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Earing Per Share
9 Months Ended
Sep. 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:

 

 

 

September 30, 2023

 

 

September 30, 2022

 

 

 

Three Months

 

 

Nine Months

 

 

Three Months

 

 

Nine Months

 

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

 

 

 

 

 

 

 

 

 

 

 

 

Stock options

 

 

6,795

 

 

 

4,883

 

 

 

-

 

 

 

-

 

Stock purchase warrants

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

 

6,795

 

 

 

4,883

 

 

 

-

 

 

 

-

 

Potentially dilutive shares excluded from diluted net income (loss) per share as inclusion would have an antidilutive effect:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Stock options

 

 

321,449

 

 

 

321,449

 

 

 

542,525

 

 

 

542,525

 

Stock purchase warrants

 

 

289,294

 

 

 

289,294

 

 

 

289,294

 

 

 

289,294

 

 

 

 

610,743

 

 

 

610,743

 

 

 

831,819

 

 

 

831,819