Earnings Per Share (Tables)

9 Months Ended

Sep. 30, 2024

Earnings Per Share [Abstract]

Schedule of Basic and Diluted Earnings (Loss) Per Share

Basic and fully diluted earnings (loss) per share is calculated as follows for the nine months ended September 30, 2024 and 2023:

	September 30, 2024			September 30, 2023
	Common shares			Common shares
Net loss	$	(4,025,361	)	$	(939,825	)
Weighted average shares outstanding – basic and diluted		6,251,158			6,250,002
Net loss per share – basic and diluted	$	(0.64	)	$	(0.15	)

Schedule of Anti-dilutive Loss Per Share

The following financial instruments were not included in the diluted loss per share calculations as of September 30, 2024 and December 31, 2023 because their effect was anti-dilutive:

	September 30, 2024		December 31, 2023
Warrants to purchase common stock		205,293		205,293
Options		491,262		318,239
Restricted stock awards units		424,656		424,656
Total		1,121,211		948,188