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Earnings Per Share
3 Months Ended
Mar. 31, 2023
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:

   
Three Months
Ended March 31,
 
Periods Ended
 
2023
   
2022
(Consolidated)
 
             
Net income (loss)
 
$
(179,480
)
 
$
271,959
 
Net income (loss) from continuing operations
   
(179,480
)
   
-
 
Net income (loss) from discontinued operations
   
-
     
271,959
 
                 
Weighted-average shares of common stock outstanding:
               
Basic
   
22,657,308
     
35,030,339
 
Convertible notes
   
28,000,000
     
-
 
Dilutive shares
   
50,657,308
     
35,030,339
 
                 
Net income (loss) from continuing operations:
               
Earnings per share - Basic
               
Net income (loss) before non-controlling interest
 
$
(0.01
)
 
$
0.01
 
Non-controlling interest
 
$
0.00
   
$
0.00
 
Earnings per share to stockholders
 
$
(0.01
)
 
$
0.01
 
                 
Earnings per share - Diluted
               
Net income (loss) before non-controlling interest
 
$
0.00
   
$
0.01
 
Non-controlling interest
 
$
0.00
   
$
0.00
 
Earnings per share to stockholders
 
$
0.00
   
$
0.01
 
                 
Net income (loss) from discontinued operations:
               
Earnings per share - Basic
               
Net income (loss) before non-controlling interest
 
$
N/A
   
$
0.01
 
Non-controlling interest
 
$
N/A
   
$
0.00
 
Earnings per share to stockholders
 
$
N/A
   
$
0.01
 
                 
Earnings per share - Diluted
               
Net income (loss) before non-controlling interest
 
$
0.00
   
$
0.01
 
Non-controlling interest
 
$
0.00
   
$
0.00
 
Earnings per share to stockholders
 
$
0.00
   
$
0.01