XML 24 R13.htm IDEA: XBRL DOCUMENT
v3.24.2

Note 7 - Net Income (Loss) Per Share of Common Stock | 6 Months Ended
--- | ---
May 31, 2024
Notes to Financial Statements |
Earnings Per Share [Text Block] |
| 7) | Net Income (Loss) Per Share of Common Stock
Basic net income (loss) per share of common stock has been computed on the basis of the weighted average number of common shares outstanding. Diluted net income (loss) per share has been computed on the basis of the weighted average number of common shares outstanding plus equivalent shares assuming exercise of stock options. Potential shares of common stock that have an anti-dilutive effect (i.e., those that increase income per share or decrease loss per share) are excluded from the calculation of diluted net income (loss) per share. Basic and diluted net income (loss) per share have been computed based on the following as of May 31, 2024 and May 31, 2023:
|  | For the Three Months Ended |
|  | May 31, 2024 |  |  | May 31, 2023 |
Numerator for basic and diluted net income (loss) per share: |  |  |  |  |  |  |  |
Net income (loss) from continuing operations |  | $ | (4,657 | ) |  | $ | 329,761 |
Net loss from discontinued operations |  |  | (28,683 | ) |  |  | (23,097 | )
Net income (loss) |  |  | (33,340 | ) |  |  | 306,664 |
Denominator: |  |  |  |  |  |  |  |
For basic net income (loss) per share - weighted average common shares outstanding |  |  | 5,067,742 |  |  |  | 5,014,050 |
Effect of dilutive stock options |  |  | - |  |  |  | - |
For diluted net income (loss) per share - weighted average common shares outstanding |  |  | 5,067,742 |  |  |  | 5,014,050 |
Net Income (loss) per share - Basic: |  |  |  |  |  |  |  |
Continuing Operations |  | $ | (0.00 | ) |  | $ | 0.07 |
Discontinued Operations |  |  | (0.01 | ) |  |  | (0.01 | )
Net income (loss) per share |  | $ | (0.01 | ) |  | $ | 0.06 |
Net Income (loss) per share - Diluted: |  |  |  |  |  |  |  |
Continuing Operations |  | $ | (0.00 | ) |  | $ | 0.07 |
Discontinued Operations |  |  | (0.01 | ) |  |  | (0.01 | )
Net income (loss) per share |  | $ | (0.01 | ) |  | $ | 0.06 |
|  | For the Six Months Ended |
|  | May 31, 2024 |  |  | May 31, 2023 |
Numerator for basic and diluted net income (loss) per share: |  |  |  |  |  |  |  |
Net income (loss) from continuing operations |  | $ | (428,915 | ) |  | $ | 680,056 |
Net (loss) from discontinued operations |  |  | (69,465 | ) |  |  | (31,182 | )
Net income (loss) |  |  | (498,380 | ) |  |  | 648,874 |
Denominator: |  |  |  |  |  |  |  |
For basic net income (loss) per share - weighted average common shares outstanding |  |  | 5,045,334 |  |  |  | 4,995,708 |
Effect of dilutive stock options |  |  | - |  |  |  | - |
For diluted net income (loss) per share - weighted average common shares outstanding |  |  | 5,045,334 |  |  |  | 4,995,708 |
Net Income (Loss) per share - Basic: |  |  |  |  |  |  |  |
Continuing Operations |  | $ | (0.09 | ) |  | $ | 0.14 |
Discontinued Operations |  |  | (0.01 | ) |  |  | (0.01 | )
Net income per share |  | $ | (0.10 | ) |  | $ | 0.13 |
Net Income (Loss) per share - Diluted: |  |  |  |  |  |  |  |
Continuing Operations |  | $ | (0.09 | ) |  | $ | 0.14 |
Discontinued Operations |  |  | (0.01 | ) |  |  | (0.01 | )
Net income per share |  | $ | (0.10 | ) |  | $ | 0.13 |

X
- References No definition available. + Details
Name: | us-gaap_DisclosureTextBlockAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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 -Name Accounting Standards Codification -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 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-3 + Details
Name: | us-gaap_EarningsPerShareTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration