v3.26.1
Note 6 - Per Share Amounts
3 Months Ended
Mar. 31, 2026
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 periods ended March 31, 2026 and 2025, the potentially dilutive effects of approximately 2,000 of the Company’s stock options and 211,000 of the Company’s unvested restricted stock awards, and 38,000 of the Company’s stock options and 173,000 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-month periods ended March 31, 2026 and 2025 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-month periods ended March 31, 2026 and 2025:

 

  

Three Months Ended March 31,

 
  

2026

  

2025

 

Net loss attributable to American Shared Hospital Services

 $(612,000) $(625,000)
         

Weighted average common shares for basic loss per share

  6,725,000   6,572,000 

Weighted average common shares for diluted loss per share

  6,725,000   6,572,000 
         

Basic loss per share

 $(0.09) $(0.10)

Diluted loss per share

 $(0.09) $(0.10)