NOTE
19. NET INCOME (LOSS) PER SHARE
The
calculation of the weighted average number of shares outstanding and income (loss) per share for the three and six months ended June
30, 2026 and 2025 is as follows:
SCHEDULE OF WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING AND LOSS PER SHARE OUTSTANDING
| | |
2026 | | |
2025 | | |
2026 | | |
2025 | |
| | |
Three Months Ended June 30, | | |
Six months ended June 30, | |
| | |
2026 | | |
2025 | | |
2026 | | |
2025 | |
| Numerator for basic and diluted income (loss) per share – Net income (loss) attributable to common stockholders – continuing operations | |
$ | (3,790,332 | ) | |
$ | (4,155,432 | ) | |
$ | (5,039,298 | ) | |
$ | 192,463 | |
| | |
| | | |
| | | |
| | | |
| | |
| Numerator for basic and diluted income (loss) per share – Net income (loss) attributable to common stockholders – discontinued operations (net of noncontrolling interests) | |
| (756,436 | ) | |
| (389,769 | ) | |
| (5,392,785 | ) | |
| (474,193 | ) |
| | |
| | | |
| | | |
| | | |
| | |
| Denominator for basic income (loss) per share – weighted average shares outstanding | |
| 827,849 | | |
| 68,390 | | |
| 635,258 | | |
| 34,867 | |
| | |
| | | |
| | | |
| | | |
| | |
| Dilutive effect of shares issuable upon conversion of convertible debt and the exercise of stock options and warrants outstanding | |
| — | | |
| — | | |
| — | | |
| — | |
| | |
| | | |
| | | |
| | | |
| | |
| Denominator for diluted income (loss) per share – adjusted weighted average shares outstanding | |
| 827,849 | | |
| 68,390 | | |
| 635,258 | | |
| 34,867 | |
| | |
| | | |
| | | |
| | | |
| | |
| Net income (loss) per share: | |
| | | |
| | | |
| | | |
| | |
| Basic: | |
$ | (5.49 | ) | |
$ | (66.46 | ) | |
| (16.42 | ) | |
| (8.08 | ) |
| Continuing operations | |
| (4.58 | ) | |
| (60.76 | ) | |
| (7.93 | ) | |
| 5.52 | |
| Discontinued operations | |
| (0.91 | ) | |
| (5.70 | ) | |
| (8.49 | ) | |
| (13.60 | ) |
| | |
| | | |
| | | |
| | | |
| | |
| Diluted: | |
$ | (5.49 | ) | |
$ | (66.46 | ) | |
| (16.42 | ) | |
| (8.08 | ) |
| Continuing operations | |
| (4.58 | ) | |
| (60.76 | ) | |
| (7.93 | ) | |
| 5.52 | |
| Discontinued operations | |
| (0.91 | ) | |
| (5.70 | ) | |
| (8.49 | ) | |
| (13.60 | ) |
Basic
income (loss) per share is based upon the weighted average number of shares of common stock outstanding during the period. Diluted income
(loss) per share gives effect to all potentially dilutive securities outstanding during the period. For the three and six months ended
June 30, 2026 and 2025, all shares issuable upon the conversion of convertible debt and the exercise of outstanding stock options and
warrants were antidilutive and, therefore, were not included in the computation of diluted income (loss) per share.
|