Basic and Diluted Net Income (Loss) Per Common Share
|6 Months Ended|
Jun. 30, 2015
|Earnings Per Share [Abstract]|
|Basic and Diluted Net Income (Loss) Per Common Share||
NOTE – 2 BASIC AND DILUTED NET INCOME (LOSS) PER COMMON SHARE
Milestone Scientific presents “basic” and “fully diluted” earnings (loss) per common share applicable to common stockholders, and, if applicable, “diluted” earnings (loss) per common share applicable to common stockholders pursuant to the provisions of FASB ASC Topic 260. Basic earnings (loss) per common share is calculated by dividing net income or loss applicable to common stockholders by the weighted average number of common shares outstanding and to be issued during each period. The calculation of diluted earnings per common share is similar to that of basic earnings per common share, except that the denominator is increased to include the number of additional common shares that would have been outstanding if all potentially dilutive common shares, such as those issuable upon the exercise of stock options and warrants were issued during the period. (Fully diluted shares are only calculated if there is a net income.)
For the three and six months ending June 30, 2015 and 2014, Milestone Scientific calculated basic and fully diluted earnings per common share as described in the previous paragraph.
The entire disclosure for earnings per share.
Reference 1: http://www.xbrl.org/2003/role/presentationRef