2. Net Loss Per Share

3 Months Ended

Mar. 31, 2018

Notes

2. Net Loss Per Share

2. Net Loss Per Share

The calculation of net loss per share follows:

	Three Months Ended March 31, 2018	Three Months Ended March 31, 2017
Basic:
Net loss available to common shareholders	$ (198,026)	$ (202,621)
Average common shares outstanding-basic	826,921	826,921
Net loss per share-basic	$ (0.24)	$ (0.25)
Diluted:
Average common shares-diluted	826,921	826,921
Net loss per share-diluted	$ (0.24)	$ (0.25)

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.