Nature of Business and Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2020

Nature of Business and Significant Accounting Policies

Schedule of the computation of the common shares outstanding used in determining basic and diluted loss per share

The following table sets forth the computation of the common shares outstanding used in determining basic and diluted loss per share attributable to Hemisphere Media Group, Inc. (amounts in thousands, except per share amounts):

	Years Ended December 31,
	2020		2019
Numerator for loss per common share calculation:
Net loss attributable to Hemisphere Media Group, Inc.	$	(1,235)	$	(3,367)
Denominator for loss per common share calculation:
Weighted-average common shares, basic		39,434		39,158
Effect of dilutive securities
Stock options, restricted stock and warrants		—		—
Weighted-average common shares, diluted		39,434		39,158
Loss per share attributable to Hemisphere Media Group, Inc.
Basic	$	(0.03)	$	(0.09)
Diluted	$	(0.03)	$	(0.09)

Schedule of barter revenue and expense included in the Consolidated Statements of Operations

Barter revenue and expense included in the accompanying Consolidated Statements of Operations are as follows (amounts in thousands):

	Year ended
	December 31,
	2020		2019
Barter revenue	$	434	$	872
Barter expense		(419)		(557)
	$	15	$	315

Schedule of changes in the allowance for doubtful accounts

		Beginning		Provisions						End
Year	Description	of Year		for bad debt		Write-offs		Recoveries		of Year
2020	Allowance for doubtful accounts	$	507	$	922	$	577	$	67	$	919
2019	Allowance for doubtful accounts	$	2,645	$	135	$	2,274	$	1	$	507