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NOTE 9 — Net Loss Per Share

6 Months Ended

Jun. 30, 2024

Accounting Policies [Abstract]

NOTE 9 — Net Loss Per Share

NOTE 9 — Net Loss Per Share

The following table sets forth the reconciliation of basic shares to diluted shares and the computation of basic and diluted net loss per share:

		Three Months Ended June 30,								Six Months Ended June 30,
		2024				2023				2024				2023
Numerator:
Net loss		$	(607,631	)		$	(512,816	)		$	(1,165,046	)		$	(1,506,236	)
Denominator: Weighted average shares outstanding used in computing net income (loss) per share:
Basic			7,571,940				7,163,608				7,511,378				7,135,149
Diluted			7,571,940				7,163,608				7,511,378				7,135,149
Net loss per share applicable to common stockholders:
Basic		$	(0.08	)		$	(0.06	)		$	(0.16	)			(0.18	)
Diluted		$	(0.08	)		$	(0.06	)		$	(0.16	)			(0.18	)

In the three and six months ended June 30, 2024, 1,130,846 stock options, 2,152,934 shares for convertible notes, and 50,000 warrants were excluded in the calculation of diluted net loss per share as their effect would have been anti-dilutive.

In the three and six months ended June 30, 2023, 1,167,384 stock options, 2,152,934 shares for convertible notes, and 50,000 warrants were excluded in the calculation of diluted net loss per share as their effect would have been anti-dilutive.

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- References

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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

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

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482662/260-10-50-1

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482662/260-10-50-2

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