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NET INCOME (LOSS) PER SHARE | 3 Months Ended
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Mar. 31, 2023
Earnings Per Share [Abstract] |
NET INCOME (LOSS) PER SHARE | NOTE 12 - NET INCOME (LOSS) PER SHARE Net income (loss) per share for the three-month periods ended March 31, 2022 and 2023 are as follows: SCHEDULE OF NET LOSS PER SHARE BASIC AND DILUTED
|  | 2022 |  |  | 2023 |
|  | Three Months Ended |
|  | March 31, |
|  | 2022 |  |  | 2023 |
Basic and diluted loss per share |  |  |  |  |  |  |  |
Net income (loss) attributable to common stockholders |  | $ | (4,124 | ) |  | $ | 3,494 |
Addback: Preferred stock dividend and accretion |  |  | - |  |  |  | 1,275 |
Allocation of earning to participating securities |  |  | - |  |  |  | (896 | )
Numerator for basic EPS – income available to common stockholders |  |  | (4,124 | ) |  |  | 3,873 |
Weighted-average common share outstanding - basic |  |  | 35,332 |  |  |  | 35,548 |
Effect of dilutive securities |  |  | - |  |  |  | 80 |
Weighted-average common share outstanding - diluted |  |  | 35,332 |  |  |  | 35,628 |
Net income (loss) attributable to common stockholders - basic |  | $ | (0.12 | ) |  | $ | 0.11 |
Net income (loss) attributable to common stockholders - diluted |  | $ | (0.12 | ) |  | $ | 0.11 |
Basic income (loss) per share is calculated by dividing net income (loss) attributable to common shareholders by the weighted-average number of common shares outstanding during the period. Diluted income (loss) per share reflects the potential dilution assuming common shares were issued upon the exercise of outstanding options and the proceeds thereof were used to purchase outstanding common shares. Dilutive potential common shares include outstanding stock options, warrants and restricted stock and performance share awards. We include participating securities (unvested share-based payment awards and equivalents that contain non-forfeitable rights to dividends or dividend equivalents) in the computation of earnings per share pursuant to the two-class method. Our participating securities consist solely of preferred stock, which have contractual participation rights equivalent to those of stockholders of unrestricted common stock. The two-class method of computing earnings per share is an allocation method that calculates earnings per share for common stock and participating securities. During periods of net loss, no effect is given to the participating securities because they do not share in the losses of the Company. For the three-month period ended March 31, 2022, the basic and diluted weighted-average shares outstanding are the same, since the effect from the potential exercise of outstanding stock options, conversion of preferred stock, and vesting of restricted stock and restricted stock units totaling 16,882 would have been anti-dilutive due to the loss. For the three-month period ended March 31, 2023, the two-class method of computing earnings per share was anti-dilutive. As a result, the weighted-average number of shares outstanding used in the computation of diluted earnings per share does not include 9,277 shares from the conversion of preferred stock, warrants, stock options and restricted stock awards because the effect would have been anti-dilutive.

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//260/tableOfContent Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-2 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-3 + Details
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