SPAR (SGRP) 10-Q 13 May 21 2021 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Mar. 31, 2021	Apr. 16, 2021
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)		21,256,266
Entity Shell Company	false
Document Type	10-Q
Document Period End Date	Mar. 31, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q1
Amendment Flag	false
Title of 12(b) Security	Common

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Assets
Cash and cash equivalents	$ 19,713	$ 15,972
Accounts receivable, net	53,025	46,914
Prepaid expenses and other current assets	2,941	3,631
Total current assets	75,679	66,517
Property and equipment, net	2,734	2,795
Operating lease right-of-use assets	2,479	2,900
Goodwill	3,752	3,760
Intangible assets, net	2,123	2,255
Deferred income taxes	4,142	4,201
Other assets	1,484	1,601
Total assets	92,393	84,029
Liabilities and equity
Accounts payable	9,232	7,859
Accrued expenses and other current liabilities	19,276	18,745
Due to affiliates	4,569	3,775
Customer incentives and deposits	4,295	1,799
Lines of credit and short-term loans	12,940	9,329
Current portion of operating lease liabilities	960	1,398
Total current liabilities	51,272	42,905
Operating lease liabilities, less current portion	1,519	1,502
Long-term debt and other liabilities	1,000	1,000
Total liabilities	53,791	45,407
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 March 31, 2021 and December 31, 2020
Common stock, $.01 par value: Authorized shares – 47,000,000 Issued shares – 21,253,483 – Balance at March 31, 2021, and 21,122,312 – December 31, 2020	212	211
Treasury stock, at cost 1,697 shares – Balance at March 31, 2021 and December 31, 2020	(2)	(2)
Additional paid-in capital	16,678	16,645
Accumulated other comprehensive loss	(4,111)	(3,913)
Retained earnings	10,135	9,218
Total SPAR Group, Inc. equity	22,912	22,159
Non-controlling interest	15,690	16,463
Total equity	38,602	38,622
Total liabilities and equity	$ 92,393	$ 84,029

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Mar. 31, 2021	Dec. 31, 2020
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)	21,253,483	21,122,312
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
	Mar. 31, 2021	Mar. 31, 2020
Net revenues	$ 61,097	$ 61,348
Cost of revenues	48,838	49,560
Gross profit	12,259	11,788
Selling, general and administrative expense	9,011	9,771
Depreciation and amortization	530	540
Operating income	2,718	1,477
Interest expense	147	228
Other income, net	(75)	(8)
Income before income tax expense	2,646	1,257
Income tax expense	865	335
Net income	1,781	922
Net (income) attributable to non-controlling interest	(864)	(624)
Net income attributable to SPAR Group, Inc.	$ 917	$ 298
Basic and diluted income per common share: (in dollars per share)	$ 0.04	$ 0.01
Weighted average common shares – basic (in shares)	21,188	21,105
Weighted average common shares – diluted (in shares)	21,581	21,228
Net income	$ 1,781	$ 922
Other comprehensive income (loss):
Foreign currency translation adjustments	(1,835)	(3,900)
Comprehensive (loss)	(54)	(2,978)
Comprehensive loss attributable to non-controlling interest	773	1,820
Comprehensive income (loss) attributable to SPAR Group, Inc.	$ 719	$ (1,158)

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, 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 income (loss)				(1,456)		(2,444)	(3,900)
Net income					298	624	922
Balance (in shares) at Mar. 31, 2020	21,108	2
Balance at Mar. 31, 2020	$ 211	$ (2)	16,536	(5,072)	6,149	10,586	28,408
Balance (in shares) at Dec. 31, 2020	21,122	2
Balance at Dec. 31, 2020	$ 211	$ (2)	16,645	(3,913)	9,218	16,463	38,622
Exercise of stock options (in shares)	131
Exercise of stock options	$ 1		(66)				(65)
Share-based compensation			99				99
Other comprehensive income (loss)				(198)		(1,637)	(1,835)
Net income					917	864	1,781
Balance (in shares) at Mar. 31, 2021	21,253	2
Balance at Mar. 31, 2021	$ 212	$ (2)	$ 16,678	$ (4,111)	$ 10,135	$ 15,690	$ 38,602

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Operating activities
Net income	$ 1,781	$ 922
Adjustments to reconcile net income to net cash provided by (used in) operating activities
Depreciation and amortization	530	540
Non-cash lease expense	421	722
Bad debt expense, net of recoveries	69	44
Share-based compensation	99	25
Changes in operating assets and liabilities:
Accounts receivable	(6,100)	1,015
Prepaid expenses and other assets	857	107
Accounts payable	1,384	(386)
Operating lease liabilities	(421)	(722)
Accrued expenses, other current liabilities and customer incentives and deposits	3,773	(812)
Net cash provided by operating activities	2,393	1,455
Investing activities
Purchases of property and equipment and capitalized software	(332)	(342)
Net cash used in investing activities	(332)	(342)
Financing activities
Net borrowings on lines of credit	3,646	1,786
Payments related to stock options exercised	(65)
Payments on term debt		(333)
Net cash provided by financing activities	3,581	1,453
Effect of foreign exchange rate changes on cash	(1,901)	(3,914)
Net change in cash and cash equivalents	3,741	(1,348)
Cash and cash equivalents at beginning of period	15,972	10,458
Cash and cash equivalents at end of period	19,713	9,110
Supplemental disclosure of cash flows information:
Interest paid	159	203
Income taxes paid	$ 44	$ 14

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation	3 Months Ended
	Mar. 31, 2021
Notes to Financial Statements
Basis of Accounting [Text Block]	1. Basis of Presentation The unaudited, interim condensed consolidated financial statements of SPAR Group, Inc. (" SGRP Corporation 10 first March 31, 2021 Quarterly Report 10 10 X. not may SPAR SPAR Group Company December 31, 2020 December 31, 2020 10 2020 10 10 December 31, 2020 SEC March 31, 2021, 10 December 31, 2020, April 29, 2021 ( Annual Report 1 1A 2020 . not

Note 2 - Business and Organizat

Note 2 - Business and Organization	3 Months Ended
	Mar. 31, 2021
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	2. Business and Organization The SPAR Group is a leading global merchandising and marketing services company, providing a broad range of services to retailers, manufacturers and distributors around the world. With more than 40 25,000 200,000 9 4 The Company's focus is merchandising and marketing. Its specialists are in stores restocking shelves, auditing inventory, performing competitive price shopping, setting up exciting promotions, assembling fixtures and furniture, preparing new locations for grand openings, assisting with sales and more. SPAR provides the “last mile” of retailing and manufacturer product merchandising and marketing. The Company's services apply to a wide range of segments and categories. SPAR serves retailers in the grocery, drug, dollar, discount, convenience, cash and carry, home improvement, consumer electronics, automotive, pharmacy, office supply and mass merchandise segments. SPAR serves manufacturers and distributors in the personal technology, electronics, beverage, household product, consumables, automotive aftermarket and consumer product segments. The Company's ability to recognize trends and opportunities across segments and geographies distinguishes the business from local or regional competition. The Company operates in markets that represent more than 50% March 31, 2021, 9 no The Company operates under two The Domestic business is led and operated from its global headquarters in Auburn Hills, MI. The International business is also led from the global headquarters, but then has regional leadership and offices in the respective countries. The Company's approach to the international marketplace has historically been to establish joint ventures. SPAR believes this approach enables the Company to bring the breadth of its global capabilities and tools while capitalizing on the strength and importance of local executive leadership and resources. Novel Coronavirus (COVID- 19 In March 2020, 19 19 While the COVID- 19 not December 31, 2020 three March 31, 2021, 19 may may 19 On March 27, 2020, 19 March 31, 2021, $1.3

Note 3 - Earnings Per Share

Note 3 - Earnings Per Share	3 Months Ended
	Mar. 31, 2021
Notes to Financial Statements
Earnings Per Share [Text Block]	3. Earnings Per Share The following table sets forth the computations of basic and diluted net income per share (in thousands, except per share data): Three Months Ended March 31, 2021 2020 Numerator: Net income attributable to SPAR Group, Inc. $ 917 $ 298 Denominator: Shares used in basic net income per share calculation 21,188 21,105 Effect of diluted securities: Stock options and unvested restricted shares 393 122 Shares used in diluted net income per share calculations 21,581 21,228 Basic and diluted net income per common share: $ 0.04 $ 0.01

Note 4 - Credit Facilities and

Note 4 - Credit Facilities and Other Debt	3 Months Ended
	Mar. 31, 2021
Notes to Financial Statements
Debt Disclosure [Text Block]	4. Credit Facilities and Other Debt Domestic Credit Facilities North Mill Capital Credit Facility The Company has a secured revolving credit facility in the United States and Canada (the " NM Credit Facility NM 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, Inc. (" SMF SCC NM Guarantor NM Guarantors NM Loan Party NM Loan Parties 18 April 10, 2019. On January 5, 2021, January 4, 2021, December 31, 2020 ( First Modification Agreement October 2021 April 10, 2022, $14.5 $1.5 70% January 1, 2021 June 30, 2021, 65%, $4.5 $3.9 The credit facility continues to require 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%. 1.5% first $10.5 $157,500 $15,000 one $1 $14.5 $7,500 On March 22, 2021, March 22, 2021, April 1, 2021 ( Second Modification Agreement April 10, 2022 October 10, 2023, $16.5 $1.5 70% $5.5 $4.5 NM Notes one hundred twenty-five 0.95% 5.25%. 0.8% 1.5% first $10.5 $84,000 $15,000 one $1 $16.5 1.0% 0.85% On March 31, 2021, 6.75% $11.8 Revolving loans are available to the Borrowers under the NM Credit Facility based upon the borrowing base formula defined in the NM Loan Agreement. 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, limits on non-ordinary course payments ad transactions, incurring or guarantying indebtedness, increases in executive, officer or director compensation, capital expenditures and other investments. The Company was in compliance of such covenants as of March 31, 2021. Fifth Third Credit Facility - Resource Plus One of the Company's consolidated subsidiaries, Resource Plus of North Florida, Inc. (" Resource Plus $3.5 June 16, 2022. Revolving loans of up to $3.5 80% March 31, 2021 no The Fifth Third Credit Facility currently requires Resource Plus to pay interest on the loans thereunder equal to (A) the Daily LIBOR Rate (as defined in the agreement) per annum, plus (B) two hundred fifty 2.50% March 31, 2021 3.6% 1.2 March 31, 2021. Resource Plus - Seller Notes 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. March 31, 2021 $1.3 International Credit Facilities: SPARFACTS Australia Pty. Ltd. has a secured line of credit facility with National Australia Bank, effective October 31, 2017, $800,000 $608,659 March 31, 2021 80% March 31, 2021 $12,076 $9,188 SPAR China has secured a loan with Industrial Bank for 3.0 $460,000 March 31, 2021 December 17, 2021. 6.0% March 31, 2021. March 31, 2021 3.0 $460,000 SPAR China has secured a loan with CCB Bank for 1.0 $153,000 March 31, 2021). 6.0% March 31, 2021. March 31, 2021 1.0 $153,000 Effective February 4, 2020, 8.0 $390,096 March 31, 2021). May 2021. 3.0% 7.3% March 31, 2021. no March 31, 2021. SPAR Todopromo has secured a line of credit facility with BBVA Bancomer for 5.0 $243,810 March 31, 2021). May 2021. 5.2% 9.6% March 31, 2021. March 31, 2021 5.0 $243,810 Interest Rate as of March 31, 2021 2021 2022 2023 2024 2025 2026 Australia - National Australia Bank 6.56 % 9 - - - - - China - Industrial Bank 6.00 % 460 - - - - - China - CCB Bank 6.00 % 153 - - - - - Mexico - Ve Por Mas 7.30 % - - - - - - Mexico - Bancomer Bank 9.60 % 244 - - - - - USA - North Mill Capital 6.75 % 11,774 - - - - - USA - Fifth Third Bank 3.60 % - - - - - - USA - Resource Plus Seller Notes 1.85 % 300 300 700 - - - Total $ 12,940 $ 300 $ 700 $ - $ - $ – Summary of Unused Company Credit and Other Debt Facilities (in thousands): March 31, December 31, 2021 2020 Unused Availability: United States / Canada $ 6,726 $ 10,238 Australia 599 463 Mexico 390 262 Total Unused Availability $ 7,715 $ 10,963 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	3 Months Ended
	Mar. 31, 2021
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	5. Related-Party Transactions SPAR'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 SPAR Company Board may Domestic Related Party Services, Affinity Insurance and Related Reimbursement Dispute, International Related Party Services, Other Related Party Transactions and Arrangements SBS Bankruptcy, Settlement and March 2020 SPAR's Audit Committee has the specific duty and responsibility to review and approve the overall fairness to the Company 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: Domestic Related Party Services and Disputes SPAR Business Services, Inc. (" SBS SAS Infotech not 53.2% 13D "may 1934" "may 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 Prior to July 2018, July 27, 2018 third August 1, 2018. Affinity Insurance and Related Reimbursement Dispute: 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 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 for SAS' Field Administrators and other employees and for the Field Specialists provided by SBS to SMF through the termination by SMF of SBS' services effective on or about July 31, 2018, At the time SMF terminated SAS's services; the security deposit that SAS provided to Affinity to procure insurance coverage on behalf of SMF was approximately $965,000. $675,000 2020, $426,795 no In a related matter, SMF also advanced monies to SAS to fund the payments that SAS was obligated to pay to Affinity for quarterly premium installments. SMF advanced and SAS accrued a liability of approximately $226,000 May 2020, $94,414 On July 8, 2020 $901,000 $675,000 $226,000 The Company recorded a reserve for the full $901,000 2018 not not SAS is claiming alleged ongoing post-termination expenses, but SMF believes that no two July 2018. Other Domestic Related Party Transactions National Merchandising Services, LLC (" NMS 51% NMA 49% not 100% NSRS September 2018, 4.0% 10.0% 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 March 22, 2021, 11 Resource Plus is a consolidated domestic subsidiary of the Company and is owned jointly by SGRP through its indirect ownership of 51% 49% 50% International Related Party Services: SGRP Meridian (Pty), Ltd. (" Meridian 51% 23% 401 26% one MHT SPAR Todopromo is a consolidated international subsidiary of the Company and is owned 51% 49% JFMD 90% CON 2016 November 2020. JFMD, partner in SPAR Todopromo, leased a warehouse to SPAR Todopromo. The lease expires on December 31, 2021. SPAR BSMT is owned 51% 39% JKC 10% November 2020, one $30,000 $15,000 December 1, 2020; January 6, 2021, JKC is owned by Mr. Jonathan Dagues Martins, a Brazilian citizen and resident (" JDM September 13, 2016. PWB Re-determining Independence of Peter W. Brown SPAR BSMT has contracted with Ms. Karla Dagues Martins, 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 March 31, 2021 2020 Services provided by affiliates: National Store Retail Services (NSRS) 1,840 1,342 Office lease expenses (Mr. Burdekin) 6 6 Office lease expenses (RJ Holdings) 228 173 Office and vehicle lease expenses (MPT) 17 16 Vehicle rental expenses (MCPT) 12 299 Office and vehicle rental expenses (MHT) 29 73 Consulting and administrative services (CON) - 12 Legal Services (KMSA) 14 23 Warehousing rental (JFMD) 12 13 Consulting and administrative fees (SPARFACTS) 76 31 Total services provided by affiliates $ 2,234 $ 1,988 Due to affiliates consists of the following (in thousands): March 31, December 31, 2021 2020 Loans from local investors:(1) Australia $ 578 $ 586 Mexico 623 623 Brazil 139 139 China 1,740 1,746 South Africa 1,223 415 Resource Plus 266 266 Total due to affiliates $ 4,569 $ 3,775 ( 1 Represent loans from the local investors into the Company's subsidiaries (representing their proportionate share of working capital loans). The loans have no Bartels' Retirement and Director Compensation William H. Bartels retired as an employee of the Company as of January 1, 2020. Board July 8, 1999. one 25.1% 13D 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 2020, In the event of any future business transaction involving Mr. Bartels and SPAR for which Bartels may not Loan to Majority Shareholders On March 25, 2021, $100,000. 2% May 25, 2021. 6% Re-determining Independence of Peter W. Brown The Governance Committee re-evaluated the independence of Peter W. Brown and determined, effective July 16, 2020, not one one one Peter W. Brown was appointed as a Director on the Board as of May 3, 2018, 10% In November, 2020, one $30,000 $15,000 December 1, 2020, January 6, 2021, no Other Related Party Transactions and Arrangements: In July 1999, Co-Owned Software Licensed Marks

Note 6 - Preferred Stock

Note 6 - Preferred Stock	3 Months Ended
	Mar. 31, 2021
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 SGRP Preferred Stock may may 3,000,000 SGRP Series A Preferred Stock 10% one one 554,402 2011 2,445,598 March 31, 2021 no

Note 7 - Stock-based Compensati

Note 7 - Stock-based Compensation and Other Plans	3 Months Ended
	Mar. 31, 2021
Notes to Financial Statements
Share-based Payment Arrangement [Text Block]	7. Stock-Based Compensation and Other Plans As of March 31, 2021, 585,000 2018 565,000 3,044,927 2008 May 31, 2019, 2018 no 2018 The Company recognized $99,000 $25,000 three March 31, 2021 2020 three March 31, 2021 2020 $25,000 $6,000 March 31, 2021 $1.0 During the three March 31, 2021 2020 $5,000 $0, three March 31, 2021 2020 $1,000 $0, March 31, 2021 $45,000 2020 The Board authorized and approved the revised proposed 2020 2020 January 19, 2021( 2020 2020 2020 not 2020 The 2020 four 2020 May 1, 2021 ( 20 21 SGRP Shares 550,000 plus; 50,000 first three December 1, 2020, April 30, 2021 ( 700,000 20 21 20 21 2020 one 2020 600,000 2020 2020 35,000 January 19, 2021 April 1, 2021. Under the 2020 may NQSO 2008 2018 2020 not ISOs SAR Restricted Stock RSU The 2020 2020 125,000 19 10,000 50,000 February 4, 2021. 2020 May 1, 2021, no Summary of the 2020 The 2020 2018 2020 2020 May 1, 2021, no may 2020 2020 2020 Subject to the terms and conditions and within the limitations of the 2020 2020 not 2020 424 2020 x 2020 2020 The 2020 may 2020 20 21 20 21 2020 The employees, officers and directors of the providing services to the Company (collectively, the " Participants 2020 may 2018 may 120 2020 Like the 2018 2020 NQSOs Options 2018 2008 2020 not 422 1986 Code Incentive Stock Options ISO s SAR Restricted Stock RSUs

Note 8 - Commitments and Contin

Note 8 - Commitments and Contingencies	3 Months Ended
	Mar. 31, 2021
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, SAS, and Infotech, provided services up until 2018 not November 2018 Majority Stockholders 53.2% 13D April 24, 2020, March 18, 2021. January 1, 2020. Advancement Claims From October 2018 January 2019, SGRP denied Mr. Bartels' claims for advancement and indemnification because Mr. Bartels was sued predominately as a stockholder in the By-Laws Action and not April 2019, $106,000 On December 3, 2018, Brown Advancement Demand not not On January 27, 2019, February 2, 2019. 2020; September 17, 2020; April 30, 2021, no SBS Bankruptcy, Settlement and March 2020 In 2019, SBS Chapter 11 $378,838 $12,963 $1,839,459 Clothier" The Company settled with SBS pursuant to their Compromise and Settlement Agreement, dated July 26, 2019 ( Settlement Agreement 11 Rodgers SBS Clothier Litigation, SBS and SGRP Hogan Litigation, and SBS Rodgers Litigation On August 6, 2019, 11 Plan of Reorganization not SBS Rodgers Litigation, . may $2.2 $174,097, 24 January 1, 2020, Discounted Claim Payments On August 6, 2019, The SBS Settlement Agreement provides for a comprehensive mutual release of claims (the " SBS Releases third third third no Independent Final Determination The Company has recorded the total settlement amount of $174,097 December 31, 2019. first fifteen $108,810 March 31, 2021, On March 6, 2020, $1,707,374 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 SBS Field Specialist Litigation, SBS Clothier Litigation SGRP Hogan Litigation $500,000 Mr. Robert G. Brown and Mr. Bartels have repeated their claims in discussions with SPAR's new CEO, Mike Matacunas, since he became SGRP's Chief Executive Officer in February 2021. $5.6 $3 April 2020 At the Board Meeting on March 18, 2021, not not July 2018. SBS Field Specialist Litigation . no four four not SBS Field Specialist Litigation The Company's merchandising, audit, assembly and other services for its domestic clients are performed by field merchandising, auditing, assembly and other field personnel (each a " Field Specialist 2000 August 2018 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 11 not SBS Bankruptcy, Settlement and March 2020 SBS Clothier Litigation SBS Rodgers Litigation SBS Clothier Litigation Melissa Clothier provided services to SBS (then known as SPAR Marketing Services, Inc.) pursuant to an "Independent Merchandiser Agreement" (prepared solely by SBS) acknowledging her engagement as an independent contractor. In 2014, Clothier Case SGRP entered into mediation on June 7, 2018, $1.3 four $325,000 December 2019, Clothier Settlement September 20, 2019, $1.3 2018, two $650,000 $650,000 March 31, 2021 SBS and SGRP Hogan Litigation Paradise Hogan and others provided services to SBS pursuant to the terms of their separate Independent Contractor Master Agreements with SBS (prepared solely by SBS), and in such agreements acknowledging their engagement as an independent contractor. In January 2017, March 28, 2017, On March 12, 2018, not not Facing litigation and 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 provided services to SBS pursuant to the terms of his "Master Agreements", and in such agreements acknowledging his engagement as an independent contractor. On February 21, 2014, Rogers July 2018. no SBS Bankruptcy, Settlement and March 2020 SBS Field Specialist Litigation, Rodgers settled for a claim of approximately $618,000 not 11, $48,000, five SBS Bankruptcy, Settlement and March 2020

Note 9 - Segment Information

Note 9 - Segment Information	3 Months Ended
	Mar. 31, 2021
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	9. Segment Information The Company reports net revenues from operating income by reportable segment. Reportable segments are components of the Company for which separate financial information is available that is evaluated on a regular basis by the chief operating decision maker in deciding how to allocate resources and in assessing performance. The Company provides similar merchandising, business technology and marketing services throughout the world, operating within two The accounting policies of each of the reportable segments are the same as those described in the Summary of Significant Accounting Policies. Management evaluates performance as follows (in thousands): Three Months Ended March 31, 2021 2020 Revenue: United States $ 23,676 $ 23,289 International 37,421 38,059 Total revenue $ 61,097 $ 61,348 Operating income: United States $ 757 $ 307 International 1,961 1,170 Total operating income $ 2,718 $ 1,477 Interest expense (income): United States $ 137 $ 132 International 10 96 Total interest expense $ 147 $ 228 Other (income), net: United States (2 ) (1 ) International (73 ) (7 ) Total other (income), net $ (75 ) $ (8 ) Income before income tax expense: United States $ 622 $ 176 International 2,024 1,081 Total income before income tax expense $ 2,646 $ 1,257 Income tax expense: United States $ 170 $ 75 International 695 260 Total income tax expense $ 865 $ 335 Net income: United States $ 452 $ 101 International 1,329 821 Total net income $ 1,781 $ 922 Net (income) attributable to non-controlling interest: United States $ (80 ) $ (63 ) International (784 ) (561 ) Total net (income) attributable to non-controlling interest $ (864 ) $ (624 ) Net income attributable to SPAR Group, Inc.: United States $ 372 $ 38 International 545 260 Total net income attributable to SPAR Group, Inc. $ 917 $ 298 Depreciation and amortization: United States $ 390 $ 414 International 140 126 Total depreciation and amortization $ 530 $ 540 Capital expenditures: United States $ 285 $ 381 International 47 (39 ) Total capital expenditures $ 332 $ 342 Note: There were no three March 31, 2021 2020 March 31, December 31, 2021 2020 Assets: United States $ 38,910 $ 31,675 International 53,483 52,354 Total assets $ 92,393 $ 84,029 March 31, December 31, 2021 2020 Long lived assets: United States $ 4,645 $ 4,809 International 2,052 2,487 Total long lived assets $ 6,697 $ 7,296 Geographic Data Three Months Ended March 31, 2021 2020 % of % of consolidated consolidated International revenue: net revenue net revenue Brazil $ 12,300 20.1 % $ 15,564 25.4 % South Africa 7,722 12.6 6,914 11.3 Mexico 7,259 11.9 5,847 9.5 China 3,263 5.3 2,564 4.2 Japan 2,450 4.0 2,782 4.5 India 2,226 3.6 2,291 3.7 Canada 1,878 3.1 1,717 2.8 Australia 323 0.5 380 .6 Total international revenue $ 37,421 61.1 % $ 38,059 62.0 %

Note 10 - Recent Accounting Pro

Note 10 - Recent Accounting Pronouncements	3 Months Ended
	Mar. 31, 2021
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”). Recently Adopted In August 2018, 2018 13 December 15, 2019, not In January 2017, 2017 04 2 two 350 1 two December 15, 2019, January 1, 2017. not In December 2019, 2019 12 740 December 15, 2020, not Not In June 2016, No. 2016 13, 326 326 not 326 January 1, 2020, November 2019, December 15, 2022 not 326

Note 11 - Leases

Note 11 - Leases	3 Months Ended
	Mar. 31, 2021
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 three March 31, 2021 2020 Three Months Ended Three Months Ended Lease Costs Classification March 31, 2021 March 31, 2020 Operating lease cost Selling, General and Administrative Expense $ 217 $ 674 Short-term lease cost Selling, General and Administrative Expense 302 112 Variable costs Selling, General and Administrative Expense 50 97 Total lease cost $ 569 $ 883 Supplemental cash flow information related to SPAR's leases for three March 31, 2021 2020 Three Months Ended Three Months Ended March 31, 2021 March 31, 2020 Cash paid for amounts included in the measurement of lease liabilities $ 520 $ 720 Assets obtained in exchange for new operating lease liabilities Operating lease $ - $ 722 At March 31, 2021 Period Ending December 31, Amount 2021 $ 1,065 2022 792 2023 337 2024 247 2025 393 Thereafter 143 Total Lease Payments 2,977 Less: imputed interest 498 Total 2,479

Note 3 - Earnings Per Share (Ta

Note 3 - Earnings Per Share (Tables)	3 Months Ended
	Mar. 31, 2021
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Three Months Ended March 31, 2021 2020 Numerator: Net income attributable to SPAR Group, Inc. $ 917 $ 298 Denominator: Shares used in basic net income per share calculation 21,188 21,105 Effect of diluted securities: Stock options and unvested restricted shares 393 122 Shares used in diluted net income per share calculations 21,581 21,228 Basic and diluted net income per common share: $ 0.04 $ 0.01

Note 4 - Credit Facilities an_2

Note 4 - Credit Facilities and Other Debt (Tables)	3 Months Ended
	Mar. 31, 2021
Notes Tables
Schedule of Debt [Table Text Block]	Interest Rate as of March 31, 2021 2021 2022 2023 2024 2025 2026 Australia - National Australia Bank 6.56 % 9 - - - - - China - Industrial Bank 6.00 % 460 - - - - - China - CCB Bank 6.00 % 153 - - - - - Mexico - Ve Por Mas 7.30 % - - - - - - Mexico - Bancomer Bank 9.60 % 244 - - - - - USA - North Mill Capital 6.75 % 11,774 - - - - - USA - Fifth Third Bank 3.60 % - - - - - - USA - Resource Plus Seller Notes 1.85 % 300 300 700 - - - Total $ 12,940 $ 300 $ 700 $ - $ - $ –
Credit And Debt Facilities Unused Availability [Table Text Block]	March 31, December 31, 2021 2020 Unused Availability: United States / Canada $ 6,726 $ 10,238 Australia 599 463 Mexico 390 262 Total Unused Availability $ 7,715 $ 10,963

Note 5 - Related-party Transa_2

Note 5 - Related-party Transactions (Tables)	3 Months Ended
	Mar. 31, 2021
Notes Tables
Schedule of Related Party Transactions [Table Text Block]	Three Months Ended March 31, 2021 2020 Services provided by affiliates: National Store Retail Services (NSRS) 1,840 1,342 Office lease expenses (Mr. Burdekin) 6 6 Office lease expenses (RJ Holdings) 228 173 Office and vehicle lease expenses (MPT) 17 16 Vehicle rental expenses (MCPT) 12 299 Office and vehicle rental expenses (MHT) 29 73 Consulting and administrative services (CON) - 12 Legal Services (KMSA) 14 23 Warehousing rental (JFMD) 12 13 Consulting and administrative fees (SPARFACTS) 76 31 Total services provided by affiliates $ 2,234 $ 1,988 Due to affiliates consists of the following (in thousands): March 31, December 31, 2021 2020 Loans from local investors:(1) Australia $ 578 $ 586 Mexico 623 623 Brazil 139 139 China 1,740 1,746 South Africa 1,223 415 Resource Plus 266 266 Total due to affiliates $ 4,569 $ 3,775

Note 9 - Segment Information (T

Note 9 - Segment Information (Tables)	3 Months Ended
	Mar. 31, 2021
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Three Months Ended March 31, 2021 2020 Revenue: United States $ 23,676 $ 23,289 International 37,421 38,059 Total revenue $ 61,097 $ 61,348 Operating income: United States $ 757 $ 307 International 1,961 1,170 Total operating income $ 2,718 $ 1,477 Interest expense (income): United States $ 137 $ 132 International 10 96 Total interest expense $ 147 $ 228 Other (income), net: United States (2 ) (1 ) International (73 ) (7 ) Total other (income), net $ (75 ) $ (8 ) Income before income tax expense: United States $ 622 $ 176 International 2,024 1,081 Total income before income tax expense $ 2,646 $ 1,257 Income tax expense: United States $ 170 $ 75 International 695 260 Total income tax expense $ 865 $ 335 Net income: United States $ 452 $ 101 International 1,329 821 Total net income $ 1,781 $ 922 Net (income) attributable to non-controlling interest: United States $ (80 ) $ (63 ) International (784 ) (561 ) Total net (income) attributable to non-controlling interest $ (864 ) $ (624 ) Net income attributable to SPAR Group, Inc.: United States $ 372 $ 38 International 545 260 Total net income attributable to SPAR Group, Inc. $ 917 $ 298 Depreciation and amortization: United States $ 390 $ 414 International 140 126 Total depreciation and amortization $ 530 $ 540 Capital expenditures: United States $ 285 $ 381 International 47 (39 ) Total capital expenditures $ 332 $ 342
Reconciliation of Assets from Segment to Consolidated [Table Text Block]	March 31, December 31, 2021 2020 Assets: United States $ 38,910 $ 31,675 International 53,483 52,354 Total assets $ 92,393 $ 84,029
Reconciliation Of Long Lived Assets From Segments To Consolidated [Table Text Block]	March 31, December 31, 2021 2020 Long lived assets: United States $ 4,645 $ 4,809 International 2,052 2,487 Total long lived assets $ 6,697 $ 7,296
Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area [Table Text Block]	Three Months Ended March 31, 2021 2020 % of % of consolidated consolidated International revenue: net revenue net revenue Brazil $ 12,300 20.1 % $ 15,564 25.4 % South Africa 7,722 12.6 6,914 11.3 Mexico 7,259 11.9 5,847 9.5 China 3,263 5.3 2,564 4.2 Japan 2,450 4.0 2,782 4.5 India 2,226 3.6 2,291 3.7 Canada 1,878 3.1 1,717 2.8 Australia 323 0.5 380 .6 Total international revenue $ 37,421 61.1 % $ 38,059 62.0 %

Note 11 - Leases (Tables)

Note 11 - Leases (Tables)	3 Months Ended
	Mar. 31, 2021
Notes Tables
Lease, Cost [Table Text Block]	Three Months Ended Three Months Ended Lease Costs Classification March 31, 2021 March 31, 2020 Operating lease cost Selling, General and Administrative Expense $ 217 $ 674 Short-term lease cost Selling, General and Administrative Expense 302 112 Variable costs Selling, General and Administrative Expense 50 97 Total lease cost $ 569 $ 883
Lessee, Operating Lease, Cash Flows [Table Text Block]	Three Months Ended Three Months Ended March 31, 2021 March 31, 2020 Cash paid for amounts included in the measurement of lease liabilities $ 520 $ 720 Assets obtained in exchange for new operating lease liabilities Operating lease $ - $ 722
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	Period Ending December 31, Amount 2021 $ 1,065 2022 792 2023 337 2024 247 2025 393 Thereafter 143 Total Lease Payments 2,977 Less: imputed interest 498 Total 2,479

Note 2 - Business and Organiz_2

Note 2 - Business and Organization (Details Textual) $ in Millions	3 Months Ended
	Mar. 31, 2021USD ($)
Number of Countries in which Entity Operates	9
Number of Reportable Segments	2
Accrued Expenses and Other Current Liabilities [Member]
Accrual for Taxes Other than Income Taxes, Current	$ 1.3

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
	Mar. 31, 2021	Mar. 31, 2020
Net income attributable to SPAR Group, Inc.	$ 917	$ 298
Shares used in basic net income per share calculation (in shares)	21,188	21,105
Stock options and unvested restricted shares (in shares)	393	122
Shares used in diluted net income per share calculations (in shares)	21,581	21,228
Basic and diluted income per common share: (in dollars per share)	$ 0.04	$ 0.01

Note 4 - Credit Facilities an_3

Note 4 - Credit Facilities and Other Debt (Details Textual) ¥ in Millions, $ in Millions, $ in Millions	Mar. 22, 2021USD ($)	Jan. 05, 2021USD ($)	Apr. 10, 2019USD ($)	Jan. 09, 2018USD ($)	Mar. 31, 2021USD ($)	Dec. 31, 2021	Jun. 30, 2021	Mar. 31, 2021MXN ($)	Mar. 31, 2021AUD ($)	Mar. 31, 2021CNY (¥)	Mar. 22, 2021CAD ($)	Jan. 05, 2021CAD ($)	Oct. 31, 2017AUD ($)
Resource Plus Acquisition Note [Member]
Debt Instrument, Face Amount				$ 2,300,000
Notes Payable, Total					$ 1,300,000
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%
Industrial Bank [Member]
Debt Instrument, Interest Rate, Effective Percentage					6.00%			6.00%	6.00%	6.00%
Industrial Bank [Member] | SPAR China [Member]
Debt Instrument, Interest Rate, Stated Percentage					6.00%			6.00%	6.00%	6.00%
Debt Instrument, Face Amount					$ 460,000					¥ 3
Long-term Debt, Total					$ 460,000					¥ 3
CCB Bank [Member]
Debt Instrument, Interest Rate, Effective Percentage					6.00%			6.00%	6.00%	6.00%
CCB Bank [Member] | SPAR China [Member]
Debt Instrument, Interest Rate, Stated Percentage					6.00%			6.00%	6.00%	6.00%
Debt Instrument, Face Amount					$ 153,000					¥ 1
Long-term Debt, Total					$ 153,000					¥ 1
Ve Por Mas [Member]
Debt Instrument, Interest Rate, Effective Percentage					7.30%			7.30%	7.30%	7.30%
Revolving Credit Facility [Member] | North Mill, LLC [Member]
Debt Instrument, Facility Fee for First 10.5 Million Loan Balance, Percentage	0.80%	1.50%	1.50%
Debt Instrument, Fee Amount	$ 84,000	$ 157,500
Debt Instrument, One Time Fee for Each Incremental 1 Million Increase in Loan Balance	$ 15,000	15,000
Payments for Debt Instrument Modification Fee		$ 7,500
Debt Instrument, Early Termination Fee, Percentage	1.00%		0.85%
Debt Instrument, Interest Rate, Effective Percentage					6.75%			6.75%	6.75%	6.75%
Line of Credit, Current					$ 11,800,000
Revolving Credit Facility [Member] | North Mill, LLC [Member] | Prime Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	0.95%	1.25%
Revolving Credit Facility [Member] | North Mill, LLC [Member] | Minimum [Member]
Debt Instrument, Interest Rate, Stated Percentage	5.25%	6.75%									5.25%	6.75%
Revolving Credit Facility [Member] | North Mill, LLC [Member] | SPAR Marketing Force [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 16,500,000
Borrowing Base Availability for Unbilled Receivables, Percentage	70.00%
Debt Instrument, Covenant, Unbilled Cap	$ 5,500,000		$ 4,500,000
Revolving Credit Facility [Member] | North Mill, LLC [Member] | SPAR Canada Company [Member]
Line of Credit Facility, Maximum Borrowing Capacity											$ 1.5
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		$ 14,500,000
Debt Instrument, Covenant, Unbilled Cap		4,500,000
Revolving Credit Facility [Member] | North Mill, LLC [Member] | NM Loan Agreement [Member] | SPAR Marketing Force [Member] | Forecast [Member]
Borrowing Base Availability for Unbilled Receivables, Percentage						65.00%
Revolving Credit Facility [Member] | North Mill, LLC [Member] | NM Loan Agreement [Member] | SPAR Marketing Force [Member] | Forecast [Member] | Maximum [Member]
Borrowing Base Availability for Unbilled Receivables, Percentage							70.00%
Revolving Credit Facility [Member] | North Mill, LLC [Member] | NM Loan Agreement [Member] | SPAR Canada Company [Member]
Line of Credit Facility, Maximum Borrowing Capacity												$ 1.5
Debt Instrument, Covenant, Unbilled Cap		$ 3,900,000
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%
Long-term Line of Credit, Total					$ 0
Line of Credit Facility, Interest Rate at Period End					3.60%			3.60%	3.60%	3.60%
Debt Covenant, Minimum Fixed Charge Ratio				1.2
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					$ 608,659								$ 800,000
Percent Of Eligible Domestic Accounts Receivable Less Certain Reserves To Calculate Borrowing Availability													80.00%
Long-term Line of Credit, Total					9,188				$ 12,076
Revolving Credit Facility [Member] | Ve Por Mas [Member]
Line of Credit Facility, Maximum Borrowing Capacity					390,096			$ 8
Long-term Line of Credit, Total					$ 0
Line of Credit Facility, Interest Rate at Period End					7.30%			7.30%	7.30%	7.30%
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					$ 243,810			$ 5
Long-term Line of Credit, Total					$ 243,810			$ 5
Line of Credit Facility, Interest Rate at Period End					9.60%			9.60%	9.60%	9.60%
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	Mar. 31, 2021USD ($)
Repayments of Principal, 2021	$ 12,940
Repayments of Principal, 2022	300
Repayments of Principal, 2023	700
Repayments of Principal, 2024
Repayments of Principal, 2025
Repayments of Principal, 2026
National Australia Bank [Member]
Interest Rate	6.56%
Repayments of Principal, 2021	$ 9
Repayments of Principal, 2022
Repayments of Principal, 2023
Repayments of Principal, 2024
Repayments of Principal, 2025
Repayments of Principal, 2026
Industrial Bank [Member]
Interest Rate	6.00%
Repayments of Principal, 2021	$ 460
Repayments of Principal, 2022
Repayments of Principal, 2023
Repayments of Principal, 2024
Repayments of Principal, 2025
Repayments of Principal, 2026
CCB Bank [Member]
Interest Rate	6.00%
Repayments of Principal, 2021	$ 153
Repayments of Principal, 2022
Repayments of Principal, 2023
Repayments of Principal, 2024
Repayments of Principal, 2025
Repayments of Principal, 2026
Ve Por Mas [Member]
Interest Rate	7.30%
Repayments of Principal, 2021
Repayments of Principal, 2022
Repayments of Principal, 2023
Repayments of Principal, 2024
Repayments of Principal, 2025
Repayments of Principal, 2026
Bancomer Bank [Member]
Interest Rate	9.60%
Repayments of Principal, 2021	$ 244
Repayments of Principal, 2022
Repayments of Principal, 2023
Repayments of Principal, 2024
Repayments of Principal, 2025
Repayments of Principal, 2026
North Mill, LLC [Member]
Interest Rate	6.75%
Repayments of Principal, 2021	$ 11,774
Repayments of Principal, 2022
Repayments of Principal, 2023
Repayments of Principal, 2024
Repayments of Principal, 2025
Repayments of Principal, 2026
Fifth Third Bank [Member]
Interest Rate	3.60%
Repayments of Principal, 2021
Repayments of Principal, 2022
Repayments of Principal, 2023
Repayments of Principal, 2024
Repayments of Principal, 2025
Repayments of Principal, 2026
Resource Plus Acquisition Note [Member]
Interest Rate	1.85%
Repayments of Principal, 2021	$ 300
Repayments of Principal, 2022	300
Repayments of Principal, 2023	700
Repayments of Principal, 2024
Repayments of Principal, 2025
Repayments of Principal, 2026

Note 4 - Credit Facilities an_5

Note 4 - Credit Facilities and Other Debt - Unused Availability (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Unused Availability	$ 7,715	$ 10,963
UNITED STATES
Unused Availability	6,726	10,238
AUSTRALIA
Unused Availability	599	463
MEXICO
Unused Availability	$ 390	$ 262

Note 5 - Related-party Transa_3

Note 5 - Related-party Transactions (Details Textual)	Jan. 18, 2020USD ($)	Jul. 31, 2018USD ($)	Nov. 30, 2020BRL (R$)	May 31, 2020USD ($)	Mar. 31, 2021USD ($)	Dec. 31, 2020USD ($)	May 26, 2021	Mar. 25, 2021USD ($)	Jul. 08, 2020USD ($)	Dec. 31, 2018USD ($)
SPAR BSMT Joint Venture [Member]
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage					51.00%
William Bartels [Member] | Loans Payable [Member]
Debt Instrument, Face Amount								$ 100,000
Debt Instrument, Interest Rate, Stated Percentage								2.00%
William Bartels [Member] | Loans Payable [Member] | Forecast [Member]
Debt Instrument, Interest Rate, Stated Percentage							6.00%
Security Advances [Member]
Reserve for Related-party Receivables										$ 901,000
NMS [Member] | Minimum [Member]
Percent of Reimbursement					4.00%
NMS [Member] | Maximum [Member]
Percent of Reimbursement					10.00%
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%
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%
Robert G. Brown and William H. Bartels [Member] | SPAR Group [Member]
Percentage of Stockholders' Shares					53.20%
SAS [Member] | Return of Security Advances and Preimum Advances [Member]
Due from Related Parties, Total									$ 901,000
SAS [Member] | Security Advances [Member]
Due from Related Parties, Total									675,000
SAS [Member] | Premium Advances [Member]
Due from Related Parties, Total									226,000
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
SAS [Member] | SMF [Member]
Security Deposit		$ 675,000
Due from Related Parties, Total		226,000							$ 226,000
Affinity Insurance Company, Ltd. [Member]
Related Party Deposit Liabilities		965,000
Affinity Insurance Company, Ltd. [Member] | SMF [Member]
Proceeds from Security Deposit Refund		$ 426,795
Affinity Insurance Company, Ltd. [Member] | SMF [Member] | Monies Advanced By SMF to SAS for Quarterly Premium Installments [Member]
Related Party Transaction, Amount Refunded				$ 94,414
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%
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%
Peter Brown [Member] | Initiation Fee for Acquisition Strategy Services [Member] | SPAR BSMT Joint Venture [Member]
Related Party Transaction, Amounts of Transaction | R$			R$ 30000
Peter Brown [Member] | Monthly Fee for Acquisition Strategy Services [Member] | SPAR BSMT Joint Venture [Member]
Related Party Transaction, Amounts of Transaction | R$			R$ 15000
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]
Percentage of Stockholders' Shares					25.10%
Pension and Other Postretirement Benefits Cost (Reversal of Cost), Total						$ 700,000

Note 5 - Related-party Transa_4

Note 5 - Related-party Transactions - Transactions Between the Company and Affiliates (Details) - USD ($) $ in Thousands		3 Months Ended
		Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Services provided by affiliates		$ 2,234	$ 1,988
Due to affiliates		4,569		$ 3,775
NSRS [Member]
Services provided by affiliates		1,840	1,342
Office lease expenses (Mr. Burdekin) [Member]
Services provided by affiliates		6	6
Office Lease Expenses (RJ Holdings) [Member]
Services provided by affiliates		228	173
Office And Vehicle Rental MPT [Member]
Services provided by affiliates		17	16
Vehicle Rental MCPT [Member]
Services provided by affiliates		12	299
Office And Vehicle Rental MHT [Member]
Services provided by affiliates		29	73
Consulting and Administrative Services (CON) [Member]
Services provided by affiliates			12
Legal Services (KMSA) [Member]
Services provided by affiliates		14	23
Warehouse Rental (JFMD) [Member]
Services provided by affiliates		12	13
Consulting and administrative fees (SPARFACTS) [Member]
Services provided by affiliates		76	$ 31
Loans Due to Affiliates [Member] | Local Investors in Australia [Member]
Due to affiliates	[1]	578		586
Loans Due to Affiliates [Member] | Local Investors in Mexico [Member]
Due to affiliates	[1]	623		623
Loans Due to Affiliates [Member] | Local Investors in Brazil [Member]
Due to affiliates	[1]	139		139
Loans Due to Affiliates [Member] | Local Investors In South Africa [Member]
Due to affiliates	[1]	1,223		415
Loans Due to Affiliates [Member] | Local Investors Related to Resource Plus [Member]
Due to affiliates	[1]	266		266
Loans Due from Affiliates [Member] | Local Investors in China [Member]
Due from affiliates		$ 1,740		$ 1,746
[1]	Represent loans from the local investors into the Company's subsidiaries (representing their proportionate share of working capital loans). The loans have no payment terms and are due on demand and as such have been classified as current liabilities in the Company's consolidated financial statements.

Note 6 - Preferred Stock (Detai

Note 6 - Preferred Stock (Details Textual) - $ / shares	3 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
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 ($)	Jan. 19, 2021	Mar. 31, 2021	Mar. 31, 2020
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 2018 Plan [Member] | Share-based Payment Arrangement, Option [Member]
Share-based Payment Arrangement, Expense		$ 99,000	$ 25,000
Share-based Payment Arrangement, Expense, Tax Benefit		25,000	6,000
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total		1,000,000
The 2018 Plan [Member] | Restricted Stock [Member]
Share-based Payment Arrangement, Expense		5,000	0
Share-based Payment Arrangement, Expense, Tax Benefit		1,000	$ 0
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total		$ 45,000
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
The 2020 Plan [Member] | The 19 Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	125,000
The 2020 Plan [Member] | Director One [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	10,000
The 2020 Plan [Member] | Each Member of Board of Directors [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	50,000
The 2020 Plan [Member] | Director Four [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	10,000
The 2020 Plan [Member] | Director Three [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	10,000
The 2020 Plan [Member] | Director Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	10,000
The 2020 Plan [Member] | Share-based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in shares)	35,000
The 2020 Plan [Member] | SGRP Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in shares)	600,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)	550,000
The 2020 Plan [Member] | SGRP Shares for Each of Up to First Three Additional New Directors During Period December 1, 2020, to April 30, 2021 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)	50,000
The 2020 Plan [Member] | SGRP Shares for Three Additional New Directors During Period December 1, 2020, to April 30, 2021 [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)	700,000

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 ($)

Mar. 18, 2019USD ($)

Jun. 30, 2020USD ($)

Mar. 31, 2020USD ($)

Dec. 31, 2019USD ($)

Apr. 30, 2019USD ($)

Mar. 31, 2021USD ($)

Dec. 31, 2019USD ($)

Mar. 31, 2021USD ($)

Dec. 31, 2019USD ($)

Dec. 31, 2018USD ($)

SBS Bankruptcy and Settlement [Member] | Robert G. Brown [Member]

Loss Contingency, Damages Sought, Value

$ 3,000,000

$ 1,300,000

$ 1,707,374

SBS Bankruptcy and Settlement [Member] | Robert G. Brown and William H. Bartels [Member]

Loss Contingency, Damages Sought, Value

$ 5,600,000

Litigation Settlement, Amount Awarded to Other Party

3,000,000

SBS Bankruptcy, Settlement and March 2020 Claim [Member] | Robert G. Brown [Member]

Loss Contingency, Yearly Damages Sought, Value

$ 500,000

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

SBS Clothier Litigation [Member]

Loss Contingency, Damages Paid, Value

$ 325,000

$ 650,000

Loss Contingency, Damages Sought, Value

$ 1,839,459

Litigation Settlement, Amount Awarded to Other Party

$ 250,000

Settlement and Other Charges

$ 1,300,000

Loss Contingency, Damages Number of Equal Annual Installments

4

Loss Contingency Accrual, Ending Balance

650,000

650,000

Settlement Agreement with SBS [Member]

Loss Contingency, Damages Sought, Value

$ 2,200,000

Litigation Settlement, Amount Awarded from Other Party

$ 174,097

$ 174,097

Settlement Agreement, Number of Monthly Installments

24

Loss Contingency, Settlement Amount in Default

$ 108,810

$ 108,810

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
	Mar. 31, 2021USD ($)	Mar. 31, 2020USD ($)
Number of Reportable Segments	2
Revenue from Contract with Customer, Including Assessed Tax	$ 61,097	$ 61,348
Intersegment Eliminations [Member]
Revenue from Contract with Customer, Including Assessed Tax	$ 0	$ 0

Note 9 - Segment Information -

Note 9 - Segment Information - Segment Reporting Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Net revenues	$ 61,097	$ 61,348
Operating income (loss)	2,718	1,477
Interest expense	147	228
Other income, net	(75)	(8)
Income before income tax expense	2,646	1,257
Income tax expense	865	335
Net income	1,781	922
Net income (loss) attributable to non-controlling interest	(864)	(624)
Net income attributable to SPAR Group, Inc.	917	298
Depreciation and amortization	530	540
Capital expenditures	332	342
US Segment [Member]
Net revenues	23,676	23,289
Operating income (loss)	757	307
Interest expense	137	132
Other income, net	(2)	(1)
Income before income tax expense	622	176
Income tax expense	170	75
Net income	452	101
Net income (loss) attributable to non-controlling interest	(80)	(63)
Net income attributable to SPAR Group, Inc.	372	38
Depreciation and amortization	390	414
Capital expenditures	285	381
International Segment [Member]
Net revenues	37,421	38,059
Operating income (loss)	1,961	1,170
Interest expense	10	96
Other income, net	(73)	(7)
Income before income tax expense	2,024	1,081
Income tax expense	695	260
Net income	1,329	821
Net income (loss) attributable to non-controlling interest	(784)	(561)
Net income attributable to SPAR Group, Inc.	545	260
Depreciation and amortization	140	126
Capital expenditures	$ 47	$ (39)

Note 9 - Segment Information _2

Note 9 - Segment Information - Assets (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Assets	$ 92,393	$ 84,029
US Segment [Member]
Assets	38,910	31,675
International Segment [Member]
Assets	$ 53,483	$ 52,354

Note 9 - Segment Information _3

Note 9 - Segment Information - Long Lived Assets (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Long lived assets	$ 6,697	$ 7,296
UNITED STATES
Long lived assets	4,645	4,809
International [Member]
Long lived assets	$ 2,052	$ 2,487

Note 9 - Segment Information _4

Note 9 - Segment Information - Geographic Data (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Net revenues	$ 61,097	$ 61,348
BRAZIL
Net revenues	$ 12,300	$ 15,564
BRAZIL | Geographic Concentration Risk [Member] | Revenue Benchmark [Member]
Percent of consolidated net revenue	20.10%	25.40%
SOUTH AFRICA
Net revenues	$ 7,722	$ 6,914
SOUTH AFRICA | Geographic Concentration Risk [Member] | Revenue Benchmark [Member]
Percent of consolidated net revenue	12.60%	11.30%
MEXICO
Net revenues	$ 7,259	$ 5,847
MEXICO | Geographic Concentration Risk [Member] | Revenue Benchmark [Member]
Percent of consolidated net revenue	11.90%	9.50%
CHINA
Net revenues	$ 3,263	$ 2,564
CHINA | Geographic Concentration Risk [Member] | Revenue Benchmark [Member]
Percent of consolidated net revenue	5.30%	4.20%
JAPAN
Net revenues	$ 2,450	$ 2,782
JAPAN | Geographic Concentration Risk [Member] | Revenue Benchmark [Member]
Percent of consolidated net revenue	4.00%	4.50%
INDIA
Net revenues	$ 2,226	$ 2,291
INDIA | Geographic Concentration Risk [Member] | Revenue Benchmark [Member]
Percent of consolidated net revenue	3.60%	3.70%
CANADA
Net revenues	$ 1,878	$ 1,717
CANADA | Geographic Concentration Risk [Member] | Revenue Benchmark [Member]
Percent of consolidated net revenue	3.10%	2.80%
AUSTRALIA
Net revenues	$ 323	$ 380
AUSTRALIA | Geographic Concentration Risk [Member] | Revenue Benchmark [Member]
Percent of consolidated net revenue	0.50%	0.60%
International [Member]
Net revenues	$ 37,421	$ 38,059
International [Member] | Geographic Concentration Risk [Member] | Revenue Benchmark [Member]
Percent of consolidated net revenue	61.10%	62.00%

Note 11 - Leases (Details Textu

Note 11 - Leases (Details Textual)	Mar. 31, 2021
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
	Mar. 31, 2021	Mar. 31, 2020
Operating lease cost	$ 217	$ 674
Short-term lease cost	302	112
Variable costs	50	97
Total lease cost	$ 569	$ 883

Note 11 - Leases - Supplemental

Note 11 - Leases - Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Cash paid for amounts included in the measurement of lease liabilities	$ 520	$ 720
Operating lease		$ 722

Note 11 - Leases - Maturity of

Note 11 - Leases - Maturity of Lease Liability (Details) $ in Thousands	Mar. 31, 2021USD ($)
2021	$ 1,065
2022	792
2023	337
2024	247
2025	393
Thereafter	143
Total Lease Payments	2,977
Less: imputed interest	498
Total	$ 2,479