8. BASIC AND FULLY DILUTED NET INCOME PER COMMON SHARE (Tables)

12 Months Ended

Dec. 31, 2020

Earnings Per Share [Abstract]

Computation of earnings per share

	2020			2019
Numerator:
Net income (loss) attributable to Paysign, Inc.	$	(9,141,562	)	$	7,454,319
Denominator:
Weighted average common shares:
Denominator for basic calculation		49,272,494			47,436,754
Weighted average effects of potentially diluted common stock:
Stock options (calculated under treasury method)		–			2,079,669
Unvested restricted stock awards		–			5,033,946
Denominator for fully diluted calculation		49,272,494			54,550,369
Net income (loss) per common share:
Basic	$	(0.19	)	$	0.16
Fully diluted	$	(0.19	)	$	0.14