v3.26.1
Earnings (Loss) Per Common Share
3 Months Ended
Mar. 31, 2026
Basic and fully diluted income (loss) per common share:  
Earnings (Loss) Per Common Share

Note 7 - Earnings (Loss) Per Common Share

 

The Company calculates net income (loss) per common share in accordance with ASC 260 “Earnings Per Share” (“ASC 260”). Basic and diluted net earnings (loss) per common share was determined by dividing net earnings (loss) applicable to common stockholders by the weighted average number of common shares outstanding during the period. The Company’s potentially dilutive shares, which include shares of Common Stock presented below on a post-reverse stock split basis that are exercisable or issuable from outstanding common stock options and common stock warrants, have not been included in the computation of diluted net loss per share for the three months ended March 31, 2026 and 2025 as the result would be anti-dilutive.

        
   Three Months Ended March 31, 
   2026   2025 
         
Stock warrants   284,292    284,292 
Stock options   157,140    122,332 
Total shares excluded from calculation   441,432    406,624