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Earnings per Share
 6 Months Ended
Jun. 30, 2024
Earnings 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, 2024

 

 

June 30, 2023

 

 

 

Three Months

 

 

Six Months

 

 

Three Months

 

 

Six Months

 

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

 

 

 

 

 

 

 

 

 

 

 

 

Stock options

 

 

125,446

 

 

 

129,410

 

 

 

2,915

 

 

 

3,794

 

Stock purchase warrants

 

 

38,066

 

 

 

46,550

 

 

 

-

 

 

 

-

 

 

 

 

163,512

 

 

 

175,960

 

 

 

2,915

 

 

 

3,794

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Stock options

 

 

-

 

 

 

-

 

 

 

332,164

 

 

 

332,164

 

Stock purchase warrants

 

 

-

 

 

 

-

 

 

 

289,294

 

 

 

289,294

 

 

 

 

-

 

 

 

-

 

 

 

621,458

 

 

 

621,458