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Note 7 - Loss Per Share

6 Months Ended

Jun. 30, 2024

Notes to Financial Statements

Earnings Per Share [Text Block]

Note 7. Loss per Share

Net income (loss) per common share is calculated in accordance with Accounting Standards Codification (“ASC”) Topic 260: Earnings per Share (“ASC 260”). Basic income (loss) per share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. The computation of diluted net loss per share does not include dilutive common stock equivalents in the weighted average shares outstanding as they would be anti-dilutive. In periods where the Company has a net loss, all dilutive securities are excluded.

The components of basic and diluted EPS were as follows (in thousands, except per share data). 

		Three Months Ended June 30,								Six Months Ended June 30,
		2024				2023				2024				2023
Net loss attributable to NextPlat Corp common shareholders		$	(5,311	)		$	(4,341	)		$	(6,791	)		$	(5,528	)
Basic weighted average common shares outstanding			18,824				18,072				18,774				16,254
Potentially dilutive common shares			-				-				-				-
Diluted weighted average common shares outstanding			18,824				18,072				18,774				16,254
Weighted average loss per common share - basic and diluted		$	(0.28	)		$	(0.24	)		$	(0.36	)		$	(0.34	)
Potentially dilutive common shares excluded from the calculation of diluted weighted average loss per common share:
Stock options			9				240				60				175
Common stock purchase warrants			-				1,419				-				583
			9				1,659				60				758

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- Definition

The entire disclosure for earnings per share.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482662/260-10-50-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/260/tableOfContent

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482662/260-10-50-2

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482662/260-10-50-3

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