COMPUTATION OF LOSS PER SHARE (Tables)

9 Months Ended

Sep. 30, 2024

Dec. 31, 2023

Loss per Common Share

SCHEDULE OF BASIC AND DILUTIVE SHARES

Computation of basic and dilutive loss per share for the three and nine months ended September 30, 2024 and 2023 are as follows:

	For the three months ended September 30, 2024		For the three months ended September 30, 2023		For the nine months ended September 30, 2024			For the nine months ended September 30, 2023
Net income (loss) available to common stockholders	$	1,195,000	$	97,000	$	(7,292,000	)	$	(5,348,000	)
Weighted-average common shares outstanding		9,095,504		4,220,259		7,341,204			3,726,259
Basic and diluted income (loss) per share	$	0.13	$	0.03	$	(0.99	)	$	(1.44	)

Computation of dilutive shares for the nine months ended December 31, 2023 and fiscal years ended March 31, 2023 and 2022 are as follows:

	Nine months ended December 31, 2023		Fiscal year ended March 31, 2023		Fiscal year ended March 31, 2022
Basic weighted average common shares outstanding		4,864,540		2,811,872		1,614,506
Effect of dilutive stock options		-		-		8,891
Diluted weighted average of common shares outstanding		4,864,540		2,811,872		1,623,397