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Note 7 - Net Income (Loss) Per Share Applicable to Common Stockholders

9 Months Ended

Sep. 30, 2019

Income Statement [Abstract]

Net Income (Loss) Per Share Applicable to Common Stockholders

NOTE 7 — Net Income (Loss) Per Share Applicable to Common Stockholders

The following table sets forth the computation of basic and diluted net income (loss) per share:

		Three Months Ended September 30,								Nine Months Ended September 30,
		2019				2018				2019				2018
Numerator:
Net income (loss)		$	94,298			$	(45,257	)		$	225,927			$	(408,528	)
Denominator:
Weighted average shares outstanding used in computing net income (loss) per share:
Basic			5,999,487				5,883,109				5,979,715				6,166,017
Effect of dilutive stock options			317,783				—				256,958				—
Diluted			6,317,270				5,883,109				6,236,673				6,166,017
Net income (loss) per share applicable to common stockholders:
Basic		$	0.02			$	(0.01	)		$	0.04			$	(0.07	)
Diluted		$	0.01			$	(0.01	)		$	0.04			$	(0.07	)

In the three and nine months ended September 30, 2019, 2,128,547 and 2,189,372, respectively, stock options were excluded in the calculation of diluted net loss per share because their effect would be anti-dilutive. In the three and nine months ended September 30, 2018, 2,358,059 stock options were excluded in the calculation of diluted net loss per share because their effect would be anti-dilutive.

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- Definition

Disclosure of accounting policy for computing basic and diluted earnings or loss per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
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