The Company computes net loss per unit in accordance with FASB ASC 260, “Earnings per Share”. ASC 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the statement of operations. Basic EPS is computed by dividing net loss available to common shareholders by the weighted average number of common shares outstanding during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period including stock options, using the treasury stock method, and convertible notes, using the if-converted method. Diluted EPS excludes all dilutive potential common shares if their effect is anti-dilutive. Approximately 10,542,704 shares underlying convertible notes were excluded from the calculation of diluted loss per share for the three months ended September 30, 2021 and the three and nine months September 30, 2020 because their effect was antidilutive. 373,382 shares underlying convertible debt were dilutive for the nine months ended September 30, 2021, and were included in the calculation of dilute income per share for the nine months ended September 30, 2021 as follows:

Nine Months Ended September 30, 2021	Weighted Average Shares		Net Income
Basic		85,975,911	$	114,721
Convertible Debt		373,382		1,125
Diluted		86,349,293	$	115,846