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Earing Per Share
6 Months Ended
Jun. 30, 2023
Earing Per Share  
Earnings per Share

7. Earnings per Share

 

Net income (loss) per share is computed by dividing the net amount excluding net income (loss) attributable to a non-controlling interest by the weighted average number of common shares outstanding during the period. Diluted net income (loss) per share reflects the potential dilution that could occur from common shares issuable through stock options, warrants, and other convertible securities. Such common stock equivalents are included or excluded from the calculation of diluted net income (loss) per share for each period as follows:

 

 

 

June 30, 2023

 

 

June 30, 2022

 

 

 

Three Months

 

 

Six Months

 

 

Three Months

 

 

Six Months

 

Incremental shares included in diluted net income (loss) per share

 

 

 

 

 

 

 

 

 

 

 

 

Stock options

 

 

2,915

 

 

 

3,794

 

 

 

-

 

 

 

-

 

Stock purchase warrants

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

 

2,915

 

 

 

3,794

 

 

 

-

 

 

 

-

 

Excluded in diluted net income (loss) per share as inclusion would have an antidilutive effect:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Stock options

 

 

332,164

 

 

 

332,164

 

 

 

405,384

 

 

 

405,384

 

Stock purchase warrants

 

 

289,294

 

 

 

289,294

 

 

 

562,263

 

 

 

562,263

 

 

 

 

621,458

 

 

 

621,458

 

 

 

967,647

 

 

 

967,647