Net Income (Loss) Per Common Share (Tables)

9 Months Ended

Sep. 30, 2020

Earnings Per Share [Abstract]

Schedule of Reconciliation of Numerator and Denominator Used in Basic and Diluted Computation of Net Loss Per Share

The following is a reconciliation of the numerator and denominator used in the basic and diluted computation of net income (loss) per share: 

	Three months ended September 30,				Nine Months Ended September 30,
	2020		2019		2020		2019
Numerator:
Net income (loss) attributable to Comstock Mining Inc.	$	17,330,062	$	386,897	$	18,342,836	$	(3,525,912)
Denominator:
Basic weighted average shares outstanding	32,082,972		20,012,581		29,210,777		17,496,437
Incremental shares	58,007		—		26,463		—
Diluted weighted average shares outstanding	32,140,979		20,012,581		29,237,240		17,496,437
Net income (loss) per common share:
Basic EPS	$	0.54	$	0.02	$	0.63	$	(0.20)
Diluted EPS	$	0.54	$	0.02	$	0.63	$	(0.20)