Net (Loss) Income per Share

9 Months Ended

Sep. 30, 2026

Net (Loss) Income per Share [Abstract]

(7) Net (Loss) Income per Share

Basic net (loss) income per share is based on the weighted average number of common shares outstanding. Diluted net income per share is based on the weighted average number of common shares outstanding and the dilutive effect of outstanding stock options.

	3 Months Ended September 30,					9 Months Ended September 30,
	2026		2025			2026		2025

Weighted average common shares outstanding – basic		10,767,499		10,767,501			10,767,500		10,767,501
Potential shares exercisable under stock option plans		-		279,348			-		311,033
Less: Dilutive effect of outstanding stock option awards		-		(198,242	)		-		(225,555	)
Weighted average common shares outstanding – diluted		10,767,499		10,848,607			10,767,500		10,852,979

For the three and nine months ended September 30, 2026, diluted net loss per share is the same as basic net loss per share because the effect of potential common shares was anti-dilutive due to the net loss reported for the period.

For the three and nine months ended September 30, 2025, the computation of diluted net income per share excludes the effects of the assumed exercise of 568,900 and 536,900 stock options, respectively, since their inclusion would be anti-dilutive as their exercise prices were above the average market value.