SPAR (SGRP) 10-K/A 24 Apr 19 2018 FY Annual report (amended) Financial data

Document And Entity Information

Document And Entity Information - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Mar. 22, 2019	Jun. 30, 2018
Document Information [Line Items]
Entity Registrant Name	SPAR GROUP INC
Entity Central Index Key	0001004989
Trading Symbol	sgrp
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Common Stock, Shares Outstanding (in shares)		20,776,588
Entity Public Float			$ 7.4
Entity Shell Company	false
Document Type	10-K/A
Document Period End Date	Dec. 31, 2018
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	FY
Amendment Flag	true
Amendment Description	This Amendment is being filed to replace the incorrect version of our Annual Report on Form 10-K for 2018 that was filed on April 15, 2019. This First Amendment on Form 10-K/A adds two exhibits and certain exhibit links inadvertently omitted from our April 15th and corrects several typographical errors.

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Assets
Cash and cash equivalents	$ 7,111	$ 8,827
Accounts receivable, net	46,142	35,964
Prepaid expenses and other current assets	1,879	2,031
Total current assets	55,132	46,822
Property and equipment, net	2,950	2,712
Goodwill	3,788	1,836
Intangible assets, net	3,332	1,634
Deferred income taxes	2,568	3,055
Other assets	1,325	1,929
Total assets	69,095	57,988
Liabilities and equity
Accounts payable	8,668	7,341
Accrued expenses and other current liabilities	18,168	13,581
Due to affiliates	4,645	3,026
Customer incentives and deposits	620	1,539
Lines of credit and short-term loans	10,414	6,839
Total current liabilities	42,515	32,326
Long-term debt	1,806	107
Total liabilities	44,321	32,433
Commitments and contingencies – See Note 6
Equity:
Preferred stock, $.01 par value: Authorized and available shares– 2,445,598 Issued and outstanding shares– None – December 31, 2018 and December 31, 2017
Common stock, $.01 par value: Authorized shares – 47,000,000 Issued shares – 20,784,483 – December 31, 2018 and 20,680,717 – December 31, 2017	208	207
Treasury stock, at cost 7,895 shares – December 31, 2018 and 104,398 shares – December 31, 2017	(8)	(115)
Additional paid-in capital	16,304	16,271
Accumulated other comprehensive loss	(3,638)	(1,690)
Retained earnings	3,432	4,977
Total SPAR Group, Inc. equity	16,298	19,650
Non-controlling interest	8,476	5,905
Total equity	24,774	25,555
Total liabilities and equity	$ 69,095	$ 57,988

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Dec. 31, 2018	Dec. 31, 2017
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, authorized (in shares)	2,445,598	2,445,598
Preferred stock, issued (in shares)	0	0
Preferred stock, outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, authorized (in shares)	47,000,000	47,000,000
Common stock, issued (in shares)	20,784,483	20,784,483
Treasury stock, shares (in shares)	7,895	104,398

Consolidated Statements of Loss

Consolidated Statements of Loss and Comprehensive Loss - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Net revenues	$ 229,191	$ 181,381
Cost of revenues	184,904	144,601
Gross profit	44,287	36,780
Selling, general and administrative expense	38,449	30,564
Depreciation and amortization	2,109	2,126
Operating income	3,729	4,090
Interest expense, net	1,095	337
Other income, net	(406)	(401)
Income before income tax expense	3,040	4,154
Income tax expense	1,402	2,977
Net income	1,638	1,177
Net income attributable to non-controlling interest	(3,189)	(2,100)
Net loss attributable to SPAR Group, Inc.	$ (1,551)	$ (923)
Basic and diluted loss per common share attributable to SPAR Group, Inc.: (in dollars per share)	$ (0.07)	$ (0.04)
Weighted average common shares – basic and diluted (in shares)	20,684	20,617
Net income	$ 1,638	$ 1,177
Other comprehensive (loss) income:
Foreign currency translation adjustments	(3,284)	1,315
Comprehensive (loss) income	(1,646)	2,492
Comprehensive income attributable to non-controlling interest	(1,837)	(2,698)
Comprehensive loss attributable to SPAR Group, Inc.	$ (3,483)	$ (206)

Consolidated Statements of Equi

Consolidated Statements of Equity - USD ($) $ 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
Balance (in shares) at Dec. 31, 2016	20,681,000	38,000
Balance at Dec. 31, 2016	$ 207	$ (51)	$ 16,093	$ (2,407)	$ 5,835	$ 5,405	$ 25,082
Share-based compensation			225				225
Exercise of stock options (in shares)		(25,000)
Exercise of stock options		$ 32	(22)				10
Distributions to non-controlling investors						(2,198)	(2,198)
Adoption of ASU 2016-09					65		65
Purchase of treasury shares (in shares)		111,000
Purchase of treasury shares		$ (121)					(121)
Reissued treasury shares – RSUs (in shares)		(20,000)
Reissued treasury shares – RSUs		$ 25	(25)
Other comprehensive income				717		598	1,315
Net income					(923)	2,100	1,177
Balance (in shares) at Dec. 31, 2017	20,681,000	104,000
Balance at Dec. 31, 2017	$ 207	$ (115)	16,271	(1,690)	4,977	5,905	25,555
Share-based compensation			221				221
Exercise of stock options (in shares)	104,000	(75,000)
Exercise of stock options	$ 1	$ 97	(185)				(87)
Distributions to non-controlling investors				(16)	6	(1,914)	$ (1,924)
Purchase of treasury shares (in shares)							532,235
Reissued treasury shares – RSUs (in shares)		(21,000)
Reissued treasury shares – RSUs		$ 10	(3)				$ 7
Other comprehensive income				(1,932)		(1,352)	(3,284)
Net income					(1,551)	3,189	1,638
Non-controlling interest related to Resource Plus acquisition						2,648	2,648
Balance (in shares) at Dec. 31, 2018	20,785,000	8,000
Balance at Dec. 31, 2018	$ 208	$ (8)	$ 16,304	$ (3,638)	$ 3,432	$ 8,476	$ 24,774

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Operating activities
Net income	$ 1,638,000	$ 1,177,000
Adjustments to reconcile net income to net cash provided by operating activities
Depreciation and amortization	2,109,000	2,126,000
Bad debt expense, net of recoveries	196,000	113,000
Deferred income tax expense (benefit)	(85,000)	1,639,000
Share based compensation	186,000	225,000
Changes in operating assets and liabilities, net of business acquisitions:
Accounts receivable, net	(9,296,000)	(2,423,000)
Prepaid expenses and other assets	852,000	(1,396,000)
Accounts payable	(144,000)	1,810,000
Accrued expenses, other current liabilities and customer incentives and deposits	6,594,000	3,501,000
Net cash provided by operating activities	2,050,000	6,772,000
Investing activities
Purchases of property and equipment and capitalized software	(1,622,000)	(1,448,000)
Purchase of Resource Plus subsidiary, net of cash acquired	767,000
Net cash used in investing activities	(855,000)	(1,448,000)
Financing activities
Net borrowing (payments) on lines of credit	1,700,000	(2,070,000)
(Payments) proceeds related to stock options exercised	(52,000)	10,000
Proceeds from term debt	872,000
Payments on term debt	(333,000)	(711,000)
Purchase of treasury shares		(121,000)
Distribution to non-controlling investors	(1,914,000)	(2,198,000)
Payments on capital lease obligations	(72,000)	(44,000)
Net cash provided by (used in) financing activities	201,000	(5,134,000)
Effect of foreign exchange rate changes on cash	(3,112,000)	1,313,000
Net change in cash and cash equivalents	(1,716,000)	1,503,000
Cash and cash equivalents at beginning of year	8,827,000	7,324,000
Cash and cash equivalents at end of year	7,111,000	8,827,000
Supplemental disclosure of cash flows information
Interest paid	(994,000)	(460,000)
Income taxes paid	$ 309,000	$ 307,000

Note 1 - Business and Organizat

Note 1 - Business and Organization	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	1. The SPAR Group, Inc., a Delaware corporation ("SGRP"), and its subsidiaries (together with SGRP, the "SPAR Group" or the "Company"), is a supplier of merchandising and other marketing services throughout the United States and internationally. The Company also provides in-store event staffing, product sampling, audit services, furniture and other product assembly services, technology services and marketing research services. Assembly services are performed in stores, homes and offices while those other services are primarily performed in mass merchandise, office supply, grocery, drug, home improvement, independent, convenience and electronics stores. Merchandising services primarily consist of regularly scheduled, special project and other product services provided at the store level, and the Company may may The Company operates in 10 two 1979, May 2001 The Company continues to focus on expanding its merchandising and marketing services business throughout the world. The Company's Domestic Division provides nationwide merchandising and other marketing services throughout the United States of America primarily on behalf of consumer product manufacturers and retailers at mass merchandise, office supply, grocery, drug, dollar, home improvement, independent, convenience and electronics stores. Included in its clients are home entertainment, general merchandise, health and beauty care, consumer goods and food products companies. The Company executes its domestic field services through the services of field merchandising, auditing, assembly and other field personnel (each a "Field Specialist"), substantially all of whom are provided to the Company and engaged by independent third third July 2018 third The Company's international business in each territory outside the United States is conducted through a foreign subsidiary incorporated in its primary territory. The primary territory establishment date (which may Primary Territory Date Established SGRP Percentage Ownership Principal Office Location Domestic United States of America 1979 100% White Plains, New York National Merchandising Services, LLC 2012 51% Fayetteville, Georgia Resource Plus of North Florida, Inc. 2018 51% Jacksonville, Florida International Japan May 2001 100% Tokyo, Japan Canada June 2003 100% Vaughan, Ontario, Canada South Africa April 2004 51% Durban, South Africa India April 2004 51% New Delhi, India Australia April 2006 51% Melbourne, Australia China March 2010 51% Shanghai, China Mexico August 2011 51% Mexico City, Mexico Turkey November 2011 51% Istanbul, Turkey Brazil September 2016 51% Sao Paulo, Brazil

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Significant Accounting Policies [Text Block]	2. Principles of Consolidation The Company consolidates its 100% 51% 810 Accounting for Joint Venture Subsidiarie s For the Company's less than wholly owned subsidiaries, the Company first 810 Based on the Company's analysis for each of its 51% 49% not Use of Estimates The preparation of the consolidated financial statements in conformity with accounting principles generally accepted in the United States ("GAAP") requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the amounts disclosed for contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting year. Actual results could differ from those estimates. Cash Equivalents The Company considers all highly liquid short-term investments with original maturities of three Concentration of Credit Risk The Company maintains cash balances with high quality financial institutions and periodically evaluates the creditworthiness of such institutions and believes that the Company is not Revenue Recognition The Company's services are provided to its clients under contracts or agreements. The Company bills its clients based upon service fee arrangements. Revenues under service fee arrangements are recognized when the service is performed. Customer deposits, which are considered advances on future work, are recorded as revenue in the period services are provided. In May 2014, No. 2014 09 606 606 605 605 606 January 1, 2018 not The Company records revenue from contracts with its customers through the execution of a Master Service Agreement ("MSA") that are effectuated through individual Statements of Work ("SOW" and with the applicable MSA collectively a "Contract"). 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 as a Contract can all five All of the Company's Contracts with customers have a duration of one 90% 30 Unbilled Accounts Receivable Unbilled accounts receivable represent services performed but not Doubtful Accounts and Credit Risks The Company continually monitors the collectability of its accounts receivable based upon current client credit information and financial condition. Balances that are deemed to be uncollectible after the Company has attempted reasonable collection efforts are written off through a charge to the bad debt allowance and a credit to accounts receivable. Accounts receivable balances, net of any applicable reserves or allowances, are stated at the amount that management expects to collect from the outstanding balances. The Company provides for probable uncollectible amounts through a charge to earnings and a credit to bad debt allowance based in part on management's assessment of the current status of individual accounts. Based on management's assessment, the Company established an allowance for doubtful accounts of $533,000 $342,000 December 31, 2018, 2017, $196,000 $113,000 December 31, 2018 2017, Property and Equipment and Depreciation Property and equipment, including leasehold improvements, are stated at cost. Depreciation is calculated on a straight-line basis over estimated useful lives of the related assets, which range from three seven December 31, 2018 2017 $1.5 Internal Use Software Development Costs The Company capitalizes certain costs associated with its internally developed software. Specifically, the Company capitalizes the costs of materials and services incurred in developing or obtaining internal use software. These costs include (but are not three The Company capitalized $1.3 $1.0 2018 2017, $1.2 December 31, 2018 2017. Impairment of Long-Lived Assets The Company continually monitors events and changes in circumstances that could indicate that the carrying amounts of the Company's property and equipment and intangible assets subjected to amortization may not not may Goodwill Goodwill may Goodwill is subject to annual impairment tests and interim impairment tests if impairment indicators are present. The impairment tests require the Company to first two not not two one two two two two not December 31, 2018 2017. Accounting for Share Based Compensation The Company measures all employee share-based compensation awards using a fair value method and records the related expense in the financial statements over the period during which an employee is required to provide service in exchange for the award. Excess tax benefits are realized from the exercise of stock options and are reported as a financing cash inflow rather than as a reduction of taxes paid in cash flow from operations. For each award that has a graded vesting schedule, the Company recognizes compensation cost on a straight-line basis over the requisite service period for the entire award. Share based employee compensation expense for the years ended December 31, 2018 2017 $221,000 $225,000, Fair Value Measurements Fair value is defined as the price that would be received upon the sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The generally accepted accounting principles fair value framework uses a three one three ● Level 1 ● Level 2 not ● Level 3 no If the inputs used to measure the fair value fall within different levels of the hierarchy, the fair value is determined based upon the lowest level input that is significant to the fair value measurement. Whenever possible, the Company uses quoted market prices to determine fair value. In the absence of quoted market prices, the Company uses independent sources and data to determine fair value. Due to their short maturity, the carrying amounts of cash and cash equivalents, accounts receivable, accounts payable, and accrued expenses approximated the fair values (Level 1 December 31, 2018 2017. 2 Accounting for Income Taxes Income tax provisions and benefits are made for taxes currently payable or refundable, and for deferred income taxes arising from future tax consequences of events that were recognized in the Company's financial statements or tax returns and tax credit carry forwards. The effects of income taxes are measured based on enacted tax laws and rates applicable to periods in which the differences are expected to reverse. If necessary, a valuation allowance is established to reduce deferred income tax assets to an amount that will more likely than not The calculation of income taxes involves dealing with uncertainties in the application of complex tax regulations. The Company recognizes liabilities for uncertain tax positions based on a two first not second 50% not The Tax Cuts and Jobs Act ("the Tax Act") signed into law what is a comprehensive U.S. tax reform package that, effective January 1, 2018, 35% 21% one 5 Income Taxes Net Income Per Share Basic net income per share amounts are based upon the weighted average number of common shares outstanding. Diluted net income per share amounts are based upon the weighted average number of common and potential common shares outstanding except for periods in which such potential common shares are anti-dilutive. Potential common shares outstanding include stock options and restricted stock and are calculated using the treasury stock method. Translation of Foreign Currencies The financial statements of the foreign entities consolidated into the Company's consolidated financial statements were translated into United States dollar equivalents at exchange rates as follows: balance sheet accounts for assets and liabilities were converted at year-end rates, equity at historical rates and income statement accounts at average exchange rates for the year. The resulting translation gains and losses are reflected in accumulated other comprehensive income or loss in the consolidated statements of equity. New Accounting Pronouncements In August 2018, 2018 15, December 15, 2019, In August 2018, 2018 13 December 15, 2019, not In June 2018, 2018 07 718, December 15, 2018, In February 2018, 2018 02 December 2017. 2018 02 not December 15, 2018. In May 2017, 2017 09 not December 15, 2017, not not In January 2017, 2017 04 2 two 350 1 two December 15, 2019, January 1, 2017. 2017 04 2018 not In November 2016, 2016 18 December 15, 2017, January 1, 2018. not In August 2016, 2016 15 1 2 zero 3 4 5 6 7 2016 15 one December 15, 2017 January 1, 2018 In June 2016, 2016 13 not December 15, 2019 December 15, 2018. may In February 2016, 2016 02 12 December 15, 2018 July 2018, 2018 11, 12 The Company continues to evaluate and is finalizing its documentation of the impact of the pending adoption of the new standard on its consolidated financial position, disclosures and/or internal controls process. The Company does not 842 Management has evaluated other recently issued accounting pronouncements and does not

Note 3 - Supplemental Balance S

Note 3 - Supplemental Balance Sheet Information (in Thousands)	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Supplemental Balance Sheet Disclosures [Text Block]	3. December 31, Accounts receivable, net, consists of the following: 20 18 20 17 Trade $ 34,824 $ 29,437 Unbilled 8,305 5,863 Non-trade 3,546 1,006 46,970 36,306 Less allowance for doubtful accounts (533 ) (342 ) Accounts Receivable, net $ 46,142 $ 35,964 December 31, Property and equipment consist of the following: 20 18 20 17 Equipment $ 6,249 $ 5,873 Furniture and fixtures 2,254 853 Leasehold improvements 278 267 Capitalized software development costs 12,210 10,794 20,991 17,787 Less accumulated depreciation and amortization (18,041 ) (15,075 ) Property and equipment, net $ 2,950 $ 2,712 United States International Total Goodwill: Balance December 31, 2017 $ 1,188 $ 648 $ 1,836 Purchase of interest in subsidiary 1,962 – 1,962 Change in goodwill due to impact of foreign currency – (10 ) (10 ) Balance December 31, 2018 $ 3,150 $ 638 $ 3,788 December 31, Intangible assets consist of the following: 20 18 20 17 Customer contracts and lists $ 2,680 $ 4,015 Trade names 900 - Patents 870 - Non compete 520 - Less accumulated amortization (1,638 ) (2,381 ) Intangible assets, net $ 3,332 $ 1,634 Intangible assets consist primarily of customer contracts and lists, developed technology, trade names, patents and non-compete agreements, all of which have a finite useful life, as well as goodwill. Intangible assets are amortized based on either the pattern in which the economic benefits of the intangible assets are estimated to be realized or on a straight-line basis, which approximates the manner in which the economic benefits of the intangible asset will be consumed. Goodwill is generally not The Company is amortizing its intangible assets of $5.0 5 25 December 31, 2018 2017 $569,000 $628,000, December 31, 2018, Year Amount 2019 533 2020 533 2021 508 2022 419 2023 280 Thereafter 1,059 Total $ 3,332 December 31, Accrued expenses and other current liabilities: 20 18 20 17 Taxes payable $ 2,961 $ 2,358 Accrued salaries and wages 6,503 3,791 Accrued accounting and legal expenses 3,777 3,240 Uncertain tax position reserves 101 116 Litigation settlement - Clothier 1,300 – Accrued third party labor 737 – Dividend payable to partners – 1,042 Other 2,789 3,034 Accrued expenses and other current liabilities $ 18,168 $ 13,581

Note 4 - Credit Facilities

Note 4 - Credit Facilities	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Debt Disclosure [Text Block]	4. Domestic On April 10, 2019, 2018 In order to obtain, document and govern the new NM Credit Facility: SGRP and certain of its direct and indirect subsidiaries in the United States and Canada, namely SPAR Marketing Force ("SMF"), Inc., and SPAR Canada Company ("SCC") (each, a "NM Borrower" and collectively, the "NM Borrowers"), and SPAR Canada, Inc., SPAR Acquisition, Inc., SPAR Assembly and Installation, Inc., and SPAR Trademarks, Inc. (together with SGRP, each a "NM Guarantor" and collectively, the "NM Guarantors), entered into eighteen 18 April 10, 2019 ( $10.5 April 10, 2019 $1.5 April 10, 2019 ( April 10, 2019 ( $12.5 $2.5 On April 10, 2019, $9.8 The NM Note currently requires the NM Borrowers to pay interest on the loans thereunder equal to (A) Prime Rate designated by Wells Fargo Bank, plus (B) one hundred twenty five 1.25% 1.5% $180,000 $10,000 $120,000 Revolving loans are available to the Borrowers under the NM Credit Facility based upon the borrowing base formula defined in the NM Loan Agreement (principally 85% 60% $4.5 The NM Credit Facility contains certain financial and other restrictive covenants and also limits certain expenditures by the NM Loan Parties, including, maintaining a positive trailing EBITDA for each Borrower and limits on capital expenditures and other investments. In January 2018, In order to obtain, document and govern the PNC Credit Facility: SGRP and certain of its direct and indirect subsidiaries in the United States and Canada, namely SPAR Marketing Force ("SMF"), 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 ( An amendment to the PNC Credit Facility dated as of July 3, 2018, $9.5 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% December 31, 2018, 5.02% $8.8 Revolving loans of up to $9.5 85% $9.5 December 31, 2018. The PNC Credit Facility contains certain financial and other restrictive covenants and also limits certain expenditures by the PNC Loan Parties, including, maintaining a minimum Tangible Net Worth of $13.4 On December 31, 2018, not not April 2019. Fifth Third Credit On January 9, 2018, 51% 13 Purchase of Interests in Subsidiaries Resource Plus Acquisition May 23, 2016, ( $3.5 May 23, 2018. April 11, 2018, April 23, 2020. no April 23, 2020, Revolving loans of up to $3.5 80% December 31, 2018, no 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% December 31, 2018, 4.975% Other Debt Effective with the closing of the Resource Plus acquisition, the Company entered into promissory notes with the sellers totaling $2.3 December 31st December 31, 2018 December 31, 2023. December 31, 2018 $1.97 International Credit Facilities: SPARFACTS Australia Pty. Ltd. has a secured line of credit facility with National Australia Bank, effective October 31, 2017, $800,000 $564,000 December 31, 2018). 80% December 31, 2018 $462,000 $326,000 SPAR Todopromo has secured a line of credit facility with BBVA Bancomer Bank for 5.0 $255,000 December 31, 2018). March 15, 2016, March 2018. March 2020. 4%, 12.23% December 31, 2018. December 31, 2018 3 $153,000 On November 29, 2016, 4.0 $1,031,000 December 31, 2018). no July 1, 2018. On December 26, 2016, 5.0 $1.3 December 31, 2018). 80% October 5, 2018. On May 29, 2018, 1.2 $309,000 December 31, 2018). no November 29, 2019. December 31, 2018, 147,000 $38,000 On May 25, 2018, 3.0 $774,000 December 31, 2018). August 13, 2018. On October 5, 2018 3.5 $910,000 December 31, 2018). December 31, 2018 3.4 $872,000 December 19, 2019, On October 5, 2018 381,000 $98,000 December 31, 2018). December 31, 2018 381,000 $98,000 Interest Rate as of December 31, 2018 2019 2020 2021 2022 2023 Brazil - Bradesco 0.37% - 0.92% 910 – – – – Brazil – Santander 1.38% 98 – – – – USA - PNC Bank 5.02% 8,747 – – – – USA - Fifth Third Bank 4.97% – – – – – USA - Resource Plus Sellers 1.85% 333 334 300 300 700 National Australia Bank 6.60% 326 – – – – Mexico - BBVA / Shareholder 12.23% – 153 – – – Total $ 10,414 $ 487 $ 300 $ 300 $ 700 Summary of Unused Company Credit and Other Debt Facilities (in thousands) : December 31, 2018 December 31, 2017 Unused Availability: United States $ 4,253 $ 3,530 Australia 238 731 Brazil 304 1,554 Mexico 102 254 Total Unused Availability $ 4,897 $ 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 could have a material adverse effect on the Company's cash resources and its ongoing ability to fund operations.

Note 5 - Income Taxes

Note 5 - Income Taxes	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Income Tax Disclosure [Text Block]	5. On December 22, 2017, 35% 21% December 31, 2017, one eight On December 22, 2017, No. 118 not December 31, 2017. fourth 2018. Beginning in 2018, two $0.4 December 31, 2018. three Income before income taxes is summarized as follows (in thousands): Year Ended December 31, 20 18 20 17 Domestic $ (2,802 ) $ 289 Foreign 5,842 3,865 Total: $ 3,040 $ 4,154 The income tax expense is summarized as follows (in thousands): Year Ended December 31, 20 18 20 17 Current: Federal $ (155 ) $ 79 Foreign 1,501 1,131 State 158 128 Deferred expense (benefit): Federal (54 ) 1,571 Foreign 147 (117 ) State (195 ) 185 Net expense $ 1,402 $ 2,977 The provision for income taxes is different from that which would be obtained by applying the statutory federal income tax rate to income before income taxes. The items causing this difference are as follows (dollars in thousands): Year Ended December 31, 2018 Rate 2017 Rate Provision for income taxes at federal statutory rate $ 638 21.0 % $ 1,421 34.0 % State income taxes, net of federal benefit (73 ) (2.4% ) 17 0.4 % Permanent differences (60 ) (2.0% ) 85 2.1 % Federal Research and Development Credit – – 41 1.0 % Foreign tax rate differential 304 10.0 % (494 ) (11.8% ) GILTI tax 439 14.4 % 798 19.0 % Reduction in deferred tax asset – Reduction of corporate tax rate – – 1,043 24.8 % Other 154 5.5 % 66 1.7 % Net expense $ 1,402 46.5 % $ 2,977 71.2 % Deferred taxes consist of the following (in thousands): December 31, 20 18 20 17 Deferred tax assets: Net operating loss carry forwards $ 1,357 $ 1,313 Federal Research and Development Credit 240 240 Deferred revenue 109 360 Accrued payroll 73 – Allowance for doubtful accounts and other receivable 36 59 Share-based compensation expense 545 646 Foreign subsidiaries 733 588 Depreciation 396 360 Other 439 26 Federal Alternative Minimum Tax – 156 Valuation allowance (292 ) – Total deferred tax assets 3,636 3,748 Deferred tax liabilities: Goodwill 76 224 Intangible assets of subsidiaries 513 – Capitalized software development costs 479 469 Total deferred tax liabilities 1,068 693 Net deferred taxes $ 2,568 $ 3,055 At December 31, 2018, $5.4 2026 2029, $350,000 no Approximately $300,000 1999. 382 may $300,000 2018 $84,000 Management assesses the available positive and negative evidence to estimate if sufficient future taxable income will be generated to use the existing net deferred tax assets. For our U.S. based net deferred tax assets, which are approximately $2 not. A reconciliation of the beginning and ending amount of uncertain tax position reserves is as follows (in thousands): Year Ended December 31, 20 18 20 17 Beginning balance $ 116 $ 116 Removal for tax provisions of prior years (15 ) – Ending balance $ 101 $ 116 Interest and penalties that the tax law requires to be paid on the underpayment of taxes should be accrued on the difference between the amount claimed or expected to be claimed on the return and the tax benefit recognized in the financial statements. The Company's policy is to record this interest and penalties as additional tax expense. Details of the Company's tax reserves at December 31, 2018, Taxes Interest Penalty Total Tax Liability Domestic State $ 101 $ 50 $ 8 $ 159 Federal – – – – International – – – – Total reserve $ 101 $ 50 $ 8 $ 159 In management's view, the Company's tax reserves at December 31, 2018 2017, not SPAR and its subsidiaries file numerous consolidated, combined and separate company income tax returns in the U.S. Federal jurisdiction and in many U.S. states and foreign jurisdictions. With few exceptions, SPAR is subject to U.S. Federal, state and local income tax examinations for the years 2013

Note 6 - Commitments and Contin

Note 6 - Commitments and Contingencies	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	6. Lease Commitments The Company leases equipment and certain office space in several cities, under non-cancelable operating lease agreements. Certain leases require the Company to pay its share of any increases in operating expenses and real estate taxes. Rent expense was approximately $2,211,000 $1,806,000 December 31, 2018 2017, $167,000 $163,000 December 31, 2018 2017, December 31, 2018, Year Amount 2019 $ 1,946 2020 1,428 2021 945 2022 682 2023 340 Total $ 5,341 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, resolution of these matters is not RELATED PARTIES AND RELATED PARTY LITIGATION: SPAR Business Services, Inc., f/k/a SPAR Marketing Services, Inc. ("SBS"), SPAR Administrative Services, Inc. ("SAS"), and SPAR InfoTech, Inc. (" Infotech "), have provided services from time to time to the Company and are related parties and affiliates of SGRP, but are not 10 May 3, 3018 Delaware Litigation Settlement On January 18, 2019, four "225 225 On September 4, 2018, No. 2018 0650, September 21, 2018 ( On September 18, 2018, one 8 §225 No. 2018 00687 "225 225 On September 20, 2018, 225 seven eight The By-Laws Action was dismissed upon the filing of the Stipulation of Dismissal. On January 23, 2019, 225 As part of the Settlement, on January 18, 2019, Mr. Mayer was first November 20, 2018, not December 13, 2018, no 5605 1 In connection with the Settlement, the Governance Committee re-evaluated the independence of Mr. Mayer, based on (among other things) Mr. Mayer's independent business skills and contribution to the Settlement process, determined that he has the requisite independence from the management of the Corporation except for the Related Party Matters (as defined below), and accordingly Mr. Mayer: (a) will be an independent director for all purposes other than any Related Party Matter; (b) will be a non-independent director respecting any Related Party Matter; and (c) may one The Governance Committee and the Board believe that such re-evaluation and redetermination (together with the 2019 In the Settlement the parties agreed to amend and restate SGRP's By-Laws (the "2019 2019 January 18, 2018. 2019 In addition to the compromise provisions described above in Settlement Terms above, the Governance Committee and Board accepted certain of the Proposed Amendments with negotiated changes and clarifications that are now contained in the 2019 ● Any vacancy that results from the death, retirement or resignation of a director that remains unfilled by the directors for more than 90 may ● Certain stockholder proposals may 90th first ● The Board size has been fixed at seven ● The section requiring majority Board independence has been removed (as provided in the Proposed Amendments). ● The By-Laws now require that each candidate for director sign a written irrevocable letter of resignation and retirement effective upon such person failing to be re-elected by the required majority stockholder vote. ● A "super majority" vote of at least 75% two o Issuance of more than 500,000 compensa1tion o Issuance of any preferred stock; o Declaration of any non-cash dividend on the shares of capital stock of the Corporation; o By-Laws modification; o Formation or expansion of the authority of any Committee or subcommittee; or o Appointment or removal of any Committee director. The descriptions of the negotiated compromise 2019 2019 As part of the Settlement of the Actions, the parties to the Actions executed a Limited Mutual Release Agreement limited to the Actions and subject to specific exclusions (the "Release") and the parties to the Actions mutually agreed upon Stipulations of Dismissal ending those actions without prejudice and without admission or retraction of any fact cited therein, and the parties caused them to be filed with the Court on January 18, 2019. The Releases are limited to matters related to those actions described therein and subject to specific exclusions, and the parties expressly preserved all unrelated actions and claims. Accordingly, there remain a number of unresolved claims and actions (each a "Non-Settled Matter") between the Company and the following Related Parties (as defined below), including (without limitation), post termination claims by and against SPAR Business Services, Inc. (which is now in a voluntary bankruptcy proceeding in Nevada), and SPAR Administrative Services, Inc., the lawsuit by SPAR InfoTech, Inc., against the Company, and the Bartels Advancement Claim and the claim by Mr. Brown for a similar advancement (see Advancement Claims Advancement Claims In an email to Arthur Drogue, SGRP's Chairman, on October 3, 2018, one On November 2, 2018, SGRP's Audit Committee determined on November 5, 2018, not not no On November 28, 2018, In December 2018 April 2019. not On December 3, 2018, Counsel advised that Brown had been sued as a stockholder and conspirator in the By-Laws Action against him, and not not 6.02 not, not On January 27, 2019, February 2, 2019. No April 15, 2019, SBS Bankruptcy The Company received no may not 10 Related Party Transactions – Domestic Transactions On November 23, 2018, 11 11 11 March 11, 2019, 11 second not 11 On the advice of SGRP's bankruptcy counsel, management reported and the Audit Committee agreed that while SBS is in the SBS Chapter 11 third i.e 11 11 11 11 11 Accordingly, Management recommended and the Audit Committee agreed that it would be in the best interest of all stockholders: (i) to submit SGRP and SMF claims against SBS in the SBS Chapter 11 not 11 As a result of the SBS Chapter 11 11 March 11, 2019, 11 second not 11 no On March 18, 2019, 11 $378,838 Deposits,$12,963 $1,839,459 Infotech Litigation Against SGRP On September 19, 2018, one 225 no. 64452/2018 $190,000 In 2016, May 3, 2018, May 3, 2018. Mr. Brown also ran his alleged expenses associated with the transaction through Infotech, including large salary allocations for unauthorized personnel and claims for his "lost tax breaks." One of those unauthorized personnel had agreed in her severance agreement with SGRP to never directly or indirectly perform any services for SGRP or any services that could be directly or indirectly billed to SGRP, which restriction was fully disclosed to and known by Mr. Brown and, therefore, Infotech. Mr. Brown submitted his unauthorized and unsubstantiated "expenses" to SGRP, and SGRP's Audit Committee allowed approximately $50,000 $150,000 August 4, 2018, On September 18, 2018, $190,000, The parties are now engaged in pretrial settlement discussions and management has accrued for $75,000 $75,000 $90,000. SGRP will vigorously contest the Infotech Action. Infotech also is threatening to sue the Company in Romania for approximately $900,000 t 2013 not SBS Field Specialist Litigation 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") substantially all of whose services were provided to the Company prior to August 2018 2017 10,700 77% $25.9 July 27, 2018 ( not not not not no July 27, 2018. 10 Related Party Transactions Domestic Related Party Services The appropriateness of SBS' treatment of Field Specialists as independent contractors has been periodically subject to legal challenge (both currently and historically) by various states and others. SBS' expenses of defending those challenges and other proceedings have historically been reimbursed by the Company under SBS' Prior Agreement, and SBS' expenses of defending those challenges and other proceedings were reimbursed by the Company through the termination of the contract in July 2018, twelve December 31, 2017, $50,000 $260,000, In March 2017, no 10 Related Party Transactions Domestic Related Party Services not not not not As a result of the SBS Chapter 11 no 6 Commitments and Contingencies -- SBS Bankruptcy, As the Company had utilized the services of SBS' Field Specialists to support its in-store merchandising needs in California and SBS' independent contractor classifications had been held invalid in the Clothier Determination (see below), management of the Company determined, with the support of SGRP's Audit Committee and Board of Directors, and began in May 2018 third Due to (among other things) the Clothier Determination and the ongoing proceedings against SBS, which could have had a material adverse effect on SBS' ability to provide future services needed by the Company, and the Company's identification of an independent third July 27, 2018, third 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" with SBS (prepared solely by SBS) acknowledging her engagement as an independent contractor. On June 30, 2014, No. RG12 639317, July 16, 2008, June 30, 2014. The court ordered that the case be heard in two one September 9, 2016, two The plaintiffs and SBS are still proceeding with the damages phase of the Clothier Case, which trial was scheduled for December 2018 11 Facing significant potential damages in the Clothier Case, SGRP chose, and on June 7, 2018, not 2019 $1.3 four 30 not not $1.3 2018. March 21, 2019, Since SGRP has no June 7, 2018) As a result of the SBS Chapter 11 11 March 11, 2019, 11 second not 11 no 6 Commitments and Contingencies -- SBS Bankruptcy, 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 (prepared solely by SBS) acknowledging his engagement as an independent contractor. On January 6, 2017, No. 1:17 10024 March 28, 2017, On March 12, 2018, not May 2018, not not April 24, 2018, not August 8, 2018 September 11, 2018. January 25, 2019, not Facing lengthy and costly litigation and significant potential damages in the Hogan Case, on March 27, 2019, no not not 2019 $250,000 three one hundred eighty 180 $250,000 SBS and SGRP Litigation Generally As a result of the SBS Chapter 11 11 March 11, 2019, 11 second not 11 no 6 Commitments and Contingencies -- SBS Bankruptcy,

Note 7 - Treasury Stock

Note 7 - Treasury Stock	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Treasury Stock [Text Block]	7. Pursuant to the Company's 2017 "2017 November 10, 2017 March 14, 2018, may November 10, 2020, not 500,000 not May 1, 2004, March 10, 2011 ( December 31, 2018, 500,000 2017 2012 2015 532,235 December 31, 2018.

Note 8 - Preferred Stock

Note 8 - Preferred Stock	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Preferred Stock [Text Block]	8. SGRP's certificate of incorporation authorizes it to issue 3,000,000 $0.01 may may 3,000,000 10% one one 554,402 2011 2,445,598 December 31, 2018, no

Note 9 - Retirement Plans

Note 9 - Retirement Plans	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Pension and Other Postretirement Benefits Disclosure [Text Block]	9. The Company has a 401 $50,000 December 31, 2017 not 2018.

Note 10 - Related Party Transac

Note 10 - Related Party Transactions	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	10. SGRP's policy respecting approval of transactions with related persons, promoters and control persons is contained in the SPAR Group Code of Ethical Conduct for its Directors, 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 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 LLC ("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 6 Commitments and Contingencies Legal Matters, The Special Committee also has been involved in the review of the Proposed Amendments to SGRP's By-Laws and the By-Laws Action and 225 6 Commitments and Contingencies Settled Delaware Litigations Domestic Related Party Services: SPAR Business Services, Inc. ("SBS"), SPAR Administrative Services, Inc. ("SAS"), and SPAR InfoTech, Inc. ("Infotech"), have provided services from time to time to the Company and are related parties and affiliates of SGRP, but are not December 2018 May 3, 3018 The Company executes its domestic field services through the services of field merchandising, auditing, assembly and other field personnel (each a "Field Specialist"), substantially all of whom are provided to the Company and engaged by independent third third SBS provided substantially all of the Field Specialist services in the U.S.A. to the Company from January 1 July 27, 2018, 2018. $15.4 $25.9 January 1 July 27, 2018, December 31, 2017, 3,800 27% 77% January 1 July 27, 2018, December 31, 2017, $18.1 $30.1 seven July 27, 2018, December 31 2017, Since the termination of the Amended and Restated Field Service Agreement with SBS December 1, 2014 ( 2.96% Due to (among other things) the Clothier Determination and the ongoing proceedings against SBS (which could have had a material adverse effect on SBS's ability to provide future services needed by the Company), SBS' continued higher charges and expense reimbursement disputes, and the Company's identification of an experienced independent third July 27, 2018, third August 1, 2018. Even though the Company believes it had paid SBS for all services provided through July 27, 2018, may not $125,000 $125,000 $12,000 may $120,000 may not No no not not may The appropriateness of SBS's treatment of its Field Specialists as independent contractors had 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 had 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 eleven November 23, 2018, twelve December 31, 2017, $50,000 $260,000, On May 15, 2017, no June 13, 2018, no As provided in SBS's Prior Agreement, the Company is not not not not Furthermore, even though SBS was solely responsible for its operations, methods and legal compliance, in connection with any proceedings against SBS, SBS may not no not 6 Commitments and Contingencies Legal Matters The Company has reached a non-exclusive agreement on substantially better terms than SBS with an experienced independent third third July 2018, . SAS provided substantially all of the Field Administrators in the U.S.A. to the Company from January 1 July 31, 2018, $2.7 $4.2 January 1 July 31, 2018, December 31, 2017, 52 53% 91% seven twelve $2.7 $4.2 seven July 27, 2018, December 31 2017, In addition to these field service and administration expenses, SAS also incurred other administrative expenses related to benefit and employment tax expenses of SAS and payroll processing, and other administrative expenses and SBS incurred expenses for processing vendor payments, legal defense and other administrative expenses (but those expenses were only reimbursed by SGRP to the extent approved by the Company as described below). In 2016, 4% 2% June 1, 2016. No no not not may On May 7, 2018, July 31, 2018, third July 2018, Although neither SBS nor SAS has provided or been authorized to perform any services to the Company after their terminations described above effective on or before July 31, 2018, August December 31, 2018, $120,000, $76,000 not June 13, 2018, no 6 Commitments and Contingencies -- Legal Matters, The Company expects that SBS and SAS may 6 Commitments and Contingencies -- Legal Matters On November 23, 2018, 11 11 11 no 6 Commitments and Contingencies -- Related Party Litigation SBS Bankruptcy, Any failure of SBS to satisfy any judgment or similar amount resulting from any adverse legal determination against SBS, any claim by SBS, SAS, any other related party or any third third 6 Commitments and Contingencies Legal Matters, Current material and potentially material legal proceedings impacting the Company are described in Note 6 Commitments and Contingencies Legal Matters, not not Infotech is currently suing the Company in New York seeking reimbursement for approximately $190,000 $900,000 2013 not 6 Commitments and Contingencies -- Legal Matters -- Related Party Litigation Peter W. Brown was appointed as a Director on the SGRP Board as of May 3, 2018, not 10% 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 100% September 2018, 1.0% Resource Plus of North Florida, Inc. ("RPI"), is a consolidated domestic subsidiary of the Company and is owned jointly by SGRP through its indirect ownership of 51% 49% 13 - Purchase of Interest in Subsidiaries 50% 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%, 20 172 4 SPAR Todopromo is a consolidated international subsidiary of the Company and is owned 51% 49% 90% 2016. In August 2016, December 31, 2020. On September 8, 2016, 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. SPAR BSMT has contracted with Ms. Karla Dagues Martins, a Brazilian citizen and resident and JDM's sister 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 Certain Related Party Transactions: The following costs of affiliates were charged to the Company (in thousands): Year Ended December 31 , 201 8 201 7 Services provided by affiliates: Field Specialist Service expenses * $ 15,404 $ 25,866 Field Administration Service expenses * 2,738 4,215 National Store Retail Services (NSRS) 986 - RJ Holdings 247 - Office and vehicle rental expenses (MPT) 66 62 Vehicle rental expenses (MCPT) 1,248 1,146 Office and vehicle rental expenses (MHT) 228 170 Field administration expenses* (NDS Reklam) 2 2 Consulting and administrative services (CON) 220 244 Warehouse Rental (JFMD) 49 47 Legal Services (KMSA) 135 10 Total services provided by affiliates $ 21,323 $ 31,762 * Includes substantially all overhead (in the case of SAS and SBS), or related overhead, plus any applicable markup. The services provided by SAS and SBS were terminated as of July 2018. Due to affiliates consists of the following (in thousands): December 31 , 201 8 201 7 Loans from local investors: (1) Australia $ 226 $ 250 Mexico 1,001 1,001 Brazil 139 139 China 2,130 719 South Africa 618 24 Resource Plus 531 – Accrued Expenses due to affiliates: SBS/SAS – 893 Total due to affiliates $ 4,645 $ 3,026 ( 1 no Affinity Insurance: In addition to the above, through August 1, 2018, not 1% August 1, 2018, not 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. From 2013 August 1, 2018, $965,000; $379,000 $296,000 $290,000 $675,000 not 1999 may The Company also has advanced money to SAS to prepay Affinity insurance premiums (which in the case of workers compensation insurance are a percentage of payroll). The Company had advanced approximately $225,000 2019 2020 August 2018, one 2019 2020 $150,000 Affinity from time to time may ( August 1, 2018, SMF had been in negotiations with SBS and SAS (respectively represented by Robert G. Brown and William H. Bartels, who together own over 59% November 2017 $675,000. first $900,000 2018. 6 Commitments and Contingencies $900,000 2019 2020 The Company has filed a claim for $375,000 11 6 Commitments and Contingencies -- SBS Bankruptcy , Other Related Party Transactions and Arrangements : In July 1999, 11 6 Legal Matters, Related Party Litigation SBS Bankruptcy Through arrangements with the Company, SBS (owned by Mr. Brown and prior to December 2018

Note 11 - Stock Based Compensat

Note 11 - Stock Based Compensation and Other Plans	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	11. The Company believes that it is desirable to align the interests of its directors, executives, employees and consultants with those of its stockholders through their ownership of shares of Common Stock issued by SGRP ("SGRP Shares"). Although the Company does not 2018 In connection with the 2018 2018 "2018 not 2018 May 2, 2018. The 2018 2018 2008 one 600,000 2018 2008 2018 no may 2008 345,750 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 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. The 2008 not May 3, 2018 2008 2018 As of December 31, 2018, 335,000 2018 The 2018 2008 2009 one 2018 no No 2018 2008 2009 The stock option Awards issued under the 2018 ten 10 first four 25% The Restricted Stock Awards issued under the 2018 2008 first four 25% 2008 Following are the specific valuation assumptions used for options granted in 2018 2008 Expected volatility 43 % Expected dividend yields 0 % Expected term (in years) 5 Risk free interest rate 2.5 % Expected forfeiture rate 5 % 2008 December 31, 2018 2017 Weighted- Weighted- Average Aggregate Average Remaining Intrinsic Covered Exercise Contractual Value Option Awards Shares Price Term (thousands) Outstanding at January 1, 2017 3,111,052 $ 0.98 4.74 $ 678 Granted 943,000 1,05 – – Exercised/cancelled 110,187 0.87 – – Forfeited or expired 599,688 – – – Outstanding at December 31, 2017 3,344,177 $ 0.96 5.17 $ 1,221 Granted 45,000 1.67 – – Exercised 306,750 0.40 – – Forfeited or expired 37,500 – – – Outstanding at December 31, 2018 3,044,927 $ 1.01 4.55 $ 103 Exercisable at December 31, 2018 2,239,677 $ 1.00 3.15 $ 103 The weighted-average grant-date fair value of stock option Awards granted during the year ended December 31, 2018 $0.76. December 31, 2018 2017 $274,000 $16,000, The Company recognized $155,000 $187,000 December 31, 2018 2017, December 31, 2018 2017, $38,000 $71,000, As of December 31, 2018, $309,000. 2.0 20 1 8 Following are the specific valuation assumptions used for options granted in 2018 2018 Expected volatility 43 % Expected dividend yields 0 % Expected term (in years) 5 Risk free interest rate 2.8 % Expected forfeiture rate 5 % 2018 December 31, 2018 Weighted- Weighted- Average Aggregate Average Remaining Intrinsic Covered Exercise Contractual Value Option Awards Shares Price Term (thousands) Granted 245,000 1.23 – – Exercised – – – – Cancelled – – – – Forfeited or expired 10,000 – – – Outstanding at December 31, 2018 235,000 $ 1.23 9.35 $ – Exercisable at December 31, 2018 – $ – – $ – The weighted-average grant-date fair value of stock option Awards granted during the year ended December 31, 2018 $0.57. December 31, 2018 $0. The Company recognized $31,000 $0 December 31, 2018 2017, December 31, 2018 2017, $8,000 $0, As of December 31, 2018, $98,000. 3.0 Restricted Stock- 2008 The restricted stock Awards previously issued under the 2008 first four 25% 2008 2018, not The following table summarizes the activity for restricted stock Awards during the years ended December 31, 2018 2017: Weighted- Average Grant Date Fair Value Shares per Share Unvested at January 1, 2017 132,000 $ 1.32 Granted – – Vested (22,800 ) 1.53 Forfeited (40,800 ) 1.08 Unvested at December 31, 2017 68,400 1.38 Granted – – Vested (18,900 ) 1.48 Forfeited (48,500 ) 1.35 Unvested at December 31, 2018 1,000 $ 1.36 During the years ended December 31, 2018 2017, $15,000 $38,000, December 31, 2018 2017 $4,000 $14,000, During the years ended December 31, 2018 2017, $23,000 $24,000, As of December 31, 2018, $1,000, 1 Restricted Stock- 2018 The restricted stock Awards previously issued under the 2018 2008 first four 25% 2018 2008 2018, 20,000 The following table summarizes the activity for restricted stock Awards during the year ended December 31, 2018: Weighted- Average Grant Date Fair Value Shares per Share Granted 20,000 1.23 Vested (10,000 ) 1.23 Forfeited – – Unvested at December 31, 2018 10,000 $ 1.23 During the years ended December 31, 2018 2017, $20,000 $0, December 31, 2018 2017 $5,000 $0, During the years ended December 31, 2018 2017, $12,000 $0, As of December 31, 2018, $4,000, 1 Stock Purchase Plans In 2001, 2001 2001 June 1, 2001. August 8, 2002, 15% 15%

Note 12 - Segment Information

Note 12 - Segment Information	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	12. The Company reports net revenues from operating income by reportable segment. Reportable segments are components of the Company for which separate financial information is available that is evaluated on a regular basis by the chief operating decision maker in deciding how to allocate resources and in assessing performance. The Company provides similar merchandising and marketing services throughout the world, operating within two The accounting policies of each of the reportable segments are the same as those described in the Summary of Significant Accounting Policies. Management evaluates performance as follows (in thousands): Year Ended December 31, 2018 2017 Revenue, net: United States $ 80,049 $ 52,273 International 149,142 129,108 Total revenue $ 229,191 $ 181,381 Operating income (loss): United States $ (2,543 ) $ 518 International 6,272 3,572 Total operating income $ 3,729 $ 4,090 Interest expense: United States $ 260 $ 221 International 835 116 Total interest expense $ 1,095 $ 337 Other (income) expense, net: United States $ (1 ) $ 8 International (405 ) (409 ) Total other (income), net $ (406 ) $ (401 ) Income (loss) before income tax expense: United States $ (2,802 ) $ 289 International 5,842 3,865 Total income before income tax expense $ 3,040 $ 4,154 Income tax expense (benefit): United States $ (266 ) $ 1,956 International 1,668 1,021 Total income tax expense $ 1,402 $ 2,977 Net (loss) income: United States $ (2,536 ) $ (1,667 ) International 4,174 2,844 Total net income $ 1,638 $ 1,177 Net income attributable to non-controlling interest: United States $ 544 $ 99 International 2,645 2,001 Total net income attributable to non-controlling interest $ 3,189 $ 2,100 Net (loss) income attributable to SPAR Group, Inc.: United States $ (3,080 ) $ (1,766 ) International 1,529 843 Total net loss attributable to SPAR Group, Inc. $ (1,551 ) $ (923 ) Depreciation and amortization: United States $ 1,431 $ 1,378 International 678 748 Total depreciation and amortization $ 2,109 $ 2,126 Capital expenditures: United States $ 1,345 $ 942 International 277 506 Total capital expenditures $ 1,622 $ 1,448 Note: There were no 2018 2017. December 31, 2018 2017 Assets: United States $ 27,280 $ 17,511 International 41,815 40,477 Total assets $ 69,095 $ 57,988 Geographic Data Year Ended December 31, 201 8 201 7 Net international revenues: % of consolidated net revenue % of consolidated net revenue Brazil $ 54,060 23.6 % $ 42,853 23.6 % South Africa 28,566 12.5 26,661 14.7 Mexico 21,233 9.3 22,128 12.2 China 13,181 5.8 11,045 6.1 Japan 10,814 4.7 8,125 4.5 India 9,269 4.0 7,308 4.0 Canada 8,392 3.7 6,913 3.8 Australia 3,405 1.5 3,789 2.1 Turkey 222 0.1 277 0.2 Total international revenue $ 149,142 65.2 % $ 129,108 71.2 % Year Ended December 31 , 20 18 20 17 Long lived assets: United States $ 2,560 $ 7,109 International 1,715 4,057 Total long lived assets $ 4,275 $ 11,166

Note 13 - Purchase of Interests

Note 13 - Purchase of Interests in Subsidiaries	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Business Combination Disclosure [Text Block]	13. 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, 1.85% December 31 2018, 2018 December 31, 2023; December 31 2018, 2018 $33,333 1.85% December 31 $33,334 December 31, 2020. 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 was 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 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 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 ) Deferred tax liability (572 ) Revolving line of credit (865 ) Other intangible assets 2,290 Residual goodwill 1,962 Estimated fair value of assets acquired 5,404 Non-controlling interest (2,648 ) 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 Income Consolidated supplemental pro forma for the twelve month period ended December 31, 2017 $ 205,604 $ 407 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 twelve December 31, 2018, $24.2 $1.3

Note 14 - Net Income Per Share

Note 14 - Net Income Per Share	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Earnings Per Share [Text Block]	14. The following table sets forth the computations of basic and diluted net income per share (in thousands, except per share data): Year Ended December 31, 20 18 20 17 Numerator: Net loss attributable to SPAR Group, Inc. $ (1,551 ) $ (923 ) Denominator: Shares used in basic net income per share calculation 20,684 20,617 Effect of diluted securities: Stock options and unvested restricted shares – – Shares used in diluted net income per share calculations 20,684 20,617 Basic and Diluted net loss per common share: $ (0.07 ) $ (0.04 )

Note 15 - Capital Lease Obligat

Note 15 - Capital Lease Obligations	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Capital Leases in Financial Statements of Lessee Disclosure [Text Block]	15. The Company has two Start Date: Interest Rate Original Cost Accumulated Amortization Net Book Value at December 31, 2018 January 2017 5.8 % $ 76 $ 26 $ 26 August 2017 6.4 % $ 147 $ 20 $ 78 Annual future minimum lease payments required under the leases, together with the present value as of December 31, 2018, Year Ending 2019 $ 82 2020 31 Total 113 Less amount representing interest 5 Present value of net minimum lease payments included in accrued expenses and other current liabilities, and long term debt $ 108

Schedule II - Valuation and Qua

Schedule II - Valuation and Qualifying Accounts	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
SEC Schedule, 12-09, Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]	SPAR Group, Inc. and Subsidiaries Schedule II – Valuation and Qualifying Accounts (In thousands) Balance at Beginning of Period (Recovered From)/ Charged to Costs and Expenses Deductions (1) Balance at End Year ended December 31, 2018: Deducted from asset accounts: Allowance for doubtful accounts $ 342 196 5 $ 533 Year ended December 31, 2017: Deducted from asset accounts: Allowance for doubtful accounts $ 288 113 59 $ 342 ( 1

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Principles of Consolidation The Company consolidates its 100% 51% 810
Consolidation, Variable Interest Entity, Policy [Policy Text Block]	Accounting for Joint Venture Subsidiarie s For the Company's less than wholly owned subsidiaries, the Company first 810 Based on the Company's analysis for each of its 51% 49% not
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of the consolidated financial statements in conformity with accounting principles generally accepted in the United States ("GAAP") requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the amounts disclosed for contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting year. Actual results could differ from those estimates.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash Equivalents The Company considers all highly liquid short-term investments with original maturities of three
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentration of Credit Risk The Company maintains cash balances with high quality financial institutions and periodically evaluates the creditworthiness of such institutions and believes that the Company is not
Revenue Recognition, Policy [Policy Text Block]	Revenue Recognition The Company's services are provided to its clients under contracts or agreements. The Company bills its clients based upon service fee arrangements. Revenues under service fee arrangements are recognized when the service is performed. Customer deposits, which are considered advances on future work, are recorded as revenue in the period services are provided. In May 2014, No. 2014 09 606 606 605 605 606 January 1, 2018 not The Company records revenue from contracts with its customers through the execution of a Master Service Agreement ("MSA") that are effectuated through individual Statements of Work ("SOW" and with the applicable MSA collectively a "Contract"). 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 as a Contract can all five All of the Company's Contracts with customers have a duration of one 90% 30
Receivables, Policy [Policy Text Block]	Unbilled Accounts Receivable Unbilled accounts receivable represent services performed but not Doubtful Accounts and Credit Risks The Company continually monitors the collectability of its accounts receivable based upon current client credit information and financial condition. Balances that are deemed to be uncollectible after the Company has attempted reasonable collection efforts are written off through a charge to the bad debt allowance and a credit to accounts receivable. Accounts receivable balances, net of any applicable reserves or allowances, are stated at the amount that management expects to collect from the outstanding balances. The Company provides for probable uncollectible amounts through a charge to earnings and a credit to bad debt allowance based in part on management's assessment of the current status of individual accounts. Based on management's assessment, the Company established an allowance for doubtful accounts of $533,000 $342,000 December 31, 2018, 2017, $196,000 $113,000 December 31, 2018 2017,
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment and Depreciation Property and equipment, including leasehold improvements, are stated at cost. Depreciation is calculated on a straight-line basis over estimated useful lives of the related assets, which range from three seven December 31, 2018 2017 $1.5
Internal Use Software, Policy [Policy Text Block]	Internal Use Software Development Costs The Company capitalizes certain costs associated with its internally developed software. Specifically, the Company capitalizes the costs of materials and services incurred in developing or obtaining internal use software. These costs include (but are not three The Company capitalized $1.3 $1.0 2018 2017, $1.2 December 31, 2018 2017.
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Impairment of Long-Lived Assets The Company continually monitors events and changes in circumstances that could indicate that the carrying amounts of the Company's property and equipment and intangible assets subjected to amortization may not not may
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]	Goodwill Goodwill may Goodwill is subject to annual impairment tests and interim impairment tests if impairment indicators are present. The impairment tests require the Company to first two not not two one two two two two not December 31, 2018 2017.
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Accounting for Share Based Compensation The Company measures all employee share-based compensation awards using a fair value method and records the related expense in the financial statements over the period during which an employee is required to provide service in exchange for the award. Excess tax benefits are realized from the exercise of stock options and are reported as a financing cash inflow rather than as a reduction of taxes paid in cash flow from operations. For each award that has a graded vesting schedule, the Company recognizes compensation cost on a straight-line basis over the requisite service period for the entire award. Share based employee compensation expense for the years ended December 31, 2018 2017 $221,000 $225,000,
Fair Value Measurement, Policy [Policy Text Block]	Fair Value Measurements Fair value is defined as the price that would be received upon the sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The generally accepted accounting principles fair value framework uses a three one three ● Level 1 ● Level 2 not ● Level 3 no If the inputs used to measure the fair value fall within different levels of the hierarchy, the fair value is determined based upon the lowest level input that is significant to the fair value measurement. Whenever possible, the Company uses quoted market prices to determine fair value. In the absence of quoted market prices, the Company uses independent sources and data to determine fair value. Due to their short maturity, the carrying amounts of cash and cash equivalents, accounts receivable, accounts payable, and accrued expenses approximated the fair values (Level 1 December 31, 2018 2017. 2
Income Tax, Policy [Policy Text Block]	Accounting for Income Taxes Income tax provisions and benefits are made for taxes currently payable or refundable, and for deferred income taxes arising from future tax consequences of events that were recognized in the Company's financial statements or tax returns and tax credit carry forwards. The effects of income taxes are measured based on enacted tax laws and rates applicable to periods in which the differences are expected to reverse. If necessary, a valuation allowance is established to reduce deferred income tax assets to an amount that will more likely than not The calculation of income taxes involves dealing with uncertainties in the application of complex tax regulations. The Company recognizes liabilities for uncertain tax positions based on a two first not second 50% not The Tax Cuts and Jobs Act ("the Tax Act") signed into law what is a comprehensive U.S. tax reform package that, effective January 1, 2018, 35% 21% one 5 Income Taxes
Earnings Per Share, Policy [Policy Text Block]	Net Income Per Share Basic net income per share amounts are based upon the weighted average number of common shares outstanding. Diluted net income per share amounts are based upon the weighted average number of common and potential common shares outstanding except for periods in which such potential common shares are anti-dilutive. Potential common shares outstanding include stock options and restricted stock and are calculated using the treasury stock method.
Foreign Currency Transactions and Translations Policy [Policy Text Block]	Translation of Foreign Currencies The financial statements of the foreign entities consolidated into the Company's consolidated financial statements were translated into United States dollar equivalents at exchange rates as follows: balance sheet accounts for assets and liabilities were converted at year-end rates, equity at historical rates and income statement accounts at average exchange rates for the year. The resulting translation gains and losses are reflected in accumulated other comprehensive income or loss in the consolidated statements of equity.
New Accounting Pronouncements, Policy [Policy Text Block]	New Accounting Pronouncements In August 2018, 2018 15, December 15, 2019, In August 2018, 2018 13 December 15, 2019, not In June 2018, 2018 07 718, December 15, 2018, In February 2018, 2018 02 December 2017. 2018 02 not December 15, 2018. In May 2017, 2017 09 not December 15, 2017, not not In January 2017, 2017 04 2 two 350 1 two December 15, 2019, January 1, 2017. 2017 04 2018 not In November 2016, 2016 18 December 15, 2017, January 1, 2018. not In August 2016, 2016 15 1 2 zero 3 4 5 6 7 2016 15 one December 15, 2017 January 1, 2018 In June 2016, 2016 13 not December 15, 2019 December 15, 2018. may In February 2016, 2016 02 12 December 15, 2018 July 2018, 2018 11, 12 The Company continues to evaluate and is finalizing its documentation of the impact of the pending adoption of the new standard on its consolidated financial position, disclosures and/or internal controls process. The Company does not 842 Management has evaluated other recently issued accounting pronouncements and does not

Note 1 - Business and Organiz_2

Note 1 - Business and Organization (Tables)	12 Months Ended
	Dec. 31, 2018
Notes Tables
Equity Ownership Of Subsidiaries [Table Text Block]	Primary Territory Date Established SGRP Percentage Ownership Principal Office Location Domestic United States of America 1979 100% White Plains, New York National Merchandising Services, LLC 2012 51% Fayetteville, Georgia Resource Plus of North Florida, Inc. 2018 51% Jacksonville, Florida International Japan May 2001 100% Tokyo, Japan Canada June 2003 100% Vaughan, Ontario, Canada South Africa April 2004 51% Durban, South Africa India April 2004 51% New Delhi, India Australia April 2006 51% Melbourne, Australia China March 2010 51% Shanghai, China Mexico August 2011 51% Mexico City, Mexico Turkey November 2011 51% Istanbul, Turkey Brazil September 2016 51% Sao Paulo, Brazil

Note 3 - Supplemental Balance_2

Note 3 - Supplemental Balance Sheet Information (in Thousands) (Tables)	12 Months Ended
	Dec. 31, 2018
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	December 31, Accounts receivable, net, consists of the following: 20 18 20 17 Trade $ 34,824 $ 29,437 Unbilled 8,305 5,863 Non-trade 3,546 1,006 46,970 36,306 Less allowance for doubtful accounts (533 ) (342 ) Accounts Receivable, net $ 46,142 $ 35,964
Schedule Of Property Plant And Equipment [Table Text Block]	December 31, Property and equipment consist of the following: 20 18 20 17 Equipment $ 6,249 $ 5,873 Furniture and fixtures 2,254 853 Leasehold improvements 278 267 Capitalized software development costs 12,210 10,794 20,991 17,787 Less accumulated depreciation and amortization (18,041 ) (15,075 ) Property and equipment, net $ 2,950 $ 2,712
Schedule of Goodwill [Table Text Block]	United States International Total Goodwill: Balance December 31, 2017 $ 1,188 $ 648 $ 1,836 Purchase of interest in subsidiary 1,962 – 1,962 Change in goodwill due to impact of foreign currency – (10 ) (10 ) Balance December 31, 2018 $ 3,150 $ 638 $ 3,788
Schedule of Finite-Lived Intangible Assets [Table Text Block]	December 31, Intangible assets consist of the following: 20 18 20 17 Customer contracts and lists $ 2,680 $ 4,015 Trade names 900 - Patents 870 - Non compete 520 - Less accumulated amortization (1,638 ) (2,381 ) Intangible assets, net $ 3,332 $ 1,634
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	Year Amount 2019 533 2020 533 2021 508 2022 419 2023 280 Thereafter 1,059 Total $ 3,332
Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]	December 31, Accrued expenses and other current liabilities: 20 18 20 17 Taxes payable $ 2,961 $ 2,358 Accrued salaries and wages 6,503 3,791 Accrued accounting and legal expenses 3,777 3,240 Uncertain tax position reserves 101 116 Litigation settlement - Clothier 1,300 – Accrued third party labor 737 – Dividend payable to partners – 1,042 Other 2,789 3,034 Accrued expenses and other current liabilities $ 18,168 $ 13,581

Note 4 - Credit Facilities (Tab

Note 4 - Credit Facilities (Tables)	12 Months Ended
	Dec. 31, 2018
Notes Tables
Schedule of Debt [Table Text Block]	Interest Rate as of December 31, 2018 2019 2020 2021 2022 2023 Brazil - Bradesco 0.37% - 0.92% 910 – – – – Brazil – Santander 1.38% 98 – – – – USA - PNC Bank 5.02% 8,747 – – – – USA - Fifth Third Bank 4.97% – – – – – USA - Resource Plus Sellers 1.85% 333 334 300 300 700 National Australia Bank 6.60% 326 – – – – Mexico - BBVA / Shareholder 12.23% – 153 – – – Total $ 10,414 $ 487 $ 300 $ 300 $ 700
Credit And Debt Facilities Unused Availability [Table Text Block]	December 31, 2018 December 31, 2017 Unused Availability: United States $ 4,253 $ 3,530 Australia 238 731 Brazil 304 1,554 Mexico 102 254 Total Unused Availability $ 4,897 $ 6,069

Note 5 - Income Taxes (Tables)

Note 5 - Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2018
Notes Tables
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]	Year Ended December 31, 20 18 20 17 Domestic $ (2,802 ) $ 289 Foreign 5,842 3,865 Total: $ 3,040 $ 4,154
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	Year Ended December 31, 20 18 20 17 Current: Federal $ (155 ) $ 79 Foreign 1,501 1,131 State 158 128 Deferred expense (benefit): Federal (54 ) 1,571 Foreign 147 (117 ) State (195 ) 185 Net expense $ 1,402 $ 2,977
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	Year Ended December 31, 2018 Rate 2017 Rate Provision for income taxes at federal statutory rate $ 638 21.0 % $ 1,421 34.0 % State income taxes, net of federal benefit (73 ) (2.4% ) 17 0.4 % Permanent differences (60 ) (2.0% ) 85 2.1 % Federal Research and Development Credit – – 41 1.0 % Foreign tax rate differential 304 10.0 % (494 ) (11.8% ) GILTI tax 439 14.4 % 798 19.0 % Reduction in deferred tax asset – Reduction of corporate tax rate – – 1,043 24.8 % Other 154 5.5 % 66 1.7 % Net expense $ 1,402 46.5 % $ 2,977 71.2 %
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	Deferred taxes consist of the following (in thousands): December 31, 20 18 20 17 Deferred tax assets: Net operating loss carry forwards $ 1,357 $ 1,313 Federal Research and Development Credit 240 240 Deferred revenue 109 360 Accrued payroll 73 – Allowance for doubtful accounts and other receivable 36 59 Share-based compensation expense 545 646 Foreign subsidiaries 733 588 Depreciation 396 360 Other 439 26 Federal Alternative Minimum Tax – 156 Valuation allowance (292 ) – Total deferred tax assets 3,636 3,748 Deferred tax liabilities: Goodwill 76 224 Intangible assets of subsidiaries 513 – Capitalized software development costs 479 469 Total deferred tax liabilities 1,068 693 Net deferred taxes $ 2,568 $ 3,055
Summary of Income Tax Contingencies [Table Text Block]	Year Ended December 31, 20 18 20 17 Beginning balance $ 116 $ 116 Removal for tax provisions of prior years (15 ) – Ending balance $ 101 $ 116
Schedule Of Tax Reserves [Table Text Block]	Taxes Interest Penalty Total Tax Liability Domestic State $ 101 $ 50 $ 8 $ 159 Federal – – – – International – – – – Total reserve $ 101 $ 50 $ 8 $ 159

Note 6 - Commitments and Cont_2

Note 6 - Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2018
Notes Tables
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	Year Amount 2019 $ 1,946 2020 1,428 2021 945 2022 682 2023 340 Total $ 5,341

Note 10 - Related Party Trans_2

Note 10 - Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2018
Notes Tables
Schedule of Related Party Transactions [Table Text Block]	Year Ended December 31 , 201 8 201 7 Services provided by affiliates: Field Specialist Service expenses * $ 15,404 $ 25,866 Field Administration Service expenses * 2,738 4,215 National Store Retail Services (NSRS) 986 - RJ Holdings 247 - Office and vehicle rental expenses (MPT) 66 62 Vehicle rental expenses (MCPT) 1,248 1,146 Office and vehicle rental expenses (MHT) 228 170 Field administration expenses* (NDS Reklam) 2 2 Consulting and administrative services (CON) 220 244 Warehouse Rental (JFMD) 49 47 Legal Services (KMSA) 135 10 Total services provided by affiliates $ 21,323 $ 31,762 Due to affiliates consists of the following (in thousands): December 31 , 201 8 201 7 Loans from local investors: (1) Australia $ 226 $ 250 Mexico 1,001 1,001 Brazil 139 139 China 2,130 719 South Africa 618 24 Resource Plus 531 – Accrued Expenses due to affiliates: SBS/SAS – 893 Total due to affiliates $ 4,645 $ 3,026

Note 11 - Stock Based Compens_2

Note 11 - Stock Based Compensation and Other Plans (Tables)	12 Months Ended
	Dec. 31, 2018
Notes Tables
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	Expected volatility 43 % Expected dividend yields 0 % Expected term (in years) 5 Risk free interest rate 2.5 % Expected forfeiture rate 5 % Expected volatility 43 % Expected dividend yields 0 % Expected term (in years) 5 Risk free interest rate 2.8 % Expected forfeiture rate 5 %
Share-based Compensation, Stock Options, Activity [Table Text Block]	Weighted- Weighted- Average Aggregate Average Remaining Intrinsic Covered Exercise Contractual Value Option Awards Shares Price Term (thousands) Outstanding at January 1, 2017 3,111,052 $ 0.98 4.74 $ 678 Granted 943,000 1,05 – – Exercised/cancelled 110,187 0.87 – – Forfeited or expired 599,688 – – – Outstanding at December 31, 2017 3,344,177 $ 0.96 5.17 $ 1,221 Granted 45,000 1.67 – – Exercised 306,750 0.40 – – Forfeited or expired 37,500 – – – Outstanding at December 31, 2018 3,044,927 $ 1.01 4.55 $ 103 Exercisable at December 31, 2018 2,239,677 $ 1.00 3.15 $ 103 Weighted- Weighted- Average Aggregate Average Remaining Intrinsic Covered Exercise Contractual Value Option Awards Shares Price Term (thousands) Granted 245,000 1.23 – – Exercised – – – – Cancelled – – – – Forfeited or expired 10,000 – – – Outstanding at December 31, 2018 235,000 $ 1.23 9.35 $ – Exercisable at December 31, 2018 – $ – – $ –
Schedule of Share-based Compensation, Restricted Stock and Restricted Stock Units Activity [Table Text Block]	Weighted- Average Grant Date Fair Value Shares per Share Unvested at January 1, 2017 132,000 $ 1.32 Granted – – Vested (22,800 ) 1.53 Forfeited (40,800 ) 1.08 Unvested at December 31, 2017 68,400 1.38 Granted – – Vested (18,900 ) 1.48 Forfeited (48,500 ) 1.35 Unvested at December 31, 2018 1,000 $ 1.36 Weighted- Average Grant Date Fair Value Shares per Share Granted 20,000 1.23 Vested (10,000 ) 1.23 Forfeited – – Unvested at December 31, 2018 10,000 $ 1.23

Note 12 - Segment Information (

Note 12 - Segment Information (Tables)	12 Months Ended
	Dec. 31, 2018
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Year Ended December 31, 2018 2017 Revenue, net: United States $ 80,049 $ 52,273 International 149,142 129,108 Total revenue $ 229,191 $ 181,381 Operating income (loss): United States $ (2,543 ) $ 518 International 6,272 3,572 Total operating income $ 3,729 $ 4,090 Interest expense: United States $ 260 $ 221 International 835 116 Total interest expense $ 1,095 $ 337 Other (income) expense, net: United States $ (1 ) $ 8 International (405 ) (409 ) Total other (income), net $ (406 ) $ (401 ) Income (loss) before income tax expense: United States $ (2,802 ) $ 289 International 5,842 3,865 Total income before income tax expense $ 3,040 $ 4,154 Income tax expense (benefit): United States $ (266 ) $ 1,956 International 1,668 1,021 Total income tax expense $ 1,402 $ 2,977 Net (loss) income: United States $ (2,536 ) $ (1,667 ) International 4,174 2,844 Total net income $ 1,638 $ 1,177 Net income attributable to non-controlling interest: United States $ 544 $ 99 International 2,645 2,001 Total net income attributable to non-controlling interest $ 3,189 $ 2,100 Net (loss) income attributable to SPAR Group, Inc.: United States $ (3,080 ) $ (1,766 ) International 1,529 843 Total net loss attributable to SPAR Group, Inc. $ (1,551 ) $ (923 ) Depreciation and amortization: United States $ 1,431 $ 1,378 International 678 748 Total depreciation and amortization $ 2,109 $ 2,126 Capital expenditures: United States $ 1,345 $ 942 International 277 506 Total capital expenditures $ 1,622 $ 1,448
Reconciliation of Assets from Segment to Consolidated [Table Text Block]	December 31, 2018 2017 Assets: United States $ 27,280 $ 17,511 International 41,815 40,477 Total assets $ 69,095 $ 57,988
Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area [Table Text Block]	Year Ended December 31, 201 8 201 7 Net international revenues: % of consolidated net revenue % of consolidated net revenue Brazil $ 54,060 23.6 % $ 42,853 23.6 % South Africa 28,566 12.5 26,661 14.7 Mexico 21,233 9.3 22,128 12.2 China 13,181 5.8 11,045 6.1 Japan 10,814 4.7 8,125 4.5 India 9,269 4.0 7,308 4.0 Canada 8,392 3.7 6,913 3.8 Australia 3,405 1.5 3,789 2.1 Turkey 222 0.1 277 0.2 Total international revenue $ 149,142 65.2 % $ 129,108 71.2 %
Reconciliation Of Long Lived Assets From Segments To Consolidated [Table Text Block]	Year Ended December 31 , 20 18 20 17 Long lived assets: United States $ 2,560 $ 7,109 International 1,715 4,057 Total long lived assets $ 4,275 $ 11,166

Note 13 - Purchase of Interes_2

Note 13 - Purchase of Interests in Subsidiaries (Tables) - Resource Plus, Inc [Member]	12 Months Ended
	Dec. 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 ) Deferred tax liability (572 ) Revolving line of credit (865 ) Other intangible assets 2,290 Residual goodwill 1,962 Estimated fair value of assets acquired 5,404 Non-controlling interest (2,648 ) Consideration paid for acquisition $ 2,756
Business Acquisition, Pro Forma Information [Table Text Block]	Revenue Net Income Consolidated supplemental pro forma for the twelve month period ended December 31, 2017 $ 205,604 $ 407

Note 14 - Net Income Per Share

Note 14 - Net Income Per Share (Tables)	12 Months Ended
	Dec. 31, 2018
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Year Ended December 31, 20 18 20 17 Numerator: Net loss attributable to SPAR Group, Inc. $ (1,551 ) $ (923 ) Denominator: Shares used in basic net income per share calculation 20,684 20,617 Effect of diluted securities: Stock options and unvested restricted shares – – Shares used in diluted net income per share calculations 20,684 20,617 Basic and Diluted net loss per common share: $ (0.07 ) $ (0.04 )

Note 15 - Capital Lease Oblig_2

Note 15 - Capital Lease Obligations (Tables)	12 Months Ended
	Dec. 31, 2018
Notes Tables
Schedule of Capital Leased Assets [Table Text Block]	Start Date: Interest Rate Original Cost Accumulated Amortization Net Book Value at December 31, 2018 January 2017 5.8 % $ 76 $ 26 $ 26 August 2017 6.4 % $ 147 $ 20 $ 78
Schedule of Future Minimum Lease Payments for Capital Leases [Table Text Block]	Year Ending 2019 $ 82 2020 31 Total 113 Less amount representing interest 5 Present value of net minimum lease payments included in accrued expenses and other current liabilities, and long term debt $ 108

Schedule II - Valuation and Q_2

Schedule II - Valuation and Qualifying Accounts (Tables)	12 Months Ended
	Dec. 31, 2018
Notes Tables
Valuation and Qualifying Accounts Disclosure [Table Text Block]	Balance at Beginning of Period (Recovered From)/ Charged to Costs and Expenses Deductions (1) Balance at End Year ended December 31, 2018: Deducted from asset accounts: Allowance for doubtful accounts $ 342 196 5 $ 533 Year ended December 31, 2017: Deducted from asset accounts: Allowance for doubtful accounts $ 288 113 59 $ 342

Note 1 - Business and Organiz_3

Note 1 - Business and Organization (Details Textual)	12 Months Ended
	Dec. 31, 2018
Number of Countries in which Entity Operates	10
Number of Reportable Segments	2

Note 1 - Business and Organiz_4

Note 1 - Business and Organization - Percentage of the Company's Equity Ownership (Details)	Dec. 31, 2018
NEW YORK
Majority Interest Ownership Percentage By Parent	100.00%
Georgia [Member]
Majority Interest Ownership Percentage By Parent	51.00%
FLORIDA
Majority Interest Ownership Percentage By Parent	51.00%
JAPAN
Majority Interest Ownership Percentage By Parent	100.00%
CANADA
Majority Interest Ownership Percentage By Parent	100.00%
SOUTH AFRICA
Majority Interest Ownership Percentage By Parent	51.00%
INDIA
Majority Interest Ownership Percentage By Parent	51.00%
AUSTRALIA
Majority Interest Ownership Percentage By Parent	51.00%
CHINA
Majority Interest Ownership Percentage By Parent	51.00%
MEXICO
Majority Interest Ownership Percentage By Parent	51.00%
TURKEY
Majority Interest Ownership Percentage By Parent	51.00%
BRAZIL
Majority Interest Ownership Percentage By Parent	51.00%

Note 2 - Summary of Significa_2

Note 2 - Summary of Significant Accounting Policies (Details Textual)	12 Months Ended
	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)
Equity Method Investment, Ownership Percentage	51.00%
Allowance for Doubtful Accounts Receivable, Ending Balance	$ 533,000	$ 342,000
Provision for Doubtful Accounts	196,000	113,000
Depreciation, Amortization and Accretion, Net, Total	1,500,000	1,500,000
Capitalized Computer Software, Gross	1,300,000	1,000,000
Capitalized Computer Software, Amortization	$ 1,200,000	$ 1,200,000
Number of Reporting Units	2	2
Allocated Share-based Compensation Expense, Total	$ 221,000	$ 225,000
Computer Software, Intangible Asset [Member]
Finite-Lived Intangible Asset, Useful Life	3 years
Minimum [Member]
Property, Plant and Equipment, Useful Life	3 years
Maximum [Member]
Property, Plant and Equipment, Useful Life	7 years

Note 3 - Supplemental Balance_3

Note 3 - Supplemental Balance Sheet Information (in Thousands) (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Finite-Lived Intangible Assets, Gross, Total	$ 5,000,000
Customer Contracts And Lists [Member]
Finite-Lived Intangible Assets, Gross, Total	2,680,000	$ 4,015,000
Amortization of Intangible Assets, Total	$ 569,000	$ 628,000
Customer Contracts And Lists [Member] | Minimum [Member]
Finite-Lived Intangible Asset, Useful Life	5 years
Customer Contracts And Lists [Member] | Maximum [Member]
Finite-Lived Intangible Asset, Useful Life	25 years

Note 3 - Supplemental Balance_4

Note 3 - Supplemental Balance Sheet Information (in Thousands) - Accounts Receivable (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Accounts receivable	$ 46,970	$ 36,306
Less allowance for doubtful accounts	(533)	(342)
Accounts Receivable, net	46,142	35,964
Trade Accounts Receivable [Member]
Accounts receivable	34,824	29,437
Unbilled [Member]
Accounts receivable	8,305	5,863
Non-Trade [Member]
Accounts receivable	$ 3,546	$ 1,006

Note 3 - Supplemental Balance_5

Note 3 - Supplemental Balance Sheet Information (in Thousands) - Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Property and equipment	$ 20,991	$ 17,787
Less accumulated depreciation and amortization	(18,041)	(15,075)
Property and equipment, net	2,950	2,712
Equipment [Member]
Property and equipment	6,249	5,873
Furniture and Fixtures [Member]
Property and equipment	2,254	853
Leaseholds and Leasehold Improvements [Member]
Property and equipment	278	267
Software Development [Member]
Property and equipment	$ 12,210	$ 10,794

Note 3 - Supplemental Balance_6

Note 3 - Supplemental Balance Sheet Information (in Thousands) - Goodwill Rollforward (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2018USD ($)
Balance	$ 1,836
Purchase of interest in subsidiary	1,962
Change in goodwill due to impact of foreign currency	10
Balance	3,788
UNITED STATES
Balance	1,188
Purchase of interest in subsidiary	1,962
Change in goodwill due to impact of foreign currency
Balance	3,150
International [Member]
Balance	648
Purchase of interest in subsidiary
Change in goodwill due to impact of foreign currency	10
Balance	$ 638

Note 3 - Supplemental Balance_7

Note 3 - Supplemental Balance Sheet Information (in Thousands) - Intangible Assets (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Finite-Lived Intangible Assets, Gross, Total	$ 5,000,000
Less accumulated amortization	(1,638,000)	$ (2,381,000)
Intangible assets, net	3,332,000	1,634,000
Customer Contracts And Lists [Member]
Finite-Lived Intangible Assets, Gross, Total	2,680,000	4,015,000
Trade Names [Member]
Finite-Lived Intangible Assets, Gross, Total	900,000
Patents [Member]
Finite-Lived Intangible Assets, Gross, Total	870,000
Noncompete Agreements [Member]
Finite-Lived Intangible Assets, Gross, Total	$ 520,000

Note 3 - Supplemental Balance_8

Note 3 - Supplemental Balance Sheet Information (in Thousands) - Annual Amortization Expense (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
2019	$ 533
2020	533
2021	508
2022	419
2023	280
Thereafter	1,059
Total	$ 3,332	$ 1,634

Note 3 - Supplemental Balance_9

Note 3 - Supplemental Balance Sheet Information (in Thousands) - Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Taxes payable	$ 2,961	$ 2,358
Accrued salaries and wages	6,503	3,791
Accrued accounting and legal expenses	3,777	3,240
Uncertain tax position reserves	101	116
Litigation settlement - Clothier	1,300
Accrued third party labor	737
Dividend payable to partners		1,042
Other	2,789	3,034
Accrued expenses and other current liabilities	$ 18,168	$ 13,581

Note 4 - Credit Facilities (Det

Note 4 - Credit Facilities (Details Textual) $ in Millions

Apr. 10, 2019USD ($)

Jul. 03, 2018USD ($)

Jan. 09, 2018USD ($)

Mar. 15, 2016USD ($)

Dec. 31, 2018USD ($)

Dec. 31, 2017USD ($)

Dec. 31, 2018MXN ($)

Dec. 31, 2018AUD ($)

Dec. 31, 2018BRL (R$)

Oct. 05, 2018USD ($)

Oct. 05, 2018BRL (R$)

May 29, 2018USD ($)

May 29, 2018BRL (R$)

May 25, 2018USD ($)

May 25, 2018BRL (R$)

Jan. 16, 2018USD ($)

Oct. 31, 2017USD ($)

Oct. 31, 2017AUD ($)

Dec. 26, 2016USD ($)

Dec. 26, 2016BRL (R$)

Nov. 29, 2016USD ($)

Nov. 29, 2016BRL (R$)

Mar. 15, 2016MXN ($)

Proceeds from Lines of Credit, Total

$ 872,000

Resource Plus, Inc [Member]

Business Acquisition, Percentage of Voting Interests Acquired

51.00%

Resource Plus Acquisition Note [Member]

Debt Instrument, Face Amount

$ 2,300,000

Notes Payable, Total

$ 1,970,000

Itau Bank [Member]

Line of Credit Facility, Maximum Borrowing Capacity

$ 1,031,000

R$ 4000000

Percent Of Eligible Domestic Accounts Receivable Less Certain Reserves To Calculate Borrowing Availability

0.00%

0.00%

Revolving Credit Facility [Member] | North Mill, LLC [Member] | Subsequent Event [Member]

Proceeds from Lines of Credit, Total

$ 9,800,000

Line of Credit Facility, Commitment Fee Percentage

1.50%

Debt Instrument, Face Amount

$ 180,000

Debt Instrument, Payable Per Month

10,000

Line of Credit Facility, Commitment Fee Amount

$ 120,000

Percent Of Eligible Domestic Accounts Receivable Less Certain Reserves To Calculate Borrowing Availability

85.00%

Percent Of Eligible Domestic Unbilled Accounts Receivable Less Certain Reserves To Calculate Borrowing Availability

60.00%

Maximum Amount of Accounts Receivable Less Certain Reserves To Calculate Borrowing Availability

$ 4,500,000

Revolving Credit Facility [Member] | North Mill, LLC [Member] | Subsequent Event [Member] | Prime Rate [Member]

Debt Instrument, Basis Spread on Variable Rate

1.25%

Revolving Credit Facility [Member] | North Mill, LLC [Member] | NM Loan Agreement [Member] | Subsequent Event [Member]

Debt Instrument, Term

18 years

Revolving Credit Facility [Member] | North Mill, LLC [Member] | NM Loan Agreement [Member] | Subsequent Event [Member] | SPAR Marketing Force [Member]

Line of Credit Facility, Maximum Borrowing Capacity

$ 12,500,000

Revolving Credit Facility [Member] | North Mill, LLC [Member] | NM Loan Agreement [Member] | Subsequent Event [Member] | SPAR Canada Company [Member]

Line of Credit Facility, Maximum Borrowing Capacity

2,500,000

Revolving Credit Facility [Member] | North Mill, LLC [Member] | Original NM Notes [Member] | Subsequent Event [Member] | SPAR Marketing Force [Member]

Line of Credit Facility, Maximum Borrowing Capacity

10,500,000

Revolving Credit Facility [Member] | North Mill, LLC [Member] | Original NM Notes [Member] | Subsequent Event [Member] | SPAR Canada Company [Member]

Line of Credit Facility, Maximum Borrowing Capacity

$ 1,500,000

Revolving Credit Facility [Member] | PNC Bank, National Association [Member]

Line of Credit Facility, Maximum Borrowing Capacity

$ 9,500,000

$ 9,000,000

Percent Of Eligible Domestic Accounts Receivable Less Certain Reserves To Calculate Borrowing Availability

85.00%

Line of Credit Facility, Interest Rate at Period End

5.02%

5.02%

5.02%

5.02%

Long-term Line of Credit, Total

$ 8,800,000

Line of Credit Facility, Maximum Borrowing Capacity After Applying the Borrowing Base Formula

$ 9,500,000

Line of Credit Facility, Covenant Terms, Minimum Tangible Net Worth

$ 13,400,000

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

Percent Of Eligible Domestic Accounts Receivable Less Certain Reserves To Calculate Borrowing Availability

80.00%

Line of Credit Facility, Interest Rate at Period End

4.975%

4.975%

4.975%

4.975%

Long-term Line of Credit, Total

$ 0

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

$ 564,000

$ 800,000

Percent Of Eligible Domestic Accounts Receivable Less Certain Reserves To Calculate Borrowing Availability

80.00%

80.00%

Long-term Line of Credit, Total

$ 326,000

$ 462,000

Revolving Credit Facility [Member] | BBVA Bancomer Bank [Member]

Line of Credit Facility, Maximum Borrowing Capacity

$ 255,000

$ 5

Line of Credit Facility, Interest Rate at Period End

12.23%

12.23%

12.23%

12.23%

Long-term Line of Credit, Total

$ 153,000

$ 3

Revolving Credit Facility [Member] | BBVA Bancomer Bank [Member] | Interbank Interest Rate [Member]

Debt Instrument, Basis Spread on Variable Rate

4.00%

Revolving Credit Facility [Member] | Daycoval Bank [Member]

Line of Credit Facility, Maximum Borrowing Capacity

$ 1,300,000

R$ 5000000

Percent Of Eligible Domestic Accounts Receivable Less Certain Reserves To Calculate Borrowing Availability

80.00%

80.00%

Revolving Credit Facility [Member] | Banco Bradesco [Member]

Line of Credit Facility, Maximum Borrowing Capacity

$ 309,000

R$ 1200000

Percent Of Eligible Domestic Accounts Receivable Less Certain Reserves To Calculate Borrowing Availability

0.00%

0.00%

Long-term Line of Credit, Total

38,000

R$ 147000

Revolving Credit Facility [Member] | Banco Safra [Member]

Line of Credit Facility, Maximum Borrowing Capacity

$ 774,000

R$ 3000000

Revolving Credit Facility [Member] | Branco Bradesco [Member]

Line of Credit Facility, Maximum Borrowing Capacity

$ 910,000

R$ 3500000

Long-term Line of Credit, Total

872,000

3,400,000

Revolving Credit Facility [Member] | Branco Santander [Member]

Line of Credit Facility, Maximum Borrowing Capacity

$ 98,000

R$ 381000

Long-term Line of Credit, Total

$ 98,000

R$ 381000

Note 4 - Credit Facilities - Su

Note 4 - Credit Facilities - Summary of Credit and Other Debt Facilities (Details) $ in Thousands	Dec. 31, 2018USD ($)
Repayments of principal, 2019	$ 10,414
Repayments of principal, 2020	487
Repayments of principal, 2021	300
Repayments of principal, 2022	300
Repayments of principal, 2023	700
Branco Bradesco [Member]
Repayments of principal, 2019	910
Repayments of principal, 2020
Repayments of principal, 2021
Repayments of principal, 2022
Repayments of principal, 2023
Branco Santander [Member]
Interest Rate	1.38%
Repayments of principal, 2019	$ 98
Repayments of principal, 2020
Repayments of principal, 2021
Repayments of principal, 2022
Repayments of principal, 2023
PNC Bank, National Association [Member]
Interest Rate	5.02%
Repayments of principal, 2019	$ 8,747
Repayments of principal, 2020
Repayments of principal, 2021
Repayments of principal, 2022
Repayments of principal, 2023
Fifth Third Bank [Member]
Interest Rate	4.97%
Repayments of principal, 2019
Repayments of principal, 2020
Repayments of principal, 2021
Repayments of principal, 2022
Repayments of principal, 2023
Resource Plus Acquisition Note [Member]
Interest Rate	1.85%
Repayments of principal, 2019	$ 333
Repayments of principal, 2020	334
Repayments of principal, 2021	300
Repayments of principal, 2022	300
Repayments of principal, 2023	$ 700
National Australia Bank [Member]
Interest Rate	6.60%
Repayments of principal, 2019	$ 326
Repayments of principal, 2020
Repayments of principal, 2021
Repayments of principal, 2022
Repayments of principal, 2023
Bancomer Bank and Shareholder Loan [Member]
Interest Rate	12.23%
Repayments of principal, 2019
Repayments of principal, 2020	153
Repayments of principal, 2021
Repayments of principal, 2022
Repayments of principal, 2023
Minimum [Member] | Branco Bradesco [Member]
Interest Rate	0.37%
Maximum [Member] | Branco Bradesco [Member]
Interest Rate	0.92%

Note 4 - Credit Facilities - Un

Note 4 - Credit Facilities - Unused Availability (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Unused Availability	$ 4,897	$ 6,069
UNITED STATES
Unused Availability	4,253	3,530
AUSTRALIA
Unused Availability	238	731
BRAZIL
Unused Availability	304	1,554
MEXICO
Unused Availability	$ 102	$ 254

Note 5 - Income Taxes (Details

Note 5 - Income Taxes (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 1999
Income Tax Expense (Benefit), Continuing Operations, Global Intangible Low-taxed Income	$ 400,000
Operating Loss Carryforwards, Total	5,400,000
Operating Loss Carryforwards, Not Subject to Expiration	350,000
Operating Loss Carryforwards, Unused	300,000
Operating Loss Carryforwards, Write-off	84,000
Deferred Tax Assets, Net, Total	$ 2,568,000	$ 3,055,000
Earliest Tax Year [Member]
Open Tax Year	2013 2014 2015 2016 2017 2018
Second Subsidiary Acquired March 2010 [Member]
Operating Loss Carryforwards, Total			$ 300,000

Note 5 - Income Taxes - Income

Note 5 - Income Taxes - Income Before Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Domestic	$ (2,802)	$ 289
Foreign	5,842	3,865
Total:	$ 3,040	$ 4,154

Note 5 - Income Taxes - Incom_2

Note 5 - Income Taxes - Income Tax Benefit (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Federal	$ (155)	$ 79
Foreign	1,501	1,131
State	158	128
Federal	(54)	1,571
Foreign	147	(117)
State	(195)	185
Net expense	$ 1,402	$ 2,977

Note 5 - Income Taxes - Incom_3

Note 5 - Income Taxes - Income Taxes Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Provision for income taxes at federal statutory rate	$ 638	$ 1,421
Provision for income taxes at federal statutory rate, rate	21.00%	34.00%
State income taxes, net of federal benefit	$ (73)	$ 17
State income taxes, net of federal benefit, rate	(2.40%)	0.40%
Permanent differences	$ (60)	$ 85
Permanent differences, rate	(2.00%)	2.10%
Federal Research and Development Credit		$ 41
Federal Research and Development Credit, rate		1.00%
Foreign tax rate differential	$ 304	$ (494)
Foreign tax rate differential	10.00%	(11.80%)
GILTI tax	$ 439	$ 798
GILTI tax	14.40%	19.00%
Reduction in deferred tax asset – Reduction of corporate tax rate		$ 1,043
Reduction in deferred tax asset – Reduction of corporate tax rate, rate		24.80%
Other	$ 154	$ 66
Other, rate	5.50%	1.70%
Net expense	$ 1,402	$ 2,977
Net expense, rate	46.50%	71.20%

Note 5 - Income Taxes - Deferre

Note 5 - Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Deferred tax assets:
Net operating loss carry forwards	$ 1,357	$ 1,313
Federal Research and Development Credit	240	240
Deferred revenue	109	360
Accrued payroll	73
Allowance for doubtful accounts and other receivable	36	59
Share-based compensation expense	545	646
Foreign subsidiaries	733	588
Depreciation	396	360
Other	439	26
Federal Alternative Minimum Tax		156
Valuation allowance	(292)
Total deferred tax assets	3,636	3,748
Deferred tax liabilities:
Goodwill	76	224
Intangible assets of subsidiaries	513
Capitalized software development costs	479	469
Total deferred tax liabilities	1,068	693
Net deferred taxes	$ 2,568	$ 3,055

Note 5 - Income Taxes - Reconci

Note 5 - Income Taxes - Reconciliation of Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Unrecognized tax benefits	$ 116	$ 116
Removal for tax provisions of prior years	(15)
Unrecognized tax benefits	$ 101	$ 116

Note 5 - Income Taxes - Tax Res

Note 5 - Income Taxes - Tax Reserves (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Taxes	$ 101	$ 116	$ 116
Interest	50
Penalty	8
Total Tax Liability	159
State and Local Jurisdiction [Member]
Taxes	101
Interest	50
Penalty	8
Total Tax Liability	159
Domestic Tax Authority [Member]
Taxes
Interest
Penalty
Total Tax Liability
Foreign Tax Authority [Member]
Taxes
Interest
Penalty
Total Tax Liability

Note 6 - Commitments and Cont_3

Note 6 - Commitments and Contingencies (Details Textual)	Mar. 18, 2019USD ($)	Sep. 18, 2018USD ($)	Jun. 07, 2018USD ($)	Dec. 08, 2015	Jun. 30, 2018USD ($)	Jul. 31, 2018USD ($)	Jul. 27, 2018USD ($)	Nov. 23, 2018USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)
Operating Leases, Rent Expense, Total									$ 2,211,000	$ 1,806,000
SPAR InfoTech, Inc. [Member] | Alleged Lost Tax Benefits and Other Expenses [Member]
Loss Contingency, Damages Sought, Value		$ 190,000
SPAR InfoTech, Inc. [Member] | Allegedly Owed Programming Services [Member]
Loss Contingency, Damages Sought, Value		900,000
Robert G. Brown [Member]
Related-party Expenses Allowed by the Audit Committee		50,000
Related-party Expenses Disallowed By the Audit Committee		150,000
Estimated Litigation Liability		75,000
Robert G. Brown [Member] | Minimum [Member]
Estimated Litigation Liability		75,000
Robert G. Brown [Member] | Maximum [Member]
Estimated Litigation Liability		$ 90,000
SBS [Member]
Related Party Transaction, Reimbursement of Legal Expenses from Transaction with Related Party						$ 50,000		$ 50,000		$ 260,000
SBS [Member] | Domestic Merchandising Specialists Field Force [Member]
Percent Of Service Provided By Related Party							27.00%			77.00%
Payments for Related Party Services							$ 15,400,000			$ 25,900,000
Reimbursement for SMF's funding of the Affinity Security Deposits [Member] | Subsequent Event [Member]
Loss Contingency, Damages Sought, Value	$ 378,838
Reimbursement for SMF's Funding of the Field Payment Checks [Member] | Subsequent Event [Member]
Loss Contingency, Damages Sought, Value	12,963
SBS Clothier Litigation [Member]
Loss Contingency, Estimate of Possible Loss			$ 1,300,000
Loss Contingency, Damages Number of Equal Annual Installments			4
Loss Contingency, Commencement of Payments of Damages, Number of Days Following Final Settlement			30
Settlement and Other Charges					$ 1,300,000
SBS Clothier Litigation [Member] | Subsequent Event [Member]
Loss Contingency, Damages Sought, Value	$ 1,839,459
SBS Rodgers Litigation [Member]
Loss Contingency, Number of Plaintiffs				6
Hogan Case [Member]
Estimated Litigation Liability									250,000
Loss Contingency, Estimate of Possible Loss									250,000
Equipment [Member]
Operating Leases, Rent Expense, Total									$ 167,000	$ 163,000

Note 6 - Commitments and Cont_4

Note 6 - Commitments and Contingencies - Future Minimum Commitments Under Non-cancelable Operating Lease Arrangements (Details) $ in Thousands	Dec. 31, 2018USD ($)
2019	$ 1,946
2020	1,428
2021	945
2022	682
2023	340
Total	$ 5,341

Note 7 - Treasury Stock (Detail

Note 7 - Treasury Stock (Details Textual) - shares	12 Months Ended
	Dec. 31, 2018	Nov. 10, 2017
Stock Repurchase Program, Number of Shares Authorized to be Repurchased	500,000	500,000
Treasury Stock, Shares, Acquired	532,235

Note 8 - Preferred Stock (Detai

Note 8 - Preferred Stock (Details Textual) - $ / shares	Dec. 14, 1995	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2011
Preferred Stock, Shares Authorized	3,000,000	2,445,598	2,445,598
Preferred Stock, Par or Stated Value Per Share	$ 0.01	$ 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 9 - Retirement Plans (Deta

Note 9 - Retirement Plans (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Defined Benefit Plan, Plan Assets, Contributions by Employer	$ 0	$ 50,000

Note 10 - Related Party Trans_3

Note 10 - Related Party Transactions (Details Textual)

Sep. 18, 2018USD ($)

Sep. 08, 2016

Jun. 01, 2016

Dec. 01, 2014USD ($)

Nov. 30, 2017USD ($)

May 31, 2016

Jul. 31, 2018USD ($)

Jul. 27, 2018USD ($)

Nov. 23, 2018USD ($)

Dec. 31, 2018USD ($)

Dec. 31, 2017USD ($)

Aug. 01, 2018USD ($)

Related Party Transaction, Expenses from Transactions with Related Party

$ 21,323,000

$ 31,762,000

Insurance Premium Refund Receivable

150,000

Affinity Returns from SAS and SBS [Member]

Estimated Litigation Liability

900,000

Affinity Cash Collateral loan to SBS in the SBS Chapter 11 Proceeding [Member]

Loss Contingency, Damages Sought, Value

$ 375,000

SGRP Holdings [Member]

Business Acquisition, Percentage of Voting Interests Acquired

100.00%

NMS [Member]

Percent of Reimbursement

1.00%

Merhold Property Trust [Member]

Number Of Vehicles Subleased

20

Number Of Vehicles Leased

172

Lessee, Operating Lease, Term of Contract

4 years

SGRP Holdings [Member] | SPAR BSMT Joint Venture [Member]

Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage

51.00%

JKC [Member] | SPAR BSMT Joint Venture [Member]

Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage

39.00%

EILLC [Member] | SPAR BSMT Joint Venture [Member]

Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage

10.00%

EILLC [Member]

Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners

10.00%

NMS [Member]

Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners

49.00%

NSRS [Member]

Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners

100.00%

Resource Plus, Inc [Member]

Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners

49.00%

RJ Holdings [Member]

Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners

50.00%

Meridian [Member]

Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners

49.00%

SPAR Todopromo [Member]

Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners

49.00%

SBS [Member]

Number of Merchandising Specialists

3,800

3,800

Withheld Final Mark-up Compensation Due to Related Party

$ 125,000

Additional Funding for Field Specialist Payments

12,000

Estimated Additional Field Specialist Payments

$ 120,000

Related Party Transaction, Reimbursement of Legal Expenses from Transaction with Related Party

$ 50,000

$ 50,000

$ 260,000

Payments for Cash Collateral Deposits, Allocated to Related Party

$ 379,000

SBS [Member] | Post-termination Expenses [Member]

Loss Contingency, Estimate of Possible Loss

$ 120,000

SBS [Member] | Domestic Merchandising Specialists Field Force [Member]

Payments for Related Party Services

$ 15,400,000

$ 25,900,000

Percent Of Service Provided By Related Party

27.00%

77.00%

SBS [Member] | Domestic Field Management [Member]

Related Party Transaction, Expenses from Transactions with Related Party

$ 18,100,000

$ 30,100,000

SBS [Member] | Cost Plus Fees [Member]

Related Party Transaction, Rate

2.00%

2.96%

4.00%

SAS [Member]

Number of National, Regional, and District Administrators

52

52

Payments for Cash Collateral Deposits

965,000

SAS [Member] | Post-termination Expenses [Member]

Loss Contingency, Estimate of Possible Loss

76,000

SAS [Member] | Domestic Field Management [Member]

Payments for Related Party Services

$ 2,700,000

$ 4,200,000

Percent Of Service Provided By Related Party

53.00%

91.00%

Related Party Transaction, Expenses from Transactions with Related Party

$ 2,700,000

$ 4,200,000

SAS [Member] | Advances for Affinity Insurance Plan [Member]

Related Party Transaction, Amounts of Transaction

$ 225,000

SPAR InfoTech, Inc. [Member] | Alleged Lost Tax Benefits and Other Expenses [Member]

Loss Contingency, Damages Sought, Value

$ 190,000

SPAR InfoTech, Inc. [Member] | Allegedly Owed Programming Services [Member]

Loss Contingency, Damages Sought, Value

$ 900,000

NMS [Member]

Majority Interest Ownership Percentage By Parent

51.00%

Resource Plus, Inc [Member]

Majority Interest Ownership Percentage By Parent

51.00%

Meridian [Member]

Majority Interest Ownership Percentage By Parent

51.00%

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%

SPAR Todopromo [Member]

Majority Interest Ownership Percentage By Parent

51.00%

Mr. Juan F. Medina Domenzain [Member] | CON [Member]

Related Party Ownership Percentage

90.00%

SPAR Marketing Force [Member]

Payments for Cash Collateral Deposits, Allocated to Related Party

296,000

All Others [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

Robert G. Brown and William H. Bartels [Member]

Related Party Ownership Percentage

59.00%

SBS And SAS [Member]

Reserve for Related-party Receivables, Amount Recorded During Period

$ 675,000

Note 10 - Related Party Trans_4

Note 10 - Related Party Transactions - Transactions Between the Company and Affiliates (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2018	Dec. 31, 2017
Services provided by affiliates		$ 21,323	$ 31,762
Due to affiliates		4,645	3,026
Loans Due to Affiliates [Member] | Local Investors in Australia [Member]
Due to affiliates	[1]	226	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]	2,130	719
Loans Due to Affiliates [Member] | Local Investors In South Africa [Member]
Due to affiliates	[1]	618	24
Loans Due to Affiliates [Member] | Local Investors Related to Resource Plus [Member]
Due to affiliates	[1]	531
Accrued Expenses Due to Affiliates [Member] | SBS [Member]
Due to affiliates			893
Field Specialist Expenses SBS [Member]
Services provided by affiliates	[2]	15,404	25,866
Field Administration Expenses SAS [Member]
Services provided by affiliates	[2]	2,738	4,215
NSRS [Member]
Services provided by affiliates		986
RJ Holdings [Member]
Services provided by affiliates		247
Office And Vehicle Rental MPT [Member]
Services provided by affiliates		66	62
Vehicle Rental MCPT [Member]
Services provided by affiliates		1,248	1,146
Office And Vehicle Rental MHT [Member]
Services provided by affiliates		228	170
Field Administration Expenses NDS Reklam [Member]
Services provided by affiliates	[2]	2	2
Consulting and Administrative Services (CON) [Member]
Services provided by affiliates		220	244
Warehouse Rental (JFMD) [Member]
Services provided by affiliates		49	47
Legal Services (KMSA) [Member]
Services provided by affiliates		$ 135	$ 10
[1]	Represent loans from the local investors into the Company's subsidiaries (representing their proportionate share of working capital loans). The loans have no payment terms and are due on demand and as such have been classified as current liabilities in the Company's consolidated financial statements.
[2]	Includes substantially all overhead (in the case of SAS and SBS), or related overhead, plus any applicable markup. The services provided by SAS and SBS were terminated as of July 2018.

Note 11 - Stock Based Compens_3

Note 11 - Stock Based Compensation and Other Plans (Details Textual) - USD ($)	May 02, 2018	Aug. 08, 2002	Dec. 31, 2018	Dec. 31, 2017
Allocated Share-based Compensation Expense, Total			$ 221,000	$ 225,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period
The 2018 Plan [Member]
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
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period	10 years
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant			335,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Grant Date Intrinsic Value			$ 0.57
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value			$ 0
The 2018 Plan [Member] | Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	4 years
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period	10 years
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	25.00%
Allocated Share-based Compensation Expense, Total			31,000	0
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense			8,000	0
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Total			$ 98,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition			3 years
The 2018 Plan [Member] | Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	4 years
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	25.00%
Allocated Share-based Compensation Expense, Total			$ 20,000	0
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense			5,000	0
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Total			$ 4,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition			1 year
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period			20,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value			$ 12,000	0
The 2018 Plan [Member] | Restricted Stock [Member] | Director [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period			20,000
The 2008 Plan [Member]
Share-based Compensation Arrangement By Share-based Payment Award, Remaining for Grant Awards Cancelled	345,750
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Grant Date Intrinsic Value			$ 0.76
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value			$ 274,000	16,000
The 2008 Plan [Member] | Employee Stock Option [Member]
Allocated Share-based Compensation Expense, Total			155,000	187,000
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense			38,000	71,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Total			$ 309,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition			2 years
The 2008 Plan [Member] | Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	4 years
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	25.00%
Allocated Share-based Compensation Expense, Total			$ 15,000	38,000
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense			4,000	$ 14,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Total			$ 1,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition			1 year
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period			0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value			$ 23,000	$ 24,000
ESP Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award Purchase Price of Common Stock Discount Rate		15.00%
CSP Plan [Member]
Affiliate Purchase Price of Common Stock Percent		15.00%

Note 11 - Stock Based Compens_4

Note 11 - Stock Based Compensation and Other Plans - Valuation Assumptions (Details) - Employee Stock Option [Member]	12 Months Ended
	Dec. 31, 2018
The 2008 Plan [Member]
Expected volatility	43.00%
Expected dividend yields	0.00%
Expected term (in years) (Year)	5 years
Risk free interest rate	2.50%
Expected forfeiture rate	5.00%
The 2018 Plan [Member]
Expected volatility	43.00%
Expected dividend yields	0.00%
Expected term (in years) (Year)	5 years
Risk free interest rate	2.80%
Expected forfeiture rate	5.00%

Note 11 - Stock Based Compens_5

Note 11 - Stock Based Compensation and Other Plans - Stock Option Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
The 2018 Plan [Member]
Covered Shares (in shares)
Weighted- Average Exercise Price (in dollars per share)
Weighted- Average Remaining Contractual Term (Year)	9 years 127 days
Aggregate Intrinsic Value
Granted Shares (in shares)	245,000
Granted, weighted-average exercise price (in dollars per share)	$ 1.23
Exercised/cancelled, covered shares (in shares)
Exercised/cancelled, weighted-average exercise price (in dollars per share)
Forfeited or expired, covered shares (in shares)	10,000
Forfeited or expired, weighted-average exercise price (in dollars per share)
Covered Shares (in shares)	235,000
Weighted- Average Exercise Price (in dollars per share)	$ 1.23
Exercisable, covered shares (in shares)
Exercisable, weighted-average exercise price (in dollars per share)
Exercisable, weighted average remaining contractual term (Year)
Exercisable, aggregate intrinsic value
The 2008 Plan [Member]
Covered Shares (in shares)	3,344,177	3,111,052
Weighted- Average Exercise Price (in dollars per share)	$ 0.96	$ 0.98
Weighted- Average Remaining Contractual Term (Year)	4 years 200 days	5 years 62 days	4 years 270 days
Aggregate Intrinsic Value	$ 103	$ 1,221	$ 678
Granted Shares (in shares)	45,000	943,000
Granted, weighted-average exercise price (in dollars per share)	$ 1.67	$ 105
Exercised/cancelled, covered shares (in shares)	306,750	110,187
Exercised/cancelled, weighted-average exercise price (in dollars per share)	$ 0.40	$ 0.87
Forfeited or expired, covered shares (in shares)	37,500	599,688
Forfeited or expired, weighted-average exercise price (in dollars per share)
Covered Shares (in shares)	3,044,927	3,344,177	3,111,052
Weighted- Average Exercise Price (in dollars per share)	$ 1.01	$ 0.96	$ 0.98
Exercisable, covered shares (in shares)	2,239,677
Exercisable, weighted-average exercise price (in dollars per share)	$ 1
Exercisable, weighted average remaining contractual term (Year)	3 years 54 days
Exercisable, aggregate intrinsic value	$ 103

Note 11 - Stock Based Compens_6

Note 11 - Stock Based Compensation and Other Plans - Restricted Stock Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Granted shares (in shares)
Weighted-Average Grant Date Fair Value per Share, Granted (in dollars per share)
The 2008 Plan [Member] | Restricted Stock [Member]
Unvested shares (in shares)	68,400	132,000
Weighted-Average Grant Date Fair Value per Share, Unvested (in dollars per share)	$ 1.38	$ 1.32
Granted shares (in shares)	0
Weighted-Average Grant Date Fair Value per Share, Granted (in dollars per share)
Vested shares (in shares)	(18,900)	(22,800)
Weighted-Average Grant Date Fair Value per Share, Vested (in dollars per share)	$ 1.48	$ 1.53
Forfeited shares (in shares)	(48,500)	(40,800)
Weighted-Average Grant Date Fair Value per Share, Forefeited (in dollars per share)	$ 1.35	$ 1.08
Unvested shares (in shares)	1,000	68,400
Weighted-Average Grant Date Fair Value per Share, Unvested (in dollars per share)	$ 1.36	$ 1.38
The 2018 Plan [Member] | Restricted Stock [Member]
Granted shares (in shares)	20,000
Weighted-Average Grant Date Fair Value per Share, Granted (in dollars per share)	$ 1.23
Vested shares (in shares)	(10,000)
Weighted-Average Grant Date Fair Value per Share, Vested (in dollars per share)	$ 1.23
Forfeited shares (in shares)
Weighted-Average Grant Date Fair Value per Share, Forefeited (in dollars per share)
Unvested shares (in shares)	10,000
Weighted-Average Grant Date Fair Value per Share, Unvested (in dollars per share)	$ 1.23

Note 12 - Segment Information_2

Note 12 - Segment Information (Details Textual) $ in Thousands	12 Months Ended
	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)
Number of Reportable Segments	2
Revenue from Contract with Customer, Including Assessed Tax	$ 229,191	$ 181,381
Intersegment Eliminations [Member]
Revenue from Contract with Customer, Including Assessed Tax	$ 0	$ 0

Note 12 - Segment Information -

Note 12 - Segment Information - Segment Reporting Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Net revenues	$ 229,191	$ 181,381
Operating income (loss)	3,729	4,090
Interest expense	1,095	337
Other income, net	(406)	(401)
Total:	3,040	4,154
Net expense	1,402	2,977
Net income	1,638	1,177
Net Income attributable to non-controlling interests	3,189	2,100
Net Income (Loss) Attributable to Parent, Total	(1,551)	(923)
Depreciation and amortization	2,109	2,126
Capital expenditures	1,622	1,448
US Segment [Member]
Net revenues	80,049	52,273
Operating income (loss)	(2,543)	518
Interest expense	260	221
Other income, net	(1)	8
Total:	(2,802)	289
Net expense	(266)	1,956
Net income	(2,536)	(1,667)
Net Income attributable to non-controlling interests	544	99
Net Income (Loss) Attributable to Parent, Total	(3,080)	(1,766)
Depreciation and amortization	1,431	1,378
Capital expenditures	1,345	942
International Segment [Member]
Net revenues	149,142	129,108
Operating income (loss)	6,272	3,572
Interest expense	835	116
Other income, net	(405)	(409)
Total:	5,842	3,865
Net expense	1,668	1,021
Net income	4,174	2,844
Net Income attributable to non-controlling interests	2,645	2,001
Net Income (Loss) Attributable to Parent, Total	1,529	843
Depreciation and amortization	678	748
Capital expenditures	$ 277	$ 506

Note 12 - Segment Information_3

Note 12 - Segment Information - Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Assets	$ 69,095	$ 57,988
US Segment [Member]
Assets	27,280	17,511
International Segment [Member]
Assets	$ 41,815	$ 40,477

Note 12 - Segment Information_4

Note 12 - Segment Information - Geographic Data (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Net revenues	$ 229,191	$ 181,381
BRAZIL
Net revenues	$ 54,060	$ 42,853
BRAZIL | Geographic Concentration Risk [Member] | Sales Revenue, Net [Member]
Percent of consolidated net revenue	23.60%	23.60%
SOUTH AFRICA
Net revenues	$ 28,566	$ 26,661
SOUTH AFRICA | Geographic Concentration Risk [Member] | Sales Revenue, Net [Member]
Percent of consolidated net revenue	12.50%	14.70%
MEXICO
Net revenues	$ 21,233	$ 22,128
MEXICO | Geographic Concentration Risk [Member] | Sales Revenue, Net [Member]
Percent of consolidated net revenue	9.30%	12.20%
CHINA
Net revenues	$ 13,181	$ 11,045
CHINA | Geographic Concentration Risk [Member] | Sales Revenue, Net [Member]
Percent of consolidated net revenue	5.80%	6.10%
JAPAN
Net revenues	$ 10,814	$ 8,125
JAPAN | Geographic Concentration Risk [Member] | Sales Revenue, Net [Member]
Percent of consolidated net revenue	4.70%	4.50%
INDIA
Net revenues	$ 9,269	$ 7,308
INDIA | Geographic Concentration Risk [Member] | Sales Revenue, Net [Member]
Percent of consolidated net revenue	4.00%	4.00%
CANADA
Net revenues	$ 8,392	$ 6,913
CANADA | Geographic Concentration Risk [Member] | Sales Revenue, Net [Member]
Percent of consolidated net revenue	3.70%	3.80%
AUSTRALIA
Net revenues	$ 3,405	$ 3,789
AUSTRALIA | Geographic Concentration Risk [Member] | Sales Revenue, Net [Member]
Percent of consolidated net revenue	1.50%	2.10%
TURKEY
Net revenues	$ 222	$ 277
TURKEY | Geographic Concentration Risk [Member] | Sales Revenue, Net [Member]
Percent of consolidated net revenue	0.10%	0.20%
International [Member]
Net revenues	$ 149,142	$ 129,108
International [Member] | Geographic Concentration Risk [Member] | Sales Revenue, Net [Member]
Percent of consolidated net revenue	65.20%	71.20%

Note 12 - Segment Information_5

Note 12 - Segment Information - Long Lived Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Long lived assets	$ 4,275	$ 11,166
UNITED STATES
Long lived assets	2,560	7,109
International [Member]
Long lived assets	$ 1,715	$ 4,057

Note 13 - Purchase of Interes_3

Note 13 - Purchase of Interests in Subsidiaries (Details Textual) - USD ($)	Jan. 09, 2018	Dec. 31, 2018	Dec. 31, 2017
Payments to Acquire Businesses, Net of Cash Acquired, Total		$ (767,000)
Long-term Debt, Maturities, Repayments of Principal in Year Two		487,000
Revenue from Contract with Customer, Including Assessed Tax		229,191,000	181,381,000
Net Income (Loss) Attributable to Parent, Total		(1,551,000)	$ (923,000)
Resource Plus, Inc [Member]
Revenue from Contract with Customer, Including Assessed Tax		24,200,000
Net Income (Loss) Attributable to Parent, Total		$ 1,300,000
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
Debt Instrument, Interest Rate, Stated Percentage	1.85%
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
Debt Instrument, Interest Rate, Stated Percentage	1.85%
Long-term Debt, Maturities, Repayments of Principal in Year Two	$ 33,334
Employment Agreement, Base Salary	$ 200,000
Mobex [Member]
Business Acquisition, Percentage of Voting Interests Acquired	51.00%

Note 13 - Purchase of Interes_4

Note 13 - Purchase of Interests in Subsidiaries - Assets and Liabilities Acquired (Details) - USD ($) $ in Thousands	Jan. 09, 2018	Dec. 31, 2018	Dec. 31, 2017
Residual goodwill		$ 3,788	$ 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)
Deferred tax liability	(572)
Revolving line of credit	(865)
Other intangible assets	2,290
Residual goodwill	1,962
Estimated fair value of assets acquired	5,404
Non-controlling interest	(2,648)
Consideration paid for acquisition	$ 2,756

Note 13 - Purchase of Interes_5

Note 13 - Purchase of Interests in Subsidiaries - Consolidated Statement of Income, Pro Forma (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)
Revenue	$ 205,604
Net Loss	$ 407

Note 14 - Net Income Per Shar_2

Note 14 - Net Income Per Share - Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Net Income (Loss) Attributable to Parent, Total	$ (1,551)	$ (923)
Shares used in basic net income per share calculation (in shares)	20,684	20,617
Stock options and unvested restricted shares (in shares)
Shares used in diluted net income per share calculations (in shares)	20,684	20,617
Basic and Diluted net loss per common share: (in dollars per share)	$ (0.07)	$ (0.04)

Note 15 - Capital Lease Oblig_3

Note 15 - Capital Lease Obligations - Capital Lease Assets Balances (Details) $ in Thousands	Dec. 31, 2018USD ($)
Lease Starting January 2017 [Member]
Original Cost	$ 76
Accumulated Amortization	26
Net Book Value	$ 26
Lease Starting January 2017 [Member] | Capital Lease Obligations [Member]
Interest Rate	5.80%
Lease Starting August 2017 [Member]
Original Cost	$ 147
Accumulated Amortization	20
Net Book Value	$ 78
Lease Starting August 2017 [Member] | Capital Lease Obligations [Member]
Interest Rate	6.40%

Note 15 - Capital Lease Oblig_4

Note 15 - Capital Lease Obligations - Future Minimum Lease Payments (Details) $ in Thousands	Dec. 31, 2018USD ($)
2019	$ 82
2020	31
Total	113
Less amount representing interest	5
Present value of net minimum lease payments included in accrued expenses and other current liabilities, and long term debt	$ 108

Schedule II - Valuation and Q_3

Schedule II - Valuation and Qualifying Accounts - Valuation and Qualifying Accounts (Details) - SEC Schedule, 12-09, Allowance, Credit Loss [Member] - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2018	Dec. 31, 2017
Allowance for doubtful accounts		$ 342	$ 288
Recovered from/charged to costs and expenses		196	113
Deductions, Allowance for doubtful accounts	[1]	5	59
Allowance for doubtful accounts		$ 533	$ 342
[1]	Uncollectible accounts written off, net of recoveries