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Note 6 - Per Share Amounts | 9 Months Ended
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Sep. 30, 2025
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. Because the Company reported a loss for the three-month period ended September 30, 2024 and the nine-month period ended September 30, 2025, the potentially dilutive effects of approximately 62,000 of the Company’s stock options and 33,000 of the Company’s unvested restricted stock awards, and 8,000 of the Company’s stock options and 223,000 of the Company’s unvested restricted stock awards were not considered for the reporting periods, respectively. The weighted average common shares outstanding for basic earnings per share for the three and nine-month periods ended September 30, 2025 and 2024 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 nine-month periods ended September 30, 2025 and 2024:
|  | Three Months Ended September 30, |  |  | Nine Months Ended September 30, |
|  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
Net (loss) income attributable to American Shared Hospital Services |  | $ | (17,000 | ) |  | $ | (207,000 | ) |  | $ | (922,000 | ) |  | $ | 3,514,000 |
Weighted average common shares for basic (loss) earnings per share |  |  | 6,632,000 |  |  |  | 6,482,000 |  |  |  | 6,593,000 |  |  |  | 6,482,000 |
Dilutive effect of stock options and restricted stock awards |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 38,000 |
Weighted average common shares for diluted earnings (loss) per share |  |  | 6,632,000 |  |  |  | 6,482,000 |  |  |  | 6,593,000 |  |  |  | 6,520,000 |
Basic earnings (loss) per share |  | $ | (0.00 | ) |  | $ | (0.03 | ) |  | $ | (0.14 | ) |  | $ | 0.54 |
Diluted earnings (loss) per share |  | $ | (0.00 | ) |  | $ | (0.03 | ) |  | $ | (0.14 | ) |  | $ | 0.54 |

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