v3.26.1
Earnings (Loss) Per Common Share (EPS)
6 Months Ended
Jun. 30, 2026
Earnings (Loss) Per Common Share (EPS)  
Earnings (Loss) Per Common Share (EPS)

13. Earnings (Loss) Per Common Share (EPS)

 

The computations of basic and diluted earnings (loss) per share were as follows for the periods presented below:

 

 

 

THREE MONTHS ENDED

 

 

SIX MONTHS ENDED

 

 

 

JUNE 30,

 

 

JUNE 30,

 

 

 

2026

 

 

2025

 

 

2026

 

 

2025

 

 

 

(Unaudited)

 

Basic Earnings Per Share Computation:

 

 

 

 

 

 

 

 

 

 

 

 

Net income (loss)

 

$66,420

 

 

$(618,459)

 

$143,380

 

 

$(1,342,522)

Weighted average number of common shares

 

 

9,893,403

 

 

 

9,586,166

 

 

 

9,883,090

 

 

 

9,569,660

 

Basic and Diluted earning (loss) per share

 

$0.01

 

 

$(0.06)

 

$0.01

 

 

$(0.14)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Diluted Earnings Per Share Computation:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net income (loss)

 

$66,420

 

 

$(618,459)

 

$143,380

 

 

$(1,342,522)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Weighted average number of common shares

 

 

9,893,403

 

 

 

9,586,166

 

 

 

9,883,090

 

 

 

9,569,660

 

Incremental shares from assumed conversions of dilutive securities

 

 

273,311

 

 

 

-

 

 

 

247,719

 

 

 

-

 

Adjusted weighted average number of common shares

 

 

10,166,714

 

 

 

9,586,166

 

 

 

10,130,809

 

 

 

9,569,660

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Diluted earning (loss) per share

 

$0.01

 

 

$(0.06)

 

$0.01

 

 

$(0.14)

  

For the three and six months ended June 30, 2025, the Company had unexercised stock options of 408,570 and warrants to purchase 150,000 shares of common stock, outstanding, that were anti-dilutive.