NOTE H - EARNINGS (LOSS) PER SHARE	9 Months Ended
Sep. 30, 2011
Earnings Per Share [Text Block]	NOTE H – EARNINGS (LOSS) PER SHARE Basic earnings (loss) per share is computed by dividing net income (loss) by the weighted average common shares outstanding for the period. Diluted earnings (loss) per share reflects the potential dilution that could occur if options or other contracts to issue common stock were exercised and converted into common stock. When a net loss occurs there is no effect on the calculation of diluted loss per share for common stock equivalents because the conversion is anti-dilutive. Outstanding stock options for a total of 183,947 shares were excluded from the diluted earnings per share calculation for the three and nine months ended September 30, 2011 because they were considered anti-dilutive.

NOTE H - EARNINGS (LOSS) PER SHARE

9 Months Ended

Sep. 30, 2011

NOTE H – EARNINGS (LOSS) PER SHARE

Basic earnings (loss) per share is computed by dividing net income (loss) by the weighted average common shares outstanding for the period. Diluted earnings (loss) per share reflects the potential dilution that could occur if options or other contracts to issue common stock were exercised and converted into common stock. When a net loss occurs there is no effect on the calculation of diluted loss per share for common stock equivalents because the conversion is anti-dilutive. Outstanding stock options for a total of 183,947 shares were excluded from the diluted earnings per share calculation for the three and nine months ended September 30, 2011 because they were considered anti-dilutive.