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Note 8 - Net Loss Per Share
 12 Months Ended
Dec. 31, 2023
Notes to Financial Statements  
Earnings Per Share [Text Block]

8.

Net loss per share

 

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

 

  

Year Ended December 31,

 
  

2021

  

2022

  

2023

 

Numerator:

            

Net loss attributable to BeyondSpring Inc.—basic and diluted

 $(64,179) $(33,279) $(21,026)
             

Denominator:

            

Weighted average number of ordinary shares outstanding—basic and diluted

  39,023,643   39,093,246   38,996,463 
             

Net loss per share —basic and diluted

 $(1.64) $(0.85) $(0.54)

 

The effects of all share options and unvested restricted shares were excluded from the calculation of diluted loss per share as their effect would have been anti-dilutive during the years ended December 31, 2021, 2022, and 2023.