XML 39 R32.htm IDEA: XBRL DOCUMENT
v3.21.2

Note 1 - Basis of Presentation and General Information (Details Textual) - USD ($) |  |  | 6 Months Ended
--- | --- | --- | ---
Jan. 06, 2021 | Mar. 11, 2020 | Jun. 30, 2021 | Jun. 30, 2020
Proceeds from Divestiture of Businesses |  |  | $ 10,000,000 |
Disposal Group, Including Discontinued Operation, Consideration, Payables Forgiven |  |  | 1,150,000 |
Excess of Consideration Over Acquired Assets |  |  | $ (9,793,000) | $ (62,000,000)
M/T Eco Oceano Ca [Member] |  |  |  |
Noncash or Part Noncash Acquisition, Interest Acquired |  |  | 100.00% |
M/T Julius Caesar [Member] |  |  |  |
Noncash or Part Noncash Acquisition, Interest Acquired |  |  | 35.00% |
M/T Legio X Equestris [Member] |  |  |  |
Noncash or Part Noncash Acquisition, Interest Acquired |  |  | 35.00% |
A Company Affiliated With Mr. Evangelos J. Pistiolis [Member] |  |  |  |
Line of Credit Facility, Maximum Borrowing Capacity |  |  | $ 23,815,000 |
Three Shipowning Companies [Member] |  |  |  |
Proceeds from Divestiture of Businesses | $ 10,000,000 |  |  |
Disposal Group, Including Discontinued Operation, Consideration, Payables Forgiven | $ 1,150,000 |  |  |
Disposal Group, Credit Line Option, Percentage of Shipbuilding Costs | 10.00% |  |  |
Line of Credit Facility, Maximum Borrowing Capacity | $ 23,815,000 |  |  |
Three Shipowning Companies [Member] | A Major Oil Company [Member] |  |  |  |
Charter Rate Per Day | $ 36,000 |  |  |
Time Charters, Term, Additional Option (Year) | 2 years |  |  |
Charter Rate Per Day, Optional Year One | $ 39,000 |  |  |
Charter Rate Per Day, Optional Year Two | $ 41,500 |  |  |
Time Charters, Term (Year) | 3 years |  |  |
Three Shipowning Companies [Member] | A Major Oil Company 2 [Member] |  |  |  |
Charter Rate Per Day | $ 35,750 |  |  |
Time Charters, Term, Additional Option (Year) | 2 years |  |  |
Charter Rate Per Day, Optional Year One | $ 39,000 |  |  |
Charter Rate Per Day, Optional Year Two | $ 41,500 |  |  |
Charter Term (Year) | 3 years |  |  |
Three Shipowning Companies [Member] | A Company Affiliated With Mr. Evangelos J. Pistiolis [Member] |  |  |  |
Related Party Transaction Term (Year) | 5 years |  |  |
Charter Rate Per Day | $ 32,450 |  |  |
Time Charters, Term, Additional Option (Year) | 2 years |  |  |
Charter Rate Per Day, Optional Year One | $ 33,950 |  |  |
Charter Rate Per Day, Optional Year Two | $ 35,450 |  |  |
Three Shipowning Companies [Member] | Marshall Islands Company with Suexmax Tanker Contract [Member] |  |  |  |
Noncash or Part Noncash Acquisition, Interest Acquired | 100.00% |  |  |
Three Shipowning Companies [Member] | Marshall Islands Company with VLCC Tanker Contract for Delivery January 2022 [Member] |  |  |  |
Noncash or Part Noncash Acquisition, Interest Acquired | 35.00% |  |  |
Three Shipowning Companies [Member] | Marshall Islands Company with VLCC Tanker Contract for Delivery February 2022 [Member] |  |  |  |
Noncash or Part Noncash Acquisition, Interest Acquired | 35.00% |  |  |
COVID 19 [Member] |  |  |  |
Decrease in Revenues from Off-hire Days |  | $ 344,000 |  |
California 19 Inc. [Member] |  |  |  |
Equity Method Investment, Ownership Percentage |  |  | 50.00% |
Julius Caesar Inc. [Member] |  |  |  |
Equity Method Investment, Ownership Percentage |  |  | 35.00% |
California 20 Inc. [Member] |  |  |  |
Equity Method Investment, Ownership Percentage |  |  | 50.00% |
Legio X Inc. [Member] |  |  |  |
Equity Method Investment, Ownership Percentage |  |  | 35.00% |

X
- Definition Represents charter rate per day. + References No definition available. + Details
Name: | tops_CharterRatePerDay
Namespace Prefix: | tops_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Represents the charter rate per day for the first optional additional year. + References No definition available. + Details
Name: | tops_CharterRatePerDayOptionalYearOne
Namespace Prefix: | tops_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Represents the charter rate per day for the second optional additional year. + References No definition available. + Details
Name: | tops_CharterRatePerDayOptionalYearTwo
Namespace Prefix: | tops_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Represents charter term. + References No definition available. + Details
Name: | tops_CharterTerm
Namespace Prefix: | tops_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of decrease in revenues from off-hire days. + References No definition available. + Details
Name: | tops_DecreaseInRevenuesFromOffhireDays
Namespace Prefix: | tops_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The percentage of shipbuilding costs for credit line option under the terms of the disposal group. + References No definition available. + Details
Name: | tops_DisposalGroupCreditLineOptionPercentageOfShipbuildingCosts
Namespace Prefix: | tops_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The amount of payables forgiven as consideration for disposal of assets and liabilities, including discontinued operation. + References No definition available. + Details
Name: | tops_DisposalGroupIncludingDiscontinuedOperationConsiderationPayablesForgiven
Namespace Prefix: | tops_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition This element represents the difference of the historic cost between the acquired vessels net of consideration paid. + References No definition available. + Details
Name: | tops_ExcessOfConsiderationOverAcquiredAssets
Namespace Prefix: | tops_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Represents the transaction term for related party transactions. + References No definition available. + Details
Name: | tops_RelatedPartyTransactionTerm
Namespace Prefix: | tops_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition The term of time charters. + References No definition available. + Details
Name: | tops_TimeChartersTerm
Namespace Prefix: | tops_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition The additional option term of time charters. + References No definition available. + Details
Name: | tops_TimeChartersTermAdditionalOption
Namespace Prefix: | tops_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=114001798&loc=d3e33918-111571 + Details
Name: | us-gaap_EquityMethodInvestmentOwnershipPercentage
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Maximum borrowing capacity under the credit facility without consideration of any current restrictions on the amount that could be borrowed or the amounts currently outstanding under the facility. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19(b),22(b)) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The level of ownership or equity interest acquired in a noncash (or part noncash) transaction. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=123431023&loc=d3e4332-108586 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=123431023&loc=d3e4304-108586 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=123431023&loc=d3e4313-108586 + Details
Name: | us-gaap_NoncashOrPartNoncashAcquisitionInterestAcquired1
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The cash inflow associated with the amount received from the sale of a portion of the company's business, for example a segment, division, branch or other business, during the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 12 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=123570139&loc=d3e3179-108585 + Details
Name: | us-gaap_ProceedsFromDivestitureOfBusinesses
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=tops_MTEcoOceanoCaMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=tops_MTJuliusCaesarMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=tops_MTLegioXEquestrisMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=tops_ACompanyAffiliatedWithMrEvangelosJPistiolisMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis=tops_ThreeShipowningCompaniesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_CounterpartyNameAxis=tops_AMajorOilCompanyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_CounterpartyNameAxis=tops_AMajorOilCompany2Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_OwnershipAxis=tops_MarshallIslandsCompanyWithSuexmaxTankerContractMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_OwnershipAxis=tops_MarshallIslandsCompanyWithVlccTankerContractForDeliveryJanuary2022Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_OwnershipAxis=tops_MarshallIslandsCompanyWithVlccTankerContractForDeliveryFebruary2022Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_UnusualOrInfrequentItemAxis=tops_COVID19Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=tops_California19IncMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=tops_JuliusCaesarIncMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=tops_California20IncMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=tops_LegioXIncMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |