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Earnings per Share
 3 Months Ended
Mar. 31, 2024
Earnings per Share  
Earnings per Share

7. Earnings per Share

 

Net income 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 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 per share for each period as follows:

 

 

 

March 31, 2024

 

 

March 31, 2023

 

 

 

Three-Months

 

 

Three-Months

 

Incremental shares included in diluted net income per share

 

 

 

 

 

 

Stock options

 

 

109,243

 

 

 

4,710

 

Stock purchase warrants

 

 

50,555

 

 

 

-

 

 

 

 

159,798

 

 

 

4,710

 

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

 

 

 

 

 

 

 

 

Stock options

 

 

-

 

 

 

358,953

 

Stock purchase warrants

 

 

-

 

 

 

289,294

 

 

 

 

-

 

 

 

825,247