XML 33 R26.htm IDEA: XBRL DOCUMENT v3.21.4

Note 8 - Equity (Tables)

9 Months Ended

Sep. 30, 2021

Notes Tables

Schedule of Stockholders Equity [Table Text Block]

		BeyondSpring Inc.’s shareholders
																		Accumulated
										Additional								other								Non
		Ordinary share								paid-in				Accumulated				comprehensive								controlling				Total
		Shares				Amount				capital				deficit				(loss) gain				Subtotal				interests				equity
							$				$				$				$				$				$				$
Balances at January 1, 2021 (audited)			39,141,913				4				366,451				(277,818	)			(297	)			88,340				(1,715	)			86,625
Share-based compensation			12,248				-				5,143				-				-				5,143				20				5,163
Forfeited restricted shares			(40,679	)			-				(310	)			-				-				(310	)			-				(310	)
Exercise of options			28,771				-				83				-				-				83				-				83
Accretion of contingently redeemable noncontrolling interest			-				-				(158	)			-				-				(158	)			-				(158	)
Foreign currency translation adjustment loss			-				-				-				-				(101	)			(101	)			(15	)			(116	)
Net loss			-				-				-				(54,666	)			-				(54,666	)			(2,814	)			(57,480	)
Balances at September 30, 2021 (unaudited)			39,142,253				4				371,209				(332,484	)			(398	)			38,331				(4,524	)			33,807
Balances at January 1, 2020 (audited)			27,885,613				3				246,979				(216,845	)			140				30,277				854				31,131
Issuance of ordinary shares			2,613,590				-				31,395				-				-				31,395				-				31,395
Share-based compensation			17,198				-				5,936				-				-				5,936				132				6,068
Foreign currency translation adjustment loss			-				-				-				-				(187	)			(187	)			(39	)			(226	)
Net loss			-				-				-				(43,377	)			-				(43,377	)			(2,068	)			(45,445	)
Balances at September 30, 2020 (unaudited)			30,516,401				3				284,310				(260,222	)			(47	)			24,044				(1,121	)			22,923

X

- Definition

Tabular disclosure of changes in the separate accounts comprising stockholders' equity (in addition to retained earnings) and of the changes in the number of shares of equity securities during at least the most recent annual fiscal period and any subsequent interim period presented is required to make the financial statements sufficiently informative if both financial position and results of operations are presented.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=123467817&loc=d3e21463-112644

+ Details

Name:	us-gaap_ScheduleOfStockholdersEquityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_TableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration