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Note 18 - Segment Reporting and Geographic Information (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

Schedule of Segment Reporting Information, by Segment [Table Text Block]

		Year ended December 31, 2021
		Plinabulin pipeline				TPD platform				Intersegment eliminations				Consolidated
		$				$				$				$
Revenue			-				1,351				-				1,351
Operating expenses
Research and development			(32,077	)			(4,851	)			40				(36,888	)
General and administrative			(29,737	)			(1,166	)			200				(30,703	)
Loss from operations			(61,814	)			(4,666	)			240				(66,240	)
Total other income (expenses), net			1,382				460				(240	)			1,602
Loss before income tax			(60,432	)			(4,206	)			-				(64,638	)
Income tax expenses			(3,218	)			(352	)			-				(3,570	)
Net loss			(63,650	)			(4,558	)			-				(68,208	)
Less: Net loss attributable to noncontrolling interests			(4,029	)			-				-				(4,029	)
Net loss attributable to BeyondSpring Inc.			(59,621	)			(4,558	)			-				(64,179	)

		Year ended December 31, 2022
		Plinabulin pipeline				TPD platform				Intersegment eliminations				Consolidated
		$				$				$				$
Revenue			-				1,351				-				1,351
Operating expenses
Research and development			(18,180	)			(7,442	)			40				(25,582	)
General and administrative			(11,346	)			(1,862	)			200				(13,008	)
Loss from operations			(29,526	)			(7,953	)			240				(37,239	)
Total other income (expenses), net			400				962				(240	)			1,122
Loss before income tax			(29,126	)			(6,991	)			-				(36,117	)
Income tax expenses			(227	)			64				-				(163	)
Net loss			(29,353	)			(6,927	)			-				(36,280	)
Less: Net loss attributable to noncontrolling interests			(3,001	)			-				-				(3,001	)
Net loss attributable to BeyondSpring Inc.			(26,352	)			(6,927	)			-				(33,279	)

		Year ended December 31, 2023
		Plinabulin pipeline				TPD platform				Intersegment eliminations				Consolidated
		$				$				$				$
Revenue			-				1,751				-				1,751
Operating expenses
Research and development			(7,312	)			(7,363	)			40				(14,635	)
General and administrative			(8,009	)			(2,421	)			200				(10,230	)
Loss from operations			(15,321	)			(8,033	)			240				(23,114	)
Total other income (expenses), net			1,398				114				(240	)			1,272
Loss before income tax			(13,923	)			(7,919	)			-				(21,842	)
Income tax expenses			(92	)			(14	)			-				(106	)
Net loss			(14,015	)			(7,933	)			-				(21,948	)
Less: Net loss attributable to noncontrolling interests			(922	)			-				-				(922	)
Net loss attributable to BeyondSpring Inc.			(13,093	)			(7,933	)			-				(21,026	)

Long-Lived Assets by Geographic Areas [Table Text Block]

		December 31,
		2022				2023
		$				$
Property and equipment, net:
PRC			90				60
U.S.			1,778				1,568
Total			1,868				1,628

X

- Definition

Tabular disclosure of long-lived assets, excluding financial instruments, long-term customer relationships of a financial institution, mortgage rights, deferred policy acquisition costs, and deferred tax assets, by geographic areas located in the entity's country of domicile and foreign countries in which the entity holds assets.

+ References

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-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 41
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Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References

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