Note 10 – Earnings Per Share

The Company calculates earnings per share in accordance with FASB ASC 260, Earnings Per Share, which requires a dual presentation of basic and diluted earnings per share. Basic earnings per share are computed using the weighted average number of shares outstanding during the fiscal year. Potentially dilutive common shares consist of stock options outstanding (using the treasury method).

The following table sets forth the computation of basic and diluted net income per common share:

	Three-months Period Ended September 30,						Nine-months Period Ended September 30,
Periods Ended	2018			2017			2018			2017

Net income (loss) before non-controlling interest	$	199,785		$	(433,875	)	$	(1,718,080	)	$	(556,919	)
Non-controlling interest		(33	)		(87	)		(586	)		(515	)
Net income (loss)		199,818			(433,788	)		(1,717,494	)		(556,404	)

Weighted-average shares of common stock outstanding:
Basic		31,784,293			26,000,000			31,784,293			26,000,000
Dilutive effect of common stock equivalents arising from share option, excluding antidilutive effect from loss		-			-			-			-
Dilutive shares		31,784,293			26,000,000			31,784,293			26,000,000

Earnings per share - Basic
Net income (loss) before non-controlling interest	$	0.01		$	(0.02	)	$	(0.05	)	$	(0.02	)
Non-controlling interest	$	(0.00	)	$	(0.00	)	$	(0.00	)	$	(0.00	)
Earnings per share to stockholders	$	0.01		$	(0.02	)	$	(0.05	)	$	(0.02	)

Earnings per share - Diluted
Net income (loss) before non-controlling interest	$	0.01		$	(0.02	)	$	(0.05	)	$	(0.02	)
Non-controlling interest	$	(0.00	)	$	(0.00	)	$	(0.00	)	$	(0.00	)
Earnings per share to stockholders	$	0.01		$	(0.02	)	$	(0.05	)	$	(0.02	)

No non-vested share awards or non-vested share unit awards were antidilutive for the three-months and nine-months ended September 30, 2018 and 2017.