Natural Health Trends Corp. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Note 2 - Summary of Significant Accounting Policies (Tables)

Note 2 - Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2013

Accounting Policies [Abstract]

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

		Three Months Ended September 30,
		2012												2013
		Income (Numerator)				Shares (Denominator)				Per Share Amount				Income (Numerator)				Shares (Denominator)				Per Share Amount
Basic EPS:
Net income available to common stockholders		$	743											$	1,317
Less: undistributed earnings to participating securities			(5	)											(11	)
Net income allocated to common stockholders		$	738				10,970			$	0.07			$	1,306				11,181			$	0.12

Effect of dilutive securities:
Non-vested restricted stock		–					262							–					131

Diluted EPS:
Net income allocated to common stockholders plus assumed conversions		$	738				11,232			$	0.07			$	1,306				11,312			$	0.12

		Nine Months Ended September 30,
		2012												2013
		Income (Numerator)				Shares (Denominator)				Per Share Amount				Income (Numerator)				Shares (Denominator)				Per Share Amount
Basic EPS:
Net income available to common stockholders			2,088												2,500
Less: undistributed earnings to participating securities			(14	)											(17	)
Net income allocated to common stockholders		$	2,074				10,918			$	0.19			$	2,483				11,128			$	0.22

Effect of dilutive securities:
Non-vested restricted stock		–					307							–					166

Diluted EPS:
Net income allocated to common stockholders plus assumed conversions		$	2,074				11,225			$	0.19			$	2,483				11,294			$	0.22

Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]

		Three Months Ended September 30,								Nine Months Ended September 30,
		2012				2013				2012				2013

Warrants to purchase common stock			3,704,854				1,495,952				3,704,854				2,484,048
Non-vested restricted stock			100,000			–					100,000			–