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Note 13 - Earnings Per Share | 12 Months Ended
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Dec. 31, 2023
Notes to Financial Statements |
Earnings Per Share [Text Block] | 13. Earnings Per Share The following table sets forth the computations of basic and diluted earnings per share (in thousands, except per share data):
|  | Year Ended December 31, |
|  | 2023 |  |  | 2022 |
Numerator: |  |  |  |  |  |  |  |
Net income attributable to SPAR Group, Inc. |  | $ | 3,902 |  |  | $ | (732 | )
Denominator: |  |  |  |  |  |  |  |
Shares used in basic net income per share calculation |  |  | 23,333 |  |  |  | 22,110 |
Effect of diluted securities: |  |  |  |  |  |  |  |
Stock options and unvested restricted shares |  |  | 147 |  |  |  | – |
Convertible Series B Preferred Stock |  |  | 975 |  |  |  | – |
Shares used in diluted net income per share calculations |  |  | 24,455 |  |  |  | 22,110 |
Basic net income (loss) per common share: |  | $ | 0.17 |  |  | $ | (0.03 | )
Diluted net income (loss) per common share: |  | $ | 0.16 |  |  | $ | (0.03 | )
The Company excluded 1,753,100 stock options, 38,675 RSUs and 854,753 shares of Series B convertible preferred stock, from the computation of diluted net loss per share for the year ended December 31, 2022 because including them would have had an anti-dilutive effect.

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