Earnings (Loss) per Share

9 Months Ended

Sep. 30, 2023

Net income (loss) per common share

Earnings (Loss) per Share

Note 7. Earnings (Loss) per Share

In accordance with FASB ASC 260, Earnings per Share, basic earnings (loss) per common share is computed using net earnings (loss) divided by the weighted average number of common shares outstanding for the periods presented. Diluted earnings (loss) per share are computed using weighted average number of common shares plus dilutive common share equivalents outstanding during the period. Since our Company did not have any common stock equivalents outstanding as of September 30, 2023 and September 30, 2022, basic and diluted earnings (loss) per share were the same.