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INCOME PER SHARE
12 Months Ended
Dec. 31, 2025
Earnings Per Share [Abstract]  
INCOME PER SHARE

13. INCOME PER SHARE

 

The Company presents both basic and diluted income per share on the face of its consolidated statements of income and comprehensive income. Basic and diluted income per share is calculated as follows:

    

   2025   2024 
         
Net income attributable to controlling interest  $786,894   $3,038,529 
Weighted average common shares outstanding:          
Basic   12,648,728    12,454,957 
Diluted   13,594,610    12,680,668 
Net income per common share attributable to controlling interest:          
Basic  $0.06   $0.24 
Diluted  $0.06   $0.24 

 

Certain stock options whose terms and conditions are described in Note 14, “Stock Based Compensation” could potentially dilute basic EPS in the future, but were not included in the computation of diluted EPS because to do so would have been anti-dilutive. Those anti-dilutive options are as follows.

  

 

   2025   2024 
           
Anti-dilutive options   66,000    745,000 

 

There were no preferred shares issued and outstanding during the years ended December 31, 2025 and 2024.