Note 13 - Net Income Per Share

12 Months Ended

Dec. 31, 2021

Notes to Financial Statements

Earnings Per Share [Text Block]

13. Net Income Per Share

The following table sets forth the computations of basic and diluted net income per share (in thousands, except per share data):

	Year Ended December 31,
	2021			2020
Numerator:
Net (loss) income attributable to SPAR Group, Inc.	$	(1,779	)	$	3,367
Denominator:
Shares used in basic net income per share calculation		21,266			21,110
Effect of diluted securities:
Stock options and unvested restricted shares		–			45
Shares used in diluted net income per share calculations		21,266			21,155
Basic net income per common share:	$	(0.08	)	$	0.16
Diluted net income per common share:	$	(0.08	)	$	0.16

For the year ended December 31, 2021, the Company had 298,000 unvested restricted shares and stock options which were not included in the calculation because they would have an anti-dilutive effect.