Numerator:

Net earnings (loss) attributable to common shareholders

$

5

$

(75

)

$

(249

)

$

(92

)

Add: After tax effect of convertible notes interest

4

-

12

-

Net earnings (loss) attributable for dilutive securities

$

9

$

(75

)

$

(237

)

$

(92

)

Denominator:

Weighted average number of common shares - basic

493,968

657,084

493,968

657,084

Dilutive effect of:

Shares issuable upon conversion of convertible notes payable

-

Shares issuable upon conversion of 95,226 Class A Preferred Shares

-

Shares issuable upon conversion of 231,944 Class C Preferred Shares

-

Weighted average number of common shares - dilutive

493,968

657,084

493,968

657,084

Basic loss per common share:

Net loss available to common shareholders

$

0.01

$

(0.11

)

$

(0.50

)

$

(0.14

)

Diluted loss per common share:

Net loss available to common shareholders

$

0.02

$

(0.11

)

$

(0.48

)

$

(0.14

)