Net Income Per Share (Tables)

9 Months Ended

Sep. 30, 2012

Notes to Financial Statements

Net Income Per Share

	Three Months Ended September 30,		Nine Months Ended September 30,
	2012	2011	2012	2011
Net income attributable to SMTP.com	$       313,854	$       344,096	$       758,910	$       704,384
Basic weighted average common shares outstanding	14,707,250	13,841,500	14,297,562	13,750,672
Add incremental shares for:
Warrants	-	471,390	-	401,317
Stock options	551,593	1,031,537	598,986	939,079
Diluted weighted average common shares outstanding	15,258,843	15,344,427	14,896,548	15,091,068
Net income per share:
Basic	$             0.02	$             0.02	$             0.05	$             0.05
Diluted	$             0.02	$             0.02	$             0.05	$             0.05