v3.26.1
Note 6 - Per Share Amounts
6 Months Ended
Jun. 30, 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 and six-month periods ended June 30, 2026 and 2025, the potentially dilutive effects of Company’s stock options and unvested restricted stock awards are not considered for the reporting periods. The weighted average common shares outstanding for basic earnings per share for the three and six-month periods ended June 30, 2026 and 2025 included the Company's restricted stock awards that are fully vested but are deferred for issuance. 

 

The following table sets forth the options and unvested restricted stock awards not considered for reporting, and, the restricted stock awards that are fully vested, but deferred for issuance for the three and six-month periods ended June 30, 2026 and 2025:

 

  

Three Months Ended June 30,

  

Six Months Ended June 30,

 
  

2026

  

2025

  

2026

  

2025

 
                 
                 

Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount - options

  -   8,000   -   16,000 

Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount - unvested RSUs

  90,000   253,000   90,000   253,000 

Fully vested RSUs deferred for issuance, included in weighted average shares outstanding for basic EPS

  123,000   123,000   123,000   123,000 

 

The following table sets forth the computation of basic and diluted earnings per share for the three and six-month periods ended June 30, 2026 and 2025:

 

  

Three Months Ended June 30,

  

Six Months Ended June 30,

 
  

2026

  

2025

  

2026

  

2025

 

Net loss attributable to American Shared Hospital Services

 $(514,000) $(280,000) $(1,126,000) $(905,000)
                 

Weighted average common shares for basic loss per share

  6,872,000   6,582,000   6,737,000   6,577,000 

Weighted average common shares for diluted loss per share

  6,872,000   6,582,000   6,737,000   6,577,000 
                 

Basic loss per share

 $(0.07) $(0.04) $(0.17) $(0.14)

Diluted loss per share

 $(0.07) $(0.04) $(0.17) $(0.14)