BeyondSpring (BYSI) 20-F 28 Apr 17 2016 FY Annual report (foreign) Financial data

Document And Entity Information

Document And Entity Information	12 Months Ended
	Dec. 31, 2016shares
Document Information [Line Items]
Entity Registrant Name	BeyondSpring Inc.
Entity Central Index Key	1,677,940
Trading Symbol	bysi
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding (in shares)	16,879,628
Document Type	20-F
Document Period End Date	Dec. 31, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY
Amendment Flag	false

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Current assets:
Cash	$ 11,687	$ 10,821
Advances to suppliers	799	89
Deferred initial public offering cost	1,861
Prepaid expenses and other current assets	360	26
Total current assets	14,707	10,936
Noncurrent assets:
Property and equipment, net	80	34
Other noncurrent assets	121
Total noncurrent assets	201	34
Total assets	14,908	10,970
Current liabilities:
Accounts payable	444	300
Due to related parties	210	432
Government grants	288	309
Accrued expenses	1,432	210
Other current liabilities	235	61
Total current liabilities	2,609	1,312
Total liabilities	2,609	1,312
Commitments and contingencies
Equity:
Ordinary shares ($0.0001 par value; 500,000,000 shares Authorized; 15,750,000 shares and 16,879,628 shares issued and outstanding as of December 31, 2015 and 2016, respectively)	2	2
Additional paid-in capital	44,369	29,119
Accumulated deficit	(32,128)	(20,118)
Accumulated other comprehensive loss	(91)	(53)
Total BeyondSpring Inc.’s equity	12,152	8,950
Noncontrolling interests	147	708
Total equity	12,299	9,658
Total liabilities and equity	$ 14,908	$ 10,970

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Dec. 31, 2016	Dec. 31, 2015
Ordinary shares, par value (in dollars per share)	$ 0.0001	$ 0.0001
Ordinary shares, authorized (in shares)	500,000,000	500,000,000
Ordinary shares, issued (in shares)	16,879,628	15,750,000
Ordinary shares, outstanding (in shares)	16,879,628	15,750,000

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Revenue	$ 0	$ 0	$ 0
Operating expenses:
Research and development (including consulting services provided by a related party of $300, $300 and $75 for the years ended December 31, 2014, 2015 and 2016, respectively)	(10,437)	(6,282)	(1,876)
General and administrative	(1,931)	(1,193)	(233)
Loss from operations	(12,368)	(7,475)	(2,109)
Foreign exchange gain (loss), net	(195)	13	16
Interest income	18	13	3
Interest expense		(532)	(826)
Loss on disposal of property and equipment		(27)
Net loss on equity method investment		(44)	(97)
Net loss before income tax	(12,545)	(8,052)	(3,013)
Income tax benefit
Net loss	(12,545)	(8,052)	(3,013)
Less: Net loss attributable to noncontrolling interests	(535)	(82)
Net loss attributable to BeyondSpring Inc.	$ (12,010)	$ (7,970)	$ (3,013)
Net loss per share
Net loss per share—basic and diluted (in dollars per share)	$ (0.75)	$ (0.53)	$ (0.22)
Weighted average shares outstanding
Weighted average number of ordinary shares outstanding—basic and diluted (in shares)	16,086,419	15,171,370	13,910,000
Other comprehensive loss
Foreign currency translation adjustment gain (loss)	$ (64)	$ (21)	$ 142
Total comprehensive loss	(12,609)	(8,073)	(2,871)
Less: Comprehensive loss attributable to noncontrolling interests	(561)	(92)
Comprehensive loss attributable to BeyondSpring Inc.	$ (12,048)	$ (7,981)	$ (2,871)

Consolidated Statements of Com5

Consolidated Statements of Comprehensive Loss (Parentheticals) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Consulting services, related party	$ 75	$ 300	$ 300

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity (Deficit) - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Parent [Member]	Noncontrolling Interest [Member]	Total
Balance (in shares) at Dec. 31, 2013	13,910,000
Balance at Dec. 31, 2013	$ 1	$ 1,970	$ (9,135)	$ (184)	$ (7,348)		$ (7,348)
Imputed interest		826			826		826
Foreign currency translation adjustment gain (loss)				142	142		142
Net loss			(3,013)		(3,013)		(3,013)
Balance (in shares) at Dec. 31, 2014	13,910,000
Balance at Dec. 31, 2014	$ 1	2,796	(12,148)	(42)	(9,393)		(9,393)
Imputed interest		532			532		532
Foreign currency translation adjustment gain (loss)				(11)	(11)	(10)	(21)
Net loss			(7,970)		(7,970)	(82)	(8,052)
Balance (in shares) at Dec. 31, 2015	15,750,000
Balance at Dec. 31, 2015	$ 2	29,119	(20,118)	(53)	8,950	708	9,658
Issuance of ordinary shares (Note 1) (in shares)	1,600,000
Issuance of ordinary shares (Note 1)	$ 1	15,999			16,000		16,000
Acquisition of an equity investee (Note 4) (in shares)	240,000
Acquisition of an equity investee (Note 4)		2,400			2,400		2,400
Deemed contribution		8,192			8,192		8,192
Effect of capital contribution to a subsidiary		(800)			(800)	800
Foreign currency translation adjustment gain (loss)				(38)	(38)	(26)	(64)
Net loss			(12,010)		(12,010)	(535)	(12,545)
Balance (in shares) at Dec. 31, 2016	16,879,628
Balance at Dec. 31, 2016	$ 2	44,369	(32,128)	(91)	12,152	147	12,299
Issuance of ordinary shares (Note 1) (in shares)	1,129,628
Issuance of ordinary shares (Note 1)		$ 15,250			$ 15,250		$ 15,250

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Cash flows from operating activities:
Net loss	$ (12,545)	$ (8,052)	$ (3,013)
Adjustments to reconcile net loss to cash used in operating activities:
Excess cost for acquisition of an equity investee		814
Net loss on equity method investment		44	97
Imputed interest		532	826
Depreciation expenses	18	10	0
Loss on disposal of property and equipment		27
Changes in assets and liabilities:
Advances to suppliers	(710)	(73)	(16)
Prepaid expenses and other current assets	(334)	(22)	(2)
Other noncurrent assets	(121)
Accounts payable	144	94	45
Due to related parties	(222)	(168)	870
Accrued expenses	(102)	210
Other current liabilities	174	14	47
Net cash used in operating activities	(13,698)	(6,570)	(1,146)
Cash flows from investing activities:
Acquisitions of property and equipment	(64)	(40)
Loans to related parties		(861)	(960)
Cash obtained from acquisition of an equity investee		1,256
Net cash (used in) provided by investing activities	(64)	355	(960)
Cash flows from financing activities:
Proceeds from issuance of ordinary shares	15,250	16,000
Proceeds from a third party loan		1,000
Proceeds from loans due to related parties		1,273	2,498
Repayment of loans due to related parties		(402)
Cash distribution to equity owner in the Internal Restructuring		(1,201)
Payment of initial public offering costs	(537)
Net cash provided by financing activities	14,713	16,670	2,498
Effect of foreign exchange rate changes	(85)	(26)	(8)
Net increase in cash and cash equivalents	866	10,429	384
Cash at beginning of year	10,821	392	8
Cash at end of year	11,687	10,821	392
Non-cash activities:
Ordinary shares issued to acquire Wanchun Pharma		2,400
Deemed contribution through the Internal Restructuring		9,393
Initial public offering costs accrued in accrued expenses	1,324
Net settlement of related party loans		$ 1,800

Note 1 - Nature of the Business

Note 1 - Nature of the Business Group Internal Restructuring	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Nature of Operations [Text Block]	1. Nature of the business group internal restructuring BeyondSpring Inc. (the ‘‘Company’’) was incorporated in the Cayman Islands on November 21, 2014. 2/3 4 2/3 4 3 first 1/2 In July 2011, January 2013, As at December 31, 2016, Name of company Place of Date of Percentage of Principal activities BeyondSpring Pharmaceuticals Inc. (“BeyondSpring US”) Delaware, June 18, 2013 100% Clinical trial activities BeyondSpring Ltd. The British Virgin Islands (“BVI”) December 3, 2014 100% Holding company BeyondSpring (HK) Limited (“BeyondSpring HK”) Hong Kong January 13, 2015 100% Holding company Wanchun Biotechnology Limited (“BVI Biotech”) BVI April 1, 2015 100% Holding company Wanchun Biotechnology (Shenzhen) Ltd. (“Wanchun Shenzhen”) The People’s Republic of China April 23, 2015 100% Holding company Dalian Wanchunbulin Pharmaceuticals Ltd. (“Wanchunbulin”) PRC May 6, 2015 60% Clinical trial activities BeyondSpring Pharmaceuticals Australia PTY Ltd. (“BeyondSpring Australia”) Australia March 3, 2016 100% Clinical trial activities Dalian Wanchun Biotechnology Co., Ltd. (‘‘Wanchun Biotech’’) was incorporated for drug research and development activities on August 18, 2010 January 2015 10% 100% In December 2012, 90.91% 9.09% March 30, 2015, 9.09% $1,611 (RMB10,000). April 2015, To prepare for the listing of the Company in the United States, the Group underwent the internal restructuring as described below (the ‘‘Internal Restructuring’’) that established the Company as the new holding company of the Group. The Company completed its initial public offering (“IPO”) on the NASDAQ Capital Market on March 14, 2017 12). The Company was incorporated with three December 3, 2014, January 13, 2015, April 23, 2015, In March 2015, 13,429,997 April 2015, 320,000 April 13, 2015, 100,000 In April 2015, one 200,000 one $2,000. On April 13, 2015, 1,600,000 $16,000 $10 2015. On May 6, 2015, $5,290 (RMB32,800) 40% $7,716 (RMB49,200) 60% 40% 60%, On June 1, 2015, July 20, 2015, On July 2, 2015, 100% July 20, 2015, 300,000 100% 240,000 $1,611 (RMB10,000). 9.09% April 2015, 240,000 9.09% 4). 60,000 In August 2015, $2,000 (RMB12,752) $5,716 (RMB36,448) five Upon the completion of the Internal Restructuring on July 20, 2015, 85.02% Since the drug research businesses of Wanchun Biotech and its subsidiaries transferred to the Group in connection with the Internal Restructuring were under the ultimate common control of the Founders both before and after the Internal Restructuring, the Internal Restructuring was accounted for as a restructuring under common control in a manner similar to the pooling of interests as detailed in Note 2. 805 50 45, Financial assets amounting to $1,513 $1,201 $312) $9,705 In September 2016, 1,129,628 third $15,250 $13.5

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Significant Accounting Policies [Text Block]	2. Summary of significant accounting policies Basis of presentation Pursuant to the Internal Restructuring explained in Note 1 Basis of consolidation The consolidated financial statements include the financial statements of the Company and its subsidiaries. All intercompany transactions and balances between the Company and its subsidiaries are eliminated upon consolidation. Use of estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of expenses during the reporting years. Significant estimates and assumptions reflected in these financial statements include, but are not limited to, allowance for doubtful accounts, clinical trial accrual, imputed interest expenses, valuation allowance for deferred tax assets and estimates of useful life for property and equipment. Estimates are periodically reviewed in light of changes in circumstances, facts and experiences. Changes in estimates are recorded in the period in which they become known. Actual results could differ from those estimates. Research and development (“R&D”) costs The Company accounts for R&D costs in accordance with ASC 730, Research and Development The costs incurred relate to nonrefundable advance payments for goods or services that will be used in future research and development activities are deferred and capitalized. The capitalized amounts are expensed as R&D costs when the related goods are delivered or the services are performed, or when the Company does not expect it will need the goods to be delivered or the services to be rendered. Research contract costs and accruals The Company has entered into various research and development contracts with research institutions and other companies in the PRC, the United States and Australia. Related payments are recorded as research and development expenses as incurred. The Company records accruals for estimated ongoing research costs. When evaluating the adequacy of the accrued liabilities, the Company analyzes progress of the studies, including the phase or completion of events, invoices received and contracted costs. Significant judgments and estimates are made in determining the accrued balances at the end of any reporting period. Actual results could differ from the Company’s estimates. The Company’s historical accrual estimates have not been materially different from the actual costs. Foreign currency translation and transactions The Company currently uses U.S.dollar as the functional currency for all its entities, except for entities in the PRC, which adopt RMB as the functional currency, and BeyondSpring Australia, which adopts the Australian dollar as the functional currency. The determination of the respective functional currency is based on the criteria of ASC 830, Foreign Currency Matters Transactions denominated in foreign currencies are measured into the functional currency at the exchange rates prevailing on the transaction dates. Foreign currency denominated financial assets and liabilities are re-measured at the exchange rates prevailing at the balance sheet date. Exchange gains and losses are included in earnings, except for those raised from intercompany transactions with permanent investment in nature, which are recorded in other comprehensive income or loss. Cash Cash consists of cash on hand and bank deposits. As of December 31, 2015 2016, Advances to suppliers Advances to suppliers consist of cash to contractors and vendors for services and materials that have not been provided or received. Advances to suppliers are reviewed periodically to determine whether their carrying values have become impaired. The Company considers the assets to be impaired if it is doubtful that the services and materials will be or can be provided by the suppliers. As of December 31, 2015 2016, Deferred initial public offering (‘‘IPO’’) costs Direct costs incurred by the Company attributable to its IPO of ordinary shares in the United States have been deferred and recorded as deferred initial public offering costs in the consolidated balance sheets and will be charged against the gross proceeds received from such offering. Leases Leases are classified as capital or operating leases. A lease that transfers to the lessee substantially all the benefits and risks incidental to ownership is classified as a capital lease. The Company did not have any leases that qualified as capital leases for the years ended December 31, 2014, 2015 2016. Government grants Government grants relating to the acquisition of plant and equipment are recognized in the consolidated balance sheets upon receipt and amortized as other income over the weighted average useful life of the assets purchased under the related subsidized capital project. Government grants for Wanchun Pharma amounting to $323 (RMB2,000) December 2014. August 2015. 2014, 2015 2016 Property and equipment Plant and equipment are stated at cost and are depreciated using the straight-line method over the estimated useful lives of the respective assets, as follows: Category Estimated useful life Office equipment (years) 5 Furniture 5 Motor vehicles 10 Leasehold improvements Lower of lease term or economic life Repair and maintenance costs are charged to expense as incurred, whereas the cost of renewals and betterment that extends the useful lives of plant and equipment are capitalized as additions to the related assets. Retirements, sales and disposals of assets are recorded by removing the cost and accumulated depreciation from the assets and accumulated depreciation accounts with any resulting gain or loss reflected in the consolidated statements of comprehensive loss. Impairment of long-lived assets Long-lived assets are reviewed for impairment in accordance with authoritative guidance for impairment or disposal of long- lived assets. Long-lived assets are reviewed for events or changes in circumstances, which indicate that their carrying value may Equity investment The Company uses the equity method to accounts for its equity investment as prescribed in ASC 323, Investments—Equity Method and Joint Ventures Fair value measurements Financial instruments of the Company primarily include cash, advances to suppliers, amounts due to related parties, and accounts payable. As of December 31, 2015 2016, The Company applies ASC 820, Fair Value Measurements and Disclosures 820”), 820 ASC 820 three • Level 1— • Level 2 • Level 3 ASC 820 three (1) (2) (3) Segment information In accordance with ASC 280, one Comprehensive income (loss) Comprehensive income (loss) is defined as the changes in equity of the Company during a period from transactions and other events and circumstances excluding transactions resulting from investments by owners and distributions to owners. For each of the years presented, the Company’s comprehensive loss includes net loss and foreign currency translation adjustments. Income taxes The Company accounts for income taxes using the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in the financial statements or in the Company’s tax returns. Deferred tax assets and liabilities are determined on the basis of the differences between the financial statements and tax basis of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. Changes in deferred tax assets and liabilities are recorded in earnings. The Company assesses the likelihood that its deferred tax assets will be recovered from future taxable income and, to the extent it believes, based upon the weight of available evidence, that it is more likely than not that all or a portion of the deferred tax assets will not be realized, a valuation allowance is established through a charge to income tax expense. Potential for recovery of deferred tax assets is evaluated by estimating the future taxable profits expected and considering prudent and feasible tax planning strategies. The Company accounts for uncertainty in income taxes recognized in the financial statements by applying a two fifty may 50% The Company's policy is to classify interests and penalties related to unrecognized tax benefits, if any, under interest expenses and other expenses, respectively, forming part of pre-tax income. Concentration of credit risk and other risks and uncertainties Concentration of credit risk Financial instruments that potentially expose the Company to concentrations of credit risk consist primarily of cash. The Company’s cash is held at financial institutions that management believes to be of high credit quality. The Company has not experienced any losses on cash to date. The Company does not believe that it is subject to unusual credit risk beyond the normal credit risk associated with commercial banking relationships. Business, customer, political, social and economic risks The Company participates in a dynamic high technology industry and believes that changes in any of the following areas could have a material adverse effect on the Company’s future financial position, results of operations or cash flows: changes in the overall demand for services and products; competitive pressures due to new entrants; advances and new trends in new technologies and industry standards; changes in clinical research organizations; changes in certain strategic relationships or customer relationships; regulatory considerations; copyright regulations; and risks associated with the Company’s ability to attract employees necessary to support its growth. The Company’s operations could be also adversely affected by significant political, economic and social uncertainties in the PRC. Business risk The Company relies on third third may $4,594 $368 December 31, 2016. Currency convertibility risk The Company incurs portions of expenses in currencies other than the U.S. dollars, in particular, the RMB. On January 1, 1994, may Foreign currency exchange rate risk From July 21, 2005, 2.49%, 4.40% 6.30% 2014, 2015 2016, may To the extent that the Company needs to convert U.S. dollar into RMB for its operations, appreciation of RMB against U.S. dollar would have an adverse effect on the RMB amount the Company would receive from the conversion. Conversely, if the Company decides to convert RMB into U.S. dollar for the purpose of making payments for dividends on ordinary shares, strategic acquisitions or investments or other business purposes, appreciation of U.S. dollar against RMB would have a negative effect on the U.S. dollar amount available to the Company. In addition, a significant depreciation of the RMB against the U.S. dollar may Recently adopted accounting pronouncements In May 2014, 2014 09, Revenue from Contracts with Customers, 2014 09"), 2015 14. 2015, December 15, 2017, January 1, 2018. In February 2016, 2016 02, Leases 12 December 15, 2018, In August 2016, 2016 15, Statement of cash flows—Classification of Certain Cash Receipts 2016 15"). 2016 15 eight 2016 15 December 15, 2017, In October 2016, 2016 16, Income taxes—Intra-entity transfers of assets other than inventory 2016 16"). 2016 16 2016 16 810, 2016 16 December 15, 2017,

Note 3 - Property and Equipment

Note 3 - Property and Equipment, Net	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	3. Property and equipment, net Property and equipment consisted of the following: December 31, 2015 2016 Office equipment 2 17 Laboratory equipment - 49 Furniture 1 2 Motor vehicles 24 23 Leasehold improvements 13 13 40 104 Less: accumulated depreciation (6 ) (24 ) Property and equipment, net 34 80 Depreciation expenses for the years ended December 31, 2014, 2015 2016 nil $10 $18,

Note 4 - Investment in Wanchun

Note 4 - Investment in Wanchun Pharma	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Equity Method Investments and Joint Ventures Disclosure [Text Block]	4. Investment in Wanchun Pharma In December 2012, $16,042 (RMB100,000) 90.91% $1,604 (RMB10,000) 9.09% $3,212 (RMB20,000) December 2014 $3,212 (RMB20,000) two August 2015, In addition, based on the articles of association and the shareholders’ agreement, among others, the selection, termination and determination of the compensation of the directors and the general manager, who were responsible for determining and implementing Wanchun Pharma’s policies and procedures, required consents of both investors. The annual business plan, including the budget, was also subject to approval by both investors. In preparing these consolidated financial statements, the Company considered the rights of Shanghai Fosun under ASC 810 10 25, Consolidation, Overall, Recognition 90.91% 323 10 30, Investments—Equity Method and Joint Ventures, Overall, Initial Measurement first 730, Since incorporation, Wanchun Pharma had been generating losses. ASC 323 10 35, Investments—Equity Method and Joint Ventures $196 $960 December 31, 2014, $196 On March 30, 2015, 9.09% $1,611 (RMB10,000) April 14, 2015. On July 20, 2015, 240,000 $1,611 (RMB10,000). As these two 505, Equity 505’’), 9.09% 240,000 $10 $2,400, third 1). As Wanchun Pharma did not obtain the related approvals by the China Food & Drug Authority (‘‘CDFA’’) prior to the completion of the Internal Restructuring to conduct any research and development activities, Wanchun Pharma had been inactive since incorporation. Apart from the annual fees for the patent of Plinabulin registered in the PRC and Hong Kong, Wanchun Pharma only incurred general and administrative and financial expenses. The Company concluded that a market participant would not be capable of creating the intended outputs by acquiring Wanchun Pharma without such CDFA approval and thus accounted for the acquisition of Wanchun Pharma as an acquisition of assets rather than business. The Company allocated the cost of the acquisition to individual assets acquired and liabilities assumed on the relative fair value basis pursuant to ASC 805, Business Combination $1,347 $1,256) 730. $ Acquisition cost 2,400 Less: negative equity investment in Wanchun Pharma (239 ) Less: net assets of Wanchun Pharma (including cash of $1,256) (1,347 ) Excess cost allocated to patent of Plinabulin and charged to expenses 814 Upon completion of the above acquisition on April 14, 2015, April 14, 2015 July 20, 2015. Wanchun Pharma initiated the liquidation procedures on June 1, 2015 August 26, 2015. 1). Revenues and net losses of Wanchun Pharma when it was accounted for as an equity investee from January 1, 2015 April 14, 2015, $48, April 14, 2015 20 July, 2015, $49,

Note 5 - Related Party Transact

Note 5 - Related Party Transactions	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	5. Related party transactions In addition to transactions disclosed elsewhere in the consolidated financial statements, the related party transactions for the years presented were as follows: Mr. Linqing Jia Mr. Linqing Jia entered into a loan agreement with Wanchun Biotech on October 8, 2010 $5,000 (RMB33,145) 8 January 4, 2014 July 1, 2014, $496 (RMB3,000) $2,002 (RMB12,410) 5 6.48% 12.39% 2015 (2014: 7.83% 12.91%). On March 30, 2015 June 4, 2015, $1,192 (RMB7,400) $81 (RMB500) $323 April 3, 2015 $79 September 6, 2015, 10.07% 12.29% 2015. July 20, 2015, 1. On July 20, 2015, Dr. Lan Huang Dr. Lan Huang provided consulting services to BeyondSpring US at a fee of $300, $300 $75 December 31, 2014, 2015 2016, On April 1, 2015, $211 (RMB1,300) $190 Wanchun Pharma as an equity investee prior to April 14, 2015 In January August 2014, $960 (RMB6,000) In April 2015, $650 (RMB4,000) On April 10, 2015, three 9.09% 4). Wanchun Biotech as a noncontrolling shareholder On November 28, 2016, December 31, 2016, $110 754) third Others In addition, Dr. Lan Huang and Wanchun Biotech as a noncontrolling shareholder, paid for certain general administrative and research and development expenses on behalf of the Company during 2014, 2015 2016. Due to related parties consisted of the following: December 31, 2015 2016 Due to Dr. Lan Huang 386 210 Due to Wanchun Biotech 46 - 432 210

Note 6 - Income Taxes

Note 6 - Income Taxes	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Income Tax Disclosure [Text Block]	6. Income taxes Cayman Islands The Company is incorporated in the Cayman Islands, and is not subject to income tax under the current laws of the Cayman Islands. British Virgin Islands BeyondSpring Ltd. and BVI Biotech are incorporated in the British Virgin Islands, and are not subject to income tax under the current laws of the British Virgin Islands. U.S. BeyondSpring US is incorporated in Delaware, the U.S. It is subject to corporate income tax at a rate of 35%. Australia BeyondSpring Australia incorporated in Australia is subject to corporate income tax at a rate of 30%. Hong Kong BeyondSpring HK is incorporated in Hong Kong and is subject to Hong Kong Profits Tax at 16.5% PRC Wanchun Shenzhen and Wanchunbulin are PRC companies and are subject to PRC income tax at the statutory rate of 25%. The components of losses before income taxes are as follows: Year Ended December 31, 2014 2015 2016 Cayman Islands 58 489 894 U.S. 1,983 5,921 9,840 PRC 972 1,642 1,338 Australia - - 473 Net loss before income taxes 3,013 8,052 12,545 There were no provisions for current and deferred income taxes because the Company and all of its subsidiaries were losses making and were at cumulative losses for the years presented. A reconciliation of the differences between income tax expenses and the amounts computed by applying the U.S. corporate income tax rate of 35% Year Ended December 31, 2014 2015 2016 Net loss before income taxes 3,013 8,052 12,545 Expected income tax benefit 1,055 2,818 4,391 Tax rate differential 95 297 581 Non-deductible expenses (240 ) (351 ) (152 ) Others (5 ) 28 (63 ) Change in valuation allowance (905 ) (2,792 ) (4,757 ) Total income tax benefit - - - Net deferred tax assets as of December 31, 2015 2016 December 31, 2015 2016 Deferred tax assets, non-current portion: Net operating loss carryforward 3,811 8,317 Intangible asset 586 428 Deferral of tax deduction of R&D expense - 409 Less: valuation allowance (4,397 ) (9,154 ) Net deferred tax assets - - Valuation allowances have been provided on the deferred tax assets where, based on all available evidence, it was considered more likely than not that some portion or all of the recorded deferred tax assets will not be realized in future periods. The Company recorded a full valuation allowance against deferred tax assets. For the years ended December 31, 2015 2016, $2,369 $4,757, December 31, 2015 $2,792 $423 2015. December 31, 2016 $4,757 As of December 31, 2016, $17,853 $648, 20 2033 5 $617 2020 As of December 31, 2015 2016, 12 The Company’s U.S. subsidiary and Australian and PRC subsidiaries filed income tax returns in the U.S., Australia and PRC, respectively. BeyondSpring US is subject to U.S. federal and state income tax examination by tax authorities for tax years beginning in 2013. 2016 2015 2016

Note 7 - Net Loss Per Share

Note 7 - Net Loss Per Share	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Earnings Per Share [Text Block]	7. Net loss per share Basic and diluted net loss per share attributable to ordinary shareholders was calculated as follows: Year Ended December 31, 2014 2015 2016 Numerator: Net loss attributable to BeyondSpring Inc. — $ (3,013 ) $ (7,970 ) $ (12,010 ) Denominator: Weighted average number of ordinary shares outstanding — 13,910,000 15,171,370 16,086,419 Net loss per share—basic and diluted $ (0.22 ) $ (0.53 ) $ (0.75 ) For the purpose of presenting loss per share, the weighted average number of ordinary shares of the Company for the years ended December 31, 2014 2015 13,910,000

Note 8 - Employee Defined Contr

Note 8 - Employee Defined Contribution Plan	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Compensation and Employee Benefit Plans [Text Block]	8. Employee defined contribution plan Full time employees of the Company in the PRC participate in a government mandated defined contribution plan, pursuant to which certain pension benefits, medical care, employee housing fund and other welfare benefits are provided to employees. Chinese labor regulations require that the Company’s PRC subsidiaries make contributions to the government for these benefits based on certain percentages of the employees’ salaries. The Company has no legal obligation for the benefits beyond the contributions made. The total amounts for such employees' benefits, which were expensed as incurred, were nil $12 $22 December 31, 2014, 2015 2016,

Note 9 - Restricted Net Assets

Note 9 - Restricted Net Assets	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Restricted Assets Disclosure [Text Block]	9. Restricted net assets The Company’s ability to pay dividends may In accordance with the PRC Regulations on Enterprises with Foreign Investment and their articles of association, a foreign invested enterprise established in the PRC is required to provide certain statutory reserves, namely general reserve fund, the enterprise expansion fund and staff welfare and bonus fund which are appropriated from net profit as reported in the enterprise’s PRC statutory accounts. A foreign invested enterprise is required to allocate at least 10% 50% Additionally, in accordance with the Company Law of the PRC, a domestic enterprise is required to provide statutory common reserve of at least 10% 50% Foreign exchange and other regulations in the PRC further restrict the Company’s PRC subsidiaries from transferring funds to the Company in the form of loans, advances or cash dividends. As of December 31, 2015 2016, $1,770 $368,

Note 10 - Commitments and Conti

Note 10 - Commitments and Contingencies	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	10. Commitments and contingencies Operating lease commitments The Company has several operating leases, primarily for offices. Payments under operating leases are expensed on a straight-line basis over the periods of their respective leases, and the terms of the leases do not contain rent escalation, contingent rent, renewal, or purchase options. Rental expenses incurred under the operating leases for the years ended December 31, 2014, 2015 2016 $12, $33 $136, The following table summarizes the future minimum lease payments under the operating lease as of December 31, 2016: $ Year ending December 31, 2017 155 Year ending December 31, 2018 57 Total 212 Royalty payment As part of the consideration to the seller for acquiring the worldwide patent of Plinabulin excluding the PRC and Hong Kong, Wanchun Biotech was required to pay royalties on a quarterly basis equal to 20% first ten On February 2, 2015, three 10% March 14, 2017 11), 2,112,963

Note 11 - Subsequent Events

Note 11 - Subsequent Events	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Subsequent Events [Text Block]	11. Subsequent events IPO and the concurrent private placement On March 14, 2017, 174,286 $20.00 $3,486. 2,541,048 $20.00 $50,821. 2,112,963 10) 2017 In connection with the IPO, the Company’s board of directors and shareholders approved a new equity compensation plan, the 2017 2017 2,137,037

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of presentation Pursuant to the Internal Restructuring explained in Note 1
Consolidation, Policy [Policy Text Block]	Basis of consolidation The consolidated financial statements include the financial statements of the Company and its subsidiaries. All intercompany transactions and balances between the Company and its subsidiaries are eliminated upon consolidation.
Use of Estimates, Policy [Policy Text Block]	Use of estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of expenses during the reporting years. Significant estimates and assumptions reflected in these financial statements include, but are not limited to, allowance for doubtful accounts, clinical trial accrual, imputed interest expenses, valuation allowance for deferred tax assets and estimates of useful life for property and equipment. Estimates are periodically reviewed in light of changes in circumstances, facts and experiences. Changes in estimates are recorded in the period in which they become known. Actual results could differ from those estimates.
Research and Development Expense, Policy [Policy Text Block]	Research and development (“R&D”) costs The Company accounts for R&D costs in accordance with ASC 730, Research and Development The costs incurred relate to nonrefundable advance payments for goods or services that will be used in future research and development activities are deferred and capitalized. The capitalized amounts are expensed as R&D costs when the related goods are delivered or the services are performed, or when the Company does not expect it will need the goods to be delivered or the services to be rendered.
Research Contract Costs and Accruals [Policy Text Block]	Research contract costs and accruals The Company has entered into various research and development contracts with research institutions and other companies in the PRC, the United States and Australia. Related payments are recorded as research and development expenses as incurred. The Company records accruals for estimated ongoing research costs. When evaluating the adequacy of the accrued liabilities, the Company analyzes progress of the studies, including the phase or completion of events, invoices received and contracted costs. Significant judgments and estimates are made in determining the accrued balances at the end of any reporting period. Actual results could differ from the Company’s estimates. The Company’s historical accrual estimates have not been materially different from the actual costs.
Foreign Currency Transactions and Translations Policy [Policy Text Block]	Foreign currency translation and transactions The Company currently uses U.S.dollar as the functional currency for all its entities, except for entities in the PRC, which adopt RMB as the functional currency, and BeyondSpring Australia, which adopts the Australian dollar as the functional currency. The determination of the respective functional currency is based on the criteria of ASC 830, Foreign Currency Matters Transactions denominated in foreign currencies are measured into the functional currency at the exchange rates prevailing on the transaction dates. Foreign currency denominated financial assets and liabilities are re-measured at the exchange rates prevailing at the balance sheet date. Exchange gains and losses are included in earnings, except for those raised from intercompany transactions with permanent investment in nature, which are recorded in other comprehensive income or loss.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash Cash consists of cash on hand and bank deposits. As of December 31, 2015 2016,
Advances to Suppliers [Policy Text Block]	Advances to suppliers Advances to suppliers consist of cash to contractors and vendors for services and materials that have not been provided or received. Advances to suppliers are reviewed periodically to determine whether their carrying values have become impaired. The Company considers the assets to be impaired if it is doubtful that the services and materials will be or can be provided by the suppliers. As of December 31, 2015 2016,
Deferred Charges, Policy [Policy Text Block]	Deferred initial public offering (‘‘IPO’’) costs Direct costs incurred by the Company attributable to its IPO of ordinary shares in the United States have been deferred and recorded as deferred initial public offering costs in the consolidated balance sheets and will be charged against the gross proceeds received from such offering.
Lessee, Leases [Policy Text Block]	Leases Leases are classified as capital or operating leases. A lease that transfers to the lessee substantially all the benefits and risks incidental to ownership is classified as a capital lease. The Company did not have any leases that qualified as capital leases for the years ended December 31, 2014, 2015 2016.
Government Grants [Policy Text Block]	Government grants Government grants relating to the acquisition of plant and equipment are recognized in the consolidated balance sheets upon receipt and amortized as other income over the weighted average useful life of the assets purchased under the related subsidized capital project. Government grants for Wanchun Pharma amounting to $323 (RMB2,000) December 2014. August 2015. 2014, 2015 2016
Property, Plant and Equipment, Policy [Policy Text Block]	Property and equipment Plant and equipment are stated at cost and are depreciated using the straight-line method over the estimated useful lives of the respective assets, as follows: Category Estimated useful life Office equipment (years) 5 Furniture 5 Motor vehicles 10 Leasehold improvements Lower of lease term or economic life Repair and maintenance costs are charged to expense as incurred, whereas the cost of renewals and betterment that extends the useful lives of plant and equipment are capitalized as additions to the related assets. Retirements, sales and disposals of assets are recorded by removing the cost and accumulated depreciation from the assets and accumulated depreciation accounts with any resulting gain or loss reflected in the consolidated statements of comprehensive loss.
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Impairment of long-lived assets Long-lived assets are reviewed for impairment in accordance with authoritative guidance for impairment or disposal of long- lived assets. Long-lived assets are reviewed for events or changes in circumstances, which indicate that their carrying value may
Equity Method Investments [Policy Text Block]	Equity investment The Company uses the equity method to accounts for its equity investment as prescribed in ASC 323, Investments—Equity Method and Joint Ventures
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair value measurements Financial instruments of the Company primarily include cash, advances to suppliers, amounts due to related parties, and accounts payable. As of December 31, 2015 2016, The Company applies ASC 820, Fair Value Measurements and Disclosures 820”), 820 ASC 820 three • Level 1— • Level 2 • Level 3 ASC 820 three (1) (2) (3)
Segment Reporting, Policy [Policy Text Block]	Segment information In accordance with ASC 280, one
Comprehensive Income, Policy [Policy Text Block]	Comprehensive income (loss) Comprehensive income (loss) is defined as the changes in equity of the Company during a period from transactions and other events and circumstances excluding transactions resulting from investments by owners and distributions to owners. For each of the years presented, the Company’s comprehensive loss includes net loss and foreign currency translation adjustments.
Income Tax, Policy [Policy Text Block]	Income taxes The Company accounts for income taxes using the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in the financial statements or in the Company’s tax returns. Deferred tax assets and liabilities are determined on the basis of the differences between the financial statements and tax basis of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. Changes in deferred tax assets and liabilities are recorded in earnings. The Company assesses the likelihood that its deferred tax assets will be recovered from future taxable income and, to the extent it believes, based upon the weight of available evidence, that it is more likely than not that all or a portion of the deferred tax assets will not be realized, a valuation allowance is established through a charge to income tax expense. Potential for recovery of deferred tax assets is evaluated by estimating the future taxable profits expected and considering prudent and feasible tax planning strategies. The Company accounts for uncertainty in income taxes recognized in the financial statements by applying a two fifty may 50% The Company's policy is to classify interests and penalties related to unrecognized tax benefits, if any, under interest expenses and other expenses, respectively, forming part of pre-tax income.
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentration of credit risk and other risks and uncertainties Concentration of credit risk Financial instruments that potentially expose the Company to concentrations of credit risk consist primarily of cash. The Company’s cash is held at financial institutions that management believes to be of high credit quality. The Company has not experienced any losses on cash to date. The Company does not believe that it is subject to unusual credit risk beyond the normal credit risk associated with commercial banking relationships. Business, customer, political, social and economic risks The Company participates in a dynamic high technology industry and believes that changes in any of the following areas could have a material adverse effect on the Company’s future financial position, results of operations or cash flows: changes in the overall demand for services and products; competitive pressures due to new entrants; advances and new trends in new technologies and industry standards; changes in clinical research organizations; changes in certain strategic relationships or customer relationships; regulatory considerations; copyright regulations; and risks associated with the Company’s ability to attract employees necessary to support its growth. The Company’s operations could be also adversely affected by significant political, economic and social uncertainties in the PRC. Business risk The Company relies on third third may $4,594 $368 December 31, 2016. Currency convertibility risk The Company incurs portions of expenses in currencies other than the U.S. dollars, in particular, the RMB. On January 1, 1994, may Foreign currency exchange rate risk From July 21, 2005, 2.49%, 4.40% 6.30% 2014, 2015 2016, may To the extent that the Company needs to convert U.S. dollar into RMB for its operations, appreciation of RMB against U.S. dollar would have an adverse effect on the RMB amount the Company would receive from the conversion. Conversely, if the Company decides to convert RMB into U.S. dollar for the purpose of making payments for dividends on ordinary shares, strategic acquisitions or investments or other business purposes, appreciation of U.S. dollar against RMB would have a negative effect on the U.S. dollar amount available to the Company. In addition, a significant depreciation of the RMB against the U.S. dollar may
New Accounting Pronouncements, Policy [Policy Text Block]	Recently adopted accounting pronouncements In May 2014, 2014 09, Revenue from Contracts with Customers, 2014 09"), 2015 14. 2015, December 15, 2017, January 1, 2018. In February 2016, 2016 02, Leases 12 December 15, 2018, In August 2016, 2016 15, Statement of cash flows—Classification of Certain Cash Receipts 2016 15"). 2016 15 eight 2016 15 December 15, 2017, In October 2016, 2016 16, Income taxes—Intra-entity transfers of assets other than inventory 2016 16"). 2016 16 2016 16 810, 2016 16 December 15, 2017,

Note 1 - Nature of the Busine20

Note 1 - Nature of the Business Group Internal Restructuring (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Subsidiaries [Table Text Block]	Name of company Place of Date of Percentage of Principal activities BeyondSpring Pharmaceuticals Inc. (“BeyondSpring US”) Delaware, June 18, 2013 100% Clinical trial activities BeyondSpring Ltd. The British Virgin Islands (“BVI”) December 3, 2014 100% Holding company BeyondSpring (HK) Limited (“BeyondSpring HK”) Hong Kong January 13, 2015 100% Holding company Wanchun Biotechnology Limited (“BVI Biotech”) BVI April 1, 2015 100% Holding company Wanchun Biotechnology (Shenzhen) Ltd. (“Wanchun Shenzhen”) The People’s Republic of China April 23, 2015 100% Holding company Dalian Wanchunbulin Pharmaceuticals Ltd. (“Wanchunbulin”) PRC May 6, 2015 60% Clinical trial activities BeyondSpring Pharmaceuticals Australia PTY Ltd. (“BeyondSpring Australia”) Australia March 3, 2016 100% Clinical trial activities

Note 2 - Summary of Significa21

Note 2 - Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Property, Plant, and Equipment, Useful Life [Table Text Block]	Category Estimated useful life Office equipment (years) 5 Furniture 5 Motor vehicles 10 Leasehold improvements Lower of lease term or economic life

Note 3 - Property and Equipme22

Note 3 - Property and Equipment, Net (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Property, Plant and Equipment [Table Text Block]	December 31, 2015 2016 Office equipment 2 17 Laboratory equipment - 49 Furniture 1 2 Motor vehicles 24 23 Leasehold improvements 13 13 40 104 Less: accumulated depreciation (6 ) (24 ) Property and equipment, net 34 80

Note 4 - Investment in Wanchu23

Note 4 - Investment in Wanchun Pharma (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	$ Acquisition cost 2,400 Less: negative equity investment in Wanchun Pharma (239 ) Less: net assets of Wanchun Pharma (including cash of $1,256) (1,347 ) Excess cost allocated to patent of Plinabulin and charged to expenses 814

Note 5 - Related Party Transa24

Note 5 - Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Related Party Transactions [Table Text Block]	December 31, 2015 2016 Due to Dr. Lan Huang 386 210 Due to Wanchun Biotech 46 - 432 210

Note 6 - Income Taxes (Tables)

Note 6 - Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]	Year Ended December 31, 2014 2015 2016 Cayman Islands 58 489 894 U.S. 1,983 5,921 9,840 PRC 972 1,642 1,338 Australia - - 473 Net loss before income taxes 3,013 8,052 12,545
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	Year Ended December 31, 2014 2015 2016 Net loss before income taxes 3,013 8,052 12,545 Expected income tax benefit 1,055 2,818 4,391 Tax rate differential 95 297 581 Non-deductible expenses (240 ) (351 ) (152 ) Others (5 ) 28 (63 ) Change in valuation allowance (905 ) (2,792 ) (4,757 ) Total income tax benefit - - -
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	December 31, 2015 2016 Deferred tax assets, non-current portion: Net operating loss carryforward 3,811 8,317 Intangible asset 586 428 Deferral of tax deduction of R&D expense - 409 Less: valuation allowance (4,397 ) (9,154 ) Net deferred tax assets - -

Note 7 - Net Loss Per Share (Ta

Note 7 - Net Loss Per Share (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Year Ended December 31, 2014 2015 2016 Numerator: Net loss attributable to BeyondSpring Inc. — $ (3,013 ) $ (7,970 ) $ (12,010 ) Denominator: Weighted average number of ordinary shares outstanding — 13,910,000 15,171,370 16,086,419 Net loss per share—basic and diluted $ (0.22 ) $ (0.53 ) $ (0.75 )

Note 10 - Commitments and Con27

Note 10 - Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	$ Year ending December 31, 2017 155 Year ending December 31, 2018 57 Total 212

Note 1 - Nature of the Busine28

Note 1 - Nature of the Business Group Internal Restructuring (Details Textual) $ / shares in Units, ¥ in Thousands	Jul. 20, 2015USD ($)shares	Jul. 20, 2015CNY (¥)shares	May 06, 2015USD ($)	May 06, 2015CNY (¥)	Apr. 13, 2015USD ($)$ / sharesshares	Mar. 30, 2015USD ($)	Mar. 30, 2015CNY (¥)	Sep. 30, 2016USD ($)$ / sharesshares	Aug. 31, 2015USD ($)	Aug. 31, 2015CNY (¥)	Apr. 30, 2015USD ($)shares	Mar. 31, 2015shares	Jan. 31, 2015	Dec. 31, 2014USD ($)	Dec. 31, 2014CNY (¥)	Dec. 31, 2012USD ($)	Dec. 31, 2012CNY (¥)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Aug. 31, 2015CNY (¥)	Jul. 02, 2015	Apr. 10, 2015
Stock Issued During Period, Value, New Issues																		$ 15,250,000	$ 16,000,000
Assets																		14,908,000	10,970,000
Cash																		11,687,000	10,821,000
Liabilities																		$ 2,609,000	$ 1,312,000
Sale to Third-party Investors [Member]
Stock Issued During Period, Shares, New Issues | shares								1,129,628
Stock Issued During Period, Value, New Issues								$ 15,250,000
Shares Issued, Price Per Share | $ / shares								$ 13.50
Mr. Dong Liang [Member]
Stock Issued During Period, Shares, New Issues | shares											320,000
Founders [Member]
Stock Issued During Period, Shares, New Issues | shares												13,429,997
Wanchun Biotech [Member]
Stock Issued During Period, Shares, New Issues | shares					100,000
Wanchun Biotech [Member] | Internal Restructuring Plan [Member]
Stock Issued During Period, Shares, New Issues | shares	60,000	60,000
Beijing Sangel Fang Sheng Venture Capital [Member]
Stock Issued During Period, Shares, New Issues | shares					1,600,000
Stock Issued During Period, Value, New Issues					$ 16,000,000
Shares Issued, Price Per Share | $ / shares					$ 10
Wanchun Biotech [Member] | Drug Research [Member]
Assets	$ 1,513,000
Cash	1,201,000
Due from Related Parties	312,000
Liabilities	9,705,000
Shanghai Fosun [Member]
Payments to Acquire Equity Method Investments	$ 1,611,000	¥ 10,000
Payments to Acquire Equity Method Investments, Shares | shares	240,000	240,000
One Founder [Member] | Shenzhen Sangel Sino-euro Venture Capital [Member]
Transfer of Stock, Shares | shares											200,000
Transfer of Stock, Value											$ 2,000,000
Wanchun Biotech [Member]
Equity Method Investment, Ownership Percentage Sold													10.00%
Equity Method Investment, Ownership Percentage	100.00%
Stock Issued During Period, Shares, Acquisitions | shares	300,000	300,000
BeyondSpring U.S. [Member] | Wanchun Biotech [Member]
Equity Method Investment, Ownership Percentage																					100.00%
BeyondSpring U.S. [Member] | Founders [Member]
Equity Method Investment, Ownership Percentage	85.02%
Wanchun Pharma [Member]
Payments to Acquire Equity Method Investments	$ 2,400,000
Assets	$ 1,347,000
Wanchun Pharma [Member] | Wanchun Biotech [Member]
Equity Method Investment, Ownership Percentage	9.09%					9.09%	9.09%									90.91%	90.91%				100.00%	9.09%
Equity Method Investment, Ownership Percentage Acquired						9.09%	9.09%
Payments to Acquire Equity Method Investments						$ 1,611,000	¥ 10,000							$ 3,212,000	¥ 20,000
Wanchun Pharma [Member] | Wanchun Biotech [Member] | Patents [Member]
Payments to Acquire Equity Method Investments																$ 16,042,000	¥ 100,000
Wanchun Pharma [Member] | Shanghai Fosun [Member]
Equity Method Investment, Ownership Percentage																9.09%	9.09%
Payments to Acquire Equity Method Investments														$ 3,212,000	¥ 20,000	$ 1,604,000	¥ 10,000
Wanchunbulin [Member] | Wanchun Biotech [Member]
Equity Method Investment, Ownership Percentage			40.00%	40.00%
Wanchunbulin [Member] | Wanchun Biotech [Member] | Patents [Member]
Payments to Acquire Equity Method Investments			$ 5,290,000	¥ 32,800
Wanchunbulin [Member] | Wanchun Shenzhen [Member]
Equity Method Investment, Ownership Percentage			60.00%	60.00%
Payments to Acquire Equity Method Investments			$ 7,716,000	¥ 49,200					$ 2,000,000	¥ 12,752
Wanchunbulin [Member] | Wanchun Shenzhen [Member] | Investing Additional Capital During the Next 5 Years [Member]
Contractual Obligation									$ 5,716,000											¥ 36,448
Contractual Obligation, Term of Agreement									5 years	5 years
BVI Biotech [Member] | Wanchun Biotech [Member]
Equity Method Investment, Ownership Percentage																					100.00%

Note 1 - Nature of the Busine29

Note 1 - Nature of the Business Group Internal Restructuring - Schedule of Subsidiaries (Details)	Dec. 31, 2016
BeyondSpring U.S. [Member]
Equity method investment, ownership percentage	100.00%
BeyondSpring Ltd. [Member]
Equity method investment, ownership percentage	100.00%
BeyondSpring HK [Member]
Equity method investment, ownership percentage	100.00%
BVI Biotech [Member]
Equity method investment, ownership percentage	100.00%
Wanchun Shenzhen [Member]
Equity method investment, ownership percentage	100.00%
Wanchunbulin [Member]
Equity method investment, ownership percentage	60.00%
BeyondSpring Australia [Member]
Equity method investment, ownership percentage	100.00%

Note 2 - Summary of Significa30

Note 2 - Summary of Significant Accounting Policies (Details Textual) ¥ in Millions	12 Months Ended
	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Jul. 20, 2015USD ($)	Dec. 31, 2014CNY (¥)
Government Grants, Current	$ 288,000	$ 309,000
Number of Reportable Segments	1
Assets	$ 14,908,000	$ 10,970,000
Depreciation of RMB Against U.S. Dollar, Percent	6.30%	4.40%	2.49%
Cash Equivalents, at Carrying Value	$ 0	$ 0
Allowance for Doubtful Accounts Receivable	0	0
Capital Lease Obligations	0	0	$ 0
Government Grants, Credit to Profit (Loss)	0	0	0
Revenue, Net	0	$ 0	0
UNITED STATES
Assets	4,594,000
CHINA
Assets	$ 368,000
Wanchun Pharma [Member]
Government Grants, Current			$ 323,000		¥ 2
Assets				$ 1,347,000

Note 2 - Summary of Significa31

Note 2 - Summary of Significant Accounting Policies - Useful Life of Property, Plant, and Equipment (Details)	12 Months Ended
	Dec. 31, 2016
Office Equipment [Member]
Property, plant, and equipment, useful life (Year)	5 years
Furniture and Fixtures [Member]
Property, plant, and equipment, useful life (Year)	5 years
Automobiles [Member]
Property, plant, and equipment, useful life (Year)	10 years
Leasehold Improvements [Member]
Property, plant, and equipment, useful life	Lower of lease term or economic life

Note 3 - Property and Equipme32

Note 3 - Property and Equipment, Net (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Depreciation	$ 18	$ 10	$ 0

Note 3 - Property and Equipme33

Note 3 - Property and Equipment, Net - Schedule of Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Property, plant, and equipment, gross	$ 104	$ 40
Less: accumulated depreciation	(24)	(6)
Property and equipment, net	80	34
Office Equipment [Member]
Property, plant, and equipment, gross	17	2
Laboratory Equipment [Member]
Property, plant, and equipment, gross	49
Furniture and Fixtures [Member]
Property, plant, and equipment, gross	2	1
Automobiles [Member]
Property, plant, and equipment, gross	23	24
Leasehold Improvements [Member]
Property, plant, and equipment, gross	$ 13	$ 13

Note 4 - Investment in Wanchu34

Note 4 - Investment in Wanchun Pharma (Details Textual) $ / shares in Units, ¥ in Thousands	Jul. 20, 2015USD ($)$ / sharesshares	Jul. 20, 2015CNY (¥)shares	Mar. 30, 2015USD ($)	Mar. 30, 2015CNY (¥)	Dec. 31, 2014USD ($)	Dec. 31, 2014CNY (¥)	Dec. 31, 2012USD ($)	Dec. 31, 2012CNY (¥)	Jul. 20, 2015USD ($)$ / sharesshares	Apr. 14, 2015USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Jul. 02, 2015	Apr. 10, 2015	Dec. 31, 2014CNY (¥)
Assets											$ 14,908,000	$ 10,970,000
Cash											$ 11,687,000	$ 10,821,000
Wanchun Pharma [Member]
Payments to Acquire Equity Method Investments	$ 2,400,000
Equity Method Investments					$ (196,000)
Receivables, Fair Value Disclosure					960,000
Investment Liability, Equity Method investment	239,000				196,000				$ 239,000
Assets	$ 1,347,000								1,347,000
Equity Method Investment, Summarized Financial Information, Net Income (Loss)									49,000	$ 48,000
Equity Method Investment, Summarized Financial Information, Revenue									$ 0	$ 0
Wanchun Biotech [Member] | Wanchun Pharma [Member]
Payments to Acquire Equity Method Investments			$ 1,611,000	¥ 10,000	3,212,000	¥ 20,000
Equity Method Investment, Ownership Percentage	9.09%		9.09%	9.09%			90.91%	90.91%	9.09%				100.00%	9.09%
Wanchun Biotech [Member] | Wanchun Pharma [Member] | Patents [Member]
Payments to Acquire Equity Method Investments							$ 16,042,000	¥ 100,000
Shanghai Fosun [Member]
Payments to Acquire Equity Method Investments	$ 1,611,000	¥ 10,000
Payments to Acquire Equity Method Investments, Shares | shares	240,000	240,000
Shanghai Fosun [Member] | Wanchun Pharma [Member]
Payments to Acquire Equity Method Investments					3,212,000	¥ 20,000	$ 1,604,000	¥ 10,000
Equity Method Investment, Ownership Percentage							9.09%	9.09%
Shanghai Fosun [Member] | Wanchun Pharma [Member] | Option to Transfer Capital Contribution Obligation to Wanchun Biotech [Member]
Contractual Obligation					$ 3,212,000										¥ 20,000
Fosun Hong Kong [Member] | BeyondSpring [Member]
Payments to Acquire Equity Method Investments	$ 1,611,000	¥ 10,000
Payments to Acquire Equity Method Investments, Shares | shares	240,000	240,000
Number of Shares, Used in Fair Value Measurement | shares	240,000								240,000
Share Price | $ / shares	$ 10								$ 10
Shares Used in Fair Value Measurement, Value	$ 2,400,000								$ 2,400,000
Wanchun Pharma [Member]
Assets	1,347,000								1,347,000
Cash	$ 1,256								$ 1,256

Note 4 - Investment in Wanchu35

Note 4 - Investment in Wanchun Pharma - Schedule of Equity Method Investment (Details) - USD ($)	Jul. 20, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Less: net assets of Wanchun Pharma (including cash of $1,256)		$ (14,908,000)	$ (10,970,000)
Wanchun Pharma [Member]
Acquisition cost	$ 2,400,000
Less: negative equity investment in Wanchun Pharma	(239,000)			$ (196,000)
Less: net assets of Wanchun Pharma (including cash of $1,256)	(1,347,000)
Excess cost allocated to patent of Plinabulin and charged to expenses	$ 814,000

Note 4 - Investment in Wanchu36

Note 4 - Investment in Wanchun Pharma - Schedule of Equity Method Investment (Details) (Parentheticals) $ in Thousands	Jul. 20, 2015USD ($)
Wanchun Pharma [Member]
Cash of Wanchun Pharma	$ 1,256

Note 5 - Related Party Transa37

Note 5 - Related Party Transactions (Details Textual) ¥ in Thousands, $ in Thousands	Sep. 06, 2015USD ($)	Jun. 04, 2015USD ($)	Jun. 04, 2015CNY (¥)	Apr. 03, 2015USD ($)	Apr. 01, 2015USD ($)	Mar. 30, 2015USD ($)	Mar. 30, 2015CNY (¥)	Jul. 01, 2014USD ($)	Jul. 01, 2014CNY (¥)	Jan. 04, 2014USD ($)	Jan. 04, 2014CNY (¥)	Oct. 08, 2010USD ($)	Oct. 08, 2010CNY (¥)	Apr. 30, 2015USD ($)	Apr. 30, 2015CNY (¥)	Aug. 31, 2014USD ($)	Aug. 31, 2014CNY (¥)	Jan. 31, 2014USD ($)	Jan. 31, 2014CNY (¥)	Dec. 31, 2016USD ($)	Dec. 31, 2016CNY (¥)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Jul. 20, 2015	Jul. 02, 2015	Apr. 10, 2015	Apr. 01, 2015CNY (¥)	Dec. 31, 2012
Proceeds from Related Party Debt																						$ 1,273	$ 2,498
Repayments of Related Party Debt																						$ 402
Wanchun Biotech [Member] | Wanchun Pharma [Member]
Equity Method Investment, Ownership Percentage						9.09%	9.09%																	9.09%	100.00%	9.09%		90.91%
Wanchunbulin [Member] | Wanchun Biotech [Member]
Related Party Transaction, Purchases from Related Party																				110	¥ 754
Mr. Linqing Jia [Member]
Proceeds from Related Party Debt		$ 81	¥ 500			$ 1,192	¥ 7,400	$ 2,002	¥ 12,410	$ 496	¥ 3,000	$ 5,000	¥ 33,145
Debt Instrument, Term								5 years	5 years	5 years	5 years	8 years	8 years
Repayments of Related Party Debt	$ 79			$ 323
Mr. Linqing Jia [Member] | Minimum [Member]
Debt Instrument, Interest Rate During Period																						6.48%	7.83%
Mr. Linqing Jia [Member] | Minimum [Member] | Additional Paid-in Capital [Member]
Debt Instrument, Interest Rate During Period																						10.07%
Mr. Linqing Jia [Member] | Maximum [Member]
Debt Instrument, Interest Rate During Period																						12.39%	12.91%
Mr. Linqing Jia [Member] | Maximum [Member] | Additional Paid-in Capital [Member]
Debt Instrument, Interest Rate During Period																						12.29%
Dr. Lan Huang [Member]
Due from Related Parties					$ 211																						¥ 1,300
Dr. Lan Huang [Member] | Payment for Consulting Services [Member]
Related Party Transaction, Amounts of Transaction																				$ 75		$ 300	$ 300
Dr. Lan Huang [Member] | Portion of Amount Due From Related Party Settled Against Consulting Service Fees [Member]
Related Party Transaction, Amounts of Transaction					$ 190
Wanchun Biotech [Member] | Wanchun Pharma [Member]
Proceeds from Related Party Debt														$ 650	¥ 4,000	$ 960	¥ 6,000	$ 960	¥ 6,000

Note 5 - Related Party Transa38

Note 5 - Related Party Transactions - Due To Related Parties (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Due to related parties	$ 210	$ 432
Dr. Lan Huang [Member]
Due to related parties	210	386
Wanchun Biotech1 [Member]
Due to related parties		$ 46

Note 6 - Income Taxes (Details

Note 6 - Income Taxes (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount		$ 2,369	$ 4,757
Current Income Tax Expense (Benefit)	$ 0	0	0
Deferred Income Tax Expense (Benefit)	0	0	$ 0
Unrecognized Tax Benefits	0	0
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense	0	0
Unrecognized Tax Benefits, Period Increase (Decrease)	0
Profit or Loss Against the Deferred Tax Assets of Subsidiaries with Cumulative Losses [Member]
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	$ 4,757	2,792
Group’s Additional Investment in Wanchun Pharma [Member]
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount		$ (423)
Foreign Tax Authority [Member] | Internal Revenue Service (IRS) [Member]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent, Foreign	35.00%
Operating Loss Carryforwards	$ 17,853
Operating Loss Carryforwards, Term	20 years
Foreign Tax Authority [Member] | Australian Taxation Office [Member]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent, Foreign	30.00%
Foreign Tax Authority [Member] | Inland Revenue, Hong Kong [Member]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent, Foreign	16.50%
Foreign Tax Authority [Member] | State Administration of Taxation, China [Member]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent, Foreign	25.00%
Operating Loss Carryforwards	$ 648
Operating Loss Carryforwards, Term	5 years
Operating Loss Carryforwards, Amount Expire in 2020	$ 617

Note 6 - Income Taxes - Compone

Note 6 - Income Taxes - Components of Losses Before Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Net loss before income taxes	$ 12,545	$ 8,052	$ 3,013
CAYMAN ISLANDS
Net loss before income taxes	894	489	58
UNITED STATES
Net loss before income taxes	9,840	5,921	1,983
CHINA
Net loss before income taxes	1,338	1,642	972
AUSTRALIA
Net loss before income taxes	$ 473

Note 6 - Income Taxes - Reconci

Note 6 - Income Taxes - Reconciliation of Income Tax Expenses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Net loss before income taxes	$ 12,545	$ 8,052	$ 3,013
Expected income tax benefit	4,391	2,818	1,055
Tax rate differential	581	297	95
Non-deductible expenses	(152)	(351)	(240)
Others	(63)	28	(5)
Change in valuation allowance	(4,757)	(2,792)	(905)
Total income tax benefit

Note 6 - Income Taxes - Deferre

Note 6 - Income Taxes - Deferred Tax Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Deferred tax assets, non-current portion:
Net operating loss carryforward	$ 8,317	$ 3,811
Intangible asset	428	586
Deferral of tax deduction of R&D expense	409
Less: valuation allowance	(9,154)	(4,397)
Net deferred tax assets

Note 7 - Net Loss Per Share (De

Note 7 - Net Loss Per Share (Details Textual) - shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Weighted Average Number of Shares Outstanding, Basic	13,910,000	13,910,000

Note 7 - Net Loss Per Share - B

Note 7 - Net Loss Per Share - Basic and Diluted Net Loss Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Net loss attributable to BeyondSpring Inc.—basic and diluted	$ (12,010)	$ (7,970)	$ (3,013)
Weighted average number of ordinary shares outstanding—basic and diluted (in shares)	16,086,419	15,171,370	13,910,000
Net loss per share—basic and diluted (in dollars per share)	$ (0.75)	$ (0.53)	$ (0.22)

Note 8 - Employee Defined Con45

Note 8 - Employee Defined Contribution Plan (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Defined Contribution Plan, Cost	$ 22	$ 12	$ 0

Note 9 - Restricted Net Assets

Note 9 - Restricted Net Assets (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
The Company's PRC Subsidiaries [Member]
Restricted Net Assets	$ 368	$ 1,770

Note 10 - Commitments and Con47

Note 10 - Commitments and Contingencies (Details Textual) - USD ($) $ in Thousands	Mar. 14, 2017	Dec. 31, 2016	Feb. 02, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Operating Leases, Rent Expense, Net				$ 136	$ 33	$ 12
Wanchun Biotech [Member]
Quarterly Royalty Payments Required As a Percentage of Gross Proceeds on Sale of Product		20.00%		20.00%
Term of Royalty Payments		10 years
Wanchun Biotech and Fortis Advisors LLC [Member]
Period Following Royalty Termination Agreement, Requirement to Issue Shares			3 years
Percentage of Fully-diluted Equity Capitalization Required to Be Issued As Shares in Lieu of Royalty Payments			10.00%
Nereus Trust [Member] | Private Placement [Member] | Subsequent Event [Member]
Stock Issued in Lieu of Royalty Payments	2,112,963

Note 10 - Commitments and Con48

Note 10 - Commitments and Contingencies - Future Minimum Lease Payments Under Operating Lease (Details) $ in Thousands	Dec. 31, 2016USD ($)
Year ending December 31, 2017	$ 155
Year ending December 31, 2018	57
Total	$ 212

Note 11 - Subsequent Events (De

Note 11 - Subsequent Events (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	Mar. 14, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Proceeds from Issuance of Common Stock		$ 15,250	$ 16,000
Subsequent Event [Member] | 2017 Omnibus Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	2,137,037
IPO [Member] | Subsequent Event [Member]
Stock Issued During Period, Shares, New Issues	174,286
Shares Issued, Price Per Share	$ 20
Proceeds from Issuance of Common Stock	$ 3,486
Private Placement [Member] | Subsequent Event [Member]
Stock Issued During Period, Shares, New Issues	2,541,048
Shares Issued, Price Per Share	$ 20
Proceeds from Issuance of Common Stock	$ 50,821
Private Placement [Member] | Subsequent Event [Member] | Nereus Trust [Member]
Stock Issued in Lieu of Royalty Payments	2,112,963