PROFIT AND LOSS PER SHARE	6 Months Ended
Jun. 30, 2012
PROFIT AND LOSS PER SHARE [Text Block]	12. PROFIT AND LOSS PER SHARE Net income per share for the six months ended June 30, 2012 does not include the effects of 8,900,404 Warrants, because the effects would be anti-dilutive under ASC 260 Earnings per Share, Treasury Stock Method. Net loss per share for the three months ended June 30, 2012 and 2011 and six months ended June 30, 2011 does not include the effects of 8,900,404 Warrants, 2,090,000 shares of Series A 10% Convertible Preferred Stock, or the 2,860,000 shares into which the 8% Convertible Debentures are convertible because the effects would be anti-dilutive as applied against a net loss.

PROFIT AND LOSS PER SHARE

6 Months Ended

Jun. 30, 2012

12. PROFIT AND LOSS PER SHARE

Net income per share for the six months ended June 30, 2012 does not include the effects of 8,900,404 Warrants, because the effects would be anti-dilutive under ASC 260 Earnings per Share, Treasury Stock Method.

Net loss per share for the three months ended June 30, 2012 and 2011 and six months ended June 30, 2011 does not include the effects of 8,900,404 Warrants, 2,090,000 shares of Series A 10% Convertible Preferred Stock, or the 2,860,000 shares into which the 8% Convertible Debentures are convertible because the effects would be anti-dilutive as applied against a net loss.

- Definition

The entire disclosure for earnings per share.

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CYBRA CORP 10-Q