Atmosphere Climate Control Reviews

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The graphic below summarizes the potential adjustments to income loss from continuing operations and net income

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As discussed in ASC 260 10 45 11 when there is a loss from continuing operations or net loss the adjustment for

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For basic and diluted EPS a reconciliation of the numerator and denominator for income from continuing operations

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SEC financials reported for Basic Earnings Loss Per Share From Continuing Operations

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The 400 potential ordinary shares are included in the diluted earnings per share calculation because the resulting CU2 00 earnings

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The disclosures like above help stockholders and other users of financial statements in recognizing the impact of both

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