v3.26.1
Note 7 - Earnings (Loss) Per Share
6 Months Ended
Jun. 30, 2024
Notes to Financial Statements  
Earnings Per Share [Text Block]

7.

Earnings (Loss) per Share

 

The following is the computation of earnings (loss) per basic and diluted share:

 

   

Three Months Ended June 30,

   

Six Months Ended June 30,

 

(in thousands, except share and per share data)

 

2024

   

2023

   

2024

   

2023

 
                                 

Numerator:

                               

Income (loss) from continuing operations

  $ (68 )   $ 177     $ 224     $ 8  

Add: After tax effect of convertible notes interest

    4       4       8       12  

Income (loss) from continuing operations attributable to Common Stockholders

    (64 )     181       232       20  
                                 

Income (loss) from discontinued operations, net of income taxes

    -       (1,121 )     81       (1,677 )

Less: Noncontrolling interest in subsidiary

    -       949       (66 )     1,420  

Income (loss) from discontinued operations attributable to Common Stockholders

    -       (172 )     15       (257 )
                                 

Net earnings (loss) attributable for dilutive securities

  $ (64 )   $ 9     $ 247     $ (237 )
                                 

Denominator:

                               

Weighted average number of common shares - basic

    493,968       493,968       493,968       493,968  

Dilutive effect of:

                               

Shares issuable upon conversion of convertible notes payable

    254,391       254,391       254,391       254,391  

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

    4,380       4,380       4,380       4,380  

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

    2,319,440       2,319,440       2,319,440       2,319,440  

Weighted average number of common shares - dilutive

    3,072,179       3,072,179       3,072,179       3,072,179  
                                 

Income (loss) from continuing operations:

                               

Basic

  $ (0.13 )   $ 0.37     $ 0.47     $ 0.04  

Diluted

  $ (0.13 )   $ 0.06     $ 0.08     $ 0.01  

Income (loss) from discontinued operations:

                               

Basic

  $ -     $ (0.35 )   $ 0.03     $ (0.52 )

Diluted

  $ -     $ (0.35 )   $ 0.00     $ (0.52 )

Earnings (loss) per share:

                               

Basic

  $ (0.13 )   $ 0.02     $ 0.50     $ (0.48 )

Diluted

  $ (0.13 )   $ 0.00     $ 0.08     $ (0.48 )

 

In periods when we incur a net loss, the computation of diluted earnings per share for each of the periods above excludes shares issuable upon conversion of the Company’s Class A Preferred Shares, Class C Preferred Shares and convertible notes payable because the effect of the conversions would be anti-dilutive. Similarly, outstanding options and restricted Common Shares were not included in the computation of diluted earnings per share for each of the periods above because they would be anti-dilutive.