Revenue: As of FY2026 Q2, the actual value is USD 8.43 M.

EPS: As of FY2026 Q2, the actual value is USD -0.07.

EBIT: As of FY2026 Q2, the actual value is USD -582 K.

Second Quarter 2026 Financial Highlights

Gross Margin

Gross margin was $1.4 million in Q2 2026, compared to $1.6 million in Q2 2025, and up from $1.3 million in Q1 2026.

Costs of Revenue

Costs of revenue were $6,997,000 in Q2 2026, up from $5,441,000 in Q2 2025.

Selling and Administrative Expense

Selling and administrative expense increased to $2,042,000 in Q2 2026 from $1,746,000 in Q2 2025.

Interest Expense

Interest expense decreased to $301,000 in Q2 2026 from $428,000 in Q2 2025.

Interest and Other Income

Interest and other income was $47,000 in Q2 2026, compared to $45,000 in Q2 2025.

Income Tax Expense (Benefit)

Income tax expense (benefit) was $135,000 in Q2 2026, compared to - $21,000 in Q2 2025.

Operating Loss

Operating loss was - $910,000 in Q2 2026, compared to - $544,000 in Q2 2025.

Loss Before Income Taxes

Loss before income taxes was - $863,000 in Q2 2026, compared to - $499,000 in Q2 2025.

Net Loss

Net loss was - $998,000 in Q2 2026, compared to - $478,000 in Q2 2025.

Net Loss Attributable to American Shared Hospital Services

Net loss attributable to American Shared Hospital Services was - $514,000, compared with - $280,000 in Q2 2025. The increase in net loss primarily reflected higher legal costs of $285,000 and an increase in the allowance for credit losses of $909,000 for accounts receivable prior to May 31, 2025.

Adjusted EBITDA

Adjusted EBITDA was $1.3 million in Q2 2026, compared to $1.7 million in the prior year quarter.

First Half 2026 Financial Highlights

Gross Margin

Gross margin for the first half of 2026 was $2.7 million, compared to $2.6 million for the first half of 2025.

Costs of Revenue

Costs of revenue were $12,793,000 in the first half of 2026, up from $10,611,000 in the first half of 2025.

Selling and Administrative Expense

Selling and administrative expense increased to $3,952,000 in the first half of 2026 from $3,554,000 in the first half of 2025.

Interest Expense

Interest expense decreased to $603,000 in the first half of 2026 from $861,000 in the first half of 2025.

Income Tax Expense (Benefit)

Income tax expense (benefit) was $227,000 in the first half of 2026, compared to - $344,000 in the first half of 2025.

Operating Loss

Operating loss was - $1,834,000 in the first half of 2026, compared to - $1,843,000 in the first half of 2025.

Loss Before Income Taxes

Loss before income taxes was - $1,733,000 in the first half of 2026, compared to - $1,734,000 in the first half of 2025.

Net Loss

Net loss was - $1,960,000 in the first half of 2026, compared to - $1,390,000 in the first half of 2025.

Net Loss Attributable to American Shared Hospital Services

Net loss attributable to American Shared Hospital Services increased by $221,000 to - $1,126,000, compared to - $905,000 for the same period in the prior year. This increase was primarily due to legal fees of $285,000 and an increase for credit allowances of $909,000 from accounts receivable prior to May 31, 2025.

Adjusted EBITDA

Adjusted EBITDA for the six-month period was $2.5 million, compared to $2.6 million in the prior year quarter.

Cash Flow and Balance Sheet

Operating Cash Flow

Cash provided by operating activities totaled $4.4 million during the first six months of 2026.

Cash and Equivalents

Cash, cash equivalents, and restricted cash increased to $6.8 million at June 30, 2026, compared with $3.7 million at December 31, 2025.

Debt

The current portion of long-term debt, net, was $16.2 million as of June 30, 2026, a decrease from $17.3 million at December 31, 2025.

Shareholders’ Equity

Shareholders’ equity (excluding non-controlling interests) was $23.1 million, or approximately $3.49 per share, at June 30, 2026, compared to $24.034 million at December 31, 2025.

Subordinated Financing

American Shared Hospital Services secured $2.0 million of subordinated financing from RCS/TIG Holdings LLC subsequent to quarter end.

Outlook / Guidance

American Shared Hospital Services is focused on executing its long-term growth strategy, strengthening its balance sheet, and creating shareholder value through disciplined capital allocation and continued operational execution. The Company’s priorities include growing procedure volumes, expanding its installed base of advanced radiation therapy technologies, prudently managing capital, and strengthening its financial position. Management believes these efforts position the Company to capitalize on attractive long-term opportunities in precision radiation oncology.