SPAR (SGRP) 10-Q 15 May 18 2018 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Mar. 31, 2018	May 07, 2018
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)		20,647,704
Document Type	10-Q
Document Period End Date	Mar. 31, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q1
Amendment Flag	false

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 8,862	$ 8,827
Accounts receivable, net	43,051	35,964
Prepaid expenses and other current assets	2,721	2,031
Total current assets	54,634	46,822
Property and equipment, net	2,819	2,712
Goodwill	3,173	1,836
Intangible assets, net	4,189	1,634
Deferred income taxes	3,063	3,055
Other assets	1,422	1,929
Total assets	69,300	57,988
Liabilities and equity
Accounts payable	7,868	7,341
Accrued expenses and other current liabilities	15,058	13,581
Due to affiliates	4,978	3,026
Customer incentives and deposits	1,427	1,539
Lines of credit and short-term loans	2,414	6,839
Total current liabilities	31,745	32,326
Long-term debt and other liabilities	8,996	107
Total liabilities	40,741	32,433
Commitments and Contingencies – See Note 8
Equity:
Preferred stock, $.01 par value: Authorized and available shares– 2,445,598 Issued and outstanding shares– None – March 31, 2018, and December 31, 2017
Common stock, $.01 par value: Authorized shares – 47,000,000 Issued shares – 20,680,717 – March 31, 2018, and December 31, 2017	207	207
Treasury stock, at cost 33,013 shares – March 31, 2018, and 104,398 shares – December 31, 2017	(36)	(115)
Additional paid-in capital	16,241	16,271
Accumulated other comprehensive loss	(1,690)	(1,690)
Retained earnings	5,101	4,977
Total SPAR Group, Inc. equity	19,823	19,650
Non-controlling interest	8,736	5,905
Total equity	28,559	25,555
Total liabilities and equity	$ 69,300	$ 57,988

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Mar. 31, 2018	Dec. 31, 2017
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)	33,013	104,398

Condensed Consolidated Statemen

Condensed Consolidated Statements of Income (Loss) and Comprehensive Income (Loss) (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Net revenues	$ 54,579	$ 39,886
Cost of revenues	44,849	31,838
Gross profit	9,730	8,048
Selling, general and administrative expense	8,458	7,058
Depreciation and amortization	542	505
Operating income	730	485
Interest expense (income)	199	(46)
Other (income), net	(72)	(62)
Income before income tax expense	603	593
Income tax expense	178	419
Net income	425	174
Net income attributable to non-controlling interest	(301)	(418)
Net income (loss) attributable to SPAR Group, Inc.	$ 124	$ (244)
Basic and diluted income (loss) per common share: (in dollars per share)	$ 0.01	$ (0.01)
Weighted average common shares – basic (in shares)	20,648	20,649
Weighted average common shares – diluted (in shares)	21,599	20,649
Net income	$ 425	$ 174
Other comprehensive (loss) income:
Foreign currency translation adjustments	(30)	164
Comprehensive income	395	338
Comprehensive income attributable to non-controlling interest	(271)	(516)
Comprehensive income (loss) attributable to SPAR Group, Inc.	$ 124	$ (178)

Condensed Consolidated Stateme5

Condensed Consolidated Statement of Equity (Unaudited) - 3 months ended Mar. 31, 2018 - 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, 2017	20,681	104
Balance at Dec. 31, 2017	$ 207	$ (115)	$ 16,271	$ (1,690)	$ 4,977	$ 5,905	$ 25,555
Share-based compensation			49				49
Exercise of stock options (in shares)		(71)
Exercise of stock options		$ 79	(79)
Distributions to non-controlling investors						(463)	(463)
Non-controlling interest related to Resource Plus acquisition						3,023	3,023
Other comprehensive income						(30)	(30)
Net income					124	301	425
Balance at March 31, 2018 (in shares) at Mar. 31, 2018	20,681	33
Balance at Mar. 31, 2018	$ 207	$ (36)	$ 16,241	$ (1,690)	$ 5,101	$ 8,736	$ 28,559

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Operating activities
Net income	$ 425	$ 174
Adjustments to reconcile net income to net cash (used in) provided by operating activities
Depreciation and amortization	542	505
Bad debt expense, net of recoveries	36	25
Share based compensation	49	55
Changes in operating assets and liabilities, net of effect of acquisition:
Accounts receivable	(7,108)	3,486
Prepaid expenses and other assets	(190)	56
Accounts payable	512	1,569
Accrued expenses, other current liabilities and customer incentives and deposits	5,117	440
Net cash (used in) provided by operating activities	(617)	6,310
Investing activities
Purchases of property and equipment and capitalized software	(487)	(284)
Purchase of Resource Plus subsidiary, net of cash acquired	767
Net cash provided by (used) in investing activities	280	(284)
Financing activities
Net (payments) borrowing on lines of credit	1,252	(3,192)
Proceeds from stock options exercised		7
Payments on term debt		(6)
Payments on capital lease obligations	(18)
Distribution to non-controlling investors	(463)	(2,101)
Net cash (used in) provided by financing activities	771	(5,292)
Effect of foreign exchange rate changes on cash	(399)	215
Net change in cash and cash equivalents	35	949
Cash and cash equivalents at beginning of year	8,827	7,324
Cash and cash equivalents at end of period	8,862	8,273
Supplemental disclosure of cash flows information
Interest paid	(137)	(109)
Income taxes paid	59	117
Supplemental disclosure of non-cash investing and financing activities:
Increase in non-controlling interest attributable to Resource Plus acquisition	3,023
Resource Plus deferred purchase price	2,300
Debt assumed through the Resource Plus acquisition	$ 865

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation	3 Months Ended
	Mar. 31, 2018
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	1. Basis of Presentation The unaudited, interim condensed 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 first March 31, 2018 ( 10 10 X. not December 31, 2017, 10 December 31, 2017, April 2, 2018 ( "2017 2018 April 18, 2018 ( "2018 1 1A 2017 2018 (i) SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT, (ii) CORPORATE GOVERNANCE, (iii) EXECUTIVE COMPENSATION, DIRECTORS AND OTHER INFORMATION and (iv) EXECUTIVE COMPENSATION, EQUITY AWARDS AND OPTIONS. not 2014 09 January 1, 2018. In May 2014, No. 2014 09 606 606 605 605 606 January 1, 2018 not The Company records revenue from contracts with it customers through the execution of Master Service Agreements (MSAs) that are effectuated through individual Statements of Work (SOW). The MSAs generally define the financial, service, and communication obligations between the client and SPAR while the SOWs state the project objective, scope of work, time frame, rate and driver in which SPAR will be paid. Only when the MSA and SOW are combined, can all five All of the Company’s contracts with customers have a duration of one 90% 30 On December 22, 2017, The Company is applying the guidance to address the accounting for income taxes under accounting standards in situations when a registrant does not not twelve 10 December 31, 2017, two one not may For the first 2018, no 2017 For the first 2018, first 2018, 25%, 38% first 2017. Accounting standards require that all tax positions be analyzed using a two first not second not first three 2018, not March 31, 2018, $112,000 March 31, 2018 $112,000

Note 2 - Business and Organizat

Note 2 - Business and Organization	3 Months Ended
	Mar. 31, 2018
Notes to Financial Statements
Nature of Operations [Text Block]	2. 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, 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 March 31, 2018, 10 two 1979, May 2001

Note 3 - Earnings Per Share

Note 3 - Earnings Per Share	3 Months Ended
	Mar. 31, 2018
Notes to Financial Statements
Earnings Per Share [Text Block]	3. 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 March 31 , 20 18 20 17 Numerator: Net income (loss) attributable to SPAR Group, Inc. $ 124 $ (244 ) Denominator: Weighted average shares used in basic net income per share calculation 20,648 20,649 Weighted average shares used in diluted net income per share calculation 21,599 20,649 Basic and diluted net income per common share $ 0.01 $ (0.01 )

Note 4 - Credit Facilities and

Note 4 - Credit Facilities and Other Debt	3 Months Ended
	Mar. 31, 2018
Notes to Financial Statements
Debt Disclosure [Text Block]	4. Credit Facilities and Other Debt PNC Credit Facility: On January 16, 2018, In order to obtain, document and govern the new PNC Credit Facility: SGRP and certain of its direct and indirect subsidiaries in the United States and Canada, namely SPAR Marketing Force, Inc., SPAR Assembly & Installation, Inc., and SPAR Canada Company (each, a "PNC Borrower" and collectively, the "PNC Borrowers"), and SPAR Canada, Inc., SPAR Acquisition, Inc., SPAR Group International, Inc., and SPAR Trademarks, Inc. (together with SGRP, each a "PNC Guarantor" and collectively, the "PNC Guarantors), entered into a Loan Agreement with PNC dated as of January 16, 2018 ( $9 January 16, 2018 ( January 16, 2018 ( January 16, 2018 ( The PNC Note currently requires the PNC Borrowers to pay interest on the loans thereunder equal to (A) the Daily LIBOR Rate (as defined therein) per annum, plus (B) two hundred fifty 2.50% March 31, 2018, 4.383% $6.1 Revolving loans of up to $9 85% January 16, 2020, no On January 16, 2018, $7.6 The PNC Credit Facility contains certain financial and other restrictive covenants and also limits certain expenditures by the PNC Loan Parties, including, but not March 31, 2018, Fifth Third Credit Facility: On January 9, 2018, 51% 10 Purchase of Interests in Subsidiaries - Resource Plus Acquisition, May 23, 2016, ( $3.5 May 23, 2018. April 11, 2018, May 23, 2020. no May 23, 2020, Revolving loans of up to $3.5 80% March 31, 2018, $780,000. not The Fifth Third Credit Facility currently requires Resource Plus to pay interest on the loans thereunder equal to [(A) the Daily LIBOR Rate (as defined in the agreement) per annum, plus (B) two hundred fifty 2.50% March 31, 2018, 4.383% Other Debt: Effective with the closing of the Resource Plus acquisition, the Company entered into promissory notes with the sellers totaling $2.7 Dec. 31st December 31, 2018 December 31, 2023, 1.85%. 10 Purchase of Interests in Subsidiaries, International Credit Facilities: SPARFACTS Australia Pty. Ltd. has a secured line of credit facility with National Australia Bank, effective October 31, 2017, $800,000 $615,000 March 31, 2018). 80% March 31, 2018 $443,000 On November 29, 2016, 4.0 $1.2 March 31, 2018). 80% No March 31, 2018. On December 26, 2016, 5.0 $1.6 March 31, 2018). 80% March 31, 2018, 5.3 $1.6 March 31, 2018). SPAR Todopromo has secured a line of credit facility with BBVA Bancomer Bank for 5.0 $275,000 March 31, 2018). March 15, 2016, March 2018. March 2020. 4%, 5% March 31, 2018. March 31, 2018 The Company had scheduled contractual future maturities of loans as of March 31, 2018, 10 Resource Plus Acquisition 12 Interest Rate as of March 31, 2018 2018 2019 2020 2021 2022 2023 USA - PNC Bank 4.383% $ – $ – $ 6,137 $ – $ – $ – USA – Fifth Third Bank 4.383% – – 780 – – – USA – Resource Plus Seller Notes 1.85% 333 333 334 300 300 1,100 Australia - National Australia Bank 6.3% 443 – – – – – Brazil – Daycoval Bank 1.28% 1,597 – – – – – Total $ 2,373 $ 333 $ 7,251 $ 300 $ 300 $ 1,100 Summary of Unused Company Credit and Other Debt Facilities (in thousands): March 31, 2018 December 31, 2017 Unused Availability: United States $ 5,583 $ 3,530 Australia 172 731 Mexico 275 254 Brazil 1,129 1,554 Total Unused Availability $ 7,159 $ 6,069 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 8 Legal Matters SBS and SGRP Litigation Generally , .

Note 5 - Related-party Transact

Note 5 - Related-party Transactions	3 Months Ended
	Mar. 31, 2018
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	5. 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, Executives, Officers, Employees, Consultants and other Representatives Amended and Restated (as of) March 15, 2018 ( may IV.11 I.2 Domestic Related Party Services, International Related Party Services, Related Party Transaction Summary, Related Party Transaction Summary, Affinity Insurance, and Other Related Party Transactions and Arrangements, below) SGRP's Audit Committee has the specific duty and responsibility to review and approve the overall fairness and terms 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 The Special Subcommittee engaged Morrison Valuation & Forensic Services, LLC ("Morrison"), to perform a third not not 8 Commitments and Contingencies - Legal Matters SBS Clothier Litigation The Company is currently unable to predict the remaining duration and final results of this review by the Special Subcommittee. 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 May 3, 2018, The Company executes the services it provides to its domestic clients primarily through field merchandising, auditing, assembly and other field personnel (each a "Field Specialist"), substantially all of whom have been independent contractors provided by SBS, and administers those services through local, regional, district and other personnel (each a "Field Administrator"), substantially all of whom have been provided by SAS. The Company paid $6.8 $5.9 three March 31, 2018 2017, 4,220 52% 83% three March 31, 2018 2017, $1.1 three March 31, 2018 2017, 57 55 91% 92% three March 31, 2018 2017 $7.9 $6.9 three March 31, 2018 2017, 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 to an arrangement for a revised Cost Plus Fee equal to 2.96% December 1, 2014. The Company believes its net costs for Field Specialists for the three March 31, 2018 $270,000 No no not not may July 2017 March 31, 2018, 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 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 three March 31, 2018 2017 $60,000 $85,000, no not not not no not no Current material and potentially material proceedings against SBS and, in one 8 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. On May 7, 2018, July 31, 2018, third 13 Subsequent Events, . 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. No no not not may Peter W. Brown ("Peter Brown") was an employee of SAS, is the nephew of SGRP's major stockholder (and former Chairman, Director and Officer), Mr. Robert G. Brown, and is a director of SPAR BSMT and owns EILLC which owns 10% 2014 December 2016 May 3, 2018, 2013 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 Resource Plus, Inc. ("RPI"), is a consolidated domestic subsidiary of the Company and is owned jointly by SGRP through its indirect ownership of 51% 49% 10 Purchase of Interest in Subsidiaries 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% 2016. In August 2016, December 31, 2017, December 31, 2020. The Company’s subsidiary in Brazil, SPAR Brasil Serviços de Merchandising e Tecnologia S.A., a Brazilian corporation ("SPAR BSMT") has contracted with Ms. Karla Dagues Martins, a Brazilian citizen and resident sister to Mr. Jonathan Dagues Martins, President and a part owner of SPAR BSMT, 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' company, Karla Martins Sociedade de Advogados ("KMSA"). Accordingly, Mr. Jonathan Dagues Martins and Ms. Karla Dagues Martins are each an affiliate and a related party in respect of the Company. Summary of Related Party Transactions: The Company believes it is the largest and most important customer of SBS, SAS, MPT, MCPT, MHT, CON, JFMD and KMSA (and from time to time may The following costs of affiliates were charged to the Company (in thousands): Three Months Ended March 31 , 201 8 201 7 Services provided by affiliates: Field merchandiser and other expenses (SBS) $ 6,729 $ 5,875 Field administration and other expenses (SAS) 1,149 1,074 Office and vehicle rental expenses (MPT) 19 15 Vehicle rental expenses (MCPT) 339 297 Office and vehicle rental expenses (MHT) 53 40 Consulting and administrative services (CON) 59 96 Legal Services (KMSA) 26 24 Warehousing rental (JFMD) 12 11 Total services provided by affiliates $ 8,386 $ 7,432 * Includes substantially all overhead (in the case of SAS and SBS), or related overhead, plus any applicable markup. Due to affiliates consists of the following (in thousands): March 31 , December 31, 201 8 201 7 Loans from local investors:(1) Australia $ 246 $ 250 Mexico 1,001 1,001 Brazil 139 139 China 719 719 South Africa 33 24 Resource Plus 731 – Accrued Expenses due to affiliates: SBS/SAS 2,109 893 Total due to affiliates $ 4,978 $ 3,026 ( 1 no Affinity Insurance: In addition to the above, SAS purchases insurance coverage for worker compensation, casualty and property insurance risk for itself, for SBS on behalf of its Field Specialists that require such insurance coverage (all who do not 1% In addition to those required periodic premiums, Affinity also requires payment of cash collateral deposits ("Cash Collateral"), and Cash Collateral amounts are initially determined and from time to time re-determined (upward or downward) by Affinity. The Cash Collateral deposit with Affinity since 2012 $965,000; $379,000 $296,000 $290,000 $675,000 Affinity from time to time may ( Other Related Party Transactions and Arrangements: In July 1999, $49,000, no not Through arrangements with the Company, SBS (owned by Mr. Bartels and Mr. Brown), SAS (owned by Mr. Bartels and family members of Mr. Brown), and other companies owned by Mr. Brown 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.

Note 6 - Preferred Stock

Note 6 - Preferred Stock	3 Months Ended
	Mar. 31, 2018
Notes to Financial Statements
Preferred Stock [Text Block]	6. 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 March 31, 2018, no

Note 7 - Stock-based Compensati

Note 7 - Stock-based Compensation and Other Plans	3 Months Ended
	Mar. 31, 2018
Notes to Financial Statements
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	7. 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 March 31, 2018, 340,750 2008 first 25,000 The Company recognized $43,000 $62,000 three March 31, 2018 2017, three March 31, 2018 2017 $16,000 $23,000 March 31, 2018, $459,000. During the three March 31, 2018 2017, $6,000 $12,000, three March 31, 2018 2017 $2,000 $5,000, March 31, 2018, $10,000. At the 2018 May 2, 2018, 2018 13 Subsequent Events

Note 8 - Commitments and Contin

Note 8 - Commitments and Contingencies	3 Months Ended
	Mar. 31, 2018
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	8. 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's merchandising, audit, assembly and other services for its domestic clients are performed by field merchandising, auditing, assembly and other field personnel (each a "Field Specialist"). The Company's affiliate, SPAR Business Services, Inc. ("SBS"), during 2017 10,700 77% $25.9 not not not 5 Related Party Transactions - Domestic Related Party Services The appropriateness of SBS's treatment of its Field Specialists as independent contractors has been periodically subject to legal challenge (both currently and historically) by various states and others. SBS's expenses of defending those challenges and other proceedings have historically been reimbursed by the Company under SBS's Prior Agreement, and SBS's expenses of defending those challenges and other proceedings were reimbursed by the Company in the three March 31, 2018 2017 $60,000 $85,000, The Company has advised SBS that, since there is no As provided in SBS's Prior Agreement, the Company is not not not not Any prolonged continuation of or material increase in the legal defense costs of SBS (and thus the reimbursable expenses SBS may may There can be no no not no As the Company utilized the services of SBS to support its in-store merchandising needs in California, management of the Company determined, with the support of SGRP's Audit Committee and Board of Directors, that it will be shifting to an all employee servicing model for its Field Specialists in May 2018 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 The Parties are still proceeding with the damages phase of the Clothier Case, which trial is currently scheduled for late August 2018, 2018 one No not 1.5 no Currently the Company is not not Any prolonged continuation of or material increase in the legal defense costs of SBS (and thus the reimbursable expenses SBS may may third 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. 1 2 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, On November 13, 2017, October 2017 March 12, 2018, April 24, 2018, SBS and SGRP Litigation Generally Any prolonged continuation of or material increase in the legal defense costs of SBS (and thus the reimbursable expenses SBS may may no no not no 5 Related Party Transactions – Domestic Related Party Services

Note 9 - Segment Information

Note 9 - Segment Information	3 Months Ended
	Mar. 31, 2018
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	9. 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 March 31 , 201 8 201 7 Revenue: United States $ 18,369 $ 11,321 International 36,210 28,565 Total revenue $ 54,579 $ 39,886 Operating income (loss): United States $ (320 ) $ 64 International 1,050 421 Total operating income $ 730 $ 485 Interest expense (income): United States $ 14 $ 51 International 185 (97 ) Total interest expense (income) $ 199 $ (46 ) Other (income), net: United States $ 30 $ – International (102 ) (62 ) Total other (income), net $ (72 ) $ (62 ) Income (loss) before income tax expense: United States $ (364 ) $ 13 International 967 580 Total income before income tax expense $ 603 $ 593 Income tax (benefit) expense: United States $ (12 ) $ 249 International 190 170 Total income tax expense $ 178 $ 419 Net income (loss): United States $ (352 ) $ (236 ) International 777 410 Total net income $ 425 $ 174 Depreciation and amortization: United States $ 382 $ 340 International 160 165 Total depreciation and amortization $ 542 $ 505 Capital expenditures: United States $ 635 $ 266 International 437 94 Total capital expenditures $ 1,072 $ 360 Note: There were no three March 31, 2018 2017. March 31, December 31 , 2018 2017 Assets: United States $ 26,968 $ 17,511 International 42,332 40,477 Total assets $ 69,300 $ 57,988 March 31 , December 31, 20 18 20 17 Long lived assets: United States $ 10,881 $ 7,109 International 3,785 4,057 Total long lived assets $ 14,666 $ 11,166 Geographic Data Three Months Ended March 31 , 20 18 2017 International revenue: % of consolidated net revenue % of consolidated net revenue Brazil $ 13,410 24.6 % $ 9,943 24.9 % South Africa 7,444 13.6 6,027 15.1 Mexico 5,360 9.8 4,688 11.8 China 2,442 4.5 2,408 6.0 India 2,424 4.4 1,612 4.0 Japan 2,247 4.1 1,709 4.3 Canada 1,934 3.5 1,303 3.3 Australia 886 1.6 810 2.0 Turkey 63 0.1 65 0.2 Total international revenue $ 36,210 66.2 % $ 28,565 71.6 %

Note 10 - Purchase of Interests

Note 10 - Purchase of Interests in Subsidiaries	3 Months Ended
	Mar. 31, 2018
Notes to Financial Statements
Business Combination Disclosure [Text Block]	10. Resource Plus Acquisition On January 9, 2018, 51% 51% 70% may SGRP's subsidiary, SPAR Marketing Force, Inc. ("SMF"), purchased those equity interests in Resource Plus from Joseph L. Paulk and Richard Justus pursuant to separate Stock Purchase Agreements each dated as of October 13, 2017 ( $3,000,000 $150,000 January 9, 2018, $400,000 $2,600,000; $50,000 $100,000. January 1, 2018. $300,000, December 31 2018 December 31, 2023; December 31 2018 $33,333 December 31 $33,334 December 31, 2020. 1.85%. $400,000 5.0%. In connection with that closing, Mr. Paulk retired, while Mr. Justus continued as President of Resource Plus and received an Executive Officer Employment Terms and Severance Agreement with RPI ("ETSA"), with a base salary of $200,000 January 1, 2020, This acquisition will be accounted for using the purchase method of accounting with the purchase price allocated to the assets purchased and liabilities assumed based upon their estimated fair values at the date of acquisition. A summary of preliminary purchase price consideration to be allocated by SGRP in the acquisition of RPI is provided below: Cash consideration $ 456 Notes payable 2,300 Total consideration paid $ 2,756 The preliminary estimated assets acquired and liabilities assumed by SGRP are provided below: Cash and cash equivalents $ 1,223 Accounts receivable 2,699 Accounts payable (255 ) Property and equipment 155 Prepaid assets 86 Marketable securities 20 Other assets 50 Accrued expenses (1,389 ) Revolving line of credit (865 ) Other intangible assets 2,720 Residual goodwill 1,335 Estimated fair value of assets acquired 5,779 Non-controlling interest (3,023 ) Consideration paid for acquisition $ 2,756 The following table contains unaudited pro forma revenue and net income for SPAR Group, Inc. assuming SPAR Resource Plus closed on January 1, 2017 ( Revenue Net Loss Consolidated supplemental pro forma for the three month period ended March 31, 2017 $ 43,659 $ (249 ) 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 Resource Plus acquisition closed on January 1, 2017. may not may not may three March 31, 2018, $4.7 $58,000.

Note 11 - Summary of Significan

Note 11 - Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2018
Notes to Financial Statements
Significant Accounting Policies [Text Block]	11. New Accounting Pronouncements In February 2018, No. 2018 02, 220 2017 December 15, 2018, In January 2017, 2017 04 2017 04 350 2017 04, no 2017 04 December 15, 2019. 2017 04 In June 2016, 2016 13 not December 15, 2019 December 15, 2018. In February 2016, 2016 02 12 December 15, 2018

Note 12 - Capital Lease Obligat

Note 12 - Capital Lease Obligations	3 Months Ended
	Mar. 31, 2018
Notes to Financial Statements
Capital Leases in Financial Statements of Lessee Disclosure [Text Block]	12. Capital Lease Obligations The Company has two Start Date: Interest Rate Original Cost Accumulated Amortization Net Book Value at March 31, 2018 January 2017 5.8% $ 76 $ 31 $ 45 August 2017 6.4% $ 147 $ 33 $ 114 Annual future minimum lease payments required under the leases, together with the present value as of March 31, 2018, Year Ending December 31, 2018 $ 61 2019 82 2020 31 Total 174 Less amount representing interest 13 Present value of net minimum lease payments included in accrued expenses and other current liabilities, and long term debt $ 161

Note 13 - Subsequent Events

Note 13 - Subsequent Events	3 Months Ended
	Mar. 31, 2018
Notes to Financial Statements
Subsequent Events [Text Block]	13. Subsequent Events SAS Termination On May 7, 2018, July 31, 2018, may third Approval of 2018 In connection with the 2018 2018 not 2018 May 2, 2018. The 2018 2018 2008 one 600,000 2018 2008 2018 not May 28, 2018), no may 2008 2008 2008 2008 The 2018 May 31, 2019, no may 2018 no may 2018 tenth 10th 2018 2018 2018 2018 2018 2018 The 2018 may 600,000 "2018 The 2018 2018 422 1986 not may The shares of Common Stock that may 2018 2018

Significant Accounting Policies

Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2018
Accounting Policies [Abstract]
New Accounting Pronouncements, Policy [Policy Text Block]	New Accounting Pronouncements In February 2018, No. 2018 02, 220 2017 December 15, 2018, In January 2017, 2017 04 2017 04 350 2017 04, no 2017 04 December 15, 2019. 2017 04 In June 2016, 2016 13 not December 15, 2019 December 15, 2018. In February 2016, 2016 02 12 December 15, 2018

Note 3 - Earnings Per Share (Ta

Note 3 - Earnings Per Share (Tables)	3 Months Ended
	Mar. 31, 2018
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Three Months Ended March 31 , 20 18 20 17 Numerator: Net income (loss) attributable to SPAR Group, Inc. $ 124 $ (244 ) Denominator: Weighted average shares used in basic net income per share calculation 20,648 20,649 Weighted average shares used in diluted net income per share calculation 21,599 20,649 Basic and diluted net income per common share $ 0.01 $ (0.01 )

Note 4 - Credit Facilities an22

Note 4 - Credit Facilities and Other Debt (Tables)	3 Months Ended
	Mar. 31, 2018
Notes Tables
Schedule of Debt [Table Text Block]	Interest Rate as of March 31, 2018 2018 2019 2020 2021 2022 2023 USA - PNC Bank 4.383% $ – $ – $ 6,137 $ – $ – $ – USA – Fifth Third Bank 4.383% – – 780 – – – USA – Resource Plus Seller Notes 1.85% 333 333 334 300 300 1,100 Australia - National Australia Bank 6.3% 443 – – – – – Brazil – Daycoval Bank 1.28% 1,597 – – – – – Total $ 2,373 $ 333 $ 7,251 $ 300 $ 300 $ 1,100
Credit And Debt Facilities Unused Availability [Table Text Block]	March 31, 2018 December 31, 2017 Unused Availability: United States $ 5,583 $ 3,530 Australia 172 731 Mexico 275 254 Brazil 1,129 1,554 Total Unused Availability $ 7,159 $ 6,069

Note 5 - Related-party Transa23

Note 5 - Related-party Transactions (Tables)	3 Months Ended
	Mar. 31, 2018
Notes Tables
Schedule of Related Party Transactions [Table Text Block]	Three Months Ended March 31 , 201 8 201 7 Services provided by affiliates: Field merchandiser and other expenses (SBS) $ 6,729 $ 5,875 Field administration and other expenses (SAS) 1,149 1,074 Office and vehicle rental expenses (MPT) 19 15 Vehicle rental expenses (MCPT) 339 297 Office and vehicle rental expenses (MHT) 53 40 Consulting and administrative services (CON) 59 96 Legal Services (KMSA) 26 24 Warehousing rental (JFMD) 12 11 Total services provided by affiliates $ 8,386 $ 7,432 Due to affiliates consists of the following (in thousands): March 31 , December 31, 201 8 201 7 Loans from local investors:(1) Australia $ 246 $ 250 Mexico 1,001 1,001 Brazil 139 139 China 719 719 South Africa 33 24 Resource Plus 731 – Accrued Expenses due to affiliates: SBS/SAS 2,109 893 Total due to affiliates $ 4,978 $ 3,026

Note 9 - Segment Information (T

Note 9 - Segment Information (Tables)	3 Months Ended
	Mar. 31, 2018
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Three Months Ended March 31 , 201 8 201 7 Revenue: United States $ 18,369 $ 11,321 International 36,210 28,565 Total revenue $ 54,579 $ 39,886 Operating income (loss): United States $ (320 ) $ 64 International 1,050 421 Total operating income $ 730 $ 485 Interest expense (income): United States $ 14 $ 51 International 185 (97 ) Total interest expense (income) $ 199 $ (46 ) Other (income), net: United States $ 30 $ – International (102 ) (62 ) Total other (income), net $ (72 ) $ (62 ) Income (loss) before income tax expense: United States $ (364 ) $ 13 International 967 580 Total income before income tax expense $ 603 $ 593 Income tax (benefit) expense: United States $ (12 ) $ 249 International 190 170 Total income tax expense $ 178 $ 419 Net income (loss): United States $ (352 ) $ (236 ) International 777 410 Total net income $ 425 $ 174 Depreciation and amortization: United States $ 382 $ 340 International 160 165 Total depreciation and amortization $ 542 $ 505 Capital expenditures: United States $ 635 $ 266 International 437 94 Total capital expenditures $ 1,072 $ 360
Reconciliation of Assets from Segment to Consolidated [Table Text Block]	March 31, December 31 , 2018 2017 Assets: United States $ 26,968 $ 17,511 International 42,332 40,477 Total assets $ 69,300 $ 57,988
Reconciliation Of Long Lived Assets From Segments To Consolidated [Table Text Block]	March 31 , December 31, 20 18 20 17 Long lived assets: United States $ 10,881 $ 7,109 International 3,785 4,057 Total long lived assets $ 14,666 $ 11,166
Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area [Table Text Block]	Three Months Ended March 31 , 20 18 2017 International revenue: % of consolidated net revenue % of consolidated net revenue Brazil $ 13,410 24.6 % $ 9,943 24.9 % South Africa 7,444 13.6 6,027 15.1 Mexico 5,360 9.8 4,688 11.8 China 2,442 4.5 2,408 6.0 India 2,424 4.4 1,612 4.0 Japan 2,247 4.1 1,709 4.3 Canada 1,934 3.5 1,303 3.3 Australia 886 1.6 810 2.0 Turkey 63 0.1 65 0.2 Total international revenue $ 36,210 66.2 % $ 28,565 71.6 %

Note 10 - Purchase of Interes25

Note 10 - Purchase of Interests in Subsidiaries (Tables) - Resource Plus, Inc [Member]	3 Months Ended
	Mar. 31, 2018
Notes Tables
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Cash consideration $ 456 Notes payable 2,300 Total consideration paid $ 2,756 Cash and cash equivalents $ 1,223 Accounts receivable 2,699 Accounts payable (255 ) Property and equipment 155 Prepaid assets 86 Marketable securities 20 Other assets 50 Accrued expenses (1,389 ) Revolving line of credit (865 ) Other intangible assets 2,720 Residual goodwill 1,335 Estimated fair value of assets acquired 5,779 Non-controlling interest (3,023 ) Consideration paid for acquisition $ 2,756
Business Acquisition, Pro Forma Information [Table Text Block]	Revenue Net Loss Consolidated supplemental pro forma for the three month period ended March 31, 2017 $ 43,659 $ (249 )

Note 12 - Capital Lease Oblig26

Note 12 - Capital Lease Obligations (Tables)	3 Months Ended
	Mar. 31, 2018
Notes Tables
Schedule of Capital Leased Assets [Table Text Block]	Start Date: Interest Rate Original Cost Accumulated Amortization Net Book Value at March 31, 2018 January 2017 5.8% $ 76 $ 31 $ 45 August 2017 6.4% $ 147 $ 33 $ 114
Schedule of Future Minimum Lease Payments for Capital Leases [Table Text Block]	Year Ending December 31, 2018 $ 61 2019 82 2020 31 Total 174 Less amount representing interest 13 Present value of net minimum lease payments included in accrued expenses and other current liabilities, and long term debt $ 161

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Effective Income Tax Rate Reconciliation, Percent, Total	25.00%	38.00%
Unrecognized Tax Benefits, Ending Balance	$ 112,000

Note 2 - Business and Organiz28

Note 2 - Business and Organization (Details Textual)	3 Months Ended
	Mar. 31, 2018
Number of Countries in which Entity Operates	10
Number of Reportable Segments	2

Note 3 - Earnings Per Share - B

Note 3 - Earnings Per Share - Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Net Income (Loss) Attributable to Parent, Total	$ 124	$ (244)
Weighted average shares used in basic net income per share calculation (in dollars per share)	$ 20,648	$ 20,649
Weighted average shares used in diluted net income per share calculation (in dollars per share)	21,599	20,649
Basic and diluted net income per common share (in dollars per share)	$ 0.01	$ (0.01)

Note 4 - Credit Facilities an30

Note 4 - Credit Facilities and Other Debt (Details Textual) R$ in Millions, $ in Millions	Jan. 16, 2018USD ($)	Mar. 31, 2018USD ($)	Mar. 31, 2018USD ($)	Mar. 31, 2018USD ($)	Mar. 31, 2018MXN ($)	Mar. 31, 2018AUD ($)	Mar. 31, 2018BRL (R$)	Jan. 09, 2018USD ($)
Resource Plus Acquisition Note [Member]
Notes Payable, Total								$ 2,700,000
Debt Instrument, Interest Rate, Stated Percentage		1.85%	1.85%	1.85%	1.85%	1.85%	1.85%	1.85%
Resource Plus, Inc [Member]
Business Acquisition, Percentage of Voting Interests Acquired								51.00%
PNC Bank, National Association [Member]
Debt Instrument, Interest Rate, Stated Percentage		4.383%	4.383%	4.383%	4.383%	4.383%	4.383%
Fifth Third Bank [Member]
Debt Instrument, Interest Rate, Stated Percentage		4.383%	4.383%	4.383%	4.383%	4.383%	4.383%
National Australia Bank [Member]
Debt Instrument, Interest Rate, Stated Percentage		6.30%	6.30%	6.30%	6.30%	6.30%	6.30%
Itau Bank [Member]
Line of Credit Facility, Maximum Borrowing Capacity		$ 1,200,000	$ 1,200,000	$ 1,200,000			R$ 4.0
Long-term Line of Credit, Total		$ 0	$ 0	$ 0
Percent Of Eligible Domestic Accounts Receivable Less Certain Reserves To Calculate Borrowing Availability		80.00%	80.00%	80.00%	80.00%	80.00%	80.00%
Daycoval Bank [Member]
Debt Instrument, Interest Rate, Stated Percentage		1.28%	1.28%	1.28%	1.28%	1.28%	1.28%
Revolving Credit Facility [Member] | PNC Bank, National Association [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 9,000,000
Line of Credit Facility, Interest Rate at Period End		4.383%	4.383%	4.383%	4.383%	4.383%	4.383%
Long-term Line of Credit, Total		$ 6,100,000	$ 6,100,000	$ 6,100,000
Percent Of Eligible Domestic Accounts Receivable Less Certain Reserves To Calculate Borrowing Availability		85.00%	85.00%	85.00%	85.00%	85.00%	85.00%
Proceeds from Long-term Lines of Credit	$ 7,600,000
Revolving Credit Facility [Member] | PNC Bank, National Association [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate		2.50%
Revolving Credit Facility [Member] | Fifth Third Bank [Member]
Line of Credit Facility, Maximum Borrowing Capacity								$ 3,500,000
Line of Credit Facility, Interest Rate at Period End		4.383%	4.383%	4.383%	4.383%	4.383%	4.383%
Long-term Line of Credit, Total		$ 780,000	$ 780,000	$ 780,000
Percent Of Eligible Domestic Accounts Receivable Less Certain Reserves To Calculate Borrowing Availability								80.00%
Revolving Credit Facility [Member] | Fifth Third Bank [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate				2.50%
Revolving Credit Facility [Member] | National Australia Bank [Member]
Line of Credit Facility, Maximum Borrowing Capacity		615,000	615,000	$ 615,000		$ 800,000
Long-term Line of Credit, Total		$ 443,000	$ 443,000	$ 443,000
Percent Of Eligible Domestic Accounts Receivable Less Certain Reserves To Calculate Borrowing Availability		80.00%	80.00%	80.00%	80.00%	80.00%	80.00%
Revolving Credit Facility [Member] | Daycoval Bank [Member]
Line of Credit Facility, Maximum Borrowing Capacity		$ 1,600,000	$ 1,600,000	$ 1,600,000			R$ 5.0
Long-term Line of Credit, Total		$ 1,600,000	$ 1,600,000	$ 1,600,000			R$ 5.3
Percent Of Eligible Domestic Accounts Receivable Less Certain Reserves To Calculate Borrowing Availability		80.00%	80.00%	80.00%	80.00%	80.00%	80.00%
Revolving Credit Facility [Member] | BBVA Bancomer Bank [Member]
Line of Credit Facility, Maximum Borrowing Capacity		$ 275,000	$ 275,000	$ 275,000	$ 5
Line of Credit Facility, Interest Rate at Period End		5.00%	5.00%	5.00%	5.00%	5.00%	5.00%
Long-term Line of Credit, Total		$ 0	$ 0	$ 0
Revolving Credit Facility [Member] | BBVA Bancomer Bank [Member] | Interbank Interest Rate [Member]
Debt Instrument, Basis Spread on Variable Rate			4.00%

Note 4 - Credit Facilities an31

Note 4 - Credit Facilities and Other Debt - Summary of Credit and Other Debt Facilities (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Jan. 09, 2018
Repayments of principal, 2018	$ 2,373
Repayments of principal, 2019	333
Repayments of principal, 2020	7,251
Repayments of principal, 2021	300
Repayments of principal, 2022	300
Repayments of principal, 2023	$ 1,100
Resource Plus Acquisition Note [Member]
Interest Rate	1.85%	1.85%
Repayments of principal, 2018	$ 333
Repayments of principal, 2019	333
Repayments of principal, 2020	334
Repayments of principal, 2021	300
Repayments of principal, 2022	300
Repayments of principal, 2023	$ 1,100
PNC Bank, National Association [Member]
Interest Rate	4.383%
Repayments of principal, 2018
Repayments of principal, 2019
Repayments of principal, 2020	6,137
Repayments of principal, 2021
Repayments of principal, 2022
Repayments of principal, 2023
Fifth Third Bank [Member]
Interest Rate	4.383%
Repayments of principal, 2018
Repayments of principal, 2019
Repayments of principal, 2020	780
Repayments of principal, 2021
Repayments of principal, 2022
Repayments of principal, 2023
National Australia Bank [Member]
Interest Rate	6.30%
Repayments of principal, 2018	$ 443
Repayments of principal, 2019
Repayments of principal, 2020
Repayments of principal, 2021
Repayments of principal, 2022
Repayments of principal, 2023
Daycoval Bank [Member]
Interest Rate	1.28%
Repayments of principal, 2018	$ 1,597
Repayments of principal, 2019
Repayments of principal, 2020
Repayments of principal, 2021
Repayments of principal, 2022
Repayments of principal, 2023

Note 4 - Credit Facilities an32

Note 4 - Credit Facilities and Other Debt - Unused Availability (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Unused Availability	$ 7,159	$ 6,069
UNITED STATES
Unused Availability	5,583	3,530
AUSTRALIA
Unused Availability	172	731
MEXICO
Unused Availability	275	254
BRAZIL
Unused Availability	$ 1,129	$ 1,554

Note 5 - Related-party Transa33

Note 5 - Related-party Transactions (Details Textual)	Sep. 08, 2016USD ($)	Mar. 31, 2018USD ($)	Mar. 31, 2017USD ($)	May 31, 2016	Dec. 31, 2016	Dec. 31, 2017USD ($)
Related Party Transaction, Expenses from Transactions with Related Party		$ 8,386,000	$ 7,432,000
Payments for Cash Collateral Deposits		$ 965,000
Merhold Property Trust [Member]
Number Of Vehicles Subleased		2
Number Of Vehicles Leased		126
Lessee, Operating Lease, Term of Contract		4 years
SBS [Member]
Number of Merchandising Specialists		4,220
Number of National, Regional, and District Administrators		57	55
Related Party Transaction, Reimbursement of Legal Expenses from Transaction with Related Party		$ 60,000	$ 85,000
Payments for Cash Collateral Deposits, Allocated to Related Party		379,000
SBS [Member] | Domestic Merchandising Specialists Field Force [Member]
Payments for Related Party Services		$ 6,800,000	$ 5,900,000			$ 25,900,000
Percent Of Service Provided By Related Party		52.00%	83.00%			77.00%
SBS [Member] | Domestic Field Management [Member]
Payments for Related Party Services		$ 1,100,000	$ 1,100,000
Percent Of Service Provided By Related Party		91.00%	92.00%
Related Party Transaction, Expenses from Transactions with Related Party		$ 7,900,000	$ 6,900,000
SBS [Member] | Cost Plus Fees [Member]
Related Party Transaction, Rate		2.96%		4.00%	2.00%
Related Party Transaction, Overpayment Amount		$ 270,000
NRS [Member]
Majority Interest Ownership Percentage By Parent		51.00%
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners		49.00%
Resource Plus, Inc [Member]
Majority Interest Ownership Percentage By Parent		51.00%
Mr. Justus [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners		49.00%
C M R Meridien [Member]
Majority Interest Ownership Percentage By Parent		51.00%
Mr. Brian Mason Mr. Garry Bristow And Mr. Adrian Wingfield [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners		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%
Mr And Ms Yilmaz [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners		49.00%
Mr. Juan F. Medina Domenzain [Member] | CON [Member]
Related Party Ownership Percentage		90.00%
SAS [Member]
Payments for Cash Collateral Deposits, Allocated to Related Party		$ 296,000
SMF [Member]
Payments for Cash Collateral Deposits, Allocated to Related Party		290,000
SAS, SBS, and SMF [Member] | Affinity Insurance [Member]
Estimated Reimbursement on Advances		$ 675,000
SPAR InfoTech, Inc. [Member] | Assistance Provided in Connection to Brazilian Acquisition [Member]
Related Party Transaction, Amounts of Transaction	$ 49,000

Note 5 - Related-party Transa34

Note 5 - Related-party Transactions - Transactions Between the Company and Affiliates (Details) - USD ($) $ in Thousands		3 Months Ended
		Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Services provided by affiliates		$ 8,386	$ 7,432
Due to affiliates		4,978		$ 3,026
Loans Due to Affiliates [Member] | Local Investors in Australia [Member]
Due to affiliates	[1]	246		250
Loans Due to Affiliates [Member] | Local Investors in Mexico [Member]
Due to affiliates	[1]	1,001		1,001
Loans Due to Affiliates [Member] | Local Investors in Brazil [Member]
Due to affiliates	[1]	139		139
Loans Due to Affiliates [Member] | Local Investors in China [Member]
Due to affiliates	[1]	719		719
Loans Due to Affiliates [Member] | Local Investors In South Africa [Member]
Due to affiliates	[1]	33		24
Loans Due to Affiliates [Member] | Local Investors Related to Resource Plus [Member]
Due to affiliates	[1]	731
Accrued Expenses Due to Affiliates [Member] | SBS [Member]
Due to affiliates		2,109		$ 893
Field Merchandiser Services SBS [Member]
Services provided by affiliates		6,729	5,875
Field Administration Expenses SAS [Member]
Services provided by affiliates		1,149	1,074
Office And Vehicle Rental MPT [Member]
Services provided by affiliates		19	15
Vehicle Rental MCPT [Member]
Services provided by affiliates		339	297
Office And Vehicle Rental MHT [Member]
Services provided by affiliates		53	40
Consulting and Administrative Services (CON) [Member]
Services provided by affiliates		59	96
Legal Services (KMSA) [Member]
Services provided by affiliates		26	24
Warehouse Rental (JFMD) [Member]
Services provided by affiliates		$ 12	$ 11
[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.

Note 6 - Preferred Stock (Detai

Note 6 - Preferred Stock (Details Textual) - $ / shares	3 Months Ended
	Mar. 31, 2018	Dec. 31, 2017	Dec. 31, 2011
Preferred Stock, Shares Authorized	2,445,598	2,445,598
Preferred Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01
Preferred Stock, Shares Outstanding, Ending Balance	0	0
Preferred Stock, Shares Issued, Total	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, Ending Balance	0
Preferred Stock, Shares Issued, Total	0

Note 7 - Stock-based Compensa36

Note 7 - Stock-based Compensation and Other Plans (Details Textual) - The 2008 Plan [Member] - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	340,750
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	25,000
Employee Stock Option [Member]
Allocated Share-based Compensation Expense, Total	$ 43,000	$ 62,000
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense	16,000	23,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Total	459,000
Restricted Stock [Member]
Allocated Share-based Compensation Expense, Total	6,000	12,000
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense	2,000	$ 5,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Total	$ 10,000

Note 8 - Commitments and Cont37

Note 8 - Commitments and Contingencies (Details Textual)	Dec. 08, 2015	Mar. 31, 2018USD ($)	Mar. 31, 2017USD ($)	Dec. 31, 2017USD ($)
SBS Rodgers Litigation [Member]
Loss Contingency, Number of Plaintiffs	61
Loss Contingency, Number of Plaintiffs Not Challenged by Defendant	11
SBS [Member]
Related Party Transaction, Reimbursement of Legal Expenses from Transaction with Related Party		$ 60,000	$ 85,000
Domestic Merchandising Specialists Field Force [Member] | SBS [Member]
Percent Of Service Provided By Related Party		52.00%	83.00%	77.00%
Payments for Related Party Services		$ 6,800,000	$ 5,900,000	$ 25,900,000

Note 9 - Segment Information (D

Note 9 - Segment Information (Details Textual) $ in Thousands	3 Months Ended
	Mar. 31, 2018USD ($)	Mar. 31, 2017USD ($)
Number of Reportable Segments	2
Revenue from Contract with Customer, Including Assessed Tax	$ 54,579	$ 39,886
Intersegment Eliminations [Member]
Revenue from Contract with Customer, Including Assessed Tax	$ 0	$ 0

Note 9 - Segment Information -

Note 9 - Segment Information - Segment Reporting Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Net revenues	$ 54,579	$ 39,886
Operating income (loss)	730	485
Interest expense	199	(46)
Other income, net	(72)	(62)
Income before income tax expense	603	593
Income tax expense	178	419
Net income	425	174
Depreciation and amortization	542	505
Capital expenditures	1,072	360
US Segment [Member]
Net revenues	18,369	11,321
Operating income (loss)	(320)	64
Interest expense	14	51
Other income, net	30
Income before income tax expense	(364)	13
Income tax expense	(12)	249
Net income	(352)	(236)
Depreciation and amortization	382	340
Capital expenditures	635	266
International Segment [Member]
Net revenues	36,210	28,565
Operating income (loss)	1,050	421
Interest expense	185	(97)
Other income, net	(102)	(62)
Income before income tax expense	967	580
Income tax expense	190	170
Net income	777	410
Depreciation and amortization	160	165
Capital expenditures	$ 437	$ 94

Note 9 - Segment Information 40

Note 9 - Segment Information - Assets (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Assets	$ 69,300	$ 57,988
US Segment [Member]
Assets	26,968	17,511
International Segment [Member]
Assets	$ 42,332	$ 40,477

Note 9 - Segment Information 41

Note 9 - Segment Information - Long Lived Assets (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Long lived assets	$ 14,666	$ 11,166
UNITED STATES
Long lived assets	10,881	7,109
International [Member]
Long lived assets	$ 3,785	$ 4,057

Note 9 - Segment Information 42

Note 9 - Segment Information - Geographic Data (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Net revenues	$ 54,579	$ 39,886
BRAZIL
Net revenues	$ 13,410	$ 9,943
BRAZIL | Geographic Concentration Risk [Member] | Sales Revenue, Net [Member]
% of consolidated net revenue	24.60%	24.90%
SOUTH AFRICA
Net revenues	$ 7,444	$ 6,027
SOUTH AFRICA | Geographic Concentration Risk [Member] | Sales Revenue, Net [Member]
% of consolidated net revenue	13.60%	15.10%
MEXICO
Net revenues	$ 5,360	$ 4,688
MEXICO | Geographic Concentration Risk [Member] | Sales Revenue, Net [Member]
% of consolidated net revenue	9.80%	11.80%
CHINA
Net revenues	$ 2,442	$ 2,408
CHINA | Geographic Concentration Risk [Member] | Sales Revenue, Net [Member]
% of consolidated net revenue	4.50%	6.00%
INDIA
Net revenues	$ 2,424	$ 1,612
INDIA | Geographic Concentration Risk [Member] | Sales Revenue, Net [Member]
% of consolidated net revenue	4.40%	4.00%
JAPAN
Net revenues	$ 2,247	$ 1,709
JAPAN | Geographic Concentration Risk [Member] | Sales Revenue, Net [Member]
% of consolidated net revenue	4.10%	4.30%
CANADA
Net revenues	$ 1,934	$ 1,303
CANADA | Geographic Concentration Risk [Member] | Sales Revenue, Net [Member]
% of consolidated net revenue	3.50%	3.30%
AUSTRALIA
Net revenues	$ 886	$ 810
AUSTRALIA | Geographic Concentration Risk [Member] | Sales Revenue, Net [Member]
% of consolidated net revenue	1.60%	2.00%
TURKEY
Net revenues	$ 63	$ 65
TURKEY | Geographic Concentration Risk [Member] | Sales Revenue, Net [Member]
% of consolidated net revenue	0.10%	0.20%
International [Member]
Net revenues	$ 36,210	$ 28,565
International [Member] | Geographic Concentration Risk [Member] | Sales Revenue, Net [Member]
% of consolidated net revenue	66.20%	71.60%

Note 10 - Purchase of Interes43

Note 10 - Purchase of Interests in Subsidiaries (Details Textual) - USD ($)	Jan. 09, 2018	Mar. 31, 2018	Mar. 31, 2017
Payments to Acquire Businesses, Net of Cash Acquired, Total		$ (767,000)
Revenue from Contract with Customer, Including Assessed Tax		54,579,000	39,886,000
Net Income (Loss) Attributable to Parent, Total		$ 124,000	$ (244,000)
Resource Plus Acquisition Note [Member]
Debt Instrument, Interest Rate, Stated Percentage	1.85%	1.85%
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Financial Liabilities	$ 400,000
Resource Plus Acquisition Note [Member] | Measurement Input, Risk Free Interest Rate [Member]
Debt Instrument, Measurement Input	5
Resource Plus, Inc [Member]
Revenue from Contract with Customer, Including Assessed Tax		$ 4,700,000
Net Income (Loss) Attributable to Parent, Total		$ (58,000)
Resource Plus, Inc [Member] | BDA [Member]
Limited Liability Company (LLC) or Limited Partnership (LP), Managing Member or General Partner, Ownership Interest	70.00%
Resource Plus, Inc [Member]
Business Acquisition, Percentage of Voting Interests Acquired	51.00%
Business Combination, Consideration Transferred, Total	$ 2,756,000
Business Combination, Consideration Transferred, Liabilities Incurred	2,300,000
Resource Plus, Inc [Member] | Mr. Paulk [Member]
Business Combination, Consideration Transferred, Total	3,000,000
Payments to Acquire Businesses, Net of Cash Acquired, Total	400,000
Business Combination, Consideration Transferred, Liabilities Incurred	2,600,000
Debt Instrument, Periodic Payment, Principal	300,000
Resource Plus, Inc [Member] | Mr. Justus [Member]
Business Combination, Consideration Transferred, Total	150,000
Payments to Acquire Businesses, Net of Cash Acquired, Total	50,000
Business Combination, Consideration Transferred, Liabilities Incurred	100,000
Debt Instrument, Periodic Payment, Principal	33,333
Employment Agreement, Base Salary	$ 200,000
Mobex [Member]
Business Acquisition, Percentage of Voting Interests Acquired	51.00%

Note 10 - Purchase of Interes44

Note 10 - Purchase of Interests in Subsidiaries - Assets and Liabilities Acquired (Details) - USD ($) $ in Thousands	Jan. 09, 2018	Mar. 31, 2018	Dec. 31, 2017
Residual goodwill		$ 3,173	$ 1,836
Resource Plus, Inc [Member]
Cash consideration	$ 456
Notes payable	2,300
Total consideration paid	2,756
Cash and cash equivalents	1,223
Accounts receivable	2,699
Accounts payable	(255)
Property and equipment	155
Prepaid assets	86
Marketable securities	20
Other assets	50
Accrued expenses	(1,389)
Revolving line of credit	(865)
Other intangible assets	2,720
Residual goodwill	1,335
Estimated fair value of assets acquired	5,779
Non-controlling interest	(3,023)
Consideration paid for acquisition	$ 2,756

Note 10 - Purchase of Interes45

Note 10 - Purchase of Interests in Subsidiaries - Consolidated Statement of Income, Pro Forma (Details) - Resource Plus, Inc [Member] $ in Thousands	3 Months Ended
	Mar. 31, 2017USD ($)
Revenue	$ 43,659
Net Loss	$ (249)

Note 12 - Capital Lease Oblig46

Note 12 - Capital Lease Obligations - Capital Lease Assets Balances (Details) $ in Thousands	Mar. 31, 2018USD ($)
Lease Starting January 2017 [Member]
Original Cost	$ 76
Accumulated Amortization	31
Net Book Value	$ 45
Lease Starting January 2017 [Member] | Capital Lease Obligations [Member]
Interest Rate	5.80%
Lease Starting August 2017 [Member]
Original Cost	$ 147
Accumulated Amortization	33
Net Book Value	$ 114
Lease Starting August 2017 [Member] | Capital Lease Obligations [Member]
Interest Rate	6.40%

Note 12 - Capital Lease Oblig47

Note 12 - Capital Lease Obligations - Future Minimum Lease Payments (Details) $ in Thousands	Mar. 31, 2018USD ($)
2,018	$ 61
2,019	82
2,020	31
Total	174
Less amount representing interest	13
Present value of net minimum lease payments included in accrued expenses and other current liabilities, and long term debt	$ 161

Note 13 - Subsequent Events (De

Note 13 - Subsequent Events (Details Textual) - Subsequent Event [Member] - The 2018 Plan [Member]	May 14, 2018shares
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	1 year
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	600,000