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Note 20 - Stock Split Disclosure | 12 Months Ended
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Dec. 31, 2019
Notes to Financial Statements |
Stock Split Disclosure [Text Block] |
20. | STOCK SPLIT DISCLOSURE
On October 9, 2019, the Board of Directors of Middlefield Banc Corp. authorized a two -for- one stock split. Each shareholder of record at the close of business on October 25, 2019, received one additional share for every outstanding share held on the record date. The additional shares were paid on November 8, 2019. As a result, all share and earnings per share information have been retroactively adjusted to reflect the stock split. With respect to the December 31, 2019 and 2018 financial statements, the effect of the stock split on December 31, 2018 amounts was recognized retroactively in the stockholders’ equity accounts in the Consolidated Balance Sheets, and in all share data in the Consolidated Financial Statements and Management’s Discussion and Analysis of Financial Condition and Results of Operations. The effect of the stock split on per share amounts and weighted average common shares outstanding for the year ended December 31, 2018 is as follows:
|  | For the year ended |
|  | December 31, 2018 |
Restated net income per common share - basic |  | $ | 1.92 |
Restated net income per common share - diluted |  | $ | 1.91 |
Restated weighted-average common shares issued |  |  | 7,232,238 |
Restated average treasury stock shares |  |  | (772,330 | )
Restated average shares outstanding - basic |  |  | 6,459,908 |
Restated stock options and restricted stock |  |  | 27,906 |
Restated average shares outstanding - diluted |  |  | 6,487,814 |
Restated period ending shares oustanding |  |  | 6,488,664 |
Restated treasury shares outstanding |  |  | 772,330 |

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