2. Net Loss Per Share

3 Months Ended

Mar. 31, 2017

Disclosure Text Block [Abstract]

2. Net Loss Per Share

2. Net Loss Per Share

The calculation of net loss per share follows:

	Three Months Ended  March 31, 2017	Three Months Ended March 31, 2016
Basic:
Net loss available to common shareholders	$ (202,621)	$ (198,981)
Average common shares outstanding-basic	826,921	826,921
Net loss per share-basic	$ (0.25)	$ (0.24)
Diluted:
Average common shares-diluted	826,921	826,921
Net loss per share-diluted	$ (0.25)	$ (0.24)

The preferred stock is non cumulative and the Company is restricted from paying dividends. Therefore, no effect of the preferred stock is included in the loss per share calculations.