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Condensed Consolidated Statements of Operations (Unaudited) - USD ($)
3 Months Ended
Mar. 31, 2024
Mar. 31, 2023
Revenues $ 5,216,000 $ 4,925,000
Costs of revenue:    
Maintenance and supplies 513,000 486,000
Depreciation and amortization 1,297,000 1,357,000
Other direct operating costs 1,093,000 879,000
Other direct operating costs, related party 170,000 295,000
Cost of Revenue 3,073,000 3,017,000
Gross margin 2,143,000 1,908,000
Selling and administrative expense 1,879,000 1,539,000
Interest expense 349,000 271,000
Operating (loss) income (85,000) 98,000
Interest and other income, net 106,000 70,000
Income before income taxes 21,000 168,000
Income tax (benefit) expense (44,000) 68,000
Net income 65,000 100,000
Plus: Net loss attributable to non-controlling interests 54,000 88,000
Net income attributable to American Shared Hospital Services $ 119,000 $ 188,000
Net income per share:    
Income per common share - basic (in dollars per share) $ 0.02 $ 0.03
Income per common share - diluted (in dollars per share) $ 0.02 $ 0.03
Weighted average common shares for basic earnings per share (in shares) 6,452,000 6,306,000
Weighted average common shares for diluted earnings per share (in shares) 6,576,000 6,472,000
Rental Income from Medical Services [Member]    
Revenues $ 4,253,000 $ 4,229,000
Patient Income [Member]    
Revenues $ 963,000 $ 696,000