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Note 7 - Earnings (Loss) Per Share
 3 Months Ended
Mar. 31, 2025
Notes to Financial Statements  
Earnings Per Share [Text Block]

7.

Earnings (loss) per share

 

Ordinary equivalent shares consist of the ordinary shares issuable upon the conversion of the share options and the vesting of restricted shares, using the treasury stock method. Ordinary share equivalents are excluded from the computation of diluted earnings (loss) per share if their effects would be anti-dilutive. The effects of all share options and unvested restricted shares were excluded from the calculation of diluted earnings (loss) per share as their effect would have been anti-dilutive during the three months ended March 31, 2024 and 2025.

 

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

 

   

Three months ended March 31,

  
   

2024

    

2025

  
   

(Unaudited)

    

(Unaudited)

  

Numerator:

                

Net income (loss) attributable to BeyondSpring Inc. – basic and diluted

   $ (3,231 )   $ 4,489  
                 

Denominator:

                

Weighted average number of ordinary shares outstanding – basic and diluted

     39,029,163       40,316,320  
                 

Net earnings (loss) per share – basic and diluted

   $ (0.08 )   $ 0.11