v3.26.1
LOSS PER SHARE
3 Months Ended
Mar. 31, 2026
LOSS PER SHARE  
LOSS PER SHARE

NOTE 12 – LOSS PER SHARE 

 

The Company calculates earnings (loss) per share ("EPS") in accordance with FASB ASC 260, Earnings Per Share. Basic EPS is computed by dividing the net loss attributable to common stockholders by the weighted-average number of common shares outstanding during the period. Diluted loss per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock. For the three months ended March 31, 2026 and 2025, the Company reported a net loss; therefore, diluted EPS is calculated the same as basic EPS, as the inclusion of all potentially dilutive securities would be anti-dilutive.

 

The following securities were excluded from the calculation of diluted loss per share because their effect would have been anti-dilutive:

 

  · Options and warrants: 2,687,699 shares (2026), 1,869,604 shares (2025)

  · Unvested RSUs: 1,401,844 shares (2026), 0 shares (2025).