Note 9 - Net Loss Per Share

12 Months Ended

Dec. 31, 2022

Notes to Financial Statements

Earnings Per Share [Text Block]

9. Net loss per share

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

	Year Ended December 31,
	2020			2021			2022
Numerator:
Net loss attributable to BeyondSpring Inc.—basic and diluted	$	(60,973	)	$	(64,179	)	$	(33,279	)
Denominator:
Weighted average number of ordinary shares outstanding—basic and diluted		29,984,284			39,023,643			39,093,246
Net loss per share —basic and diluted	$	(2.03	)	$	(1.64	)	$	(0.85	)

The effects of all share options and unvested restricted shares were excluded from the calculation of diluted loss per share as their effect would have been anti-dilutive during the years ended December 31, 2020, 2021, and 2022.