SPAR (SGRP) 10-K 17 Apr 17 2016 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2016	Apr. 03, 2017	Jun. 30, 2016
Document Information [Line Items]
Entity Registrant Name	SPAR GROUP INC
Entity Central Index Key	1,004,989
Trading Symbol	sgrp
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding (in shares)		20,655,840
Entity Public Float			$ 7,389,940
Document Type	10-K
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 and cash equivalents	$ 7,324	$ 5,718
Accounts receivable, net	33,669	23,203
Deferred income taxes	471	529
Prepaid expenses and other current assets	1,299	661
Total current assets	42,763	30,111
Property and equipment, net	2,536	2,443
Goodwill	1,847	1,800
Intangible assets, net	2,340	2,551
Deferred income taxes	6,612	5,890
Other assets	1,142	611
Total assets	57,240	43,406
Liabilities and equity
Accounts payable	5,567	2,984
Accrued expenses and other current liabilities	9,766	4,814
Due to affiliates	3,349	2,346
Deferred income taxes	2,389	2,154
Customer incentives and deposits	1,305	503
Lines of credit and short-term loans	9,778	476
Total current liabilities	32,154	13,277
Long-term debt	4	5,731
Total liabilities	32,158	19,008
Commitments and contingencies – See Note 6
Preferred stock, $.01 par value: Authorized and available shares– 2,445,598 Issued and outstanding shares– None – December 31, 2016 and None – December 31, 2015
Common stock, $.01 par value: Authorized shares - 47,000,000, Issued shares – 20,680,717 – December 31, 2016 and December 31, 2015	207	207
Treasury stock, at cost 37,877 shares – December 31, 2016 and 119,695 shares – December 31, 2015	(51)	(169)
Additional paid-in capital	16,093	15,871
Accumulated other comprehensive loss	(3,995)	(2,869)
Retained earnings	5,835	5,662
Total SPAR Group, Inc. equity	18,089	18,702
Non-controlling interest	6,993	5,696
Total equity	25,082	24,398
Total liabilities and equity	$ 57,240	$ 43,406

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Dec. 31, 2016	Dec. 31, 2015
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized (in shares)	2,445,598	2,445,598
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	47,000,000	47,000,000
Common stock, shares issued (in shares)	20,680,717	20,680,717
Treasury stock, shares (in shares)	37,877	119,695

Consolidated Statements of Inco

Consolidated Statements of Income and Comprehensive Loss - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Net revenues	$ 134,324	$ 119,279
Cost of revenues	104,781	90,015
Gross profit	29,543	29,264
Selling, general and administrative expense	25,241	24,094
Depreciation and amortization	2,100	1,905
Operating income	2,202	3,265
Interest expense	133	214
Other income, net	(128)	(243)
Income before income tax expense	2,197	3,294
Income tax expense	441	819
Net income	1,756	2,475
Net income attributable to non-controlling interest	(1,583)	(1,583)
Net income attributable to SPAR Group, Inc.	$ 173	$ 892
Basic income per common share attributable to SPAR Group, Inc.: (in dollars per share)	$ 0.01	$ 0.04
Diluted income per common share attributable to SPAR Group, Inc.: (in dollars per share)	$ 0.01	$ 0.04
Weighted average common shares – basic (in shares)	20,595	20,559
Weighted average common shares – diluted (in shares)	21,309	21,573
Net income	$ 1,756	$ 2,475
Other comprehensive loss:
Foreign currency translation adjustments	(1,126)	(1,313)
Comprehensive income	630	1,162
Comprehensive income attributable to non-controlling interest	(1,583)	(1,583)
Comprehensive loss attributable to SPAR Group, Inc.	$ (953)	$ (421)

Consolidated Statements of Equi

Consolidated Statements of Equity - USD ($) $ in Thousands	Restricted Stock Units (RSUs) [Member]Common Stock [Member]	Restricted Stock Units (RSUs) [Member]Treasury Stock [Member]	Restricted Stock Units (RSUs) [Member]Additional Paid-in Capital [Member]	Restricted Stock Units (RSUs) [Member]AOCI Attributable to Parent [Member]	Restricted Stock Units (RSUs) [Member]Retained Earnings [Member]	Restricted Stock Units (RSUs) [Member]Noncontrolling Interest [Member]	Restricted Stock Units (RSUs) [Member]	Employee Stock Purchase Plan [Member]Common Stock [Member]	Employee Stock Purchase Plan [Member]Treasury Stock [Member]	Employee Stock Purchase Plan [Member]Additional Paid-in Capital [Member]	Employee Stock Purchase Plan [Member]AOCI Attributable to Parent [Member]	Employee Stock Purchase Plan [Member]Retained Earnings [Member]	Employee Stock Purchase Plan [Member]Noncontrolling Interest [Member]	Employee Stock Purchase Plan [Member]	Common Stock [Member]	Treasury Stock [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]	Total
Shares (in shares) at Dec. 31, 2014															20,681,000	122,000
Balance at Dec. 31, 2014															$ 207	$ (183)	$ 15,519	$ (1,556)	$ 4,770	$ 4,454	$ 23,211
Share-based compensation																	434				$ 434
Exercise of stock options (in shares)																(61,000)					61,124
Exercise of stock options																$ 95	(54)				$ 41
Distributions to non-controlling investors																				(341)	(341)
Purchase of treasury shares (in shares)																78,000
Purchase of treasury shares																$ (109)					(109)
Reissued treasury shares – RSUs (in shares)																(19,000)
Reissued treasury shares – RSUs																$ 28	(28)
Other comprehensive loss																		(1,313)			(1,313)
Net income																			892	1,583	2,475
Shares (in shares) at Dec. 31, 2015															20,681,000	120,000
Balance at Dec. 31, 2015															$ 207	$ (169)	15,871	(2,869)	5,662	5,696	24,398
Share-based compensation																	329				$ 329
Exercise of stock options (in shares)																(55,000)					54,497
Exercise of stock options																$ 75	(52)				$ 23
Distributions to non-controlling investors																				(286)	$ (286)
Purchase of treasury shares (in shares)																11,000					421,370
Purchase of treasury shares																$ (12)					$ (12)
Reissued treasury shares – RSUs (in shares)		(36,000)							(2,000)
Reissued treasury shares – RSUs		$ 52	$ (52)						$ 3	$ (3)
Other comprehensive loss																		(1,126)			(1,126)
Net income																			173	1,583	1,756
Shares (in shares) at Dec. 31, 2016															20,681,000	38,000
Balance at Dec. 31, 2016															$ 207	$ (51)	$ 16,093	$ (3,995)	$ 5,835	$ 6,993	$ 25,082

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Operating activities
Net income	$ 1,756,000	$ 2,475,000
Adjustments to reconcile net income to net cash provided by operating activities
Depreciation and amortization	2,100,000	1,905,000
Bad debt expense, net of recoveries	347,000	388,000
Deferred income tax benefit	(429,000)	(207,000)
Share based compensation	329,000	434,000
Changes in operating assets and liabilities, net of business acquisitions and disposition:
Accounts receivable, net	(6,902,000)	2,792,000
Prepaid expenses and other assets	142,000	(62,000)
Accounts payable	1,850,000	(1,105,000)
Accrued expenses, other current liabilities and customer incentives and deposits	2,150,000	(1,730,000)
Net cash provided by operating activities	1,343,000	4,890,000
Investing activities
Purchases of property and equipment and capitalized software	(1,555,000)	(1,575,000)
Purchase of Brazil subsidiary	(401,000)
Net cash used in investing activities	(1,956,000)	(1,575,000)
Financing activities
Net borrowing (payments) on lines of credit	3,601,000	(226,000)
Proceeds from stock options exercised	23,000	41,000
Proceeds from local investors in Brazil	107,000
Payments on term debt	(24,000)	(24,000)
Purchase of treasury shares	(12,000)	(109,000)
Distribution to non-controlling investors	(286,000)	(341,000)
Net cash provided by (used in) financing activities	3,409,000	(659,000)
Effect of foreign exchange rate changes on cash	(1,190,000)	(1,320,000)
Net change in cash and cash equivalents	1,606,000	1,336,000
Cash and cash equivalents at beginning of year	5,718,000	4,382,000
Cash and cash equivalents at end of year	7,324,000	5,718,000
Supplemental disclosure of cash flows information
Interest paid	150,000	190,000
Income taxes paid	$ 228,000	$ 187,000

Note 1 - Basis and Organization

Note 1 - Basis and Organization	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	1. The SPAR Group, Inc., a Delaware corporation ("SGRP"), and its subsidiaries (together with SGRP, the "SPAR Group" or the "Company"), is a supplier of merchandising and other marketing services throughout the United States and internationally. The Company also provides in-store event staffing, product sampling, audit services, furniture and other product assembly services, technology services and marketing research services. Assembly services are performed in stores, homes and offices while those other services are primarily performed in mass merchandise, office supply, grocery, drug, home improvement, independent, convenience and electronics stores. Merchandising services primarily consist of regularly scheduled, special project and other product services provided at the store level, and the Company may may The Company operates in 10 two 1979, May 2001 The Company continues to focus on expanding its merchandising and marketing services business throughout the world. The Company's Domestic Division provides nationwide merchandising and other marketing services throughout the United States of America primarily on behalf of consumer product manufacturers and retailers at mass merchandise, office supply, grocery, drug, dollar, home improvement, independent, convenience and electronics stores. Included in its clients are home entertainment, general merchandise, health and beauty care, consumer goods and food products companies. The Company executes the services it provides to its domestic clients through independent field merchandising, auditing, assembly and other field personnel, substantially all of whom are provided by an affiliate to the company, SPAR Business Services, Inc. The Company is reevaluating its domestic business model of using independent contractor Field Specialists provided by others in light of changing client requirements and regulatory environments and intends to begin testing an employee based model for certain domestic clients that are requiring the Company to use employees as its Field Specialists. The Company's international business in each territory outside the United States is conducted through a foreign subsidiary incorporated in its primary territory. The primary territory establishment date (which may Primary Territory Date Established SGRP Percentage Ownership Principal Office Location United States of America 1979 100% White Plains, New York, United States of America Japan May 2001 100% Tokyo, Japan Canada June 2003 100% Vaughan, Ontario, Canada South Africa April 2004 51% Durban, South Africa India April 2004 51% New Delhi, India Australia April 2006 51% Melbourne, Australia China March 2010 51% Shanghai, China Mexico August 2011 51% Mexico City, Mexico Turkey November 2011 51% Istanbul, Turkey Brazil 1 September 2016 51% Sao Paolo, Brazil 1 In September 2016, 13 Purchase of Interests in Subsidiaries two

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. Principles of Consolidation The Company consolidates its 100% 51% 810 Accounting for Joint Venture Subsidiarie s For the Company's less than wholly owned subsidiaries, the Company first 810 Based on the Company's analysis for each of its 51% 51% 49% third third 49% Use of Estimates The preparation of the consolidated financial statements in conformity with accounting principles generally accepted in the United States ("GAAP") requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the amounts disclosed for contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting year. Actual results could differ from those estimates. Cash Equivalents The Company considers all highly liquid short-term investments with original maturities of three Concentration of Credit Risk The Company maintains cash balances with high quality financial institutions and periodically evaluates the creditworthiness of such institutions and believes that the Company is not exposed to significant credit risk. Cash balances may Revenue Recognition The Company's services are provided to its clients under contracts or agreements. The Company bills its clients based upon service fee or per unit fee arrangements. Revenues under service fee arrangements are recognized when the service is performed. The Company's per unit fee arrangements provide for fees to be earned based on the retail sales of a client's products to consumers. The Company recognizes per unit fees in the period such amounts become determinable and are reported to the Company. Customer deposits, which are considered advances on future work, are recorded as revenue in the period services are provided. Unbilled Accounts Receivable Unbilled accounts receivable represent services performed but not billed and are included as accounts receivable. Doubtful Accounts and Credit Risks The Company continually monitors the collectability of its accounts receivable based upon current client credit information and financial condition. Balances that are deemed to be uncollectible after the Company has attempted reasonable collection efforts are written off through a charge to the bad debt allowance and a credit to accounts receivable. Accounts receivable balances, net of any applicable reserves or allowances, are stated at the amount that management expects to collect from the outstanding balances. The Company provides for probable uncollectible amounts through a charge to earnings and a credit to bad debt allowance based in part on management's assessment of the current status of individual accounts. Based on management's assessment, the Company established an allowance for doubtful accounts of $288,000 $542,000 December 31, 2016, 2015, $347,000 $388,000 December 31, 2016 2015, Property and Equipment and Depreciation Property and equipment, including leasehold improvements, are stated at cost. Depreciation is calculated on a straight-line basis over estimated useful lives of the related assets, which range from three seven December 31, 2016 2015 $1.5 $1.3 Internal Use Software Development Costs The Company capitalizes certain costs associated with its internally developed software. Specifically, the Company capitalizes the costs of materials and services incurred in developing or obtaining internal use software. These costs include (but are not limited to) the cost to purchase software, the cost to write program code, payroll and related benefits and travel expenses for those employees who are directly involved with and who devote time to the Company's software development projects. Capitalization of such costs ceases when the project is substantially complete and ready for its intended purpose. Costs incurred during preliminary project and post-implementation stages, as well as software maintenance and training costs, are expensed in the period in which they are incurred. Capitalized software development costs are amortized over three The Company capitalized $1.3 2016 2015, $1.2 $1.0 December 31, 2016 2015, Impairment of Long-Lived Assets The Company continually monitors events and changes in circumstances that could indicate that the carrying amounts of the Company's property and equipment and intangible assets subjected to amortization may may Goodwill Goodwill may Goodwill is subject to annual impairment tests and interim impairment tests, if impairment indicators are present. The impairment tests require the Company to first two two one two two two two December 31, 2016 2015. Accounting for Share Based Compensation The Company measures all employee share-based compensation awards using a fair value method and records the related expense in the financial statements over the period during which an employee is required to provide service in exchange for the award. Excess tax benefits are realized from the exercise of stock options and are reported as a financing cash inflow rather than as a reduction of taxes paid in cash flow from operations. For each award that has a graded vesting schedule, the Company recognizes compensation cost on a straight-line basis over the requisite service period for the entire award. Share based employee compensation expense for the years ended December 31, 2016 2015 $329,000 $434,000, Fair Value Measurements Fair value is defined as the price that would be received upon the sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The generally accepted accounting principles fair value framework uses a three one three ● Level 1 ● Level 2 ● Level 3 If the inputs used to measure the fair value fall within different levels of the hierarchy, the fair value is determined based upon the lowest level input that is significant to the fair value measurement. Whenever possible, the Company uses quoted market prices to determine fair value. In the absence of quoted market prices, the Company uses independent sources and data to determine fair value. Due to their short maturity, the carrying amounts of cash and cash equivalents, accounts receivable, accounts payable, and accrued expenses approximated their fair values (Level 1) December 31, 2016 2015. 2). Accounting for Income Taxes Income tax provisions and benefits are made for taxes currently payable or refundable, and for deferred income taxes arising from future tax consequences of events that were recognized in the Company's financial statements or tax returns and tax credit carry forwards. The effects of income taxes are measured based on enacted tax laws and rates applicable to periods in which the differences are expected to reverse. If necessary, a valuation allowance is established to reduce deferred income tax assets to an amount that will more likely than not be realized. The calculation of income taxes involves dealing with uncertainties in the application of complex tax regulations. The Company recognizes liabilities for uncertain tax positions based on a two first second 50% Net Income Per Share Basic net income per share amounts are based upon the weighted average number of common shares outstanding. Diluted net income per share amounts are based upon the weighted average number of common and potential common shares outstanding except for periods in which such potential common shares are anti-dilutive. Potential common shares outstanding include stock options and restricted stock and are calculated using the treasury stock method. Translation of Foreign Currencies The financial statements of the foreign entities consolidated into the Company's consolidated financial statements were translated into United States dollar equivalents at exchange rates as follows: balance sheet accounts for assets and liabilities were converted at year-end rates, equity at historical rates and income statement accounts at average exchange rates for the year. The resulting translation gains and losses are reflected in accumulated other comprehensive income or loss in the consolidated statements of equity. New Accounting Pronouncements In January 2017, 2017 04 2017 04), 350) 2017 04, 2017 04 December 15, 2019. 2017 04 In January 2017, 2017 01, Clarifying the Definition of a Business 2017 01 December 31, 2017. In November 2016, 2016 18 December 15, 2017, In August 2016, 2016 15, 2016 15") 2016 15 December 15, 2017, In June 2016, 2016 13 December 15, 2019 December 15, 2018. In February 2016, 2016 02 12 December 15, 2018 may In November 2015, 2015 17, 740): first 2017, December 31, 2016, $471,000 In May 2014, 2014 09 July 2015, one 2015 14). December 15, 2017. December 15, 2016. several other subsequent updates including the following: 1) 2016 08); 2) 2016 10); 3) 605 2016 11); 4) 2016 12); 5) 2016 20). 2014 09 Management has evaluated other recently issued accounting pronouncements and does not believe that any of these pronouncements will have a significant impact on our consolidated financial statements and related disclosures. Reclassifications Certain reclassifications have been made to the 2015 2016

Note 3 - Supplemental Balance S

Note 3 - Supplemental Balance Sheet Information (in thousands)	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Supplemental Balance Sheet Disclosures [Text Block]	3. December 31, Accounts receivable, net, consists of the following: 2016 2015 Trade $ 28,103 $ 20,085 Unbilled 4,805 3,028 Non-trade 1,049 632 33,957 23,745 Less allowance for doubtful accounts (288 ) (542 ) Accounts Receivable, net $ 33,669 $ 23,203 December 31, Property and equipment consists of the following: 2016 2015 Equipment $ 5,588 $ 8,756 Furniture and fixtures 741 651 Leasehold improvements 267 263 Capitalized software development costs 9,666 8,331 16,262 18,001 Less accumulated depreciation and amortization (13,726 ) (15,558 ) $ 2,536 $ 2,443 United States International Total Goodwill: Balance December 31, 2015 $ 1,188 $ 612 $ 1,800 Purchase of Brazil subsidiary $ – $ 133 $ 133 Change in goodwill $ – $ (86 ) $ (86 ) Balance December 31, 2016 $ 1,188 $ 659 $ 1,847 December 31, Intangible assets consist of the following: 2016 2015 Customer contracts and lists $ 4,280 $ 3,941 Less accumulated amortization (1,940 ) (1,390 ) $ 2,340 $ 2,551 The Company is amortizing its customer contracts and lists of $4.3 5 10 December 31, 2016 2015 $549,000 $592,000, December 31, 2016, Year Amount 2017 597 2018 366 2019 333 2020 333 2021 296 Thereafter 415 Total $ 2,340 December 31, Accrued expenses and other current liabilities: 20 16 20 15 Taxes payable $ 2,167 $ 1,737 Accrued salaries and wages 3,664 1,807 Contingent liabilities, incentive for consulting fees – 290 Accrued accounting and legal expenses 2,360 182 Uncertain tax position reserves 164 164 Other 1,411 634 Accrued expenses and other current liabilities $ 9,766 $ 4,814

Note 4 - Credit Facilities

Note 4 - Credit Facilities	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Debt Disclosure [Text Block]	4. Sterling Credit Facility: SGRP and certain of its US and Canadian subsidiaries (namely SPAR Marketing Force, Inc., SPAR National Assembly Services, Inc., SPAR Group International, Inc., SPAR Trademarks, Inc., SPAR Acquisition, Inc., SPAR Canada, Inc.), SPAR Canada Company ("SCC"), and SPAR Wings & Ink Company ("SWI") (together with SGRP, SCC and SWI, each a "Borrower"), are parties to a Revolving Loan and Security Agreement dated July 6, 2010, June 2011, July 2012, January 2013, July 2013, October 2013, June 2014, September 2015, December 2016 March 2017 $9.0 July 6, 2017 The Sterling Loan Agreement currently requires the Borrowers to pay interest on the loans thereunder equal to the Agent's floating Prime Rate (as defined in such agreement) plus one one (1/2%) one eighth one (0.125%) Revolving Loans of up to $9.0 85% The amendment to the Sterling Loan Agreement dated as of December 22, 2016, $9.0 January 31, 2017 one one March 3, 2017, $9.0 July 6, 2017. The Sterling Loan Agreement requires the Borrowers to maintain certain financial covenants, including maintenance by the Borrowers of a minimum combined tangible net worth of $7.4 $10.0 50% 3.0 1.0, 1.5 1.0. $2.0 may December 31, 2016, International Credit Facilities: SPARFACTS Australia Pty. Ltd., has a secured line of credit facility with Oxford Funding Pty Ltd. for $1.2 $865,000 December 31, 2016). 80% October 31, 2012, On March 7, 2011, 20.0 $171,000. 238,000 $2,000 0.1% February 28, 2018. December 31, 2016, 3.3 $29,000, $25,000 $4,000 December 31, 2016). On November 29, 2016, 1.5 $461,000 December 31, 2016). 100% November 29, 2017. 2.83% On December 26, 2016, 2.0 $615,000 December 31, 2016). R$184,000 $56,000 18.72% December 15, 2017. December 31, 2016. SPAR Todopromo has secured a line of credit facility with BBVA Bancomer Ban for 5.0 $241,000 December 31, 2016). March 15, 2016 March 2018. 4% 10.1% December. December 31, 2016 zero. The Company had scheduled future maturities of loans as of December 31, 2016, Interest Rate as of December 31, 2016 2017 2018 USA - Sterling National Bank 3.8% $ 8,500 – Japan - Mizuho Bank 0.1% 25 $ 4 Australia - Oxford Funding Pty Ltd. 6.3% 177 – Brazil – Itau Bank 34.0% 461 – Brazil – Bradesco Bank 18.7% 615 – Total $ 9,778 $ 4 Summary of Unused Company Credit and Other Debt Facilities (in thousands): December 31, 2016 December 31, 2015 Unused Availability: United States $ 500 $ 1,635 Australia 688 640 Mexico 241 – Total Unused Availability $ 1,429 $ 2,275 Management believes that based upon the continuation of the Company's existing credit facilities, projected results of operations, vendor payment requirements and other financing available to the Company (including amounts due to affiliates), sources of cash availability should be manageable and sufficient to support ongoing operations over the next year. However, delays in collection of receivables due from any of the Company's major clients, or a significant reduction in business from such clients could have a material adverse effect on the Company's cash resources and its ongoing ability to fund operations.

Note 5 - Income Taxes

Note 5 - Income Taxes	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Income Tax Disclosure [Text Block]	5. Income before income taxes is summarized as follows (in thousands): Year Ended December 31, 2016 2015 Domestic $ (183 ) $ 517 Foreign 2,380 2,777 Total: $ 2,197 $ 3,294 The income tax benefit is summarized as follows (in thousands): Year Ended December 31, 2016 2015 Current: Federal $ 48 $ 2 Foreign 810 949 State 9 76 Deferred expense (benefit): Federal (435 ) (192 ) Foreign 60 (65 ) State (51 ) 49 Net expense $ 441 $ 819 The provision for income taxes is different from that which would be obtained by applying the statutory federal income tax rate to income before income taxes. The items causing this difference are as follows (dollars in thousands): Year Ended December 31, 2016 Rate 2015 Rate Provision for income taxes at federal statutory rate $ 747 34.0 % $ 1,120 34.0 % State income taxes, net of federal benefit (45 ) (2.1 %) 30 0.9 % Permanent differences 68 3.1 % 28 0.8 % Federal Research and Development Credit (89 ) (4.0 %) (192 ) (5.8 %) Return to provision (benefit) - - (51 ) (1.5 %) Foreign tax rate differential (benefit) (242 ) (11.0 %) (60 ) (1.8 %) Other (benefit) 2 0.1 % (56 ) (1.7 %) Net expense $ 441 20.1 % $ 819 24.9 % Deferred taxes consist of the following (in thousands): December 31, 2016 2015 Deferred tax assets: Net operating loss carry forwards $ 3,116 $ 2,929 Federal Research and Development Credit 281 192 Deferred revenue 419 165 Allowance for doubtful accounts and other receivable 49 78 Share-based compensation expense 763 769 Foreign subsidiaries 471 529 Depreciation 529 479 Other 38 38 Federal Alternative Minimum Tax 116 116 Total deferred tax assets 5,782 5,295 Deferred tax liabilities: Goodwill 307 307 Capitalized software development costs 781 723 Total deferred tax liabilities 1,088 1,030 Net deferred taxes $ 4,694 $ 4,265 At December 31, 2016, December 31, 2015, $8.2 $7.7 2018 2036. Approximately $1.9 1999. 382 may $657,500. The Company does not provide currently for U.S. income taxes on the undistributed earnings of its profitable foreign subsidiaries (which are approximately $3.1 December 31, 2016), may, A reconciliation of the beginning and ending amount of uncertain tax position reserves is as follows (in thousands): Year Ended December 31, 2016 2015 Beginning balance $ 116 $ 113 Additions for tax provisions of prior years – 3 Ending balance $ 116 $ 116 Interest and penalties that the tax law requires to be paid on the underpayment of taxes should be accrued on the difference between the amount claimed or expected to be claimed on the return and the tax benefit recognized in the financial statements. The Company's policy is to record this interest and penalties as additional tax expense. Details of the Company's tax reserves at December 31, 2016, Taxes Interest Penalty Total Tax Liability Domestic State $ 116 $ 40 $ 8 $ 164 Federal – – – – International – – – – Total reserve $ 116 $ 40 $ 8 $ 164 In management's view, the Company's tax reserves at December 31, 2016, SPAR and its subsidiaries file numerous consolidated, combined and separate company income tax returns in the U.S. Federal jurisdiction and in many U.S. states and foreign jurisdictions. With few exceptions, SPAR is subject to U.S. Federal, state and local income tax examinations for the years 2013

Note 6 - Commitments and Contin

Note 6 - Commitments and Contingencies	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	6. Lease Commitments The Company leases equipment and certain office space in several cities, under non-cancelable operating lease agreements. Certain leases require the Company to pay its share of any increases in operating expenses and real estate taxes. Rent expense was approximately $1,550,000 $1,285,000 December 31, 2016 2015, $164,000 $168,000 December 31, 2016 2015, December 31, 2016, Year Amount 2017 $ 2,065 2018 837 2019 705 2020 639 2021 363 Thereafter 73 Total $ 4,682 Legal Matters The Company is a party to various legal actions and administrative proceedings arising in the normal course of business. In the opinion of Company's management, disposition of these matters are not anticipated to have a material adverse effect on the Company or its estimated or desired affiliates, assets, business, clients, capital, cash flow, credit, expenses, financial condition, income, liabilities, liquidity, locations, marketing, operations, prospects, sales, strategies, taxation or other achievement, results or condition. The Company executes the services it provides to its domestic clients through independent field merchandising, auditing, assembly and other field personnel (each a "Field Specialist"), almost all of whom are independent contractors. Substantially all of the Company's domestic Field Specialists are engaged and provided as independent contractors by SBS. For contractual details and payment amounts, see Note 10 Related Party Transactions – Domestic Related Party Services . The appropriateness of SBS's treatment of its Field Specialists as independent contractors has been periodically subject to legal challenge (both currently and historically) by various states and others, SBS's expenses of defending those challenges and other proceedings have historically been reimbursed by the Company under SBS's Prior Agreement, and SBS's expenses of defending those challenges and other proceedings were reimbursed by the Company in 2016 2015 $736,000 $573,000, Current material and potentially material proceedings against SBS and, in one SBS Clothier Litigation Melissa Clothier was engaged by SBS (then known as SPAR Marketing Services, Inc.) and provided services pursuant to the terms of an "Independent Merchandiser Agreement" acknowledging her engagement as an independent contractor. On June 30, 2014, RG12 639317, July 16, 2008, June 30, 2014. two one September 9, 2016, two two one SBS Rodgers Litigation Maceo Rodgers and Lee McClung were engaged by and provided services to SBS pursuant to the terms of their respective "Master Agreements" with SBS acknowledging their engagement as independent contractors. On February 21, 2014, 3:14 00055, July 15, 2012, December 8, 2015, 61 11 SBS and SGRP Hogan Litigation Paradise Hogan was engaged by and provided services to SBS as an independent contractor pursuant to the terms of an "Independent Contractor Master Agreement" with SBS acknowledging his engagement as an independent contractor. On January 6, 2017, Company), styled Civil Action No. 1:17 10024 SBS and SGRP Hogan Litigation Paradise Hogan was engaged by and provided services to SBS as an independent contractor pursuant to the terms of an "Independent Contractor Master Agreement" with SBS acknowledging his engagement as an independent contractor. On January 6, 2017, 1:17 10024 claims on behalf of himself and the nationwide class for violation of the Fair Labor Standards Act's overtime and minimum wage provisions. Defendants have moved to refer Hogan's claim to arbitration pursuant to his agreement, to dismiss or stay Hogan's case pending arbitration, and to dismiss Hogan's case for failure to state a specific claim upon which relief could be granted. SBS and SGRP Litigation Generally Any prolonged continuation of or material increase in the legal defense costs of SBS (and thus the reimbursable expenses SBS may may third 10 Related Party Transactions – Domestic Related Party Services

Note 7 - Treasury Stock

Note 7 - Treasury Stock	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Treasury Stock [Text Block]	7. Pursuant to the SPAR Group, Inc., 2012 August 8, 2012, November 8, 2012, may August 8, 2015, 500,000 May 11, 2015, 2015 May 31, 2018, 532,235 May 1, 2004, March 10, 2011 December 31, 2016, 421,370 2,000 2016, 37,877 December 31, 2016.

Note 8 - Preferred Stock

Note 8 - Preferred Stock	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Preferred Stock [Text Block]	8. SGRP's certificate of incorporation authorizes it to issue 3,000,000 $0.01 may may 3,000,000 10% one one 554,402 2011 2,445,598 remaining authorized preferred stock. At December 31, 2016, no

Note 9 - Retirement Plans

Note 9 - Retirement Plans	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Pension and Other Postretirement Benefits Disclosure [Text Block]	9. The Company has a 401(k) $75,000 $89,000 December 31, 2016 2015,

Note 10 - Related Party Transac

Note 10 - Related Party Transactions	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	10. SGRP's policy respecting approval of transactions with related persons, promoters and control persons is contained in the SPAR Group Code of Ethical Conduct for its Directors, Senior Executives and Employees Amended and Restated (as of) August 13, 2015 may IV.11 I.2(l) SGRP's Audit Committee has the specific duty and responsibility to review and approve the overall fairness of all material related-party transactions. The Audit Committee receives affiliate contracts and amendments thereto for its review and approval (to the extent approval is given), and these contracts are periodically (often annually) again reviewed, in accordance with the Audit Committee Charter, the Ethics Code, the rules of the Nasdaq Stock Market, Inc. ("Nasdaq"), and other applicable law to ensure that the overall economic and other terms will be (or continue to be) no less favorable to the Company than would be the case in an arms-length contract with an unrelated provider of similar services (i.e., its overall fairness to the Company including pricing and the ability to provide services at comparable performance levels). The Audit Committee periodically reviews all related party relationships and transactions described below. In addition, in order to (among other things) assist the Board and the Audit Committee in connection with an overall review of the Company’s related party transactions and certain worker classification-related litigation matters, in April 2017 10 Domestic Related Party Services 6 Commitments and Contingencies – Legal Matters Domestic Related Party Services: SPAR Business Services, Inc. ("SBS"), SPAR Administrative Services, Inc. ("SAS"), and SPAR InfoTech, Inc. ("SIT"), are affiliates of SGRP but are not under the control or part of the consolidated Company. Mr. Robert G. Brown, a Director, Chairman and a major stockholder of SGRP, and Mr. William H. Bartels, a Director, Vice Chairman and a major stockholder of SGRP, are the sole stockholders of SBS. Mr. Brown is the sole stockholder of SIT. Mr. Brown is a director and officer of SBS and SIT. Mr. Bartels is a director and officer of SAS. The stockholders of SAS were Mr. Bartels and previously Mr. Brown, and as of January 1, 2015, related to Mr. Brown, each of whom is considered an affiliate of the Company for related party purposes because of their family relationships with Mr. Brown. The Company executes the services it provides to its domestic clients through independent field merchandising, auditing, assembly and other field personnel (each a "Field Specialist"), substantially all of whom are provided by SBS, and administers those services through local and regional administrators, substantially all of whom are provided by SAS. The Company paid $22.7 $21.1 December 31, 2016 2015, 7,000 79% 82% December 31, 2016 2015, $4.3 $4.5 December 31, 2016 2015, 56 92% twelve December 31, 2016 2015). $27.0 $25.6 December 31, 2016 2015, The terms of the Amended and Restated Field Service Agreement with SBS dated as of January 1, 2004, 2011, January 1, 2004 November 30, 2014. 2016. The Company and SBS have agreed in principle to a revised Cost Plus Fee arrangement equal to 2.96% December 1, 2014. No SBS compensation to any officer, director or other related party has been reimbursed or approved to date by the Company, and no such compensation reimbursements were made or approved under SBS's Prior Agreement. This is not a restriction on SBS since SBS is not controlled by the Company and may July 2015, The Company has determined that the rates charged by SBS for the services of its field merchandising, auditing, assembly and other field personnel (each a "Field Specialist") are favorable to the Company when compared to other possible non-affiliate providers. SBS has advised the Company that those favorable rates are dependent (at least in part) on SBS's ability to continue to use independent contractors as its Field Specialists, that such Field Specialists generally provide greater flexibility and performance quality at lower total costs as a result of their business independence and initiative, and that it has an agreement with each Field Specialist clearly confirming his, her, or its status as an independent contractor. The appropriateness of SBS's treatment of its Field Specialists as independent contractors has been periodically subject to legal challenge (both currently and historically) by various states and others, SBS's expenses of defending those challenges and other proceedings have historically been reimbursed by the Company under SBS's Prior Agreement, and SBS's expenses of defending those challenges and other proceedings were reimbursed by the Company in 2016 2015 (in the amounts of $736,000 $573,000, Current material and potentially material proceedings against SBS and, in one 6 Commitments and Contingencies – Legal Matters, Any prolonged continuation of or material increase in the legal defense costs of SBS (and thus the reimbursable expenses SBS may may third On June 14, 2016, December 1, 2014, 4% 2% June 1, 2016. SGRP's Audit Committee has approved the SAS Agreement pursuant to its specific duty and responsibility to review and approve the overall fairness of all material related-party transactions, as more fully provided above in this Note 10 No unbudgeted SAS compensation to any officer, director or other related party has been reimbursed or approved to date by the Company, and no such compensation reimbursements were made or approved under SAS's Prior Agreement. This is not a restriction on SAS since SAS is not controlled by the Company and may National Merchandising Services, LLC ("NMS"), is a consolidated domestic subsidiary of the Company and is owned jointly by SGRP through its indirect ownership of 51% 49% Burdekin, Mr. Burdekin's wife, is the sole stockholder and a director of NMA and a director of NMS. NRS and NMA are affiliates of the Company but are not consolidated with the Company. NRS provided a substantial amount of the domestic merchandising specialist field force used by NMS during 2015. August 1, 2013 2015. 2% 2% 2% In 2015, 5% December 31, 2015. 2% $26,000 December 31, 2015. December 2015, third 1%. International Related Party Services: SGRP Meridian (Pty), Ltd. ("Meridian") is a consolidated international subsidiary of the Company and is owned 51% 49% 50% 50% 46.7%, 20% 33.3%, 2 126 4 SGRP NDS Tanitim Ve Danismanlik A.S. ("NDS") is a consolidated international subsidiary of the Company and is owned 51% 49% 40% May 2015 SPAR Todopromo is a consolidated international subsidiary of the Company and is owned 51% 49% (90%) 2016. In August 2016, December 31, 2017, On September 8, 2016, 100% Related Party Transactions and Arrangements in the Brazil Acquisition 51% 39% JK Consultoria Empresarial Ltda.-ME, a Brazilian limitada ("JKC"), and 10% JKC is owned by Mr. Jonathan Dagues Martins, a Brazilian citizen and resident ("JDM") and his sister, Ms. Karla Dagues Martins, a Brazilian citizen and resident. JDM is the Chief Executive Officer and President of each SPAR Brazil company pursuant to a Management Agreement between JDM and SPAR BSMT dated September 13, 2016. owned by Mr. Peter W. Brown, a citizen and resident of the USA ("PWB"). PWB is an officer and employee of the Company's affiliate, SIT, which is owned by SGRP's Chairman, Mr. Robert G. Brown, PWB was an official observer at the meetings of SGRP's Board from 2014 December 2016, SPAR BSMT has contracted with Ms. Karla Dagues Martins, a Brazilian citizen and resident and JDM's sister to handle the labor litigation cases for SPAR BSMT and its subsidiaries. These legal services are being provided to them at local market rates by Ms. Martins's company, Karla Martins Sociedade de Advogados ("KMSA"). The Company believes it is the largest and most important customer of SBS, SAS, NRS, MPT, MCPT, MHT, NDS Tanitim, NDS Reklam, CON, JFMD and KMSA (and from time to time may The following costs of affiliates were charged to the Company (in thousands): Year Ended December 31 , 201 6 201 5 Services provided by affiliates: Field Specialist expenses * $ 22,749 $ 21,061 Field administration expenses * $ 4,276 $ 4,492 Field Specialist expenses* (NRS) $ – $ 1,323 Office and vehicle rental expenses (MPT) $ 50 $ 47 Vehicle rental expenses (MCPT) $ 879 $ 954 Office and vehicle rental expenses (MHT) $ 121 $ 95 Field administration expenses* (NDS Tanitim) $ – $ 15 Field administration expenses* (NDS Reklam) $ 2 $ 189 Consulting and administrative services (CON) $ 309 $ 366 Warehouse Rental (JFMD) $ 10 $ – Legal Services (KMSA) $ 7 $ – Total services provided by affiliates $ 28,403 $ 28,542 * Includes substantially all overhead (in the case of SAS, SBS and NRS), or related overhead, plus any applicable markup. Due to affiliates consists of the following (in thousands): December 31 , December 31, 201 6 201 5 Loans from local investors: (1) Australia $ 231 $ 88 Mexico 1,001 1,001 Brazil 139 – China 761 761 NMS LLC 348 418 Accrued Expenses due to affiliates: SBS/SAS 869 78 Total due to affiliates $ 3,349 $ 2,346 (1) Other Related Party Transactions and Arrangements In July 1999, $49,000, Through arrangements with the Company, SBS, SAS and other companies owned by Mr. Brown or Mr. Bartels participate in various benefit plans, insurance policies and similar group purchases by the Company, for which the Company charges them their allocable shares of the costs of those group items and the actual costs of all items paid specifically for them. All such transactions between the Company and the above affiliates are paid and/or collected by the Company in the normal course of business. In addition to the above, SAS purchases insurance coverage for worker compensation, casualty and property insurance risk for itself, for SBS for its Field Specialists that require such insurance coverage, and for the Company from Affinity Insurance, Ltd. ("Affinity"). SAS owns a minority (less than 1%) Related Party Transactions and Arrangements in the Brazil Acquisition The following related party transactions occurred in connection with the Company's September 2016 13 Purchase of Interests in Subsidiaries On September 8, 2016, 100% majority of the stock of SPAR Brasil Serviços de Merchandising e Tecnologia S.A., a Brazilian corporation ("SPAR BSMT"). SGRP Holdings, JK Consultoria Empresarial Ltda.-ME, a Brazilian limitada ("JKC"), and Earth Investments, LLC, a Nevada limited liability company ("EILLC"), entered into a Joint Venture Agreement respecting SPAR BSMT dated and effective as of September 13, 2016 51%, 39% 10% five three one one JKC is owned by Mr. Jonathan Dagues Martins, a Brazilian citizen and resident ("JDM") and his sister, Ms. Karla Dagues Martins, a Brazilian citizen and resident. JDM is the Chief Executive Officer and President of each SPAR Brazil company pursuant to a Management Agreement between JDM and SPAR BSMT dated September 13, 2016. SGRP Holdings and JKC are parties to separate Loan Agreements with SPAR BSMT dated September 14, 2016, R$1,400,000 US$448,000) R$453,673 US$145,175) R$120,423 US$38,700) September 14, 2016. EILLC is owned by Mr. Peter W. Brown, a citizen and resident of the USA ("PWB"). PWB is an officer and employee of the Company's affiliate, SIT, which is owned by SGRP's Chairman, Mr. Robert G. Brown, PWB was an official observer at the meetings of SGRP's Board for 2014 December 2016, 10% R$116,326 US$37,200). The NM Acquisition and associated related party transactions were reviewed and approved by the Audit Committee of SGRP's Board of Directors.

Note 11 - Stock-based Compensat

Note 11 - Stock-based Compensation	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	11. The Company believes that it is desirable to align the interests of its directors, executives, employees and consultants with those of its stockholders through their ownership of shares of Common Stock issued by SGRP ("SGRP Shares"). Although the Company does not require its directors, executives, employees or consultants to own SGRP Shares, the Company believes that it can help achieve this objective by providing long term equity incentives through the issuance to its eligible directors, executives, employees or consultants of options to purchase SGRP Shares and other stock-based awards pursuant to the 2008 SGRP has granted stock option and restricted stock awards to its eligible directors, officers and employees and certain employees of its affiliates to purchase SGRP Shares pursuant to the 2008 "2008 2008 May 2008, 2008 May 2009, The 2008 2008 May 28, 2018, ten 2008 may 2008 2008 ten 10% five The 2008 may 5,600,000 2008 May 29, 2008 May 29, 2008 2008 may 2008 2008 As of December 31, 2016, 1.0 2008 The 2008 2009) one 2008 2008 2009) Restricted stock, stock options and other stock based awards under the 2008 may may may may August may respecting those under their supervision (subject to review and approval by the Chief Executive Officer). In recommending to the Compensation Committee the actual number of restricted stock, stock options (and options shares covered) or other stock based Award to be granted to each individual, the person making the recommendation makes an assessment of the individual's contribution to these or decrease in the participant's abilities, responsibilities and performance of his or her duties. The Compensation Committee reviews and discusses managements' recommendations at its meeting and determines whether and to what extent to approve and grant the proposed restricted stock, stock options (and options shares covered) or other stock based Awards to executives, employees and consultants of the Company pursuant to the 2008 The stock option Awards issued under the 2008 ten (10) first four 25% The Restricted Stock Awards issued under the 2008 first four 25% Following are the specific valuation assumptions used for options granted in 2016: Expected volatility 52.0 % Expected dividend yields 0 % Expected term (in years) 6.0 Risk free interest rate 1.33 % Expected forfeiture rate 5.0 % Stock option Award activity for the years ended December 31, 2016 2015 Weighted- Weighted- Average Aggregate Average Remaining Intrinsic Covered Exercise Contractual Value Option Awards Shares Price Term (thousands) Outstanding at January 1, 2015 3,095,327 $ 1.07 6.39 $ 1,322 Exercised/cancelled 61,124 0.69 – 46 Forfeited or expired 67,709 1.62 – – Outstanding at December 31, 2015 2,966,494 $ 1.05 5.17 $ 753 Granted 635,000 0.97 – Exercised/cancelled 54,497 – – – Forfeited or expired 445,445 – – – Outstanding at December 31, 2016 3,101,552 $ 0.98 4.79 $ 677 Exercisable at December 31, 2016 2,392,486 $ 0.95 3.45 $ 659 The weighted-average grant-date fair value of stock option Awards granted during the year ended December 31, 2016 $0.49. December 31, 2016 2015 $33,000 $46,000, The Company recognized $279,000 $395,000 December 31, 2016 2015, December 31, 2016 2015, $106,000 $150,000, As of December 31, 2016, $370,000. 3.0 Restricted Stock The restricted stock Awards previously issued under the 2008 first four 25% 2008 2016, 25,000 The following table summarizes the activity for restricted stock Awards during the years ended December 31, 2016 2015: Weighted- Average Grant Date Fair Value Shares per Share Unvested at January 1, 2015 107,400 $ 1.51 Granted 118,100 1.31 Vested (25,625 ) 1.51 Forfeited (4,900 ) – Unvested at December 31, 2015 194,975 1.39 Granted 25,000 0.92 Vested (33,875 ) 1.46 Forfeited (1) (51,150 ) – Unvested at December 31, 2016 134,950 $ 1.32 (1) 41,825 9,325 During the years ended December 31, 2016 2015, $50,000 $39,000, December 31, 2016 2015 $19,000 $15,000, During the years ended December 31, 2016 2015, $34,000 $33,700, As of December 31, 2016, $75,000, 1.9 Stock Purchase Plans In 2001, 2001 2001 June 1, 2001. August 8, 2002, 15% 15%

Note 12 - Segment Information

Note 12 - Segment Information	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	12. The Company reports net revenues from operating income by reportable segment. Reportable segments are components of the Company for which separate financial information is available that is evaluated on a regular basis by the chief operating decision maker in deciding how to allocate resources and in assessing performance. The Company provides similar merchandising and marketing services throughout the world, operating within two The accounting policies of each of the reportable segments are the same as those described in the Summary of Significant Accounting Policies. Management evaluates performance as follows (in thousands): Year Ended December 31, 2016 2015 Revenue, net: United States $ 44,979 $ 43,612 International 89,345 75,667 Total revenue $ 134,324 $ 119,279 Operating (loss) income: United States $ (53 ) $ 609 International 2,255 2,656 Total operating income $ 2,202 $ 3,265 Interest expense: United States $ 130 $ 92 International 3 122 Total interest expense $ 133 $ 214 Other income, net: United States $ – $ – International (128 ) (243 ) Total other income, net $ (128 ) $ (243 ) Income (loss) before income tax expense: United States $ (183 ) $ 517 International 2,380 2,777 Total income before income tax expense $ 2,197 $ 3,294 Income (benefit) tax expense: United States $ (428 ) $ (65 ) International 869 884 Total income tax expense $ 441 $ 819 Net income: United States $ 245 $ 582 International 1,511 1,893 Total net income $ 1,756 $ 2,475 Net Income attributable to non-controlling interest: United States $ (182 ) $ (195 ) International (1,401 ) (1,388 ) Total net income attributable to non-controlling interest $ (1,583 ) $ (1,583 ) Net income attributable to SPAR Group, Inc.: United States $ 63 $ 387 International 110 505 Total net income attributable to SPAR Group, Inc. $ 173 $ 892 Depreciation and amortization: United States $ 1,356 $ 1,350 International 744 555 Total depreciation and amortization $ 2,100 $ 1,905 Capital expenditures: United States $ 991 $ 1,118 International 564 457 Total capital expenditures $ 1,555 $ 1,575 Note: There were no 2016 2015. December 31, 2016 2015 Assets: United States $ 24,578 $ 21,799 International 32,662 21,607 Total assets $ 57,240 $ 43,406 Geographic Data Year Ended December 31, 201 6 201 5 Net international revenues: % of consolidated net revenue % of consolidated net revenue South Africa $ 21,299 15.9 % $ 20,341 17.1 % Mexico 20,809 15.5 17,616 14.8 China 12,290 9.1 14,755 12.4 Brazil 11,688 8.7 – – Japan 6,919 5.2 5,473 4.6 Canada 6,725 5.0 6,374 5.3 India 5,865 4.4 6,372 5.3 Australia 3,435 2.6 4,297 3.6 Turkey 315 0.2 439 0.4 Total international revenue $ 89,345 66.6 % $ 75,667 63.5 % Years Ended December 31 20 16 20 15 Long lived assets: United States $ 10,983 $ 10,147 International 3,494 3,148 Total long lived assets $ 14,477 $ 13,295

Note 13 - Purchase and Sale of

Note 13 - Purchase and Sale of Interests in Subsidiaries	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Business Combination Disclosure [Text Block]	13. The following contains descriptions of the Company's purchase of interests in its operating subsidiary during the years ended December 31, 2016. December 31, 2015. In September 2016, 10 Related Party Transactions - Related Party Transactions and Arrangements in the Brazil Acquisition September 13, 2016 two 99% 1% September 19, 2016, September 13, 2016. R$1,312,000 US$401,000). Momentum Promoções Ltda., one September 13, 2016 September 13, 2016 12 R$205,417 US$65,700). December 31, 2016, April 30, 2017 September 13, 2017. The Company has completed its preliminary calculation of the fair value and related allocation of assets between goodwill and other. The amounts listed below reflect the results of our preliminary assessment and may Cash $ 484 Net Working Capital, net of cash (155 ) Fixed Assets 22 Intangible Assets 336 Goodwill 133 Assumed Liabilities (419 ) Net Fair Value of Assets Acquired $ 401 For the period for September 14, 2016 December 31, 2016, $11.7 $144,000 January 1, 2015 Revenue Net (Loss) Consolidated supplemental pro forma, January 1 to December 31, 2015 $ 150,485 $ 261 Consolidated supplemental pro forma, January 1 to December 31, 2016 $ 156,475 $ (207 ) The pro forma in the table above includes adjustments for, amortization of intangible assets and acquisition costs to reflect results that are more representative of the results of the transactions as if the SPAR Brasil acquisition closed on January 1, 2015. may may may

Note 14 - Net Income Per Share

Note 14 - Net Income Per Share	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Earnings Per Share [Text Block]	14. The following table sets forth the computations of basic and diluted net income per share (in thousands, except per share data): Year Ended December 31, 20 16 20 15 Numerator: Net income attributable to SPAR Group, Inc. $ 173 $ 892 Denominator: Shares used in basic net income per share calculation 20,595 20,559 Effect of diluted securities: Stock options and unvested restricted shares 714 1,014 Shares used in diluted net income per share calculations 21,309 21,573 Basic net income per common share: $ 0.01 $ 0.04 Diluted net income per common share: $ 0.01 $ 0.04 The dilutive effect of outstanding securities of approximately 1,000,000 1,300,000 December 31, 2016 2015,

Schedule II - Valuation and Qua

Schedule II - Valuation and Qualifying Accounts	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]	SPAR Group, Inc. and Subsidiaries Schedule II – Valuation and Qualifying Accounts (In thousands) Balance at Beginning of Period (Recovered From)/ Charged to Costs and Expenses Deductions (1) Balance at End Year ended December 31, 2016: Deducted from asset accounts: Allowance for doubtful accounts $ 542 347 601 $ 288 Year ended December 31, 2015: Deducted from asset accounts: Allowance for doubtful accounts $ 259 388 105 $ 542 (1)

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Principles of Consolidation The Company consolidates its 100% 51% 810
Consolidation, Variable Interest Entity, Policy [Policy Text Block]	Accounting for Joint Venture Subsidiarie s For the Company's less than wholly owned subsidiaries, the Company first 810 Based on the Company's analysis for each of its 51% 51% 49% third third 49%
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of the consolidated financial statements in conformity with accounting principles generally accepted in the United States ("GAAP") requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the amounts disclosed for contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting year. Actual results could differ from those estimates.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash Equivalents The Company considers all highly liquid short-term investments with original maturities of three
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentration of Credit Risk The Company maintains cash balances with high quality financial institutions and periodically evaluates the creditworthiness of such institutions and believes that the Company is not exposed to significant credit risk. Cash balances may
Revenue Recognition, Policy [Policy Text Block]	Revenue Recognition The Company's services are provided to its clients under contracts or agreements. The Company bills its clients based upon service fee or per unit fee arrangements. Revenues under service fee arrangements are recognized when the service is performed. The Company's per unit fee arrangements provide for fees to be earned based on the retail sales of a client's products to consumers. The Company recognizes per unit fees in the period such amounts become determinable and are reported to the Company. Customer deposits, which are considered advances on future work, are recorded as revenue in the period services are provided.
Receivables, Policy [Policy Text Block]	Unbilled Accounts Receivable Unbilled accounts receivable represent services performed but not billed and are included as accounts receivable. Doubtful Accounts and Credit Risks The Company continually monitors the collectability of its accounts receivable based upon current client credit information and financial condition. Balances that are deemed to be uncollectible after the Company has attempted reasonable collection efforts are written off through a charge to the bad debt allowance and a credit to accounts receivable. Accounts receivable balances, net of any applicable reserves or allowances, are stated at the amount that management expects to collect from the outstanding balances. The Company provides for probable uncollectible amounts through a charge to earnings and a credit to bad debt allowance based in part on management's assessment of the current status of individual accounts. Based on management's assessment, the Company established an allowance for doubtful accounts of $288,000 $542,000 December 31, 2016, 2015, $347,000 $388,000 December 31, 2016 2015,
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment and Depreciation Property and equipment, including leasehold improvements, are stated at cost. Depreciation is calculated on a straight-line basis over estimated useful lives of the related assets, which range from three seven December 31, 2016 2015 $1.5 $1.3
Internal Use Software, Policy [Policy Text Block]	Internal Use Software Development Costs The Company capitalizes certain costs associated with its internally developed software. Specifically, the Company capitalizes the costs of materials and services incurred in developing or obtaining internal use software. These costs include (but are not limited to) the cost to purchase software, the cost to write program code, payroll and related benefits and travel expenses for those employees who are directly involved with and who devote time to the Company's software development projects. Capitalization of such costs ceases when the project is substantially complete and ready for its intended purpose. Costs incurred during preliminary project and post-implementation stages, as well as software maintenance and training costs, are expensed in the period in which they are incurred. Capitalized software development costs are amortized over three The Company capitalized $1.3 2016 2015, $1.2 $1.0 December 31, 2016 2015,
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Impairment of Long-Lived Assets The Company continually monitors events and changes in circumstances that could indicate that the carrying amounts of the Company's property and equipment and intangible assets subjected to amortization may may
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]	Goodwill Goodwill may Goodwill is subject to annual impairment tests and interim impairment tests, if impairment indicators are present. The impairment tests require the Company to first two two one two two two two December 31, 2016 2015.
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Accounting for Share Based Compensation The Company measures all employee share-based compensation awards using a fair value method and records the related expense in the financial statements over the period during which an employee is required to provide service in exchange for the award. Excess tax benefits are realized from the exercise of stock options and are reported as a financing cash inflow rather than as a reduction of taxes paid in cash flow from operations. For each award that has a graded vesting schedule, the Company recognizes compensation cost on a straight-line basis over the requisite service period for the entire award. Share based employee compensation expense for the years ended December 31, 2016 2015 $329,000 $434,000,
Fair Value Measurement, Policy [Policy Text Block]	Fair Value Measurements Fair value is defined as the price that would be received upon the sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The generally accepted accounting principles fair value framework uses a three one three ● Level 1 ● Level 2 ● Level 3 If the inputs used to measure the fair value fall within different levels of the hierarchy, the fair value is determined based upon the lowest level input that is significant to the fair value measurement. Whenever possible, the Company uses quoted market prices to determine fair value. In the absence of quoted market prices, the Company uses independent sources and data to determine fair value. Due to their short maturity, the carrying amounts of cash and cash equivalents, accounts receivable, accounts payable, and accrued expenses approximated their fair values (Level 1) December 31, 2016 2015. 2).
Income Tax, Policy [Policy Text Block]	Accounting for Income Taxes Income tax provisions and benefits are made for taxes currently payable or refundable, and for deferred income taxes arising from future tax consequences of events that were recognized in the Company's financial statements or tax returns and tax credit carry forwards. The effects of income taxes are measured based on enacted tax laws and rates applicable to periods in which the differences are expected to reverse. If necessary, a valuation allowance is established to reduce deferred income tax assets to an amount that will more likely than not be realized. The calculation of income taxes involves dealing with uncertainties in the application of complex tax regulations. The Company recognizes liabilities for uncertain tax positions based on a two first second 50%
Earnings Per Share, Policy [Policy Text Block]	Net Income Per Share Basic net income per share amounts are based upon the weighted average number of common shares outstanding. Diluted net income per share amounts are based upon the weighted average number of common and potential common shares outstanding except for periods in which such potential common shares are anti-dilutive. Potential common shares outstanding include stock options and restricted stock and are calculated using the treasury stock method.
Foreign Currency Transactions and Translations Policy [Policy Text Block]	Translation of Foreign Currencies The financial statements of the foreign entities consolidated into the Company's consolidated financial statements were translated into United States dollar equivalents at exchange rates as follows: balance sheet accounts for assets and liabilities were converted at year-end rates, equity at historical rates and income statement accounts at average exchange rates for the year. The resulting translation gains and losses are reflected in accumulated other comprehensive income or loss in the consolidated statements of equity.
New Accounting Pronouncements, Policy [Policy Text Block]	New Accounting Pronouncements In January 2017, 2017 04 2017 04), 350) 2017 04, 2017 04 December 15, 2019. 2017 04 In January 2017, 2017 01, Clarifying the Definition of a Business 2017 01 December 31, 2017. In November 2016, 2016 18 December 15, 2017, In August 2016, 2016 15, 2016 15") 2016 15 December 15, 2017, In June 2016, 2016 13 December 15, 2019 December 15, 2018. In February 2016, 2016 02 12 December 15, 2018 may In November 2015, 2015 17, 740): first 2017, December 31, 2016, $471,000 In May 2014, 2014 09 July 2015, one 2015 14). December 15, 2017. December 15, 2016. several other subsequent updates including the following: 1) 2016 08); 2) 2016 10); 3) 605 2016 11); 4) 2016 12); 5) 2016 20). 2014 09 Management has evaluated other recently issued accounting pronouncements and does not believe that any of these pronouncements will have a significant impact on our consolidated financial statements and related disclosures.
Reclassification, Policy [Policy Text Block]	Reclassifications Certain reclassifications have been made to the 2015 2016

Note 1 - Basis and Organizati23

Note 1 - Basis and Organization (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Equity Ownership Of Subsidiaries [Table Text Block]	Primary Territory Date Established SGRP Percentage Ownership Principal Office Location United States of America 1979 100% White Plains, New York, United States of America Japan May 2001 100% Tokyo, Japan Canada June 2003 100% Vaughan, Ontario, Canada South Africa April 2004 51% Durban, South Africa India April 2004 51% New Delhi, India Australia April 2006 51% Melbourne, Australia China March 2010 51% Shanghai, China Mexico August 2011 51% Mexico City, Mexico Turkey November 2011 51% Istanbul, Turkey Brazil 1 September 2016 51% Sao Paolo, Brazil

Note 3 - Supplemental Balance24

Note 3 - Supplemental Balance Sheet Information (in thousands) (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	December 31, Accounts receivable, net, consists of the following: 2016 2015 Trade $ 28,103 $ 20,085 Unbilled 4,805 3,028 Non-trade 1,049 632 33,957 23,745 Less allowance for doubtful accounts (288 ) (542 ) Accounts Receivable, net $ 33,669 $ 23,203
Schedule Of Property Plant And Equipment [Table Text Block]	December 31, Property and equipment consists of the following: 2016 2015 Equipment $ 5,588 $ 8,756 Furniture and fixtures 741 651 Leasehold improvements 267 263 Capitalized software development costs 9,666 8,331 16,262 18,001 Less accumulated depreciation and amortization (13,726 ) (15,558 ) $ 2,536 $ 2,443
Schedule of Goodwill [Table Text Block]	United States International Total Goodwill: Balance December 31, 2015 $ 1,188 $ 612 $ 1,800 Purchase of Brazil subsidiary $ – $ 133 $ 133 Change in goodwill $ – $ (86 ) $ (86 ) Balance December 31, 2016 $ 1,188 $ 659 $ 1,847
Schedule of Finite-Lived Intangible Assets [Table Text Block]	December 31, Intangible assets consist of the following: 2016 2015 Customer contracts and lists $ 4,280 $ 3,941 Less accumulated amortization (1,940 ) (1,390 ) $ 2,340 $ 2,551
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	Year Amount 2017 597 2018 366 2019 333 2020 333 2021 296 Thereafter 415 Total $ 2,340
Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]	December 31, Accrued expenses and other current liabilities: 20 16 20 15 Taxes payable $ 2,167 $ 1,737 Accrued salaries and wages 3,664 1,807 Contingent liabilities, incentive for consulting fees – 290 Accrued accounting and legal expenses 2,360 182 Uncertain tax position reserves 164 164 Other 1,411 634 Accrued expenses and other current liabilities $ 9,766 $ 4,814

Note 4 - Credit Facilities (Tab

Note 4 - Credit Facilities (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Debt [Table Text Block]	Interest Rate as of December 31, 2016 2017 2018 USA - Sterling National Bank 3.8% $ 8,500 – Japan - Mizuho Bank 0.1% 25 $ 4 Australia - Oxford Funding Pty Ltd. 6.3% 177 – Brazil – Itau Bank 34.0% 461 – Brazil – Bradesco Bank 18.7% 615 – Total $ 9,778 $ 4
Credit And Debt Facilities Unused Availability [Table Text Block]	December 31, 2016 December 31, 2015 Unused Availability: United States $ 500 $ 1,635 Australia 688 640 Mexico 241 – Total Unused Availability $ 1,429 $ 2,275

Note 5 - Income Taxes (Tables)

Note 5 - 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, 2016 2015 Domestic $ (183 ) $ 517 Foreign 2,380 2,777 Total: $ 2,197 $ 3,294
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	Year Ended December 31, 2016 2015 Current: Federal $ 48 $ 2 Foreign 810 949 State 9 76 Deferred expense (benefit): Federal (435 ) (192 ) Foreign 60 (65 ) State (51 ) 49 Net expense $ 441 $ 819
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	Year Ended December 31, 2016 Rate 2015 Rate Provision for income taxes at federal statutory rate $ 747 34.0 % $ 1,120 34.0 % State income taxes, net of federal benefit (45 ) (2.1 %) 30 0.9 % Permanent differences 68 3.1 % 28 0.8 % Federal Research and Development Credit (89 ) (4.0 %) (192 ) (5.8 %) Return to provision (benefit) - - (51 ) (1.5 %) Foreign tax rate differential (benefit) (242 ) (11.0 %) (60 ) (1.8 %) Other (benefit) 2 0.1 % (56 ) (1.7 %) Net expense $ 441 20.1 % $ 819 24.9 %
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	Deferred taxes consist of the following (in thousands): December 31, 2016 2015 Deferred tax assets: Net operating loss carry forwards $ 3,116 $ 2,929 Federal Research and Development Credit 281 192 Deferred revenue 419 165 Allowance for doubtful accounts and other receivable 49 78 Share-based compensation expense 763 769 Foreign subsidiaries 471 529 Depreciation 529 479 Other 38 38 Federal Alternative Minimum Tax 116 116 Total deferred tax assets 5,782 5,295 Deferred tax liabilities: Goodwill 307 307 Capitalized software development costs 781 723 Total deferred tax liabilities 1,088 1,030 Net deferred taxes $ 4,694 $ 4,265
Summary of Income Tax Contingencies [Table Text Block]	Year Ended December 31, 2016 2015 Beginning balance $ 116 $ 113 Additions for tax provisions of prior years – 3 Ending balance $ 116 $ 116
Schedule Of Tax Reserves [Table Text Block]	Taxes Interest Penalty Total Tax Liability Domestic State $ 116 $ 40 $ 8 $ 164 Federal – – – – International – – – – Total reserve $ 116 $ 40 $ 8 $ 164

Note 6 - Commitments and Cont27

Note 6 - 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 Amount 2017 $ 2,065 2018 837 2019 705 2020 639 2021 363 Thereafter 73 Total $ 4,682

Note 10 - Related Party Trans28

Note 10 - Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Related Party Transactions [Table Text Block]	Year Ended December 31 , 201 6 201 5 Services provided by affiliates: Field Specialist expenses * $ 22,749 $ 21,061 Field administration expenses * $ 4,276 $ 4,492 Field Specialist expenses* (NRS) $ – $ 1,323 Office and vehicle rental expenses (MPT) $ 50 $ 47 Vehicle rental expenses (MCPT) $ 879 $ 954 Office and vehicle rental expenses (MHT) $ 121 $ 95 Field administration expenses* (NDS Tanitim) $ – $ 15 Field administration expenses* (NDS Reklam) $ 2 $ 189 Consulting and administrative services (CON) $ 309 $ 366 Warehouse Rental (JFMD) $ 10 $ – Legal Services (KMSA) $ 7 $ – Total services provided by affiliates $ 28,403 $ 28,542 Due to affiliates consists of the following (in thousands): December 31 , December 31, 201 6 201 5 Loans from local investors: (1) Australia $ 231 $ 88 Mexico 1,001 1,001 Brazil 139 – China 761 761 NMS LLC 348 418 Accrued Expenses due to affiliates: SBS/SAS 869 78 Total due to affiliates $ 3,349 $ 2,346

Note 11 - Stock-based Compens29

Note 11 - Stock-based Compensation (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	Expected volatility 52.0 % Expected dividend yields 0 % Expected term (in years) 6.0 Risk free interest rate 1.33 % Expected forfeiture rate 5.0 %
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	Weighted- Weighted- Average Aggregate Average Remaining Intrinsic Covered Exercise Contractual Value Option Awards Shares Price Term (thousands) Outstanding at January 1, 2015 3,095,327 $ 1.07 6.39 $ 1,322 Exercised/cancelled 61,124 0.69 – 46 Forfeited or expired 67,709 1.62 – – Outstanding at December 31, 2015 2,966,494 $ 1.05 5.17 $ 753 Granted 635,000 0.97 – Exercised/cancelled 54,497 – – – Forfeited or expired 445,445 – – – Outstanding at December 31, 2016 3,101,552 $ 0.98 4.79 $ 677 Exercisable at December 31, 2016 2,392,486 $ 0.95 3.45 $ 659
Schedule of Share-based Compensation, Restricted Stock and Restricted Stock Units Activity [Table Text Block]	Weighted- Average Grant Date Fair Value Shares per Share Unvested at January 1, 2015 107,400 $ 1.51 Granted 118,100 1.31 Vested (25,625 ) 1.51 Forfeited (4,900 ) – Unvested at December 31, 2015 194,975 1.39 Granted 25,000 0.92 Vested (33,875 ) 1.46 Forfeited (1) (51,150 ) – Unvested at December 31, 2016 134,950 $ 1.32

Note 12 - Segment Information (

Note 12 - Segment Information (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Year Ended December 31, 2016 2015 Revenue, net: United States $ 44,979 $ 43,612 International 89,345 75,667 Total revenue $ 134,324 $ 119,279 Operating (loss) income: United States $ (53 ) $ 609 International 2,255 2,656 Total operating income $ 2,202 $ 3,265 Interest expense: United States $ 130 $ 92 International 3 122 Total interest expense $ 133 $ 214 Other income, net: United States $ – $ – International (128 ) (243 ) Total other income, net $ (128 ) $ (243 ) Income (loss) before income tax expense: United States $ (183 ) $ 517 International 2,380 2,777 Total income before income tax expense $ 2,197 $ 3,294 Income (benefit) tax expense: United States $ (428 ) $ (65 ) International 869 884 Total income tax expense $ 441 $ 819 Net income: United States $ 245 $ 582 International 1,511 1,893 Total net income $ 1,756 $ 2,475 Net Income attributable to non-controlling interest: United States $ (182 ) $ (195 ) International (1,401 ) (1,388 ) Total net income attributable to non-controlling interest $ (1,583 ) $ (1,583 ) Net income attributable to SPAR Group, Inc.: United States $ 63 $ 387 International 110 505 Total net income attributable to SPAR Group, Inc. $ 173 $ 892 Depreciation and amortization: United States $ 1,356 $ 1,350 International 744 555 Total depreciation and amortization $ 2,100 $ 1,905 Capital expenditures: United States $ 991 $ 1,118 International 564 457 Total capital expenditures $ 1,555 $ 1,575
Reconciliation of Assets from Segment to Consolidated [Table Text Block]	December 31, 2016 2015 Assets: United States $ 24,578 $ 21,799 International 32,662 21,607 Total assets $ 57,240 $ 43,406
Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area [Table Text Block]	Year Ended December 31, 201 6 201 5 Net international revenues: % of consolidated net revenue % of consolidated net revenue South Africa $ 21,299 15.9 % $ 20,341 17.1 % Mexico 20,809 15.5 17,616 14.8 China 12,290 9.1 14,755 12.4 Brazil 11,688 8.7 – – Japan 6,919 5.2 5,473 4.6 Canada 6,725 5.0 6,374 5.3 India 5,865 4.4 6,372 5.3 Australia 3,435 2.6 4,297 3.6 Turkey 315 0.2 439 0.4 Total international revenue $ 89,345 66.6 % $ 75,667 63.5 %
Reconciliation Of Long Lived Assets From Segments To Consolidated [Table Text Block]	Years Ended December 31 20 16 20 15 Long lived assets: United States $ 10,983 $ 10,147 International 3,494 3,148 Total long lived assets $ 14,477 $ 13,295

Note 13 - Purchase and Sale o31

Note 13 - Purchase and Sale of Interests in Subsidiaries (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Cash $ 484 Net Working Capital, net of cash (155 ) Fixed Assets 22 Intangible Assets 336 Goodwill 133 Assumed Liabilities (419 ) Net Fair Value of Assets Acquired $ 401
Business Acquisition, Pro Forma Information [Table Text Block]	Revenue Net (Loss) Consolidated supplemental pro forma, January 1 to December 31, 2015 $ 150,485 $ 261 Consolidated supplemental pro forma, January 1 to December 31, 2016 $ 156,475 $ (207 )

Note 14 - Net Income Per Share

Note 14 - Net Income 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, 20 16 20 15 Numerator: Net income attributable to SPAR Group, Inc. $ 173 $ 892 Denominator: Shares used in basic net income per share calculation 20,595 20,559 Effect of diluted securities: Stock options and unvested restricted shares 714 1,014 Shares used in diluted net income per share calculations 21,309 21,573 Basic net income per common share: $ 0.01 $ 0.04 Diluted net income per common share: $ 0.01 $ 0.04

Schedule II - Valuation and Q33

Schedule II - Valuation and Qualifying Accounts (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Valuation and Qualifying Accounts Disclosure [Table Text Block]	Balance at Beginning of Period (Recovered From)/ Charged to Costs and Expenses Deductions (1) Balance at End Year ended December 31, 2016: Deducted from asset accounts: Allowance for doubtful accounts $ 542 347 601 $ 288 Year ended December 31, 2015: Deducted from asset accounts: Allowance for doubtful accounts $ 259 388 105 $ 542

Note 1 - Basis and Organizati34

Note 1 - Basis and Organization (Details Textual)	12 Months Ended
	Dec. 31, 2016
Number of Reportable Segments	2

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation - Percentage of the Company's Equity Ownership (Details)	Dec. 31, 2016
UNITED STATES
Majority Interest Ownership Percentage By Parent	100.00%
JAPAN
Majority Interest Ownership Percentage By Parent	100.00%
CANADA
Majority Interest Ownership Percentage By Parent	100.00%
SOUTH AFRICA
Majority Interest Ownership Percentage By Parent	51.00%
INDIA
Majority Interest Ownership Percentage By Parent	51.00%
AUSTRALIA
Majority Interest Ownership Percentage By Parent	51.00%
CHINA
Majority Interest Ownership Percentage By Parent	51.00%
MEXICO
Majority Interest Ownership Percentage By Parent	51.00%
TURKEY
Majority Interest Ownership Percentage By Parent	51.00%
BRAZIL
Majority Interest Ownership Percentage By Parent	51.00%	[1]
[1]	In September 2016, the Company established a new joint venture subsidiary in Brazil, see Note 13 to the Company's Consolidated Financial Statements - Purchase of Interests in Subsidiaries, below. This new subsidiary purchased stock in two Brazilian companies - New Momentum, Ltda. and New Momentum Servicos Temporarios Ltda.

Note 2 - Summary of Significa36

Note 2 - Summary of Significant Accounting Policies (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Equity Method Investment, Ownership Percentage		51.00%
Allowance for Doubtful Accounts Receivable	$ 288,000	$ 542,000
Provision for Doubtful Accounts	347,000	388,000
Depreciation, Amortization and Accretion, Net	1,500,000	1,300,000
Capitalized Computer Software, Gross	1,300,000	1,300,000
Capitalized Computer Software, Amortization	1,200,000	1,000,000
Allocated Share-based Compensation Expense	329,000	$ 434,000
Accounting Standards Update 2015-17 [Member]
Prior Period Reclassification Adjustment	$ 471,000
Computer Software, Intangible Asset [Member]
Finite-Lived Intangible Asset, Useful Life	3 years
Minimum [Member]
Property, Plant and Equipment, Useful Life	3 years
Finite-Lived Intangible Asset, Useful Life	5 years
Maximum [Member]
Property, Plant and Equipment, Useful Life	7 years
Finite-Lived Intangible Asset, Useful Life	10 years

Note 3 - Supplemental Balance37

Note 3 - Supplemental Balance Sheet Information (in thousands) (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Customer Relationships [Member]
Amortization of Intangible Assets	$ 549,000	$ 592,000
Minimum [Member]
Finite-Lived Intangible Asset, Useful Life	5 years
Maximum [Member]
Finite-Lived Intangible Asset, Useful Life	10 years

Note 3 - Supplemental Balance38

Note 3 - Supplemental Balance Sheet Information (in thousands) - Accounts Receivable (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Accounts receivable	$ 33,957	$ 23,745
Less allowance for doubtful accounts	(288)	(542)
Accounts Receivable, net	33,669	23,203
Trade Accounts Receivable [Member]
Accounts receivable	28,103	20,085
Unbilled [Member]
Accounts receivable	4,805	3,028
Non-Trade [Member]
Accounts receivable	$ 1,049	$ 632

Note 3 - Supplemental Balance39

Note 3 - Supplemental Balance Sheet Information (in thousands) - Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Property and equipment	$ 16,262	$ 18,001
Less accumulated depreciation and amortization	(13,726)	(15,558)
	2,536	2,443
Equipment [Member]
Property and equipment	5,588	8,756
Furniture and Fixtures [Member]
Property and equipment	741	651
Leaseholds and Leasehold Improvements [Member]
Property and equipment	267	263
Software Development [Member]
Property and equipment	$ 9,666	$ 8,331

Note 3 - Supplemental Balance40

Note 3 - Supplemental Balance Sheet Information (in thousands) - Goodwill Rollforward (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)
Balance	$ 1,800
Purchase of Brazil subsidiary	133
Change in goodwill	(86)
Balance	1,847
UNITED STATES
Balance	1,188
Purchase of Brazil subsidiary
Change in goodwill
Balance	1,188
International [Member]
Balance	612
Purchase of Brazil subsidiary	133
Change in goodwill	(86)
Balance	$ 659

Note 3 - Supplemental Balance41

Note 3 - Supplemental Balance Sheet Information (in thousands) - Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Customer contracts and lists	$ 4,280	$ 3,941
Less accumulated amortization	(1,940)	(1,390)
Total	$ 2,340	$ 2,551

Note 3 - Supplemental Balance42

Note 3 - Supplemental Balance Sheet Information (in thousands) - Annual Amortization Expense (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
2,017	$ 597
2,018	366
2,019	333
2,020	333
2,021	296
Thereafter	415
Total	$ 2,340	$ 2,551

Note 3 - Supplemental Balance43

Note 3 - Supplemental Balance Sheet Information (in thousands) - Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Taxes payable	$ 2,167	$ 1,737
Accrued salaries and wages	3,664	1,807
Contingent liabilities, incentive for consulting fees		290
Accrued accounting and legal expenses	2,360	182
Uncertain tax position reserves	164	164
Other	1,411	634
Accrued expenses and other current liabilities	$ 9,766	$ 4,814

Note 4 - Credit Facilities (Det

Note 4 - Credit Facilities (Details Textual) MXN in Millions, AUD in Millions	Dec. 26, 2016USD ($)	Dec. 26, 2016BRL	Dec. 22, 2016USD ($)	Nov. 29, 2016USD ($)	Mar. 07, 2011USD ($)	Mar. 07, 2011JPY (¥)	Dec. 31, 2016USD ($)	Mar. 03, 2017USD ($)	Dec. 31, 2016JPY (¥)	Dec. 31, 2016MXN	Dec. 31, 2016AUD	Dec. 26, 2016BRL	Nov. 29, 2016BRL	Mar. 07, 2011JPY (¥)
Mizuho Bank [Member]
Debt Instrument, Face Amount					$ 171,000									¥ 20,000,000
Debt Instrument, Periodic Payment					$ 2,000	¥ 238,000
Debt Instrument, Interest Rate, Stated Percentage					0.10%									0.10%
Loans Payable							$ 29,000		¥ 3,300,000
Loans Payable, Current							25,000
Loans Payable, Noncurrent							$ 4,000
Line of Credit Facility, Interest Rate at Period End							0.10%		0.10%	0.10%	0.10%
Itau Bank [Member]
Line of Credit Facility, Maximum Borrowing Capacity				$ 461,000									BRL 1,500,000
Line of Credit Facility, Utilization, Percentage				100.00%
Debt Instrument, Interest Rate, Monthly				2.83%
Line of Credit Facility, Interest Rate at Period End							34.00%		34.00%	34.00%	34.00%
Bradeso Bank [Member]
Debt Instrument, Face Amount	$ 615,000											BRL 2,000,000
Debt Instrument, Periodic Payment	$ 56,000	BRL 184,000
Debt Instrument, Interest Rate, Stated Percentage	18.72%											18.72%
Line of Credit Facility, Interest Rate at Period End							18.70%		18.70%	18.70%	18.70%
Sterling Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity			$ 9,000,000				$ 9,000,000
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage							0.125%
Percent Of Eligible Domestic Accounts Receivable Less Certain Reserves To Calculate Borrowing Availability							85.00%		85.00%	85.00%	85.00%
Line of Credit Facility, Covenant Terms, Minimum Tangible Net Worth							$ 7,400,000
Line of Credit Facility, Covenant Terms, Minimum Consolidated Tangible Net Worth							$ 10,000,000
Line of Credit Facility, Covenant Terms, Percent of Increase in Net Profit							50.00%
Line of Credit Facility, Covenant Terms, Maximum Indebtedness to Tangible Net Worth Ratio							3		3	3	3
Line of Credit Facility, Covenant Terms, Minimum Fixed Charge Coverage Ratio							1.5		1.5	1.5	1.5
Line of Credit Facility, Covenant Terms, Maximum Capital Expenditures							$ 2,000,000
Sterling Credit Facility [Member] | Subsequent Event [Member]
Line of Credit Facility, Maximum Borrowing Capacity								$ 9,000,000
Sterling Credit Facility [Member] | Prime Rate [Member]
Debt Instrument, Basis Spread on Variable Rate			0.50%				0.50%
Oxford Funding Pty Ltd [Member]
Line of Credit Facility, Maximum Borrowing Capacity							$ 865,000				AUD 1.2
Percent Of Eligible Domestic Accounts Receivable Less Certain Reserves To Calculate Borrowing Availability							80.00%		80.00%	80.00%	80.00%
Revolving Credit Facility [Member] | BBVA Bancomer Bank [Member]
Line of Credit Facility, Maximum Borrowing Capacity							$ 241,000			MXN 5
Line of Credit Facility, Interest Rate at Period End							10.10%		10.10%	10.10%	10.10%
Long-term Line of Credit							$ 0
Revolving Credit Facility [Member] | Interbank Interest Rate [Member] | BBVA Bancomer Bank [Member]
Debt Instrument, Basis Spread on Variable Rate							4.00%

Note 4 - Credit Facilities - Su

Note 4 - Credit Facilities - Summary of Credit and Other Debt Facilities (Details) $ in Thousands	Dec. 31, 2016USD ($)
2,017	$ 9,778
2,018	$ 4
Sterling Credit Facility [Member]
Line of Credit Facility, Interest Rate at Period End	3.80%
2,017	$ 8,500
2,018
Mizuho Bank [Member]
Line of Credit Facility, Interest Rate at Period End	0.10%
2,017	$ 25
2,018	$ 4
Oxford Funding Pty Ltd [Member]
Line of Credit Facility, Interest Rate at Period End	6.30%
2,017	$ 177
2,018
Itau Bank [Member]
Line of Credit Facility, Interest Rate at Period End	34.00%
2,017	$ 461
2,018
Bradeso Bank [Member]
Line of Credit Facility, Interest Rate at Period End	18.70%
2,017	$ 615
2,018

Note 4 - Credit Facilities - Un

Note 4 - Credit Facilities - Unused Availability (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Unused Availability	$ 1,429	$ 2,275
UNITED STATES
Unused Availability	500	1,635
AUSTRALIA
Unused Availability	688	640
MEXICO
Unused Availability	$ 241

Note 5 - Income Taxes (Details

Note 5 - Income Taxes (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Operating Loss Carryforwards	$ 8,200,000	$ 7,700,000
Operating Loss Carryforwards Limitation on Use Amount	657,500
Undistributed Earnings of Foreign Subsidiaries	$ 3,100,000
Earliest Tax Year [Member]
Open Tax Year	2,013
Second Subsidiary Acquired March 2010 [Member]
Operating Loss Carryforwards	$ 1,900,000

Note 5 - Income Taxes - Income

Note 5 - Income Taxes - Income before Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Domestic	$ (183)	$ 517
Foreign	2,380	2,777
Total:	$ 2,197	$ 3,294

Note 5 - Income Taxes - Incom49

Note 5 - Income Taxes - Income Tax Benefit (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Federal	$ 48	$ 2
Foreign	810	949
State	9	76
Federal	(435)	(192)
Foreign	60	(65)
State	(51)	49
Net expense	$ 441	$ 819

Note 5 - Income Taxes - Incom50

Note 5 - Income Taxes - Income Taxes Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Provision for income taxes at federal statutory rate	$ 747	$ 1,120
Provision for income taxes at federal statutory rate, rate	34.00%	34.00%
State income taxes, net of federal benefit	$ (45)	$ 30
State income taxes, net of federal benefit, rate	(2.10%)	0.90%
Permanent differences	$ 68	$ 28
Permanent differences, rate	3.10%	0.80%
Federal Research and Development Credit	$ (89)	$ (192)
Federal Research and Development Credit, rate	(4.00%)	(5.80%)
Return to provision (benefit)		$ (51)
Return to provision (benefit), rate		(1.50%)
Foreign tax rate differential (benefit)	$ (242)	$ (60)
Foreign tax rate differential (benefit), rate	(11.00%)	(1.80%)
Other (benefit)	$ 2	$ (56)
Other (benefit), rate	0.10%	(1.70%)
Net expense	$ 441	$ 819
Net expense, rate	20.10%	24.90%

Note 5 - Income Taxes - Deferre

Note 5 - Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Deferred tax assets:
Net operating loss carry forwards	$ 3,116	$ 2,929
Federal Research and Development Credit	281	192
Deferred revenue	419	165
Allowance for doubtful accounts and other receivable	49	78
Share-based compensation expense	763	769
Foreign subsidiaries	471	529
Depreciation	529	479
Other	38	38
Federal Alternative Minimum Tax	116	116
Total deferred tax assets	5,782	5,295
Deferred tax liabilities:
Goodwill	307	307
Capitalized software development costs	781	723
Total deferred tax liabilities	1,088	1,030
Net deferred taxes	$ 4,694	$ 4,265

Note 5 - Income Taxes - Reconci

Note 5 - Income Taxes - Reconciliation of the Beginning and Ending Amount of Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Unrecognized tax benefits	$ 116	$ 113
Additions for tax provisions of prior years		3
Unrecognized tax benefits	$ 116	$ 116

Note 5 - Income Taxes - Tax Res

Note 5 - Income Taxes - Tax Reserves (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Unrecognized Tax Benefits	$ 116	$ 116	$ 113
Unrecognized Tax Benefits, Interest on Income Taxes Accrued	40
Unrecognized Tax Benefits, Interest on Income Taxes Accrued	8
Taxes Payable	164
State and Local Jurisdiction [Member]
Unrecognized Tax Benefits	116
Unrecognized Tax Benefits, Interest on Income Taxes Accrued	40
Unrecognized Tax Benefits, Interest on Income Taxes Accrued	8
Taxes Payable	$ 164

Note 6 - Commitments and Cont54

Note 6 - Commitments and Contingencies (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Operating Leases, Rent Expense	$ 1,550,000	$ 1,285,000
SBS [Member]
Related Party Transaction, Reimbursement of Legal Expenses from Transaction with Related Party	736,000	573,000
Equipment [Member]
Operating Leases, Rent Expense	$ 164,000	$ 168,000

Note 6 - Commitments and Cont55

Note 6 - Commitments and Contingencies - Future Minimum Commitments Under Non-cancelable Operating Lease Arrangements (Details) $ in Thousands	Dec. 31, 2016USD ($)
2,017	$ 2,065
2,018	837
2,019	705
2,020	639
2,021	363
Thereafter	73
Total	$ 4,682

Note 7 - Treasury Stock (Detail

Note 7 - Treasury Stock (Details Textual) - shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	May 11, 2015	Nov. 08, 2012
Stock Repurchase Program, Number of Shares Authorized to be Repurchased			532,235	500,000
Treasury Stock, Shares, Acquired	421,370
Treasury Stock, Shares	37,877	119,695
Purchase Agreement [Member]
Treasury Stock, Shares, Acquired	2,000

Note 8 - Preferred Stock (Detai

Note 8 - Preferred Stock (Details Textual) - $ / shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2011	Dec. 31, 2010
Preferred Stock, Shares Authorized	2,445,598	2,445,598		3,000,000
Preferred Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0
Series A Preferred Stock [Member]
Preferred Stock, Shares Authorized	3,000,000
Preferred Stock, Dividend Rate, Percentage	10.00%
Preferred Stock, Conversion Basis	1
Common Stock For Conversion			554,402
Preferred Stock Number Of Authorized Shares Remaining			2,445,598
Preferred Stock, Shares Issued	0
Preferred Stock, Shares Outstanding	0

Note 9 - Retirement Plans (Deta

Note 9 - Retirement Plans (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Defined Benefit Plan, Contributions by Employer	$ 75,000	$ 89,000

Note 10 - Related Party Trans59

Note 10 - Related Party Transactions (Details Textual)	Sep. 14, 2016USD ($)	Sep. 14, 2016BRL	Sep. 13, 2016	Sep. 08, 2016USD ($)	May 31, 2016	Dec. 31, 2016	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Related Party Transaction, Expenses from Transactions with Related Party							$ 28,403,000	$ 28,542,000
SGRP Holdings [Member]
Business Acquisition, Percentage of Voting Interests Acquired				100.00%
Merhold Property Trust [Member]
Number Of Vehicles Subleased							2
Number Of Vehicles Leased							126
Lessee Leasing Arrangements, Operating Leases, Term of Contract							4 years
SGRP Holdings [Member] | SPAR BSMT Joint Venture [Member]
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage			51.00%
JKC [Member] | SPAR BSMT Joint Venture [Member]
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage			39.00%
EILLC [Member] | SPAR BSMT Joint Venture [Member]
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage			10.00%
Non-affiliated Third-party Provider [Member]
Cost Plus Fee, Percentage								1.00%
Loan From SGRP Holdings on Behalf of EILLC [Member] | SPAR BSMT [Member]
Proceeds from Related Party Debt	$ 37,200	BRL 116,326
SBS [Member]
Number of Merchandising Specialists							7,000
Number of National, Regional, and District Administrators							56
Related Party Transaction, Reimbursement of Legal Expenses from Transaction with Related Party							$ 736,000	$ 573,000
SBS [Member] | Domestic Merchandising Specialists Field Force [Member]
Payments for Related Party Services							$ 22,700,000	$ 21,100,000
Percent Of Service Provided By Related Party							79.00%	82.00%
SBS [Member] | Domestic Field Management [Member]
Payments for Related Party Services							$ 4,300,000	$ 4,500,000
Percent Of Service Provided By Related Party							92.00%
SBS [Member] | Cost Plus Fees [Member]
Related Party Transaction, Rate					4.00%	2.00%	2.96%
SBS And SAS [Member] | Domestic Field Management [Member]
Related Party Transaction, Expenses from Transactions with Related Party							$ 27,000,000	$ 25,600,000
NRS [Member]
Majority Interest Ownership Percentage By Parent						51.00%	51.00%
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners						49.00%	49.00%
NRS [Member] | Domestic Merchandising Specialists Field Force [Member]
Percent Of Service Provided By Related Party								5.00%
NRS [Member] | Plus2 Compensation [Member]
Related Party Transaction, Rate								2.00%
Related Party Transaction, Amounts of Transaction								$ 26,000
C M R Meridien [Member]
Majority Interest Ownership Percentage By Parent						51.00%	51.00%
Mr. Brian Mason Mr. Garry Bristow And Mr. Adrian Wingfield [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners						49.00%	49.00%
Mr. Mason [Member] | Merhold Property Trust [Member]
Related Party Ownership Percentage							50.00%
Mr. Mason [Member] | Merhold Holding Trust [Member]
Related Party Ownership Percentage							46.70%
Mr. Mason and Mr. Bristow [Member] | Merhold Cape Property Trust [Member]
Related Party Ownership Percentage							50.00%
Mr. Bristow [Member] | Merhold Holding Trust [Member]
Related Party Ownership Percentage							20.00%
Mr. Wingfield [Member] | Merhold Holding Trust [Member]
Related Party Ownership Percentage							33.30%
NDS [Member]
Majority Interest Ownership Percentage By Parent						51.00%	51.00%
Mr And Ms Yilmaz [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners						49.00%	49.00%
Related Party Ownership Percentage							40.00%
SPAR Todopromo [Member]
Majority Interest Ownership Percentage By Parent						51.00%	51.00%
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners						49.00%	49.00%
Mr. Juan F. Medina Domenzain [Member] | CON [Member]
Related Party Ownership Percentage							90.00%
SPAR InfoTech, Inc. [Member] | Assistance Provided in Connection to Brazilian Acquisition [Member]
Related Party Transaction, Amounts of Transaction				$ 49,000
JV Agreement [Member] | SPAR BSMT [Member]
Number of Directors			5
SGRP Holdings [Member] | JV Agreement [Member] | SPAR BSMT [Member]
Number of Directors			3
Proceeds from Related Party Debt	448,000	1,400,000
SGRP Holdings [Member] | Loan Agreement [Member] | JKC [Member]
Proceeds from Related Party Debt	38,700	120,423
SPAR BSMT [Member] | JV Agreement [Member] | JKC [Member]
Number of Directors			1
EILLC [Member] | JV Agreement [Member] | SPAR BSMT [Member]
Number of Directors			1
JKC [Member] | JV Agreement [Member] | SPAR BSMT [Member]
Proceeds from Related Party Debt	$ 145,175	BRL 453,673

Note 10 - Related Party Trans60

Note 10 - Related Party Transactions - Transactions Between the Company and Affiliates (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2016	Dec. 31, 2015
Services provided by affiliates		$ 28,403	$ 28,542
Due to affiliates		3,349	2,346
Local Investors in Australia [Member] | Loans Due to Affiliates [Member]
Due to affiliates	[1]	231	88
Local Investors in Mexico [Member] | Loans Due to Affiliates [Member]
Due to affiliates	[1]	1,001	1,001
Local Investors in Brazil [Member] | Loans Due to Affiliates [Member]
Due to affiliates	[1]	139
Local Investors in China [Member] | Loans Due to Affiliates [Member]
Due to affiliates	[1]	761	761
NMS LLC [Member] | Loans Due to Affiliates [Member]
Due to affiliates	[1]	348	418
SBS [Member] | Accrued Expenses Due to Affiliates [Member]
Due to affiliates		869	78
Field Merchandiser Services SBS [Member]
Services provided by affiliates	[2]	22,749	21,061
Field Administration Expenses SAS [Member]
Services provided by affiliates	[2]	4,276	4,492
Field Merchandiser Services NRS [Member]
Services provided by affiliates	[2]		1,323
Office And Vehicle Rental MPT [Member]
Services provided by affiliates		50	47
Vehicle Rental MCPT [Member]
Services provided by affiliates		879	954
Office And Vehicle Rental MHT [Member]
Services provided by affiliates		121	95
Field Management Services NDS Tanitim [Member]
Services provided by affiliates	[2]		15
Field Merchandiser Services NDS Reklam [Member]
Services provided by affiliates	[2]	2	189
Consulting and Administrative Services (CON) [Member]
Services provided by affiliates		309	366
Warehouse Rental (JFMD) [Member]
Services provided by affiliates		10
Legal Services (KMSA) [Member]
Services provided by affiliates		$ 7
[1]	Represent loans from the local investors into the Company's subsidiaries (representing their proportionate share of working capital loans). The loans have no payment terms and are due on demand and as such have been classified as current liabilities in the Company's consolidated financial statements.
[2]	Includes substantially all overhead (in the case of SAS, SBS and NRS), or related overhead, plus any applicable markup.

Note 11 - Stock-based Compens61

Note 11 - Stock-based Compensation (Details Textual) - USD ($)		12 Months Ended
		Dec. 31, 2016	Dec. 31, 2015
Share Based Compensation Arrangement By Share Based Payment Award Options Term		10 years
Share Based Compensation Arrangement By Share Based Payment Award Award Vesting Percent		25.00%
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value			$ 46,000
Allocated Share-based Compensation Expense		$ 329,000	434,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period	[1]	51,150
Restricted Stock [Member]
Allocated Share-based Compensation Expense		$ 50,000	39,000
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense		19,000	$ 15,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized		$ 75,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition		1 year 328 days
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period		25,000	118,100
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period			4,900
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value		$ 34,000	$ 33,700
CY Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period		41,825
PY Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period		9,325
The 2008 Plan [Member]
Share Based Compensation Arrangement By Share Based Payment Award Options Term		10 years
Share Based Compensation Arrangement By Share Based Payment Award Award Vesting Percent		10.00%
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized		5,600,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant		1,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value		$ 0.49
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value		$ 33,000	46,000
Allocated Share-based Compensation Expense		279,000	395,000
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense		106,000	$ 150,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized		$ 370,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition		3 years
The 2008 Plan [Member] | I S O Granted To Greater Than10 Percent Stockholders [Member]
Share Based Compensation Arrangement By Share Based Payment Award Options Term		5 years
The 2008 Plan [Member] | Restricted Stock [Member] | Employees and a Director [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period		25,000
ESP Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award Purchase Price of Common Stock Discount Rate		15.00%
CSP Plan [Member]
Affiliate Purchase Price of Common Stock Percent		15.00%
[1]	41,825 of CY forfeitures and 9,325 related to PY

Note 11 - Stock-based Compens62

Note 11 - Stock-based Compensation - Valuation Assumptions (Details) - Employee Stock Option [Member]	12 Months Ended
	Dec. 31, 2016
Expected volatility	52.00%
Expected dividend yields	0.00%
Expected term (in years) (Year)	6 years
Risk free interest rate	1.33%
Expected forfeiture rate	5.00%

Note 11 - Stock-based Compens63

Note 11 - Stock-based Compensation - Stock Option Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Covered Shares (in shares)	2,966,494	3,095,327
Weighted- Average Exercise Price (in dollars per share)	$ 1.05	$ 1.07
Weighted- Average Remaining Contractual Term (Year)	4 years 288 days	5 years 62 days	6 years 142 days
Aggregate Intrinsic Value	$ 677	$ 753	$ 1,322
Exercised/cancelled, covered shares (in shares)	54,497	61,124
Exercised/cancelled, weighted-average exercise price (in dollars per share)		$ 0.69
Exercised/ cancelled, aggregate intrinsic value		$ 46
Forfeited or expired, covered shares (in shares)	445,445	67,709
Forfeited or expired, weighted-average exercise price (in dollars per share)		$ 1.62
Covered Shares (in shares)	3,101,552	2,966,494	3,095,327
Weighted- Average Exercise Price (in dollars per share)	$ 0.98	$ 1.05	$ 1.07
Granted Shares (in shares)	635,000
Granted, weighted-average exercise price (in dollars per share)	$ 0.97
Exercisable at December 31, 2016 (in shares)	2,392,486
Exercisable at December 31, 2016 (in dollars per share)	$ 0.95
Exercisable at December 31, 2016 (Year)	3 years 164 days
Exercisable at December 31, 2016	$ 659

Note 11 - Stock-based Compens64

Note 11 - Stock-based Compensation - Restricted Stock Activity (Details) - $ / shares		12 Months Ended
		Dec. 31, 2016	Dec. 31, 2015
Forfeited shares (in shares)	[1]	(51,150)
Restricted Stock [Member]
Unvested shares (in shares)		194,975	107,400
Weighted-Average Grant Date Fair Value per Share, Unvested (in dollars per share)		$ 1.39	$ 1.51
Granted shares (in shares)		25,000	118,100
Weighted-Average Grant Date Fair Value per Share, Granted (in dollars per share)		$ 0.92	$ 1.31
Vested shares (in shares)		(33,875)	(25,625)
Weighted-Average Grant Date Fair Value per Share, Vested (in dollars per share)		$ 1.46	$ 1.51
Forfeited shares (in shares)			(4,900)
Unvested shares (in shares)		134,950	194,975
Weighted-Average Grant Date Fair Value per Share, Unvested (in dollars per share)		$ 1.32	$ 1.39
[1]	41,825 of CY forfeitures and 9,325 related to PY

Note 12 - Segment Information65

Note 12 - Segment Information (Details Textual) $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Number of Reportable Segments	2
Revenue, Net	$ 134,324	$ 119,279
Intersegment Eliminations [Member]
Revenue, Net	$ 0	$ 0

Note 12 - Segment Information -

Note 12 - Segment Information - Segment Reporting Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Revenue, Net	$ 134,324	$ 119,279
Operating income (loss)	2,202	3,265
Interest expense	133	214
Other income, net	(128)	(243)
Total:	2,197	3,294
Net expense	441	819
Net income (loss) from continuing operations	1,756	2,475
Net income attributable to non-controlling interest	(1,583)	(1,583)
Net income attributable to SPAR Group, Inc.	173	892
Depreciation and amortization	2,100	1,905
Total Capital expenditures	1,555	1,575
UNITED STATES
Revenue, Net	44,979	43,612
Operating income (loss)	(53)	609
Interest expense	130	92
Other income, net
Total:	(183)	517
Net expense	(428)	(65)
Net income (loss) from continuing operations	245	582
Net income attributable to non-controlling interest	(182)	(195)
Net income attributable to SPAR Group, Inc.	63	387
Depreciation and amortization	1,356	1,350
Total Capital expenditures	991	1,118
International [Member]
Revenue, Net	89,345	75,667
Operating income (loss)	2,255	2,656
Interest expense	3	122
Other income, net	(128)	(243)
Total:	2,380	2,777
Net expense	869	884
Net income (loss) from continuing operations	1,511	1,893
Net income attributable to non-controlling interest	(1,401)	(1,388)
Net income attributable to SPAR Group, Inc.	110	505
Depreciation and amortization	744	555
Total Capital expenditures	$ 564	$ 457

Note 12 - Segment Information67

Note 12 - Segment Information - Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Assets	$ 57,240	$ 43,406
UNITED STATES
Assets	24,578	21,799
International [Member]
Assets	$ 32,662	$ 21,607

Note 12 - Segment Information68

Note 12 - Segment Information - Geographic Data (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Revenue, Net	$ 134,324	$ 119,279
SOUTH AFRICA
Revenue, Net	$ 21,299	$ 20,341
% of consolidated net revenue	15.90%	17.10%
MEXICO
Revenue, Net	$ 20,809	$ 17,616
% of consolidated net revenue	15.50%	14.80%
CHINA
Revenue, Net	$ 12,290	$ 14,755
% of consolidated net revenue	9.10%	12.40%
BRAZIL
Revenue, Net	$ 11,688
% of consolidated net revenue	8.70%
JAPAN
Revenue, Net	$ 6,919	$ 5,473
% of consolidated net revenue	5.20%	4.60%
CANADA
Revenue, Net	$ 6,725	$ 6,374
% of consolidated net revenue	5.00%	5.30%
INDIA
Revenue, Net	$ 5,865	$ 6,372
% of consolidated net revenue	4.40%	5.30%
AUSTRALIA
Revenue, Net	$ 3,435	$ 4,297
% of consolidated net revenue	2.60%	3.60%
TURKEY
Revenue, Net	$ 315	$ 439
% of consolidated net revenue	0.20%	0.40%
International [Member]
Revenue, Net	$ 89,345	$ 75,667
% of consolidated net revenue	66.60%	63.50%

Note 12 - Segment Information69

Note 12 - Segment Information - Long Lived Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Long lived assets	$ 14,477	$ 13,295
UNITED STATES
Long lived assets	10,983	10,147
International [Member]
Long lived assets	$ 3,494	$ 3,148

Note 13 - Purchase and Sale o70

Note 13 - Purchase and Sale of Interests in Subsidiaries (Details Textual)	Sep. 13, 2016USD ($)	Sep. 13, 2016BRL	Dec. 31, 2016USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Sublease Agreement [Member]
Lessee Leasing Arrangements, Operating Leases, Term of Contract	1 year	1 year
Operating Lease, Monthly Rent	$ 65,700	BRL 205,417
NM Acquisition [Member] | SPAR BSMT [Member]
Business Acquisition, Number of Acquired Entity			2	2
Business Acquisition, Percentage of Voting Interests Acquired	99.00%	99.00%
NM Acquisition [Member] | SGRP Holdings [Member]
Business Acquisition, Percentage of Voting Interests Acquired	1.00%	1.00%
NM Acquisition [Member] | SGRP Holdings and SPAR BSMT [Member]
Business Combination, Consideration Transferred	$ 401,000	BRL 1,312,000
Brazil Acquisition [Member]
Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual			$ 11,700,000	$ 156,475,000	$ 150,485,000
Business Combination, Pro Forma Information, Earnings or Loss of Acquiree since Acquisition Date, Actual			$ 144,000	$ (207,000)	$ 261,000

Note 13 - Purchase of Interests

Note 13 - Purchase of Interests in Subsidiaries - Assets and Liabilities Acquired (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Sep. 13, 2016	Dec. 31, 2015
Goodwill	$ 1,847		$ 1,800
NM Acquisition [Member] | SGRP Holdings and SPAR BSMT [Member]
Cash		$ 484
Net Working Capital, net of cash		(155)
Fixed Assets		22
Intangible Assets		336
Goodwill		133
Assumed Liabilities		(419)
Net Fair Value of Assets Acquired		$ 401

Note 13 - Purchase of Interes72

Note 13 - Purchase of Interests in Subsidiaries - Consolidated Statement of Income, Pro Forma (Details) - Brazil Acquisition [Member] - USD ($)	4 Months Ended	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2016	Dec. 31, 2015
Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual	$ 11,700,000	$ 156,475,000	$ 150,485,000
Business Combination, Pro Forma Information, Earnings or Loss of Acquiree since Acquisition Date, Actual	$ 144,000	$ (207,000)	$ 261,000

Note 14 - Net Income Per Shar73

Note 14 - Net Income Per Share (Details Textual) - shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	1,000,000	1,300,000

Note 14 - Net Income Per Shar74

Note 14 - Net Income Per Share - Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Net income attributable to SPAR Group, Inc.	$ 173	$ 892
Shares used in basic net income per share calculation (in shares)	20,595	20,559
Stock options and unvested restricted shares (in shares)	714	1,014
Shares used in diluted net income per share calculations (in shares)	21,309	21,573
Basic net income per common share: (in dollars per share)	$ 0.01	$ 0.04
Diluted net income per common share: (in dollars per share)	$ 0.01	$ 0.04

Schedule II - Valuation and Q75

Schedule II - Valuation and Qualifying Accounts - Valuation and Qualifying Accounts (Details) - Allowance for Doubtful Accounts [Member] - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2016	Dec. 31, 2015
Allowance for doubtful accounts		$ 542	$ 259
Recovered from/charged to costs and expenses		347	388
Deductions, Allowance for doubtful accounts	[1]	601	105
Allowance for doubtful accounts		$ 288	$ 542
[1]	Uncollectible accounts written off, net of recoveries