The following information is related to Waterway Company for 2025 . Waterway Company decided to discontinue its entire wholesale operations (considered a discontinued operation) and to retain its manufacturing operations. On September 15. Waterway sold the wholesale operations to Rogers Company. During 2025, there were 500,000 shares of common stock outstanding all year. Discontinued Operations Earnings Per Share Gross Profit / (Loss) Income before Income Tax Income from Continuing Operations Income from Operations Net Income / (Loss) Other Expenses and Losses Other Revenues and Gains