Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Mar. 31, 2025	Dec. 31, 2024
Current assets:
Cash and cash equivalents	$ 6,527	$ 2,922
Short-term investments	2,000	0
Advances to suppliers	284	240
Prepaid expenses and other current assets	90	68
Current assets of discontinued operations	22,625	25,347
Total current assets	31,526	28,577
Noncurrent assets:
Property and equipment, net	221	239
Operating right-of-use assets	492	513
Other noncurrent assets	215	213
Noncurrent assets of discontinued operations	4,650	4,773
Total noncurrent assets	5,578	5,738
Total assets	37,104	34,315
Current liabilities:
Accounts payable	358	295
Accrued expenses	909	840
Current portion of operating lease liabilities	301	282
Other current liabilities	1,364	780
Current liabilities of discontinued operations	9,733	8,813
Total current liabilities	12,665	11,010
Noncurrent liabilities:
Operating lease liabilities	246	307
Deferred revenue	27,561	27,400
Other noncurrent liabilities	3,706	3,686
Noncurrent liabilities of discontinued operations	5,593	6,197
Total noncurrent liabilities	37,106	37,590
Total liabilities	49,771	48,600
Shareholders’ deficit
Ordinary shares ($0.0001 par value; 500,000,000 shares authorized; 40,316,320 shares issued and outstanding as of December 31, 2024 and March 31, 2025)	4	4
Additional paid-in capital	373,396	373,185
Accumulated deficit	(402,948)	(407,425)
Accumulated other comprehensive income	1,239	1,336
Total BeyondSpring Inc.’s shareholders’ deficit	(28,309)	(32,900)
Noncontrolling interests	15,642	18,615
Total shareholders’ deficit	(12,667)	(14,285)
Total liabilities and shareholders’ deficit	$ 37,104	$ 34,315

Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

- Definition

Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).