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Note 6 - Income (Loss) Per Share | 6 Months Ended
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Apr. 30, 2024
Notes to Financial Statements |
Earnings Per Share [Text Block] | Note 6 –Income (Loss) per share Basic income (loss) per share is computed by dividing net loss by the weighted average number of common shares outstanding during the period. Diluted earnings per share is computed by dividing net income by the weighted average number of common shares outstanding increased by the effects of assuming that other potentially dilutive securities (such as stock options) outstanding during the period had been exercised and the treasury stock method had been applied. During the three months ended April 30, 2024, we reported a net loss and, in periods with a net loss, the basic loss per share equals the diluted loss per share as all common stock equivalents are excluded from the per share calculation due to their anti-dilutive effect. Potentially issuable securities that are out-of-the-money totaled 1,152,513 and 755,229 shares for the three months ended April 30, 2024 and 2023, respectively, and 1,152,513 and 745,229 shares for the six months ended April 30, 2024 and 2023, respectively, and were excluded from the calculation of diluted per share amounts because of their anti-dilutive effect. The following table summarizes the computation of basic and diluted weighted average shares outstanding:
|  | Three Months Ended April 30, |  |  | Six Months Ended April 30, |
|  | 2024 |  |  | 2023 |  |  | 2024 |  |  | 2023 |
Weighted average shares outstanding for basic earnings per share |  |  | 10,495,548 |  |  |  | 10,290,911 |  |  |  | 10,452,597 |  |  |  | 10,256,158 |
Add effects of potentially dilutive securities-assumed exercise of stock options |  |  | - |  |  |  | 36,360 |  |  |  | - |  |  |  | - |
Weighted average shares outstanding for diluted earnings per share |  |  | 10,495,548 |  |  |  | 10,327,271 |  |  |  | 10,452,597 |  |  |  | 10,256,158 |

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