Three Months Ended
September 30,

Nine Months Ended
September 30,

2023

2022

2023

2022

Numerator:

Net loss

$

(1,324,995

)

$

(874,034

)

$

(2,831,231

)

$

(428,142

)

Net loss allocated to restricted stock award

159,196

92,388

351,024

42,794

Adjusted net loss for basic earnings per share

$

(1,165,799

)

$

(781,646

)

$

(2,480,207

)

$

(385,348

)

Convertible note interest

—

Adjusted net loss before interest for diluted earnings per share

$

(1,165,799

)

$

(781,646

)

$

(2,480,207

)

$

(385,348

)

Denominator: Weighted average shares outstanding used in computing net loss per share:

Basic

7,319,782

7,153,210

7,197,371

7,202,239

Effect of dilutive stock options

—

Effect of convertible note weighted shares

—

Diluted

7,319,782

7,153,210

7,197,371

7,202,239

Net loss per share applicable to common stockholders:

Basic

$

(0.16

)

$

(0.11

)

$

(0.34

)

$

(0.05

)

Diluted

$

(0.16

)

$

(0.11

)

$

(0.34

)

$

(0.05

)