Note 12 - Loss Per Share

9 Months Ended

Sep. 30, 2024

Notes to Financial Statements

Earnings Per Share [Text Block]

NOTE 12 – LOSS PER SHARE

The following table presents the shares used in the basic and diluted loss per common share computations:

	Three Months Ended September 30,						Nine Months Ended September 30,
	2024			2023			2024			2023
Numerator:
Net (loss) from continuing operations	$	(2,283,413	)	$	(2,748,367	)	$	(8,759,343	)	$	(9,025,398	)
Net (loss) from discontinued operations		(811,277	)		(415,083	)		(1,735,451	)		(1,483,222	)
Net (loss) attributable to common stockholders	$	(3,094,690	)	$	(3,163,450	)	$	(10,494,794	)	$	(10,508,620	)
Denominator:
Weighted average common shares outstanding - basic		6,396,221			4,031,356			5,046,227			3,998,887
Effect of diluted stock options, warrants, and preferred stock (1)		-			-			-			-
Weighted average common shares outstanding - diluted		6,396,221			4,031,356			5,046,227			3,998,887
Net (loss) from continuing operations attributable to common stockholders per common share – basic and diluted		(0.36	)		(0.68	)		(1.74	)		(2.26	)
Net (loss) from discontinued operations attributable to common stockholders per common share – basic and diluted		(0.13	)		(0.10	)		(0.34	)		(0.37	)
(Loss) per common share - basic and diluted	$	(0.48	)	$	(0.78	)	$	(2.08	)	$	(2.63	)

(1) The following is a summary of the number of underlying shares outstanding at the end of the respective periods that have been excluded from the diluted calculations because the effect on loss per common share would have been anti-dilutive:

	Three and Nine Months Ended September 30,
	2024		2023
Options		45,191		48,225
Warrants		2,750,428		1,807,020
Preferred stock: Series B		16		16