SPAR (SGRP) 10-Q/A 18 Aug 20 2020 Q2 Quarterly report (amended) Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2020	Aug. 07, 2020
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 Emerging Growth Company	false
Entity Small Business	true
Entity Interactive Data Current	Yes
Entity Common Stock, Shares Outstanding (in shares)		21,108,352
Entity Shell Company	false
Document Type	10-Q/A
Document Period End Date	Jun. 30, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q2
Amendment Flag	true
Amendment Description	The purpose of this Form 10-Q/A to SPAR Group, Inc. Quarterly Report on Form 10-Q for the quarter ended June 30, 2020, filed with the Securities and Exchange Commission ("SEC") on August 14, 2020 (The "Form 10-Q") is to correct several typographical errors, cross references, incomplete deletions and the names of the signatories and signing dates for the certifications on Exhibits 31.1, 31.2, 32.1 and 32.2, and to delete the reference to Exhibit 3.3 (which was previously filed with the SEC) and amend, restate and supersede the previously filed Form 10-Q.
Title of 12(b) Security	Common

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands		Jun. 30, 2020	Dec. 31, 2019
Assets
Cash and cash equivalents		$ 13,676	$ 10,458
Accounts receivable, net		42,911	49,299
Prepaid expenses and other current assets		1,871	2,404
Total current assets		58,458	62,161
Property and equipment, net		2,793	2,848
Operating lease right-of-use assets		3,488	4,948
Goodwill		3,756	3,784
Intangible assets, net		2,512	2,796
Deferred income taxes		1,644	1,883
Other assets		1,259	1,115
Total assets		73,910	79,535
Liabilities and equity
Accounts payable		6,841	9,186
Accrued expenses and other current liabilities		20,278	18,548
Due to affiliates	[1]	3,780	4,666
Customer incentives and deposits		416	594
Lines of credit and short-term loans		8,103	8,932
Current portion of operating lease liabilities		1,779	2,828
Total current liabilities		41,197	44,754
Operating lease liabilities, less current portion		1,709	2,120
Long-term debt and other liabilities		1,300	1,300
Total liabilities		44,206	48,174
Commitments and contingencies – See Note 8
Equity:
Preferred stock, $.01 par value: Authorized and available shares– 2,445,598 Issued and outstanding shares – None – Balance at June 30, 2020 and December 31, 2019		0	0
Common stock, $.01 par value: Authorized shares – 47,000,000 Issued shares – 21,108,352 – Balance at June 30, 2020, and 21,102,335 – December 31, 2019		211	211
Treasury stock, at cost 1,697 shares – Balance at June 30, 2020, and December 31, 2019		(2)	(2)
Additional paid-in capital		16,606	16,511
Accumulated other comprehensive loss		(5,106)	(3,616)
Retained earnings		6,044	5,851
Total SPAR Group, Inc. equity		17,753	18,955
Non-controlling interest		11,951	12,406
Total equity		29,704	31,361
Total liabilities and equity		$ 73,910	$ 79,535
[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.

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Jun. 30, 2020	Dec. 31, 2019
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)	21,108,352	21,102,335
Common stock, outstanding (in shares)	21,108,352	21,102,335
Treasury stock, shares (in shares)	1,697	1,697

Condensed Consolidated Statemen

Condensed Consolidated Statements of Income and Comprehensive Income (Loss) (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Net revenues	$ 50,944	$ 68,223	$ 112,292	$ 125,383
Cost of revenues	41,072	54,159	90,632	100,685
Gross profit	9,872	14,064	21,660	24,698
Selling, general and administrative expense	7,370	9,306	17,141	17,699
Depreciation and amortization	539	528	1,079	1,038
Operating income	1,963	4,230	3,440	5,961
Interest expense	84	187	312	388
Other income, net	(50)	(192)	(58)	(257)
Income before income tax expense	1,929	4,235	3,186	5,830
Income tax expense	624	1,428	959	1,986
Net income	1,305	2,807	2,227	3,844
Net (income) attributable to non-controlling interest	(1,408)	(1,284)	(2,034)	(1,705)
Net (loss) income attributable to SPAR Group, Inc.	$ (103)	$ 1,523	$ 193	$ 2,139
Basic and diluted income per common share: (in dollars per share)	$ 0	$ 0.07	$ 0.01	$ 0.10
Weighted average common shares – basic (in shares)	21,108	20,816	21,107	20,796
Weighted average common shares – diluted (in shares)	21,125	21,104	21,157	21,080
Net income	$ 1,305	$ 2,807	$ 2,227	$ 3,844
Other comprehensive (loss) income:
Foreign currency translation adjustments	(79)	59	(3,979)	167
Comprehensive (loss) income	1,226	2,866	(1,752)	4,011
Comprehensive (income) loss attributable to non-controlling interest	(1,365)	(1,358)	455	(1,808)
Comprehensive (loss) income attributable to SPAR Group, Inc.	$ (139)	$ 1,508	$ (1,297)	$ 2,203

Condensed Consolidated Statem_2

Condensed Consolidated Statement of Equity (Unaudited) - 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, 2018	20,785	8
Balance at Dec. 31, 2018	$ 208	$ (8)	$ 16,304	$ (3,638)	$ 3,432	$ 8,476	$ 24,774
Share-based compensation			49				49
Other comprehensive (loss)				98	(18)	28	108
Net income					616		1,037
Net income (loss), non-controlling interest						421
Balance (in shares) at Mar. 31, 2019	20,785	8
Balance at Mar. 31, 2019	$ 208	$ (8)	16,353	(3,540)	4,030	8,925	25,968
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
Net income							3,844
Net income (loss), non-controlling interest							1,705
Balance (in shares) at Jun. 30, 2019	20,850	2
Balance at Jun. 30, 2019	$ 209	$ (15)	16,410	(3,556)	5,553	10,284	28,885
Balance (in shares) at Mar. 31, 2019	20,785	8
Balance at Mar. 31, 2019	$ 208	$ (8)	16,353	(3,540)	4,030	8,925	25,968
Exercise of stock options (in shares)	65	(6)
Exercise of stock options	$ 1	$ (7)	6
Share-based compensation			51				51
Other comprehensive (loss)				(16)		75	59
Net income					1,523		2,807
Net income (loss), non-controlling interest						1,284	1,284
Balance (in shares) at Jun. 30, 2019	20,850	2
Balance at Jun. 30, 2019	$ 209	$ (15)	16,410	(3,556)	5,553	10,284	28,885
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
Exercise of stock options (in shares)	6
Exercise of stock options
Share-based compensation			25				25
Other comprehensive (loss)				(1,456)		(2,444)	(3,900)
Net income					296		922
Net income (loss), non-controlling interest						626
Balance (in shares) at Mar. 31, 2020	21,108	2
Balance at Mar. 31, 2020	$ 211	$ (2)	16,536	(5,072)	6,147	10,588	28,408
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
Net income							2,227
Net income (loss), non-controlling interest							2,034
Balance (in shares) at Jun. 30, 2020	21,108	2
Balance at Jun. 30, 2020	$ 211	$ (2)	16,606	(5,106)	6,044	11,951	29,704
Balance (in shares) at Mar. 31, 2020	21,108	2
Balance at Mar. 31, 2020	$ 211	$ (2)	16,536	(5,072)	6,147	10,588	28,408
Share-based compensation			70				70
Other comprehensive (loss)				(34)		(45)	(79)
Net income					(103)		1,305
Net income (loss), non-controlling interest						1,408	1,408
Balance (in shares) at Jun. 30, 2020	21,108	2
Balance at Jun. 30, 2020	$ 211	$ (2)	$ 16,606	$ (5,106)	$ 6,044	$ 11,951	$ 29,704

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Operating activities
Net income	$ 2,227	$ 3,844
Adjustments to reconcile net income to net cash provided by (used in) operating activities
Depreciation and amortization	1,079	1,038
Non-cash lease expense	1,562	1,071
Bad debt expense, net of recoveries	64	(229)
Share-based compensation	95	100
Changes in operating assets and liabilities:
Accounts receivable	6,404	(11,109)
Prepaid expenses and other assets	619	(1,112)
Accounts payable	(2,334)	1,654
Operating lease liabilities	(1,562)	(1,071)
Accrued expenses, other current liabilities and customer incentives and deposits	618	4,632
Net cash provided by (used in) operating activities	8,772	(1,182)
Investing activities
Purchases of property and equipment and capitalized software	(786)	(935)
Net cash used in investing activities	(786)	(935)
Financing activities
Net (payments)/borrowings on lines of credit	(792)	12,338
Payoff of bank line of credit		(9,598)
Payments on term debt		(74)
Payments on capital lease obligations		(56)
Net cash (used in) provided by financing activities	(792)	2,610
Effect of foreign exchange rate changes on cash	(3,976)	222
Net change in cash and cash equivalents	3,218	715
Cash and cash equivalents at beginning of year	10,458	7,111
Cash and cash equivalents at end of period	13,676	7,826
Supplemental disclosure of cash flows information:
Interest paid	413	375
Income taxes paid	$ 36	$ 541

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation	6 Months Ended
	Jun. 30, 2020
Notes to Financial Statements
Basis of Accounting [Text Block]	1. Basis of Presentation The unaudited, interim condensed consolidated financial statements of the Company, accompanying this Quarterly Report on Form 10 second June 30, 2020 10 10 X. not December 31, 2019 10 December 31, 2019 April 14, 2020 ( 1 1A . not

Note 2 - Business and Organizat

Note 2 - Business and Organization	6 Months Ended
	Jun. 30, 2020
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	2. Business and Organization The Company is a supplier of merchandising and other marketing services throughout the United States and internationally. The Company provides merchandising and other marketing services to manufacturers, distributors and retailers worldwide, primarily in mass merchandiser, office supply, grocery, drug, dollar, independent, convenience, home improvement and electronics stores, as well as providing furniture and other product assembly services, audit services, in-store events, technology services and marketing research. Merchandising services primarily consist of regularly scheduled, special project and other product services provided at the store level, and the Company may may As of June 30, 2020 10 two 1979, May 2001 Novel Coronavirus (COVID- 19 In March 2020, 19 19 In the USA, many of our clients have been affected by business closure and stay at home orders, which has hampered our ability to perform in-store services since March 2020. Due in part to the uncertainty stemming from the COVID- 19 first June 30, 2020. not not 19 not may Given the daily evolution of the COVID- 19 2020. On March 27, 2020, 19 may

Note 3 - Earnings Per Share

Note 3 - Earnings Per Share	6 Months Ended
	Jun. 30, 2020
Notes to Financial Statements
Earnings Per Share [Text Block]	3. Earnings Per Share The following table sets forth the computations of basic and diluted net income per share (in thousands, except per share data): Three Months End Six Months Ended June 30, June 30, 2020 2019 2020 2019 Numerator: Net income attributable to SPAR Group, Inc. $ (103 ) $ 1,523 $ 193 $ 2,139 Denominator: Shares used in basic net income per share calculation 21,108 20,816 21,107 20,796 Effect of diluted securities: Stock options and unvested restricted shares 17 288 50 284 Shares used in diluted net income per share calculations 21,125 21,104 21,157 21,080 Basic net income per common share: $ (0.00 ) $ 0.07 $ 0.01 $ 0.10 Diluted net income per common share: $ (0.00 ) $ 0.07 $ 0.01 $ 0.10

Note 4 - Credit Facilities and

Note 4 - Credit Facilities and Other Debt	6 Months Ended
	Jun. 30, 2020
Notes to Financial Statements
Debt Disclosure [Text Block]	4. Credit Facilities and Other Debt Domestic Credit Facilities PNC Credit Facility In January 2018, An amendment to the PNC Credit Facility dated as of July 3, 2018, $9.5 On April 10, 2019, North Mill Capital Credit Facility On April 10, 2019, 2018 In order to obtain, document and govern the NM Credit Facility: SGRP and certain of its direct and indirect subsidiaries in the United States and Canada, namely SPAR Marketing Force ("SMF"), Inc., and SPAR Canada Company ("SCC") (each, an "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 ( $12.5 April 10, 2019, $2.5 April 10, 2019 ( April 10, 2019 ( October 2021. On April 10, 2019, $9.8 The NM Note currently requires the NM Borrowers to pay interest on the loans thereunder equal to (A) Prime Rate designated by Wells Fargo Bank, plus (B) one hundred twenty five 1.25% 6.75%. $180,000 $10,000 $120,000 June 30, 2020 6.75% $6.6 Revolving loans are available to the Borrowers under the NM Credit Facility based upon the borrowing base formula defined in the NM Loan Agreement (principally 85% 60% $4.5 The NM Credit Facility contains certain financial and other restrictive covenants and also limits certain expenditures by the NM Loan Parties, including, maintaining a positive trailing EBITDA for each Borrower and limits on capital expenditures and other investments. The Company was in compliance of such covenants as of June 30, 2020 Fifth Third Credit Facility One of the Company's consolidated subsidiaries, Resource Plus of North Florida ("Resource Plus"), is a party to a revolving line of credit facility (the "Fifth Third Credit Facility") from Fifth Third Bank for $3.5 April 23, 2020. April 16, 2020, June 16, 2022. Revolving loans of up to $3.5 80% June 30, 2020 $700,000. The Fifth Third Credit Facility currently requires Resource Plus to pay interest on the loans thereunder equal to (A) the Daily LIBOR Rate (as defined in the agreement) per annum, plus (B) two hundred fifty 2.50% June 30, 2020 3.60% Other Debt Effective with the closing of the Resource Plus acquisition, the Company entered into promissory notes with the sellers totaling $2.3 December 31st December 31, 2018 December 31, 2023. June 30, 2020 $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 $550,000 June 30, 2020 80% June 30, 2020 $21,000 $15,000 On October 5, 2018, 381,000 $70,000 June 30, 2020 June 30, 2020 13,000 $2,000 September 30, 2020. SPAR Todopromo has secured a line of credit facility with Steel Factoring for 5.0 $217,000 June 30, 2020 December 13, 2019, December 2020. 18%, June 30, 2020 June 30, 2020 $5,000,000 $217,000 June 30, 2020 Effective February 4, 2020, 5.2 $226,000 June 30, 2020). February 4, 2021. 3.0% 9.1% June 30, 2020. 4.7 $205,000 June 30, 2020). SPAR Todopromo has secured a line of credit facility with BBVA Bancomer for 5.0 $217,000 June 30, 2020 April 2020 May 2021. 5.2% 10.9% June 30, 2020. no June 30, 2020. Interest Rate as of June 30, 2020 2020 2021 2022 2023 2024 2025 Australia - National Australia Bank 6.56 % 15 - - - - - Brazil - Santander 16.52 % 2 - - - - - Mexico - Steel Factoring 18.00 % 217 - - - - - Mexico - Ve Por Mas 9.10 % 205 - - - - - Mexico - Bancomer Bank 10.90 % - - - - - - USA – North Mill Capital 6.75 % 6,631 - - - - - USA - Fifth Third Bank 3.60 % 700 - - - - - USA – Resource Plus Seller Notes 1.85 % 333 300 300 700 - - Total $ 8,103 $ 300 $ 300 $ 700 $ - $ – Summary of Unused Company Credit and Other Debt Facilities (in thousands): June 30, December 31, 2020 2019 Unused Availability: United States / Canada $ 8,169 $ 3,694 Australia 536 423 Mexico 237 - Brazil 68 49 Total Unused Availability $ 9,010 $ 4,166 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 - Related-party Transact

Note 5 - Related-party Transactions	6 Months Ended
	Jun. 30, 2020
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	5. Related-Party Transactions SGRP's policy respecting approval of transactions with related persons, promoters and control persons is contained in the SPAR Group Code of Ethical Conduct for its Directors, Executives, Officers, Employees, Consultants and other Representatives Amended and Restated (as of) March 15, 2018 ( Ethics Code Company Approved Affiliate Contract Board may IV.11 I.2 Domestic Related Party Services, International Related Party Services, SBS Bankruptcy, Settlement and March 2020 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: SPAR Business Services, Inc. (" SBS SAS Infotech not 13D May 3, 2018 ( April 24, 2020, January 1, 2020 ( Bartels' Retirement and Director Compensation 8 Commitments and Contingencies – Legal Matters SBS Bankruptcy, Settlement and March 2020 Infotech Litigation and Settlement, 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 Due to (among other things) the adverse determination in 2016 third Independent Field Vendor July 27, 2018, third August 1, 2018 ( Independent Field Administrator On May 7, 2018, July 31, 2018, 2016. third Although SAS has not July 31, 2018. not $237,500 $226,000 $11,500. not The Company expects that SBS and SAS may 8 Commitments and Contingencies -- Legal Matters SBS Bankruptcy, Settlement and March 2020 Any claim by Robert G. Brown, William H. Bartels, SBS, SAS, any other related party or any third third 8 Commitments and Contingencies Legal Matters, Current material and potentially material legal proceedings impacting the Company are described in Note 8 Commitments and Contingencies Legal Matters, not not Infotech sued the Company in New York seeking reimbursement for approximately $190,000 $900,000 2013 not 8 Commitments and Contingencies Legal Matters, Peter W. Brown was appointed as a Director on the Board as of May 3, 2018, SPAR BSMT EILLC 10% 13D April 24, 2020, 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. "Resource Plus" or "RPI" is a consolidated domestic subsidiary of the Company and is owned jointly by SGRP through its indirect ownership of 51% 49% 50% S BS 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 Rodgers ) On August 6, 2019, 11 Plan of Reorganization not 8 Commitments and Contingencies -- Legal Proceedings -- SBS Bankruptcy, Settlement and March 2020 SBS Rodgers Litigation, . may On August 6, 2019, (i) the Company's $2.2 $174,097 24 $7,254 January 1, 2020, Discounted Claim Payments $174,097 (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 third third The Company has recorded the total settlement amount of $174,097 December 31, 2019. 24 $7,254 January 1, 2020. first six $43,524 June 30, 2020, On March 6, 2020, $1,707,374 March 2020 March 2020 no March 2020 not 13D April 24, 2020, At SGRP's March 2020 March 17, 2020, $1.3 $3 The March 2020 PAGA Rodgers not no March 2020 July 2019 no one 8 Legal Proceedings -- SBS Field Specialist Litigation, SBS Clothier Litigation, and SGRP Hogan Litigation $500,000 Infotech Litigation and Settlement On September 19, 2018, Infotech one Infotech Action $190,000 In 2016, SPAR BSMT 10% May 3, 2018. Mr. 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". Mr. Robert G. Brown submitted his unauthorized, unproven and undocumented "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 offered $225,000 $275,000. $275,000 October 8, 2019 ( Infotech Settlement Agreement October 30, 2019, The Infotech Settlement Agreement required the Company to make payments totaling $275,000 four $75,000 $75,000 30 October 30, 2019); ( $75,000 60 $50,000 90 January 2020. The Company believes that the robust and comprehensive mutual releases in the Infotech Settlement Agreement provide valuable relief from potential future claims and litigation by Infotech respecting the Company's past involvement with Infotech in the Brazilian and Romanian transactions. International Related Party Services: SGRP Meridian (Pty), Ltd. ("Meridian") is a consolidated international subsidiary of the Company and is owned 51% 23% 401 26% one one 32 173 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 April 24, 2020, 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): Three Months Ended Six Months Ended June 30, June 30, 2020 2019 2020 2019 Services provided by affiliates: National Store Retail Services (NSRS) 1,050 260 2,392 385 Office lease expenses (Mr. Burdekin) 6 - 12 - Office lease expenses (RJ Holdings) 177 97 350 199 Office and vehicle lease expenses (MPT) 11 16 27 32 Vehicle rental expenses (MCPT) 281 297 580 587 Office and vehicle rental expenses (MHT) 58 68 131 132 Consulting and administrative services (CON) 11 37 23 74 Legal Services (KMSA) 34 21 57 43 Warehousing rental (JFMD) 12 12 25 24 Consulting and administrative fees (SPARFACTS) 41 - 72 - Total services provided by affiliates $ 1,681 $ 808 $ 3,669 $ 1,476 Due to affiliates consists of the following (in thousands): June 30, December 31, 2020 2019 Loans from local investors:(1) Australia $ 696 $ 467 Mexico 623 623 Brazil 140 139 China 1,387 2,271 South Africa 403 635 Resource Plus 531 531 Total due to affiliates $ 3,780 $ 4,666 ( 1 Represent loans from the local investors into the Company's subsidiaries (representing their proportionate share of working capital loans). The loans have no Affinity Insurance: SMF, a wholly-owned subsidiary of SGRP that provides merchandising and marketing service to its clients throughout the United States through (among other things) services provided by others, is owed $675,000 $226,000 July 2018), Affinity Insurance Company, Ltd. (" Affinity 2000. March 2018 The business services SAS provided to, or on behalf of, SMF included insurance coverages for SMF and other SGRP employees domestically prior to March 2018, July 31, 2018, July 31, 2018, SAS has received and may $921,000. no On July 8, 2020 $901,000 $675,000 $226,000 The Company has prepared the draft of a complaint to be filed in the Supreme Court of the State of New York in Westchester County, NY, seeking appropriate relief and recovery from SAS and other related parties, which it prepared with the support of SGRP's Audit Committee (which has certain oversight responsibilities respecting related party matters). However, because of the pending changes in the SGRP' CEO and CFO positions, the Audit Committee recommended that management delay filing the complaint until it can be reviewed and pursued by SGRP's new CEO and CFO (upon their selection and appointment) if and as they determine appropriate. Bartels' Retirement and Director Compensation William H. Bartels retired as an employee of the Company as of January 1, 2020. Board July 8, 1999. Effective as of January 18, 2020, five January 1, 2020, December 31, 2024 ( Five Year Period $100,000 Retirement Compensation Regular Fees $55,000 $50,000 Supplemental Fees December 31, 2019, $15,588 Medical Benefits 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 $1,102,790 may $700,000 six June 30, 2020, In the event of any future business transaction involving Mr. Bartels and SGRP for which Bartels may not Mr. Bartels is one 25.1% 1 December 10, 2019, April 24, 2020. Other Related Party Transactions and Arrangements: In July 1999, Co-Owned Software Licensed Marks 11 8 Commitments and Contingencies 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. Robert G. Brown), and other companies owned by Mr. Brown participate in various benefit plans, insurance policies and similar group purchases by the Company, for which the Company charges them their allocable shares of the costs of those group items and the actual costs of all items paid specifically for them. All such transactions between the Company and the above affiliates are paid and/or collected by the Company in the normal course of business.

Note 6 - Preferred Stock

Note 6 - Preferred Stock	6 Months Ended
	Jun. 30, 2020
Notes to Financial Statements
Preferred Stock [Text Block]	6. Preferred Stock SGRP's certificate of incorporation authorizes it to issue 3,000,000 $0.01 may may 3,000,000 SGRP Series A Preferred Stock 10% one one 554,402 2011 2,445,598 June 30, 2020 no

Note 7 - Stock-based Compensati

Note 7 - Stock-based Compensation and Other Plans	6 Months Ended
	Jun. 30, 2020
Notes to Financial Statements
Share-based Payment Arrangement [Text Block]	7. Stock-Based Compensation and Other Plans As of June 30, 2020, 585,000 2018 565,000 3,044,927 2008 May 31, 2019, 2018 no 2018 no The Company recognized $70,000 $66,000 three June 30, 2020 2019 three June 30, 2020 2019 $11,000 $17,000 $95,000 $96,000 six June 30, 2020 2019, six June 30, 2020 2019 $17,000 $24,000 June 30, 2020 $202,000. During the three June 30, 2020 2019 $0 $3,000, three June 30, 2020 2019 $0 $1,000, six June 30, 2020 2019 $0 $5,000, three June 30, 2020 2019 $0 $1,000, June 30, 2020 no

Note 8 - Commitments and Contin

Note 8 - Commitments and Contingencies	6 Months Ended
	Jun. 30, 2020
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	8. Commitments and Contingencies Legal Matters The Company is a party to various legal actions and administrative proceedings arising in the normal course of business. In the opinion of Company's management, 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% 13D April 24, 2020, January 1, 2020 ( January 22, 2020). Bartels' Retirement and Director Compensation, SGRP claims against SAS re Affinity The Company has prepared the draft of a complaint to be filed in the Supreme Court of the State of New York in Westchester County, NY, seeking appropriate relief and recovery from SAS and other related parties, which it prepared with the support of SGRP's Audit Committee (which has certain oversight responsibilities respecting related party matters). However, because of the pending changes in the SGRP CEO and CFO positions, the Audit Committee recommended that management delay filing the complaint until it can be reviewed and pursued by SGRP's new CEO and CFO (upon their selection and appointment) if and as they determine appropriate. See Affinity Insurance Related Part Transactions 5, Delaware Litigation Settlement On September 4, 2018, Chancery Court September 21, 2018 ( By-Laws Action 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 Delaware 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 $106,000 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 August 1, 2020, no August 11, 2020, 2019 13D April 24, 2020, 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 Rodgers"). On August 6, 2019, 11 Plan of Reorganization not SBS Rodgers Litigation, . may On August 6, 2019, (i) the Company's $2.2 $174,097.34 24 $7,254.06 January 1, 2020, Discounted Claim Payments (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 third third no The Company has recorded the total settlement amount of $174,097 December 31, 2019. 24 $7,254 January 1, 2020. first six $43,524 June 30, 2020, On March 6, 2020, $1,707,374 March 2020 March 2020 no March 2020 not 13D April 24, 2020, At SGRP's March 2020 March 17, 2020, $1.3 $3 The March 2020 PAGA Rodgers not no March 2020 July 2018 no See Legal Proceedings -- SBS Field Specialist Litigation, SBS Clothier Litigation SGRP Hogan Litigation $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 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. Related Party Transactions 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 June 30, 2020. Since SGRP has no June 7, 2018) not not 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, $50,000 March 2020 $50,000 June 2020. SBS Rodgers Litigation Maceo Rodgers was engaged by and provided services to SBS pursuant to the terms of his "Master Agreements" with SBS acknowledging his engagement as an independent contractor. On February 21, 2014, No. 3:14 00055, July 15, 2012, December 8, 2015, 61 11 not September 19, 2017 October 24, 2017, January 31, 2018. Rodgers settled for a claim of approximately $618,000 not $48,000, five 5 March 2020

Note 9 - Segment Information

Note 9 - Segment Information	6 Months Ended
	Jun. 30, 2020
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	9. Segment Information The Company reports net revenues from operating income by reportable segment. Reportable segments are components of the Company for which separate financial information is available that is evaluated on a regular basis by the chief operating decision maker in deciding how to allocate resources and in assessing performance. The Company provides similar merchandising, business technology and marketing services throughout the world, operating within two The accounting policies of each of the reportable segments are the same as those described in the Summary of Significant Accounting Policies. Management evaluates performance as follows (in thousands): Three Months Ended Six Months Ended June 30, June 30, 2020 2019 2020 2019 Revenue: United States $ 22,123 $ 28,006 $ 45,412 $ 46,662 International 28,821 40,217 66,880 78,721 Total revenue $ 50,944 $ 68,223 $ 112,292 $ 125,383 Operating income: United States $ 315 $ 2,608 $ 623 $ 3,360 International 1,648 1,622 2,817 2,601 Total operating income $ 1,963 $ 4,230 $ 3,440 $ 5,961 Interest expense (income): United States $ 144 $ 185 $ 276 $ 246 International (60 ) 2 36 142 Total interest expense $ 84 $ 187 $ 312 $ 388 Other (income), net: United States $ (1 ) $ (1 ) $ (1 ) $ (1 ) International (49 ) (191 ) (57 ) (256 ) Total other (income), net $ (50 ) $ (192 ) $ (58 ) $ (257 ) Income before income tax expense: United States $ 172 $ 2,424 $ 348 $ 3,115 International 1,757 1,811 2,838 2,715 Total income before income tax expense $ 1,929 $ 4,235 $ 3,186 $ 5,830 Income tax expense: United States $ 124 $ 501 $ 199 $ 702 International 500 927 760 1,284 Total income tax expense $ 624 $ 1,428 $ 959 $ 1,986 Net income: United States $ 48 $ 1,923 $ 149 $ 2,413 International 1,257 884 2,078 1,431 Total net income $ 1,305 $ 2,807 $ 2,227 $ 3,844 Net (income) attributable to non-controlling interest: United States $ (519 ) $ (679 ) $ (583 ) $ (775 ) International (889 ) (605 ) (1,451 ) (930 ) Total net (income) attributable to non-controlling interest $ (1,408 ) $ (1,284 ) $ (2,034 ) $ (1,705 ) Net income (loss) attributable to SPAR Group, Inc.: United States $ (471 ) $ 1,244 $ (434 ) $ 1,638 International 368 279 627 501 Total net income (loss) attributable to SPAR Group, Inc. $ (103 ) $ 1,523 $ 193 $ 2,139 Depreciation and amortization: United States $ 419 $ 382 $ 832 $ 754 International 120 146 247 284 Total depreciation and amortization $ 539 $ 528 $ 1,079 $ 1,038 Capital expenditures: United States $ 288 $ 344 $ 669 $ 722 International 156 127 117 213 Total capital expenditures $ 444 $ 471 $ 786 $ 935 Note: There were no six June 30, 2020 2019 June 30, December 31, 2020 2019 Assets: United States $ 30,697 $ 24,927 International 43,213 54,608 Total assets $ 73,910 $ 79,535 June 30, December 31, 2020 2019 Long lived assets: United States $ 4,182 $ 4,957 International 3,358 3,954 Total long lived assets $ 7,540 $ 8,911 Geographic Data Three Months Ended June 30, Six Months Ended June 30, 2020 2019 2020 2019 % of % of % of % of consolidated consolidated consolidated consolidated International revenue: net revenue net revenue net revenue net revenue Brazil $ 10,539 20.7 % $ 16,612 24.3 % $ 26,103 23.2 % $ 32,145 25.6 % South Africa 6,088 12.0 6,442 9.4 13,002 11.6 12,976 10.3 Mexico 4,820 9.5 5,664 8.3 10,667 9.5 10,951 8.7 China 2,756 5.4 3,180 4.7 5,320 4.7 6,459 5.2 India 1,915 3.8 2,065 3.0 4,207 3.7 4,271 3.4 Japan 1,649 3.2 2,865 4.2 4,431 3.9 5,595 4.5 Canada 1,004 2.0 2,459 3.6 2,720 2.4 4,563 3.6 Australia 50 0.1 863 1.3 430 0.4 1,627 1.3 Turkey - - 67 0.1 - - 134 0.1 Total international revenue $ 28,821 56.7 % $ 40,217 58.9 % $ 66,880 59.4 % $ 78,721 62.7 %

Note 10 - Recent Accounting Pro

Note 10 - Recent Accounting Pronouncements	6 Months Ended
	Jun. 30, 2020
Notes to Financial Statements
Significant Accounting Policies [Text Block]	10. Recent Accounting Pronouncements The Company reviews new accounting pronouncements as they are issued or proposed by the Financial Accounting Standards Board (“FASB”). In December 2019, 2019 12 740 December 15, 2020, In August 2018, 2018 13 December 15, 2019, not In January 2017, 2017 04 2 two 350 1 two December 15, 2019. 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.

Note 11 - Leases

Note 11 - Leases	6 Months Ended
	Jun. 30, 2020
Notes to Financial Statements
Lessee, Operating Leases [Text Block]	11. Leases The Company is a lessee under certain operating leases for office space and equipment. 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 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 six June 30, 2020 2019, Three Months Ended Three Months Ended Six Months Ended Six Months Ended Lease Costs Classification June 30, 2020 June 30, 2019 June 30, 2020 June 30, 2019 Operating lease cost Selling, General and Administrative Expense $ 694 $ 534 $ 1,368 $ 1,067 Short-term lease cost Selling, General and Administrative Expense $ 100 $ 28 213 57 Variable costs Selling, General and Administrative Expense $ 97 $ 290 194 585 Total lease cost $ 891 $ 852 $ 1,775 $ 1,709 Supplemental cash flow information related to SPAR's leases for six June 30, 2020 2019 Three Months Ended Three Months Ended Six Months Ended Six Months Ended June 30, 2020 June 30, 2019 June 30, 2020 June 30, 2019 Cash paid for amounts included in the measurement of lease liabilities $ 794 $ 562 $ 1,514 $ 1,071 Assets obtained in exchange for new operating lease liabilities Operating lease $ 741 $ 5,736 $ 1,463 $ 5,736 (a) At June 30, 2020 Period Ending June 30, Amount 2020 $ 1,779 2021 1,153 2022 629 2023 106 2024 - Total Lease Payments 3,667 Less: imputed interest 179 Total 3,488

Note 12 - Subsequent Events

Note 12 - Subsequent Events	6 Months Ended
	Jun. 30, 2020
Notes to Financial Statements
Subsequent Events [Text Block]	12. Subsequent Events Resignation of Christiaan M. Olivier as Chief Executive Officer (Principal Executive Officer), President and Director After the close of business on July 15, 2020, August 7, 2020 ( CEO Effective Time Mr. Olivier has said that his resignation is due to his assertion that actions of the Corporation's two On July 17, 2020, Board Retirement of James R. Segreto as Chief Financial Officer (Principal Financial and Accounting Officer), Treasurer and Secretary After the close of business on July 15, 2020, August 7, 2020 ( CFO Effective Time Mr. Segreto's retirement letter expressed similar concerns outlined by Mr. Olivier and as reported and supported in various SEC filings. Mr. Segreto has provided written correspondence to SGRP discussing his beliefs respecting the circumstances of his retirement. On July 17, 2020

Note 3 - Earnings Per Share (Ta

Note 3 - Earnings Per Share (Tables)	6 Months Ended
	Jun. 30, 2020
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Three Months End Six Months Ended June 30, June 30, 2020 2019 2020 2019 Numerator: Net income attributable to SPAR Group, Inc. $ (103 ) $ 1,523 $ 193 $ 2,139 Denominator: Shares used in basic net income per share calculation 21,108 20,816 21,107 20,796 Effect of diluted securities: Stock options and unvested restricted shares 17 288 50 284 Shares used in diluted net income per share calculations 21,125 21,104 21,157 21,080 Basic net income per common share: $ (0.00 ) $ 0.07 $ 0.01 $ 0.10 Diluted net income per common share: $ (0.00 ) $ 0.07 $ 0.01 $ 0.10

Note 4 - Credit Facilities an_2

Note 4 - Credit Facilities and Other Debt (Tables)	6 Months Ended
	Jun. 30, 2020
Notes Tables
Schedule of Debt [Table Text Block]	Interest Rate as of June 30, 2020 2020 2021 2022 2023 2024 2025 Australia - National Australia Bank 6.56 % 15 - - - - - Brazil - Santander 16.52 % 2 - - - - - Mexico - Steel Factoring 18.00 % 217 - - - - - Mexico - Ve Por Mas 9.10 % 205 - - - - - Mexico - Bancomer Bank 10.90 % - - - - - - USA – North Mill Capital 6.75 % 6,631 - - - - - USA - Fifth Third Bank 3.60 % 700 - - - - - USA – Resource Plus Seller Notes 1.85 % 333 300 300 700 - - Total $ 8,103 $ 300 $ 300 $ 700 $ - $ –
Credit And Debt Facilities Unused Availability [Table Text Block]	June 30, December 31, 2020 2019 Unused Availability: United States / Canada $ 8,169 $ 3,694 Australia 536 423 Mexico 237 - Brazil 68 49 Total Unused Availability $ 9,010 $ 4,166

Note 5 - Related-party Transa_2

Note 5 - Related-party Transactions (Tables)	6 Months Ended
	Jun. 30, 2020
Notes Tables
Schedule of Related Party Transactions [Table Text Block]	Three Months Ended Six Months Ended June 30, June 30, 2020 2019 2020 2019 Services provided by affiliates: National Store Retail Services (NSRS) 1,050 260 2,392 385 Office lease expenses (Mr. Burdekin) 6 - 12 - Office lease expenses (RJ Holdings) 177 97 350 199 Office and vehicle lease expenses (MPT) 11 16 27 32 Vehicle rental expenses (MCPT) 281 297 580 587 Office and vehicle rental expenses (MHT) 58 68 131 132 Consulting and administrative services (CON) 11 37 23 74 Legal Services (KMSA) 34 21 57 43 Warehousing rental (JFMD) 12 12 25 24 Consulting and administrative fees (SPARFACTS) 41 - 72 - Total services provided by affiliates $ 1,681 $ 808 $ 3,669 $ 1,476 Due to affiliates consists of the following (in thousands): June 30, December 31, 2020 2019 Loans from local investors:(1) Australia $ 696 $ 467 Mexico 623 623 Brazil 140 139 China 1,387 2,271 South Africa 403 635 Resource Plus 531 531 Total due to affiliates $ 3,780 $ 4,666

Note 9 - Segment Information (T

Note 9 - Segment Information (Tables)	6 Months Ended
	Jun. 30, 2020
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Three Months Ended Six Months Ended June 30, June 30, 2020 2019 2020 2019 Revenue: United States $ 22,123 $ 28,006 $ 45,412 $ 46,662 International 28,821 40,217 66,880 78,721 Total revenue $ 50,944 $ 68,223 $ 112,292 $ 125,383 Operating income: United States $ 315 $ 2,608 $ 623 $ 3,360 International 1,648 1,622 2,817 2,601 Total operating income $ 1,963 $ 4,230 $ 3,440 $ 5,961 Interest expense (income): United States $ 144 $ 185 $ 276 $ 246 International (60 ) 2 36 142 Total interest expense $ 84 $ 187 $ 312 $ 388 Other (income), net: United States $ (1 ) $ (1 ) $ (1 ) $ (1 ) International (49 ) (191 ) (57 ) (256 ) Total other (income), net $ (50 ) $ (192 ) $ (58 ) $ (257 ) Income before income tax expense: United States $ 172 $ 2,424 $ 348 $ 3,115 International 1,757 1,811 2,838 2,715 Total income before income tax expense $ 1,929 $ 4,235 $ 3,186 $ 5,830 Income tax expense: United States $ 124 $ 501 $ 199 $ 702 International 500 927 760 1,284 Total income tax expense $ 624 $ 1,428 $ 959 $ 1,986 Net income: United States $ 48 $ 1,923 $ 149 $ 2,413 International 1,257 884 2,078 1,431 Total net income $ 1,305 $ 2,807 $ 2,227 $ 3,844 Net (income) attributable to non-controlling interest: United States $ (519 ) $ (679 ) $ (583 ) $ (775 ) International (889 ) (605 ) (1,451 ) (930 ) Total net (income) attributable to non-controlling interest $ (1,408 ) $ (1,284 ) $ (2,034 ) $ (1,705 ) Net income (loss) attributable to SPAR Group, Inc.: United States $ (471 ) $ 1,244 $ (434 ) $ 1,638 International 368 279 627 501 Total net income (loss) attributable to SPAR Group, Inc. $ (103 ) $ 1,523 $ 193 $ 2,139 Depreciation and amortization: United States $ 419 $ 382 $ 832 $ 754 International 120 146 247 284 Total depreciation and amortization $ 539 $ 528 $ 1,079 $ 1,038 Capital expenditures: United States $ 288 $ 344 $ 669 $ 722 International 156 127 117 213 Total capital expenditures $ 444 $ 471 $ 786 $ 935
Reconciliation of Assets from Segment to Consolidated [Table Text Block]	June 30, December 31, 2020 2019 Assets: United States $ 30,697 $ 24,927 International 43,213 54,608 Total assets $ 73,910 $ 79,535
Reconciliation Of Long Lived Assets From Segments To Consolidated [Table Text Block]	June 30, December 31, 2020 2019 Long lived assets: United States $ 4,182 $ 4,957 International 3,358 3,954 Total long lived assets $ 7,540 $ 8,911
Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area [Table Text Block]	Three Months Ended June 30, Six Months Ended June 30, 2020 2019 2020 2019 % of % of % of % of consolidated consolidated consolidated consolidated International revenue: net revenue net revenue net revenue net revenue Brazil $ 10,539 20.7 % $ 16,612 24.3 % $ 26,103 23.2 % $ 32,145 25.6 % South Africa 6,088 12.0 6,442 9.4 13,002 11.6 12,976 10.3 Mexico 4,820 9.5 5,664 8.3 10,667 9.5 10,951 8.7 China 2,756 5.4 3,180 4.7 5,320 4.7 6,459 5.2 India 1,915 3.8 2,065 3.0 4,207 3.7 4,271 3.4 Japan 1,649 3.2 2,865 4.2 4,431 3.9 5,595 4.5 Canada 1,004 2.0 2,459 3.6 2,720 2.4 4,563 3.6 Australia 50 0.1 863 1.3 430 0.4 1,627 1.3 Turkey - - 67 0.1 - - 134 0.1 Total international revenue $ 28,821 56.7 % $ 40,217 58.9 % $ 66,880 59.4 % $ 78,721 62.7 %

Note 11 - Leases (Tables)

Note 11 - Leases (Tables)	6 Months Ended
	Jun. 30, 2020
Notes Tables
Lease, Cost [Table Text Block]	Three Months Ended Three Months Ended Six Months Ended Six Months Ended Lease Costs Classification June 30, 2020 June 30, 2019 June 30, 2020 June 30, 2019 Operating lease cost Selling, General and Administrative Expense $ 694 $ 534 $ 1,368 $ 1,067 Short-term lease cost Selling, General and Administrative Expense $ 100 $ 28 213 57 Variable costs Selling, General and Administrative Expense $ 97 $ 290 194 585 Total lease cost $ 891 $ 852 $ 1,775 $ 1,709
Lessee, Operating Lease, Cash Flows [Table Text Block]	Three Months Ended Three Months Ended Six Months Ended Six Months Ended June 30, 2020 June 30, 2019 June 30, 2020 June 30, 2019 Cash paid for amounts included in the measurement of lease liabilities $ 794 $ 562 $ 1,514 $ 1,071 Assets obtained in exchange for new operating lease liabilities Operating lease $ 741 $ 5,736 $ 1,463 $ 5,736 (a)
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	Period Ending June 30, Amount 2020 $ 1,779 2021 1,153 2022 629 2023 106 2024 - Total Lease Payments 3,667 Less: imputed interest 179 Total 3,488

Note 2 - Business and Organiz_2

Note 2 - Business and Organization (Details Textual)	6 Months Ended
	Jun. 30, 2020
Number of Countries in which Entity Operates	10
Number of Reportable Segments	2

Note 3 - Earnings Per Share - B

Note 3 - Earnings Per Share - Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Net income attributable to SPAR Group, Inc.	$ (103)	$ 1,523	$ 193	$ 2,139
Shares used in basic net income per share calculation (in shares)	21,108	20,816	21,107	20,796
Stock options and unvested restricted shares (in shares)	17	288	50	284
Shares used in diluted net income per share calculations (in shares)	21,125	21,104	21,157	21,080
Basic net income per common share: (in dollars per share)	$ 0	$ 0.07	$ 0.01	$ 0.10
Diluted net income per common share: (in dollars per share)	$ 0	$ 0.07	$ 0.01	$ 0.10

Note 4 - Credit Facilities an_3

Note 4 - Credit Facilities and Other Debt (Details Textual)	Feb. 04, 2020MXN ($)	Apr. 10, 2019USD ($)	Jan. 09, 2018USD ($)	Mar. 15, 2016MXN ($)	Jun. 30, 2020USD ($)	Jun. 30, 2020MXN ($)	Jun. 30, 2020AUD ($)	Jun. 30, 2020BRL (R$)	Oct. 05, 2018USD ($)	Oct. 05, 2018BRL (R$)	Jul. 03, 2018USD ($)	Oct. 31, 2017USD ($)	Oct. 31, 2017AUD ($)
Debt Instrument, Interest Rate, Effective Percentage
Resource Plus Acquisition Note [Member]
Debt Instrument, Face Amount			$ 2,300,000
Notes Payable, Total					$ 1,600,000
North Mill, LLC [Member]
Debt Instrument, Interest Rate, Effective Percentage					6.75%	6.75%	6.75%	6.75%
Fifth Third Bank [Member]
Debt Instrument, Interest Rate, Effective Percentage					3.60%	3.60%	3.60%	3.60%
National Australia Bank [Member]
Debt Instrument, Interest Rate, Effective Percentage					6.56%	6.56%	6.56%	6.56%
Banco Santander [Member]
Debt Instrument, Interest Rate, Effective Percentage					16.52%	16.52%	16.52%	16.52%
Steel Factoring [Member]
Debt Instrument, Interest Rate, Effective Percentage					18.00%	18.00%	18.00%	18.00%
Ve Por Mas [Member]
Debt Instrument, Interest Rate, Effective Percentage					9.10%	9.10%	9.10%	9.10%
Revolving Credit Facility [Member] | PNC Bank, National Association [Member]
Line of Credit Facility, Maximum Borrowing Capacity											$ 9,500,000
Revolving Credit Facility [Member] | North Mill, LLC [Member]
Proceeds from Lines of Credit, Total		$ 9,800,000
Debt Instrument, Face Amount		180,000
Debt Instrument, Payable Per Month		10,000
Line of Credit Facility, Commitment Fee Amount		$ 120,000
Debt Instrument, Interest Rate, Effective Percentage					6.75%	6.75%	6.75%	6.75%
Long-term Line of Credit, Total					$ 6,600,000
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] | Fifth Third Bank [Member]
Line of Credit Facility, Maximum Borrowing Capacity			$ 3,500,000
Long-term Line of Credit, Total					$ 700,000
Percent Of Eligible Domestic Accounts Receivable Less Certain Reserves To Calculate Borrowing Availability			80.00%
Line of Credit Facility, Interest Rate at Period End					3.60%	3.60%	3.60%	3.60%
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												$ 550,000	$ 800,000
Long-term Line of Credit, Total					$ 15,000		$ 21,000
Percent Of Eligible Domestic Accounts Receivable Less Certain Reserves To Calculate Borrowing Availability												80.00%	80.00%
Revolving Credit Facility [Member] | Banco Santander [Member]
Line of Credit Facility, Maximum Borrowing Capacity									$ 70,000	R$ 381000
Long-term Line of Credit, Total					2,000			R$ 13000
Revolving Credit Facility [Member] | Steel Factoring [Member]
Line of Credit Facility, Maximum Borrowing Capacity					$ 217,000	$ 5,000,000
Debt Instrument, Interest Rate, Stated Percentage					18.00%	18.00%	18.00%	18.00%
Long-term Line of Credit, Total					$ 217,000	$ 5,000,000
Revolving Credit Facility [Member] | Ve Por Mas [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 5,200,000				226,000
Long-term Line of Credit, Total					$ 205,000	$ 4,700,000
Line of Credit Facility, Interest Rate at Period End					9.10%	9.10%	9.10%	9.10%
Revolving Credit Facility [Member] | Ve Por Mas [Member] | Interbank Interest Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	3.00%
Revolving Credit Facility [Member] | BBVA Bancormer [Member]
Line of Credit Facility, Maximum Borrowing Capacity				$ 5,000,000	$ 217,000
Long-term Line of Credit, Total					$ 0
Line of Credit Facility, Interest Rate at Period End					10.90%	10.90%	10.90%	10.90%
Revolving Credit Facility [Member] | BBVA Bancormer [Member] | Interbank Interest Rate [Member]
Debt Instrument, Basis Spread on Variable Rate				5.20%

Note 4 - Credit Facilities an_4

Note 4 - Credit Facilities and Other Debt - Summary of Credit and Other Debt Facilities (Details) $ in Thousands	Jun. 30, 2020USD ($)
Interest Rate
Repayments of Principal, 2020	$ 8,103
Repayments of Principal, 2021	300
Repayments of Principal, 2022	300
Repayments of Principal, 2023	700
Repayments of Principal, 2024
Repayments of Principal, 2025
National Australia Bank [Member]
Interest Rate	6.56%
Repayments of Principal, 2020	$ 15
Repayments of Principal, 2021
Repayments of Principal, 2022
Repayments of Principal, 2023
Repayments of Principal, 2024
Repayments of Principal, 2025
Banco Santander [Member]
Interest Rate	16.52%
Repayments of Principal, 2020	$ 2
Repayments of Principal, 2021
Repayments of Principal, 2022
Repayments of Principal, 2023
Repayments of Principal, 2024
Repayments of Principal, 2025
Steel Factoring [Member]
Interest Rate	18.00%
Repayments of Principal, 2020	$ 217
Repayments of Principal, 2021
Repayments of Principal, 2022
Repayments of Principal, 2023
Repayments of Principal, 2024
Repayments of Principal, 2025
Ve Por Mas [Member]
Interest Rate	9.10%
Repayments of Principal, 2020	$ 205
Repayments of Principal, 2021
Repayments of Principal, 2022
Repayments of Principal, 2023
Repayments of Principal, 2024
Repayments of Principal, 2025
Bancomer Bank [Member]
Interest Rate	10.90%
Repayments of Principal, 2020
Repayments of Principal, 2021
Repayments of Principal, 2022
Repayments of Principal, 2023
Repayments of Principal, 2024
Repayments of Principal, 2025
North Mill, LLC [Member]
Interest Rate	6.75%
Repayments of Principal, 2020	$ 6,631
Repayments of Principal, 2021
Repayments of Principal, 2022
Repayments of Principal, 2023
Repayments of Principal, 2024
Repayments of Principal, 2025
Fifth Third Bank [Member]
Interest Rate	3.60%
Repayments of Principal, 2020	$ 700
Repayments of Principal, 2021
Repayments of Principal, 2022
Repayments of Principal, 2023
Repayments of Principal, 2024
Repayments of Principal, 2025
Resource Plus Acquisition Note [Member]
Interest Rate	1.85%
Repayments of Principal, 2020	$ 333
Repayments of Principal, 2021	300
Repayments of Principal, 2022	300
Repayments of Principal, 2023	700
Repayments of Principal, 2024
Repayments of Principal, 2025

Note 4 - Credit Facilities an_5

Note 4 - Credit Facilities and Other Debt - Unused Availability (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Unused Availability	$ 9,010	$ 4,166
UNITED STATES
Unused Availability	8,169	3,694
AUSTRALIA
Unused Availability	536	423
MEXICO
Unused Availability	237
BRAZIL
Unused Availability	$ 68	$ 49

Note 5 - Related-party Transa_3

Note 5 - Related-party Transactions (Details Textual)

Mar. 17, 2020USD ($)

Mar. 06, 2020USD ($)

Jan. 18, 2020USD ($)

Jan. 01, 2020USD ($)

Oct. 30, 2019USD ($)

Oct. 08, 2019USD ($)

Jul. 26, 2019USD ($)

Mar. 18, 2019USD ($)

Sep. 19, 2018USD ($)

Sep. 08, 2016

Mar. 31, 2020USD ($)

Jan. 31, 2020USD ($)

Dec. 31, 2019USD ($)

Nov. 30, 2019USD ($)

Mar. 31, 2020USD ($)

Jun. 30, 2020USD ($)

Dec. 31, 2019USD ($)

Dec. 31, 2018USD ($)

Jul. 08, 2020USD ($)

May 07, 2018USD ($)

NMS [Member]

Percent of Reimbursement

1.00%

Merhold Property Trust [Member]

Number Of Vehicles Subleased

32

Number Of Vehicles Leased

173

Lessee, Operating Lease, Term of Contract (Year)

4 years

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

Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage

51.00%

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

Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage

39.00%

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

Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage

10.00%

SMF [Member] | SAS [Member]

Due from Related Parties, Total

$ 226,000

Security Deposit

$ 675,000

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%

FRIEDSHELF 401 Proprietary Limited [Member]

Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners

23.00%

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]

Loss Contingency, Damages Sought, Value

$ 2,200,000

Settlement Agreement, Amount Awarded, Before Discount

$ 0

Settlement and Other Charges

174,097

$ 174,097

Settlement Agreement, Amount Awarded, Monthly Payment

7,254

Settlement, Periodic Payment

$ 7,254

$ 43,524

Robert G. Brown Demand for Payment [Member] | Robert G. Brown [Member]

Loss Contingency, Damages Sought, Value

$ 1,300,000

$ 3,000,000

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

Loss Contingency, Damages Sought, Value

$ 190,000

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

Settlement and Other Charges

$ 1,300,000

Loss Contingency, Damages Number of Equal Annual Installments

4

SAS [Member]

Reimbursement Expenses Offered

$ 237,500

Due from Related Parties, Total

226,000

Payment for Reimbursement Expenses Net Of Amounts Owed

$ 11,500

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

Related Party Transaction, Amounts of Transaction

921,000

SAS [Member] | Return of Security Advances and Preimum Advances [Member]

Due from Related Parties, Total

$ 901,000

SAS [Member] | Premium Adjustments [Member]

Related Party Transaction, Amounts of Transaction

220,558

SAS [Member] | Remaining Premium Adjustments [Member]

Related Party Transaction, Amounts of Transaction

$ 1,102,790

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

Loss Contingency, Damages Sought, Value

190,000

Related-party Expenses Allowed by the Audit Committee

50,000

Related-party Expenses Disallowed By the Audit Committee

150,000

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

Loss Contingency, Damages Sought, Value

900,000

SPAR InfoTech, Inc. [Member] | Infotech Action and the Romanian Claim [Member]

Settlement, Amount Offered

$ 225,000

Settlement, Amount Accepted

$ 275,000

Loss Contingency, Damages Number of Equal Annual Installments

4

Loss Contingency Accrual, Payments

$ 75,000

$ 50,000

$ 75,000

$ 75,000

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%

Robert G. Brown [Member]

Related-party Expenses Allowed by the Audit Committee

50,000

Related-party Expenses Disallowed By the Audit Committee

$ 150,000

Robert G. Brown [Member] | Robert G. Brown Demand for Payment [Member]

Loss Contingency, Damages Sought, Value

$ 1,707,374

Loss Contingency, Yearly Damages Sought, Value

$ 500,000

Meridian [Member]

Majority Interest Ownership Percentage By Parent

51.00%

Mr. Mason [Member] | Merhold Property Trust [Member]

Related Party Ownership Percentage

1.00%

Mr. Mason and Mr. Bristow [Member] | Merhold Cape Property Trust [Member]

Related Party Ownership Percentage

1.00%

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%

William Bartels [Member]

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

William Bartels [Member] | SPAR Group [Member]

Pension and Other Postretirement Benefits Cost (Reversal of Cost), Total

$ 700,000

Percentage of Stockholders' Shares

25.10%

Note 5 - Related-party Transa_4

Note 5 - Related-party Transactions - Transactions Between the Company and Affiliates (Details) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Services provided by affiliates		$ 1,681	$ 808	$ 3,669	$ 1,476
Due to affiliates	[1]	3,780		3,780		$ 4,666
NSRS [Member]
Services provided by affiliates		1,050	260	2,392	385
RJ Holdings [Member]
Services provided by affiliates		6		12
Office lease expenses (Mr. Burdekin) [Member]
Services provided by affiliates		177	97	350	199
Office And Vehicle Rental MPT [Member]
Services provided by affiliates		11	16	27	32
Vehicle Rental MCPT [Member]
Services provided by affiliates		281	297	580	587
Office And Vehicle Rental MHT [Member]
Services provided by affiliates		58	68	131	132
Consulting and Administrative Services (CON) [Member]
Services provided by affiliates		11	37	23	74
Legal Services (KMSA) [Member]
Services provided by affiliates		34	21	57	43
Warehouse Rental (JFMD) [Member]
Services provided by affiliates		12	12	25	24
Sparfacts [Member]
Services provided by affiliates		41		72
Loans Due to Affiliates [Member] | Local Investors in Australia [Member]
Due to affiliates	[1]	696		696		467
Loans Due to Affiliates [Member] | Local Investors in Mexico [Member]
Due to affiliates	[1]	623		623		623
Loans Due to Affiliates [Member] | Local Investors in Brazil [Member]
Due to affiliates	[1]	140		140		139
Loans Due to Affiliates [Member] | Local Investors in China [Member]
Due to affiliates	[1]	1,387		1,387		2,271
Loans Due to Affiliates [Member] | Local Investors In South Africa [Member]
Due to affiliates	[1]	403		403		635
Loans Due to Affiliates [Member] | Local Investors Related to Resource Plus [Member]
Due to affiliates	[1]	$ 531		$ 531		$ 531
[1]	Represent loans from the local investors into the Company's subsidiaries (representing their proportionate share of working capital loans). The loans have no payment terms and are due on demand and as such have been classified as current liabilities in the Company's consolidated financial statements.

Note 6 - Preferred Stock (Detai

Note 6 - Preferred Stock (Details Textual) - $ / shares	6 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Preferred Stock, Shares Authorized (in shares)	2,445,598	2,445,598
Preferred Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.01	$ 0.01
Preferred Stock, Shares Outstanding, Ending Balance (in shares)	0	0
Series A Preferred Stock [Member]
Preferred Stock, Shares Authorized (in shares)	3,000,000
Preferred Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.01
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

Note 7 - Stock-based Compensa_2

Note 7 - Stock-based Compensation and Other Plans (Details Textual) - USD ($)	3 Months Ended			6 Months Ended
	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	May 31, 2019
Share-based Payment Arrangement, Option [Member]
Share-based Payment Arrangement, Expense	$ 70,000		$ 66,000	$ 95,000	$ 96,000
Share-based Payment Arrangement, Expense, Tax Benefit	11,000		17,000	17,000	24,000
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total	202,000			202,000
Restricted Stock [Member]
Share-based Payment Arrangement, Expense	0		3,000	0	$ 5,000
Share-based Payment Arrangement, Expense, Tax Benefit	0		$ 1,000
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total	$ 0			$ 0
The 2018 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)		585,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number, Ending Balance (in shares)		565,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in shares)						0
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

Note 8 - Commitments and Cont_2

Note 8 - Commitments and Contingencies (Details Textual)

Mar. 17, 2020USD ($)

Mar. 17, 2020USD ($)

Mar. 06, 2020USD ($)

Jan. 01, 2020USD ($)

Oct. 08, 2019USD ($)

Mar. 18, 2019USD ($)

Sep. 19, 2018USD ($)

May 03, 2018

Jun. 30, 2020USD ($)

Mar. 31, 2020USD ($)

Dec. 31, 2019USD ($)

Apr. 30, 2019USD ($)

Dec. 31, 2019USD ($)

Mar. 31, 2020USD ($)

Dec. 31, 2019USD ($)

Dec. 31, 2018USD ($)

Aug. 14, 2020USD ($)

Mr. Brown [Member] | SPAR BSMT [Member]

Related Party Ownership Percentage

10.00%

SBS Bankruptcy and Settlement [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] | 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

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

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

Bartels Advancement Settlement [Member]

Loss Contingency, Damages Paid, Value

$ 106,000

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

Settlement Agreement with SBS [Member]

Loss Contingency, Damages Sought, Value

$ 2,200,000

Litigation Settlement, Amount Awarded from Other Party

$ 174,097.34

Settlement Agreement, Number of Monthly Installments

24

Settlement, Periodic Payment

$ 7,254.06

Settlement Agreement with SBS [Member] | Subsequent Event [Member]

Settlement, Amount in Default

$ 43,524

SBS Clothier Litigation [Member]

Loss Contingency, Damages Paid, Value

$ 325,000

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 Accrual, Ending Balance

975,000

$ 975,000

$ 975,000

SBS and SGRP Hogan Litigation [Member]

Loss Contingency, Damages Paid, Value

$ 50,000

$ 50,000

$ 150,000

Litigation Settlement, Amount Awarded to Other Party

$ 618,000

Loss Contingency, Damages Number of Installments

3

Rodgers Settlement With SBS [Member]

Settlement, Periodic Payment

$ 48,000

Note 9 - Segment Information (D

Note 9 - Segment Information (Details Textual) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020USD ($)	Jun. 30, 2019USD ($)	Jun. 30, 2020USD ($)	Jun. 30, 2019USD ($)
Number of Reportable Segments			2
Revenue from Contract with Customer, Including Assessed Tax	$ 50,944	$ 68,223	$ 112,292	$ 125,383
Intersegment Eliminations [Member]
Revenue from Contract with Customer, Including Assessed Tax			$ 0	$ 0

Note 9 - Segment Information -

Note 9 - Segment Information - Segment Reporting Information (Details) - USD ($) $ in Thousands	3 Months Ended				6 Months Ended
	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2020	Jun. 30, 2019
Net revenues	$ 50,944		$ 68,223		$ 112,292	$ 125,383
Operating income (loss)	1,963		4,230		3,440	5,961
Interest expense	84		187		312	388
Other income, net	(50)		(192)		(58)	(257)
Income before income tax expense	1,929		4,235		3,186	5,830
Income tax expense	624		1,428		959	1,986
Net income	1,305	$ 922	2,807	$ 1,037	2,227	3,844
Net income (loss) attributable to non-controlling interest	(1,408)		(1,284)		(2,034)	(1,705)
Total net income attributable to SPAR Group, Inc.	(103)		1,523		193	2,139
Depreciation and amortization	539		528		1,079	1,038
Capital expenditures	444		471		786	935
US Segment [Member]
Net revenues	22,123		28,006		45,412	46,662
Operating income (loss)	315		2,608		623	3,360
Interest expense	144		185		276	246
Other income, net	(1)		(1)		(1)	(1)
Income before income tax expense	172		2,424		348	3,115
Income tax expense	124		501		199	702
Net income	48		1,923		149	2,413
Net income (loss) attributable to non-controlling interest	(519)		(679)		(583)	(775)
Total net income attributable to SPAR Group, Inc.	(471)		1,244		(434)	1,638
Depreciation and amortization	419		382		832	754
Capital expenditures	288		344		669	722
International Segment [Member]
Net revenues	28,821		40,217		66,880	78,721
Operating income (loss)	1,648		1,622		2,817	2,601
Interest expense	(60)		2		36	142
Other income, net	(49)		(191)		(57)	(256)
Income before income tax expense	1,757		1,811		2,838	2,715
Income tax expense	500		927		760	1,284
Net income	1,257		884		2,078	1,431
Net income (loss) attributable to non-controlling interest	(889)		(605)		(1,451)	(930)
Total net income attributable to SPAR Group, Inc.	368		279		627	501
Depreciation and amortization	120		146		247	284
Capital expenditures	$ 156		$ 127		$ 117	$ 213

Note 9 - Segment Information _2

Note 9 - Segment Information - Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Assets	$ 73,910	$ 79,535
US Segment [Member]
Assets	30,697	24,927
International Segment [Member]
Assets	$ 43,213	$ 54,608

Note 9 - Segment Information _3

Note 9 - Segment Information - Long Lived Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Long lived assets	$ 7,540	$ 8,911
UNITED STATES
Long lived assets	4,182	4,957
International [Member]
Long lived assets	$ 3,358	$ 3,954

Note 9 - Segment Information _4

Note 9 - Segment Information - Geographic Data (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Net revenues	$ 50,944	$ 68,223	$ 112,292	$ 125,383
BRAZIL
Net revenues	$ 10,539	$ 16,612	$ 26,103	$ 32,145
BRAZIL | Geographic Concentration Risk [Member] | Revenue Benchmark [Member]
Percent of consolidated net revenue	20.70%	24.30%	23.20%	25.60%
SOUTH AFRICA
Net revenues	$ 6,088	$ 6,442	$ 13,002	$ 12,976
SOUTH AFRICA | Geographic Concentration Risk [Member] | Revenue Benchmark [Member]
Percent of consolidated net revenue	12.00%	9.40%	11.60%	10.30%
MEXICO
Net revenues	$ 4,820	$ 5,664	$ 10,667	$ 10,951
MEXICO | Geographic Concentration Risk [Member] | Revenue Benchmark [Member]
Percent of consolidated net revenue	9.50%	8.30%	9.50%	8.70%
CHINA
Net revenues	$ 2,756	$ 3,180	$ 5,320	$ 6,459
CHINA | Geographic Concentration Risk [Member] | Revenue Benchmark [Member]
Percent of consolidated net revenue	5.40%	4.70%	4.70%	5.20%
INDIA
Net revenues	$ 1,915	$ 2,065	$ 4,207	$ 4,271
INDIA | Geographic Concentration Risk [Member] | Revenue Benchmark [Member]
Percent of consolidated net revenue	3.80%	3.00%	3.70%	3.40%
JAPAN
Net revenues	$ 1,649	$ 2,865	$ 4,431	$ 5,595
JAPAN | Geographic Concentration Risk [Member] | Revenue Benchmark [Member]
Percent of consolidated net revenue	3.20%	4.20%	3.90%	4.50%
CANADA
Net revenues	$ 1,004	$ 2,459	$ 2,720	$ 4,563
CANADA | Geographic Concentration Risk [Member] | Revenue Benchmark [Member]
Percent of consolidated net revenue	2.00%	3.60%	2.40%	3.60%
AUSTRALIA
Net revenues	$ 50	$ 863	$ 430	$ 1,627
AUSTRALIA | Geographic Concentration Risk [Member] | Revenue Benchmark [Member]
Percent of consolidated net revenue	0.10%	1.30%	0.40%	1.30%
TURKEY
Net revenues		$ 67		$ 134
TURKEY | Geographic Concentration Risk [Member] | Revenue Benchmark [Member]
Percent of consolidated net revenue		0.10%		0.10%
International [Member]
Net revenues	$ 28,821	$ 40,217	$ 66,880	$ 78,721
International [Member] | Geographic Concentration Risk [Member] | Revenue Benchmark [Member]
Percent of consolidated net revenue	56.70%	58.90%	59.40%	62.70%

Note 11 - Leases (Details Textu

Note 11 - Leases (Details Textual)	Jun. 30, 2020
Minimum [Member]
Lessee, Operating Lease, Remaining Lease Term (Year)	1 year
Maximum [Member]
Lessee, Operating Lease, Remaining Lease Term (Year)	11 years

Note 11 - Leases - Lease Cost (

Note 11 - Leases - Lease Cost (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Operating lease cost	$ 694	$ 534	$ 1,368	$ 1,067
Short-term lease cost	100	28	213	57
Variable costs	97	290	194	585
Total lease cost	$ 891	$ 852	$ 1,775	$ 1,709

Note 11 - Leases - Supplemental

Note 11 - Leases - Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Cash paid for amounts included in the measurement of lease liabilities	$ 794	$ 562	$ 1,514	$ 1,071
Operating lease	$ 741	$ 5,736	$ 1,463	$ 5,736

Note 11 - Leases - Maturity of

Note 11 - Leases - Maturity of Lease Liability (Details) $ in Thousands	Jun. 30, 2020USD ($)
2020	$ 1,779
2021	1,153
2022	629
2023	106
2024
Total Lease Payments	3,667
Less: imputed interest	179
Total	$ 3,488