v3.26.3
Note 6 - Income (Loss) Per Share
9 Months Ended
Jul. 31, 2026
Notes to Financial Statements  
Earnings Per Share [Text Block]

Note 6 Income (loss) per share

 

Basic income (loss) per share is computed by dividing net income (loss) by the weighted average number of common shares outstanding during the period. Diluted earnings per share is computed by dividing net income by the weighted average number of common shares outstanding, increased by the effects of assuming that other potentially dilutive securities (such as stock options) outstanding during the period had been exercised and the treasury stock method had been applied. During the three and nine months ended  July 31, 2026, we reported net income. In periods with a net loss, the basic loss per share equals the diluted loss per share as all common stock equivalents are excluded from the per share calculation due to their anti-dilutive effect. Potentially issuable securities that are out-of-the-money totaled 0 and 50,000 shares for the three months ended  July 31, 2026 and 2025, respectively, and 0 and 50,000 shares for the nine months ended July 31, 2026 and 2025, respectively, and were excluded from the calculation of diluted per share amounts because of their anti-dilutive effect.

 

The following table summarizes the computation of basic and diluted weighted average shares outstanding:

 

 

 

Three Months Ended July 31,

 

 

Nine Months Ended July 31,

 

 

 

2026

 

 

2025

 

 

2026

 

 

2025

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Weighted average shares outstanding for basic earnings per share

 

 

10,850,483

 

 

 

10,668,375

 

 

 

10,806,219

 

 

 

10,632,566

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Add effects of potentially dilutive securities-assumed exercise of stock options

 

 

749,816

 

 

 

105,929

 

 

 

591,352

 

 

 

-

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Weighted average shares outstanding for diluted earnings per share

 

 

11,600,299

 

 

 

10,774,304

 

 

 

11,397,571

 

 

 

10,632,566