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Note 7 - Net Loss Per Share
12 Months Ended
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.