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Earnings Per Share
6 Months Ended
Jun. 30, 2022
Earnings Per Share [Abstract]  
Earnings Per Share
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 June 30,
   
Six-months Period
Ended June 30,
 
Periods Ended
 
2022
   
2021
    2022
    2021
 
                         
Net income (loss) before non-controlling interest
 
$
(436,968
)
 
$
1,008,808
    $ (165,009 )   $ 733,927  
Non-controlling interest
   
(95,652
)
   
391
      (236,167 )     (498 )
Net income (loss)
   
(341,316
)
   
1,008,417
      71,158       734,425  
                                 
Weighted-average shares of common stock outstanding:
                               
Basic
   
35,030,339
     
35,030,339
      35,030,339       35,030,339  
Dilutive effect of common stock equivalents arising from share option, excluding antidilutive effect from loss
   
-
     
-
      -       -  
Dilutive shares
   
35,030,339
     
35,030,339
      35,030,339       35,030,339  
                                 
Earnings per share - Basic
                               
Net income (loss) before non-controlling interest
 
$
(0.01
)
 
$
0.03
    $ (0.00 )   $ 0.02  
Non-controlling interest
 
$
(0.00
)  
$
0.00
    $ (0.01 )   $ (0.00 )
Earnings per share to stockholders
 
$
(0.01
)
 
$
0.03
    $ (0.01
)
  $ 0.02  
                                 
Earnings per share - Diluted
                               
Net income (loss) before non-controlling interest
 
$
(0.01
)
 
$
0.03
    $ (0.00 )   $ 0.02  
Non-controlling interest
 
$
(0.00
)  
$
0.00
    $ (0.01 )   $ (0.00 )
Earnings per share to stockholders
 
$
(0.01
)
 
$
0.03
    $ (0.01
)
  $ 0.02  

No non-vested share awards or non-vested share unit awards were antidilutive for the six months ended June 30, 2022 and 2021.