v3.23.2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Basic and diluted earnings (loss) per common share (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Income(Loss) (Numerator)
Net income	$ 699,619	$ 58,915	$ 791,146	$ 100,347
Convertible notes	37,500	0	37,500	0
Accrued interest on convertible notes	0	0	0	0
Warrants	0	0	0	0
Stock options	0	0	0	0
Diluted income per share
Net income	$ 737,119	$ 58,915	$ 828,696	$ 100,347
Shares (Denominator)
Net income		14,025,820	14,191,454	13,992,068
Convertible notes	2,500,000	0	2,500,000	0
Accrued interest on convertible notes	0	0	0	0
Warrants	0	0	0	0
Stock options	582,412	765,927	630,445	683,316
Diluted income per share
Diluted income per share		14,791,747		14,675,384
Earnings per share diluted
Net income per common share - basic	$ 0.05	$ 0	$ 0.06	$ 0.01
Earnings per share diluted, conversion notes	0	0	0	0
Earnings per Share diluted, accrued interest on convertible notes	0	0	0	0
Earnings per share diluted, warrants	0	0	0	0
Earnings per share diluted, stock options	0	0	0	0
Diluted income (loss) per share
Diluted income per share	$ 0.04	$ 0	$ 0.05	$ 0.01

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-URI https://asc.fasb.org//1943274/2147482689/260-10-45-11

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 60B
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B

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Inrad Optics, Inc. 10-Q