Note 1 - Basis of Presentation (Tables)

9 Months Ended

Sep. 30, 2024

Notes Tables

Reconciliation of Revenue from Segments to Consolidated [Table Text Block]

	Three Months Ended September 30,				Nine Months Ended September 30,
	2024		2023		2024		2023
Revenues
Leasing (includes equipment sales, net)	$	3,312,000	$	4,146,000	$	11,464,000	$	13,187,000
Retail		3,687,000		988,000		7,807,000		2,440,000
Total	$	6,999,000	$	5,134,000	$	19,271,000	$	15,627,000

Segment, Reconciliation of Other Items from Segments to Consolidated [Table Text Block]

	2024		2023		2024		2023
Depreciation expense
Leasing	$	1,101,000	$	1,088,000	$	3,412,000	$	3,341,000
Retail		543,000		177,000		1,089,000		533,000
Total	$	1,644,000	$	1,265,000	$	4,501,000	$	3,874,000

	2024		2023		2024		2023
Interest expense
Leasing	$	304,000	$	277,000	$	972,000	$	825,000
Retail		32,000		-		98,000		-
Total	$	336,000	$	277,000	$	1,070,000	$	825,000

	2024		2023		2024		2023
Interest income
Leasing	$	57,000	$	149,000	$	246,000	$	346,000
Retail		6,000		-		6,000		-
Total	$	63,000	$	149,000	$	252,000	$	346,000

	2024			2023		2024			2023
Income tax (benefit) expense
Leasing	$	(276,000	)	$	21,000	$	(415,000	)	$	34,000
Retail		107,000			39,000		171,000			59,000
Total	$	(169,000	)	$	60,000	$	(244,000	)	$	93,000

Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Table Text Block]

	2024			2023		2024			2023
Net (loss) income attributable to American Shared Hospital Services
Leasing	$	(602,000	)	$	100,000	$	(2,096,000	)	$	328,000
Retail		395,000			18,000		5,610,000			(133,000	)
Total	$	(207,000	)	$	118,000	$	3,514,000		$	195,000