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Per Share Amounts
 6 Months Ended
Jun. 30, 2015
Earnings Per Share [Abstract]  
Earnings Per Share [Text Block]
Note 2.          Per Share Amounts
 
The following table sets forth the computation of basic and diluted earnings per share for the three and six month periods ended June 30, 2015 and 2014:
 
 
 
Three Months ended June 30,
 
Six Months ended June 30,
 
 
 
2015
 
2014
 
2015
 
2014
 
Net (loss) attributable to American Shared Hospital Services
 
$
(1,970,000)
 
$
(927,000)
 
$
(1,842,000)
 
$
(1,023,000)
 
Weighted average common shares for basic earnings per share
 
 
5,484,000
 
 
4,718,000
 
 
5,480,000
 
 
4,718,000
 
Diluted effect of stock options and restricted stock
 
 
-
 
 
-
 
 
-
 
 
-
 
Weighted average common shares for diluted earnings per share
 
 
5,484,000
 
 
4,718,000
 
 
5,480,000
 
 
4,718,000
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Basic (loss) per share
 
$
(0.36)
 
$
(0.20)
 
$
(0.34)
 
$
(0.22)
 
Diluted (loss) per share
 
$
(0.36)
 
$
(0.20)
 
$
(0.34)
 
$
(0.22)
 
 
Pursuant to GAAP, potentially dilutive common stock equivalents, such as dilutive stock options, are not considered when their inclusion in reporting earnings per share would be dilutive to reported losses incurred per share. Because the Company reported a loss for the three and six month periods ending June 30, 2015 and June 30, 2014, the potentially dilutive effects of approximately 38,000 and 42,000 of the Company’s stock options and 14,000 and 15,000 unvested restricted stock units were not considered for the reporting period, respectively.