LOSS PER SHARE (Tables)

9 Months Ended

Sep. 30, 2023

LOSS PER SHARE

Schedule of computation of basic and diluted loss income per common share

	Three months ended				Nine months ended
	September 30,				September 30,
	2023		2022		2023		2022
Numerator for basic and diluted loss per common share:
Net loss	$	(721,000)	$	(237,000)	$	(146,000)	$	(876,000)
Denominator:
Denominator for basic loss per share - weighted average common shares outstanding		3,195,000		3,195,000		3,195,000		3,183,000
Dilutive securities (1)		—		—		—		—
Denominator for diluted loss per share - weighted average common shares outstanding		3,195,000		3,195,000		3,195,000		3,183,000

(1) Dilutive securities consist of the “in the money” stock options. There were no “in the money” stock options at September 30, 2023. In the event of a loss, options are considered anti-dilutive and would therefore not be included in the calculation of diluted loss per share.