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Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($)
Jun. 30, 2024
Dec. 31, 2023
Current assets:    
Cash and cash equivalents $ 14,236,000 $ 13,690,000
Restricted cash 250,000 118,000
Accounts receivable, net of allowance for credit losses of $100,000 at June 30, 2024 and at December 31, 2023 8,606,000 4,343,000
Other receivables 991,000 504,000
Due from expired customer contract 500,000 0
Prepaid maintenance 433,000 1,275,000
Prepaid expenses and other current assets 623,000 526,000
Total current assets 25,639,000 20,456,000
Property and equipment, net 32,994,000 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 631,000 57,000
Other assets 199,000 443,000
Total assets 60,825,000 48,162,000
Current liabilities:    
Accounts payable 859,000 315,000
Employee compensation and benefits 908,000 757,000
Other accrued liabilities 2,398,000 1,226,000
Asset retirement obligations, related party (includes $271,000 and $250,000 non-related party at June 30, 2024 and December 31, 2023) 1,338,000 650,000
Income taxes payable 0 1,229,000
Current portion of lease liabilities 242,000 57,000
Line of credit 3,950,000 2,500,000
Current portion of long-term debt, net 3,033,000 2,084,000
Total current liabilities 13,336,000 10,779,000
Long-term lease liabilities, less current portion 1,615,000 0
Long-term debt, net, less current portion 12,050,000 11,041,000
Deferred income taxes 1,472,000 63,000
Total liabilities 28,473,000 21,883,000
Commitments (see Note 9)
Shareholders' equity:    
Common stock, no par value (10,000,000 authorized shares; Issued and outstanding shares - 6,360,000 at June 30, 2024 and 6,300,000 at December 31, 2023) 10,763,000 10,763,000
Additional paid-in capital 8,429,000 8,232,000
Retained earnings 7,350,000 3,629,000
Total equity-American Shared Hospital Services 26,542,000 22,624,000
Non-controlling interests in subsidiaries 5,810,000 3,655,000
Total shareholders' equity 32,352,000 26,279,000
Total liabilities and shareholders' equity 60,825,000 48,162,000
Related Party [Member]    
Current liabilities:    
Related party liabilities $ 608,000 $ 1,961,000