v3.26.1
Earnings (Loss) Per Common Share (EPS)
 3 Months Ended
Mar. 31, 2026
Earnings (Loss) Per Common Share (EPS)  
Earnings (Loss) Per Common Share (EPS)

13. Earnings (Loss) Per Common Share (EPS)

 

The computations of basic and diluted earnings (loss) per share were as follows for the periods presented below:

 

 

 

THREE MONTHS ENDED

 

 

 

MARCH 31,

 

 

 

2026

 

 

2025

 

 

 

(Unaudited)

 

Basic Earnings Per Share Computation:

 

 

 

 

 

 

Net income (loss)

 

$76,960

 

 

$(724,063)

Weighted average number of common shares

 

 

9,872,662

 

 

 

9,552,971

 

Basic and Diluted Loss Per Share

 

$0.01

 

 

$(0.08)

 

 

 

 

 

 

 

 

 

Diluted Earnings Per Share Computation:

 

 

 

 

 

 

 

 

Net income (loss)

 

$76,960

 

 

$(724,063)

 

 

 

 

 

 

 

 

 

Weighted average number of common shares

 

 

9,872,662

 

 

 

9,552,971

 

Incremental shares from assumed conversions

 

 

 

 

 

 

 

 

of dilutive securities

 

 

201,148

 

 

 

-

 

Adjusted weighted average number of

 

 

 

 

 

 

 

 

common shares

 

 

10,073,810

 

 

 

9,552,971

 

 

 

 

 

 

 

 

 

 

Diluted Loss Per Share

 

$0.01

 

 

$(0.08)

 

For the three months ended March 31, 2025, the Company had unexercised stock options of 408,570 and warrants to purchase 150,000 shares of common stock, outstanding, that were anti-dilutive.