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EARNINGS PER SHARE
 12 Months Ended
Dec. 31, 2013
Notes to Financial Statements  
Note 9 - EARNINGS PER SHARE

Basic net income (loss) per share is computed by dividing net income (loss) attributable to the Company, decreased withrespect to net income or increased with respect to net loss by dividends declared on preferred stock by using the weighted-averagenumber of common shares outstanding. The dilutive effect of incremental common shares potentially issuable underoutstanding options, warrants and restricted shares is included in diluted earnings per share in 2013 utilizing the treasurystock method. The computations of basic and diluted per share data were as follows:

 

    12/31/2013     12/31/2012  
Net income (loss)   $ 246,592     $ (455 ) 
Weighted average common shares outstanding - basic     106,677,543       100,000,000  
Option awards     67,200       -  
Weighted average common shares outstanding - dilutive     106,744,743       100,000,000  
Basic and Diluted     0.00       (0.00 )