Note 13 - Earnings Per Share

12 Months Ended

Dec. 31, 2023

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,
	2023		2022
Numerator:
Net income attributable to SPAR Group, Inc.	$	3,902	$	(732	)
Denominator:
Shares used in basic net income per share calculation		23,333		22,110
Effect of diluted securities:
Stock options and unvested restricted shares		147		–
Convertible Series B Preferred Stock		975		–
Shares used in diluted net income per share calculations		24,455		22,110
Basic net income (loss) per common share:	$	0.17	$	(0.03	)
Diluted net income (loss) per common share:	$	0.16	$	(0.03	)

The Company excluded 1,753,100 stock options, 38,675 RSUs and 854,753 shares of Series B convertible preferred stock, 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.