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Note 6 - Net Loss Per Share
 12 Months Ended
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.