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Note 2 - Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

		2023				2022
Numerator for basic and diluted earnings per share		$	610,000			$	1,328,000
Denominator:
Denominator for basic earnings per share – weighted-average shares			6,358,000				6,297,000
Effect of dilutive securities employee stock options and restricted stock			35,000				6,000
Denominator for diluted earnings per share – adjusted weighted-average shares			6,393,000				6,303,000
Earnings per common share- basic		$	0.10			$	0.21
Earnings per common share- diluted		$	0.10			$	0.21

Reconciliation of Revenue from Segments to Consolidated [Table Text Block]

		2023				2022
Revenues
Leasing		$	17,772,000			$	16,655,000
Retail			3,553,000				3,091,000
Total		$	21,325,000			$	19,746,000

Segment, Reconciliation of Other Items from Segments to Consolidated [Table Text Block]

		2023				2022
Depreciation expense
Leasing		$	4,429,000			$	4,268,000
Retail			736,000				515,000
Total		$	5,165,000			$	4,783,000

		2023				2022
Interest expense
Leasing		$	1,087,000			$	806,000
Retail			25,000				—
Total		$	1,112,000			$	806,000

		2023				2022
Interest income
Leasing		$	458,000			$	103,000
Retail			—				—
Total		$	458,000			$	103,000

		2023				2022
Income tax expense
Leasing		$	306,000			$	753,000
Retail			125,000				210,000
Total		$	431,000			$	963,000

Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Table Text Block]

		2023				2022
Net income attributable to American Shared Hospital Services
Leasing		$	518,000			$	1,187,000
Retail			92,000				141,000
Total		$	610,000			$	1,328,000

Reconciliation of Assets from Segment to Consolidated [Table Text Block]

		2023				2022
Total assets
Leasing		$	39,854,000			$	37,575,000
Retail			8,308,000				6,381,000
Total		$	48,162,000			$	43,956,000

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