SPAR (SGRP) 10-Q 14 Nov 17 2017 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2017	Nov. 02, 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)		20,572,644
Document Type	10-Q
Document Period End Date	Sep. 30, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q3
Amendment Flag	false

Consolidated Balance Sheets (Cu

Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands		Sep. 30, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents		$ 7,662	$ 7,324	[1]
Accounts receivable, net		36,824	33,669	[1]
Prepaid expenses and other current assets		1,629	1,299	[1]
Total current assets		46,115	42,292	[1]
Property and equipment, net		2,551	2,536	[1]
Goodwill		1,841	1,847	[1]
Intangible assets, net		1,900	2,340	[1]
Deferred income taxes		4,468	4,694	[1]
Other assets		1,683	1,142	[1]
Total assets		58,558	54,851	[1]
Liabilities and equity
Accounts payable		7,783	5,567	[1]
Accrued expenses and other current liabilities		13,598	9,766	[1]
Due to affiliates	[2]	4,008	3,349	[1]
Customer incentives and deposits		1,587	1,305	[1]
Lines of credit and short-term loans		6,222	9,778	[1]
Total current liabilities		33,198	29,765	[1]
Long-term debt and other liabilities		33	4	[1]
Total liabilities		33,231	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 – September 30, 2017, and December 31, 2016
Common stock, $.01 par value: Authorized shares – 47,000,000 Issued shares – 20,680,717 – September 30, 2017, and December 31, 2016		207	207	[1]
Treasury stock, at cost 115,123 shares – September 30, 2017, and 37,877 shares – December 31, 2016		(127)	(51)	[1]
Additional paid-in capital		16,234	16,093	[1]
Accumulated other comprehensive loss		(2,060)	(2,407)	[1]
Retained earnings		6,246	5,835	[1]
Total SPAR Group, Inc. equity		20,500	19,677	[1]
Non-controlling interest		4,827	5,405	[1]
Total equity	[3]	25,327	25,082	[1]
Total liabilities and equity		$ 58,558	$ 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	Sep. 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)	115,123	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			9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	[1]	Sep. 30, 2017		Sep. 30, 2016	[1]
Net revenues	$ 48,752	$ 33,438		$ 131,361		$ 89,781
Cost of revenues	39,960	26,162		105,563		69,309
Gross profit	8,792	7,276		25,798		20,472
Selling, general and administrative expense	7,477	6,360		21,988		17,637
Depreciation and amortization	487	486		1,526		1,459
Operating income	828	430		2,284		1,376
Interest expense	110	51		117		111
Other (income), net	(78)	(78)		(275)		(183)
Income before income tax expense	796	457		2,442		1,448
Income tax expense (benefit)	210	(31)		907		200
Net income	586	488		1,535	[2]	1,248
Net income attributable to non-controlling interest	(340)	(546)		(1,189)		(1,164)
Net income (loss) attributable to SPAR Group, Inc.	$ 246	$ (58)		$ 346		$ 84
Basic and diluted income per common share: (in dollars per share)	$ 0.01			$ 0.02
Weighted average common shares – basic (in shares)	20,602	20,607		20,633		20,580
Weighted average common shares – diluted (in shares)	21,320	20,607		21,331		21,299
Net income	$ 586	$ 488		$ 1,535	[2]	$ 1,248
Other comprehensive (loss) income:
Foreign currency translation adjustments	(61)	206		681		(495)
Comprehensive income	525	694		2,216		753
Comprehensive income attributable to non-controlling interest	(318)	(651)		(1,523)		(807)
Comprehensive income (loss) attributable to SPAR Group, Inc.	$ 207	$ 43		$ 693		$ (54)
[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) - 9 months ended Sep. 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]			178				178
Purchase of treasury shares (in shares)	[1]		111
Purchase of treasury shares	[1]		$ (121)					(121)
Reissued treasury shares – RSU's (in shares)	[1]		(12)
Reissued treasury shares	[1]		$ 16	(16)
Exercise of stock options (in shares)	[1]		(22)
Exercise of stock options	[1]		$ 29	(21)				8
Distributions to non-controlling investors	[1]						(2,101)	(2,101)
Other comprehensive income	[1]				347		334	681
Net income	[1]					346	1,189	1,535
Balance at September 30, 2017 (in shares) at Sep. 30, 2017	[1]	20,681	115
Balance at September 30, 2017 at Sep. 30, 2017	[1]	$ 207	$ (127)	16,234	(2,060)	6,246	4,827	25,327
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	9 Months Ended
	Sep. 30, 2017		Sep. 30, 2016
Operating activities
Net income	$ 1,535	[1]	$ 1,248	[2]
Adjustments to reconcile net income to net cash provided by operating activities
Depreciation and amortization	1,526		1,459
Bad debt expense, net of recoveries	93		317
Share based compensation	178		271
Changes in operating assets and liabilities:
Accounts receivable	(3,250)		(4,643)
Prepaid expenses and other assets	(583)		(105)
Accounts payable	2,234		1,000
Accrued expenses, other current liabilities and customer incentives and deposits	4,679		2,548
Net cash provided by operating activities	6,412		2,095
Investing activities
Purchases of property and equipment and capitalized software	(1,046)		(1,153)
Purchases of Brazil subsidiary, net of cash			(306)
Net cash used in investing activities	(1,046)		(1,459)
Financing activities
Net (payments) borrowing on lines of credit	(2,953)		2,015
Proceeds from stock options exercised	8		22
Proceeds from local investors in Brazil			102
Payments on term debt	(543)		(21)
Payments on capital lease obligations	(15)
Purchase of treasury shares	(121)		(12)
Distribution to non-controlling investors	(2,101)		(286)
Net cash (used in) provided by financing activities	(5,725)		1,820
Effect of foreign exchange rate changes on cash	697		(672)
Net change in cash and cash equivalents	338		1,784
Cash and cash equivalents at beginning of year	7,324	[3]	5,718
Cash and cash equivalents at end of period	7,662		7,502
Supplemental disclosure of cash flows information
Interest paid	(216)		(108)
Income taxes paid	247		126
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	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	1. Basis of Presentation 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 third September 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	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Accounting Changes and Error Corrections [Text Block]	2. Correction of Prior Period Financial Statements 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, September 30, 2016, December 31, 2016, three nine September 30, 2016, December 31, 2016, Consolidated Balance Sheets (in thousands): 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 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. $ 148 $ (105 ) $ 43 $ (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	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Nature of Operations [Text Block]	3 . Business and Organization 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 audit services, special seasonal or promotional merchandising, focused product support and product recalls. The Company also provides technology services and marketing research services. As of September 30, 2017, 10 two 1979, May 2001

Note 4 - Earnings Per Share

Note 4 - Earnings Per Share	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Earnings Per Share [Text Block]	4 . Earnings Per Share The following table sets forth the computations of basic and diluted net income per share (in thousands, except per share data): Three Months Ended September 30 , Nine Months Ended September 30 , 20 17 20 16 20 17 20 16 Numerator: Net income (loss) attributable to SPAR Group, Inc. $ 246 $ (58 ) $ 346 $ 84 Denominator: Weighted average shares used in basic net income per share calculation 20,602 20,607 20,633 20,580 Weighted average shares used in diluted net income per share calculation 21,320 20,607 21,331 21,299 Basic and diluted net income per common share $ 0.01 $ – $ 0.02 $ –

Note 5 - Credit Facilities

Note 5 - Credit Facilities	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Debt Disclosure [Text Block]	5 . Credit Facilities 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 September 2017 ( $9.0 January 15, 2018. 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% 's non-Canadian foreign subsidiaries, certain designated domestic subsidiaries, and their respective equity and assets). The amendment to the Sterling Loan Agreement dated as of December 22, 2016, $9.0 January 31, 2017 , and increased the interest rate to Prime plus one one March 3, 2017, $9.0 July 6, 2017, April 13, 2017, December 31, 2016, 2017. June 27, 2017, September 6, 2017. September 6, 2017, January 15, 2018. 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 's year-end operations may not September 30, 2017. International Credit Facilities: SPARFACTS Australia Pty. Ltd. has a secured line of credit facility with Oxford Funding Pty Ltd. for $1.2 940,000 September 30, 2017). 80% October 31, 2012, July 2017 October 31, 2017. September 30, 2017 $334,000 On March 7, 2011, 20.0 178,000 238,000 $2,100 0.1% February 28, 2018. September 30, 2017, 1.2 $11,000 September 30, 2017), On November 29, 2016, 1.5 475,000 September 30, 2017). November 29, 2017, 2.08% September 30, 2017 zero On December 26, 2016, 2.0 633,000 September 30, 2017). 184,000 $58,000 17.3% December 15, 2017. September 30, 2017, 497,000 $157,000 September 30, 2017). SPAR Todopromo has secured a line of credit facility with BBVA Bancomer Ban k for 5.0 $274,000 September 30, 2017). March 15, 2016, March 2018. 4%, 11.4% September 2017. September 30, 2017 zero The Company had scheduled future maturities of loans as of September 30, 2017, Interest Rate as of September 30 , 2017 2017 2018 USA - Sterling National Bank 4.8 % $ – 5,720 Japan - Mizuho Bank 0.1 % 7 $ 4 Australia - Oxford Funding Pty Ltd. 6.4 % 334 – Brazil – Bradesco Bank 17.3 % 157 – Total $ 498 $ 5,724 Summary of Unused Company Credit and Other Debt Facilities (in thousands): September 30, 2017 December 31, 201 6 Unused Availability : U nited States $ 3,280 $ 500 Australia 606 688 Mexico 274 241 Brazil 475 – Total Unused Availability $ 4,635 $ 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, and possible litigation expenses could have a material adverse effect on the Company's cash resources and its ongoing ability to fund operations. See Note 9 Legal Matters Potential Adverse Effects of the SBS Litigation , .

Note 6 - Related-party Transact

Note 6 - Related-party Transactions	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	6 . Related-Party Transactions 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 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 administe rs those services through local and regional administrators, substantially all of whom are provided by SAS. The Company paid $19.6 $15.8 nine September 30, 2017 2016, 6,400 75% 78% nine September 30, 2017 2016, $3.2 $3.1 nine September 30, 2017 2016, 60 61 September 30, 2017 2016, 90% 92% nine September 30, 2017 2016, $22.8 $19.0 nine September 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 This is not not may July 2015 December 2016, July 2017 September 30, 2017, 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 nine September 30, 2017 2016 $218,000 $587,000, 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 to the extent reimbursement is approved by the Company in its discretion), the failure of SBS to satisfy any such judgment or similar amount resulting from any adverse legal determination against SBS, any claim by SBS, SAS, any other related party or any third On June 14, 2016, In order to provide continuity with SAS's Prior Agreement, the SAS Agreement is effective and governs the relationship of the parties as of 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 (other than Mr. Peter W. Brown pursuant to previously approved budgets) has been reimbursed or approved to date by the Company, and no not not may International Related Party Services 2014 December 2016. 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% 's wife, is the sole stockholder and a director of NMA and a director of NMS. NMA is an affiliate of the Company but is 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%, similar to those provided by MPT. MPT owns the building where Meridian is headquartered and is subleased to Meridian. MCPT provides a fleet of approximately 160 4 SPAR Todopromo is a consolidated international subsidiary of the Company and is owned 51% 49% 90% for the three nine September 30, 2017 2016. In August 2016, December 31, 2017, On September 8, 2016, one 100% 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. ccordingly, JKC and JDM are each a related party in respect of the Company. EILLC is owned by, Peter Brown who is a citizen and resident of the USA and a related party in respect of the Company (See Domestic Related Party Services 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 d iaries 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 each entity's only customer), and accordingly the Company generally has been able to negotiate better terms, receives more personal and responsive service and is more likely to receive credits and other financial accommodations from SBS, SAS, NRS, MPT, MCPT, MHT, CON, JFMD and KMSA than the Company could reasonably expect to receive from an unrelated service provider who has significant other customers and business. SBS, SAS and other material affiliate contracts and arrangements are annually reviewed and considered for approval by SGRP's Audit Committee, subject to the ongoing negotiations with SBS as described above. Summary of Related Party Services: The following costs of affiliates were charged to the Company (in thousands): Three Months Ended September 30 , Nine Months Ended September 30 , 201 7 201 6 201 7 201 6 Services provided by affiliates: Field merchandiser and other expenses (SBS) $ 6,788 $ 5,491 $ 19,593 $ 15,828 Field administration and other expenses (SAS) 1,044 1,011 3,178 3,138 Office and vehicle rental expenses (MPT) 30 8 46 32 Vehicle rental expenses (MCPT) 579 245 870 618 Office and vehicle rental expenses (MHT) 85 34 126 85 Field merchandiser expenses (NDS Reklam) – 1 – 1 Consulting and administrative services (CON) 61 74 181 241 Legal Services (KMSA) 31 – 79 – Warehousing rental (JFMD) 13 3 38 3 Total services provided by affiliates $ 8,631 $ 6,867 $ 24,111 $ 19,946 D ue to affiliates consists of the following (in thousands): September 30 , December 31, 201 7 201 6 Loans from local investors: (1) Australia $ 250 $ 231 Mexico 1,001 1,001 Brazil 139 139 China 720 761 South Africa 15 – NMS LLC – 348 Accrued Expenses due to affiliates: SBS/SAS 1,883 869 Total due to affiliates $ 4,008 $ 3,349 ( 1 Represent loans from the local investors into the Company's subsidiaries (representing their proportionate share of working capital loans). The loans have 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	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Preferred Stock [Text Block]	7 . Preferred Stock 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 September 30, 2017, no

Note 8 - Stock-based Compensati

Note 8 - Stock-based Compensation and Other Plans	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	8 . Stock-Based Compensation and Other Plans 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 September 30, 2017, 677,488 2008 third 733,000 550,000 183,000 The Company recognized $37,000 $86,000 three September 30, 2017 2016, The tax benefit available from stock based compensation expense related to stock option during the three September 30, 2017 2016 $14,000 $33,000 $146,000 $220,000 nine September 30, 2017 2016, nine September 30, 2017 2016 $55,000 $84,000, September 30, 2017, $505,000. During the three September 30, 2017 2016, $11,000 $9,000, The tax benefit available to the Company from stock based compensation expense related to restricted stock during both three September 30, 2017 2016 $4,000. nine September 30, 2017 2016, $32,000 $39,000, nine September 30, 2017 2016 $12,000 $15,000, September 30, 2017, $24,000.

Note 9 - Commitments and Contin

Note 9 - Commitments and Contingencies	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	9 . Commitments and Contingencies 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 September 30, 2017 2016 $39,000 $144,000, nine September 30, 2017 2016 $218,000 $587,000, 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 two September 11, 2017, December 19, 2017, 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 not September 19, 2017 October 24, 2017, January 31, 2018. 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	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	10 . Segment Information 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 September 30, Nine Months Ended September 30, 2017 2016 2017 2016 Revenue: United States $ 15,062 $ 11,332 $ 40,069 $ 32,268 International 33,690 22,106 91,292 57,513 Total revenue $ 48,752 $ 33,438 $ 131,361 $ 89,781 Operating income (loss): United States $ 343 $ (184 ) $ 701 $ (120 ) International 485 614 1,583 1,496 Total operating income $ 828 $ 430 $ 2,284 $ 1,376 Interest expense (income): United States $ 56 $ 36 $ 158 $ 88 International 54 15 (41 ) 23 Total interest expense $ 110 $ 51 $ 117 $ 111 Other (income), net: United States $ – $ – $ – $ – International (78 ) (78 ) (275 ) (183 ) Total other (income), net $ (78 ) $ (78 ) $ (275 ) $ (183 ) Income (loss) before income tax expense: United States $ 287 $ (220 ) $ 543 $ (208 ) International 509 677 1,899 1,656 Total income before income tax expense $ 796 $ 457 $ 2,442 $ 1,448 Income tax (benefit) expense: United States $ 14 $ (306 ) $ (71 ) $ (394 ) International 196 275 978 594 Total income tax (benefit) expense $ 210 $ (31 ) $ 907 $ 200 Net income: United States $ 273 $ 86 $ 614 $ 186 International 313 402 921 1,062 Total net income $ 586 $ 488 $ 1,535 $ 1,248 Depreciation and amortization: United States $ 339 $ 334 $ 1,018 $ 1,014 International 148 152 508 445 Total depreciation and amortization $ 487 $ 486 $ 1,526 $ 1,459 Capital expenditures: United States $ 172 $ 291 $ 683 $ 798 International 183 151 363 376 Total capital expenditures $ 355 $ 442 $ 1,046 $ 1,174 Note: There were no three nine September 30, 2017 2016. September 30, December 31, 201 7 201 6 Assets: United States $ 21,804 $ 22,189 International 36,754 32,662 Total assets $ 58,558 $ 54,851 Geographic Data (in thousands) Three Months Ended September 30 , Nine Months Ended September 30 , 20 1 7 201 6 20 1 7 201 6 International revenue: % of consolidated net revenue % of consolidated net revenue % of consolidated net revenue % of consolidated net revenue Brazil $ 11,132 22.8 % $ 1,850 5.5 % $ 29,232 22.3 % $ 1,850 2.1 % South Africa 6,703 13.7 5,936 17.8 19,646 15.0 14,871 16.6 Mexico 6,115 12.5 5,495 16.4 16,177 12.3 15,600 17.4 China 2,868 5.9 3,029 9.1 7,396 5.6 8,646 9.6 Japan 2,426 5.0 1,799 5.4 5,970 4.5 5,157 5.7 India 1,947 4.0 1,523 4.6 5,397 4.1 4,203 4.7 Canada 1,499 3.1 1,453 4.3 4,544 3.5 4,582 5.1 Australia 935 1.9 945 2.8 2,741 2.1 2,359 2.6 Turkey 65 0.1 76 0.2 189 0.1 245 0.3 Total international revenue $ 33,690 69.0 % $ 22,106 66.1 % $ 91,292 69.5 % $ 57,513 64.1 % September 30 , December 31, 20 17 20 16 Long lived assets: United States $ 8,061 $ 8,594 International 4,382 3,965 Total long lived assets $ 12,443 $ 12,559

Note 11 - Purchase of Interests

Note 11 - Purchase of Interests in Subsidiaries	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Business Combination Disclosure [Text Block]	1 1. 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, 000 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 C ash $ 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 The following table contains unaudited pro forma revenue and net income for SPAR Group, Inc. assuming SPAR Brasil closed on January 1, 2016 ( Revenue Net (Loss) Consolidated supplemental pro forma for the nine month period ended September 30, 2016 $ 113,783 $ (194 ) 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	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Significant Accounting Policies [Text Block]	1 2. New Accounting Pronouncements ASU 2017 09, 718, – Stock Compensation, such that an entity must apply modification accounting to changes in the terms or conditions of a share-based payment award unless all of the following criteria are met: ( 1 not not 2 3 December 15, 2017, 2017 09 In January 2017, 2017 04 2017 04 350 2017 04, no 's fair value. ASU 2017 04 December 15, 2019. 2017 04 In January 2017, 2017 01, 2017 01 December 31, 2017. the Company's consolidated financial statements will depend on the facts and circumstances of any specific future transactions. ASU 2016 17, 810, not two "power" and "economics"), but it revises one 2016 17 December 15, 2016, 2016 17 December 15, 2016, December 15, 2017. not 2015 02 2016 17 2015 02 2015 02. 2015 02 2016 17 2015 02 In August 2016, 2016 15, 2016 15" December 15, 2017, not 's consolidated financial statements. In June 2016, 2016 13 not e a loss has been incurred. This ASU is effective for interim and annual reporting periods beginning after December 15, 2019 December 15, 2018. In March 2016, No. 2016 09, – Stock Compensation (Topic 718 2016 09" December 15, 2016. January 1, 2017, 2016 09. In February 2016, 2016 02 12 Consistent with current U.S. Generally Accepted Accounting Principles ("GAAP"), the presentation of expenses and cash flows will depend primarily on the classification of the lease as either a finance or an operating lease. The new standard also requires additional quantitative and qualitative disclosures regarding the amount, timing and uncertainty of cash flows arising from leases in order to provide additional information about the nature of an organization's leasing activities. This ASU is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2018 may In November 2015, 2015 17, 740 first 2017, $471,000 $2,389,000. In May 2014, 2014 09 2015 2016, revenue guidance for revenue arising from contracts with customers. The objective of the new standard is for companies to recognize revenue when it transfers the promised goods or services to its customers at an amount that represents what the company expects to be entitled to in exchange for those goods or services. Additionally, the new standard requires enhanced disclosures about the nature, amount, timing, and uncertainty of revenue and cash flows arising from customer contracts, including revenue recognition policies to identify performance obligations, assets recognized from costs incurred to obtain and fulfill a contract, and significant judgments in measurement and recognition. The standard, as amended, will be effective for annual periods beginning after December 15, 2017, The Company, along with its third Company will elect upon adoption. Based on analysis to date, we currently believe our revenue recognition under the new standard will be mostly consistent with the current standard, with performance obligations being satisfied over time as our customers simultaneously receive and consume the benefits of our performance obligations. We expect that the disclosures in the notes to our consolidated financial statements related to revenue recognition will be significantly expanded under the new standard, specifically regarding quantitative and qualitative information about performance obligations. The Company expects to adopt the standard using the modified retrospective approach, under which the cumulative effect of the initial application of the new standard wi ll be recognized as an adjustment to the opening balance of retained earnings in the first 2018. 2014 09 may

Note 13 - Capital Lease Obligat

Note 13 - Capital Lease Obligations	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Capital Leases in Financial Statements of Lessee Disclosure [Text Block]	13 . Capital Lease Obligations 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 September 30, 2017 January 2017 $ 76 $ 19 $ 57 Annual future minimum lease payments required under the leases, together with the present value as of September 30, 2017, Year Ending December 31, Amount 201 7 $ 7 201 8 28 2019 28 Total 63 Less amount representing interest 4 Present value of net minimum lease payments included in accrued expenses and other current liabilities, and long term debt $ 59

Significant Accounting Policies

Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2017
Accounting Policies [Abstract]
New Accounting Pronouncements, Policy [Policy Text Block]	ASU 2017 09, 718, – Stock Compensation, such that an entity must apply modification accounting to changes in the terms or conditions of a share-based payment award unless all of the following criteria are met: ( 1 not not 2 3 December 15, 2017, 2017 09 In January 2017, 2017 04 2017 04 350 2017 04, no 's fair value. ASU 2017 04 December 15, 2019. 2017 04 In January 2017, 2017 01, 2017 01 December 31, 2017. the Company's consolidated financial statements will depend on the facts and circumstances of any specific future transactions. ASU 2016 17, 810, not two "power" and "economics"), but it revises one 2016 17 December 15, 2016, 2016 17 December 15, 2016, December 15, 2017. not 2015 02 2016 17 2015 02 2015 02. 2015 02 2016 17 2015 02 In August 2016, 2016 15, 2016 15" December 15, 2017, not 's consolidated financial statements. In June 2016, 2016 13 not e a loss has been incurred. This ASU is effective for interim and annual reporting periods beginning after December 15, 2019 December 15, 2018. In March 2016, No. 2016 09, – Stock Compensation (Topic 718 2016 09" December 15, 2016. January 1, 2017, 2016 09. In February 2016, 2016 02 12 Consistent with current U.S. Generally Accepted Accounting Principles ("GAAP"), the presentation of expenses and cash flows will depend primarily on the classification of the lease as either a finance or an operating lease. The new standard also requires additional quantitative and qualitative disclosures regarding the amount, timing and uncertainty of cash flows arising from leases in order to provide additional information about the nature of an organization's leasing activities. This ASU is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2018 may In November 2015, 2015 17, 740 first 2017, $471,000 $2,389,000. In May 2014, 2014 09 In July 2015, one 2015 14 December 15, 2017, not December 15, 2016. Since the issuance of the original standard, the FASB has issued several other subsequent updates including the following: 1 2016 08 2 2016 10 3 605 2016 11 4 2016 12 5 2016 20 The Company is currently performing an analysis on the effect that the new standard will have on its revenue and expects it to be complete by the end 2017. not may The new standard permits two

Note 2 - Correction of Prior 21

Note 2 - Correction of Prior Period Financial Statements (Tables)	9 Months Ended
	Sep. 30, 2017
Notes Tables
Schedule of Error Corrections and Prior Period Adjustments [Table Text Block]	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 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. $ 148 $ (105 ) $ 43 $ (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)	9 Months Ended
	Sep. 30, 2017
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Three Months Ended September 30 , Nine Months Ended September 30 , 20 17 20 16 20 17 20 16 Numerator: Net income (loss) attributable to SPAR Group, Inc. $ 246 $ (58 ) $ 346 $ 84 Denominator: Weighted average shares used in basic net income per share calculation 20,602 20,607 20,633 20,580 Weighted average shares used in diluted net income per share calculation 21,320 20,607 21,331 21,299 Basic and diluted net income per common share $ 0.01 $ – $ 0.02 $ –

Note 5 - Credit Facilities (Tab

Note 5 - Credit Facilities (Tables)	9 Months Ended
	Sep. 30, 2017
Notes Tables
Schedule of Debt [Table Text Block]	Interest Rate as of September 30 , 2017 2017 2018 USA - Sterling National Bank 4.8 % $ – 5,720 Japan - Mizuho Bank 0.1 % 7 $ 4 Australia - Oxford Funding Pty Ltd. 6.4 % 334 – Brazil – Bradesco Bank 17.3 % 157 – Total $ 498 $ 5,724
Credit And Debt Facilities Unused Availability [Table Text Block]	September 30, 2017 December 31, 201 6 Unused Availability : U nited States $ 3,280 $ 500 Australia 606 688 Mexico 274 241 Brazil 475 – Total Unused Availability $ 4,635 $ 1,429

Note 6 - Related-party Transa24

Note 6 - Related-party Transactions (Tables)	9 Months Ended
	Sep. 30, 2017
Notes Tables
Schedule of Related Party Transactions [Table Text Block]	Three Months Ended September 30 , Nine Months Ended September 30 , 201 7 201 6 201 7 201 6 Services provided by affiliates: Field merchandiser and other expenses (SBS) $ 6,788 $ 5,491 $ 19,593 $ 15,828 Field administration and other expenses (SAS) 1,044 1,011 3,178 3,138 Office and vehicle rental expenses (MPT) 30 8 46 32 Vehicle rental expenses (MCPT) 579 245 870 618 Office and vehicle rental expenses (MHT) 85 34 126 85 Field merchandiser expenses (NDS Reklam) – 1 – 1 Consulting and administrative services (CON) 61 74 181 241 Legal Services (KMSA) 31 – 79 – Warehousing rental (JFMD) 13 3 38 3 Total services provided by affiliates $ 8,631 $ 6,867 $ 24,111 $ 19,946 D ue to affiliates consists of the following (in thousands): September 30 , December 31, 201 7 201 6 Loans from local investors: (1) Australia $ 250 $ 231 Mexico 1,001 1,001 Brazil 139 139 China 720 761 South Africa 15 – NMS LLC – 348 Accrued Expenses due to affiliates: SBS/SAS 1,883 869 Total due to affiliates $ 4,008 $ 3,349

Note 10 - Segment Information (

Note 10 - Segment Information (Tables)	9 Months Ended
	Sep. 30, 2017
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Three Months Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 Revenue: United States $ 15,062 $ 11,332 $ 40,069 $ 32,268 International 33,690 22,106 91,292 57,513 Total revenue $ 48,752 $ 33,438 $ 131,361 $ 89,781 Operating income (loss): United States $ 343 $ (184 ) $ 701 $ (120 ) International 485 614 1,583 1,496 Total operating income $ 828 $ 430 $ 2,284 $ 1,376 Interest expense (income): United States $ 56 $ 36 $ 158 $ 88 International 54 15 (41 ) 23 Total interest expense $ 110 $ 51 $ 117 $ 111 Other (income), net: United States $ – $ – $ – $ – International (78 ) (78 ) (275 ) (183 ) Total other (income), net $ (78 ) $ (78 ) $ (275 ) $ (183 ) Income (loss) before income tax expense: United States $ 287 $ (220 ) $ 543 $ (208 ) International 509 677 1,899 1,656 Total income before income tax expense $ 796 $ 457 $ 2,442 $ 1,448 Income tax (benefit) expense: United States $ 14 $ (306 ) $ (71 ) $ (394 ) International 196 275 978 594 Total income tax (benefit) expense $ 210 $ (31 ) $ 907 $ 200 Net income: United States $ 273 $ 86 $ 614 $ 186 International 313 402 921 1,062 Total net income $ 586 $ 488 $ 1,535 $ 1,248 Depreciation and amortization: United States $ 339 $ 334 $ 1,018 $ 1,014 International 148 152 508 445 Total depreciation and amortization $ 487 $ 486 $ 1,526 $ 1,459 Capital expenditures: United States $ 172 $ 291 $ 683 $ 798 International 183 151 363 376 Total capital expenditures $ 355 $ 442 $ 1,046 $ 1,174
Reconciliation of Assets from Segment to Consolidated [Table Text Block]	September 30, December 31, 201 7 201 6 Assets: United States $ 21,804 $ 22,189 International 36,754 32,662 Total assets $ 58,558 $ 54,851
Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area [Table Text Block]	Three Months Ended September 30 , Nine Months Ended September 30 , 20 1 7 201 6 20 1 7 201 6 International revenue: % of consolidated net revenue % of consolidated net revenue % of consolidated net revenue % of consolidated net revenue Brazil $ 11,132 22.8 % $ 1,850 5.5 % $ 29,232 22.3 % $ 1,850 2.1 % South Africa 6,703 13.7 5,936 17.8 19,646 15.0 14,871 16.6 Mexico 6,115 12.5 5,495 16.4 16,177 12.3 15,600 17.4 China 2,868 5.9 3,029 9.1 7,396 5.6 8,646 9.6 Japan 2,426 5.0 1,799 5.4 5,970 4.5 5,157 5.7 India 1,947 4.0 1,523 4.6 5,397 4.1 4,203 4.7 Canada 1,499 3.1 1,453 4.3 4,544 3.5 4,582 5.1 Australia 935 1.9 945 2.8 2,741 2.1 2,359 2.6 Turkey 65 0.1 76 0.2 189 0.1 245 0.3 Total international revenue $ 33,690 69.0 % $ 22,106 66.1 % $ 91,292 69.5 % $ 57,513 64.1 %
Reconciliation Of Long Lived Assets From Segments To Consolidated [Table Text Block]	September 30 , December 31, 20 17 20 16 Long lived assets: United States $ 8,061 $ 8,594 International 4,382 3,965 Total long lived assets $ 12,443 $ 12,559

Note 11 - Purchase of Interes26

Note 11 - Purchase of Interests in Subsidiaries (Tables)	9 Months Ended
	Sep. 30, 2017
Notes Tables
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	C ash $ 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 nine month period ended September 30, 2016 $ 113,783 $ (194 )

Note 13 - Capital Lease Oblig27

Note 13 - Capital Lease Obligations (Tables)	9 Months Ended
	Sep. 30, 2017
Notes Tables
Schedule of Capital Leased Assets [Table Text Block]	Start Date: Original Cost Accumulated Amortization Net Book Value at September 30, 2017 January 2017 $ 76 $ 19 $ 57
Schedule of Future Minimum Lease Payments for Capital Leases [Table Text Block]	Year Ending December 31, Amount 201 7 $ 7 201 8 28 2019 28 Total 63 Less amount representing interest 4 Present value of net minimum lease payments included in accrued expenses and other current liabilities, and long term debt $ 59

Note 2 - Correction of Prior 28

Note 2 - Correction of Prior Period Financial Statements (Details Textual) $ in Millions	9 Months Ended
	Sep. 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			9 Months Ended			12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016		Sep. 30, 2017	Sep. 30, 2016		Dec. 31, 2016
Accumulated other comprehensive loss	$ (2,060)	$ (1,991)		$ (2,060)	$ (1,991)		$ (2,407)	[1]
Total SPAR Group, Inc. equity	20,500	19,945		20,500	19,945		19,677	[1]
Non-controlling interest	4,827	5,201		4,827	5,201		5,405	[1]
Comprehensive income attributable to non-controlling interest	(318)	(651)	[2]	(1,523)	(807)	[2]	(1,011)
Comprehensive loss attributable to SPAR Group, Inc.	$ 207	43	[2]	$ 693	(54)	[2]	(381)
Scenario, Previously Reported [Member]
Accumulated other comprehensive loss		(3,364)			(3,364)		(3,995)
Total SPAR Group, Inc. equity		18,572			18,572		18,089
Non-controlling interest		6,574			6,574		6,993
Comprehensive income attributable to non-controlling interest		(546)			(1,164)		(1,583)
Comprehensive loss attributable to SPAR Group, Inc.		148			(411)		(953)
Restatement Adjustment [Member]
Accumulated other comprehensive loss		1,373			1,373		1,588
Total SPAR Group, Inc. equity		1,373			1,373		1,588
Non-controlling interest		(1,373)			(1,373)		(1,588)
Comprehensive income attributable to non-controlling interest		(105)			357		572
Comprehensive loss attributable to SPAR Group, Inc.		$ (105)			$ 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	9 Months Ended
	Jun. 30, 2017	Sep. 30, 2017
Number of Countries in which Entity Operates		10
Number of Reportable Segments	2	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			9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016		Sep. 30, 2017	Sep. 30, 2016
Net income (loss) attributable to SPAR Group, Inc.	$ 246	$ (58)	[1]	$ 346	$ 84	[1]
Weighted average shares used in basic net income per share calculation (in dollars per share)	$ 20,602	$ 20,607		$ 20,633	$ 20,580
Weighted average shares used in diluted net income per share calculation (in dollars per share)	21,320	20,607		21,331	21,299
Basic and diluted net income per common share (in dollars per share)	$ 0.01		[1]	$ 0.02		[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 (¥)	Sep. 30, 2017USD ($)	Sep. 30, 2017JPY (¥)	Sep. 30, 2017MXN	Sep. 30, 2017AUD	Sep. 30, 2017BRL	Mar. 03, 2017USD ($)	Dec. 26, 2016BRL	Nov. 29, 2016BRL	Mar. 07, 2011JPY (¥)
Mizuho Bank [Member]
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							$ 11,000	¥ 1,200,000
Line of Credit Facility, Interest Rate at Period End							0.10%	0.10%	0.10%	0.10%	0.10%
Itau Bank [Member]
Line of Credit Facility, Maximum Borrowing Capacity				$ 475,000										BRL 1,500,000
Long-term Line of Credit							$ 0
Debt Instrument, Interest Rate, Monthly				2.08%
Bradeso Bank [Member]
Debt Instrument, Face Amount	$ 633,000												BRL 2,000,000
Debt Instrument, Periodic Payment	$ 58,000	BRL 184,000
Debt Instrument, Interest Rate, Stated Percentage	17.30%												17.30%
Loans Payable							$ 157,000				BRL 497,000
Line of Credit Facility, Interest Rate at Period End							17.30%	17.30%	17.30%	17.30%	17.30%
Sterling Credit Facility [Member]
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%
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
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							$ 940,000			AUD 1.2
Percent Of Eligible Domestic Accounts Receivable Less Certain Reserves To Calculate Borrowing Availability							80.00%	80.00%	80.00%	80.00%	80.00%
Long-term Line of Credit							$ 334,000
Revolving Credit Facility [Member] | BBVA Bancomer Bank [Member]
Line of Credit Facility, Maximum Borrowing Capacity							274,000		MXN 5
Long-term Line of Credit							$ 0
Line of Credit Facility, Interest Rate at Period End							11.40%	11.40%	11.40%	11.40%	11.40%
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	Sep. 30, 2017USD ($)
2,017	$ 498
2,018	$ 5,724
Sterling Credit Facility [Member]
Interest Rate	4.80%
2,017
2,018	$ 5,720
Mizuho Bank [Member]
Interest Rate	0.10%
2,017	$ 7
2,018	$ 4
Oxford Funding Pty Ltd [Member]
Interest Rate	6.40%
2,017	$ 334
2,018
Bradeso Bank [Member]
Interest Rate	17.30%
2,017	$ 157
2,018

Note 5 - Credit Facilities - Un

Note 5 - Credit Facilities - Unused Availability (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Unused Availability	$ 4,635	$ 1,429
UNITED STATES
Unused Availability	3,280	500
AUSTRALIA
Unused Availability	606	688
MEXICO
Unused Availability	274	241
BRAZIL
Unused Availability	$ 475

Note 6 - Related-party Transa35

Note 6 - Related-party Transactions (Details Textual)	Sep. 08, 2016USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)	May 31, 2016	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2017
Related Party Transaction, Expenses from Transactions with Related Party		$ 8,631,000	$ 6,867,000		$ 24,111,000	$ 19,946,000
SGRP Holdings [Member]
Business Acquisition, Percentage of Voting Interests Acquired	100.00%
Merhold Property Trust [Member]
Lessee, Operating Lease, Term of Contract					4 years
Merhold Holding Trust [Member]
Number Of Vehicles Leased					160
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					6,400
Number of National, Regional, and District Administrators					60	61
Related Party Transaction, Reimbursement of Legal Expenses from Transaction with Related Party		$ 39,000	$ 144,000		$ 218,000	$ 587,000
SBS [Member] | Domestic Merchandising Specialists Field Force [Member]
Payments for Related Party Services					$ 19,600,000	$ 15,800,000
Percent Of Service Provided By Related Party					75.00%	78.00%
SBS [Member] | Domestic Field Management [Member]
Payments for Related Party Services					$ 3,200,000	$ 3,100,000
Percent Of Service Provided By Related Party					90.00%	92.00%
Related Party Transaction, Expenses from Transactions with Related Party					$ 22,800,000	$ 19,000,000
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		9 Months Ended
		Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Services provided by affiliates		$ 8,631	$ 6,867	$ 24,111	$ 19,946
Due to affiliates	[1]	4,008		4,008		$ 3,349	[2]
Loans Due to Affiliates [Member] | Local Investors in Australia [Member]
Due to affiliates	[1]	250		250		231
Loans Due to Affiliates [Member] | Local Investors in Mexico [Member]
Due to affiliates	[1]	1,001		1,001		1,001
Loans Due to Affiliates [Member] | Local Investors in Brazil [Member]
Due to affiliates	[1]	139		139		139
Loans Due to Affiliates [Member] | Local Investors in China [Member]
Due to affiliates	[1]	720		720		761
Loans Due to Affiliates [Member] | Local Investors In South Africa [Member]
Due to affiliates	[1]	15		15
Loans Due to Affiliates [Member] | NMS LLC [Member]
Due to affiliates	[1]					348
Accrued Expenses Due to Affiliates [Member] | SBS [Member]
Due to affiliates	[1]	1,883		1,883		$ 869
Field Merchandiser Services SBS [Member]
Services provided by affiliates		6,788	5,491	19,593	15,828
Field Administration Expenses SAS [Member]
Services provided by affiliates		1,044	1,011	3,178	3,138
Office And Vehicle Rental MPT [Member]
Services provided by affiliates		30	8	46	32
Vehicle Rental MCPT [Member]
Services provided by affiliates		579	245	870	618
Office And Vehicle Rental MHT [Member]
Services provided by affiliates		85	34	126	85
Field Merchandiser Services NDS Reklam [Member]
Services provided by affiliates			1		1
Consulting and Administrative Services (CON) [Member]
Services provided by affiliates		61	74	181	241
Legal Services (KMSA) [Member]
Services provided by affiliates		31		79
Warehouse Rental (JFMD) [Member]
Services provided by affiliates		$ 13	$ 3	$ 38	$ 3
[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	9 Months Ended
	Sep. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	[1]	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	$ 0.01
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		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Restricted Stock [Member]
Allocated Share-based Compensation Expense	$ 11,000	$ 9,000	$ 32,000	$ 39,000
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense	4,000	4,000	12,000	15,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized	$ 24,000		$ 24,000
The 2008 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	677,488		677,488
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	733,000
Allocated Share-based Compensation Expense	$ 37,000	86,000	$ 146,000	220,000
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense	14,000	$ 33,000	55,000	$ 84,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized	$ 505,000		$ 505,000
The 2008 Plan [Member] | Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	550,000
The 2008 Plan [Member] | Certain Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	183,000

Note 9 - Commitments and Cont39

Note 9 - Commitments and Contingencies (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
SBS [Member]
Related Party Transaction, Reimbursement of Legal Expenses from Transaction with Related Party	$ 39,000	$ 144,000	$ 218,000	$ 587,000

Note 10 - Segment Information40

Note 10 - Segment Information (Details Textual) $ in Thousands	3 Months Ended			6 Months Ended	9 Months Ended
	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)		Jun. 30, 2017	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)
Number of Reportable Segments				2	2
Revenue, Net	$ 48,752	$ 33,438	[1]		$ 131,361	$ 89,781	[1]
Intersegment Eliminations [Member]
Revenue, Net	$ 0	$ 0			$ 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			9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016		Sep. 30, 2017		Sep. 30, 2016
Revenue, Net	$ 48,752	$ 33,438	[1]	$ 131,361		$ 89,781	[1]
Operating income (loss)	828	430	[1]	2,284		1,376	[1]
Interest expense	110	51	[1]	117		111	[1]
Other income, net	(78)	(78)	[1]	(275)		(183)	[1]
Income before income tax expense	796	457	[1]	2,442		1,448	[1]
Income tax expense	210	(31)	[1]	907		200	[1]
Net income	586	488	[1]	1,535	[2]	1,248	[1]
Net income attributable to non-controlling interest	(340)	(546)	[1]	(1,189)		(1,164)	[1]
Depreciation and amortization	487	486	[1]	1,526		1,459	[1]
Net income (loss) attributable to SPAR Group, Inc.	246	(58)	[1]	346		84	[1]
Capital expenditures	355	442		1,046		1,174
US Segment [Member]
Revenue, Net	15,062	11,332		40,069		32,268
Operating income (loss)	343	(184)		701		(120)
Interest expense	56	36		158		88
Other income, net
Income before income tax expense	287	(220)		543		(208)
Income tax expense	14	(306)		(71)		(394)
Net income	273	86		614		186
Net income attributable to non-controlling interest	339	334		1,018		1,014
Net income (loss) attributable to SPAR Group, Inc.	172	291		683		798
International Segment [Member]
Revenue, Net	33,690	22,106		91,292		57,513
Operating income (loss)	485	614		1,583		1,496
Interest expense	54	15		(41)		23
Other income, net	(78)	(78)		(275)		(183)
Income before income tax expense	509	677		1,899		1,656
Income tax expense	196	275		978		594
Net income	313	402		921		1,062
Net income attributable to non-controlling interest	148	152		508		445
Net income (loss) attributable to SPAR Group, Inc.	$ 183	$ 151		$ 363		$ 376
[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	Sep. 30, 2017	Dec. 31, 2016
Assets	$ 58,558	$ 54,851	[1]
US Segment [Member]
Assets	21,804	22,189
International Segment [Member]
Assets	$ 36,754	$ 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			9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016		Sep. 30, 2017	Sep. 30, 2016
Revenue, Net	$ 48,752	$ 33,438	[1]	$ 131,361	$ 89,781	[1]
BRAZIL
Revenue, Net	$ 11,132	$ 1,850		$ 29,232	$ 1,850
% of consolidated net revenue	22.80%	5.50%		22.30%	2.10%
SOUTH AFRICA
Revenue, Net	$ 6,703	$ 5,936		$ 19,646	$ 14,871
% of consolidated net revenue	13.70%	17.80%		15.00%	16.60%
MEXICO
Revenue, Net	$ 6,115	$ 5,495		$ 16,177	$ 15,600
% of consolidated net revenue	12.50%	16.40%		12.30%	17.40%
CHINA
Revenue, Net	$ 2,868	$ 3,029		$ 7,396	$ 8,646
% of consolidated net revenue	5.90%	9.10%		5.60%	9.60%
JAPAN
Revenue, Net	$ 2,426	$ 1,799		$ 5,970	$ 5,157
% of consolidated net revenue	5.00%	5.40%		4.50%	5.70%
INDIA
Revenue, Net	$ 1,947	$ 1,523		$ 5,397	$ 4,203
% of consolidated net revenue	4.00%	4.60%		4.10%	4.70%
CANADA
Revenue, Net	$ 1,499	$ 1,453		$ 4,544	$ 4,582
% of consolidated net revenue	3.10%	4.30%		3.50%	5.10%
AUSTRALIA
Revenue, Net	$ 935	$ 945		$ 2,741	$ 2,359
% of consolidated net revenue	1.90%	2.80%		2.10%	2.60%
TURKEY
Revenue, Net	$ 65	$ 76		$ 189	$ 245
% of consolidated net revenue	0.10%	0.20%		0.10%	0.30%
International [Member]
Revenue, Net	$ 33,690	$ 22,106		$ 91,292	$ 57,513
% of consolidated net revenue	69.00%	66.10%		69.50%	64.10%
[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	Sep. 30, 2017	Dec. 31, 2016
Long lived assets	$ 12,443	$ 12,559
UNITED STATES
Long lived assets	8,061	8,594
International [Member]
Long lived assets	$ 4,382	$ 3,965

Note 11 - Purchase of Interes45

Note 11 - Purchase of Interests in Subsidiaries (Details Textual) - Sep. 13, 2016	USD ($)	BRL
Sublease Agreement [Member]
Lessee, Operating Lease, Term of Contract	1 year	1 year
Operating Lease, Monthly Rent	$ 65,000	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

Note 11 - Purchase of Interes46

Note 11 - Purchase of Interests in Subsidiaries - Assets and Liabilities Acquired (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016	[1]	Sep. 13, 2016
Goodwill	$ 1,841	$ 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] $ in Thousands	9 Months Ended
	Sep. 30, 2016USD ($)
Consolidated supplemental pro forma for the nine month period ended September 30, 2016	$ 113,783
Consolidated supplemental pro forma for the nine month period ended September 30, 2016	$ (194)

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)	Sep. 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	Sep. 30, 2017USD ($)
Original cost	$ 76
Accumulated amortization	19
Net book value	$ 57

Note 13 - Capital Lease Oblig51

Note 13 - Capital Lease Obligations - Future Minimum Lease Payments (Details) $ in Thousands	Sep. 30, 2017USD ($)
2,017	$ 7
2,018	28
2,019	28
Total	63
Less amount representing interest	4
Present value of net minimum lease payments included in accrued expenses and other current liabilities, and long term debt	$ 59