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, 2014

Accounting Policies [Abstract]

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

		Three Months Ended September 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		$	1,317											$	5,385
Less: undistributed earnings to participating securities			(11	)											(32	)
Net income allocated to common stockholders		$	1,306				11,181			$	0.12			$	5,353				12,455			$	0.43

Effect of dilutive securities:
Warrants to purchase common stock			–				–								–				286
Non-vested restricted stock			–				131								–				33
Plus: reallocation of undistributed earnings to participating securities			–												1

Diluted EPS:
Net income allocated to common stockholders plus assumed conversions		$	1,306				11,312			$	0.12			$	5,354				12,774			$	0.42

		Nine Months Ended September 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		$	2,500											$	14,559
Less: undistributed earnings to participating securities			(17	)											(112	)
Net income allocated to common stockholders		$	2,483				11,128			$	0.22			$	14,447				11,883			$	1.22

Effect of dilutive securities:
Warrants to purchase common stock			–				–								–				487
Non-vested restricted stock			–				166								–				54
Plus: reallocation of undistributed earnings to participating securities			–												5

Diluted EPS:
Net income allocated to common stockholders plus assumed conversions		$	2,483				11,294			$	0.22			$	14,452				12,424			$	1.16