Earnings per Share	3 Months Ended
Mar. 31, 2011
Notes to Financial Statements
Earnings per Share	Due to the net operating loss, all options and conversions are considered anti-dilutive and therefore only basic calculation is provided. Basic weighted average per share excludes items that would have been included in the fully-diluted weighted average shares. Shares that would be included would be, if exercised, options held by Officers and Directors (2,300,000 common share equivalents).

Earnings per Share

3 Months Ended

Mar. 31, 2011

Due to the net operating loss, all options and conversions are considered anti-dilutive and therefore only basic calculation is provided. Basic weighted average per share excludes items that would have been included in the fully-diluted weighted average shares. Shares that would be included would be, if exercised, options held by Officers and Directors (2,300,000 common share equivalents).

- Definition

The entire disclosure for earnings per share.

+ References+ Details

AMERICAN FIRST FINANCIAL INC 10-Q