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Condensed Consolidated Statements of Operations (Unaudited) - USD ($)
3 Months Ended 9 Months Ended
Sep. 30, 2022
Sep. 30, 2021
Sep. 30, 2022
Sep. 30, 2021
Revenues $ 4,828,000 $ 4,099,000 $ 14,709,000 $ 12,939,000
Costs of revenue:        
Maintenance and supplies 472,000 436,000 1,374,000 1,291,000
Depreciation and amortization 1,171,000 1,224,000 3,514,000 3,666,000
Other direct operating costs 956,000 847,000 2,889,000 2,881,000
Other direct operating costs, related party 272,000 125,000 820,000 593,000
Cost of Revenue, Total 2,871,000 2,632,000 8,597,000 8,431,000
Gross margin 1,957,000 1,467,000 6,112,000 4,508,000
Selling and administrative expense 1,260,000 1,119,000 3,725,000 3,293,000
Interest expense 249,000 162,000 546,000 587,000
Operating income 448,000 186,000 1,841,000 628,000
(Loss) on extinguishment of debt 0 0 0 (401,000)
Interest and other income (loss) 36,000 (1,000) 31,000 0
Income before income taxes 484,000 185,000 1,872,000 227,000
Income tax expense (benefit) 176,000 17,000 630,000 (1,000)
Net income 308,000 168,000 1,242,000 228,000
Less: Net loss (income) attributable to non-controlling interests 8,000 (135,000) (160,000) (253,000)
Net income (loss) attributable to American Shared Hospital Services $ 316,000 $ 33,000 $ 1,082,000 $ (25,000)
Net income (loss) per share:        
Income (loss) per common share - basic (in dollars per share) $ 0.05 $ 0.01 $ 0.17 $ (0.00)
Income (loss) per common share - diluted (in dollars per share) $ 0.05 $ 0.01 $ 0.17 $ (0.00)
Weighted average common shares for basic earnings (loss) per share (in shares) 6,234,000 6,103,000 6,223,000 5,824,000
Weighted average common shares for diluted earnings (loss) per share (in shares) 6,273,000 6,123,000 6,261,000 5,824,000
Rental Income from Medical Services [Member]        
Revenues $ 4,101,000 $ 3,477,000 $ 12,382,000 $ 10,892,000
Patient Income [Member]        
Revenues $ 727,000 $ 622,000 $ 2,327,000 $ 2,047,000