Note A - Summary of Accounting Policies and Nature of Operations: Income Per Share (Policies)

12 Months Ended

Dec. 31, 2016

Policies

Income Per Share

Income (Loss) Per Share

Income (loss) per share – basic is calculated by dividing net income (loss) by the weighted average number of shares of stock outstanding during the year, including shares issuable without additional consideration. Income per share – assuming dilution is calculated by dividing net income by the weighted average number of shares outstanding during the year adjusted for the effect of dilutive potential shares calculated using the treasury stock method.

	2016	2015
Numerator:
Net loss available to common shareholders	$ (53,031)	$ (107,839)
Denominator:
Weighted average shares and share equivalents outstanding – basic and diluted	9,298,676	9,118,161
Net loss per share — basic and diluted	$         (.01)	$         (.01)

Basic and diluted loss per share were the same for the years ended December 31, 2016 and 2015 because there was a net loss for the year.