Three Months Ended September 30,

Nine Months Ended September 30,

2021

2020

2021

2020

Numerator:

Numerator for basic and diluted income (loss) per share, net income (loss) available to common shareholders

$

141,234

$

(936,017

)

$

(360,535

)

$

(3,059,195

)

Denominator:

Denominator for basic (loss) per share, weighted average shares outstanding

20,033,515

15,474,171

19,986,279

13,924,803

Effect of dilutive securities

4,902,002

—

Denominator for diluted earnings per share, adjust weighted average shares and assumed conversion

24,935,517

15,474,171

19,986,279

13,924,803

Basic income (loss) per common share

$

0.01

$

(0.06

)

$

(0.02

)

$

(0.22

)

Diluted income (loss) per common share and common share equivalent

$

0.01

$

(0.06

)

$

(0.02

)

$

(0.22

)