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Note 6 - Per Share Amounts | 6 Months Ended
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Jun. 30, 2023
Notes to Financial Statements |
Earnings Per Share [Text Block] | Note 6. Per Share Amounts Per share information has been computed based on the weighted average number of common shares and dilutive common share equivalents outstanding. Based on the guidance provided in accordance with ASC 260 Earnings Per Share (“ASC 260”), potentially dilutive common stock equivalents, such as diluted 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-month period ended June 30, 2023, the potentially dilutive effects of approximately 82,000 of the Company’s stock options and 121,000 of the Company's unvested restricted stock awards were not considered for the reporting periods. The computation for the three and six-month periods ended June 30, 2023 and 2022 excluded approximately 64,000 and 41,000, respectively, of the Company’s stock options because the exercise price of the options was higher than the average market price during the period. The weighted average common shares outstanding for basic earnings per share for the three and six-month periods ended June 30, 2023 and 2022 included approximately 123,000 and 123,000, respectively, of the Company's restricted stock awards that are fully vested but are deferred for issuance. The following table sets forth the computation of basic and diluted earnings per share for the three and six-month periods ended June 30, 2023 and 2022:
|  | Three Months Ended June 30, |  |  | Six Months Ended June 30, |
|  | 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |
Net (loss) income attributable to American Shared Hospital Services |  | $ | (111,000 | ) |  | $ | 497,000 |  |  | $ | 77,000 |  |  | $ | 766,000 |
Weighted average common shares for basic earnings per share |  |  | 6,336,000 |  |  |  | 6,203,000 |  |  |  | 6,336,000 |  |  |  | 6,187,000 |
Dilutive effect of stock options and restricted stock awards |  |  | - |  |  |  | 78,000 |  |  |  | 129,000 |  |  |  | 79,000 |
Weighted average common shares for diluted earnings per share |  |  | 6,336,000 |  |  |  | 6,281,000 |  |  |  | 6,465,000 |  |  |  | 6,266,000 |
Basic (loss) earnings per share |  | $ | (0.02 | ) |  | $ | 0.08 |  |  | $ | 0.01 |  |  | $ | 0.12 |
Diluted (loss) earnings per share |  | $ | (0.02 | ) |  | $ | 0.08 |  |  | $ | 0.01 |  |  | $ | 0.12 |

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