XML 68 R15.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Note 9 - Earnings Per Share | 9 Months Ended
--- | ---
Sep. 30, 2013
Earnings Per Share [Abstract] |
Earnings Per Share [Text Block] | NOTE 9 – LOSS PER SHARE The following data shows the amounts used in computing earnings per share and the effect on income and the weighted average number of shares of potential dilutive common stock for the three and nine months ended September 30, 2013 and 2012:
|  | For the Three Months Ended September 30 |  |  | For the Nine Months Ended September 30 |
|  | 2013 |  |  | 2012 |  |  | 2013 |  |  | 2012 |
Net Loss attributable to LiqTech International Inc. |  | $ | (903,956 | ) |  | $ | (427,872 | ) |  | $ | (2,881,869 | ) |  | $ | (657,779 | )
Weighted average number of common shares used in basic earnings per share |  |  | 24,511,500 |  |  |  | 24,111,500 |  |  |  | 24,329,082 |  |  |  | 23,488,208 |
Effect of dilutive securities, stock options and warrants |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Weighted average number of common shares and potentially dilutive securities |  | $ | 24,511,500 |  |  | $ | 24,111,500 |  |  | $ | 24,329,082 |  |  | $ | 23,488,208 |
For the nine months ended September 30, 2013, Parent had 2,564,130 options outstanding to purchase common stock of the Parent at $1.50 to $3.60 per share and Parent had 7,025,575 warrants outstanding to purchase common stock of the Parent at $1.50 to $4.06 per share, which were not included in the loss per share computation because their effect would be anti-dilutive. For the nine months ended September 30, 2012, Parent had 2,044,130 options outstanding to purchase common stock of the Parent at $1.50 to $3.60 per share and Parent had 6,625,575 warrants outstanding to purchase common stock of the Parent at $1.50 to $4.06 per share, which were not included in the loss per share computation because their effect would be anti-dilutive.

X
- Details
Name: | us-gaap_EarningsPerShareAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1278-109256 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1252-109256 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 55 -Paragraph 52 -URI http://asc.fasb.org/extlink&oid=32703322&loc=d3e4984-109258 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.21) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 + Details
Name: | us-gaap_EarningsPerShareTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration