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EXCEL - IDEA: XBRL DOCUMENT - Nostalgia Family Brands, Inc.Financial_Report.xls
10-Q - QUARTERLY REPORT - Nostalgia Family Brands, Inc.v329540_10q.htm
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EX-32.2 - EXHIBIT 32.2 - Nostalgia Family Brands, Inc.v329540_ex32-2.htm
EX-31.2 - EXHIBIT 31.2 - Nostalgia Family Brands, Inc.v329540_ex31-2.htm
EX-32.1 - EXHIBIT 32.1 - Nostalgia Family Brands, Inc.v329540_ex32-1.htm
EX-31.1 - EXHIBIT 31.1 - Nostalgia Family Brands, Inc.v329540_ex31-1.htm
v2.4.0.6
Net Loss per Share of Common Stock
9 Months Ended
Sep. 30, 2012
Earnings Per Share [Abstract]  
Earnings Per Share [Text Block]
8. Net Loss per Share of Common Stock   The Company has adopted FASB Topic 260, "Earnings per Share," which requires presentation of basic and diluted EPS on the face of the income statement for all entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic EPS computation to the numerator and denominator of the diluted EPS computation. In the accompanying financial statements, basic loss per share of common stock is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the year. Basic net loss per common share is based upon the weighted average number of common shares outstanding during the period. Dilution is computed by applying the treasury stock method. Under this method, options and warrants are assumed to be exercised at the beginning of the period (or at the time of issuance, if later), and as if funds obtained thereby were used to purchase common stock at the average market price during the period. However, shares associated with convertible debt, stock options and stock warrants are not included because the inclusion would be anti-dilutive (i.e. reduce the net loss per common share). There were no anti-dilutive instruments.

 

 

 

    Nine Months
Ended
Sept. 30, 2012
 
       
Numerator - basic and diluted loss per share net loss   $ (37,543 )
         
Denominator - basic and diluted loss per share - weighted average common shares outstanding     3,707,299  
         
Basic and diluted earnings per share   $ (0.010 )