16. EARNINGS PER SHARE COMPUTATION

12 Months Ended

Dec. 31, 2015

Notes

16. EARNINGS PER SHARE COMPUTATION

16.  EARNINGS PER SHARE COMPUTATION

Net loss per common share is calculated as follows:

	Year ended December 31, 2015
	Loss	Shares	Per share
	(numerator)	(denominator)	amount
Net loss	$ (494,775)
Basic  EPS
Loss attributable to common stockholders	$ (494,775)	863,999	$  (0.57)
Diluted EPS
Loss attributable to common stockholders	$ (494,775)	863,999	$  (0.57)

	Year ended December 31, 2014
	Loss	Shares	Per share
	(numerator)	(denominator)	amount
Net loss	$(343,067)
Basic  EPS
Loss attributable to common stockholders	$(343,067)	1,068,588	$  (0.32)
Diluted EPS
Loss attributable to common stockholders	$(343,067)	1,068,588	$  (0.32)

There were no common stock equivalents for the years December 31, 2015 and 2014.

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 earnings per share calculations.