NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Basic and diluted net loss per share (Policies) |
12 Months Ended |
|---|---|
Dec. 31, 2025 | |
| Policies | |
| Basic and diluted net loss per share | Basic and Diluted Net Loss per Share
Basic loss per common share is computed by dividing net loss attributable to common stockholders by the weighted average number of common shares outstanding for the period before giving effect to stock options, stock warrants, restricted stock units and convertible securities outstanding, which are considered to be dilutive common stock equivalents. Diluted net loss per common share is calculated based on the weighted average number of common and potentially dilutive shares outstanding during the period after giving effect to dilutive common stock equivalents. Contingently issuable shares are included in the computation of basic loss per share when issuance of the shares is no longer contingent. The common stock equivalents not included in the computation of earnings per share because the effect was antidilutive, were related to convertible debt and totaled 1,118,269 and 1,100,000, the convertible preferred stock that totaled 1,995,600 and 2,039,600 and the outstanding warrants that totaled 0 and 166,667 for the years ended December 31, 2025 and 2024, respectively. |