,838			65,315,874

Net loss from continuing operations per common share:
Basic	$	(0.01	)	$	(0.01	)	$	(0.02	)	$	(0.02	)
Diluted	$	(0.01	)	$	(0.01	)	$	(0.02	)	$	(0.02	)
Net income from discontinued operations per common share:
Basic	$	(0.00	)	$	(0.00	)	$	0.03		$	(0.00	)
Diluted	$	(0.00	)	$	(0.00	)	$	0.01		$	(0.00	)
Net income (loss) per common share:
Basic	$	(0.01	)	$	(0.00	)	$	0.01		$	(0.02	)
Diluted	$	(0.01	)	$	(0.01	)	$	0.00		$	(0.02	)

The following potentially dilutive securities have been excluded from computations of dilutive weighted average shares outstanding as they would be anti-dilutive:

	April 30, 2025	April 30, 2024
Warrants	300,000	450,000
Convertible Notes	-	-
Total	300,000	450,000