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, 2015

Schedule of Cash and Cash Equivalents [Table Text Block]

	December 31, 2014		June 30, 2015

Cash	$	37,314	$	51,852
Available-for-sale investments		7,502		22,570
Total cash and cash equivalents	$	44,816	$	74,422

Available-for-sale Securities [Table Text Block]

	December 31, 2014						June 30, 2015
	Adjusted Cost		Gross Unrealized Gains		Fair Value		Adjusted Cost		Gross Unrealized Gains		Fair Value

Municipal bonds and notes	$	-	$	-	$	-	$	10,003	$	2	$	10,005
Financial institution instruments		7,502		-		7,502		12,565		-		12,565
Total available-for-sale investments	$	7,502	$	-	$	7,502	$	22,568	$	2	$	22,570

Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]

	Foreign Currency Translation Adjustment			Unrealized Gains on Available-For-Sale Investments		Total

Balance, December 31, 2014	$	62		$	-	$	62
Other comprehensive income before reclassifications		153			2		155
Amounts reclassified out of accumulated other comprehensive income		(82	)		-		(82	)
Balance, June 30, 2015	$	133		$	2	$	135

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

	Three Months Ended June 30,
	2014							2015
	Income (Numerator)			Shares (Denominator)		Per Share Amount		Income (Numerator)		Shares (Denominator)		Per Share Amount
Basic EPS:
Net income available to common stockholders	$	6,107						$	12,273
Less: undistributed earnings to participating securities		(48	)						-
Net income allocated to common stockholders		6,059			11,821	$	0.51		12,273		12,403	$	0.99

Effect of dilutive securities:
Warrants to purchase common stock		-			444				-		6
Non-vested restricted stock		-			40				-		52
Plus: reallocation of undistributed earnings to participating securities		2							-

Diluted EPS:
Net income allocated to common stockholders plus assumed conversions	$	6,061			12,305	$	0.49	$	12,273		12,461	$	0.98

	Six Months Ended June 30,
	2014							2015
	Income (Numerator)			Shares (Denominator)		Per Share Amount		Income (Numerator)		Shares (Denominator)		Per Share Amount
Basic EPS:
Net income available to common stockholders	$	9,174						$	19,011
Less: undistributed earnings to participating securities		(80	)						-
Net income allocated to common stockholders		9,094			11,592	$	0.78		19,011		12,428	$	1.53

Effect of dilutive securities:
Warrants to purchase common stock		-			396				-		39
Non-vested restricted stock		-			62				-		46
Plus: reallocation of undistributed earnings to participating securities		4							-

Diluted EPS:
Net income allocated to common stockholders plus assumed conversions	$	9,098			12,050	$	0.76	$	19,011		12,513	$	1.52

- Definition

Tabular disclosure of available-for-sale securities which includes, but is not limited to, changes in the cost basis and fair value, fair value and gross unrealized gain (loss), fair values by type of security, contractual maturity and classification, amortized cost basis, contracts to acquire securities to be accounted for as available-for-sale, debt maturities, transfers to trading, change in net unrealized holding gain (loss) net of tax, continuous unrealized loss position fair value, aggregate losses qualitative disclosures, other than temporary impairment (OTTI) losses or other disclosures related to available for sale securities.

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