Document And Entity Information
Document And Entity Information - USD ($) $ in Millions | 12 Months Ended | ||
Dec. 31, 2019 | Mar. 30, 2020 | Jun. 30, 2019 | |
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 Interactive Data Current | Yes | ||
Entity Common Stock, Shares Outstanding (in shares) | 21,100,638 | ||
Entity Public Float | $ 7.4 | ||
Entity Shell Company | false | ||
Document Type | 10-K | ||
Document Period End Date | Dec. 31, 2019 | ||
Document Fiscal Year Focus | 2019 | ||
Document Fiscal Period Focus | FY | ||
Amendment Flag | false | ||
Title of 12(b) Security | Common Stock, par value $.01 per share |
Consolidated Balance Sheets
Consolidated Balance Sheets - USD ($) $ in Thousands | Dec. 31, 2019 | Dec. 31, 2018 |
Assets | ||
Cash and cash equivalents | $ 10,458 | $ 7,111 |
Accounts receivable, net | 49,299 | 46,142 |
Prepaid expenses and other current assets | 2,404 | 1,879 |
Total current assets | 62,161 | 55,132 |
Property and equipment, net | 2,848 | 2,950 |
Operating lease right-of-use assets | 4,948 | |
Goodwill | 3,784 | 3,788 |
Intangible assets, net | 2,796 | 3,332 |
Deferred income taxes | 1,883 | 2,568 |
Other assets | 1,115 | 1,325 |
Total assets | 79,535 | 69,095 |
Liabilities and equity | ||
Accounts payable | 9,186 | 8,668 |
Accrued expenses and other current liabilities | 18,548 | 18,168 |
Due to affiliates | 4,666 | 4,645 |
Customer incentives and deposits | 594 | 620 |
Lines of credit and short-term loans | 8,932 | 10,414 |
Current portion of operating lease liabilities | 2,828 | |
Total current liabilities | 44,754 | 42,515 |
Operating lease liabilities, less current portion | 2,120 | |
Long-term debt | 1,300 | 1,806 |
Total liabilities | 48,174 | 44,321 |
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, 2019 and December 31, 2018 | ||
Common stock, $.01 par value: Authorized shares – 47,000,000 Issued shares – 21,102,335 – December 31, 2019 and 20,784,483 – December 31, 2018 | 211 | 208 |
Treasury stock, at cost 1,697 shares – December 31, 2019 and 7,895 shares – December 31, 2018 | (2) | (8) |
Additional paid-in capital | 16,511 | 16,304 |
Accumulated other comprehensive loss | (3,616) | (3,638) |
Retained earnings | 5,851 | 3,432 |
Total SPAR Group, Inc. equity | 18,955 | 16,298 |
Non-controlling interest | 12,406 | 8,476 |
Total equity | 31,361 | 24,774 |
Total liabilities and equity | $ 79,535 | $ 69,095 |
Consolidated Balance Sheets (Pa
Consolidated Balance Sheets (Parentheticals) - $ / shares | Dec. 31, 2019 | Dec. 31, 2018 |
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) | 21,102,335 | 20,784,483 |
Treasury stock, shares (in shares) | 1,697 | 7,895 |
Consolidated Statements of Oper
Consolidated Statements of Operations and Comprehensive Income (Loss) - USD ($) shares in Thousands, $ in Thousands | 12 Months Ended | |
Dec. 31, 2019 | Dec. 31, 2018 | |
Net revenues | $ 252,876 | $ 229,191 |
Cost of revenues | 203,626 | 184,904 |
Gross profit | 49,250 | 44,287 |
Selling, general and administrative expense | 36,869 | 38,449 |
Depreciation and amortization | 2,190 | 2,109 |
Operating income | 10,191 | 3,729 |
Interest expense, net | 1,046 | 1,095 |
Other (income), net | (266) | (406) |
Income before income tax expense | 9,411 | 3,040 |
Income tax expense | 3,578 | 1,402 |
Net income | 5,833 | 1,638 |
Net income attributable to non-controlling interest | (3,414) | (3,189) |
Net income (loss) attributable to SPAR Group, Inc. | $ 2,419 | $ (1,551) |
Basic income (loss) per common share attributable to SPAR Group, Inc. (in dollars per share) | $ 0.12 | $ (0.07) |
Diluted income (loss) per common share attributable to SPAR Group, Inc. (in dollars per share) | $ 0.11 | $ (0.07) |
Weighted average common shares – basic (in shares) | 20,916 | 20,684 |
Weighted average common shares – diluted (in shares) | 21,157 | 20,684 |
Net income | $ 5,833 | $ 1,638 |
Other comprehensive income (loss): | ||
Foreign currency translation adjustments | 538 | (3,284) |
Comprehensive income (loss) | 6,371 | (1,646) |
Comprehensive income attributable to non-controlling interest | (3,930) | (1,837) |
Comprehensive income (loss) attributable to SPAR Group, Inc. | $ 2,441 | $ (3,483) |
Consolidated Statements of Equi
Consolidated Statements of Equity - USD ($) shares in Thousands, $ in Thousands | Common Stock [Member] | Treasury Stock [Member] | Additional Paid-in Capital [Member] | AOCI Attributable to Parent [Member] | Retained Earnings [Member] | Noncontrolling Interest [Member] | Total |
Balance (in shares) at Dec. 31, 2017 | 20,681 | 104 | |||||
Balance at Dec. 31, 2017 | $ 207 | $ (115) | $ 16,271 | $ (1,690) | $ 4,977 | $ 5,905 | $ 25,555 |
Share-based compensation | 221 | 221 | |||||
Exercise of stock options (in shares) | 104 | (75) | |||||
Exercise of stock options | $ 1 | $ 97 | (185) | (87) | |||
Distributions to non-controlling investors | (16) | 6 | (1,914) | (1,924) | |||
Reissued treasury shares – RSUs (in shares) | (21) | ||||||
Reissued treasury shares – RSUs | $ 10 | (3) | 7 | ||||
Non-controlling interest related to Resource Plus acquisition | 2,648 | 2,648 | |||||
Other comprehensive income | (1,932) | (1,352) | (3,284) | ||||
Net income (loss), parent | (1,551) | (1,551) | |||||
Net income (loss), non-controlling interest | 3,189 | 3,189 | |||||
Net income | 1,638 | ||||||
Balance (in shares) at Dec. 31, 2018 | 20,785 | 8 | |||||
Balance at Dec. 31, 2018 | $ 208 | $ (8) | 16,304 | (3,638) | 3,432 | 8,476 | 24,774 |
Share-based compensation | 235 | 235 | |||||
Exercise of stock options (in shares) | 317 | (6) | |||||
Exercise of stock options | $ 3 | $ 6 | (28) | (19) | |||
Other comprehensive income | 22 | 516 | 538 | ||||
Net income (loss), parent | 2,419 | 2,419 | |||||
Net income (loss), non-controlling interest | 3,414 | 3,414 | |||||
Net income | 5,833 | ||||||
Balance (in shares) at Dec. 31, 2019 | 21,102 | 2 | |||||
Balance at Dec. 31, 2019 | $ 211 | $ (2) | $ 16,511 | $ (3,616) | $ 5,851 | $ 12,406 | $ 31,361 |
Consolidated Statements of Cash
Consolidated Statements of Cash Flows - USD ($) | 12 Months Ended | |
Dec. 31, 2019 | Dec. 31, 2018 | |
Operating activities | ||
Net income | $ 5,833,000 | $ 1,638,000 |
Adjustments to reconcile net income to net cash provided by operating activities | ||
Depreciation and amortization | 2,190,000 | 2,109,000 |
Amortization of operating lease assets | 893,000 | |
Bad debt, net | 83,000 | 196,000 |
Deferred income tax expense (benefit) | 792,000 | (85,000) |
Share based compensation | 235,000 | 186,000 |
Changes in operating assets and liabilities, net of business acquisitions: | ||
Accounts receivable, net | (3,160,000) | (9,296,000) |
Prepaid expenses and other assets | (432,000) | 852,000 |
Accounts payable | 530,000 | (144,000) |
Operating lease liabilities | (893,000) | |
Accrued expenses, other current liabilities and customer incentives and deposits | 76,000 | 6,594,000 |
Net cash provided by operating activities | 6,147,000 | 2,050,000 |
Investing activities | ||
Purchases of property and equipment and capitalized software | (1,378,000) | (1,622,000) |
Purchase of Resource Plus subsidiary, net of cash acquired | 767,000 | |
Net cash used in investing activities | (1,378,000) | (855,000) |
Financing activities | ||
Net borrowing (payments) on lines of credit | 7,979,000 | 1,700,000 |
Payoff of bank line of credit | (9,598,000) | |
Payments related to stock options exercised | (19,000) | (52,000) |
Proceeds from term debt | 872,000 | |
Payments on term debt | (333,000) | (333,000) |
Distribution to non-controlling investors | (1,914,000) | |
Payments on capital lease obligations | (72,000) | |
Net cash provided by (used in) financing activities | (1,971,000) | 201,000 |
Effect of foreign exchange rate changes on cash | 549,000 | (3,112,000) |
Net change in cash and cash equivalents | 3,347,000 | (1,716,000) |
Cash and cash equivalents at beginning of year | 7,111,000 | 8,827,000 |
Cash and cash equivalents at end of year | 10,458,000 | 7,111,000 |
Supplemental disclosure of cash flows information | ||
Interest paid | 825,000 | 994,000 |
Income taxes paid | $ 197,000 | $ 309,000 |
Note 1 - Business and Organizat
Note 1 - Business and Organization | 12 Months Ended |
Dec. 31, 2019 | |
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 ("US") primarily on behalf of consumer product manufacturers and retailers at mass merchandise, office supply, grocery, drug, dollar, home improvement, independent, automotive, 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 and administers its domestic field services through the services of field merchandising, auditing, assembly and other field personnel (each a " Field Specialist third Field Administrator third SBS July 2018 August 2018, FDM third The Company's international business in each territory outside the US 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, 2019 | |
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 US ("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. The Company records revenue from contracts with its customers through the execution of a Master Service Agreement (" MSA SOW Contract 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 $438,000 $533,000 December 31, 2019 2018 $83,000 $196,000 December 31, 2019 2018 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, 2019 2018 $1.7 $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 2019 2018 $1.3 $1.2 December 31, 2019 2018 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 one December 31, 2019 2018 no 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, 2019 2018 $235,000 $221,000, 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, 2019 2018 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 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 December 2019, 2019 12 740 December 15, 2020, In August 2018, 2018 13 December 15, 2019, not In February 2018, 2018 02 December 2017. 2018 02 not December 15, 2018. not 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. not In June 2016, No. 2016 13, 326 326 not 326 January 1, 2020, November 2019, December 15, 2022 not 326 In February 2016, 2016 02 12 January 1, 2019. 15 |
Note 3 - Supplemental Balance S
Note 3 - Supplemental Balance Sheet Information (in Thousands) | 12 Months Ended |
Dec. 31, 2019 | |
Notes to Financial Statements | |
Supplemental Balance Sheet Disclosures [Text Block] | 3. December 31, Accounts receivable, net, consists of the following: 2019 2018 Trade $ 38,558 $ 34,824 Unbilled 8,423 8,305 Non-trade 2,756 3,546 49,737 46,675 Less allowance for doubtful accounts (438 ) (533 ) Accounts Receivable, net $ 49,299 $ 46,142 December 31, Property and equipment consist of the following: 2019 2018 Equipment $ 4,062 $ 6,249 Furniture and fixtures 2,319 2,254 Leasehold improvements 308 278 Capitalized software development costs 13,549 12,210 20,238 20,991 Less accumulated depreciation and amortization (17,390 ) (18,041 ) Property and equipment, net $ 2,848 $ 2,950 United States International Total Goodwill: Balance December 31, 2018 $ 3,150 $ 638 $ 3,788 Change in goodwill due to impact of foreign currency – (4 ) (4 ) Balance December 31, 2019 $ 3,150 $ 634 $ 3,784 December 31, Intangible assets consist of the following: 2019 2018 Customer contracts and lists $ 2,731 $ 2,680 Trade names 900 900 Patents 870 870 Non compete 520 520 5,021 4,970 Less accumulated amortization (2,225 ) (1,638) Intangible assets, net $ 2,796 $ 3,332 Intangible assets consist primarily of customer contracts and lists, trade names, patents and non-compete agreements, all of which have a finite useful life. 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. Amortization is generally not The Company is amortizing its intangible assets of $5.0 5 25 December 31, 2019 2018 $476,000 $569,000, December 31, 2019 Year Amount 2020 533 2021 533 2022 508 2023 419 2024 280 Thereafter 523 Total $ 2,796 December 31, Accrued expenses and other current liabilities: 2019 2018 Taxes payable $ 2,788 $ 2,961 Accrued salaries and wages 9,248 6,503 Accrued accounting and legal expenses 1,944 3,777 Uncertain tax position reserves – 101 Litigation settlement 1,200 1,300 Accrued third party labor 2,010 737 Other 1,358 2,789 Accrued expenses and other current liabilities $ 18,548 $ 18,168 |
Note 4 - Credit Facilities
Note 4 - Credit Facilities | 12 Months Ended |
Dec. 31, 2019 | |
Notes to Financial Statements | |
Debt Disclosure [Text Block] | 4. Domestic North Mill Capital Credit Facility 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, Inc. ("SMF") 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 December 31, 2019, twelve 12 October 2021. On April 10, 2019, $9.6 The NM Credit Facility currently requires the NM Borrowers to pay interest on the loans equal to (A) Prime Rate designated by Wells Fargo Bank, plus (B) one hundred twenty five 1.25% 6.75%. December 31, 2019, 6.75% $8.2 In addition, the Company is paying a fee to NM in the amount of 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 Borrowers, including, maintaining a positive trailing EBITDA for each Borrower and limits on capital expenditures and other investments. The Company was in compliance as of December 31, 2019. PNC Credit Facility In January 2018, On April 10, 2019, 2018 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. Revolving loans of up to $3.5 80% December 31, 2019 no The Fifth Third Credit Facility currently requires Resource Plus to pay interest on the loans there under equal to (A) the Daily LIBOR Rate (as defined in the agreement) per annum, plus (B) two hundred fifty 2.50% December 31, 2019 5.2% Other Debt Effective with the closing of the Resource Plus acquisition in January 2018, $2.3 December 31st December 31, 2018 December 31, 2023. December 31, 2019 $1.6 International Credit Facilities: SPARFACTS Australia Pty. Ltd. has a secured line of credit facility with National Australia Bank, effective October 31, 2017, $800,000 $561,000 December 31, 2019 80% December 31, 2019 $196,000 $138,000 SPAR Todopromo has secured a line of credit facility with BBVA Bancomer Bank for 5.0 $264,000 December 31, 2019 March 15, 2016, March 2018. March 2020. 4%, 11.90% December 31, 2019 December 31, 2019 zero December 13, 2019 5.0 $264,000 December 31, 2019). December 2020. 18.00% December 31, 2019. December 31, 2019 5.0 $264,000 December 31, 2019 On November 29, 2016, 4.0 $996,000 December 31, 2019 no July 1, 2018. On December 26, 2016, 5.0 $1.2 December 31, 2019 80% October 5, 2018. On May 25, 2018, 3.0 $747,000 December 31, 2019 August 13, 2018. On May 29, 2018, 1.2 $299,000 December 31, 2019 November 2019. On October 5, 2018 3.5 $878,000 December 31, 2019 December 2019. On October 5, 2018 381,000 $95,000 December 31, 2019 December 31, 2019 16.52%. December 31, 2019 184,000 $46,000 Interest Rate as of December 31, 2019 2020 2021 2022 2023 2024 USA - North Mill Capital 6.75 % 8,151 – – – – USA - Fifth Third Bank 5.20 % – – – – – USA - Resource Plus Sellers 1.85 % 333 300 300 700 – Australia - National Australia Bank 6.60 % 138 – – – – Mexico - Steel Factoring 18.00 % 264 – – – – Brazil – Santander 16.52 % 46 – – – – Total $ 8,932 $ 300 $ 300 $ 700 $ - Summary of Unused Company Credit and Other Debt Facilities (in thousands) : December 31, 2019 December 31, 2018 Unused Availability: United States $ 3,694 $ 4,253 Australia 423 238 Brazil 49 304 Mexico – 102 Total Unused Availability $ 4,166 $ 4,897 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, 2019 | |
Notes to Financial Statements | |
Income Tax Disclosure [Text Block] | 5. Beginning in 2018, two $500,000 $400,000 December 31, 2019 December 31, 2018 three Income (loss) before income taxes is summarized as follows (in thousands): Year Ended December 31, 2019 2018 Domestic $ 2,207 $ (2,802 ) Foreign 7,204 5,842 Total: $ 9,411 $ 3,040 The income tax expense (benefit) is summarized as follows (in thousands): Year Ended December 31, 2019 2018 Current: Federal $ 357 $ (155 ) Foreign 2,397 1,501 State 139 158 Deferred: Federal 691 (54 ) Foreign (138 ) 147 State 132 (195 ) Net expense $ 3,578 $ 1,402 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, 2019 Rate 2018 Rate Provision for income taxes at federal statutory rate $ 1,976 21.0 % $ 638 21.0 % State income taxes, net of federal benefit 214 2.3 % (73 ) -2.4 % Permanent differences 251 2.6 % (60 ) -2.0 % Foreign tax rate differential 717 7.6 % 304 10.0 % GILTI tax 527 5.6 % 439 14.4 % Other (107 ) -1.1 % 154 5.5 % Net expense $ 3,578 38.0 % $ 1,402 46.5 % Deferred taxes consist of the following (in thousands): December 31, 2019 2018 Deferred tax assets: Net operating loss carry forwards $ 717 $ 1,357 Federal Research and Development Credit 240 240 Deferred revenue 43 109 Accrued payroll 88 73 Allowance for doubtful accounts and other receivable 18 36 Share-based compensation expense 524 545 Foreign subsidiaries 932 733 Depreciation 573 396 Right To Use Assets 1,730 – Other 485 439 Valuation allowance (353 ) (292 ) Total deferred tax assets 4,997 3,636 Deferred tax liabilities: Goodwill & Intangible assets of subsidiaries 879 589 Capitalized software development costs 505 479 Right To Use Liabilities 1,730 – Total deferred tax liabilities 3,114 1,068 Net deferred taxes $ 1,883 $ 2,568 At December 31, 2019 $3.25 2026 2032, $670,000 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, 2019 2018 Beginning balance $ 101 $ 116 Removal for tax provisions of prior years (93 ) (15 ) Ending balance $ 8 $ 101 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, 2019 Taxes Interest Penalty Total Tax Liability Domestic State $ 8 $ 3 $ 1 $ 12 Federal – – – – International – – – – Total reserve $ 8 $ 3 $ 1 $ 12 In management's view, the Company's tax reserves at December 31, 2019 2018 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 2014 |
Note 6 - Commitments and Contin
Note 6 - Commitments and Contingencies | 12 Months Ended |
Dec. 31, 2019 | |
Notes to Financial Statements | |
Commitments and Contingencies Disclosure [Text Block] | 6. 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: SBS, SPAR Administrative Services, Inc. (" SAS Infotech not November 2018 Majority Stockholders 53.2% May 3, 2018 ( January 1, 2020 ( January 22, 2020). Bartels' Retirement and Director Compensation, 16 Subsequent Events Delaware Litigation Settlement On September 4, 2018, Chancery Court September 21, 2018 ( Proposed Amendments On September 18, 2018, one 8 §225 No. 2018 00687 225 225 On January 18, 2019, four 225 Delaware Settlement 225 Delaware Actions In the Delaware Settlement, the parties agreed to amend and restate SGRP's By-Laws (the " 2019 2019 January 18, 2019. 2019 Additionally, as part of the Delaware Settlement, the parties to the Delaware Actions executed a Limited Mutual Release Agreement limited to the Actions and subject to specific exclusions (the " Delaware Releases January 18, 2019. The Delaware 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 SBS Bankruptcy, Settlement, and March 2020 Infotech Litigation and Settlement Advancement Claims Advancement Claims From October 2018 January 2019, 225 On November 2, 2018, SGRP's Audit Committee determined on November 5, 2018, not not no On November 28, 2018, Bartels Advancement Complaint Allocated By-Laws Expenses In December 2018 Bartels Advancement Settlement April 2019. not On December 3, 2018, Brown Advancement Demand 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. March 21, 2020, No not April 23, 2020, No April 2020, 2019 SBS Bankruptcy, Settlement and March 2020 On November 23, 2018, 11 SBS Chapter 11 March 18, 2019, 11 $378,838 $12,963 $1,839,459 Clothier" On August 6, 2019, SMF Bankruptcy Court July 26, 2019 ( Settlement Agreement 11 10 SBS Bankruptcy, Settlement, and March 2020 On August 6, 2019, 11 Plan of Reorganization not On March 6, 2020, $1,707,374 third March 2020 March 2020 not At SGRP’s March 2020 March 17, 2020, $1.3 $3 The March 2020 PAGA Rodgers not no March 2020 July 2019 no $500,000 Infotech Litigation and Settlement On September 19, 2018, Infotech one Infotech Action $190,000 In 2016, SPAR BSMT 10% May 3, 2018. Robert G. Brown incurred his alleged expenses associated with the transaction through Infotech, including salary allocations for unauthorized personnel and claims for his "lost tax breaks". Robert G. Brown submitted his unauthorized and unsubstantiated "expenses" to SGRP, and SGRP's Audit Committee allowed approximately $50,000 $150,000 $190,000 In 2018, $900,000 2013 not Romanian Claim 2018. In order to avoid the expenses of protracted litigation, SGRP's Management and the Audit Committee agreed that it would be in the best interest of all stockholders to reach a reasonable settlement of both the Infotech Action and the Romanian Claim for installment payments in reasonable amounts and mutual releases of all other related claims. Management had offed $225,000 $275,000. $275,000 October 8, 2019 ( Infotech Settlement Agreement October 30, 2019, The Infotech Settlement Agreement requires the Company to make payments totaling $275,000 four $75,000 $75,000 30 October 30, 2019); ( $75,000 60 $50,000 90 first four December 31, 2019. January 2020, The Company believes that the robust and comprehensive mutual releases in the Infotech Settlement Agreement 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 August 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 had been periodically subject to legal challenge (both currently and historically) by various states and others. SBS' expenses of defending those challenges and other proceedings generally were, through but not The Company settled its potential liability (as a current or former party) under two not Any claim made and proven by Robert G. Brown, William H. Bartels, SBS, SAS, any other related party or any third 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, Clothier Case July 16, 2008, June 30, 2014. The court ordered that the case be heard in two one September 9, 2016, Clothier Misclassification Determination two Facing significant potential damages in the Clothier Case, SGRP chose, and on June 7, 2018, Clothier Settlement September 20, 2019. $1.3 2018, $1.3 four first $325,000 December 2019. $975,000 December 31, 2019. Since SGRP has no June 7, 2018) SBS did not not 6 Commitments and Contingencies -- Legal Matters -- SBS Bankruptcy, Settlement and March 2020 SAS Settlement Discussions and Arbitration SBS and SGRP Hogan Litigation Paradise Hogan was engaged by and provided services to SBS as an independent contractor pursuant to the terms of an "Independent Contractor Master Agreement" with SBS (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 not On January 25, 2019, not Facing lengthy and costly litigation and significant potential damages in the Hogan Case, on March 27, 2019, no not Hogan Settlement November 2019, $250,000 three December 2019 first $150,000. $100,000 December 31, 2019 $50,000 March 2020 $50,000 June 2020. |
Note 7 - Treasury Stock
Note 7 - Treasury Stock | 12 Months Ended |
Dec. 31, 2019 | |
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, 2019 500,000 2017 2012 2015 532,235 December 31, 2019 |
Note 8 - Preferred Stock
Note 8 - Preferred Stock | 12 Months Ended |
Dec. 31, 2019 | |
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, 2019 no |
Note 9 - Retirement Plans
Note 9 - Retirement Plans | 12 Months Ended |
Dec. 31, 2019 | |
Notes to Financial Statements | |
Retirement Benefits [Text Block] | 9. The Company has a 401 $50,000 December 31, 2019 not 2018. |
Note 10 - Related Party Transac
Note 10 - Related Party Transactions | 12 Months Ended |
Dec. 31, 2019 | |
Notes to Financial Statements | |
Related Party Transactions Disclosure [Text Block] | 10. 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 no Domestic Related Party Services: SBS, SAS, and Infotech have provided services from time to time to the Company and are related parties and affiliates of SGRP, but are not December 2018 13D May 3, 2018 ( January 1, 2020 ( 16 Subsequent Events – Bartels' Retirement and Director Compensation 16 Subsequent Events 6 Commitments and Contingencies – Legal Matters The Company executes its domestic field services through the services of field merchandising, auditing, assembly and other field personnel (each a " Field Specialist third Field Administrator 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. $13.3 nine September 30, 2018, 4,500 43% nine September 30, 2018). Since the termination of the Amended and Restated Field Service Agreement with SBS on December 1, 2014 ( Prior SBS Agreement Cost Plus Fee 2.96% 2014, Due to (among other things) the adverse determination in 2016 third Independent Field Vendor July 27, 2018, third August 1, 2018 ( Independent Field Administrator Even though the Company believes it had paid SBS for all services provided through July 27, 2018, may not $112,000 $112,000 $13,000 The Company has reached a non-exclusive agreement on 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 2018 July 2018. $2.7 2018. 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). No On May 7, 2018, July 31, 2018, 2016. third Although SAS has not July 31, 2018, August, 2018 September 30, 2019, $200,000. not The Company expects that SBS and SAS may 6 Commitments and Contingencies -- Legal Matters SBS Bankruptcy, Settlement and March 2020 SAS Settlement Discussions and Arbitration Any claim by Robert G. Brown, William H. Bartels, 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 (to be define) These descriptions are based on an independent review by the Company and do not not Infotech sued the Company in New York seeking reimbursement for approximately $190,000 $900,000 2013 not 6 Commitments and Contingencies Legal Matters Infotech Litigation and Settlement, Peter W. Brown was appointed as a Director on the Board as of May 3, 2018, not SPAR BSMT EILLC 10% National Merchandising Services, LLC (" NMS 51% NMA 49% not 100% NSRS September 2018, 1.0% Also, NMS leases office and operational space that is owned personally by Mr. Burdekin. The Lease expense is $2,000 no no On August 10, 2019, 11 NMS Chapter 11 11 August 11, 2019, 11 11 not not 11 Resource Plus of North Florida, Inc. (" RPI 51% 49% 50% SBS Bankruptcy, Settlement and March 2020 On November 23, 2018, 11 SBS Chapter 11 Management recommended, and the Audit Committee agreed, that it would be in the best interest of all stockholders to oppose SBS's proposed reorganization unless a reasonable settlement could be reached, and that any settlement should include a reasonable disposition of the SGRP Claims (as defined in the SBS Settlement Agreement) and mutual releases of all other claims. After extensive negotiation between the SBS Parties and the SGRP Parties, the parties entered into the Compromise and Settlement Agreement dated as of July 26, 2019, SBS Settlement Agreement On August 6, 2019, i. SBS will pay to the applicable SGRP Parties the SGRP Claims (for $2,231,260, $111,563 twenty-four 24 $62,534 January 2020 ii. SMF will pay to SBS the Proven Unpaid A/R (as defined in the SBS Settlement Agreement) upon its determination (as described below). In the SBS Settlement Agreement, the parties agreed to have a third The Company has recorded the total settlement amount of $174,097 December 31, 2019. 24 $7,254 January 1, 2020. first four International Related Party Services: SGRP Meridian (Pty), Ltd. (" Meridian 51% 23% 401 26% 50% MPT 50% MCPT MHT 20 172 4 SPAR Todopromo is a consolidated international subsidiary of the Company and is owned 51% 49% 90% CON 2016. Mr. Juan F. Medina Domenzain (" JFMD December 31, 2020. SPAR Brasil Serviços de Merchandising e Tecnologia S.A., a Brazilian corporation (" SPAR BSMT 51% 39% JKC 10% EILLC JKC is owned by Mr. Jonathan Dagues Martins, a Brazilian citizen and resident (" JDM September 13, 2016. PWB 13D 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 by Ms. Martins' company, Karla Martins Sociedade de Advogados (" KMSA Summary of Certain Related Party Transactions: The following costs of affiliates were charged to the Company (in thousands): Year Ended December 31, 2019 2018 Services provided by affiliates: Field Specialist Service expenses* (SBS) $ - $ 15,404 Field Administration Service expenses* (SAS) - 2,738 National Store Retail Services (NSRS) 5,586 986 Office Lease Expenses (Mr. Burdekin) 24 24 Office Lease Expenses (RJ Holdings) 724 247 Office and vehicle rental expenses (MPT) 64 66 Vehicle rental expenses (MCPT) 1,175 1,248 Office and vehicle rental expenses (MHT) 281 228 Consulting and administrative services (CON) 130 220 Warehouse Rental (JFMD) 52 49 Legal Services (KMSA) 123 135 Sparfacts 42 - Total services provided by affiliates $ 8,201 $ 21,345 * 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, 2019 2018 Loans from local investors:(1) Australia $ 467 $ 226 Brazil 139 139 China 2,271 2,130 Mexico 623 1,001 Resource Plus 531 531 South Africa 635 618 Total due to affiliates $ 4,666 $ 4,645 ( 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 33% 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. Bartels and Mr. Brown), SAS (owned by Mr. Bartels and family members of Mr. Brown), and other companies owned by Mr. Brown participate in various benefit plans, insurance policies and similar group purchases by the Company, for which the Company charges them their allocable shares of the costs of those group items and the actual costs of all items paid specifically for them. All such transactions between the Company and the above affiliates are paid and/or collected by the Company in the normal course of business. |
Note 11 - Stock Based Compensat
Note 11 - Stock Based Compensation and Other Plans | 12 Months Ended |
Dec. 31, 2019 | |
Notes to Financial Statements | |
Share-based Payment Arrangement [Text Block] | 11. SGRP has granted stock option and restricted stock awards to the Company's eligible directors, officers and employees and consultants providing services to the Company to purchase SGRP Shares pursuant to the 2018 2008 "2008 2018 May 2018 2008 May 2008, 2018 2008 2008 May 2009, At the May 2018 2018 "2018 No 2018 May 31, 2019. 2018 2018 2018 As of December 31, 2019, 600,000 2018 555,000 3,044,927 2008 December 31, 2019, no 2018 The employees, officers and directors of the Corporation or any of its subsidiaries (collectively, the "Company") or their consultants providing services to the Company (collectively, the "Participants") under the 2018 The 2018 2018 422 1986 ISOs not may The SGRP Shares issued pursuant to the Options, SARs, Restricted Stock and RSUs under the 2018 2018 Awards can no 2018 The purpose of the 2018 2018 may The vesting, duration and other terms of future awards was determined by the Compensation Committee in its discretion subject to any restrictions in the 2018 may No 2008 2018 2008 2018 four one fourth 2008 2018 four one fourth ten The grant date for an Award is generally the date the Award is approved by the Compensation Committee. Each Award granted under the 2018 Participants received Awards in return for the past and future rendering of services and were not The 2018 one 2018 2018 no 2008 2008 December 31, 2019 2018 Weighted- Weighted- Average Aggregate Average Remaining Intrinsic Exercise Contractual Value Option Awards Shares Price Term (Years) (thousands) Outstanding at January 1, 2018 3,344,177 $ 0.96 5.17 $ 1,221 Granted 45,000 1.67 – – Exercised/cancelled 306,750 0.40 – – Forfeited or expired 37,500 – – – Outstanding at December 31, 2018 3,044,927 $ 1.01 4.55 $ 103 Granted – – – – Exercised 804,580 0.44 – – Forfeited or expired 13,136 – – – Outstanding at December 31, 2019 2,227,211 $ 1.22 4.83 $ 452 Exercisable at December 31, 2019 1,723,961 $ 1.27 4.06 $ 321 The weighted-average grant-date fair value of stock option Awards granted during the year ended December 31, 2019 $0.00. December 31, 2019 2018 $258,000 $274,000, The Company recognized $139,000 $155,000 December 31, 2019 2018 December 31, 2019 2018 $35,000 $38,000, As of December 31, 2019 $182,000. 2.0 20 1 8 Following are the specific valuation assumptions used for options granted in 2018 2018 2019 2018 Expected volatility 39.0% 43.0% Expected dividend yields 0.0% 0.0% Expected term (in years) 3 5 Risk free interest rate 2.3% 2.5% Expected forfeiture rate 5.0% 5.0% 2018 December 31, 2019 2018 Weighted- Weighted- Average Aggregate Average Remaining Intrinsic Exercise Contractual Value Option Awards Shares Price Term (Years) (thousands) Outstanding at January 1, 2018 – – – – Granted 245,000 1.23 – – Exercised/cancelled – – – – Forfeited or expired 10,000 – – – Outstanding at December 31, 2018 235,000 $ 1.23 9.35 $ - Granted 320,000 0.64 – – Exercised – – – – Forfeited or expired – – – – Outstanding at December 31, 2019 555,000 $ 0.89 8.88 $ 6 Exercisable at December 31, 2019 88,750 $ 1.23 8.35 $ 6 The weighted-average grant-date fair value of stock option Awards granted during the year ended December 31, 2019 $0.27. December 31, 2019 2018 $ 0 The Company recognized $90,000 $31,000 December 31, 2019 2018 December 31, 2019 2018 $22,000 $8,000, As of December 31, 2019 $122,000. 2.0 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, 2019 2018 Weighted- Average Grant Date Fair Value Shares per Share Unvested at January 1, 2018 68,400 $ 1.38 Granted – – Vested (18,900 ) 1.48 Forfeited (48,500 ) 1.35 Unvested at December 31, 2018 1,000 1.36 Granted – – Vested (1,000 ) 1.36 Forfeited – – Unvested at December 31, 2019 – $ - During the years ended December 31, 2019 2018 $1,200 $15,000, December 31, 2019 2018 $0 $4,000, During the years ended December 31, 2019 2018 $1,000 $23,000, As of December 31, 2019 $0. Restricted Stock - 2018 The restricted stock Awards previously issued under the 2018 2008 first four 25% 2018 2008 2019, no The following table summarizes the activity for restricted stock Awards during the year ended December 31, 2019 2018: Weighted- Average Grant Date Fair Value Shares per Share Unvested at January 1, 2018 20,000 $ 1.23 Granted – – Vested (10,000 ) 1.23 Forfeited – – Unvested at December 31, 2018 10,000 1.23 Granted – – Vested (10,000 ) 1.23 Forfeited – – Unvested at December 31, 2019 – $ - During the years ended December 31, 2019 2018 $4,000 $20,000, December 31, 2019 2018 $1,000 $5,000, During the years ended December 31, 2019 2018 $7,000 $12,000, As of December 31, 2019 $0. 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, 2019 | |
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, 2019 2018 Revenue, net: United States $ 90,720 $ 80,049 International 162,156 149,142 Total revenue $ 252,876 $ 229,191 Operating income (loss): United States $ 2,818 $ (2,543 ) International 7,373 6,272 Total operating income $ 10,191 $ 3,729 Interest expense: United States $ 613 $ 260 International 433 835 Total interest expense $ 1,046 $ 1,095 Other (income), net: United States $ (2 ) $ (1 ) International (264 ) (405 ) Total other (income), net $ (266 ) $ (406 ) Income (loss) before income tax expense: United States $ 2,207 $ (2,802 ) International 7,204 5,842 Total income before income tax expense $ 9,411 $ 3,040 Income tax expense (benefit): United States $ 792 $ (266 ) International 2,786 1,668 Total income tax expense $ 3,578 $ 1,402 Net income (loss): United States $ 1,415 $ (2,536 ) International 4,418 4,174 Total net income $ 5,833 $ 1,638 Net income attributable to non-controlling interest: United States $ (760 ) $ (544 ) International (2,654 ) (2,645 ) Total net income attributable to non-controlling interest $ (3,414 ) $ (3,189 ) Net income (loss) attributable to SPAR Group, Inc.: United States $ 655 $ (3,080 ) International 1,764 1,529 Total net income (loss) attributable to SPAR Group, Inc. $ 2,419 $ (1,551 ) Depreciation and amortization: United States $ 1,642 $ 1,431 International 548 678 Total depreciation and amortization $ 2,190 $ 2,109 Capital expenditures: United States $ 1,140 $ 1,345 International 238 277 Total capital expenditures $ 1,378 $ 1,622 There were no 2019 2018 December 31, 2019 2018 Assets: United States $ 24,927 $ 27,280 International 54,608 41,815 Total assets $ 79,535 $ 69,095 Geographic Data Year Ended December 31, 2019 2018 Net international revenue: % of consolidated net revenue % of consolidated net revenue Brazil $ 65,942 26.1 % $ 54,060 23.6 % South Africa 27,201 10.8 28,566 12.5 Mexico 23,324 9.2 21,233 9.3 China 12,993 5.1 13,181 5.8 Japan 11,469 4.5 10,814 4.7 Canada 9,059 3.6 8,392 3.7 India 8,813 3.5 9,269 4.0 Australia 3,087 1.2 3,405 1.5 Turkey 268 0.1 222 0.1 Total net international revenue $ 162,156 64.1 % $ 149,142 65.2 % Year Ended December 31, 2019 2018 Long lived assets: United States $ 4,957 $ 2,560 International 3,954 1,715 Total long lived assets $ 8,911 $ 4,275 |
Note 13 - Purchase of Interests
Note 13 - Purchase of Interests in Subsidiaries | 12 Months Ended |
Dec. 31, 2019 | |
Notes to Financial Statements | |
Business Combination Disclosure [Text Block] | 13. Resource Plus Acquisition On January 9, 2018, 51% 51% 70% may SGRP's subsidiary, 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 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 |
Note 14 - Net Income Per Share
Note 14 - Net Income Per Share | 12 Months Ended |
Dec. 31, 2019 | |
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, 2019 2018 Numerator: Net income (loss) attributable to SPAR Group, Inc. $ 2,419 $ (1,551 ) Denominator: Shares used in basic net income per share calculation 20,916 20,684 Effect of diluted securities: Stock options and unvested restricted shares 241 – Shares used in diluted net income per share calculations 21,157 20,684 Basic net income (loss) per common share: $0.12 $ (0.07) Diluted net income (loss) per common share: $0.11 $ (0.07) |
Note 15 - Lease Obligations
Note 15 - Lease Obligations | 12 Months Ended |
Dec. 31, 2019 | |
Notes to Financial Statements | |
Lessee, Operating Leases [Text Block] | 15. The Company is a lessee under certain operating leases for office space and equipment. Prior to adopting ASC 842, 840. 840, 840 ASC 842 Under ASC 842, Many of SPAR's equipment leases are short-term or cancellable with notice. SPAR’s office space leases have remaining lease terms between one eleven one may no not may not not December 31, 2019, not The reported results for 2019 842 842 840. $5.7 no 842. 842 not Certain of SPAR’s leases include covenants that oblige SPAR, at its sole expense, to repair and maintain the leased asset periodically during the lease term. SPAR is not Many of SPAR's office space leases include fixed and variable payments. Variable payments relate to real estate taxes, insurance, operating expenses, and common area maintenance, which are usually billed at actual amounts incurred proportionate to SPAR's rented square feet of the building. Variable payments that do not not Some of SPAR's leases contain both lease and non-lease components. Fixed and variable payments are allocated to each component relative to observable or estimated standalone prices. SPAR measures its variable lease costs as the portion of variable payments that are allocated to lease components. SPAR measures its lease liability for each leased asset as the present value of lease payments, as defined in ASC 842, The components of SPAR's lease expenses for the twelve December 31, 2019, Twelve Months Ended Lease Costs Classification December 31, 2019 Operating lease cost Selling, General and Administrative Expense $ 2,030 Short-term lease cost Selling, General and Administrative Expense 85 Variable costs Selling, General and Administrative Expense 290 Total lease cost $ 2,405 Supplemental cash flow information related to SPAR’s leases for twelve December 31, 2019 Twelve Months Ended December 31, 2019 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases $ 1,980 Right-of-use assets obtained in exchange for lease obligations Operating leases $ 6,928 (a) Amounts for the twelve December 31, 2019 2016 02. Leases December 31, 2019 Assets: Operating lease right-of-use assets 4,948 Liabilities: Current portion of operating lease liabilities 2,828 Non-current portion of operating lease liabilities 2,120 Total operating lease liabilities 4,948 Weighted average remaining lease term - operating leases (in years) 5.9 Weighted average discount rate - operating leases 8.9% At December 31, 2019, For the Year Ended December 31, Amount 2020 3,052 2021 1,062 2022 1,106 2023 26 Total future operating lease liability 5,246 Less: amount representing interest 298 Present value of operating lease liabilities 4,948 As Previously disclosed in the Company's Annual Report on Form 10 December 31, 2018 840, December 31, 2018 Year Amount 2019 $ 1,946 2020 1,428 2021 945 2022 682 2023 340 Total $ 5,341 |
Note 16 - Subsequent Events
Note 16 - Subsequent Events | 12 Months Ended |
Dec. 31, 2019 | |
Notes to Financial Statements | |
Subsequent Events [Text Block] | 16. Novel Coronavirus (COVID- 19 In March 2020, 19 2020, March 2020. 2020. On March 27, 2020, 19 1 2 2018 2021 3 may Bartels' Retirement and Director Compensation William H. Bartels retired as an employee of the Company as of January 1, 2020. July 8, 1999. Effective as of January 18, 2020, five January 1, 2020, December 31, 2024 ( $100,000 $55,000 $50,000 December 31, 2019, $15,588 not The Retirement Compensation, Regular Fees and Supplemental Fees that remain unpaid during the Five Year Period: (i) shall be accelerated and paid to Mr. Bartels (or his heirs or assigns) in full upon the sale to a third Based on current rates and benefits, the aggregate value of such compensation, fees and benefits payable to Mr. Bartels will be approximately $220,558 $1,102,940 may In the event of any future business transaction involving Mr. Bartels and SGRP for which Bartels may not Mr. Bartels is one 25.1% December 10, 2019), April 24, 2020). F- 42 |
Schedule II - Valuation and Qua
Schedule II - Valuation and Qualifying Accounts | 12 Months Ended |
Dec. 31, 2019 | |
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 of Period Year Ended December 31, 2019 Deducted from asset accounts: Allowance for doubtful accounts $ 533 83 178 $ 438 Year Ended December 31, 2018 Deducted from asset accounts: Allowance for doubtful accounts $ 342 196 5 $ 533 ( 1 |
Significant Accounting Policies
Significant Accounting Policies (Policies) | 12 Months Ended |
Dec. 31, 2019 | |
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 US ("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 [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. The Company records revenue from contracts with its customers through the execution of a Master Service Agreement (" MSA SOW Contract five All of the Company's Contracts with customers have a duration of one 90% 30 |
Receivable [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 $438,000 $533,000 December 31, 2019 2018 $83,000 $196,000 December 31, 2019 2018 |
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, 2019 2018 $1.7 $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 2019 2018 $1.3 $1.2 December 31, 2019 2018 |
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 one December 31, 2019 2018 no |
Share-based Payment Arrangement [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, 2019 2018 $235,000 $221,000, |
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, 2019 2018 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 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 December 2019, 2019 12 740 December 15, 2020, In August 2018, 2018 13 December 15, 2019, not In February 2018, 2018 02 December 2017. 2018 02 not December 15, 2018. not 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. not In June 2016, No. 2016 13, 326 326 not 326 January 1, 2020, November 2019, December 15, 2022 not 326 In February 2016, 2016 02 12 January 1, 2019. 15 |
Note 1 - Business and Organiz_2
Note 1 - Business and Organization (Tables) | 12 Months Ended |
Dec. 31, 2019 | |
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, 2019 | |
Notes Tables | |
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block] | December 31, Accounts receivable, net, consists of the following: 2019 2018 Trade $ 38,558 $ 34,824 Unbilled 8,423 8,305 Non-trade 2,756 3,546 49,737 46,675 Less allowance for doubtful accounts (438 ) (533 ) Accounts Receivable, net $ 49,299 $ 46,142 |
Schedule Of Property Plant And Equipment [Table Text Block] | December 31, Property and equipment consist of the following: 2019 2018 Equipment $ 4,062 $ 6,249 Furniture and fixtures 2,319 2,254 Leasehold improvements 308 278 Capitalized software development costs 13,549 12,210 20,238 20,991 Less accumulated depreciation and amortization (17,390 ) (18,041 ) Property and equipment, net $ 2,848 $ 2,950 |
Schedule of Goodwill [Table Text Block] | United States International Total Goodwill: Balance December 31, 2018 $ 3,150 $ 638 $ 3,788 Change in goodwill due to impact of foreign currency – (4 ) (4 ) Balance December 31, 2019 $ 3,150 $ 634 $ 3,784 |
Schedule of Finite-Lived Intangible Assets [Table Text Block] | December 31, Intangible assets consist of the following: 2019 2018 Customer contracts and lists $ 2,731 $ 2,680 Trade names 900 900 Patents 870 870 Non compete 520 520 5,021 4,970 Less accumulated amortization (2,225 ) (1,638) Intangible assets, net $ 2,796 $ 3,332 |
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block] | Year Amount 2020 533 2021 533 2022 508 2023 419 2024 280 Thereafter 523 Total $ 2,796 |
Schedule of Accounts Payable and Accrued Liabilities [Table Text Block] | December 31, Accrued expenses and other current liabilities: 2019 2018 Taxes payable $ 2,788 $ 2,961 Accrued salaries and wages 9,248 6,503 Accrued accounting and legal expenses 1,944 3,777 Uncertain tax position reserves – 101 Litigation settlement 1,200 1,300 Accrued third party labor 2,010 737 Other 1,358 2,789 Accrued expenses and other current liabilities $ 18,548 $ 18,168 |
Note 4 - Credit Facilities (Tab
Note 4 - Credit Facilities (Tables) | 12 Months Ended |
Dec. 31, 2019 | |
Notes Tables | |
Schedule of Debt [Table Text Block] | Interest Rate as of December 31, 2019 2020 2021 2022 2023 2024 USA - North Mill Capital 6.75 % 8,151 – – – – USA - Fifth Third Bank 5.20 % – – – – – USA - Resource Plus Sellers 1.85 % 333 300 300 700 – Australia - National Australia Bank 6.60 % 138 – – – – Mexico - Steel Factoring 18.00 % 264 – – – – Brazil – Santander 16.52 % 46 – – – – Total $ 8,932 $ 300 $ 300 $ 700 $ - |
Credit And Debt Facilities Unused Availability [Table Text Block] | December 31, 2019 December 31, 2018 Unused Availability: United States $ 3,694 $ 4,253 Australia 423 238 Brazil 49 304 Mexico – 102 Total Unused Availability $ 4,166 $ 4,897 |
Note 5 - Income Taxes (Tables)
Note 5 - Income Taxes (Tables) | 12 Months Ended |
Dec. 31, 2019 | |
Notes Tables | |
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block] | Year Ended December 31, 2019 2018 Domestic $ 2,207 $ (2,802 ) Foreign 7,204 5,842 Total: $ 9,411 $ 3,040 |
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] | Year Ended December 31, 2019 2018 Current: Federal $ 357 $ (155 ) Foreign 2,397 1,501 State 139 158 Deferred: Federal 691 (54 ) Foreign (138 ) 147 State 132 (195 ) Net expense $ 3,578 $ 1,402 |
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] | Year Ended December 31, 2019 Rate 2018 Rate Provision for income taxes at federal statutory rate $ 1,976 21.0 % $ 638 21.0 % State income taxes, net of federal benefit 214 2.3 % (73 ) -2.4 % Permanent differences 251 2.6 % (60 ) -2.0 % Foreign tax rate differential 717 7.6 % 304 10.0 % GILTI tax 527 5.6 % 439 14.4 % Other (107 ) -1.1 % 154 5.5 % Net expense $ 3,578 38.0 % $ 1,402 46.5 % |
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] | Deferred taxes consist of the following (in thousands): December 31, 2019 2018 Deferred tax assets: Net operating loss carry forwards $ 717 $ 1,357 Federal Research and Development Credit 240 240 Deferred revenue 43 109 Accrued payroll 88 73 Allowance for doubtful accounts and other receivable 18 36 Share-based compensation expense 524 545 Foreign subsidiaries 932 733 Depreciation 573 396 Right To Use Assets 1,730 – Other 485 439 Valuation allowance (353 ) (292 ) Total deferred tax assets 4,997 3,636 Deferred tax liabilities: Goodwill & Intangible assets of subsidiaries 879 589 Capitalized software development costs 505 479 Right To Use Liabilities 1,730 – Total deferred tax liabilities 3,114 1,068 Net deferred taxes $ 1,883 $ 2,568 |
Summary of Income Tax Contingencies [Table Text Block] | Year Ended December 31, 2019 2018 Beginning balance $ 101 $ 116 Removal for tax provisions of prior years (93 ) (15 ) Ending balance $ 8 $ 101 |
Schedule Of Tax Reserves [Table Text Block] | Taxes Interest Penalty Total Tax Liability Domestic State $ 8 $ 3 $ 1 $ 12 Federal – – – – International – – – – Total reserve $ 8 $ 3 $ 1 $ 12 |
Note 10 - Related Party Trans_2
Note 10 - Related Party Transactions (Tables) | 12 Months Ended |
Dec. 31, 2019 | |
Notes Tables | |
Schedule of Related Party Transactions [Table Text Block] | Year Ended December 31, 2019 2018 Services provided by affiliates: Field Specialist Service expenses* (SBS) $ - $ 15,404 Field Administration Service expenses* (SAS) - 2,738 National Store Retail Services (NSRS) 5,586 986 Office Lease Expenses (Mr. Burdekin) 24 24 Office Lease Expenses (RJ Holdings) 724 247 Office and vehicle rental expenses (MPT) 64 66 Vehicle rental expenses (MCPT) 1,175 1,248 Office and vehicle rental expenses (MHT) 281 228 Consulting and administrative services (CON) 130 220 Warehouse Rental (JFMD) 52 49 Legal Services (KMSA) 123 135 Sparfacts 42 - Total services provided by affiliates $ 8,201 $ 21,345 Due to affiliates consists of the following (in thousands): December 31, 2019 2018 Loans from local investors:(1) Australia $ 467 $ 226 Brazil 139 139 China 2,271 2,130 Mexico 623 1,001 Resource Plus 531 531 South Africa 635 618 Total due to affiliates $ 4,666 $ 4,645 |
Note 11 - Stock Based Compens_2
Note 11 - Stock Based Compensation and Other Plans (Tables) | 12 Months Ended |
Dec. 31, 2019 | |
Notes Tables | |
Share-based Payment Arrangement, Option, Activity [Table Text Block] | Weighted- Weighted- Average Aggregate Average Remaining Intrinsic Exercise Contractual Value Option Awards Shares Price Term (Years) (thousands) Outstanding at January 1, 2018 3,344,177 $ 0.96 5.17 $ 1,221 Granted 45,000 1.67 – – Exercised/cancelled 306,750 0.40 – – Forfeited or expired 37,500 – – – Outstanding at December 31, 2018 3,044,927 $ 1.01 4.55 $ 103 Granted – – – – Exercised 804,580 0.44 – – Forfeited or expired 13,136 – – – Outstanding at December 31, 2019 2,227,211 $ 1.22 4.83 $ 452 Exercisable at December 31, 2019 1,723,961 $ 1.27 4.06 $ 321 Weighted- Weighted- Average Aggregate Average Remaining Intrinsic Exercise Contractual Value Option Awards Shares Price Term (Years) (thousands) Outstanding at January 1, 2018 – – – – Granted 245,000 1.23 – – Exercised/cancelled – – – – Forfeited or expired 10,000 – – – Outstanding at December 31, 2018 235,000 $ 1.23 9.35 $ - Granted 320,000 0.64 – – Exercised – – – – Forfeited or expired – – – – Outstanding at December 31, 2019 555,000 $ 0.89 8.88 $ 6 Exercisable at December 31, 2019 88,750 $ 1.23 8.35 $ 6 |
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block] | 2019 2018 Expected volatility 39.0% 43.0% Expected dividend yields 0.0% 0.0% Expected term (in years) 3 5 Risk free interest rate 2.3% 2.5% Expected forfeiture rate 5.0% 5.0% |
Share-based Payment Arrangement, Restricted Stock and Restricted Stock Unit, Activity [Table Text Block] | Weighted- Average Grant Date Fair Value Shares per Share Unvested at January 1, 2018 68,400 $ 1.38 Granted – – Vested (18,900 ) 1.48 Forfeited (48,500 ) 1.35 Unvested at December 31, 2018 1,000 1.36 Granted – – Vested (1,000 ) 1.36 Forfeited – – Unvested at December 31, 2019 – $ - Weighted- Average Grant Date Fair Value Shares per Share Unvested at January 1, 2018 20,000 $ 1.23 Granted – – Vested (10,000 ) 1.23 Forfeited – – Unvested at December 31, 2018 10,000 1.23 Granted – – Vested (10,000 ) 1.23 Forfeited – – Unvested at December 31, 2019 – $ - |
Note 12 - Segment Information (
Note 12 - Segment Information (Tables) | 12 Months Ended |
Dec. 31, 2019 | |
Notes Tables | |
Schedule of Segment Reporting Information, by Segment [Table Text Block] | Year Ended December 31, 2019 2018 Revenue, net: United States $ 90,720 $ 80,049 International 162,156 149,142 Total revenue $ 252,876 $ 229,191 Operating income (loss): United States $ 2,818 $ (2,543 ) International 7,373 6,272 Total operating income $ 10,191 $ 3,729 Interest expense: United States $ 613 $ 260 International 433 835 Total interest expense $ 1,046 $ 1,095 Other (income), net: United States $ (2 ) $ (1 ) International (264 ) (405 ) Total other (income), net $ (266 ) $ (406 ) Income (loss) before income tax expense: United States $ 2,207 $ (2,802 ) International 7,204 5,842 Total income before income tax expense $ 9,411 $ 3,040 Income tax expense (benefit): United States $ 792 $ (266 ) International 2,786 1,668 Total income tax expense $ 3,578 $ 1,402 Net income (loss): United States $ 1,415 $ (2,536 ) International 4,418 4,174 Total net income $ 5,833 $ 1,638 Net income attributable to non-controlling interest: United States $ (760 ) $ (544 ) International (2,654 ) (2,645 ) Total net income attributable to non-controlling interest $ (3,414 ) $ (3,189 ) Net income (loss) attributable to SPAR Group, Inc.: United States $ 655 $ (3,080 ) International 1,764 1,529 Total net income (loss) attributable to SPAR Group, Inc. $ 2,419 $ (1,551 ) Depreciation and amortization: United States $ 1,642 $ 1,431 International 548 678 Total depreciation and amortization $ 2,190 $ 2,109 Capital expenditures: United States $ 1,140 $ 1,345 International 238 277 Total capital expenditures $ 1,378 $ 1,622 |
Reconciliation of Assets from Segment to Consolidated [Table Text Block] | December 31, 2019 2018 Assets: United States $ 24,927 $ 27,280 International 54,608 41,815 Total assets $ 79,535 $ 69,095 |
Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area [Table Text Block] | Year Ended December 31, 2019 2018 Net international revenue: % of consolidated net revenue % of consolidated net revenue Brazil $ 65,942 26.1 % $ 54,060 23.6 % South Africa 27,201 10.8 28,566 12.5 Mexico 23,324 9.2 21,233 9.3 China 12,993 5.1 13,181 5.8 Japan 11,469 4.5 10,814 4.7 Canada 9,059 3.6 8,392 3.7 India 8,813 3.5 9,269 4.0 Australia 3,087 1.2 3,405 1.5 Turkey 268 0.1 222 0.1 Total net international revenue $ 162,156 64.1 % $ 149,142 65.2 % |
Reconciliation Of Long Lived Assets From Segments To Consolidated [Table Text Block] | Year Ended December 31, 2019 2018 Long lived assets: United States $ 4,957 $ 2,560 International 3,954 1,715 Total long lived assets $ 8,911 $ 4,275 |
Note 13 - Purchase of Interes_2
Note 13 - Purchase of Interests in Subsidiaries (Tables) | 12 Months Ended |
Dec. 31, 2019 | |
Resource Plus, Inc [Member] | |
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 |
Note 14 - Net Income Per Share
Note 14 - Net Income Per Share (Tables) | 12 Months Ended |
Dec. 31, 2019 | |
Notes Tables | |
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block] | Year Ended December 31, 2019 2018 Numerator: Net income (loss) attributable to SPAR Group, Inc. $ 2,419 $ (1,551 ) Denominator: Shares used in basic net income per share calculation 20,916 20,684 Effect of diluted securities: Stock options and unvested restricted shares 241 – Shares used in diluted net income per share calculations 21,157 20,684 Basic net income (loss) per common share: $0.12 $ (0.07) Diluted net income (loss) per common share: $0.11 $ (0.07) |
Note 15 - Lease Obligations (Ta
Note 15 - Lease Obligations (Tables) | 12 Months Ended |
Dec. 31, 2019 | |
Notes Tables | |
Lease, Cost [Table Text Block] | Twelve Months Ended Lease Costs Classification December 31, 2019 Operating lease cost Selling, General and Administrative Expense $ 2,030 Short-term lease cost Selling, General and Administrative Expense 85 Variable costs Selling, General and Administrative Expense 290 Total lease cost $ 2,405 |
Lessee, Operating Lease, Cash Flows [Table Text Block] | Twelve Months Ended December 31, 2019 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases $ 1,980 Right-of-use assets obtained in exchange for lease obligations Operating leases $ 6,928 |
Operating Lease, Leases Asset and Liability [Table Text Block] | Leases December 31, 2019 Assets: Operating lease right-of-use assets 4,948 Liabilities: Current portion of operating lease liabilities 2,828 Non-current portion of operating lease liabilities 2,120 Total operating lease liabilities 4,948 Weighted average remaining lease term - operating leases (in years) 5.9 Weighted average discount rate - operating leases 8.9% |
Lessee, Operating Lease, Liability, Maturity [Table Text Block] | For the Year Ended December 31, Amount 2020 3,052 2021 1,062 2022 1,106 2023 26 Total future operating lease liability 5,246 Less: amount representing interest 298 Present value of operating lease liabilities 4,948 |
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 |
Schedule II - Valuation and Q_2
Schedule II - Valuation and Qualifying Accounts (Tables) | 12 Months Ended |
Dec. 31, 2019 | |
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 of Period Year Ended December 31, 2019 Deducted from asset accounts: Allowance for doubtful accounts $ 533 83 178 $ 438 Year Ended December 31, 2018 Deducted from asset accounts: Allowance for doubtful accounts $ 342 196 5 $ 533 |
Note 1 - Business and Organiz_3
Note 1 - Business and Organization (Details Textual) | 12 Months Ended |
Dec. 31, 2019 | |
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, 2019 |
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) - USD ($) | 12 Months Ended | |
Dec. 31, 2019 | Dec. 31, 2018 | |
Accounts Receivable, Allowance for Credit Loss, Ending Balance | $ 438,000 | $ 533,000 |
Accounts Receivable, Credit Loss Expense (Reversal) | 83,000 | 196,000 |
Depreciation, Amortization and Accretion, Net, Total | 1,700,000 | 1,500,000 |
Capitalized Computer Software, Gross | 1,300,000 | |
Capitalized Computer Software, Amortization | 1,300,000 | 1,200,000 |
Goodwill, Impairment Loss | 0 | 0 |
Share-based Payment Arrangement, Expense | $ 235,000 | $ 221,000 |
Computer Software, Intangible Asset [Member] | ||
Finite-Lived Intangible Asset, Useful Life (Year) | 3 years | |
Minimum [Member] | ||
Property, Plant and Equipment, Useful Life (Year) | 3 years | |
Maximum [Member] | ||
Property, Plant and Equipment, Useful Life (Year) | 7 years |
Note 3 - Supplemental Balance_3
Note 3 - Supplemental Balance Sheet Information (in Thousands) (Details Textual) - USD ($) | 12 Months Ended | |
Dec. 31, 2019 | Dec. 31, 2018 | |
Finite-Lived Intangible Assets, Gross, Total | $ 5,021,000 | $ 4,970,000 |
Customer Contracts And Lists [Member] | ||
Finite-Lived Intangible Assets, Gross, Total | 2,731,000 | 2,680,000 |
Amortization of Intangible Assets, Total | $ 476,000 | $ 569,000 |
Customer Contracts And Lists [Member] | Minimum [Member] | ||
Finite-Lived Intangible Asset, Useful Life (Year) | 5 years | |
Customer Contracts And Lists [Member] | Maximum [Member] | ||
Finite-Lived Intangible Asset, Useful Life (Year) | 25 years |
Note 3 - Supplemental Balance_4
Note 3 - Supplemental Balance Sheet Information (in Thousands) - Accounts Receivable (Details) - USD ($) $ in Thousands | Dec. 31, 2019 | Dec. 31, 2018 |
Accounts receivable | $ 49,737 | $ 46,675 |
Less allowance for doubtful accounts | (438) | (533) |
Accounts Receivable, net | 49,299 | 46,142 |
Trade Accounts Receivable [Member] | ||
Accounts receivable | 38,558 | 34,824 |
Unbilled [Member] | ||
Accounts receivable | 8,423 | 8,305 |
Non-Trade [Member] | ||
Accounts receivable | $ 2,756 | $ 3,546 |
Note 3 - Supplemental Balance_5
Note 3 - Supplemental Balance Sheet Information (in Thousands) - Property and Equipment (Details) - USD ($) $ in Thousands | Dec. 31, 2019 | Dec. 31, 2018 |
Property and equipment | $ 20,238 | $ 20,991 |
Less accumulated depreciation and amortization | (17,390) | (18,041) |
Property and equipment, net | 2,848 | 2,950 |
Equipment [Member] | ||
Property and equipment | 4,062 | 6,249 |
Furniture and Fixtures [Member] | ||
Property and equipment | 2,319 | 2,254 |
Leaseholds and Leasehold Improvements [Member] | ||
Property and equipment | 308 | 278 |
Software Development [Member] | ||
Property and equipment | $ 13,549 | $ 12,210 |
Note 3 - Supplemental Balance_6
Note 3 - Supplemental Balance Sheet Information (in Thousands) - Goodwill Rollforward (Details) $ in Thousands | 12 Months Ended |
Dec. 31, 2019USD ($) | |
Balance | $ 3,788 |
Change in goodwill due to impact of foreign currency | 4 |
Balance | 3,784 |
UNITED STATES | |
Balance | 3,150 |
Change in goodwill due to impact of foreign currency | |
Balance | 3,150 |
International [Member] | |
Balance | 638 |
Change in goodwill due to impact of foreign currency | 4 |
Balance | $ 634 |
Note 3 - Supplemental Balance_7
Note 3 - Supplemental Balance Sheet Information (in Thousands) - Intangible Assets (Details) - USD ($) $ in Thousands | Dec. 31, 2019 | Dec. 31, 2018 |
Finite-Lived Intangible Assets, Gross, Total | $ 5,021 | $ 4,970 |
Less accumulated amortization | (2,225) | (1,638) |
Intangible assets, net | 2,796 | 3,332 |
Customer Contracts And Lists [Member] | ||
Finite-Lived Intangible Assets, Gross, Total | 2,731 | 2,680 |
Trade Names [Member] | ||
Finite-Lived Intangible Assets, Gross, Total | 900 | 900 |
Patents [Member] | ||
Finite-Lived Intangible Assets, Gross, Total | 870 | 870 |
Noncompete Agreements [Member] | ||
Finite-Lived Intangible Assets, Gross, Total | $ 520 | $ 520 |
Note 3 - Supplemental Balance_8
Note 3 - Supplemental Balance Sheet Information (in Thousands) - Annual Amortization Expense (Details) - USD ($) $ in Thousands | Dec. 31, 2019 | Dec. 31, 2018 |
2020 | $ 533 | |
2021 | 533 | |
2022 | 508 | |
2023 | 419 | |
2024 | 280 | |
Thereafter | 523 | |
Total | $ 2,796 | $ 3,332 |
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, 2019 | Dec. 31, 2018 |
Taxes payable | $ 2,788 | $ 2,961 |
Accrued salaries and wages | 9,248 | 6,503 |
Accrued accounting and legal expenses | 1,944 | 3,777 |
Uncertain tax position reserves | 101 | |
Litigation settlement | 1,200 | 1,300 |
Accrued third party labor | 2,010 | 737 |
Other | 1,358 | 2,789 |
Accrued expenses and other current liabilities | $ 18,548 | $ 18,168 |
Note 4 - Credit Facilities (Det
Note 4 - Credit Facilities (Details Textual) $ in Millions | Apr. 10, 2019USD ($) | Jan. 09, 2018USD ($) | Mar. 15, 2016MXN ($) | Dec. 31, 2019USD ($) | Dec. 31, 2019MXN ($) | Dec. 31, 2019AUD ($) | Dec. 31, 2019BRL (R$) | Oct. 05, 2018BRL (R$) | May 25, 2018BRL (R$) | Oct. 31, 2017USD ($) | Oct. 31, 2017AUD ($) | Dec. 26, 2016BRL (R$) | Nov. 29, 2016BRL (R$) |
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 | $ 1,600,000 | ||||||||||||
Itau Bank [Member] | |||||||||||||
Line of Credit Facility, Maximum Borrowing Capacity | 996,000 | R$ 4000000 | |||||||||||
Percent Of Eligible Domestic Accounts Receivable Less Certain Reserves To Calculate Borrowing Availability | 0.00% | ||||||||||||
Revolving Credit Facility [Member] | North Mill, LLC [Member] | |||||||||||||
Proceeds from Lines of Credit, Total | $ 9,600,000 | ||||||||||||
Long-term Line of Credit, Total | $ 8,200,000 | ||||||||||||
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] | Minimum [Member] | |||||||||||||
Debt Instrument, Interest Rate, Stated Percentage | 6.75% | 6.75% | 6.75% | 6.75% | |||||||||
Revolving Credit Facility [Member] | North Mill, LLC [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] | |||||||||||||
Debt Instrument, Term (Month) | 1 year 180 days | ||||||||||||
Revolving Credit Facility [Member] | North Mill, LLC [Member] | NM Loan Agreement [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] | 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] | 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] | SPAR Canada Company [Member] | |||||||||||||
Line of Credit Facility, Maximum Borrowing Capacity | $ 1,500,000 | ||||||||||||
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 | 5.20% | 5.20% | 5.20% | 5.20% | |||||||||
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 | $ 561,000 | $ 800,000 | |||||||||||
Long-term Line of Credit, Total | $ 138,000 | $ 196,000 | |||||||||||
Percent Of Eligible Domestic Accounts Receivable Less Certain Reserves To Calculate Borrowing Availability | 80.00% | 80.00% | |||||||||||
Revolving Credit Facility [Member] | BBVA Bancomer Bank [Member] | |||||||||||||
Line of Credit Facility, Maximum Borrowing Capacity | $ 5 | 264,000 | |||||||||||
Long-term Line of Credit, Total | $ 0 | ||||||||||||
Line of Credit Facility, Interest Rate at Period End | 11.90% | 11.90% | 11.90% | 11.90% | |||||||||
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] | Steel Factoring [Member] | |||||||||||||
Line of Credit Facility, Maximum Borrowing Capacity | $ 264,000 | $ 5 | |||||||||||
Debt Instrument, Interest Rate, Stated Percentage | 18.00% | 18.00% | 18.00% | 18.00% | |||||||||
Long-term Line of Credit, Total | $ 264,000 | $ 5 | |||||||||||
Revolving Credit Facility [Member] | Daycoval Bank [Member] | |||||||||||||
Line of Credit Facility, Maximum Borrowing Capacity | 1,200,000 | R$ 5000000 | |||||||||||
Percent Of Eligible Domestic Accounts Receivable Less Certain Reserves To Calculate Borrowing Availability | 80.00% | ||||||||||||
Revolving Credit Facility [Member] | Banco Safra [Member] | |||||||||||||
Line of Credit Facility, Maximum Borrowing Capacity | 747,000 | R$ 3000000 | |||||||||||
Revolving Credit Facility [Member] | Banco Bradesco [Member] | |||||||||||||
Line of Credit Facility, Maximum Borrowing Capacity | 299,000 | R$ 1200000 | |||||||||||
Revolving Credit Facility [Member] | Branco Bradesco [Member] | |||||||||||||
Line of Credit Facility, Maximum Borrowing Capacity | 878,000 | R$ 3500000 | |||||||||||
Revolving Credit Facility [Member] | Branco Santander [Member] | |||||||||||||
Line of Credit Facility, Maximum Borrowing Capacity | $ 95,000 | R$ 381000 | |||||||||||
Debt Instrument, Interest Rate, Stated Percentage | 16.52% | 16.52% | 16.52% | 16.52% | |||||||||
Long-term Line of Credit, Total | $ 46,000 | R$ 184000 |
Note 4 - Credit Facilities - Su
Note 4 - Credit Facilities - Summary of Credit and Other Debt Facilities (Details) $ in Thousands | Dec. 31, 2019USD ($) |
Repayments of principal, 2020 | $ 8,932 |
Repayments of principal, 2022 | 300 |
Repayments of principal, 2023 | 700 |
Repayments of principal, 2024 | |
Maximum [Member] | |
Repayments of principal, 2021 | $ 300 |
USA - North Mill Capital [Member] | |
Interest Rate | 6.75% |
Repayments of principal, 2020 | $ 8,151 |
Repayments of principal, 2021 | |
Repayments of principal, 2022 | |
Repayments of principal, 2023 | |
Repayments of principal, 2024 | |
Fifth Third Bank [Member] | |
Repayments of principal, 2020 | |
Repayments of principal, 2022 | |
Repayments of principal, 2023 | |
Repayments of principal, 2024 | |
Fifth Third Bank [Member] | Minimum [Member] | |
Interest Rate | 5.20% |
Fifth Third Bank [Member] | Maximum [Member] | |
Repayments of principal, 2021 | |
Resource Plus Acquisition Note [Member] | |
Repayments of principal, 2020 | 333 |
Repayments of principal, 2022 | 300 |
Repayments of principal, 2023 | 700 |
Repayments of principal, 2024 | |
Resource Plus Acquisition Note [Member] | Minimum [Member] | |
Interest Rate | 1.85% |
Resource Plus Acquisition Note [Member] | Maximum [Member] | |
Repayments of principal, 2021 | $ 300 |
National Australia Bank [Member] | |
Interest Rate | 6.60% |
Repayments of principal, 2020 | $ 138 |
Repayments of principal, 2021 | |
Repayments of principal, 2022 | |
Repayments of principal, 2023 | |
Repayments of principal, 2024 | |
Steel Factoring [Member] | |
Interest Rate | 18.00% |
Repayments of principal, 2020 | $ 264 |
Repayments of principal, 2021 | |
Repayments of principal, 2022 | |
Repayments of principal, 2023 | |
Repayments of principal, 2024 | |
Branco Santander [Member] | |
Repayments of principal, 2020 | 46 |
Repayments of principal, 2022 | |
Repayments of principal, 2023 | |
Repayments of principal, 2024 | |
Branco Santander [Member] | Minimum [Member] | |
Interest Rate | 16.52% |
Branco Santander [Member] | Maximum [Member] | |
Repayments of principal, 2021 |
Note 4 - Credit Facilities and
Note 4 - Credit Facilities and Other Debt - Unused Availability (Details) - USD ($) $ in Thousands | Dec. 31, 2019 | Dec. 31, 2018 |
Unused Availability | $ 4,166 | $ 4,897 |
UNITED STATES | ||
Unused Availability | 3,694 | 4,253 |
AUSTRALIA | ||
Unused Availability | 423 | 238 |
BRAZIL | ||
Unused Availability | 49 | 304 |
MEXICO | ||
Unused Availability | $ 102 |
Note 5 - Income Taxes (Details
Note 5 - Income Taxes (Details Textual) - USD ($) | 12 Months Ended | ||
Dec. 31, 2019 | Dec. 31, 2018 | Dec. 31, 1999 | |
Income Tax Expense (Benefit), Continuing Operations, Global Intangible Low-taxed Income | $ 500,000 | $ 400,000 | |
Operating Loss Carryforwards, Total | 3,250,000 | ||
Operating Loss Carryforwards, Not Subject to Expiration | 670,000 | ||
Operating Loss Carryforwards, Unused | 300,000 | ||
Operating Loss Carryforwards, Write-off | 84,000 | ||
Deferred Tax Assets, Net, Total | $ 1,883,000 | $ 2,568,000 | |
Open Tax Year | 2014 2015 2016 2017 2018 2019 | ||
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, 2019 | Dec. 31, 2018 | |
Domestic | $ 2,207 | $ (2,802) |
Foreign | 7,204 | 5,842 |
Total: | $ 9,411 | $ 3,040 |
Note 5 - Income Taxes - Incom_2
Note 5 - Income Taxes - Income Tax Benefit (Details) - USD ($) $ in Thousands | 12 Months Ended | |
Dec. 31, 2019 | Dec. 31, 2018 | |
Federal | $ 357 | $ (155) |
Foreign | 2,397 | 1,501 |
State | 139 | 158 |
Federal | 691 | (54) |
Foreign | (138) | 147 |
State | 132 | (195) |
Net expense | $ 3,578 | $ 1,402 |
Note 5 - Income Taxes - Incom_3
Note 5 - Income Taxes - Income Taxes Reconciliation (Details) - USD ($) $ in Thousands | 12 Months Ended | |
Dec. 31, 2019 | Dec. 31, 2018 | |
Provision for income taxes at federal statutory rate | $ 1,976 | $ 638 |
Provision for income taxes at federal statutory rate, rate | 21.00% | 21.00% |
State income taxes, net of federal benefit | $ 214 | $ (73) |
State income taxes, net of federal benefit, rate | 2.30% | (2.40%) |
Permanent differences | $ 251 | $ (60) |
Permanent differences, rate | 2.60% | 2.00% |
Foreign tax rate differential | $ 717 | $ 304 |
Foreign tax rate differential | 7.60% | 10.00% |
GILTI tax | $ 527 | $ 439 |
GILTI tax | 5.60% | 14.40% |
Other | $ (107) | $ 154 |
Other, rate | 1.10% | 5.50% |
Net expense | $ 3,578 | $ 1,402 |
Net expense, rate | 38.00% | 46.50% |
Note 5 - Income Taxes - Deferre
Note 5 - Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2019 | Dec. 31, 2018 |
Net operating loss carry forwards | $ 717 | $ 1,357 |
Federal Research and Development Credit | 240 | 240 |
Deferred revenue | 43 | 109 |
Accrued payroll | 88 | 73 |
Allowance for doubtful accounts and other receivable | 18 | 36 |
Share-based compensation expense | 524 | 545 |
Foreign subsidiaries | 932 | 733 |
Depreciation | 573 | 396 |
Right To Use Assets | 1,730 | |
Other | 485 | 439 |
Valuation allowance | (353) | (292) |
Total deferred tax assets | 4,997 | 3,636 |
Goodwill & Intangible assets of subsidiaries | 879 | 589 |
Capitalized software development costs | 505 | 479 |
Right To Use Liabilities | 1,730 | |
Total deferred tax liabilities | 3,114 | 1,068 |
Net deferred taxes | $ 1,883 | $ 2,568 |
Note 5 - Income Taxes - Reconci
Note 5 - Income Taxes - Reconciliation of Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands | 12 Months Ended | |
Dec. 31, 2019 | Dec. 31, 2018 | |
Unrecognized tax benefits | $ 101 | $ 116 |
Removal for tax provisions of prior years | (93) | (15) |
Unrecognized tax benefits | $ 8 | $ 101 |
Note 5 - Income Taxes - Tax Res
Note 5 - Income Taxes - Tax Reserves (Details) - USD ($) $ in Thousands | Dec. 31, 2019 | Dec. 31, 2018 | Dec. 31, 2017 |
Taxes | $ 8 | $ 101 | $ 116 |
Interest | 3 | ||
Penalty | 1 | ||
Total Tax Liability | 12 | ||
State and Local Jurisdiction [Member] | |||
Taxes | 8 | ||
Interest | 3 | ||
Penalty | 1 | ||
Total Tax Liability | 12 | ||
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_2
Note 6 - Commitments and Contingencies (Details Textual) | Mar. 17, 2020USD ($) | Mar. 17, 2020USD ($) | Mar. 06, 2020USD ($) | Oct. 08, 2019USD ($) | Mar. 18, 2019USD ($) | Sep. 19, 2018USD ($) | Sep. 18, 2018USD ($) | May 03, 2018 | Jun. 30, 2020USD ($) | Mar. 31, 2020USD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2019USD ($) | Dec. 31, 2018USD ($) |
Mr. Brown [Member] | SPAR BSMT [Member] | ||||||||||||||
Related Party Ownership Percentage | 10.00% | |||||||||||||
SBS Bankruptcy and Settlement [Member] | Subsequent Event [Member] | Robert G. Brown [Member] | ||||||||||||||
Loss Contingency, Damages Sought, Value | $ 1,300,000 | $ 3,000,000 | $ 1,707,374 | |||||||||||
SBS Bankruptcy, Settlement and March 2020 Claim [Member] | Subsequent Event [Member] | Robert G. Brown [Member] | ||||||||||||||
Loss Contingency, Yearly Damages Sought, Value | $ 500,000 | |||||||||||||
Alleged Lost Tax Benefits and Other Expenses [Member] | SPAR InfoTech, Inc. [Member] | ||||||||||||||
Loss Contingency, Damages Sought, Value | $ 190,000 | $ 190,000 | ||||||||||||
Related-party Expenses Allowed by the Audit Committee | 50,000 | |||||||||||||
Related-party Expenses Disallowed By the Audit Committee | 150,000 | |||||||||||||
Allegedly Owed Programming Services [Member] | SPAR InfoTech, Inc. [Member] | ||||||||||||||
Loss Contingency, Damages Sought, Value | $ 900,000 | $ 900,000 | ||||||||||||
Alleged Lost Tax Benefits and Allegedly Owed Programming Services [Member] | SPAR InfoTech, Inc. [Member] | ||||||||||||||
Litigation Settlement, Management Offer | $ 225,000 | |||||||||||||
Litigation Settlement, Amount Awarded to Other Party | 275,000 | |||||||||||||
Litigation Settlement, Amount Awarded to Other Party, Paid Upon Court Approval | 75,000 | |||||||||||||
Litigation Settlement, Amount Awarded to Other Party, Paid Within 30 Days | 75,000 | |||||||||||||
Litigation Settlement, Amount Awarded to Other Party, Paid Within 60 Days | 75,000 | |||||||||||||
Litigation Settlement, Amount Awarded to Other Party, Paid Within 90 Days | $ 50,000 | |||||||||||||
Reimbursement for SMF's funding of the Affinity Security Deposits [Member] | ||||||||||||||
Loss Contingency, Damages Sought, Value | $ 378,838 | |||||||||||||
Reimbursement for SMF's Funding of the Field Payment Checks [Member] | ||||||||||||||
Loss Contingency, Damages Sought, Value | 12,963 | |||||||||||||
SBS Clothier Litigation [Member] | ||||||||||||||
Loss Contingency, Damages Sought, Value | $ 1,839,459 | |||||||||||||
Litigation Settlement, Amount Awarded to Other Party | $ 250,000 | $ 1,300,000 | ||||||||||||
Settlement and Other Charges | $ 1,300,000 | |||||||||||||
Loss Contingency, Damages Number of Equal Annual Installments | 4 | |||||||||||||
Loss Contingency, Damages Paid, Value | $ 325,000 | |||||||||||||
Loss Contingency Accrual, Ending Balance | 975,000 | 975,000 | $ 975,000 | |||||||||||
SBS and SGRP Hogan Litigation [Member] | ||||||||||||||
Loss Contingency, Damages Paid, Value | 150,000 | |||||||||||||
Loss Contingency Accrual, Ending Balance | $ 100,000 | $ 100,000 | $ 100,000 | |||||||||||
Loss Contingency, Damages Number of Installments | 3 | |||||||||||||
SBS and SGRP Hogan Litigation [Member] | Forecast [Member] | ||||||||||||||
Loss Contingency, Damages Paid, Value | $ 50,000 | |||||||||||||
SBS and SGRP Hogan Litigation [Member] | Subsequent Event [Member] | ||||||||||||||
Loss Contingency, Damages Paid, Value | $ 50,000 |
Note 7 - Treasury Stock (Detail
Note 7 - Treasury Stock (Details Textual) - shares | 96 Months Ended | |
Dec. 31, 2019 | Nov. 10, 2017 | |
Stock Repurchase Program, Number of Shares Authorized to be Repurchased (in shares) | 500,000 | 500,000 |
Treasury Stock, Shares, Acquired (in shares) | 532,235 |
Note 8 - Preferred Stock (Detai
Note 8 - Preferred Stock (Details Textual) - $ / shares | Dec. 14, 1995 | Dec. 31, 2019 | Dec. 31, 2018 | Dec. 31, 2011 |
Preferred Stock, Shares Authorized (in shares) | 3,000,000 | 2,445,598 | 2,445,598 | |
Preferred Stock, Par or Stated Value Per Share (in dollars per share) | $ 0.01 | $ 0.01 | $ 0.01 | |
Preferred Stock, Shares Outstanding, Ending Balance (in shares) | 0 | 0 | ||
Preferred Stock, Shares Issued, Total (in shares) | 0 | 0 | ||
Series A Preferred Stock [Member] | ||||
Preferred Stock, Shares Authorized (in shares) | 3,000,000 | |||
Preferred Stock, Dividend Rate, Percentage | 10.00% | |||
Preferred Stock, Conversion Basis | 1 | |||
Common Stock For Conversion (in shares) | 554,402 | |||
Preferred Stock Number Of Authorized Shares Remaining (in shares) | 2,445,598 | |||
Preferred Stock, Shares Outstanding, Ending Balance (in shares) | 0 | |||
Preferred Stock, Shares Issued, Total (in shares) | 0 |
Note 9 - Retirement Plans (Deta
Note 9 - Retirement Plans (Details Textual) - USD ($) | 12 Months Ended | |
Dec. 31, 2019 | Dec. 31, 2018 | |
Defined Benefit Plan, Plan Assets, Contributions by Employer | $ 50,000 | $ 0 |
Note 10 - Related Party Trans_3
Note 10 - Related Party Transactions (Details Textual) | Aug. 06, 2019USD ($) | Sep. 19, 2018USD ($) | Sep. 18, 2018USD ($) | Dec. 01, 2014USD ($) | Nov. 30, 2017USD ($) | Jul. 31, 2018USD ($) | Sep. 30, 2019USD ($) | Sep. 30, 2018USD ($) | Dec. 31, 2019USD ($) | Aug. 01, 2018USD ($) | Dec. 31, 2018USD ($) |
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 | ||||||||||
SPAR BSMT Joint Venture [Member] | |||||||||||
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage | 51.00% | ||||||||||
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 (Year) | 4 years | ||||||||||
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] | |||||||||||
Majority Interest Ownership Percentage By Parent | 51.00% | ||||||||||
Meridian [Member] | FRIEDSHELF 401 Proprietary Limited [Member] | |||||||||||
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners | 23.00% | ||||||||||
Meridian [Member] | Lindicom Proprietary Limited [Member] | |||||||||||
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners | 26.00% | ||||||||||
SPAR Todopromo [Member] | |||||||||||
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners | 49.00% | ||||||||||
Settlement Agreement with SBS [Member] | |||||||||||
Settlement Agreement, Amount Awarded, Before Discount | $ 2,231,260 | ||||||||||
Settlement Agreement, Amount Awarded, After Discount | $ 111,563 | ||||||||||
Settlement Agreement, Number of Monthly Installments | 24 | ||||||||||
Settlement Agreement, Amount Awarded, After Discount, Monthly Amount | $ 62,534 | ||||||||||
Settlement and Other Charges | $ 174,097 | ||||||||||
Settlement Agreement, Amount Awarded, Monthly Payment | $ 7,254 | ||||||||||
SBS [Member] | |||||||||||
Number of Merchandising Specialists | 4,500 | ||||||||||
Percent Of Service Provided By Related Party | 43.00% | ||||||||||
Withheld Final Mark-up Compensation Due to Related Party | $ 112,000 | ||||||||||
Additional Funding for Field Specialist Payments | $ 13,000 | ||||||||||
Payments for Cash Collateral Deposits, Allocated to Related Party | $ 379,000 | ||||||||||
SBS [Member] | Domestic Merchandising Specialists Field Force [Member] | |||||||||||
Payments for Related Party Services | $ 13,300,000 | ||||||||||
SBS [Member] | Cost Plus Fees [Member] | |||||||||||
Related Party Transaction, Rate | 2.96% | ||||||||||
SAS [Member] | |||||||||||
Number of National, Regional, and District Administrators | 2,018 | ||||||||||
Payments for Cash Collateral Deposits | 965,000 | ||||||||||
SAS [Member] | Post-termination Expenses [Member] | |||||||||||
Loss Contingency, Estimate of Possible Loss | $ 200,000 | ||||||||||
SAS [Member] | Domestic Field Management [Member] | |||||||||||
Payments for Related Party Services | $ 2,700,000 | ||||||||||
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 | $ 190,000 | |||||||||
SPAR InfoTech, Inc. [Member] | Allegedly Owed Programming Services [Member] | |||||||||||
Loss Contingency, Damages Sought, Value | $ 900,000 | $ 900,000 | |||||||||
NMS [Member] | |||||||||||
Majority Interest Ownership Percentage By Parent | 51.00% | ||||||||||
Operating Lease, Expense Per Month | $ 2,000 | ||||||||||
Resource Plus, Inc [Member] | |||||||||||
Majority Interest Ownership Percentage By Parent | 51.00% | ||||||||||
Mr. Mason [Member] | Merhold Property Trust [Member] | |||||||||||
Related Party Ownership Percentage | 50.00% | ||||||||||
Mr. Mason and Mr. Bristow [Member] | Merhold Cape Property Trust [Member] | |||||||||||
Related Party Ownership Percentage | 50.00% | ||||||||||
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 | 33.00% | ||||||||||
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, 2019 | Dec. 31, 2018 | ||
Services provided by affiliates | $ 8,201 | $ 21,345 | |
Due to affiliates | 4,666 | 4,645 | |
Loans Due to Affiliates [Member] | Local Investors in Australia [Member] | |||
Due to affiliates | [1] | 467 | 226 |
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] | 2,271 | 2,130 |
Loans Due to Affiliates [Member] | Local Investors in Mexico [Member] | |||
Due to affiliates | [1] | 623 | 1,001 |
Loans Due to Affiliates [Member] | Local Investors Related to Resource Plus [Member] | |||
Due to affiliates | [1] | 531 | 531 |
Loans Due to Affiliates [Member] | Local Investors In South Africa [Member] | |||
Due to affiliates | [1] | 635 | 618 |
Field Specialist Expenses SBS [Member] | |||
Services provided by affiliates | [2] | 15,404 | |
Field Administration Expenses SAS [Member] | |||
Services provided by affiliates | [2] | 2,738 | |
NSRS [Member] | |||
Services provided by affiliates | 5,586 | 986 | |
Office lease expenses (Mr. Burdekin) [Member] | |||
Services provided by affiliates | 24 | 24 | |
Office Lease Expenses (RJ Holdings) [Member] | |||
Services provided by affiliates | 724 | 247 | |
Office And Vehicle Rental MPT [Member] | |||
Services provided by affiliates | 64 | 66 | |
Vehicle Rental MCPT [Member] | |||
Services provided by affiliates | 1,175 | 1,248 | |
Office And Vehicle Rental MHT [Member] | |||
Services provided by affiliates | 281 | 228 | |
Consulting and Administrative Services (CON) [Member] | |||
Services provided by affiliates | 130 | 220 | |
Warehouse Rental (JFMD) [Member] | |||
Services provided by affiliates | 52 | 49 | |
Legal Services (KMSA) [Member] | |||
Services provided by affiliates | 123 | 135 | |
Sparfacts [Member] | |||
Services provided by affiliates | $ 42 | ||
[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, 2019 | Dec. 31, 2018 | Dec. 31, 2019 | Dec. 31, 2019 | Dec. 31, 2017 |
Share-based Payment Arrangement, Expense | $ 235,000 | $ 221,000 | |||||
The 2018 Plan [Member] | |||||||
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares) | 600,000 | ||||||
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number, Ending Balance (in shares) | 555,000 | 555,000 | 555,000 | ||||
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in shares) | 0 | 0 | 0 | ||||
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Grant Date Intrinsic Value (in dollars per share) | $ 0.27 | ||||||
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value | $ 0 | 0 | |||||
The 2018 Plan [Member] | Share-based Payment Arrangement, Option [Member] | |||||||
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year) | 4 years | ||||||
Share-based Payment Arrangement, Expense | 90,000 | 31,000 | |||||
Share-based Payment Arrangement, Expense, Tax Benefit | 22,000 | $ 8,000 | |||||
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total | $ 122,000 | $ 122,000 | $ 122,000 | ||||
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year) | 2 years | ||||||
The 2018 Plan [Member] | Restricted Stock [Member] | |||||||
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares) | |||||||
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number, Ending Balance (in shares) | 10,000 | 20,000 | |||||
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year) | 4 years | ||||||
Share-based Payment Arrangement, Expense | $ 4,000 | $ 20,000 | |||||
Share-based Payment Arrangement, Expense, Tax Benefit | 1,000 | 5,000 | |||||
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total | 0 | $ 0 | $ 0 | ||||
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value | $ 7,000 | 12,000 | |||||
The 2018 Plan [Member] | Restricted Stock [Member] | Share-based Compensation, Annual [Member] | |||||||
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage | 25.00% | ||||||
The 2008 Plan [Member] | |||||||
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares) | 3,044,927 | ||||||
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Grant Date Intrinsic Value (in dollars per share) | $ 0 | ||||||
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value | $ 258,000 | 274,000 | |||||
The 2008 Plan [Member] | Share-based Payment Arrangement, Option [Member] | |||||||
Share-based Payment Arrangement, Expense | 139,000 | 155,000 | |||||
Share-based Payment Arrangement, Expense, Tax Benefit | 35,000 | $ 38,000 | |||||
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total | $ 182,000 | $ 182,000 | $ 182,000 | ||||
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year) | 2 years | ||||||
The 2008 Plan [Member] | Restricted Stock [Member] | |||||||
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares) | 0 | ||||||
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number, Ending Balance (in shares) | 1,000 | 68,400 | |||||
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year) | 4 years | ||||||
Share-based Payment Arrangement, Expense | $ 1,200 | $ 15,000 | |||||
Share-based Payment Arrangement, Expense, Tax Benefit | 0 | 4,000 | |||||
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total | 0 | $ 0 | $ 0 | ||||
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value | $ 1,000 | $ 23,000 | |||||
The 2008 Plan [Member] | Restricted Stock [Member] | Share-based Compensation, Annual [Member] | |||||||
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage | 25.00% | ||||||
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 - Stock Option Activity (Details) - USD ($) $ / shares in Units, $ in Thousands | 12 Months Ended | ||
Dec. 31, 2019 | Dec. 31, 2018 | Dec. 31, 2017 | |
The 2008 Plan [Member] | |||
Covered Shares (in shares) | 3,044,927 | 3,344,177 | |
Weighted- Average Exercise Price (in dollars per share) | $ 1.01 | $ 0.96 | |
Weighted- Average Remaining Contractual Term (Year) | 4 years 302 days | 4 years 200 days | 5 years 62 days |
Aggregate Intrinsic Value | $ 452 | $ 103 | $ 1,221 |
Granted Shares (in shares) | 45,000 | ||
Granted, weighted-average exercise price (in dollars per share) | $ 1.67 | ||
Exercised/cancelled, covered shares (in shares) | 804,580 | 306,750 | |
Exercised/cancelled, weighted-average exercise price (in dollars per share) | $ 0.44 | $ 0.40 | |
Forfeited or expired, covered shares (in shares) | 13,136 | 37,500 | |
Forfeited or expired, weighted-average exercise price (in dollars per share) | |||
Covered Shares (in shares) | 2,227,211 | 3,044,927 | 3,344,177 |
Weighted- Average Exercise Price (in dollars per share) | $ 1.22 | $ 1.01 | $ 0.96 |
Exercisable, covered shares (in shares) | 1,723,961 | ||
Exercisable, weighted-average exercise price (in dollars per share) | $ 1.27 | ||
Exercisable, weighted average remaining contractual term (Year) | 4 years 21 days | ||
Exercisable, aggregate intrinsic value | $ 321 | ||
The 2018 Plan [Member] | |||
Covered Shares (in shares) | 235,000 | ||
Weighted- Average Exercise Price (in dollars per share) | $ 1.23 | ||
Weighted- Average Remaining Contractual Term (Year) | 8 years 321 days | 9 years 127 days | |
Aggregate Intrinsic Value | $ 6 | ||
Granted Shares (in shares) | 320,000 | 245,000 | |
Granted, weighted-average exercise price (in dollars per share) | $ 0.64 | $ 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) | 555,000 | 235,000 | |
Weighted- Average Exercise Price (in dollars per share) | $ 0.89 | $ 1.23 | |
Exercisable, covered shares (in shares) | 88,750 | ||
Exercisable, weighted-average exercise price (in dollars per share) | $ 1.23 | ||
Exercisable, weighted average remaining contractual term (Year) | 8 years 127 days | ||
Exercisable, aggregate intrinsic value | $ 6 |
Note 11 - Stock Based Compens_5
Note 11 - Stock Based Compensation and Other Plans - Valuation Assumptions (Details) - The 2008 Plan [Member] - Share-based Payment Arrangement, Option [Member] | 12 Months Ended | |
Dec. 31, 2019 | Dec. 31, 2018 | |
Expected volatility | 39.00% | 43.00% |
Expected dividend yields | 0.00% | 0.00% |
Expected term (in years) (Year) | 3 years | 5 years |
Risk free interest rate | 2.30% | 2.50% |
Expected forfeiture rate | 5.00% | 5.00% |
Note 11 - Stock Based Compens_6
Note 11 - Stock Based Compensation and Other Plans - Restricted Stock Activity (Details) - $ / shares | 12 Months Ended | 24 Months Ended | 144 Months Ended | |
Dec. 31, 2019 | Dec. 31, 2018 | Dec. 31, 2019 | Dec. 31, 2019 | |
The 2008 Plan [Member] | ||||
Granted shares (in shares) | 3,044,927 | |||
The 2008 Plan [Member] | Restricted Stock [Member] | ||||
Unvested shares (in shares) | 1,000 | 68,400 | 68,400 | |
Weighted-Average Grant Date Fair Value per Share, Unvested (in dollars per share) | $ 1.36 | $ 1.38 | $ 1.38 | |
Granted shares (in shares) | 0 | |||
Weighted-Average Grant Date Fair Value per Share, Granted (in dollars per share) | ||||
Vested shares (in shares) | (1,000) | (18,900) | ||
Weighted-Average Grant Date Fair Value per Share, Vested (in dollars per share) | $ 1.36 | $ 1.48 | ||
Forfeited shares (in shares) | (48,500) | |||
Weighted-Average Grant Date Fair Value per Share, Forefeited (in dollars per share) | $ 1.35 | |||
Unvested shares (in shares) | 1,000 | |||
Weighted-Average Grant Date Fair Value per Share, Unvested (in dollars per share) | $ 1.36 | |||
The 2018 Plan [Member] | ||||
Granted shares (in shares) | 600,000 | |||
Unvested shares (in shares) | 555,000 | 555,000 | 555,000 | |
The 2018 Plan [Member] | Restricted Stock [Member] | ||||
Unvested shares (in shares) | 10,000 | 20,000 | 20,000 | |
Weighted-Average Grant Date Fair Value per Share, Unvested (in dollars per share) | $ 1.23 | $ 1.23 | $ 1.23 | |
Granted shares (in shares) | ||||
Weighted-Average Grant Date Fair Value per Share, Granted (in dollars per share) | ||||
Vested shares (in shares) | (10,000) | (10,000) | ||
Weighted-Average Grant Date Fair Value per Share, Vested (in dollars per share) | $ 1.23 | $ 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, 2019USD ($) | Dec. 31, 2018USD ($) | |
Number of Reportable Segments | 2 | |
Revenue from Contract with Customer, Including Assessed Tax | $ 252,876 | $ 229,191 |
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, 2019 | Dec. 31, 2018 | |
Net revenues | $ 252,876 | $ 229,191 |
Operating income (loss) | 10,191 | 3,729 |
Interest expense | 1,046 | 1,095 |
Other income, net | (266) | (406) |
Total: | 9,411 | 3,040 |
Net expense | 3,578 | 1,402 |
Net income | 5,833 | 1,638 |
Net income (loss) attributable to non-controlling interest | (3,414) | (3,189) |
Net income (loss), parent | 2,419 | (1,551) |
Depreciation and amortization | 2,190 | 2,109 |
Capital expenditures | 1,378 | 1,622 |
US Segment [Member] | ||
Net revenues | 90,720 | 80,049 |
Operating income (loss) | 2,818 | (2,543) |
Interest expense | 613 | 260 |
Other income, net | (2) | (1) |
Total: | 2,207 | (2,802) |
Net expense | 792 | (266) |
Net income | 1,415 | (2,536) |
Net income (loss) attributable to non-controlling interest | (760) | (544) |
Net income (loss), parent | 655 | (3,080) |
Depreciation and amortization | 1,642 | 1,431 |
Capital expenditures | 1,140 | 1,345 |
International Segment [Member] | ||
Net revenues | 162,156 | 149,142 |
Operating income (loss) | 7,373 | 6,272 |
Interest expense | 433 | 835 |
Other income, net | (264) | (405) |
Total: | 7,204 | 5,842 |
Net expense | 2,786 | 1,668 |
Net income | 4,418 | 4,174 |
Net income (loss) attributable to non-controlling interest | (2,654) | (2,645) |
Net income (loss), parent | 1,764 | 1,529 |
Depreciation and amortization | 548 | 678 |
Capital expenditures | $ 238 | $ 277 |
Note 12 - Segment Information_3
Note 12 - Segment Information - Assets (Details) - USD ($) $ in Thousands | Dec. 31, 2019 | Dec. 31, 2018 |
Assets | $ 79,535 | $ 69,095 |
US Segment [Member] | ||
Assets | 24,927 | 27,280 |
International Segment [Member] | ||
Assets | $ 54,608 | $ 41,815 |
Note 12 - Segment Information_4
Note 12 - Segment Information - Geographic Data (Details) - USD ($) $ in Thousands | 12 Months Ended | |
Dec. 31, 2019 | Dec. 31, 2018 | |
Net revenues | $ 252,876 | $ 229,191 |
BRAZIL | ||
Net revenues | $ 65,942 | $ 54,060 |
BRAZIL | Geographic Concentration Risk [Member] | Revenue Benchmark [Member] | ||
Percent of consolidated net revenue | 26.10% | 23.60% |
SOUTH AFRICA | ||
Net revenues | $ 27,201 | $ 28,566 |
SOUTH AFRICA | Geographic Concentration Risk [Member] | Revenue Benchmark [Member] | ||
Percent of consolidated net revenue | 10.80% | 12.50% |
MEXICO | ||
Net revenues | $ 23,324 | $ 21,233 |
MEXICO | Geographic Concentration Risk [Member] | Revenue Benchmark [Member] | ||
Percent of consolidated net revenue | 9.20% | 9.30% |
CHINA | ||
Net revenues | $ 12,993 | $ 13,181 |
CHINA | Geographic Concentration Risk [Member] | Revenue Benchmark [Member] | ||
Percent of consolidated net revenue | 5.10% | 5.80% |
INDIA | ||
Net revenues | $ 11,469 | $ 10,814 |
INDIA | Geographic Concentration Risk [Member] | Revenue Benchmark [Member] | ||
Percent of consolidated net revenue | 4.50% | 4.70% |
CANADA | ||
Net revenues | $ 9,059 | $ 8,392 |
CANADA | Geographic Concentration Risk [Member] | Revenue Benchmark [Member] | ||
Percent of consolidated net revenue | 3.60% | 3.70% |
JAPAN | ||
Net revenues | $ 8,813 | $ 9,269 |
JAPAN | Geographic Concentration Risk [Member] | Revenue Benchmark [Member] | ||
Percent of consolidated net revenue | 3.50% | 4.00% |
AUSTRALIA | ||
Net revenues | $ 3,087 | $ 3,405 |
AUSTRALIA | Geographic Concentration Risk [Member] | Revenue Benchmark [Member] | ||
Percent of consolidated net revenue | 1.20% | 1.50% |
TURKEY | ||
Net revenues | $ 268 | $ 222 |
TURKEY | Geographic Concentration Risk [Member] | Revenue Benchmark [Member] | ||
Percent of consolidated net revenue | 0.10% | 0.10% |
International [Member] | ||
Net revenues | $ 162,156 | $ 149,142 |
International [Member] | Geographic Concentration Risk [Member] | Revenue Benchmark [Member] | ||
Percent of consolidated net revenue | 64.10% | 65.20% |
Note 12 - Segment Information_5
Note 12 - Segment Information - Long Lived Assets (Details) - USD ($) $ in Thousands | Dec. 31, 2019 | Dec. 31, 2018 |
Long lived assets | $ 8,911 | $ 4,275 |
UNITED STATES | ||
Long lived assets | 4,957 | 2,560 |
International [Member] | ||
Long lived assets | $ 3,954 | $ 1,715 |
Note 13 - Purchase of Interes_3
Note 13 - Purchase of Interests in Subsidiaries (Details Textual) - USD ($) | Jan. 09, 2018 | Dec. 31, 2019 | Dec. 31, 2018 |
Payments to Acquire Businesses, Net of Cash Acquired, Total | $ (767,000) | ||
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 | ||
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, 2019 | Dec. 31, 2018 |
Residual goodwill | $ 3,784 | $ 3,788 | |
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 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, 2019 | Dec. 31, 2018 | |
Net income (loss), parent | $ 2,419 | $ (1,551) |
Shares used in basic net income per share calculation (in shares) | 20,916 | 20,684 |
Stock options and unvested restricted shares (in shares) | 241 | |
Shares used in diluted net income per share calculations (in shares) | 21,157 | 20,684 |
Basic net income (loss) per common share: (in dollars per share) | $ 0.12 | $ (0.07) |
Diluted net income (loss) per common share: (in dollars per share) | $ 0.11 | $ (0.07) |
Note 15 - Lease Obligations (De
Note 15 - Lease Obligations (Details Textual) - USD ($) $ in Thousands | Dec. 31, 2019 | Jan. 01, 2019 | Dec. 31, 2018 |
Operating Lease, Right-of-Use Asset | $ 4,948 | $ 5,700 | |
Operating Lease, Liability, Total | $ 4,948 | $ 5,700 | |
Minimum [Member] | |||
Lessee, Operating Lease, Remaining Lease Term (Year) | 1 year | ||
Maximum [Member] | |||
Lessee, Operating Lease, Remaining Lease Term (Year) | 11 years |
Note 15 - Lease Obligation - Le
Note 15 - Lease Obligation - Lease Cost (Details) $ in Thousands | 12 Months Ended |
Dec. 31, 2019USD ($) | |
Operating lease cost | $ 2,030 |
Short-term lease cost | 85 |
Variable costs | 290 |
Total lease cost | $ 2,405 |
Note 15 - Lease Obligations - S
Note 15 - Lease Obligations - Supplemental Cash Flow Information (Details) $ in Thousands | 12 Months Ended | |
Dec. 31, 2019USD ($) | ||
Operating cash flows from operating leases | $ 1,980 | |
Operating leases | $ 6,928 | [1] |
[1] | Amounts for the twelve months ended December 31, 2019 include the transition adjustment for the adoption of ASU 2016-02. |
Note 15 - Lease Obligations - L
Note 15 - Lease Obligations - Leases Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2019 | Jan. 01, 2019 | Dec. 31, 2018 |
Operating lease right-of-use assets | $ 4,948 | $ 5,700 | |
Current portion of operating lease liabilities | 2,828 | ||
Non-current portion of operating lease liabilities | 2,120 | ||
Total operating lease liabilities | $ 4,948 | $ 5,700 | |
Weighted average remaining lease term - operating leases (in years) (Year) | 5 years 328 days | ||
Weighted average discount rate - operating leases | 8.90% |
Note 15 - Lease Obligations - M
Note 15 - Lease Obligations - Maturity of Lease Liability (Details) - USD ($) $ in Thousands | Dec. 31, 2019 | Jan. 01, 2019 |
2020 | $ 3,052 | |
2021 | 1,062 | |
2022 | 1,106 | |
2023 | 26 | |
Total future operating lease liability | 5,246 | |
Less: amount representing interest | 298 | |
Present value of operating lease liabilities | $ 4,948 | $ 5,700 |
Note 15 - Lease Obligations - F
Note 15 - Lease Obligations - Future Minimum Lease Payments (Details) $ in Thousands | Dec. 31, 2018USD ($) |
2019 | $ 1,946 |
2020 | 1,428 |
2021 | 945 |
2022 | 682 |
2023 | 340 |
Total | $ 5,341 |
Note 16 - Subsequent Events (De
Note 16 - Subsequent Events (Details Textual) - Subsequent Event [Member] - William Bartels [Member] | Jan. 18, 2020USD ($) |
Five Yer Period Agreement, Retirement Compensation | $ 100,000 |
Five Year Period Agreement, Annual Regular Fees | 55,000 |
Five Year Period Agreement, Annual Supplemental Fees | 50,000 |
Five Year Period Agreement, Annual Medical Benefits | 15,588 |
Five Year Period Agreement, Annual Compensation | 220,558 |
Five Year Period Agreement, Total Compensation | $ 1,102,940 |
SPAR Group [Member] | |
Related Party Ownership Percentage | 25.10% |
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, 2019 | Dec. 31, 2018 | ||
Allowance for doubtful accounts | $ 533 | $ 342 | |
Recovered from/charged to costs and expenses | 83 | 196 | |
Deductions, Allowance for doubtful accounts | [1] | 178 | 5 |
Allowance for doubtful accounts | $ 438 | $ 533 | |
[1] | Uncollectible accounts written off, net of recoveries |