Company: BCHT
Filing Date: 2025-11-13
Form Type: 10-Q
Source: 0001477932-25-008185
Chunk: 15

Company: Birchtech Corp.
Filing Date: 2025-11-13
Form: 10-Q
Item: Part I, Item 1
Chunk 15
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 Income (Loss) Per Common Share Income (loss) per share – basic is calculated by dividing net income (loss) by the weighted average number of shares of stock outstanding during the year, including shares issuable without additional consideration. Income per share – assuming dilution is calculated by dividing net income by the weighted average number of shares outstanding during the year adjusted for the effect of dilutive potential shares from options and warrants calculated using the treasury stock method and the if-converted method for preferred stock. There are 1,134,272 dilutive stock options for the three months ended September 30, 2025 as the Company reported net income for the period. There were no dilutive potential common shares for the nine months ended September 30, 2025 or the three or nine months ended September 30, 2024, because the Company incurred a net loss and basic and diluted losses per common share are the same.  We calculate basic earnings per share by dividing net income (loss) by the weighted-average number of common shares outstanding during the reporting period. Diluted earnings per share reflects the effects of potentially dilutive securities. The summary of the basic and diluted earnings per share calculations for the three and nine months ended September 30, 2025 and 2024:   For the ThreeMonths EndedSeptember 30,2025  For the ThreeMonths EndedSeptember 30,2024  For the NineMonths EndedSeptember 30,2025  For the NineMonths EndedSeptember 30,2024              Basic:            Net Income (Loss)  788,012   (457,546 )  (2,433,124 )  (9,459,549 )Weighted-average shares outstanding  96,866,109   96,125,797   96,449,742   94,992,520 Basic  $0.01   (0.00 ) $(0.03 ) $(0.10 )                 Diluted:                Net Income (Loss)  788,012   (457,546 )  (2,433,124 )  (9,459,549 )Weighted-average shares outstanding  96,866,109   96,125,797   96,449,742   94,992,520 Effect of diluted securities – stock options   1,134,272