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Note 6 - Per Share Amounts (Tables) | 9 Months Ended
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Sep. 30, 2024
Notes Tables |
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block] |
|  | Three Months Ended September 30, |  |  | Nine Months Ended September 30, |
|  | 2024 |  |  | 2023 |  |  | 2024 |  |  | 2023 |
Net (loss) income attributable to American Shared Hospital Services |  | $ | (207,000 | ) |  | $ | 118,000 |  |  | $ | 3,514,000 |  |  | $ | 195,000 |
Weighted average common shares for basic (loss) earnings per share |  |  | 6,482,000 |  |  |  | 6,366,000 |  |  |  | 6,482,000 |  |  |  | 6,336,000 |
Dilutive effect of stock options and restricted stock awards |  |  | - |  |  |  | 66,000 |  |  |  | 38,000 |  |  |  | 70,000 |
Weighted average common shares for diluted (loss) earnings per share |  |  | 6,482,000 |  |  |  | 6,432,000 |  |  |  | 6,520,000 |  |  |  | 6,406,000 |
Basic (loss) earnings per share |  | $ | (0.03 | ) |  | $ | 0.02 |  |  | $ | 0.54 |  |  | $ | 0.03 |
Diluted (loss) earnings per share |  | $ | (0.03 | ) |  | $ | 0.02 |  |  | $ | 0.54 |  |  | $ | 0.03 |

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- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1 + Details
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