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EARNINGS (LOSS) PER SHARE
 9 Months Ended
Sep. 30, 2023
Earnings Per Share [Abstract]  
EARNINGS (LOSS) PER SHARE

NOTE 8 EARNINGS (LOSS) PER SHARE

 

The following table provides a reconciliation of the numerators and denominators reflected in the basic and diluted earnings per share computations, as required by ASC No. 260, “Earnings per Share.”

 

Basic earnings per share (“EPS”) is computed by dividing reported earnings available to stockholders by the weighted average shares outstanding. We had net losses for the nine months ended September 30, 2023 and 2022 and the effect of including dilutive securities in the earnings per common share would have been anti-dilutive for the purpose of calculating EPS. Accordingly, all options, warrants, and shares potentially convertible into common shares were excluded from the calculation of diluted earnings per share for the Nine months ended September 30, 2023 and 2022.

 

   September 30, 2023
(Unaudited)		   September 30, 2022
(Unaudited)		 
         
Basic EPS          
Net Loss  $(2,136,453)  $(2,398,331)
Weighted Average Shares   15,941,265    12,106,884 
Basic Loss Per Share  $(0.13)  $(0.20)