v3.26.1
Note 7 - Earnings (Loss) Per Share
6 Months Ended
Jun. 30, 2026
Notes to Financial Statements  
Earnings Per Share [Text Block]

7.

Earnings (loss) per share

 

Ordinary equivalent shares consist of the ordinary shares issuable upon the conversion of the share options and the vesting of restricted shares, using the treasury stock method. Ordinary share equivalents are excluded from the computation of diluted earnings (loss) per share if their effects would be anti-dilutive. The effects of all share options and unvested restricted shares were excluded from the calculation of diluted earnings (loss) per share as their effect would have been anti-dilutive during the three and six months ended June 30, 2025 and 2026.

 

Basic and diluted net earnings (loss) per share attributable to ordinary shareholders was calculated as follows:

 

   

Three months ended June 30,

   

Six months ended June 30,

 
   

2025

   

2026

   

2025

   

2026

 
   

(Unaudited)

   

(Unaudited)

   

(Unaudited)

   

(Unaudited)

 

Numerator:

                               

Net income (loss) attributable to BeyondSpring Inc. – basic and diluted

  $ (1,806 )   $ (849 )   $ 2,671     $ (3,008 )
                                 

Denominator:

                               

Weighted average number of ordinary shares outstanding – basic and diluted

    40,316,320       41,119,820       40,316,320       41,119,820  
                                 

Net earnings (loss) per share – basic and diluted

  $ (0.04 )   $ (0.02 )   $ 0.07     $ (0.08 )