EARNINGS (LOSS) PER SHARE

12 Months Ended

Dec. 31, 2024

NOTE 8 – EARNINGS (LOSS) PER SHARE

Pursuant to ASC 260, Earnings Per Share, basic earnings (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding for the periods presented.

Diluted earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive securities outstanding during the period. Potentially dilutive common shares may consist of common stock issuable for stock options and warrants (using the treasury stock method), convertible notes and common stock issuable. These common stock equivalents may be dilutive in the future. In the event of a net loss, diluted loss per share is the same as basic loss per share since the effect of the potential common stock equivalents upon conversion would be anti-dilutive.

The following potentially dilutive equity securities outstanding as of December 31, 2024, and 2023 are as follows:

Schedule of anti dilutive securities
	December 31, 2024		December 31, 2023
Stock options		3,545,764		1,876,275
Warrants		1,003,358		653,358
Series AAA preferred stock		314,124		209,525
Series H preferred stock		–		7,684,730
Total common stock equivalents		4,863,246		10,423,888

Mobiquity Technologies, Inc. 10-K