v3.26.1
Earnings (Loss) Per Share
 3 Months Ended
Mar. 31, 2026
Earnings Per Share [Abstract]  
Earnings (Loss) Per Share

 

21. Earnings (Loss) Per Share

 

The following is a reconciliation for the calculation of net income (loss) attributable to the Company and the basic and diluted earnings (loss) per share for the three months ended March 31, 2026 and 2025:

    

  

March 31,

2026

  

March 31,

2025

 
   Three Months Ended 
  

March 31,

2026

  

March 31,

2025

 
Net Income (Loss) Attributable to the Company  $(426,253)  $265,776 
           
Weighted-Average Shares Outstanding – Basic   259,677,719    174,681,755 
           
Weighted-Average Shares Outstanding – Diluted   259,677,719    266,662,315 
           
Earnings (Loss) Per Share Attributable to the Company – Basic  $(0.002)  $0.002 
           
Earnings (Loss) Per Share Attributable to the Company – Diluted  $(0.002)  $0.001 

 

Net loss attributable to the Company, as reported, is adjusted for dividends and various other adjustments as defined in ASC 260, Earnings Per Share.

 

After adjustments as defined in ASC 260, if the Company is in a net loss position, diluted loss per share is the same as basic loss per share when the issuance of shares on the exercise of convertible debentures, warrants, share options are anti-dilutive. After adjustments, as defined in ASC 260, if the Company is in a net income position, diluted earnings per share includes options, warrants, convertible debt and contingently issuable shares that are determined to be dilutive using the treasury stock method for all equity instruments issuable in equity units and the “if converted” method for the Company’s convertible debt.