8. NET LOSS PER SHARE

12 Months Ended

Dec. 31, 2018

NOTE 8 – NET LOSS PER SHARE

The Company computes net loss per share in accordance with FASB ASC Topic 260. Under its provisions, basic loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the periods presented. Diluted earnings would customarily include, if dilutive, potential shares of common stock issuable upon the exercise of stock options and warrants. The dilutive effect of outstanding stock options and warrants is reflected in earnings per share in accordance with FASB ASC Topic 260 by application of the treasury stock method. For the periods presented, the computation of diluted loss per share equaled basic loss per share as the inclusion of any dilutive instruments would have had an antidilutive effect on the earnings per share calculation in the periods presented.

The following table sets forth common stock equivalents (potential common stock) at December 31, 2018 and 2017 that are not included in the loss per share calculation since their effect would be anti-dilutive for the periods indicated:

		2018				2017
Stock Options			1,328,542,941				449,480,000

The following table sets forth the computation of basic and diluted net loss per share for 2018 and 2017, respectively:

	2018			2017
Basic and diluted net loss per share:
Numerator:
Net loss attributable to common stock	$	(772,000	)	$	(871,000	)
Denominator:
Weighted average shares of common stock outstanding		3,736,160,914			3,215,345,848
Net loss per share of common stock, basic and diluted	$	*		$	*

*Less than $0.01

VIASPACE Inc. 10-K