Note 17 — Net Loss Per Share

The “Net loss per share basic and diluted” for the respective periods indicated - is as follows:

 Schedule of Basic and Fully Diluted Net Loss Per Share

Basic weighted-average number of shares of common stock outstanding for the years ended December 31, 2022 and 2021 include the shares of the Company issued and outstanding during such periods, each on a weighted average basis. The basic weighted average number of shares common stock outstanding excludes common stock equivalent incremental shares, while diluted weighted average number of shares outstanding includes such incremental shares. However, as the Company was in a loss position for all periods presented, basic and diluted weighted average shares outstanding are the same, as the inclusion of the incremental shares would be anti-dilutive. The common stock equivalents excluded from the computation of diluted weighted average shares outstanding are as follows:

 Schedule of Anti-dilutive Securities Excluded from Computation of Diluted Earnings Per Share