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EARNINGS (LOSS) PER SHARE
 3 Months Ended
Mar. 31, 2026
Earnings Per Share [Abstract]  
EARNINGS (LOSS) PER SHARE

NOTE 5 – EARNINGS (LOSS) PER SHARE

 

The following table sets forth the computation of basic and diluted net loss per share of common stock for the three months ended March 31, 2026 and 2025, respectively:

        
   Three Months Ended March 31, 
   2026   2025 
Net loss attributable to common stockholders (basic)  $(393,673)  $(180,313)
Shares used to compute net loss per common share, basic and diluted   586,292,841    556,489,737 
Net loss per share attributable to common stockholders, basic and diluted  $(0.00)  $(0.00)

  

Basic net loss per share is calculated by dividing net loss by the weighted average number of common shares outstanding during the period. Diluted net loss per share is computed by dividing net loss by the weighted-average number of common shares and common share equivalents outstanding for the period. Common stock equivalents are only included when their effect is dilutive. The Company’s potentially dilutive securities, which include stock options, convertible debt, convertible preferred stock and common stock warrants have been excluded from the computation of diluted net loss per share as they would be anti-dilutive. For all periods presented, there is no difference in the number of shares used to compute basic and diluted shares outstanding due to the Company’s net loss position.

 

The following outstanding common stock equivalents have been excluded from diluted net loss per common share for the three months ended March 31, 2026 and 2025, respectively, because their inclusion would be anti-dilutive:

        
   As of March 31, 
   2026   2025 
Potentially issuable shares related to convertible notes payable   18,670,141    777,016,043 
Potentially issuable vested shares to directors and officers   –    8,200,000 
Potentially issuable unvested shares to directors and officers   –    6,100,000 
Total anti-dilutive common stock equivalents   18,670,141    791,316,043