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)

6 Months Ended

Jun. 30, 2014

Accounting Policies [Abstract]

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

		Three Months Ended June 30,
		2013												2014
		Income (Numerator)				Shares (Denominator)				Per Share Amount				Income (Numerator)				Shares (Denominator)				Per Share Amount
Basic EPS:
Net income available to common stockholders		$	900											$	6,107
Less: undistributed earnings to participating securities			(6	)											(48	)
Net income allocated to common stockholders			894				11,131			$	0.08				6,059				11,821			$	0.51

Effect of dilutive securities:
Warrants to purchase common stock			–				-								–				444
Non-vested restricted stock			–				138								–				40
Plus: reallocation of undistributed earnings to participating securities			–												2

Diluted EPS:
Net income allocated to common stockholders plus assumed conversions		$	894				11,269			$	0.08			$	6,061				12,305			$	0.49

		Six Months Ended June 30,
		2013												2014
		Income (Numerator)				Shares (Denominator)				Per Share Amount				Income (Numerator)				Shares (Denominator)				Per Share Amount
Basic EPS:
Net income available to common stockholders		$	1,183											$	9,174
Less: undistributed earnings to participating securities			(6	)											(80	)
Net income allocated to common stockholders			1,177				11,100			$	0.11				9,094				11,592			$	0.78

Effect of dilutive securities:
Warrants to purchase common stock			–				–								–				396
Non-vested restricted stock			–				165								–				62
Plus: reallocation of undistributed earnings to participating securities			–												4

Diluted EPS:
Net income allocated to common stockholders plus assumed conversions		$	1,177				11,265			$	0.11			$	9,098				12,050			$	0.76

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

		Three Months Ended June 30,								Six Months Ended June 30,
		2013				2014				2013				2014

Warrants to purchase common stock			2,259,731				–				2,986,285				–
Non-vested restricted stock			81,041				–				85,161				–