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Earnings Per Common Share

12 Months Ended

Dec. 31, 2023

Earnings Per Common Share

Earnings Per Common Share

Note 14. Earnings Per Common Share

The calculation of net income per common share for the years ended December 31, 2023 and 2022 are as follows:

​

​	​	​	​	​	​	​	​
​	​	Year Ended					​
​	​	December 31,					​
​		2023			2022
Basic earnings per share:	​	​	​	​	​	​	​
Net income	​	$	1,429,094	​	$	1,745,182	​
Weighted average common shares outstanding	​		2,873,500	​		2,859,239	​
Basic net income per share	​	$	0.50	​	$	0.61	​

​

Diluted earnings per share calculations were not required for 2023 and 2022 as there were no options outstanding at December 31, 2023 and 2022.

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- Definition

The entire disclosure for earnings per share.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482662/260-10-50-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//260/tableOfContent

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
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-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482662/260-10-50-2

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
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