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Consolidated Balance Sheets - USD ($)
$ in Thousands
Dec. 31, 2017
Dec. 31, 2016
Current assets:    
Cash $ 27,481 $ 11,687
Short term investment 3,074
Advances to suppliers 1,525 799
Deferred initial public offering cost 1,861
Prepaid expenses and other current assets 264 360
Total current assets 32,344 14,707
Noncurrent assets:    
Property and equipment, net 123 80
Other noncurrent assets 361 121
Total noncurrent assets 484 201
Total assets 32,828 14,908
Current liabilities:    
Accounts payable 3,379 444
Due to related parties 210
Government grants 307 288
Accrued expenses 807 1,432
Other current liabilities 299 235
Total current liabilities 4,792 2,609
Total liabilities 4,792 2,609
Commitments and contingencies
Equity:    
Ordinary shares ($0.0001 par value; 500,000,000 shares Authorized; 16,879,628 shares and 22,530,702 shares issued and outstanding as of December 31, 2016 and 2017, respectively) 2 2
Additional paid-in capital 151,147 44,369
Accumulated deficit (123,891) (32,128)
Accumulated other comprehensive loss (182) (91)
Total BeyondSpring Inc. shareholders’ equity 27,076 12,152
Noncontrolling interests 960 147
Total equity 28,036 12,299
Total liabilities and equity $ 32,828 $ 14,908