Modern Round Entertainment Corp - FORM S-1/A - EX-11 - COMPUTATION OF PER SHARE EARNINGS - August 20, 2015

Attached files

file filename
S-1/A - AMENDMENT NO. 5 - Modern Round Entertainment Corpform_s-1.htm
EX-16 - LETTER FROM DE JOYA GRIFFITH - Modern Round Entertainment Corpex16.htm
EX-4.C - STOCK CERTIFICATE SPECIMEN - Modern Round Entertainment Corpex4c.htm
EX-2.2 - ADDENDUM NO. 1 TO SEPARATION AND DISTRIBUTION AGREEMENT - Modern Round Entertainment Corpex2-2.htm
EX-3.IA - ARTICLES OF INCORPORATION - Modern Round Entertainment Corpex3ia.htm
EX-10.1 - SOFTWARE AND SERVICES LICENSE AGREEMENT - Modern Round Entertainment Corpex10-1.htm
EX-23.1 - CONSENT OF SEALE & BEERS CPAS - Modern Round Entertainment Corpex23-1.htm
EX-10.4 - INDEPENDENT CONTRACTOR AGREEMENT - Modern Round Entertainment Corpex10-4.htm
EX-99.3 - ORAL AGREEMENT SUMMARY - Modern Round Entertainment Corpex99-3.htm
EX-99.1 - ORAL AGREEMENT SUMMARY - Modern Round Entertainment Corpex99-1.htm
EX-99.2 - ORAL AGREEMENT SUMMARY - Modern Round Entertainment Corpex99-2.htm
EX-23.2 - CONSENT OF STOECKLEIN LAW GROUP LLP - Modern Round Entertainment Corpex23-2.htm
EX-3.IIA - BYLAWS - Modern Round Entertainment Corpex3iia.htm
EX-10.3 - ADDENDUM NO. 1 TO TRANSITION SERVICES AGREEMENT - Modern Round Entertainment Corpex10-3.htm
EX-10.2 - TRANSITION SERVICES AGREEMENT - Modern Round Entertainment Corpex10-2.htm
EX-23.3 - CONSENT OF DE JOYA GRIFFITH - Modern Round Entertainment Corpex23-3.htm
EX-5 - OPINION OF STOECKLEIN LAW GROUP LLP - Modern Round Entertainment Corpex5.htm
EX-2.1 - SEPARATION AND DISTRIBUTION AGREEMENT - Modern Round Entertainment Corpex2-1.htm

 
 
 

EXHIBIT 11

Statement of Computation of Per Share Earnings

Earnings per share

The Company follows Financial Accounting Standards Board Accounting Standards Codification (FASB ASC) 260 "Earnings Per Share" ("FASB ASC 260"). Basic earning per common share ("EPS") calculations are determined by dividing net income by the weighted average number of shares of common stock outstanding during the year. Diluted earning per common share calculations are determined by dividing net income by the weighted average number of common shares and dilutive common share equivalents outstanding. During periods when common stock equivalents, if any, are anti-dilutive they are not considered in the computation.


 

 
 
 

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