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Note 9 - Earnings Per Share | 12 Months Ended
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Dec. 31, 2019
Notes to Financial Statements |
Earnings Per Share [Text Block] | NOTE 9 - EARNINGS PER SHARE The following data shows the amounts used in computing earnings per share, the effect on income and the weighted average number of shares of potential dilutive common stock for the years ended December 31, 2019 and 2018:
|  | For the Year Ended December 31 |
|  | 2019 |  |  | 2018 |
Net Income/(Loss) attributable to LiqTech International Inc. |  | $ | 39,616 |  |  | $ | (3,814,528 | )
Weighted average number of common shares used in basic earnings per share |  |  | 19,652,277 |  |  |  | 15,960,909 |
Effect of dilutive securities, stock options and warrants |  |  | 15,475 |  |  |  | - |
Weighted average number of common shares and potential dilutive common shares outstanding used in dilutive earnings per share |  |  | 19,667,752 |  |  |  | 15,960,909 |
For the year ended December 31, 2019, the Company had 25,000 options outstanding to purchase common stock at $2.96 per share. For the year ended December 31, 2018, the Company had 280,000 options outstanding to purchase common stock at $0.74 per share and 400,000 warrants outstanding to purchase common stock at $1.65 per share, which were not included in the loss per share computation because their effect would be anti-dilutive.

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -URI http://asc.fasb.org/topic&trid=2144383 + Details
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