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10-Q - SEPTEMBER 30, 2011 QUARTERLY REPORT - CHINA PEDIATRIC PHARMACEUTICALS, INC.cpdu_2012sept30-10q.htm
EX-31.02 - CERTIFICATION OF CHIEF FINANCIAL OFFICER PURSUANT TO EXCHANGE ACT RULES 13A-14(A) AND 15D-14(A), AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002. - CHINA PEDIATRIC PHARMACEUTICALS, INC.exhibit_31-2.htm
EX-31.01 - CERTIFICATION OF CHIEF EXECUTIVE OFFICER PURSUANT TO EXCHANGE ACT RULES 13A-14(A) AND 15D-14(A), AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002. - CHINA PEDIATRIC PHARMACEUTICALS, INC.exhibit_31-1.htm
EXCEL - IDEA: XBRL DOCUMENT - CHINA PEDIATRIC PHARMACEUTICALS, INC.Financial_Report.xls
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EX-32.01 - CERTIFICATIONS OF CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002. - CHINA PEDIATRIC PHARMACEUTICALS, INC.exhibit_32-1.htm
v2.4.0.6
Net (Loss) Income Per Share
9 Months Ended
Sep. 30, 2012
Net (loss) income per common share (note 13)  
Net (Loss) Income Per Share

NOTE 13 – NET (LOSS) INCOME PER SHARE

 

In accordance with FASB ASC Topic 260-1-50, “Earnings per Share”, basic net income or loss per common share is computed by dividing net income or loss by the weighted-average number of common shares outstanding during the period. Under FASB ASC 260-10-50, diluted income or loss per share is computed by dividing net income or loss for the period by the weighted-average number of common and common equivalent shares, such as stock options, warrants and convertible securities outstanding during the period.

 

The following table sets forth the computation of basic and diluted earnings per share of common stock:

 

Three months ended September 30, Nine months ended September 30,
2012 2011 2012 2011
Basic (loss) earnings per share
Net (loss) $ (3,580,461 ) $ (4,509,657 ) $ (5,818,013 ) $ (731,814 )
Weighted average common shares outstanding - basic 44,556,104 44,556,104 44,556,104 44,496,407
Basic (loss) per share $ (0.08 ) $ (0.10 ) $ (0.13 ) $ (0.02 )
Diluted (loss) earnings per share
Net (loss) $ (3,580,461 ) (4,509,657 ) (5,818,013 ) (731,814 )
Derivative income (note 12) - (241,250 ) - (5,762,500 )
Adjusted net (loss) applicable to common share holders (3,580,461 ) (4,750,907 ) (5,818,013 ) (6,494,314 )
Weighted average common shares outstanding 44,556,104 44,556,104 44,556,104 44,496,407
Weighted average effect of dilutive securities - warrants (note 10) - - - -
Weighted average common shares outstanding - diluted 44,556,104 44,556,104 44,556,104 44,496,407
Diluted (loss) per share (0.08 ) (0.11 ) (0.13 ) (0.15 )