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Note 17 - Earnings Per Share | 12 Months Ended
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Dec. 31, 2017
Notes to Financial Statements |
Earnings Per Share [Text Block] |
17 . | Earnings Per Share
Basic earnings per share is computed by dividing net income by the weighted average number of shares of common stock outstanding during each period. Diluted earnings per share is computed by dividing the net income by the weighted average number of shares of common stock and equivalents (stock options and warrants), unless anti-dilutive, during each period. Consolidated Earnings per Share
|  | Year Ended December 31, |
|  | 2017 |  |  | 2016 |
Basic |  |  |  |  |  |  |  |
Average shares outstanding: |  |  |  |  |  |  |  |
Weighted average number of shares outstanding during the period |  |  | 3,568,885 |  |  |  | 3,566,400 |
Earnings: |  |  |  |  |  |  |  |
Net (loss)/income attributable to CTI Industries Corporation |  | $ | (1,603,103 | ) |  | $ | 652,538 |
Amount for per share Computation |  | $ | (1,603,103 | ) |  | $ | 652,538 |
Net (loss)/income per share applicable to Common Shares |  | $ | (0.45 | ) |  | $ | 0.18 |
Diluted |  |  |  |  |  |  |  |
Average shares outstanding: |  |  | 3,568,885 |  |  |  | 3,566,400 |
Weighted averages shares Outstanding Common stock equivalents (options, warrants) |  |  | 47,359 |  |  |  | 161,154 |
Weighted average number of shares outstanding during the period |  |  | 3,616,244 |  |  |  | 3,727,554 |
Earnings: |  |  |  |  |  |  |  |
Net (loss)/income attributable to CTI Industries Corporation |  | $ | (1,603,103 | ) |  | $ | 652,538 |
Amount for per share computation |  | $ | (1,603,103 | ) |  | $ | 652,538 |
Net (loss)/income per share applicable to Common Shares |  | $ | (0.44 | ) |  | $ | 0.18 |

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -URI http://asc.fasb.org/topic&trid=2144383 + Details
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