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Note 23 - Earnings (Loss) Per Share

12 Months Ended

Dec. 31, 2018

Notes to Financial Statements

Earnings Per Share [Text Block]

23—EARNINGS

(LOSS) PER SHARE

		December 31, 2018				December 31, 2017				December 31, 2016
Income (loss) available to common shareholders (in Euros)			(€338,38)2				(€681,345)				€3,842,201
Number of shares for the computation of basic EPS			28,997,866				28,961,928				27,823,313
Basic EPS (in Euros)			(€0.01)				(€0.02)				€0.14
Effect of dilutive securities			347,500				581,915				1,542,270
Number of shares for the computation of diluted EPS			28,997,866				28,961,928				29,365,583
Diluted EPS income / (loss) (in Euros)			(€0.01)				(€0.02)				€0.13

Diluted EPS income / (loss) available to common shareholders is computed including assumed conversions as all dilutive securities, consisting of stock options and warrants are out of the money.

The effects of dilutive securities for the years ended

December 31, 2017

and

2018

were excluded from the calculation of diluted earnings per share as a net loss was reported in these periods.

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- References

No definition available.

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- Definition

The entire disclosure for earnings per share.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-URI http://asc.fasb.org/topic&trid=2144383

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