NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Net Income Per Common Stock (Policies)	9 Months Ended
Sep. 30, 2025
Policies
Net Income Per Common Stock	*Net Income Per Common Stock* Net income per common share is computed by dividing net income available to common stockholders by the weighted average number of common stock shares outstanding during the year or period. Diluted net income per common share is computed by dividing net income available to common stockholders by the weighted average number of common stock shares outstanding during the year plus potential dilutive instruments such as stock options and warrants. The effect of stock options on diluted net income per common share is determined through the application of the treasury stock method, whereby proceeds received by the Company based on assumed exercises are hypothetically used to repurchase the Company’s common stock at the average market price during the period. The Company has no stock options, warrants or other potentially dilutive instruments outstanding as of September 30, 2025 and December 31, 2024.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Net Income Per Common Stock (Policies)

9 Months Ended

Sep. 30, 2025

Net Income Per Common Stock

Net income per common share is computed by dividing net income available to common stockholders by the weighted average number of common stock shares outstanding during the year or period. Diluted net income per common share is computed by dividing net income available to common stockholders by the weighted average number of common stock shares outstanding during the year plus potential dilutive instruments such as stock options and warrants.

The effect of stock options on diluted net income per common share is determined through the application of the treasury stock method, whereby proceeds received by the Company based on assumed exercises are hypothetically used to repurchase the Company’s common stock at the average market price during the period. The Company has no stock options, warrants or other potentially dilutive instruments outstanding as of September 30, 2025 and December 31, 2024.

SCIENTIFIC ENERGY, INC 10-Q