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Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($)
Mar. 31, 2024
Dec. 31, 2023
Current assets:    
Cash and cash equivalents $ 12,792,000 $ 13,690,000
Restricted cash 250,000 118,000
Accounts receivable, net of allowance for credit losses of $100,000 at March 31, 2024 and at December 31, 2023 6,429,000 4,343,000
Other receivables 556,000 504,000
Prepaid maintenance 821,000 1,275,000
Prepaid expenses and other current assets 517,000 526,000
Total current assets 21,365,000 20,456,000
Property and equipment, net 26,879,000 25,844,000
Land 19,000 19,000
Goodwill 1,265,000 1,265,000
Intangible asset 78,000 78,000
Right of use assets, net 36,000 57,000
Other assets 482,000 443,000
Total assets 50,124,000 48,162,000
Current liabilities:    
Accounts payable 267,000 315,000
Employee compensation and benefits 715,000 757,000
Other accrued liabilities 1,584,000 1,226,000
Asset retirement obligations, related party (includes $250,000 non-related party at March 31, 2024 and December 31, 2023) 650,000 650,000
Income taxes payable 1,180,000 1,229,000
Current portion of lease liabilities 36,000 57,000
Line of credit 2,400,000 2,500,000
Current portion of long-term debt, net 2,710,000 2,084,000
Total current liabilities 10,779,000 10,779,000
Long-term debt, net, less current portion 12,892,000 11,041,000
Deferred income taxes 68,000 63,000
Total liabilities 23,739,000 21,883,000
Commitments (see Note 9)
Shareholders' equity:    
Common stock, no par value (10,000,000 authorized shares; Issued and outstanding shares - 6,330,000 at March 31, 2024 and 6,300,000 at December 31, 2023) 10,763,000 10,763,000
Additional paid-in capital 8,330,000 8,232,000
Retained earnings 3,748,000 3,629,000
Total equity-American Shared Hospital Services 22,841,000 22,624,000
Non-controlling interests in subsidiaries 3,544,000 3,655,000
Total shareholders' equity 26,385,000 26,279,000
Total liabilities and shareholders' equity 50,124,000 48,162,000
Related Party [Member]    
Current liabilities:    
Related party liabilities $ 1,237,000 $ 1,961,000