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Note 6 - Per Share Amounts | 6 Months Ended
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Jun. 30, 2024
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. The Company calculates diluted shares using the treasury stock method. The computation for the three and six-month periods ended June 30, 2024 excluded approximately 20,000 of the Company’s stock options because the exercise price of the options was higher than the average market price during the periods. The computation for the six-month period ended June 30, 2023 excluded approximately 64,000 of the Company’s stock options because the price of the options was higher than the average market price during the period. 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 period. The weighted average common shares outstanding for basic earnings per share for the three and six-month periods ended June 30, 2024 and 2023 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, 2024 and 2023:
|  | Three Months Ended June 30, |  |  | Six Months Ended June 30, |
|  | 2024 |  |  | 2023 |  |  | 2024 |  |  | 2023 |
Net income (loss) attributable to American Shared Hospital Services |  | $ | 3,602,000 |  |  | $ | (111,000 | ) |  | $ | 3,721,000 |  |  | $ | 77,000 |
Weighted average common shares for basic earnings (loss) per share |  |  | 6,482,000 |  |  |  | 6,336,000 |  |  |  | 6,467,000 |  |  |  | 6,336,000 |
Dilutive effect of stock options and restricted stock awards |  |  | 101,000 |  |  |  | - |  |  |  | 97,000 |  |  |  | 129,000 |
Weighted average common shares for diluted earnings (loss) per share |  |  | 6,583,000 |  |  |  | 6,336,000 |  |  |  | 6,564,000 |  |  |  | 6,465,000 |
Basic earnings (loss) per share |  | $ | 0.56 |  |  | $ | (0.02 | ) |  | $ | 0.58 |  |  | $ | 0.01 |
Diluted earnings (loss) per share |  | $ | 0.55 |  |  | $ | (0.02 | ) |  | $ | 0.57 |  |  | $ | 0.01 |

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