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Note 2 - Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2024

Notes Tables

Schedule of Asset Retirement Obligations [Table Text Block]

		2024				2023
Balance at beginning of period		$	650,000			$	360,000
Increase in obligations			1,138,000				290,000
Payments			(588,000	)			—
Balance at end of period		$	1,200,000			$	650,000

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

		2024				2023
Numerator for basic and diluted earnings per share		$	2,186,000			$	610,000
Denominator:
Denominator for basic earnings per share – weighted-average shares			6,497,000				6,358,000
Effect of dilutive securities employee stock options and restricted stock			206,000				35,000
Denominator for diluted earnings per share – adjusted weighted-average shares			6,703,000				6,393,000
Earnings per common share- basic		$	0.34			$	0.10
Earnings per common share- diluted		$	0.33			$	0.10

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

		2024				2023
Revenues
Leasing		$	15,784,000			$	17,772,000
Retail			12,556,000				3,553,000
Total		$	28,340,000			$	21,325,000

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

		2024				2023
Depreciation expense
Leasing		$	4,535,000			$	4,429,000
Retail			1,639,000				736,000
Total		$	6,174,000			$	5,165,000

		2024				2023
Interest expense
Leasing		$	1,367,000			$	1,087,000
Retail			132,000				25,000
Total		$	1,499,000			$	1,112,000

		2024				2023
Bargain purchase gain RI Acquisition
Leasing		$	—			$	—
Retail			3,794,000				—
Total		$	3,794,000			$	—

		2024				2023
Loss on write down of impaired assets and associated removal costs
Leasing		$	3,084,000			$	940,000
Retail			—				—
Total		$	3,084,000			$	940,000

		2024				2023
Interest income
Leasing		$	310,000			$	458,000
Retail			32,000				—
Total		$	342,000			$	458,000

		2024				2023
Income tax (benefit) expense
Leasing		$	(623,000	)		$	306,000
Retail			328,000				125,000
Total		$	(295,000	)		$	431,000

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

		2024				2023
Net (loss) income attributable to American Shared Hospital Services
Leasing		$	(3,380,000	)		$	518,000
Retail			5,566,000				92,000
Total		$	2,186,000			$	610,000

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

		2024				2023
Total assets
Leasing		$	35,455,000			$	39,854,000
Retail			24,742,000				8,308,000
Total		$	60,197,000			$	48,162,000

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