SPAR (SGRP) 10-Q 22 May 23 2023 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Mar. 31, 2023	May 10, 2023
Document Information [Line Items]
Entity Central Index Key	0001004989
Entity Registrant Name	SPAR GROUP, Inc.
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2023
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2023
Document Transition Report	false
Entity File Number	0-27408
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	33-0684451
Entity Address, Address Line One	1910 Opdyke Court
Entity Address, City or Town	Auburn Hills
Entity Address, State or Province	MI
Entity Address, Postal Zip Code	48326
City Area Code	248
Local Phone Number	364-7727
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Title of 12(b) Security	Common stock, par value $0.01 per share
Trading Symbol	SGRP
Security Exchange Name	NASDAQ
Entity Common Stock, Shares Outstanding		23,160,783

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Income (Current Period Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Net revenues	$ 64,380	$ 58,994
Related party - cost of revenues	1,497	2,145
Cost of revenues	48,745	45,018
Gross profit	14,138	11,831
Selling, general and administrative expense	10,456	9,254
Depreciation and amortization	532	510
Operating income	3,150	2,067
Interest expense, net	390	149
Other income, net	(58)	(87)
Income before income tax expense	2,818	2,005
Income tax expense	1,041	551
Net income	1,777	1,454
Net income attributable to non-controlling interest	(911)	(780)
Net income attributable to SPAR Group, Inc.	$ 866	$ 674
Basic income per common share attributable to SPAR Group, Inc. (in dollars per share)	$ 0.04	$ 0.03
Diluted income per common share attributable to SPAR Group, Inc. (in dollars per share)	$ 0.04	$ 0.03
Weighted-average common shares outstanding – basic (in shares)	23,114	21,583
Weighted-average common shares outstanding – diluted (in shares)	23,279	21,729
Net income	$ 1,777	$ 1,454
Other comprehensive income
Foreign currency translation adjustments	177	(374)
Comprehensive income	1,954	1,080
Comprehensive (income) loss attributable to non-controlling interest	(1,003)	1,196
Comprehensive income attributable to SPAR Group, Inc.	$ 951	$ 2,276

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Assets
Cash and cash equivalents	$ 11,253	$ 9,345
Accounts receivable, net	63,645	63,714
Prepaid expenses and other current assets	6,821	7,861
Total current assets	81,719	80,920
Property and equipment, net	3,201	3,261
Operating lease right-of-use assets	1,140	969
Goodwill	1,711	1,708
Intangible assets, net	1,730	2,040
Deferred income taxes, net	4,027	3,766
Other assets	1,816	1,934
Total assets	95,344	94,598
Liabilities and stockholders' equity
Accrued expenses and other current liabilities	19,026	20,261
Customer incentives and deposits	2,182	2,399
Lines of credit and short-term loans	18,585	17,980
Current portion of operating lease liabilities	457	363
Total current liabilities	53,598	54,555
Operating lease liabilities, net of current portion	683	606
Long-term debt and other liabilities	1,204	1,376
Total liabilities	55,485	56,537
Commitments and contingencies – See Note 5
Stockholders' equity:
Common stock, $0.01 par value per share: 47,000,000 shares authorized as of March 31, 2023 and December 31, 2022; 23,473,611 and 23,059,138 shares issued as of March 31, 2023 and December 31, 2022, respectively; 23,268,126 shares and 22,853,653 shares outstanding as of March 31, 2023 and December 31, 2022, respectively	233	229
Treasury stock, at cost, 205,485 shares and 205,485 shares as of March 31, 2023 and December 31, 2022, respectively	(285)	(285)
Additional paid-in capital	20,884	20,708
Accumulated other comprehensive loss	(4,856)	(4,941)
Retained earnings	7,573	6,707
Total stockholders' equity attributable to SPAR Group, Inc.	23,556	22,427
Non-controlling interest	16,303	15,634
Total stockholders’ equity	39,859	38,061
Total liabilities and stockholders’ equity	95,344	94,598
Series A Preferred Stock [Member]
Stockholders' equity:
Preferred stock	0	0
Preferred stock	0	0
Series B Preferred Stock [Member]
Stockholders' equity:
Preferred stock	7	9
Preferred stock	(7)	(9)
Nonrelated Party [Member]
Liabilities and stockholders' equity
Accounts payable	10,493	10,588
Related Party [Member]
Liabilities and stockholders' equity
Accounts payable	$ 2,855	$ 2,964

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Mar. 31, 2023	Dec. 31, 2022
Preferred stock, par value (in dollars per share)	$ 0.01
Preferred stock, shares authorized (in shares)	3,000,000
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	47,000,000	47,000,000
Common stock, shares issued (in shares)	23,473,611	23,059,138
Common stock, shares outstanding (in shares)	23,268,126	22,853,653
Treasury stock, shares (in shares)	205,485	205,485
Series A Preferred Stock [Member]
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized (in shares)	2,445,598	2,445,598
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Series B Preferred Stock [Member]
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized (in shares)	2,000,000	2,000,000
Preferred stock, shares issued (in shares)	2,000,000	2,000,000
Preferred stock, shares outstanding (in shares)	650,000	854,753

Condensed Consolidated Statem_2

Condensed Consolidated Statement of Stockholders' Equity (Unaudited) - USD ($) shares in Thousands, $ in Thousands	Common Stock, Outstanding [Member]	Preferred Stock [Member]	Treasury Stock, Common and Preferred [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]	Total
Balance (in shares) at Dec. 31, 2021	21,320		54
Balance at Dec. 31, 2021	$ 213		$ (104)	$ 17,231	$ (5,028)	$ 7,439	$ 17,597	$ 37,348
Share-based compensation				150				150
Conversion of preferred stock to common stock (in shares)	525	(350)	0
Conversion of preferred stock to common stock	$ 5	$ (3)	$ 0	0	0	0	0	2
Other comprehensive income (loss)					1,602		(1,976)	(374)
Net income						674	780	1,454
Issuance of Series B convertible preferred stock (in shares)		2,000
Issuance of Series B convertible preferred stock		$ 20		3,248				3,268
Balance (in shares) at Mar. 31, 2022	21,845	1,650	54
Balance at Mar. 31, 2022	$ 218	$ 17	$ (104)	20,629	(3,426)	8,113	16,401	41,848
Balance (in shares) at Dec. 31, 2022	22,961	855	205
Balance at Dec. 31, 2022	$ 229	$ 9	$ (285)	20,708	(4,941)	6,707	15,634	38,061
Share-based compensation	$ 0	$ 0	$ 0	173	0	0	0	173
Conversion of preferred stock to common stock (in shares)	307	(205)	0
Conversion of preferred stock to common stock	$ 4	$ (2)	$ 0	3	0	0	0	5
Dividend to NCI	0	0	0	0	0	0	(334)	(334)
Other comprehensive income (loss)	0	0	0	0	85	0	92	177
Net income	$ 0	$ 0	$ 0	0	0	866	911	1,777
Balance (in shares) at Mar. 31, 2023	23,268	650	205
Balance at Mar. 31, 2023	$ 233	$ 7	$ (285)	$ 20,884	$ (4,856)	$ 7,573	$ 16,303	$ 39,859

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Cash flows from operating activities:
Net income	$ 1,777	$ 1,454
Adjustments to reconcile net income to net cash provided by (used in) operating activities
Depreciation and amortization	532	510
Amortization of operating lease right-of-use assets	133	241
Bad debt expense, net of recoveries	(35)	34
Deferred income tax (benefit)	(129)	0
Share-based compensation expense	173	150
Majority stockholders change in control agreement	0	(420)
Changes in operating assets and liabilities:
Accounts receivable, net	607	(5,780)
Prepaid expenses and other current assets	1,301	(1,716)
Accounts payable	(325)	(145)
Operating lease liabilities	(133)	(242)
Accrued expenses, other current liabilities, due to affiliates and customer incentives and deposits	(965)	2,916
Net cash provided by (used in) operating activities	2,936	(2,998)
Cash flows from investing activities
Purchases of property and equipment	(343)	(478)
Net cash used in investing activities	(343)	(478)
Cash flows from financing activities
Borrowings under line of credit	26,659	19,271
Repayments under line of credit	(26,577)	(14,446)
Payments on capital lease obligations	(5)	0
Dividend on noncontrolling interest	(304)	0
Net cash provided by (used in) financing activities	(628)	4,825
Effect of foreign exchange rate changes on cash	(57)	(761)
Net change in cash, cash equivalents and restricted cash	1,908	588
Cash, cash equivalents at beginning of period	9,345	13,473
Cash, cash equivalents at end of period	11,253	14,061
Supplemental disclosure of cash flows information:
Cash paid for interest	425	162
Cash paid for income taxes	476	611
Supplemental disclosure of non-cash investing and financing activities:
Non-cash majority stockholders change in control agreement charges	0	3,270
Term Debt [Member]
Cash flows from financing activities
Proceeds from notes payable	445	0
Payments on notes payable	(124)	0
Seller Notes [Member]
Cash flows from financing activities
Payments on notes payable	$ (722)

Note 1 - Nature of the Business

Note 1 - Nature of the Business	3 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	1. Nature of the Business SPAR Group, Inc. ("SGRP" or the "Corporation"), and its subsidiaries (and SGRP together with its subsidiaries may

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Significant Accounting Policies [Text Block]	2. Summary of Significant Accounting Policies The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim financial statements. Certain information and note disclosures normally included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to such rules and regulations. These unaudited condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and the notes thereto for the year ended December 31, 2022 2022 10 April 17, 2023. The unaudited condensed consolidated financial statements have been prepared on the same basis as the audited consolidated financial statements. In the opinion of management, the included disclosures are adequate, and the accompanying unaudited condensed consolidated financial statements contain all adjustments which are necessary for a fair presentation of the Company’s consolidated financial position as of March 31, 2023, three March 31, 2023 2022, three March 31, 2023 2022. three March 31, 2023 not may December 31, 2023. Principles of Consolidation The Company consolidates its 100% 51% Use of Estimates The preparation of the unaudited condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the amounts disclosed for contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting year. Significant balances subject to such estimates and assumptions include carrying amounts of property and equipment and intangible assets, valuation allowances for receivables, carrying amounts for deferred tax assets and liabilities, and liabilities incurred from operations and customer incentives. Actual results could differ from those estimates. Segment Reporting 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 ("CODM”) in deciding how to allocate resources and in assessing performance. The Company's CODM is the Chief Executive Officer. The Company provides similar merchandising, marketing and business services throughout the world. Until December 31, 2021, two Effective January 1, 2022 two three Recently Adopted Accounting Pronouncements In June 2016, No. 2016 13, Financial Instruments Credit Losses (Topic 326 ASU No. 2016 13 ) January 1, 2023, No. 2016 13 January 1, 2023 not

Note 3 - Debt

Note 3 - Debt	3 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Debt Disclosure [Text Block]	3. Debt North Mill Capital Credit Facility The Company, through SPAR Marketing Force, Inc. ("SMF") and SPAR Canada Company ULC ("SCC", and collectively with SMF, the “NM Borrowers”), has a secured revolving credit facility in the United States (the "US Revolving Credit Facility") and Canada (the "Canada Revolving Credit Facility", and collectively with the US Revolving Credit Facility, the "NM Credit Facility") with North Mill Capital, LLC, d/b/a SLR Business Credit ("NM"). In order to obtain, document and govern the NM Credit Facility, SMF, SCC, SGRP and certain of SGRP's direct and indirect subsidiaries in the United States and Canada (including SMF and SCC as borrowers and SGRP as a guarantor, collectively, the "NM Loan Parties") entered into a Loan and Security Agreement with NM dated as of April 10, 2019, On July 1, 2022, June 30, 2022 ( October 10, 2023, October 10, 2024, CDN$1.5 On August 9, 2022, On February 1, 2023, CDN$2.0 The Restated US Note and Restated Canadian Note (together, the "NM Notes") and the NM Loan Agreement together require the NM Borrowers to pay interest on the loans thereunder equal to: (i) the Prime Rate designated from time to time by Wells Fargo Bank; plus (ii) one nine October 10, 2022, $1.0 $21.0 October 10, 2023, $1.0 $21.0 As of March 31, 2023, 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 the NM Borrowers (i.e., SMF and SCC) and imposes limits on all of the NM Loan Parties (including SGRP) on non-ordinary course payments and transactions, incurring or guaranteeing indebtedness, increases in executive, officer or director compensation, capital expenditures and certain other investments. The NM Loan Parties were in compliance with such covenants as of March 31, 2023. The obligations of the NM Borrowers are secured by the receivables and other assets of the NM Borrowers and substantially all of the assets of the other NM Loan Parties, however, the obligations are not Resource Plus Seller Notes Effective with the closing of the Company's acquisition of Resource Plus in 2018, December 31 December 31, 2018 December 31, 2023. As of March 31, 2023, International Credit Facilities In October 2017, AUD$0.8 March 31, 2023. March 31, 2023, In December 2020, July 2023. March 31, 2023. March 31, 2023, In December 2021, December 2023. March 31, 2023. March 31, 2023, In March 2022, July 2023. March 31, 2023. March 31, 2023, Summary of the Company s lines of credit and short-term loans (in thousands): Interest Rate Balance Interest Rate Balance as of as of as of as of March 31, 2023 March 31, 2023 December 31, 2022 December 31, 2022 Australia - National Australia Bank 11.10 % $ 123 10.60 $ 156 China- Construction Bank 4.15 % 290 4.15 290 China- Industrial Bank 4.00 % 435 4.00 435 South Africa - Investec Bank Ltd. 11.25 % 2,224 10.50 1,700 USA - North Mill Capital 9.90 % 14,813 5.25 14,399 USA - Resource Plus Seller Notes 1.85 % 700 1.85 1,000 Total $ 18,585 $ 17,980 Summary of the Company s Long- term debt (dollars in thousands): Interest Rate as of Balance Outstanding Interest Rate as of Balance Outstanding March 31, 2023 March 31, 2023 December 21, 2022 December 31, 2022 South Africa - Investec Bank Ltd. 11.3 % $ 1,204 10.50 % $ 1,376 Total $ 1,204 $ 1,376 Summary of Unused Company Credit and Other Debt Facilities (in thousands): March 31, December 31, 2023 2022 Unused Availability: United States / Canada $ 4,187 $ 4,601 Australia 423 390 South Africa - 454 Mexico 1 1 Total Unused Availability $ 4,611 $ 5,446

Note 4 - Commitments and Contin

Note 4 - Commitments and Contingencies	3 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	4. 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 All prior litigations associated with the Company through SPAR Business Services, Inc. ("SBS") and its independent contractors have been settled as per CIC Agreement (note 8

Note 5 - Common Stock

Note 5 - Common Stock	3 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Common Stock [Text Block]	5. Common Stock As of March 31, 2023, The voting, dividend and liquidation rights of the holders of the Company’s common stock are subject to and qualified by the rights, powers and preferences of the holders of the Company’s Series B convertible preferred stock. Each share of the Company’s common stock is entitled to one may In May 2022, 2022 "2022 May 2023. During the three March 31, 2023, no 2022

Note 6 - Preferred Stock

Note 6 - Preferred Stock	3 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Preferred Stock [Text Block]	6. Preferred Stock The Company’s certificate of incorporation authorizes it to issue 3,000,000 shares of preferred stock with a par value of $0.01 per share, which may may In January 2022, no Subsequent to filing the Certificate of Elimination, in January 2022, January 2022. The Series B convertible preferred stock do not 1 8 . not In January 2022, 8. During the year ended December 31, 2022, During the quarter ended March 31, 2023, As of March 31, 2023, Following the remaining Series B convertible preferred stock shares converting to common stock and when there are no may

Note 7 - Share-based Compensati

Note 7 - Share-based Compensation	3 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	7. Share-Based Compensation Stock Options For the three March 31, 2023 2022, For the three March 31, 2023 2022, Restricted Stock Units For the three March 31, 2023 2022, For the three March 31, 2023 2022,

Note 8 - Related Party Transact

Note 8 - Related Party Transactions	3 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	8. Related Party Transactions Domestic Related Party Transactions Mr. Robert G. Brown and Mr. William H. Bartels are directors and significant stockholders of SGRP, and thus each is a related party and affiliate of SGRP. Mr. Robert G. Brown was the Chairman of the Board of Directors of SGRP (the " Board 2022 January 25, 2022. SBS Infotech SAS not Change of Control, Voting and Restricted Stock Agreement The Change of Control, Voting and Restricted Stock Agreement (the " CIC Agreement January 28, 2022, Mr. Brown Mr. Bartels SAS Majority Stockholders Board 2022 January 25, 2022. The Change of Control, Voting and Restricted Stock Agreement (the " CIC Agreement January 28, 2022, Mr. Brown Mr. Bartels SAS Majority Stockholders Board 2022 January 25, 2022. The execution of the CIC Agreement was conditional upon making the changes to and restatement of the Corporation's 2022 January 25, 2022 ( 2022 The financial terms of the CIC Agreement to the Majority Stockholders, totaled $4,477,585, consisting of the following: 1. The Corporation issued to the Majority Stockholders 2,000,000 restricted shares of Series B Preferred Stock, which are convertible into 3,000,000 SGRP Shares pursuant to the 1:1.5 5 November 10, 2023, may December 31, 2021 2. The Corporation made a $250,000 cash payment to Mr. Brown and agreed to reimburse up to $35,000 of the legal expenses of the Majority Stockholders that were incurred after January 1, 2021, 3. The Corporation assumed financial responsibility for, and paid directly to Affinity Insurance Company, Ltd., $502,585 to settle SAS obligations and the related claim for the 2014 2015 Pursuant to the CIC Agreement, all actions, claims and demands between the Majority Stockholders and the Company were resolved; and the Majority Stockholders and their affiliates during the five 2022 The Corporation's amended and restated 2022 7 three 3 70% three 3 may not 2022 1 2 3 4 In January 2022, 2022 two 2 Panagiotis Lazaretos Consulting Agreement On January 27, 2022, February 1, 2022 ( January 25, 2022, first twelve 12 January 31, 2024. February 4, 2022 February 2, 2023, July 31, 2023. Other Domestic Related Party Transactions National Merchandising Services, LLC ("NMS"), is a consolidated domestic subsidiary of the Company and is owned jointly by SGRP through its indirect ownership of 51% of the NMS membership interests and by National Merchandising of America, Inc. ("NMA"), through its ownership of the other 49% of the NMS membership interests. Mr. Edward Burdekin is the Chief Executive Officer and President and a director of NMS and also is an executive officer and director of NMA. Ms. Andrea Burdekin, Mr. Burdekin's wife, is the sole stockholder and also a director of both NMA and NMS. NMA is an affiliate of the Company but is not September 2018 June 2021, July 2021, three March 31, 2023 2022 Resource Plus is owned jointly by SGRP through its direct ownership of 51% of the Resource Plus membership interests and by Mr. Richard Justus through his ownership of the other 49% of the Resource Plus membership interests. Mr. Justus has a 50% ownership interest in RJ Holdings which owns the buildings where Resource Plus is headquartered and operates and are subleased to Resource Plus. The costs associated with these activities for the three March 31, 2023 2022 On December 1, 2021, International Related Party Services SGRP Meridian (Pty), Ltd. ("Meridian") is a consolidated international subsidiary of the Company and is owned 51% one The Corporation's principal Brazilian subsidiary, SPAR BSMT, is owned 51% by the Company. Mr. Jonathan Dagues Martins, ("JDM") is the Chief Executive Officer and President of each SPAR Brazil subsidiary pursuant to a Management Agreement between JDM and SPAR BSMT dated September 13, 2016. SPARFACTS is a consolidated international subsidiary of the Company and is owned 51% by SGRP. Ms. Lydna Chapman is a director of SPARFACTS. Her various companies provide office lease, accounting and consultant services to SPARFACTS. Summary of Certain Related Party Transactions Due to related parties consists of the following as of the periods presented (in thousands): March 31, December 31, 2023 2022 Loans from joint venture partners (1) China $ 1,301 $ 1,382 Mexico 623 623 Australia 665 693 Resource Plus 266 266 Total due to affiliates $ 2,855 $ 2,964 ( 1 Represent loans due 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 Mr. William H. Bartels retired as an employee of the Company as of January 1, 2020 one January 18, 2020, five January 1, 2020, December 31, 2024 ( As of March 31, 2023,

Note 9 - Segment Information

Note 9 - Segment Information	3 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	9. Segment Information Select statement of operations activity of the Company’s reportable segments for the periods presented were (in thousands): Three Months Ended March 31, 2023 2022 Net revenues: Americas $ 48,578 $ 42,978 APAC 6,100 6,818 EMEA 9,702 9,198 Total net revenues $ 64,380 $ 58,994 Operating income: Americas $ 2,521 $ 1,780 APAC (192 ) (441 ) EMEA 821 728 Total operating income $ 3,150 $ 2,067 Interest expense, net: Americas $ 274 $ 101 APAC (1 ) (1 ) EMEA 117 49 Total interest expense, net $ 390 $ 149 Other income, net: Americas $ 28 $ (7 ) APAC (6 ) (16 ) EMEA (80 ) (64 ) Total other income, net $ (58 ) $ (87 ) Income before income tax expense: Americas $ 2,219 $ 1,686 APAC (185 ) (424 ) EMEA 784 743 Total income before income tax expense $ 2,818 $ 2,005 Income tax expense: Americas $ 755 $ 370 APAC 21 (6 ) EMEA 265 187 Total income tax expense $ 1,041 $ 551 Net income, depreciation and amortization expense, and capital expenditures of the Company’s reportable segments for the periods presented were (in thousands): Three Months Ended March 31, 2023 2022 Net income (loss): Americas $ 1,464 $ 1,316 APAC (206 ) (418 ) EMEA 519 556 Total net income $ 1,777 $ 1,454 Net (income) loss attributable to non-controlling interest Americas $ (485 ) $ (548 ) APAC (4 ) 153 EMEA (422 ) (385 ) Total net income attributable to non-controlling interest $ (911 ) $ (780 ) Net income attributable to SPAR Group, Inc. Americas $ 979 $ 768 APAC (210 ) (265 ) EMEA 97 171 Total net income attributable to SPAR Group, Inc. $ 866 $ 674 Depreciation and amortization Americas $ 462 $ 485 APAC 13 14 EMEA 57 11 Total depreciation and amortization $ 532 $ 510 Capital expenditures: Americas $ 289 $ 466 APAC 5 5 EMEA 49 7 Total capital expenditures $ 343 $ 478 There were no three March 31, 2023 2022. Total assets of the Company’s reportable segments as of the periods presented were (in thousands): March 31, December 31, 2023 2022 Assets: Americas $ 76,368 $ 75,440 APAC 5,332 5,952 EMEA 13,644 13,206 Total assets $ 95,344 $ 94,598 Long-lived assets of the Company’s reportable segments as of the periods presented were (in thousands): March 31, December 31, 2023 2022 Long lived assets: Americas $ 4,323 $ 4,605 APAC 1,683 1,244 EMEA 284 315 Total long lived assets $ 6,290 $ 6,164 Geographic Data Three Months Ended March 31, 2023 2022 % of % of consolidated consolidated net revenue net revenue United States $ 26,194 40.7 % $ 23,353 39.7 % Brazil 18,082 28.1 15,568 26.4 South Africa 9,701 15.1 9,198 15.6 Mexico 2,472 3.8 2,410 4.1 China 2,677 4.2 2,860 4.8 Japan 1,553 2.4 2,023 3.4 Canada 1,830 2.8 1,647 2.8 India 1,406 2.2 1,616 2.7 Australia 465 0.7 319 0.5 Total net revenue $ 64,380 100.0 % $ 58,994 100.0 %

Note 10 - Leases

Note 10 - Leases	3 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Lessee, Operating Leases [Text Block]	10. Leases The Company is a lessee under certain operating leases for office space and equipment. The components of lease expenses consisted of the following for the periods presented (in thousands): Three Months Ended March 31, Lease Costs Classification 2023 2022 Operating lease cost Selling, General and Administrative Expense $ 70 $ 141 Short-term lease cost Selling, General and Administrative Expense 76 124 Variable costs Selling, General and Administrative Expense 16 29 Total lease cost $ 162 $ 294 ( 1 The following includes supplemental information for the periods presented (in thousands): March 31, 2023 March 31, 2022 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases $ 150 $ 272 Right-of-use assets obtained in exchange for lease obligations Operating leases $ 303 - Balance sheet information related to leases consisted of the following as of the periods presented (in thousands): March 31, 2023 December 31, 2022 Assets: Operating lease right-of-use assets $ 1,140 $ 969 Liabilities: Current portion of operating lease liabilities 457 363 Non-current portion of operating lease liabilities 683 606 Total operating lease liabilities $ 1,140 $ 969 Weighted-average remaining lease term - operating leases (in years) 1.9 2.04 Weighted-average discount rate - operating leases 6.4 % 6.4 % The following table summarizes the maturities of lease liabilities as of March 31, 2023 ( Period Ending December 31, Amount 2023 $ 366 2024 398 2025 549 2026 96 2027 49 Thereafter 46 Total Lease Payments 1,504 Less: imputed interest 364 Total $ 1,140

Note 11 - Earnings Per Share

Note 11 - Earnings Per Share	3 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Earnings Per Share [Text Block]	11. 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, 2023 2022 Numerator: Net income attributable to SPAR Group, Inc. $ 866 $ 674 Denominator: Weighted-average common shares outstanding – basic 23,114 21,583 Effect of potentially dilutive securities: Stock options and unvested restricted shares 165 146 Weighted-average common shares outstanding – diluted 23,279 21,729 Basic income per common share attributable to SPAR Group, Inc. $ 0.04 $ 0.03 Diluted income per common share attributable to SPAR Group, Inc. $ 0.04 $ 0.03

Note 12 - Subsequent Events

Note 12 - Subsequent Events	3 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Subsequent Events [Text Block]	12. Subsequent Events There were no May 15, 2023,

Significant Accounting Policies

Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2023
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Principles of Consolidation The Company consolidates its 100% 51%
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of the unaudited condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the amounts disclosed for contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting year. Significant balances subject to such estimates and assumptions include carrying amounts of property and equipment and intangible assets, valuation allowances for receivables, carrying amounts for deferred tax assets and liabilities, and liabilities incurred from operations and customer incentives. Actual results could differ from those estimates.
Segment Reporting, Policy [Policy Text Block]	Segment Reporting 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 ("CODM”) in deciding how to allocate resources and in assessing performance. The Company's CODM is the Chief Executive Officer. The Company provides similar merchandising, marketing and business services throughout the world. Until December 31, 2021, two Effective January 1, 2022 two three
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Adopted Accounting Pronouncements In June 2016, No. 2016 13, Financial Instruments Credit Losses (Topic 326 ASU No. 2016 13 ) January 1, 2023, No. 2016 13 January 1, 2023 not

Note 3 - Debt (Tables)

Note 3 - Debt (Tables)	3 Months Ended
	Mar. 31, 2023
Notes Tables
Schedule of Debt [Table Text Block]	Interest Rate Balance Interest Rate Balance as of as of as of as of March 31, 2023 March 31, 2023 December 31, 2022 December 31, 2022 Australia - National Australia Bank 11.10 % $ 123 10.60 $ 156 China- Construction Bank 4.15 % 290 4.15 290 China- Industrial Bank 4.00 % 435 4.00 435 South Africa - Investec Bank Ltd. 11.25 % 2,224 10.50 1,700 USA - North Mill Capital 9.90 % 14,813 5.25 14,399 USA - Resource Plus Seller Notes 1.85 % 700 1.85 1,000 Total $ 18,585 $ 17,980 Interest Rate as of Balance Outstanding Interest Rate as of Balance Outstanding March 31, 2023 March 31, 2023 December 21, 2022 December 31, 2022 South Africa - Investec Bank Ltd. 11.3 % $ 1,204 10.50 % $ 1,376 Total $ 1,204 $ 1,376
Credit And Debt Facilities Unused Availability [Table Text Block]	March 31, December 31, 2023 2022 Unused Availability: United States / Canada $ 4,187 $ 4,601 Australia 423 390 South Africa - 454 Mexico 1 1 Total Unused Availability $ 4,611 $ 5,446

Note 8 - Related Party Transa_2

Note 8 - Related Party Transactions (Tables)	3 Months Ended
	Mar. 31, 2023
Notes Tables
Schedule of Related Party Transactions [Table Text Block]	March 31, December 31, 2023 2022 Loans from joint venture partners (1) China $ 1,301 $ 1,382 Mexico 623 623 Australia 665 693 Resource Plus 266 266 Total due to affiliates $ 2,855 $ 2,964

Note 9 - Segment Information (T

Note 9 - Segment Information (Tables)	3 Months Ended
	Mar. 31, 2023
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Three Months Ended March 31, 2023 2022 Net revenues: Americas $ 48,578 $ 42,978 APAC 6,100 6,818 EMEA 9,702 9,198 Total net revenues $ 64,380 $ 58,994 Operating income: Americas $ 2,521 $ 1,780 APAC (192 ) (441 ) EMEA 821 728 Total operating income $ 3,150 $ 2,067 Interest expense, net: Americas $ 274 $ 101 APAC (1 ) (1 ) EMEA 117 49 Total interest expense, net $ 390 $ 149 Other income, net: Americas $ 28 $ (7 ) APAC (6 ) (16 ) EMEA (80 ) (64 ) Total other income, net $ (58 ) $ (87 ) Income before income tax expense: Americas $ 2,219 $ 1,686 APAC (185 ) (424 ) EMEA 784 743 Total income before income tax expense $ 2,818 $ 2,005 Income tax expense: Americas $ 755 $ 370 APAC 21 (6 ) EMEA 265 187 Total income tax expense $ 1,041 $ 551 Three Months Ended March 31, 2023 2022 Net income (loss): Americas $ 1,464 $ 1,316 APAC (206 ) (418 ) EMEA 519 556 Total net income $ 1,777 $ 1,454 Net (income) loss attributable to non-controlling interest Americas $ (485 ) $ (548 ) APAC (4 ) 153 EMEA (422 ) (385 ) Total net income attributable to non-controlling interest $ (911 ) $ (780 ) Net income attributable to SPAR Group, Inc. Americas $ 979 $ 768 APAC (210 ) (265 ) EMEA 97 171 Total net income attributable to SPAR Group, Inc. $ 866 $ 674 Depreciation and amortization Americas $ 462 $ 485 APAC 13 14 EMEA 57 11 Total depreciation and amortization $ 532 $ 510 Capital expenditures: Americas $ 289 $ 466 APAC 5 5 EMEA 49 7 Total capital expenditures $ 343 $ 478
Reconciliation of Assets from Segment to Consolidated [Table Text Block]	March 31, December 31, 2023 2022 Assets: Americas $ 76,368 $ 75,440 APAC 5,332 5,952 EMEA 13,644 13,206 Total assets $ 95,344 $ 94,598
Reconciliation Of Long Lived Assets From Segments To Consolidated [Table Text Block]	March 31, December 31, 2023 2022 Long lived assets: Americas $ 4,323 $ 4,605 APAC 1,683 1,244 EMEA 284 315 Total long lived assets $ 6,290 $ 6,164
Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area [Table Text Block]	Three Months Ended March 31, 2023 2022 % of % of consolidated consolidated net revenue net revenue United States $ 26,194 40.7 % $ 23,353 39.7 % Brazil 18,082 28.1 15,568 26.4 South Africa 9,701 15.1 9,198 15.6 Mexico 2,472 3.8 2,410 4.1 China 2,677 4.2 2,860 4.8 Japan 1,553 2.4 2,023 3.4 Canada 1,830 2.8 1,647 2.8 India 1,406 2.2 1,616 2.7 Australia 465 0.7 319 0.5 Total net revenue $ 64,380 100.0 % $ 58,994 100.0 %

Note 10 - Leases (Tables)

Note 10 - Leases (Tables)	3 Months Ended
	Mar. 31, 2023
Notes Tables
Lease, Cost [Table Text Block]	Three Months Ended March 31, Lease Costs Classification 2023 2022 Operating lease cost Selling, General and Administrative Expense $ 70 $ 141 Short-term lease cost Selling, General and Administrative Expense 76 124 Variable costs Selling, General and Administrative Expense 16 29 Total lease cost $ 162 $ 294
Lessee, Operating Lease, Cash Flows [Table Text Block]	March 31, 2023 March 31, 2022 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases $ 150 $ 272 Right-of-use assets obtained in exchange for lease obligations Operating leases $ 303 -
Operating Lease, Leases Asset and Liability [Table Text Block]	March 31, 2023 December 31, 2022 Assets: Operating lease right-of-use assets $ 1,140 $ 969 Liabilities: Current portion of operating lease liabilities 457 363 Non-current portion of operating lease liabilities 683 606 Total operating lease liabilities $ 1,140 $ 969 Weighted-average remaining lease term - operating leases (in years) 1.9 2.04 Weighted-average discount rate - operating leases 6.4 % 6.4 %
Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]	Period Ending December 31, Amount 2023 $ 366 2024 398 2025 549 2026 96 2027 49 Thereafter 46 Total Lease Payments 1,504 Less: imputed interest 364 Total $ 1,140

Note 11 - Earnings Per Share (T

Note 11 - Earnings Per Share (Tables)	3 Months Ended
	Mar. 31, 2023
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Three Months Ended March 31, 2023 2022 Numerator: Net income attributable to SPAR Group, Inc. $ 866 $ 674 Denominator: Weighted-average common shares outstanding – basic 23,114 21,583 Effect of potentially dilutive securities: Stock options and unvested restricted shares 165 146 Weighted-average common shares outstanding – diluted 23,279 21,729 Basic income per common share attributable to SPAR Group, Inc. $ 0.04 $ 0.03 Diluted income per common share attributable to SPAR Group, Inc. $ 0.04 $ 0.03

Note 3 - Debt (Details Textual)

Note 3 - Debt (Details Textual) ر.س in Millions, ¥ in Millions, $ in Millions, $ in Millions

Oct. 10, 2023 USD ($)

Feb. 01, 2023 USD ($)

Jul. 01, 2022 USD ($)

Mar. 22, 2021 USD ($)

Mar. 31, 2023 USD ($)

Feb. 01, 2023 CAD ($)

Dec. 31, 2022 SAR (ر.س)

Jul. 01, 2022 CAD ($)

Mar. 31, 2022 SAR (ر.س)

Dec. 31, 2021 CNY (¥)

Dec. 31, 2020 CNY (¥)

Jan. 09, 2018 USD ($)

Oct. 31, 2017 AUD ($)

Resource Plus Acquisition Note [Member]

Debt Instrument, Interest Rate, Stated Percentage

1.85%

Debt Instrument, Face Amount

$ 2,300,000

Notes Payable

$ 700,000

Industrial Bank [Member] | SPAR China [Member]

Debt Instrument, Interest Rate, Stated Percentage

4%

Long-Term Debt

$ 400,000

Debt Instrument, Face Amount | ¥

¥ 3

Industrial Bank and Commercial Bank of China [Member] | SPAR China [Member]

Debt Instrument, Interest Rate, Stated Percentage

4.20%

Long-Term Debt

$ 300,000

Debt Instrument, Face Amount | ¥

¥ 2

Investec Bank Ltd. [Member] | SGRP Meridian [Member]

Debt Instrument, Interest Rate, Stated Percentage

11.30%

Long-Term Debt

$ 3,400,000

Debt Instrument, Face Amount | ر.س

ر.س 30

ر.س 60

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

Debt Instrument, Fee Amount

$ 28,000

Long-Term Debt

$ 14,100,000

Revolving Credit Facility [Member] | North Mill, LLC [Member] | SPAR Marketing Force [Member]

Line of Credit Facility, Maximum Borrowing Capacity

28,000,000

$ 17,500,000

$ 2

Borrowing Base Availability for Billed Receivables, Percentage

90%

85%

Borrowing Base Availability for Unbilled Receivables, Percentage

80%

70%

Debt Instrument, Covenant, Unbilled Cap

$ 7,000,000

$ 6,500,000

$ 5,500,000

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] | National Australia Bank [Member]

Line of Credit, Current

$ 0.8

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

80%

Line of Credit Facility, Interest Rate at Period End

1%

Long-Term Line of Credit, Total

$ 100,000

NM Note [Member] | North Mill, LLC [Member]

Debt Instrument, Interest Rate, Stated Percentage

9.90%

Long-Term Debt

$ 14,800,000

NM Note [Member] | North Mill, LLC [Member] | Minimum [Member]

Debt Instrument, Basis Spread on Variable Rate

6.75%

NM Note [Member] | North Mill, LLC [Member] | Prime Rate [Member]

Debt Instrument, Basis Spread on Variable Rate

1.90%

NM Note [Member] | North Mill, LLC [Member] | SPAR Canada Company [Member]

Long-Term Debt

$ 700,000

NM Notes Commencing on 10 October 2022 [Member] | North Mill, LLC [Member]

Debt Instrument, Fee Amount

$ 100,000

Debt Instrument, Facility Fee for Any Advances Other Than Under Revolving Credit Faculty, Percentage

0.80%

Debt Instrument, Fee for Each Incremental 1 Million Increase in Loan Balance in Excess of $21 Million

$ 15,000

NM Notes Commencing on 10 October 2022 [Member] | North Mill, LLC [Member] | Forecast [Member]

Debt Instrument, Fee Amount

$ 200,000

Debt Instrument, Facility Fee for Any Advances Other Than Under Revolving Credit Faculty, Percentage

0.80%

Debt Instrument, Fee for Each Incremental 1 Million Increase in Loan Balance in Excess of $21 Million

$ 15,000

Note 3 - Debt - Summary of Cred

Note 3 - Debt - Summary of Credit and Other Debt Facilities (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Interest Rate
Balance	$ 18,585	$ 17,980
Balance outstanding	$ 1,204	$ 1,376
Investec Bank Ltd. [Member]
Interest Rate	11.25%	10.50%
Balance	$ 2,224	$ 1,700
Balance outstanding	$ 1,204	$ 1,376
National Australia Bank [Member]
Interest Rate	11.10%	10.60%
Balance	$ 123	$ 156
Construction Bank [Member]
Interest Rate	4.15%	4.15%
Balance	$ 290	$ 290
Industrial Bank [Member]
Interest Rate	4%	4%
Balance	$ 435	$ 435
North Mill Capital [Member]
Interest Rate	9.90%	5.25%
Balance	$ 14,813	$ 14,399
Resouces Plus Seller Notes [Member]
Interest Rate	1.85%	1.85%
Balance	$ 700	$ 1,000

Note 3 - Debt - Unused Availabi

Note 3 - Debt - Unused Availability (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Unused Availability	$ 4,611	$ 5,446
United States / Canada [Member]
Unused Availability	4,187	4,601
AUSTRALIA
Unused Availability	423	390
SOUTH AFRICA
Unused Availability	0	454
MEXICO
Unused Availability	$ 1	$ 1

Note 5 - Common Stock (Details

Note 5 - Common Stock (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	May 24, 2022
Common Stock, Shares Authorized (in shares)	47,000,000	47,000,000
Common Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.01	$ 0.01
Dividends, Common Stock, Cash	$ 0
The 2022 Stock Repurchase Program [Member]
Stock Repurchase Program, Number of Shares Authorized to be Repurchased (in shares)			500,000

Note 6 - Preferred Stock (Detai

Note 6 - Preferred Stock (Details Textual)		3 Months Ended	12 Months Ended
	Jan. 28, 2022 shares	Mar. 31, 2023 $ / shares shares	Dec. 31, 2022 $ / shares shares	Jan. 25, 2022 $ / shares shares	Dec. 31, 2021 shares
Preferred Stock, Shares Authorized (in shares)		3,000,000
Preferred Stock, Par or Stated Value Per Share (in dollars per share) | $ / shares		$ 0.01
Conversion of Series B Preferred Stock into Common Stock [Member]
Conversion of Stock, Shares Converted (in shares)		204,753	1,145,247
Conversion of Stock, Shares Issued (in shares)		307,130	1,717,870
Series A Preferred Stock [Member]
Preferred Stock, Shares Authorized (in shares)		2,445,598	2,445,598
Preferred Stock, Par or Stated Value Per Share (in dollars per share) | $ / shares		$ 0.01	$ 0.01
Preferred Stock, Shares Outstanding (in shares)		0	0
Series A Preferred Stock [Member] | Maximum [Member]
Preferred Stock, Shares Authorized (in shares)					3,000,000
Series B Preferred Stock [Member]
Preferred Stock, Shares Authorized (in shares)		2,000,000	2,000,000	2,000,000
Preferred Stock, Par or Stated Value Per Share (in dollars per share) | $ / shares		$ 0.01	$ 0.01	$ 0.01
Preferred Stock, Convertible, Conversion Ratio				1.5
Stock Issued During Period, Shares, New Issues (in shares)	2,000,000
Preferred Stock, Shares Outstanding (in shares)		650,000	854,753
Preferred Stock, Convertible, Shares Issuable (in shares)		975,000

Note 7 - Share-based Compensa_2

Note 7 - Share-based Compensation (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Inducement Plan [Member]
Share-Based Payment Arrangement, Expense	$ 47,000	$ 110,000
Share-Based Payment Arrangement, Expense, Tax Benefit	5,100	27,000
The 2018 Plan [Member] | Restricted Stock [Member]
Share-Based Payment Arrangement, Expense	126,000	40,000
Share-Based Payment Arrangement, Expense, Tax Benefit	$ 7,700	$ 10,000

Note 8 - Related Party Transa_3

Note 8 - Related Party Transactions (Details Textual) - USD ($)		3 Months Ended
	Jan. 28, 2022	Mar. 31, 2023	Mar. 31, 2022	Jan. 27, 2022	Dec. 31, 2021
Change in Amount, Change Due to Non-cash Majority Stockholders Control Agreement, Expense		$ 0	$ (420,000)
NMS [Member] | Minimum [Member]
Percent of Reimbursement		4%
NMS [Member] | Maximum [Member]
Percent of Reimbursement		10%
NMS [Member]
Subsidiary, Ownership Percentage, Noncontrolling Owner		49%
NSRS [Member]
Subsidiary, Ownership Percentage, Noncontrolling Owner		100%
Resource Plus, Inc [Member]
Subsidiary, Ownership Percentage, Noncontrolling Owner		49%
RJ Holdings [Member]
Subsidiary, Ownership Percentage, Noncontrolling Owner		50%
Meridian [Member]
Noncontrolling Interest, Ownership Percentage by Parent		51%
Sparfacts [Member]
Noncontrolling Interest, Ownership Percentage by Parent		51%
CIC Agreement [Member]
Change in Amount, Change Due to Non-cash Majority Stockholders Control Agreement, Expense		$ 4,477,585
Preferred Stock, Shares Issued (in shares)		2,000,000			3,000,000
Preferred Stock, Shares Issuable (in shares)		3,000,000
Preferred Stock, Value, Issued, Ending Balance	$ 3,690,000
Share Price (in dollars per share)					$ 1.23
CIC Agreement [Member] | James R. Brown [Member]
Cash Payment	250,000
Related Party Transactions, Maximum Amount of Reimbursement for Legal Fees	35,000
CIC Agreement [Member] | SAS [Member]
Related Party Transactions, Settlement of Obligations and Related Claim	$ 502,585
Thenablers, Ltd. [Member] | Lazaretos Consulting Agreement [Member]
Related Party Transaction, Amounts of Transaction, Rate Per Month				$ 10,000
NMS [Member]
Majority Interest Ownership Percentage By Parent		51%
NSRS [Member]
Related Party Transaction, Amounts of Transaction		$ 1,200,000	2,100,000
Resource Plus, Inc [Member]
Majority Interest Ownership Percentage By Parent		51%
Related Party Transaction, Amounts of Transaction		$ 100,000	$ 200,000
SAS [Member] | Premium Adjustments [Member]
Related Party Transaction, Amounts of Transaction		200,000
SAS [Member] | Remaining Premium Adjustments [Member]
Related Party Transaction, Amounts of Transaction		1,100,000
William Bartels [Member]
Liability, Pension and Other Postretirement and Postemployment Benefits, Current		$ 300,000

Note 8 - Related-party Transact

Note 8 - Related-party Transactions - Transactions Between the Company and Affiliates (Details) - Related Party [Member] - USD ($) $ in Thousands		Mar. 31, 2023	Dec. 31, 2022
Due to affiliates	[1]	$ 2,855	$ 2,964
Loans Due to Affiliates [Member] | Local Investors in China [Member]
Due to affiliates	[1]	1,301
Loans Due to Affiliates [Member] | Local Investors in Mexico [Member]
Due to affiliates	[1]	623	623
Loans Due to Affiliates [Member] | Local Investors in Australia [Member]
Due to affiliates	[1]	665	693
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 to affiliates	[1]		$ 1,382
[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.

Note 9 - Segment Information -

Note 9 - Segment Information - Segment Reporting Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Revenue:	$ 64,380	$ 58,994
Operating income (loss):	3,150	2,067
Interest expense (income):	390	149
Other expense (income), net:	(58)	(87)
Income before income tax expense:	2,818	2,005
Income tax expense:	1,041	551
Net income (loss):	1,777	1,454
Net income attributable to non-controlling interest:	(911)	(780)
Net (loss) income attributable to SPAR Group, Inc.:	866	674
Depreciation and amortization:	532	510
Capital expenditures	343	478
Americas [Member]
Revenue:	48,578	42,978
Operating income (loss):	2,521	1,780
Interest expense (income):	274	101
Other expense (income), net:	28	(7)
Income before income tax expense:	2,219	1,686
Income tax expense:	755	370
Net income (loss):	1,464	1,316
Net income attributable to non-controlling interest:	(485)	(548)
Net (loss) income attributable to SPAR Group, Inc.:	979	768
Depreciation and amortization:	462	485
Capital expenditures	289	466
Asia Pacific [Member]
Revenue:	6,100	6,818
Operating income (loss):	(192)	(441)
Interest expense (income):	(1)	(1)
Other expense (income), net:	(6)	(16)
Income before income tax expense:	(185)	(424)
Income tax expense:	21	(6)
Net income (loss):	(206)	(418)
Net income attributable to non-controlling interest:	(4)	153
Net (loss) income attributable to SPAR Group, Inc.:	(210)	(265)
Depreciation and amortization:	13	14
Capital expenditures	5	5
EMEA [Member]
Revenue:	9,702	9,198
Operating income (loss):	821	728
Interest expense (income):	117	49
Other expense (income), net:	(80)	(64)
Income before income tax expense:	784	743
Income tax expense:	265	187
Net income (loss):	519	556
Net income attributable to non-controlling interest:	(422)	(385)
Net (loss) income attributable to SPAR Group, Inc.:	97	171
Depreciation and amortization:	57	11
Capital expenditures	$ 49	$ 7

Note 9 - Segment Information _2

Note 9 - Segment Information - Assets (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Assets	$ 95,344	$ 94,598
Americas [Member]
Assets	76,368	75,440
Asia Pacific [Member]
Assets	5,332	5,952
EMEA [Member]
Assets	$ 13,644	$ 13,206

Note 9 - Segment Information _3

Note 9 - Segment Information - Long Lived Assets (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Long lived assets	$ 6,290	$ 6,164
Americas [Member]
Long lived assets	4,323	4,605
Asia Pacific [Member]
Long lived assets	1,683	1,244
EMEA [Member]
Long lived assets	$ 284	$ 315

Note 9 - Segment Information _4

Note 9 - Segment Information - Geographic Data (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Net revenues	$ 64,380	$ 58,994
Geographic Concentration Risk [Member] | Revenue Benchmark [Member]
Percent of consolidated net revenue	100%	100%
UNITED STATES
Net revenues	$ 26,194	$ 23,353
UNITED STATES | Geographic Concentration Risk [Member] | Revenue Benchmark [Member]
Percent of consolidated net revenue	40.70%	39.70%
BRAZIL
Net revenues	$ 18,082	$ 15,568
BRAZIL | Geographic Concentration Risk [Member] | Revenue Benchmark [Member]
Percent of consolidated net revenue	28.10%	26.40%
SOUTH AFRICA
Net revenues	$ 9,701	$ 9,198
SOUTH AFRICA | Geographic Concentration Risk [Member] | Revenue Benchmark [Member]
Percent of consolidated net revenue	15.10%	15.60%
MEXICO
Net revenues	$ 2,472	$ 2,410
MEXICO | Geographic Concentration Risk [Member] | Revenue Benchmark [Member]
Percent of consolidated net revenue	3.80%	4.10%
CHINA
Net revenues	$ 2,677	$ 2,860
CHINA | Geographic Concentration Risk [Member] | Revenue Benchmark [Member]
Percent of consolidated net revenue	4.20%	4.80%
JAPAN
Net revenues	$ 1,553	$ 2,023
JAPAN | Geographic Concentration Risk [Member] | Revenue Benchmark [Member]
Percent of consolidated net revenue	2.40%	3.40%
CANADA
Net revenues	$ 1,830	$ 1,647
CANADA | Geographic Concentration Risk [Member] | Revenue Benchmark [Member]
Percent of consolidated net revenue	2.80%	2.80%
INDIA
Net revenues	$ 1,406	$ 1,616
INDIA | Geographic Concentration Risk [Member] | Revenue Benchmark [Member]
Percent of consolidated net revenue	2.20%	2.70%
AUSTRALIA
Net revenues	$ 465	$ 319
AUSTRALIA | Geographic Concentration Risk [Member] | Revenue Benchmark [Member]
Percent of consolidated net revenue	0.70%	0.50%

Note 10 - Leases - Lease Costs

Note 10 - Leases - Lease Costs (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Operating lease cost	$ 70	$ 141
Short-term lease cost	76	124
Variable costs	16	29
Total lease cost	$ 162	$ 294

Note 10 - Leases - Supplemental

Note 10 - Leases - Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Operating cash flows from operating leases	$ 150	$ 272
Operating leases	$ 303	$ 0

Note 10 - Leases - Leases Asset

Note 10 - Leases - Leases Assets and Liabilities (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Operating lease right-of-use assets	$ 1,140	$ 969
Current portion of operating lease liabilities	457	363
Non-current portion of operating lease liabilities	683	606
Total operating lease liabilities	$ 1,140	$ 969
Weighted-average remaining lease term - operating leases (in years) (Year)	1 year 10 months 24 days	2 years 14 days
Weighted-average discount rate - operating leases	6.40%	6.40%

Note 10 - Leases - Maturity of

Note 10 - Leases - Maturity of Lease Liability (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
2023	$ 366
2024	398
2025	549
2026	96
2027	49
Thereafter	46
Total Lease Payments	1,504
Less: imputed interest	364
Total	$ 1,140	$ 969

Note 11 - Earnings Per Share -

Note 11 - Earnings Per Share - Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Net income attributable to SPAR Group, Inc.	$ 866	$ 674
Weighted-average common shares outstanding – basic (in shares)	23,114	21,583
Stock options and unvested restricted shares (in shares)	165	146
Weighted-average common shares outstanding – diluted (in shares)	23,279	21,729
Basic income per common share attributable to SPAR Group, Inc. (in dollars per share)	$ 0.04	$ 0.03
Diluted income per common share attributable to SPAR Group, Inc. (in dollars per share)	$ 0.04	$ 0.03