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Note 11 - Net Loss Per Share
 9 Months Ended
Sep. 30, 2021
Notes to Financial Statements  
Earnings Per Share [Text Block]

11.

Net loss per share

 

Basic and diluted net loss per share attributable to ordinary shareholders was calculated as follows:

 

 

  

Three months ended September 30,

  

Nine months ended September 30,

 
  

2020

  

2021

  

2020

  

2021

 
  

(Unaudited)

  

(Unaudited)

  

(Unaudited)

  

(Unaudited)

 

Numerator:

                

Net loss attributable to BeyondSpring Inc.—basic and diluted

 $(14,540) $(18,370) $(43,377) $(54,666)
                 

Denominator:

                

Weighted average number of ordinary shares outstanding—basic and diluted

  30,303,093   39,024,892   28,658,215   39,013,526 
                 

Net loss per share —basic and diluted

 $(0.48) $(0.47) $(1.51) $(1.40)

 

The effects of unvested restricted shares and share options were excluded from the calculation of diluted loss per share as their effect would have been anti-dilutive during the three and nine months ended September 30, 2020 and 2021.