NOTE 13 – EARNINGS (LOSS) PER SHARE

9 Months Ended

Sep. 30, 2025

Earnings Per Share [Abstract]

NOTE 13 – EARNINGS (LOSS) PER SHARE

NOTE 13 – EARNINGS (LOSS) PER SHARE

Basic earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding. Shares issued during the period and shares canceled during the period are weighted for the portion of the period that they were outstanding. Diluted earnings (loss) per share is computed in a manner consistent with that of basic earnings per share while giving effect to all potentially dilutive shares of common stock outstanding during the period, which include the assumed conversion of all outstanding convertible securities. Diluted earnings (loss) per share were the same as basic net income (loss) per share for the three and nine months ended September 30, 2024, as shares issuable upon the conversion of the then-outstanding convertible securities were anti-dilutive as a result of the net loss incurred for those periods.

The table below sets forth the computation of basic and diluted earnings (loss) per share:


		For the three months ended September 30,								For the nine months ended September 30,
		2025				2024				2025				2024

Numerator:
Net income (loss)		$	384,747			$	(83,703	)		$	196,495			$	(258,892	)

Denominator:
Basic – weighted average shares outstanding			35,311,829				78,076,881				42,398,398				78,170,883
Effect of dilutive securities:
Convertible note			74,184				—				74,184				—
Series A preferred shares			178,950,000				—				178,950,000				—
Diluted – weighted average shares outstanding			214,336,013				78,076,881				221,422,582				78,170,883

Earnings (loss) per share:
Earnings (loss) per share: Basic		$	0.01			$	(0.00	)*		$	0.01			$	(0.00	)*
Earnings (loss) per share: Diluted		$	0.00	*		$	(0.00	)*		$	0.00	*		$	(0.00	)*

^* Less than US$0.005