| Earnings (loss) Per Share |
Note 5 - The following tables set forth the calculation of basic and diluted earnings per share for the three-month period ended September 30, 2026 and September 30, 2025: | | Three Months Ended September 30, 2026 | | | | Income (Numerator) | | | Shares (Denominator) | | | Per-Share Amount | | | | | | | | | | | | Net income before loss on discontinued operations and taxes | | $ | 388,963 | | | | 22,707,749 | | | $ | .02 | | Loss on discontinued operations | | | (277,539 | ) | | | 22,707,749 | | | | (.01 | ) | Income tax expense | | | (26,742 | ) | | | 22,707,749 | | | | - | | Net income | | | 84,682 | | | | | | | $ | .00 | | | | | | | | | | | | | | | Effect of dilutive securities | | | | | | | | | | | | | Stock option dilution | | | | | | | 939,545 | | | | | | Diluted earnings per share | | | | | | | | | | | | | Net income | | | 84,682 | | | | 23,647,294 | | | $ | - | |
| | Three Months Ended September 30, 2025 | | | | Income (Numerator) | | | Shares (Denominator) | | | Per-Share Amount | | Net income | | $ | 553,593 | | | | 22,215,512 | | | $ | .03 | | Effect of dilutive securities | | | | | | | | | | | | | Stock option and warrant dilution | | | | | | | 2,600,569 | | | | | | After-tax interest on convertible notes | | | 14,375 | | | | | | | | | | Convertible notes | | | | | | | 1,150,000 | | | | | | Diluted earnings per share | | | | | | | | | | | | | Net income | | $ | 567,968 | | | | 25,966,081 | | | $ | .02 | |
The following tables set forth the calculation of basic and diluted earnings per share for the nine-month periods ended September 30, 2026 and September 30, 2025: | | Nine Months Ended September 30, 2026 | | | | Income (Numerator) | | | Shares (Denominator) | | | Per-Share Amount | | | | | | | | | | | | Net income before loss on discontinued operations and taxes | | $ | 800,876 | | | | 22,461,631 | | | $ | .04 | | Loss on discontinued operations | | | (279,728 | ) | | | 22,461,631 | | | | (.01 | ) | Income tax expense | | | (125,076 | ) | | | 22,461,631 | | | | (.01 | ) | Net income | | | 396,072 | | | | | | | $ | .02 | | | | | | | | | | | | | | | Effect of dilutive securities | | | | | | | | | | | | | Stock option dilution | | | | | | | 939,545 | | | | | | Diluted earnings per share | | | | | | | | | | | | | Net income | | | 396,072 | | | | 23,401,176 | | | $ | .02 | |
| | Nine Months Ended September 30, 2025 | | | | Income (Numerator) | | | Shares (Denominator) | | | Per-Share Amount | | Net income | | $ | 882,839 | | | | 22,215,512 | | | $ | .04 | | | | | | | | | | | | | | | Effect of dilutive securities | | | | | | | | | | | | | Stock option and warrant dilution | | | | | | 2,600,569 | | | | | | After-tax interest on convertible notes | | | 43,125 | | | | | | | | | | Convertible notes | | | | | | | 1,150,000 | | | | | | | | | | | | | | | | | | Diluted earnings per share | | | | | | | | | | | | | Net income | | $ | 925,964 | | | | 25,966,081 | | | $ | .04 | |
|