Note 13 - Earnings Per Share

12 Months Ended

Dec. 31, 2022

Notes to Financial Statements

Earnings Per Share [Text Block]

13. Earnings Per Share

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

	Year Ended December 31,
	2022			2021
Numerator:
Net loss attributable to SPAR Group, Inc.	$	(732	)	$	(1,779	)
Denominator:
Weighted- average common shares outstanding		22,110			21,266
Effect of dilutive securities
		-			–
Shares used in diluted net loss per share calculations		22,110			21,266
Basic net loss per common share:	$	(0.03	)	$	(0.08	)
Diluted net loss per common share:	$	(0.03	)	$	(0.08	)

The Company excluded 854,753 shares of Series B convertible preferred stock, 1,753,100 stock options, 38,675 RSUs, from the computation of diluted net loss per share for the year ended December 31, 2022 because including them would have had an anti-dilutive effect.

The Company excluded no shares of Series B convertible preferred stock, 2,016,162 stock options, 138,090 RSUs, and no phantom stock units from the computation of diluted net loss per share for the year ended December 31, 2021 because including them would have had an anti-dilutive effect.