Earnings Per Share

12 Months Ended

Dec. 31, 2022

Earnings Per Share [Abstract]

Earnings Per Share

NOTE 4. Earnings Per Share

The Company calculates earnings per share in accordance with FASB ASC 260, Earnings Per Share, which requires a dual presentation of basic and diluted earnings per share. Basic earnings per share are computed using the weighted average number of shares outstanding during the fiscal year. Potentially dilutive common shares consist of stock options outstanding (using the treasury method).

The following table sets forth the computation of basic and diluted net income per common share:

	Years Ended December 31,
Periods Ended	2022			2021
Net income (loss)	$	(27,625	)	$	2,163,876
Net income (loss) from continuing operations		-			-
Net income (loss) from discontinued operations		(27,625	)		2,163,876
Weighted-average shares of common stock outstanding:
Basic		19,724,220			35,030,339
Dilutive effect of common stock equivalents arising from share option, excluding antidilutive effect from loss		-			-
Dilutive shares		19,724,220			35,030,339
Net income (loss) from continuing operations:
Earnings per share - Basic
Net income (loss) before non-controlling interest	$	0.00		$	0.00
Non-controlling interest	$	0.00		$	0.00
Earnings per share to stockholders	$	0.00		$	0.00
Earnings per share - Diluted
Net income (loss) before non-controlling interest	$	0.00		$	0.00
Non-controlling interest	$	0.00		$	0.00
Earnings per share to stockholders	$	0.00		$	0.00
Net income (loss) from discontinued operations:
Earnings per share - Basic
Net income (loss) before non-controlling interest	$	(0.01	)	$	0.06
Non-controlling interest	$	(0.01	)	$	0.00
Earnings per share to stockholders	$	0.00		$	0.06
Earnings per share - Diluted
Net income (loss) before non-controlling interest	$	(0.01	)	$	0.06
Non-controlling interest	$	(0.01	)	$	0.00
Earnings per share to stockholders	$	0.00		$	0.06

No non-vested share awards or non-vested share unit awards were dilutive for the years ended December 31, 2022 and 2021.