LOSS PER SHARE

The Company applies the guidance of ASC 260, “Earnings Per Share,” for all periods presented herein. Net loss per weighted average common share outstanding - basic and diluted - are computed based on the weighted average number of Common Shares outstanding for the period. The weighted average number of Common Shares outstanding for the years ended December 31, 2017 and 2016 was 405,169. Common share equivalents of 3,083,284 as of December 31, 2017 and 3,068,358 as of December 31, 2016 include outstanding convertible preferred shares, convertible notes payable and stock options, and are not included in net loss per weighted average common share outstanding-diluted as they would be anti-dilutive.



	Year ended December 31,
	2017			2016
Numerator
Net loss attributable to common shareholders	(17,426		)	$	(496,981	)

Denominator
Weighted average Common Shares outstanding at December 31, 2017 and December 31, 2016 - basic and diluted	405,169			405,169

Basic and Diluted EPS
Net loss attributable to common shareholders - basic and diluted	$	(0.04	)	$	(1.23	)