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Note 6 - Net Loss Per Share | 12 Months Ended
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Dec. 31, 2017
Notes to Financial Statements |
Earnings Per Share [Text Block] |
| 6. | Net loss per share
Basic and diluted net loss per share attributable to ordinary shareholders was calculated as follows:
|  | Year Ended December 31, |
|  | 2015 |  |  | 2016 |  |  | 2017 |
Numerator: |  |  |  |  |  |  |  |  |  |  |  |
Net loss attributable to BeyondSpring Inc.—basic and diluted |  | $ | (7,970 | ) |  | $ | (12,010 | ) |  | $ | (91,763 | )
Denominator: |  |  |  |  |  |  |  |  |  |  |  |
Weighted average number of ordinary shares outstanding basic and diluted |  |  | 15,171,370 |  |  |  | 16,086,419 |  |  |  | 20,866,084 |
Net loss per share—basic and diluted |  | $ | (0.53 | ) |  | $ | (0.75 | ) |  | $ | (4.40 | )
For the purpose of presenting loss per share, the weighted average number of ordinary shares of the Company for the years ended December 31, 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 2015. The effects of all share options and restricted share units were excluded from the calculation of diluted loss per share as their effect would have been anti-dilutive during the year ended December 31, 2017.

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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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