NET EARNINGS (LOSS) PER SHARE	9 Months Ended
NET EARNINGS (LOSS) PER SHARE	Sep. 30, 2011
Notes to Financial Statements
Note 14 - NET EARNINGS (LOSS) PER SHARE	Basic earnings (loss) per share excludes dilution and is computed by dividing earnings (loss) available to common stockholders by the weighted average number of common shares outstanding for the period. Diluted earnings (loss) per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shares in the earnings (loss) of the Company. Certain unexercised stock options and convertible debt warrants to purchase shares of the Company's common stock as of September 30, 2011, were excluded in the computation of diluted earnings (loss) per share because the options' and warrants’ exercise price was greater than the average market price of the Company's common stock and the effect would be antidilutive. For the three and nine months ended September 30, 2011 and 2010, there were 1,515,000 potential common shares outstanding, respectively

George Foreman Enterprises Inc 10-Q