10-Q NET INCOME (LOSS) PER COMMON SHARE (Tables)

3 Months Ended

Mar. 31, 2022

Earnings Per Share [Abstract]

Schedule of Reconciliation of Numerator and Denominator used in Basic and Diluted Computation of New Loss Per Share

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

	December 31, 2021		December 31, 2020
Numerator:
Net income (loss) attributable to Comstock Mining Inc.	$	(24,583,620)	$	14,931,970
Denominator:
Basic weighted average shares outstanding	50,417,979		30,526,895
Incremental shares - stock options	—		34,273
Diluted weighted average shares outstanding	50,417,979		30,561,168
Net income (loss) per common share:
Basic EPS	$	(0.49)	$	0.49
Diluted EPS	$	(0.49)	$	0.49

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

	March 31, 2022		March 31, 2021
Numerator:
Net income (loss) attributable to Comstock Mining Inc.	$	(6,378,555)	$	8,188,231
Denominator:
Basic weighted average shares outstanding	$	67,351,776	$	37,740,011
Incremental shares - stock options	$	—	$	74,641
Diluted weighted average shares outstanding	$	67,351,776	$	37,814,652
Net income (loss) per common share:
Basic EPS	$	(0.09)	$	0.22
Diluted EPS	$	(0.09)	$	0.22