SPAR (SGRP) 10-Q 14 Aug 17 2017 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2017	Aug. 09, 2017
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)		20,602,008
Document Type	10-Q
Document Period End Date	Jun. 30, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q2
Amendment Flag	false

Consolidated Balance Sheets (Cu

Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands		Jun. 30, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents		$ 8,309	$ 7,324	[1]
Accounts receivable, net		32,435	33,669	[1]
Prepaid expenses and other current assets		1,857	1,299	[1]
Total current assets		42,601	42,292	[1]
Property and equipment, net		2,487	2,536	[1]
Goodwill		1,836	1,847	[1]
Intangible assets, net		2,037	2,340	[1]
Deferred income taxes		4,869	4,694	[1]
Other assets		1,832	1,142	[1]
Total assets		55,662	54,851	[1]
Liabilities and equity
Accounts payable		5,696	5,567	[1]
Accrued expenses and other current liabilities		12,171	9,766	[1]
Due to affiliates	[2]	2,584	3,349	[1]
Customer incentives and deposits		1,528	1,305	[1]
Lines of credit and short-term loans		8,802	9,778	[1]
Total current liabilities		30,781	29,765	[1]
Long-term debt and other liabilities		40	4	[1]
Total liabilities		30,821	29,769	[1]
Commitments and Contingencies – See Note 9
Equity:
Preferred stock, $.01 par value: Authorized and available shares– 2,445,598 Issued and outstanding shares– None – June 30, 2017 and December 31, 2016
Common stock, $.01 par value: Authorized shares – 47,000,000 Issued shares – 20,680,717 – June 30, 2017 and December 31, 2016		207	207
Treasury stock, at cost 42,460 shares – June 30, 2017 and 37,877 shares – December 31, 2016		(51)	(51)	[1]
Additional paid-in capital		16,198	16,093	[1]
Accumulated other comprehensive loss		(2,021)	(2,407)	[1]
Retained earnings		5,999	5,835	[1]
Total SPAR Group, Inc. equity		20,332	19,677	[1]
Non-controlling interest		4,509	5,405	[1]
Total equity		24,841	25,082	[1],[3]
Total liabilities and equity		$ 55,662	$ 54,851	[1]
[1]	See Note 2 Correction of Prior Period Financial Statements.
[2]	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.
[3]	See Note 2 Correction of Prior Period Financial Statements.

Consolidated Balance Sheets (C3

Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Jun. 30, 2017	Dec. 31, 2016	[1]
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)	42,460	37,877
[1]	See Note 2 Correction of Prior Period Financial Statements.

Consolidated Statements of Inco

Consolidated Statements of Income and Comprehensive Income (Loss) (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended			6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	[1]	Jun. 30, 2017		Jun. 30, 2016	[1]
Net revenues	$ 42,722	$ 29,732		$ 82,608		$ 56,343
Cost of revenues	33,765	22,705		65,604		43,147
Gross profit	8,957	7,027		17,004		13,196
Selling, general and administrative expense	7,452	5,763		14,510		11,277
Depreciation and amortization	534	484		1,039		972
Operating income	971	780		1,455		947
Interest expense	54	31		7		60
Other (income), net	(135)	(80)		(197)		(105)
Income before income tax expense	1,052	829		1,645		992
Income tax expense	278	226		697		231
Net income	774	603		948	[2]	761
Net income attributable to non-controlling interest	(431)	(320)		(849)		(618)
Net income attributable to SPAR Group, Inc.	$ 343	$ 283		$ 99		$ 143
Basic and diluted income per common share: (in dollars per share)	$ 0.02	$ 0.01		$ 0		$ 0.01
Weighted average common shares – basic (in shares)	20,647	20,569		20,648		20,566
Weighted average common shares – diluted (in shares)	21,312	21,328		21,336		21,331
Net income	$ 774	$ 603		$ 948	[2]	$ 761
Other comprehensive income (loss):
Foreign currency translation adjustments	578	(213)		742		(701)
Comprehensive income	1,352	390		1,690		60
Comprehensive (income) attributable to non-controlling interest	(689)	(173)		(1,205)		(156)
Comprehensive income (loss) attributable to SPAR Group, Inc.	$ 663	$ 217		$ 485		$ (96)
[1]	See Note 2 Correction of Prior Period Financial Statements.
[2]	See Note 2 Correction of Prior Period Financial Statements.

Consolidated Statement of Equit

Consolidated Statement of Equity (Unaudited) - 6 months ended Jun. 30, 2017 - USD ($) shares in Thousands, $ in Thousands		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, 2016	[1]	20,681	38
Balance at Dec. 31, 2016	[1]	$ 207	$ (51)	$ 16,093	$ (2,407)	$ 5,835	$ 5,405	$ 25,082	[2]
Share-based compensation	[1]			130				130
Purchase of treasury shares (in shares)	[1]		30
Purchase of treasury shares	[1]		$ (32)					(32)
Reissued treasury shares – RSU's (in shares)	[1]		(4)
Reissued treasury shares	[1]		$ 5	(5)
Exercise of stock options (in shares)	[1]		(21)
Exercise of stock options	[1]		$ 27	(20)				7
Distributions to non-controlling investors	[1]						(2,101)	(2,101)
Other comprehensive income	[1]				386		356	742
Net income	[1]					99	849	948
Balance at June 30, 2017 (in shares) at Jun. 30, 2017		20,681	43
Balance at June 30, 2017 at Jun. 30, 2017		$ 207	$ (51)	16,198	(2,021)	5,999	4,509	24,841
Adoption of ASU 2016-09 (Note 12) | Accounting Standards Update 2016-09 [Member]	[1]					$ 65		$ 65
Adoption of ASU 2016-09 (Note 12)	[1]
[1]	See Note 2 Correction of Prior Period Financial Statements.
[2]	See Note 2 Correction of Prior Period Financial Statements.

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2017		Jun. 30, 2016
Operating activities
Net income	$ 948	[1]	$ 761	[2]
Adjustments to reconcile net income to net cashprovided by operating activities
Depreciation and amortization	1,039		972
Bad debt expense, net of recoveries	68		21
Share based compensation	130		183
Changes in operating assets and liabilities:
Accounts receivable	1,062		(578)
Prepaid expenses and other assets	(1,283)		(1,639)
Accounts payable	156		429
Accrued expenses, other current liabilities and customer incentives and deposits	1,743		297
Net cash provided by operating activities	3,863		446
Investing activities
Purchases of property and equipment and capitalized software	(640)		(732)
Net cash used in investing activities	(640)		(732)
Financing activities
Net (payments) borrowing on lines of credit	(608)		635
Proceeds from stock options exercised	7		3
Payments on term debt	(289)		(14)
Payments on capital lease obligations	(7)
Purchase of treasury shares	(32)
Distribution to non-controlling investors	(2,101)		(286)
Net cash (used in) provided by financing activities	(3,030)		338
Effect of foreign exchange rate changes on cash	792		(743)
Net change in cash and cash equivalents	985		(691)
Cash and cash equivalents at beginning of year	7,324	[3]	5,718
Cash and cash equivalents at end of period	8,309		5,027
Supplemental disclosure of cash flows information
Interest paid	(128)		(67)
Income taxes paid	198		123
Increase in deferred tax asset due to adoption of ASU 2016-09 (Note 12)	$ 65
[1]	See Note 2 Correction of Prior Period Financial Statements.
[2]	See Note 2 Correction of Prior Period Financial Statements.
[3]	See Note 2 Correction of Prior Period Financial Statements.

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation	6 Months Ended
	Jun. 30, 2017
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	1. The unaudited, interim consolidated financial statements of SPAR Group, Inc., a Delaware corporation ("SGRP"), and its subsidiaries (together with SGRP, collectively, the "Company" or the "SPAR Group"), accompanying this Quarterly Report on Form 10 second June 30, 2017 ( 10 10 X. not December 31, 2016 10 December 31, 2016, April 17, 2017 ( "2016 2017 April 28, 2017 ( "2017 1 1A 2016 2017 SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT EXECUTIVE COMPENSATION, EQUITY AWARDS AND OPTIONS. not

Note 2 - Correction of Prior Pe

Note 2 - Correction of Prior Period Financial Statements	6 Months Ended
	Jun. 30, 2017
Notes to Financial Statements
Accounting Changes and Error Corrections [Text Block]	2. In connection with the preparation of the Company’s consolidated financial statements for the three March 31, 2017, No. 99, No. 108, not $1.6 December 31, 2016. December 31, 2016 December 31, 2016 three six June 30, 2016, three nine September 30, 2016, December 31, 2016 Consolidated Balance Sheets (in thousands): As of June 30, 2016 As Reported Adjuste d As Revised Accumulated other comprehensive loss $ (3,570 ) $ 1,479 $ (2,091 ) Total SPAR Group, Inc. equity $ 18,330 $ 1,479 $ 19,809 Non-controlling interest $ 6,028 $ (1,479 ) $ 4,549 As of September 30, 2016 As of December 31, 2016 As Reported Adjuste d As Revised As Reported Adjuste d As Revised Accumulated other comprehensive loss $ (3,364 ) $ 1,373 $ (1,991 ) $ (3,995 ) $ 1,588 $ (2,407 ) Total SPAR Group, Inc. equity $ 18,572 $ 1,373 $ 19,945 $ 18,089 $ 1,588 $ 19,677 Non-controlling interest $ 6,574 $ (1,373 ) $ 5,201 $ 6,993 $ (1,588 ) $ 5,405 Consolidated Statement of Income and Comprehensive Loss (in thousands): Three months ended June 30, 2016 Six months ended June 30, 2016 As Reported Adjuste d As Revised As Reported Adjuste d As Revised Comprehensive income attributable to non-controlling interest $ (320 ) $ 147 $ (173 ) $ (618 ) $ 462 $ (156 ) Comprehensive loss attributable to SPAR Group, Inc. $ 70 $ 147 $ 217 $ (558 ) $ 462 $ (96 ) Three months ended September 30, 2016 Nine months ended September 30, 2016 As Reported Adjuste d As Revised As Reported Adjuste d As Revised Comprehensive income attributable to non-controlling interest $ (546 ) $ (105 ) $ (651 ) $ (1,164 ) $ 357 $ (807 ) Comprehensive loss attributable to SPAR Group, Inc. $ 147 $ (105 ) $ 42 $ (411 ) $ 357 $ (54 ) Twelve months ended December 31, 2016 As Reported Adjuste d As Revised Comprehensive income attributable to non-controlling interest $ (1,583 ) $ 572 $ (1,011 ) Comprehensive loss attributable to SPAR Group, Inc. $ (953 ) $ 572 $ (381 )

Note 3 - Business and Organizat

Note 3 - Business and Organization	6 Months Ended
	Jun. 30, 2017
Notes to Financial Statements
Nature of Operations [Text Block]	3. The Company is a supplier of merchandising and other marketing services throughout the United States and internationally. The Company provides merchandising and other marketing services to manufacturers, distributors and retailers worldwide, primarily in mass merchandiser, office supply, grocery, drug, dollar, independent, convenience, toy, home improvement and electronics stores, as well as providing furniture and other product assembly services, audit services, in-store events, technology services and marketing research. Merchandising services primarily consist of regularly scheduled, special project and other product services provided at the store level, and the Company may may As of June 30, 2017, 10 two 1979, May 2001

Note 4 - Earnings Per Share

Note 4 - Earnings Per Share	6 Months Ended
	Jun. 30, 2017
Notes to Financial Statements
Earnings Per Share [Text Block]	4. The following table sets forth the computations of basic and diluted net income per share (in thousands, except per share data): Three Months Ended June 30 , Six Months Ended June 30 , 20 17 20 16 20 17 20 16 Numerator: Net income attributable to SPAR Group, Inc. $ 343 $ 283 $ 99 $ 143 Denominator: Weighted average shares used in basic net income per share calculation 20,647 20,569 20,648 20,566 Weighted average shares used in diluted net income per share calculation 21,312 21,328 21,336 21,331 Basic and diluted net income per common share $ 0.02 $ 0.01 $ 0.00 $ 0.01

Note 5 - Credit Facilities

Note 5 - Credit Facilities	6 Months Ended
	Jun. 30, 2017
Notes to Financial Statements
Debt Disclosure [Text Block]	5. Sterling Credit Facility: SGRP and certain of its US and Canadian subsidiaries (namely SPAR Marketing Force, Inc., SPAR Assembly & Installation, Inc. (F/K/A SPAR National Assembly Services, Inc.), SPAR Group International, Inc., SPAR Trademarks, Inc., SPAR Acquisition, Inc., SPAR Canada, Inc.), and SPAR Canada Company ("SCC") (together with SGRP and SCC, 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, April 2017 June 2017 ( $9.0 September 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 April 13, 2017, December 31, 2016 2017. June 27, 2017 September 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% not 3.0 1.0, 1.5 1.0. $2.0 may not June 30, 2017. International Credit Facilities: SPARFACTS Australia Pty. Ltd. has a secured line of credit facility with Oxford Funding Pty Ltd. for $1.2 $922,000 June 30, 2017). 80% October 31, 2012, June 30, 2017 $298,000 On March 7, 2011, 20.0 $178,000 238,000 $2,100 0.1% February 28, 2018. June 30, 2017, 2.2 $19,000 June 30, 2017), On November 29, 2016, 1.5 $454,000 June 30, 2017). November 29, 2017, 2.08% June 30, 2017 zero On December 26, 2016, 2.0 $605,000 June 30, 2017). 184,000 $56,000 17.3% December 15, 2017. June 30, 2017, 878,000 $266,000 June 30, 2017). SPAR Todopromo has secured a line of credit facility with BBVA Bancomer Bank for 5.0 $277,000 June 30, 2017). March 15, 2016 March 2018. 4% 11.5% June 2017. June 30, 2017 $119,000. The Company had scheduled future maturities of loans as of June 30, 2017, Interest Rate as of June 30, 2017 2017 2018 USA - Sterling National Bank 4.8% $ 8,100 $ – Japan - Mizuho Bank 0.1% 13 6 Australia - Oxford Funding Pty Ltd. 6.4% 298 – Brazil – Bradesco Bank 17.3% 266 – Mexico - BBA Bancomer 11.5% 119 – Total $ 8,796 $ 6 Summary of June 30, 2017 December 31, 2016 Unused Availability: United States $ 662 $ 500 Australia 624 688 Mexico 158 241 Brazil 454 – Total Unused Availability $ 1,898 $ 1,429 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 6 - Related-party Transact

Note 6 - Related-party Transactions	6 Months Ended
	Jun. 30, 2017
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	6. 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 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 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 6 Domestic Related Party Services first 2017 9 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 January 1, 2015, The Company executes the services it provides to its domestic clients primarily 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 $12.8 $10.3 six June 30, 2017 2016, 5,230 81% 80% six June 30, 2017 2016, $ 2.1 six June 30, 2017 2016, 56 50 June 30, 2017 2016, 90% 92% six June 30, 2017 2016 $14.9 $12.5 six June 30, 2017 2016, 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 no not not may July 2015 December 2016, 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 for the six June 30, 2017 2016 $179,000 $443,000, no not not not no not no Current material and potentially material proceedings against SBS and, in one 9 Commitments and Contingencies Legal Matters not 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 6 No no not not 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% not 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 SPAR Todopromo is a consolidated international subsidiary of the Company and is owned 51% 49% 90 three six June 30, 2017 2016. In August 2016, December 31, 2017, On September 8, 2016, one 100% Related Party Transactions and Arrangements in the Brazil Acquisition 51% 39% 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. 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 NM Acquisition (as defined below in Note 11 Purchase of Interest in Subsi diaries The Company believes it is the largest and most important customer of SBS, SAS, NRS, MPT, MCPT, MHT, CON, JFMD and KMSA (and from time to time may Summary of Related Party Services: The following costs of affiliates were charged to the Company (in thousands): Three Months Ended June 30 , Six Months Ended June 30 , 201 7 201 6 201 7 201 6 Services provided by affiliates: Field merchandiser and other expenses (SBS) $ 6,929 $ 5,390 $ 12,805 $ 10,337 Field administration and other expenses (SAS) 1,055 989 2,129 2,127 Office and vehicle rental expenses (MPT) 16 12 32 24 Vehicle rental expenses (MCPT) 296 194 600 373 Office and vehicle rental expenses (MHT) 42 26 83 51 Consulting and administrative services (CON) 57 83 153 167 Legal Services (KMSA) 23 – 46 – Warehousing rental (JFMD) 12 – 23 – Total services provided by affiliates $ 8,430 $ 6,694 $ 15,871 $ 13,079 Due to affiliates consists of the following (in thousands): June 30 , December 31, 201 7 201 6 Loans from local investors:(1) Australia $ 246 $ 231 Mexico 1,001 1,001 Brazil 139 139 China 303 761 NMS LLC – 348 Accrued Expenses due to affiliates: SBS/SAS 895 869 Total due to affiliates $ 2,584 $ 3,349 ( 1 no Other Related Party Transactions and Arrangements In July 1999, $49,000, no not 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%

Note 7 - Preferred Stock

Note 7 - Preferred Stock	6 Months Ended
	Jun. 30, 2017
Notes to Financial Statements
Preferred Stock [Text Block]	7. 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 June 30, 2017, no

Note 8 - Stock-based Compensati

Note 8 - Stock-based Compensation and Other Plans	6 Months Ended
	Jun. 30, 2017
Notes to Financial Statements
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	8. SGRP has granted restricted stock and stock option awards to its eligible directors, officers and employees and certain employees of its affiliates respecting shares of Common Stock issued by SGRP ("SGRP Shares") pursuant to SGRP's 2008 "2008 May 2008 2009. 2008 not June 30, 2017, 1,378,000 2008 second 70,000 40,000 The Company recognized $63,000 $70,000 three June 30, 2017 2016, three June 30, 2017 2016 $12,000 $27,000 $109,000 $151,000 six June 30, 2017 2016, six June 30, 2017 2016 $41,000 $57,000, not June 30, 2017, $193,000. During the three June 30, 2017 2016, $12,000 $18,000, three June 30, 2017 2016 $5,000 $7,000, six June 30, 2017 2016, $21,000 $32,000, six June 30, 2017 2016 $7,900 $11,400, not June 30, 2017, $35,000.

Note 9 - Commitments and Contin

Note 9 - Commitments and Contingencies	6 Months Ended
	Jun. 30, 2017
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	9. 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 The Company executes the services it provides to its domestic clients primarily through independent field merchandising, auditing, assembly and other field personnel (each a "Field Specialist"), almost all of whom are engaged and provided as independent contractors by SBS. For contractual details and payment amounts, see Note 6 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 during the three June 30, 2017 2016 $93,000 $89,000, six June 30, 2017 2016 $179,000 $443,000, no not not not no not no Current material and potentially material proceedings against SBS and, in one not 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, No. RG12 639317, July 16, 2008, June 30, 2014. two one September 9, 2016, two No two one SBS Rodgers Litigation Maceo Rodgers was engaged by and provided services to SBS pursuant to the terms of his "Master Agreements" with SBS acknowledging his engagement as an independent contractor. On February 21, 2014, No. 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, No. 1:17 10024 March 28, 2017, May 2, 2017, June 7, 2017, June 21, 2017 June 30, 2017. Potential Adverse Effects of the SBS Litigation Any prolonged continuation of or material increase in the legal defense costs of SBS (and thus the reimbursable expenses SBS may may third 6 Related Party Transactions Domestic Related Party Services

Note 10 - Segment Information

Note 10 - Segment Information	6 Months Ended
	Jun. 30, 2017
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	10. 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, business technology 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): Three Months Ended June 30, Six Months Ended June 30, 201 7 201 6 2017 2016 Revenue: United States $ 13,685 $ 11,184 $ 25,006 $ 20,936 International 29,037 18,548 57,602 35,407 Total revenue $ 42,722 $ 29,732 $ 82,608 $ 56,343 Operating income: United States $ 292 $ 362 $ 357 $ 64 International 679 418 1,098 883 Total operating income $ 971 $ 780 $ 1,455 $ 947 Interest expense: United States $ 52 $ 27 $ 102 $ 52 International 2 4 (95 ) 8 Total interest expense $ 54 $ 31 $ 7 $ 60 Other (income), net: United States $ – $ – $ – $ – International (135 ) (80 ) (197 ) (105 ) Total other (income), net $ (135 ) $ (80 ) $ (197 ) $ (105 ) Income before income tax expense: United States $ 240 $ 335 $ 255 $ 12 International 812 494 1,390 980 Total income before income tax expense $ 1,052 $ 829 $ 1,645 $ 992 Income tax expense: United States $ 31 $ 123 $ (85 ) $ (88 ) International 247 103 782 319 Total income tax expense $ 278 $ 226 $ 697 $ 231 Net income: United States $ 209 $ 212 $ 340 $ 100 International 565 391 608 661 Total net income $ 774 $ 603 $ 948 $ 761 Depreciation and amortization: United States $ 340 $ 336 $ 679 $ 679 International 194 148 360 293 Total depreciation and amortization $ 534 $ 484 $ 1,039 $ 972 Capital expenditures: United States $ 245 $ 262 $ 511 $ 506 International 87 99 181 226 Total capital expenditures $ 332 $ 361 $ 692 $ 732 Note: There were no six June 30, 2017 2016. June 30, December 31, 201 7 201 6 Assets: United States $ 22,416 $ 22,189 International 33,246 32,662 Total assets $ 55,662 $ 54,851 Geographic Data Three Months Ended June 30 , Six Months Ended June 30 , 20 17 2016 20 17 2016 International revenue: % of consolidated net revenue % of consolidated net revenue % of consolidated net revenue % of consolidated net revenue Brazil $ 8,157 19.1 % $ – – % $ 18,100 21.9 % $ – – % South Africa 6,916 16.2 4,721 15.9 12,943 15.7 8,935 15.9 Mexico 5,374 12.6 5,106 17.2 10,062 12.2 10,105 17.9 China 2,120 5.0 2,882 9.7 4,528 5.5 5,617 10.0 India 1,838 4.3 1,376 4.6 3,450 4.2 2,680 4.8 Japan 1,835 4.3 1,765 5.9 3,544 4.3 3,358 6.0 Canada 1,742 4.1 1,871 6.3 3,045 3.7 3,129 5.6 Australia 996 2.3 755 2.5 1,806 2.2 1,414 2.5 Turkey 59 0.1 72 0.2 124 0.2 169 0.3 Total international revenue $ 29,037 68.0 % $ 18,548 62.3 % $ 57,602 69.9 % $ 35,407 63.0 % June 30, December 31, 20 17 20 16 Long lived assets: United States $ 8,494 $ 8,594 International 4,567 3,965 Total long lived assets $ 13,061 $ 12,559

Note 11 - Purchase of Interests

Note 11 - Purchase of Interests in Subsidiaries	6 Months Ended
	Jun. 30, 2017
Notes to Financial Statements
Business Combination Disclosure [Text Block]	11. In September 2016, 6 Related Party Transactions – International Related Party Services 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 $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 six June 30, 2017, $19.7 $46,000 January 1, 2016 ( Revenue Net Loss Consolidated supplemental pro forma for the six month period ended June 30, 2016 $ 71,862 $ (10 ) 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, 2016. may not may not may

Note 12 - Summary of Significan

Note 12 - Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2017
Notes to Financial Statements
Significant Accounting Policies [Text Block]	12. New Accounting Pronouncements In January 2017, 2017 04 2017 04 350 2017 04, no 2017 04 December 15, 2019. 2017 04 In January 2017, 2017 01, 2017 01 December 31, 2017. In August 2016, 2016 15, 2016 15" December 15, 2017, not In June 2016, 2016 13 not December 15, 2019 December 15, 2018. In March 2016, No. 2016 09, 718 2016 09” December 15, 2016. January 1, 2017, 2016 09. In February 2016, 2016 02 12 December 15, 2018 may In November 2015, 2015 17, 740 first 2017, $471,000 $2,389,000. In May 2014, 2014 09 July 2015, one 2015 14 December 15, 2017. not December 15, 2016. 1 2016 08 2 2016 10 3 605 2016 11 4 2016 12 5 2016 20 2014 09

Note 13 - Capital Lease Obligat

Note 13 - Capital Lease Obligations	6 Months Ended
	Jun. 30, 2017
Notes to Financial Statements
Capital Leases in Financial Statements of Lessee Disclosure [Text Block]	13. The Company has an outstanding capital lease obligation with an interest rate of 5.8%. Start Date: Original Cost Accumulated Amortization Net Book Value at June 30, 2017 January 2017 $ 76 $ 13 $ 63 Annual future minimum lease payments required under the leases, together with the present value as of June 30, 2017, Year Ending 2017 $ 14 2018 28 2019 28 Total 70 Less amount representing interest 7 Present value of net minimum lease payments included in accrued expenses and other current liabilities, and long term debt $ 63

Significant Accounting Policies

Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2017
Accounting Policies [Abstract]
New Accounting Pronouncements, Policy [Policy Text Block]	New Accounting Pronouncements In January 2017, 2017 04 2017 04 350 2017 04, no 2017 04 December 15, 2019. 2017 04 In January 2017, 2017 01, 2017 01 December 31, 2017. In August 2016, 2016 15, 2016 15" December 15, 2017, not In June 2016, 2016 13 not December 15, 2019 December 15, 2018. In March 2016, No. 2016 09, 718 2016 09” December 15, 2016. January 1, 2017, 2016 09. In February 2016, 2016 02 12 December 15, 2018 may In November 2015, 2015 17, 740 first 2017, $471,000 $2,389,000. In May 2014, 2014 09 July 2015, one 2015 14 December 15, 2017. not December 15, 2016. 1 2016 08 2 2016 10 3 605 2016 11 4 2016 12 5 2016 20 2014 09

Note 2 - Correction of Prior 21

Note 2 - Correction of Prior Period Financial Statements (Tables)	6 Months Ended
	Jun. 30, 2017
Notes Tables
Schedule of Error Corrections and Prior Period Adjustments [Table Text Block]	As of June 30, 2016 As Reported Adjuste d As Revised Accumulated other comprehensive loss $ (3,570 ) $ 1,479 $ (2,091 ) Total SPAR Group, Inc. equity $ 18,330 $ 1,479 $ 19,809 Non-controlling interest $ 6,028 $ (1,479 ) $ 4,549 As of September 30, 2016 As of December 31, 2016 As Reported Adjuste d As Revised As Reported Adjuste d As Revised Accumulated other comprehensive loss $ (3,364 ) $ 1,373 $ (1,991 ) $ (3,995 ) $ 1,588 $ (2,407 ) Total SPAR Group, Inc. equity $ 18,572 $ 1,373 $ 19,945 $ 18,089 $ 1,588 $ 19,677 Non-controlling interest $ 6,574 $ (1,373 ) $ 5,201 $ 6,993 $ (1,588 ) $ 5,405 Three months ended June 30, 2016 Six months ended June 30, 2016 As Reported Adjuste d As Revised As Reported Adjuste d As Revised Comprehensive income attributable to non-controlling interest $ (320 ) $ 147 $ (173 ) $ (618 ) $ 462 $ (156 ) Comprehensive loss attributable to SPAR Group, Inc. $ 70 $ 147 $ 217 $ (558 ) $ 462 $ (96 ) Three months ended September 30, 2016 Nine months ended September 30, 2016 As Reported Adjuste d As Revised As Reported Adjuste d As Revised Comprehensive income attributable to non-controlling interest $ (546 ) $ (105 ) $ (651 ) $ (1,164 ) $ 357 $ (807 ) Comprehensive loss attributable to SPAR Group, Inc. $ 147 $ (105 ) $ 42 $ (411 ) $ 357 $ (54 ) Twelve months ended December 31, 2016 As Reported Adjuste d As Revised Comprehensive income attributable to non-controlling interest $ (1,583 ) $ 572 $ (1,011 ) Comprehensive loss attributable to SPAR Group, Inc. $ (953 ) $ 572 $ (381 )

Note 4 - Earnings Per Share (Ta

Note 4 - Earnings Per Share (Tables)	6 Months Ended
	Jun. 30, 2017
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Three Months Ended June 30 , Six Months Ended June 30 , 20 17 20 16 20 17 20 16 Numerator: Net income attributable to SPAR Group, Inc. $ 343 $ 283 $ 99 $ 143 Denominator: Weighted average shares used in basic net income per share calculation 20,647 20,569 20,648 20,566 Weighted average shares used in diluted net income per share calculation 21,312 21,328 21,336 21,331 Basic and diluted net income per common share $ 0.02 $ 0.01 $ 0.00 $ 0.01

Note 5 - Credit Facilities (Tab

Note 5 - Credit Facilities (Tables)	6 Months Ended
	Jun. 30, 2017
Notes Tables
Schedule of Debt [Table Text Block]	Interest Rate as of June 30, 2017 2017 2018 USA - Sterling National Bank 4.8% $ 8,100 $ – Japan - Mizuho Bank 0.1% 13 6 Australia - Oxford Funding Pty Ltd. 6.4% 298 – Brazil – Bradesco Bank 17.3% 266 – Mexico - BBA Bancomer 11.5% 119 – Total $ 8,796 $ 6
Credit And Debt Facilities Unused Availability [Table Text Block]	June 30, 2017 December 31, 2016 Unused Availability: United States $ 662 $ 500 Australia 624 688 Mexico 158 241 Brazil 454 – Total Unused Availability $ 1,898 $ 1,429

Note 6 - Related-party Transa24

Note 6 - Related-party Transactions (Tables)	6 Months Ended
	Jun. 30, 2017
Notes Tables
Schedule of Related Party Transactions [Table Text Block]	Three Months Ended June 30 , Six Months Ended June 30 , 201 7 201 6 201 7 201 6 Services provided by affiliates: Field merchandiser and other expenses (SBS) $ 6,929 $ 5,390 $ 12,805 $ 10,337 Field administration and other expenses (SAS) 1,055 989 2,129 2,127 Office and vehicle rental expenses (MPT) 16 12 32 24 Vehicle rental expenses (MCPT) 296 194 600 373 Office and vehicle rental expenses (MHT) 42 26 83 51 Consulting and administrative services (CON) 57 83 153 167 Legal Services (KMSA) 23 – 46 – Warehousing rental (JFMD) 12 – 23 – Total services provided by affiliates $ 8,430 $ 6,694 $ 15,871 $ 13,079 June 30 , December 31, 201 7 201 6 Loans from local investors:(1) Australia $ 246 $ 231 Mexico 1,001 1,001 Brazil 139 139 China 303 761 NMS LLC – 348 Accrued Expenses due to affiliates: SBS/SAS 895 869 Total due to affiliates $ 2,584 $ 3,349

Note 10 - Segment Information (

Note 10 - Segment Information (Tables)	6 Months Ended
	Jun. 30, 2017
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Three Months Ended June 30, Six Months Ended June 30, 201 7 201 6 2017 2016 Revenue: United States $ 13,685 $ 11,184 $ 25,006 $ 20,936 International 29,037 18,548 57,602 35,407 Total revenue $ 42,722 $ 29,732 $ 82,608 $ 56,343 Operating income: United States $ 292 $ 362 $ 357 $ 64 International 679 418 1,098 883 Total operating income $ 971 $ 780 $ 1,455 $ 947 Interest expense: United States $ 52 $ 27 $ 102 $ 52 International 2 4 (95 ) 8 Total interest expense $ 54 $ 31 $ 7 $ 60 Other (income), net: United States $ – $ – $ – $ – International (135 ) (80 ) (197 ) (105 ) Total other (income), net $ (135 ) $ (80 ) $ (197 ) $ (105 ) Income before income tax expense: United States $ 240 $ 335 $ 255 $ 12 International 812 494 1,390 980 Total income before income tax expense $ 1,052 $ 829 $ 1,645 $ 992 Income tax expense: United States $ 31 $ 123 $ (85 ) $ (88 ) International 247 103 782 319 Total income tax expense $ 278 $ 226 $ 697 $ 231 Net income: United States $ 209 $ 212 $ 340 $ 100 International 565 391 608 661 Total net income $ 774 $ 603 $ 948 $ 761 Depreciation and amortization: United States $ 340 $ 336 $ 679 $ 679 International 194 148 360 293 Total depreciation and amortization $ 534 $ 484 $ 1,039 $ 972 Capital expenditures: United States $ 245 $ 262 $ 511 $ 506 International 87 99 181 226 Total capital expenditures $ 332 $ 361 $ 692 $ 732
Reconciliation of Assets from Segment to Consolidated [Table Text Block]	June 30, December 31, 201 7 201 6 Assets: United States $ 22,416 $ 22,189 International 33,246 32,662 Total assets $ 55,662 $ 54,851
Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area [Table Text Block]	Three Months Ended June 30 , Six Months Ended June 30 , 20 17 2016 20 17 2016 International revenue: % of consolidated net revenue % of consolidated net revenue % of consolidated net revenue % of consolidated net revenue Brazil $ 8,157 19.1 % $ – – % $ 18,100 21.9 % $ – – % South Africa 6,916 16.2 4,721 15.9 12,943 15.7 8,935 15.9 Mexico 5,374 12.6 5,106 17.2 10,062 12.2 10,105 17.9 China 2,120 5.0 2,882 9.7 4,528 5.5 5,617 10.0 India 1,838 4.3 1,376 4.6 3,450 4.2 2,680 4.8 Japan 1,835 4.3 1,765 5.9 3,544 4.3 3,358 6.0 Canada 1,742 4.1 1,871 6.3 3,045 3.7 3,129 5.6 Australia 996 2.3 755 2.5 1,806 2.2 1,414 2.5 Turkey 59 0.1 72 0.2 124 0.2 169 0.3 Total international revenue $ 29,037 68.0 % $ 18,548 62.3 % $ 57,602 69.9 % $ 35,407 63.0 %
Reconciliation Of Long Lived Assets From Segments To Consolidated [Table Text Block]	June 30, December 31, 20 17 20 16 Long lived assets: United States $ 8,494 $ 8,594 International 4,567 3,965 Total long lived assets $ 13,061 $ 12,559

Note 11 - Purchase of Interes26

Note 11 - Purchase of Interests in Subsidiaries (Tables)	6 Months Ended
	Jun. 30, 2017
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 for the six month period ended June 30, 2016 $ 71,862 $ (10 )

Note 13 - Capital Lease Oblig27

Note 13 - Capital Lease Obligations (Tables)	6 Months Ended
	Jun. 30, 2017
Notes Tables
Schedule of Capital Leased Assets [Table Text Block]	Start Date: Original Cost Accumulated Amortization Net Book Value at June 30, 2017 January 2017 $ 76 $ 13 $ 63
Schedule of Future Minimum Lease Payments for Capital Leases [Table Text Block]	Year Ending 2017 $ 14 2018 28 2019 28 Total 70 Less amount representing interest 7 Present value of net minimum lease payments included in accrued expenses and other current liabilities, and long term debt $ 63

Note 2 - Correction of Prior 28

Note 2 - Correction of Prior Period Financial Statements (Details Textual) $ in Millions	6 Months Ended
	Jun. 30, 2017USD ($)
Reclassification Between Comprehensive Loss Attributable to SPAR Group, Inc. and Comprehensive Loss Attributable to Non-controlling Interest [Member] | Year Ended December 31, 2016 [Member]
Prior Period Reclassification Adjustment	$ 1.6

Note 2 - Correction of Prior 29

Note 2 - Correction of Prior Period Financial Statements - Adjustments to Prior Period Financials (Details) - USD ($) $ in Thousands	3 Months Ended				6 Months Ended			9 Months Ended	12 Months Ended
	Jun. 30, 2017	Sep. 30, 2016	Jun. 30, 2016		Jun. 30, 2017	Jun. 30, 2016		Sep. 30, 2016	Dec. 31, 2016
Accumulated other comprehensive loss	$ (2,021)	$ (1,991)	$ (2,091)		$ (2,021)	$ (2,091)		$ (1,991)	$ (2,407)	[1]
Total SPAR Group, Inc. equity	20,332	19,945	19,809		20,332	19,809		19,945	19,677	[1]
Non-controlling interest	4,509	5,201	4,549		4,509	4,549		5,201	5,405	[1]
Comprehensive income attributable to non-controlling interest	(689)	(651)	(173)	[2]	(1,205)	(156)	[2]	(807)	(1,011)
Comprehensive loss attributable to SPAR Group, Inc.	$ 663	42	217	[2]	$ 485	(96)	[2]	(54)	(381)
Scenario, Previously Reported [Member]
Accumulated other comprehensive loss		(3,364)	(3,570)			(3,570)		(3,364)	(3,995)
Total SPAR Group, Inc. equity		18,572	18,330			18,330		18,572	18,089
Non-controlling interest		6,574	6,028			6,028		6,574	6,993
Comprehensive income attributable to non-controlling interest		(546)	(320)			(618)		(1,164)	(1,583)
Comprehensive loss attributable to SPAR Group, Inc.		147	70			(558)		(411)	(953)
Restatement Adjustment [Member]
Accumulated other comprehensive loss		1,373	1,479			1,479		1,373	1,588
Total SPAR Group, Inc. equity		1,373	1,479			1,479		1,373	1,588
Non-controlling interest		(1,373)	(1,479)			(1,479)		(1,373)	(1,588)
Comprehensive income attributable to non-controlling interest		(105)	147			462		357	572
Comprehensive loss attributable to SPAR Group, Inc.		$ (105)	$ 147			$ 462		$ 357	$ 572
[1]	See Note 2 Correction of Prior Period Financial Statements.
[2]	See Note 2 Correction of Prior Period Financial Statements.

Note 3 - Business and Organiz30

Note 3 - Business and Organization (Details Textual)	6 Months Ended
	Jun. 30, 2017
Number of Countries in which Entity Operates	10
Number of Reportable Segments	2

Note 4 - Earnings Per Share - B

Note 4 - Earnings Per Share - Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended			6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016		Jun. 30, 2017	Jun. 30, 2016
Net income attributable to SPAR Group, Inc.	$ 343	$ 283	[1]	$ 99	$ 143	[1]
Weighted average shares used in basic net income per share calculation (in dollars per share)	$ 20,647	$ 20,569		$ 20,648	$ 20,566
Weighted average shares used in diluted net income per share calculation (in dollars per share)	21,312	21,328		21,336	21,331
Basic and diluted net income per common share (in dollars per share)	$ 0.02	$ 0.01	[1]	$ 0	$ 0.01	[1]
[1]	See Note 2 Correction of Prior Period Financial Statements.

Note 5 - Credit Facilities (Det

Note 5 - 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 (¥)	Jun. 30, 2017USD ($)	Jun. 30, 2017JPY (¥)	Jun. 30, 2017MXN	Jun. 30, 2017AUD	Jun. 30, 2017BRL	Mar. 03, 2017USD ($)	Dec. 26, 2016BRL	Nov. 29, 2016BRL	Mar. 07, 2011JPY (¥)
Mizuho Bank [Member]
Line of Credit Facility, Interest Rate at Period End							0.10%	0.10%	0.10%	0.10%	0.10%
Debt Instrument, Face Amount					$ 178,000										¥ 20,000,000
Debt Instrument, Periodic Payment					$ 2,100	¥ 238,000
Debt Instrument, Interest Rate, Stated Percentage					0.10%										0.10%
Loans Payable							$ 19,000	¥ 2,200,000
Itau Bank [Member]
Debt Instrument, Interest Rate, Monthly				2.08%
Long-term Line of Credit							$ 0
Line of Credit Facility, Maximum Borrowing Capacity				$ 454,000										BRL 1,500,000
Bradeso Bank [Member]
Line of Credit Facility, Interest Rate at Period End							17.30%	17.30%	17.30%	17.30%	17.30%
Debt Instrument, Face Amount	$ 605,000												BRL 2,000,000
Debt Instrument, Periodic Payment	$ 56,000	BRL 184,000
Debt Instrument, Interest Rate, Stated Percentage	17.30%												17.30%
Short-term Debt							$ 266,000				BRL 878,000
Sterling Credit Facility [Member]
Percent Of Eligible Domestic Accounts Receivable Less Certain Reserves To Calculate Borrowing Availability							85.00%	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	3
Line of Credit Facility, Covenant Terms, Minimum Fixed Charge Coverage Ratio							1.5	1.5	1.5	1.5	1.5
Line of Credit Facility, Covenant Terms, Maximum Capital Expenditures							$ 2,000,000
Line of Credit Facility, Maximum Borrowing Capacity			$ 9,000,000				$ 9,000,000					$ 9,000,000
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage							0.125%
Sterling Credit Facility [Member] | Prime Rate [Member]
Debt Instrument, Basis Spread on Variable Rate			0.50%				0.50%
Oxford Funding Pty Ltd [Member]
Percent Of Eligible Domestic Accounts Receivable Less Certain Reserves To Calculate Borrowing Availability							80.00%	80.00%	80.00%	80.00%	80.00%
Long-term Line of Credit							$ 298,000
Line of Credit Facility, Maximum Borrowing Capacity							$ 922,000			AUD 1.2
Revolving Credit Facility [Member] | BBVA Bancomer Bank [Member]
Line of Credit Facility, Interest Rate at Period End							11.50%	11.50%	11.50%	11.50%	11.50%
Long-term Line of Credit							$ 119,000
Line of Credit Facility, Maximum Borrowing Capacity							$ 277,000		MXN 5
Revolving Credit Facility [Member] | Interbank Interest Rate [Member] | BBVA Bancomer Bank [Member]
Debt Instrument, Basis Spread on Variable Rate							4.00%

Note 5 - Credit Facilities - Su

Note 5 - Credit Facilities - Summary of Credit and Other Debt Facilities (Details) $ in Thousands	Jun. 30, 2017USD ($)
2,017	$ 8,796
2,018	$ 6
Sterling Credit Facility [Member]
Interest Rate	4.80%
2,017	$ 8,100
2,018
Mizuho Bank [Member]
Interest Rate	0.10%
2,017	$ 13
2,018	$ 6
Oxford Funding Pty Ltd [Member]
Interest Rate	6.40%
2,017	$ 298
2,018
Bradeso Bank [Member]
Interest Rate	17.30%
2,017	$ 266
2,018
BBVA Bancormer [Member]
Interest Rate	11.50%
2,017	$ 119
2,018

Note 5 - Credit Facilities - Un

Note 5 - Credit Facilities - Unused Availability (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Unused Availability	$ 1,898	$ 1,429
UNITED STATES
Unused Availability	662	500
AUSTRALIA
Unused Availability	624	688
MEXICO
Unused Availability	158	241
BRAZIL
Unused Availability	$ 454

Note 6 - Related-party Transa35

Note 6 - Related-party Transactions (Details Textual)	Sep. 08, 2016USD ($)	Jun. 30, 2017USD ($)	Jun. 30, 2016USD ($)	May 31, 2016	Jun. 30, 2017USD ($)	Jun. 30, 2016USD ($)	Jun. 30, 2017
Related Party Transaction, Expenses from Transactions with Related Party		$ 8,430,000	$ 6,694,000		$ 15,871,000	$ 13,079,000
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, Operating Lease, 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%
SBS [Member]
Number of Merchandising Specialists					5,230
Number of National, Regional, and District Administrators					56	50
Related Party Transaction, Reimbursement of Legal Expenses from Transaction with Related Party		$ 93,000	$ 89,000		$ 179,000	$ 443,000
SBS [Member] | Domestic Merchandising Specialists Field Force [Member]
Payments for Related Party Services					$ 12,800,000	$ 10,300,000
Percent Of Service Provided By Related Party					81.00%	80.00%
SBS [Member] | Domestic Field Management [Member]
Payments for Related Party Services					$ 2,100,000	$ 2,100,000
Percent Of Service Provided By Related Party					90.00%	92.00%
Related Party Transaction, Expenses from Transactions with Related Party					$ 14,900,000	$ 12,500,000
SBS [Member] | Cost Plus Fees [Member]
Related Party Transaction, Rate				4.00%	2.96%		2.00%
NRS [Member]
Majority Interest Ownership Percentage By Parent		51.00%			51.00%		51.00%
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners		49.00%			49.00%		49.00%
C M R Meridien [Member]
Majority Interest Ownership Percentage By Parent		51.00%			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%		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%		51.00%
Mr And Ms Yilmaz [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners		49.00%			49.00%		49.00%
Mr. Juan F. Medina Domenzain [Member] | CON [Member]
Related Party Ownership Percentage		90.00%	90.00%		90.00%	90.00%
SPAR InfoTech, Inc. [Member] | Assistance Provided in Connection to Brazilian Acquisition [Member]
Related Party Transaction, Amounts of Transaction	$ 49,000

Note 6 - Related-party Transa36

Note 6 - Related-party Transactions - Transactions Between the Company and Affiliates (Details) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Services provided by affiliates		$ 8,430	$ 6,694	$ 15,871	$ 13,079
Due to affiliates	[1]	2,584		2,584		$ 3,349	[2]
Local Investors in Australia [Member] | Loans Due to Affiliates [Member]
Due to affiliates	[1]	246		246		231
Local Investors in Mexico [Member] | Loans Due to Affiliates [Member]
Due to affiliates	[1]	1,001		1,001		1,001
Local Investors in Brazil [Member] | Loans Due to Affiliates [Member]
Due to affiliates	[1]	139		139		139
Local Investors in China [Member] | Loans Due to Affiliates [Member]
Due to affiliates	[1]	303		303		761
NMS LLC [Member] | Loans Due to Affiliates [Member]
Due to affiliates	[1]					348
SBS [Member] | Accrued Expenses Due to Affiliates [Member]
Due to affiliates	[1]	895		895		$ 869
Field Merchandiser Services SBS [Member]
Services provided by affiliates		6,929	5,390	12,805	10,337
Field Administration Expenses SAS [Member]
Services provided by affiliates		1,055	989	2,129	2,127
Office And Vehicle Rental MPT [Member]
Services provided by affiliates		16	12	32	24
Vehicle Rental MCPT [Member]
Services provided by affiliates		296	194	600	373
Office And Vehicle Rental MHT [Member]
Services provided by affiliates		42	26	83	51
Consulting and Administrative Services (CON) [Member]
Services provided by affiliates		57	83	153	167
Legal Services (KMSA) [Member]
Services provided by affiliates		23		46
Warehouse Rental (JFMD) [Member]
Services provided by affiliates		$ 12		$ 23
[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]	See Note 2 Correction of Prior Period Financial Statements.

Note 7 - Preferred Stock (Detai

Note 7 - Preferred Stock (Details Textual) - $ / shares	6 Months Ended
	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	[1]	Dec. 31, 2011	Dec. 31, 2010
Preferred Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01	$ 0.01
Preferred Stock, Shares Authorized	2,445,598		2,445,598			3,000,000
Preferred Stock, Shares Outstanding	0		0
Preferred Stock, Shares Issued	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 Outstanding	0
Preferred Stock, Shares Issued	0
[1]	See Note 2 Correction of Prior Period Financial Statements.

Note 8 - Stock-based Compensa38

Note 8 - Stock-based Compensation and Other Plans (Details Textual) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Restricted Stock [Member]
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized	$ 35,000		$ 35,000
Allocated Share-based Compensation Expense	12,000	$ 18,000	21,000	$ 32,000
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense	$ 5,000	7,000	$ 7,900	11,400
The 2008 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	1,378,000		1,378,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized	$ 193,000		$ 193,000
Allocated Share-based Compensation Expense	63,000	70,000	109,000	151,000
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense	$ 12,000	$ 27,000	$ 41,000	$ 57,000
The 2008 Plan [Member] | Officers and Certain Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	70,000
The 2008 Plan [Member] | Outside Directors of SPAR Group, Inc. [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	40,000

Note 9 - Commitments and Cont39

Note 9 - Commitments and Contingencies (Details Textual) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
SBS [Member]
Related Party Transaction, Reimbursement of Legal Expenses from Transaction with Related Party	$ 93,000	$ 89,000	$ 179,000	$ 443,000

Note 10 - Segment Information40

Note 10 - Segment Information (Details Textual) $ in Thousands	3 Months Ended			6 Months Ended
	Jun. 30, 2017USD ($)	Jun. 30, 2016USD ($)	[1]	Jun. 30, 2017USD ($)	Jun. 30, 2016USD ($)
Number of Reportable Segments				2
Revenue, Net	$ 42,722	$ 29,732		$ 82,608	$ 56,343	[1]
Intersegment Eliminations [Member]
Revenue, Net				$ 0	$ 0
[1]	See Note 2 Correction of Prior Period Financial Statements.

Note 10 - Segment Information -

Note 10 - Segment Information - Segment Reporting Information (Details) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016		Jun. 30, 2017		Jun. 30, 2016
Revenue, Net	$ 42,722	$ 29,732	[1]	$ 82,608		$ 56,343	[1]
Operating income (loss)	971	780	[1]	1,455		947	[1]
Interest expense	54	31	[1]	7		60	[1]
Other income, net	(135)	(80)	[1]	(197)		(105)	[1]
Income before income tax expense	1,052	829	[1]	1,645		992	[1]
Income tax expense	278	226	[1]	697		231	[1]
Net income	774	603	[1]	948	[2]	761	[1]
Net income attributable to non-controlling interest	(431)	(320)	[1]	(849)		(618)	[1]
Depreciation and amortization	534	484	[1]	1,039		972	[1]
Net income attributable to SPAR Group, Inc.	343	283	[1]	99		143	[1]
Capital expenditures	332	361		692		732
US Segment [Member]
Revenue, Net	13,685	11,184		25,006		20,936
Operating income (loss)	292	362		357		64
Interest expense	52	27		102		52
Other income, net
Income before income tax expense	240	335		255		12
Income tax expense	31	123		(85)		(88)
Net income	209	212		340		100
Net income attributable to non-controlling interest	340	336		679		679
Net income attributable to SPAR Group, Inc.	245	262		511		506
International Segment [Member]
Revenue, Net	29,037	18,548		57,602		35,407
Operating income (loss)	679	418		1,098		883
Interest expense	2	4		(95)		8
Other income, net	(135)	(80)		(197)		(105)
Income before income tax expense	812	494		1,390		980
Income tax expense	247	103		782		319
Net income	565	391		608		661
Net income attributable to non-controlling interest	194	148		360		293
Net income attributable to SPAR Group, Inc.	$ 87	$ 99		$ 181		$ 226
[1]	See Note 2 Correction of Prior Period Financial Statements.
[2]	See Note 2 Correction of Prior Period Financial Statements.

Note 10 - Segment Information42

Note 10 - Segment Information - Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Assets	$ 55,662	$ 54,851	[1]
US Segment [Member]
Assets	22,416	22,189
International Segment [Member]
Assets	$ 33,246	$ 32,662
[1]	See Note 2 Correction of Prior Period Financial Statements.

Note 10 - Segment Information43

Note 10 - Segment Information - Geographic Data (Details) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016		Jun. 30, 2017	Jun. 30, 2016
Revenue, Net	$ 42,722	$ 29,732	[1]	$ 82,608	$ 56,343	[1]
BRAZIL
% of consolidated net revenue	19.10%			21.90%
Revenue, Net	$ 8,157			$ 18,100
SOUTH AFRICA
% of consolidated net revenue	16.20%	15.90%		15.70%	15.90%
Revenue, Net	$ 6,916	$ 4,721		$ 12,943	$ 8,935
MEXICO
% of consolidated net revenue	12.60%	17.20%		12.20%	17.90%
Revenue, Net	$ 5,374	$ 5,106		$ 10,062	$ 10,105
CHINA
% of consolidated net revenue	5.00%	9.70%		5.50%	10.00%
Revenue, Net	$ 2,120	$ 2,882		$ 4,528	$ 5,617
INDIA
% of consolidated net revenue	4.30%	4.60%		4.20%	4.80%
Revenue, Net	$ 1,838	$ 1,376		$ 3,450	$ 2,680
JAPAN
% of consolidated net revenue	4.30%	5.90%		4.30%	6.00%
Revenue, Net	$ 1,835	$ 1,765		$ 3,544	$ 3,358
CANADA
% of consolidated net revenue	4.10%	6.30%		3.70%	5.60%
Revenue, Net	$ 1,742	$ 1,871		$ 3,045	$ 3,129
AUSTRALIA
% of consolidated net revenue	2.30%	2.50%		2.20%	2.50%
Revenue, Net	$ 996	$ 755		$ 1,806	$ 1,414
TURKEY
% of consolidated net revenue	0.10%	0.20%		0.20%	0.30%
Revenue, Net	$ 59	$ 72		$ 124	$ 169
International [Member]
% of consolidated net revenue	68.00%	62.30%		69.90%	63.00%
Revenue, Net	$ 29,037	$ 18,548		$ 57,602	$ 35,407
[1]	See Note 2 Correction of Prior Period Financial Statements.

Note 10 - Segment Information44

Note 10 - Segment Information - Long Lived Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Long lived assets	$ 13,061	$ 12,559
UNITED STATES
Long lived assets	8,494	8,594
International [Member]
Long lived assets	$ 4,567	$ 3,965

Note 11 - Purchase of Interes45

Note 11 - Purchase of Interests in Subsidiaries (Details Textual)	Sep. 13, 2016USD ($)	Sep. 13, 2016BRL	Jun. 30, 2017USD ($)	Jun. 30, 2016USD ($)
Sublease Agreement [Member]
Lessee, Operating Lease, 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			$ 19,700,000	$ 71,862,000
Business Combination, Pro Forma Information, Earnings or Loss of Acquiree since Acquisition Date, Actual			$ 46,000	$ (10,000)

Note 11 - Purchase of Interes46

Note 11 - Purchase of Interests in Subsidiaries - Assets and Liabilities Acquired (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016	[1]	Sep. 13, 2016
Goodwill	$ 1,836	$ 1,847
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
[1]	See Note 2 Correction of Prior Period Financial Statements.

Note 11 - Purchase of Interes47

Note 11 - Purchase of Interests in Subsidiaries - Consolidated Statement of Income, Pro Forma (Details) - Brazil Acquisition [Member] - USD ($)	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Consolidated supplemental pro forma for the six month period ended June 30, 2016	$ 19,700,000	$ 71,862,000
Business Combination, Pro Forma Information, Earnings or Loss of Acquiree since Acquisition Date, Actual	$ 46,000	$ (10,000)

Note 12 - Summary of Signific48

Note 12 - Summary of Significant Accounting Policies (Details Textual) - December 31, 2016 [Member]	3 Months Ended
	Mar. 31, 2017USD ($)
Reclassification of Deferred Tax Assets from Current Assets to Noncurrent Assets [Member]
Prior Period Reclassification Adjustment	$ 471,000
Reclassification of Deferred Tax Liabilities to Noncurrent Assets [Member]
Prior Period Reclassification Adjustment	$ 2,389,000

Note 13 - Capital Lease Oblig49

Note 13 - Capital Lease Obligations (Details Textual)	Jun. 30, 2017
Capital Lease Obligations [Member]
Debt Instrument, Interest Rate, Effective Percentage	5.80%

Note 13 - Capital Lease Oblig50

Note 13 - Capital Lease Obligations - Capital Lease Assets Balances (Details) $ in Thousands	Jun. 30, 2017USD ($)
Original cost	$ 76
Accumulated amortization	13
Net book value	$ 63

Note 13 - Capital Lease Oblig51

Note 13 - Capital Lease Obligations - Future Minimum Lease Payments (Details) $ in Thousands	Jun. 30, 2017USD ($)
2,017	$ 14
2,018	28
2,019	28
Total	70
Less amount representing interest	7
Present value of net minimum lease payments included in accrued expenses and other current liabilities, and long term debt	$ 63