EARNINGS (LOSS) PER COMMON SHARE

3 Months Ended

Mar. 31, 2013

Notes to Financial Statements

NOTE 13 - EARNINGS (LOSS) PER COMMON SHARE

Basic loss per share is calculated based on the weighted-average number of outstanding common shares. For the period ended March 31, 2013 and March 31, 2012, the fully diluted weighted average number of shares is the same as the basic weighted average number of shares as the conversion of debt, options and warrants would be anti-dilutive.

Net loss per share for the period ending:

	March 31, 2013			March 31, 2012
Net Income/Loss	$	(316,697	)	$	(361,356	)
Weighted number of common shares outstanding – basic and fully diluted		72,413,732			41,449,822
Loss per share – basic and fully diluted	$	(0.01	)	$	(0.01	)