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Note 7 - Net Loss Per Share | 12 Months Ended
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Dec. 31, 2016
Notes to Financial Statements |
Earnings Per Share [Text Block] |
7. | Net loss per share
Basic and diluted net loss per share attributable to ordinary shareholders was calculated as follows:
|  |  | Year Ended December 31, |
|  |  | 2014 |  |  |  | 2015 |  |  |  | 2016 |
Numerator: |  |  |  |  |  |  |  |  |  |  |  |
Net loss attributable to BeyondSpring Inc. — basic and diluted |  | $ | (3,013 | ) |  | $ | (7,970 | ) |  | $ | (12,010 | )
Denominator: |  |  |  |  |  |  |  |  |  |  |  |
Weighted average number of ordinary shares outstanding — basic and diluted |  |  | 13,910,000 |  |  |  | 15,171,370 |  |  |  | 16,086,419 |
Net loss per share—basic and diluted |  | $ | (0.22 | ) |  | $ | (0.53 | ) |  | $ | (0.75 | )
For the purpose of presenting loss per share, the weighted average number of ordinary shares of the Company for the years ended December 31, 2014 and 2015 was computed on the basis that 13,910,000 ordinary shares issued by the Company in exchange of the drug research business and related assets and liabilities pursuant to the Internal Restructuring had been in issue throughout the periods.

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -URI http://asc.fasb.org/topic&trid=2144383 + Details
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