Numerator:

Net earnings (loss) attributable to common shareholders

$

(237

)

$

646

$

(486

)

$

554

Add: After tax effect of convertible notes interest

4

12

Net earnings (loss) attributable for dilutive securities

$

(233

)

$

650

$

(474

)

$

566

Denominator:

Weighted average number of common shares - basic

493,968

Dilutive effect of:

Shares issuable upon conversion of convertible notes payable

-

250,656

-

250,656

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

-

4,380

-

4,380

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

-

2,319,440

-

2,319,440

Weighted average number of common shares - dilutive

493,968

3,068,444

493,968

3,068,444

Basic loss per common share:

Net loss available to common shareholders

$

(0.48

)

$

1.31

$

(0.98

)

$

1.12

Diluted loss per common share:

Net loss available to common shareholders

$

(0.47

)

$

0.21

$

(0.96

)

$

0.18