Income (loss) per Common Share:
Basic and diluted loss per common share for the years ended December 31, 2025 and 2024, respectively, was as follows:
Years Ended
December 31, 2025December 31, 2024
Numerator:
Net loss attributable to stockholders$(8,248,755)$(4,760,238)
Denominator:
Weighted average shares outstanding - Basic27,233,14324,861,190
Effect of dilutive securities:
Stock options— — 
Weighted average shares outstanding - Diluted27,233,143 24,861,190 
Basic loss per share$(0.30)$(0.19)
Diluted loss per share$(0.30)$(0.19)
Anti-dilutive shares underlying stock options outstanding244,836 1,222,516 

Historical Timeline

Fiscal YearFiled
2025Mar 19, 2026Showing above
2024Mar 18, 2025

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.