NOTE 14 LOSS PER SHARE

 

The following table presents the shares used in the basic and diluted loss per common share computations:

 

    Year Ended December 31,  
   

2024

   

2023

 

Numerator:

               

Net (loss) from continuing operations

  $ (10,860,205

)

  $ (12,017,561

)

Net (loss) from discontinued operations

    (1,804,183 )     (1,966,406 )

Net loss attributable to common stockholders

  $ (12,664,388 )   $ (13,983,967 )
                 

Denominator:

               

Weighted average common shares outstanding - basic

    5,453,632       4,014,848  

Dilutive effect of stock options, warrants and preferred stock (1)

    -       -  

Weighted average common shares outstanding - diluted

    5,453,632       4,014,848  
                 

Net (loss) from continuing operations attributable to common stockholders per common share – basic and diluted

  $ (1.99 )   $ (2.99 )

Net (loss) from discontinued operations attributable to common stockholders per common share – basic and diluted

    (0.33 )     (0.49 )

(Loss) per common share - basic and diluted

    (2.32 )     (3.48 )

 

 

(1)

The following is a summary of the number of underlying shares outstanding at the end of the respective periods that have been excluded from the diluted calculations because the effect on loss per common share would have been anti-dilutive:

 

    Year Ended December 31,  
   

2024

   

2023

 

Options

    43,595       47,664  

Warrants

    2,750,429       1,806,589  

Preferred stock: Series B

    16       16  

 

Historical Timeline

Fiscal YearFiled
2024Mar 31, 2025Showing above
2023Mar 28, 2024
2022Mar 21, 2023
2021Mar 31, 2022
2020Mar 15, 2021
2019Apr 1, 2020

About Earnings Per Share Disclosures

The earnings per share disclosure breaks down the calculation from net income to both basic and diluted EPS, revealing the full impact of a company's capital structure on per-share economics. The reconciliation between basic and diluted share counts exposes how many stock options, RSUs, convertible securities, and warrants are potentially dilutive to existing shareholders.

Key signals: a widening gap between basic and diluted shares indicates growing dilution from equity compensation or convertible instruments. Anti-dilutive securities excluded from the diluted calculation deserve attention — they represent latent dilution that will materialize if the stock price rises. Watch for the effect of share buybacks on per-share metrics: EPS growth driven primarily by repurchases rather than income growth signals weakening fundamentals. Compare year-over-year changes in the diluted share count against equity compensation expense to assess whether management is effectively managing dilution.