| Schedule of Basic and Diluted Earnings Per Common Share |
The following table sets forth the computation of basic and diluted earnings per common share for the year ended December 31, 2025 and December 31, 2024: | | | | | | | | | | | | | | | | | | | Year Ended
December 31, | | | | | | 2025 | | 2024 | Basic: | | | | | (As restated) | | (As restated) | Income (loss) from continuing operations | | | | | $ | (24,565) | | | $ | 10,259 | | Loss from discontinued operations | | | | | — | | | (69) | | Net income (loss) | | | | | (24,565) | | | 10,190 | | Less: Preferred stock dividend paid and earned | | | | | 1,541 | | | 1,541 | | Net income available to (loss attributable to) common shareholders | | | | | $ | (26,106) | | | $ | 8,649 | | Weighted average common shares outstanding | | | | | 4,129,655 | | | 4,133,082 | | | | | | | | | | Basic earnings (loss) per common share: | | | | | | | | Continuing operations | | | | | $ | (6.32) | | | $ | 2.11 | | Discontinued operations | | | | | — | | | (0.02) | | Total | | | | | $ | (6.32) | | | $ | 2.09 | | | | | | | | | | Diluted: | | | | | | | | Income (loss) from continuing operations | | | | | $ | (24,565) | | | $ | 10,259 | | Loss from discontinued operations | | | | | — | | | (69) | | Net income (loss) | | | | | (24,565) | | | 10,190 | | Less: Preferred stock dividend paid and earned | | | | | 1,541 | | | 1,541 | | Add: Series B preferred stock and preferred C stock dividends | | | | | — | | | — | | Net income available to (loss attributable to) common shareholders | | | | | $ | (26,106) | | | $ | 8,649 | | Weighted average common shares outstanding for basic earnings per common share | | | | | 4,129,655 | | | 4,133,082 | | Add: Dilutive effects of conversion of Series B preferred stock and Preferred C to common stock | | | | | — | | | — | | Add: Dilutive effects of assumed exercises of stock options and warrants | | | | | — | | | — | | Average shares and dilutive potential common shares | | | | | 4,129,655 | | | 4,133,082 | | | | | | | | | | Diluted earnings (loss) per common share: | | | | | | | | Continuing operations | | | | | $ | (6.32) | | | $ | 2.11 | | Discontinued operations | | | | | — | | | (0.02) | | Total | | | | | $ | (6.32) | | | $ | 2.09 | |
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| Schedule of Antidilutive Securities Excluded from Calculation of Weighted Average Shares Outstanding |
The following securities outstanding at December 31, 2025 and December 31, 2024 have been excluded from the calculation of weighted average shares outstanding as their effect on the calculation of earnings (loss) per share are antidilutive: | | | | | | | | | | | | | | | | | | | Year Ended
December 31, | | | | | | 2025 | | 2024 | | | | | | | | (As restated) | Common stock options | | | | | 362,551 | | 365,680 | | Convertible Series B preferred stock | | | | | 3,210 | | 3,210 | | Convertible Series C preferred stock | | | | | 6,446 | | 6,446 |
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