SPAR (SGRP) 10-K 1 Apr 24 2023 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2023	Mar. 15, 2024
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	FY
Document Fiscal Year Focus	2023
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 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
Title of 12(b) Security	Common Stock, par value $.01 per share
Trading Symbol	SGRP
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
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
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Public Float	$ 7,145,820
Entity Common Stock, Shares Outstanding		24,215,959
Auditor Firm ID	243
Auditor Name	BDO USA, P.C.
Auditor Location	Troy, Michigan

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive (Loss) Income - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Net revenues	$ 262,747	$ 261,268
Related Party - Cost of revenues	5,197	8,804
Cost of revenues	202,070	201,452
Gross profit	55,480	51,012
Selling, general and administrative expense	43,673	41,135
Loss on sale of business	408	0
Depreciation and amortization	2,001	2,033
Impairment of goodwill	0	2,458
Operating income	9,398	5,386
Interest expense	1,919	965
Other expense (income), net	346	(482)
Income before income tax expense	7,133	4,903
Income tax expense	2,357	2,777
Net income	4,776	2,126
Net income attributable to non-controlling interest	(874)	(2,858)
Net Income (loss) attributable to SPAR Group, Inc.	$ 3,902	$ (732)
Basic earnings (loss) per common share attributable to SPAR Group, Inc. (in dollars per share)	$ 0.17	$ (0.03)
Diluted earnings (loss) per common share attributable to SPAR Group, Inc. (in dollars per share)	$ 0.16	$ (0.03)
Weighted average common shares – basic (in shares)	23,333	22,110
Weighted average common shares – diluted (in shares)	24,455	22,110
Net income	$ 4,776	$ 2,126
Other comprehensive (loss):
Foreign currency translation adjustments	1,283	(391)
Comprehensive income	6,059	1,735
Comprehensive income attributable to non-controlling interest	(317)	(2,380)
Comprehensive income (loss) attributable to SPAR Group, Inc.	$ 5,742	$ (645)

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Assets
Cash and cash equivalents	$ 10,719	$ 9,345
Accounts receivable, net	59,776	63,714
Prepaid expenses and other current assets	5,614	7,861
Total current assets	76,109	80,920
Property and equipment, net	2,871	3,261
Operating lease right-of-use assets	2,323	969
Goodwill	1,382	1,708
Intangible assets, net	1,180	2,040
Deferred income taxes	4,687	3,766
Other assets	1,729	1,934
Total assets	90,281	94,598
Liabilities and equity
Accrued expenses and other current liabilities	15,274	20,261
Customer incentives and deposits	1,905	2,399
Lines of credit and short-term loans	17,530	17,980
Current portion of operating lease liabilities	1,163	363
Total current liabilities	48,565	54,555
Operating lease liabilities, less current portion	1,160	606
Long-term debt	310	1,376
Total liabilities	50,035	56,537
Commitments and contingencies – See Note 6
Equity:
Common stock, $.01 par value: Authorized shares – 47,000,000 Issued and outstanding shares – 23,446,444 at December 31, 2023 and 23,055,633 at December 31, 2022	232	229
Treasury stock, at cost 205,485 shares at December 31, 2023 and 205,485 Shares at December 31, 2022	(285)	(285)
Additional paid-in capital	21,004	20,708
Accumulated other comprehensive loss	(3,341)	(4,941)
Retained earnings	10,609	6,707
Total SPAR Group, Inc. equity	28,226	22,427
Non-controlling interest	12,020	15,634
Total equity	40,246	38,061
Total liabilities and equity	90,281	94,598
Series A Preferred Stock [Member]
Equity:
Preferred stock	0	0
Series B Preferred Stock [Member]
Equity:
Preferred stock	7	9
Nonrelated Parties [Member]
Liabilities and equity
Accounts payable	9,488	10,588
Related Parties [Member]
Liabilities and equity
Accounts payable	$ 3,205	$ 2,964

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Dec. 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)	23,446,444	23,055,633
Common stock, shares outstanding (in shares)	23,446,444	23,055,633
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)	650,000	854,753
Preferred stock, shares outstanding (in shares)	650,000	854,753

Consolidated Statement of Stock

Consolidated Statement of Stockholders' Equity - 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	0	54
Balance at Dec. 31, 2021	$ 213	$ 0	$ (104)	$ 17,231	$ (5,028)	$ 7,439	$ 17,597	$ 37,348
Share-based compensation	$ 0	$ 0	$ 0	346	0		0	346
Exercise of stock options (in shares)	74	0	0
Exercise of stock options	$ 0	$ 0	$ 0	(118)	0	0	0	(118)
Majority shareholder agreement (in shares)	0	2,000	0
Majority shareholder agreement	$ 0	$ 20	$ 0	3,249	0	0	0	3,269
Conversion of Series B convertible preferred stock (in shares)	1,718	(1,145)	0
Conversion of Series B convertible preferred stock	$ 16	$ (11)	$ 0	0	0	0	0	5
Control change of NCI	0	0	0	0	0	0	(2,558)	(2,558)
Distribution to non-controlling investors	0	0	0	0	0	0	(1,785)	(1,785)
Repurchases of common stock	$ 0	$ 0	$ (181)	0	0	0	0	(181)
Retirement of shares (in shares)	(151)	0	0
Retirement of shares	$ 0	$ 0	$ 0	0	0	0	0	0
Other comprehensive income (loss), net of tax	0	0	0	0	87	0	(478)	(391)
Net income	0	0	0	0	0	(732)	2,858	2,126
Distribution to non-controlling investors	$ 0	$ 0	$ 0	0	0	0	(1,785)	(1,785)
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
Repurchases of common stock (in shares)	0	0	151
Share-based compensation	$ 0	$ 0	$ 0	297	0		0	297
Conversion of Series B convertible preferred stock (in shares)	307	(205)	0
Conversion of Series B convertible preferred stock	$ 3	$ (2)	$ 0	(1)	0	0	0	0
Control change of NCI	0	0	0	0	0	0	(694)	(694)
Distribution to non-controlling investors	$ 0	$ 0	$ 0	0	0	0	(3,017)	(3,017)
Retirement of shares (in shares)	(27)	0	0
Other comprehensive income (loss), net of tax	$ 0	$ 0	$ 0	0	1,600	0	(317)	1,283
Net income	0	0	0	0	0	3,902	874	4,776
Payments to Acquire NCI	0	0	0	0	0	0	(460)	(460)
Distribution to non-controlling investors	$ 0	$ 0	$ 0	0	0	0	(3,017)	(3,017)
Balance (in shares) at Dec. 31, 2023	23,241	650	205
Balance at Dec. 31, 2023	$ 232	$ 7	$ (285)	$ 21,004	$ (3,341)	$ 10,609	$ 12,020	$ 40,246

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Cash flows from operating activities:
Net income	$ 4,776	$ 2,126
Adjustments to reconcile net income to net cash provided by operating activities
Depreciation and amortization	2,001	2,033
Goodwill, Impairment Loss	0	2,458
Amortization of operating lease assets	875	646
Provision for expected credit losses	88	1,092
Deferred income tax expense	921	994
Share based compensation	297	346
Loss on disposal of business	408	0
Changes in operating assets and liabilities, net of business disposals:
Accounts receivable	3,232	(11,237)
Prepaid expenses and other assets	2,082	(3,285)
Accounts payable	(2,960)	1,718
Operating lease liabilities	(875)	(744)
Accrued expenses, other current liabilities and customer incentives and deposits	(4,024)	(1,191)
Net cash provided by (used in) operating activities	6,821	(5,044)
Cash flows from investing activities:
Cash transferred in sale of business	(1,111)	0
Purchases of property and equipment and capitalized software	(1,242)	(1,797)
Other investing	84	0
Net cash used in investing activities	(2,269)	(1,797)
Cash flows from financing activities:
Borrowings under lines of credit	103,742	30,467
Repayments under lines of credit	(104,845)	(25,648)
Proceeds from stock options exercised	0	118
Repurchase of common stock	0	(181)
Distribution to non-controlling investors	(1,673)	(1,785)
Payments to acquire noncontrolling interests	(473)	(2,558)
Proceeds from term debt	930	3,530
Payments on term debt	(701)	(454)
Net cash used in financing activities	(3,020)	3,489
Effect of foreign exchange rate changes on cash	(158)	(776)
Net increase (decrease) in cash and cash equivalents	1,374	(4,128)
Cash and cash equivalents at beginning of year	9,345	13,473
Cash and cash equivalents at end of year	10,719	9,345
Supplemental disclosure of cash flows information
Interest paid	2,331	1,200
Income taxes paid	1,585	2,287
Non-cash Majority Stockholders Agreement	$ 0	$ 3,270

Insider Trading Arrangements

Insider Trading Arrangements	12 Months Ended
	Dec. 31, 2023
Insider Trading Arr Line Items
Material Terms of Trading Arrangement [Text Block]	9B. None
Rule 10b5-1 Arrangement Adopted [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false
Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false

Note 1 - Nature of the Business

Note 1 - Nature of the Business	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	1 . e 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	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Significant Accounting Policies [Text Block]	2. Principles of Consolidation The Company consolidates its 100% 51% Use of Estimates The preparation of the consolidated financial statements in conformity with accounting principles generally accepted in the United States ("US GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the amounts disclosed for contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting year. 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 and has three Variable Interest Entities The Company consolidates all entities where a controlling financial interest exists. The Company has considered its relationships with its 51% Management performs ongoing reassessments of whether changes in the facts and circumstances regarding the Company’s involvement with a VIE will cause the consolidation conclusion to change. The consolidation status of a VIE may Cash Equivalents The Company considers all short-term, highly liquid investments with original maturities of three Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and cash equivalents. The Company maintains cash balances with high quality financial institutions and periodically evaluates the creditworthiness of such institutions. At times, the Company’s cash and cash equivalents balances with individual banking institutions are in excess of insured limits. The Company does not not 10% December 31, 2023 December 31, 2022. 10% December 31, 2023 December 31, 2022. Revenue Recognition The Company generates its revenues by providing merchandising services to its clients. Revenues are recognized when the Company satisfies a performance obligation by transferring services promised in a contract to a customer and in an amount that reflects the consideration that the Company expects to receive in exchange for those services. Performance obligations in the Company’s contracts represent distinct or separate services that we provide to the Company’s customers; generally, the Company’s contracts have a single performance obligation. If, at the outset of an arrangement, the Company determines that a contract with enforceable rights and obligations does not The Company’s merchandising services are provided over time, generally on a daily, weekly, or monthly basis, and transaction price is based on the contractually-specified rate-per-driver metric (i.e., rate per hour, rate per store visit, or rate per unit stocked). The Company recognizes revenues for its contracts based on the contractually-specified rate-per-driver metric(s) utilizing the right-to-invoice practical expedient because the Company has a right to consideration for merchandising services completed to date. In general, (i) Standard Merchandising Service Contracts have a duration of 1 3 6 6 12 6 1 3 Unbilled Accounts Receivable Unbilled accounts receivable represents services performed but not Allowance for Credit Losses The Company continually monitors the collectability of its accounts receivable based upon current client credit information and financial condition. Balances that are deemed to be uncollectible after the Company has attempted reasonable collection efforts are written off through a charge to the allowance for credit losses and a credit to accounts receivable. Accounts receivable balances, net of any applicable reserves or allowances, are stated at the amount that management expects to collect from the outstanding balances. The Company provides for probable uncollectible amounts through a charge to earnings and a credit to allowance for credit losses based in part on management’s assessment of the current status of individual accounts. Based on management’s assessment, the Company established an allowance for credit losses of $1.5 million and $1.6 million at December 31, 2023, 2022, December 31, 2023 2022, Leases The Company determines if a contract contains a lease at inception. The Company’s material operating leases consist of office space and equipment. The Company recognizes a right-of-use ("ROU”) asset and lease liability for operating leases with a term of greater than one 1 2 3 one Property and Equipment, Net Property and equipment, including leasehold improvements, are stated at cost, net of accumulated depreciation. Depreciation is computed using the straight-line method over the estimated useful lives of the related assets, which range from three seven three seven three five three fifteen Internal Use Software The Company capitalizes certain costs associated with its internally developed software. The Company capitalizes the costs of materials and services incurred in developing or obtaining internal use software and such costs include, but are not Impairment of Long-Lived Assets The Company continually monitors events and changes in circumstances that could indicate that the carrying amounts of the Company’s property and equipment and may not not may Intangible Assets, Net Intangible assets consist primarily of customer contracts and lists, trade names, patents and non-compete agreements, all of which have a finite useful life. Intangible assets are amortized based on the pattern in which the economic benefits of the intangible assets are estimated to be realized. When facts and circumstances indicate that the carrying value of definite-lived intangible assets may not Goodwill Goodwill may October 31 st first not not not, not not Treasury Stock The Company records treasury stock activities under the cost method whereby the cost of the acquired stock is recorded as treasury stock. The Company’s accounting policy upon the formal retirement of treasury stock is to deduct the par value from the Company’s common stock and to reflect any excess of cost over par value as a reduction to additional paid-in capital (to the extent created by previous issuances of the shares). Noncontrolling Interest The Company recognizes noncontrolling interest related to VIEs, in which the Company is the primary beneficiary, as equity in the consolidated financial statements separate from the parent entity’s equity. The amount of net income or loss attributable to noncontrolling interests is included in consolidated net income on the face of the consolidated statements of operations and comprehensive loss. Changes in the parent entity’s ownership interest in a subsidiary that do not Advertising and Promotional Expenses Advertising and promotional expenses are included in selling, general and administrative expenses within the consolidated statements of operations and comprehensive loss and are expensed when incurred. Advertising and promotional expenses were $9,466 and $19,549 during the years ended December 31, 2023 2022, Share-Based Compensation The Company measures all share-based awards granted to employees and directors based on the fair value on the date of the grant and recognizes compensation expense for those awards, over the requisite service period, which is generally the vesting period of the respective award, on a straight-line basis for the entire award. The fair value of stock options is estimated on the date of grant using the Black-Scholes option-pricing model, which requires inputs based on certain subjective assumptions, including the fair market value of the Company’s common stock, expected stock price volatility, the expected term of the option, the risk-free interest rate for a period that approximates the expected term of the option, and the Company’s expected dividend yield. The Company classifies share-based compensation expense in its consolidated statements of operations and comprehensive (loss) income in the same manner in which the award recipient’s payroll costs are classified or in which the award recipient’s service payments are classified. The Company made a policy election to estimate the number of share-based compensation awards that are expected to vest to determine the amount of compensation expense recognized in earnings. Forfeiture estimates are revised if subsequent information indicates that the actual number of forfeitures is likely to differ from previous estimates. Excess tax benefits are realized from the exercise of stock options and are reported as a financing cash inflow in the consolidated statement of cash flows. Fair Value Measurements Fair value is defined as the price that would be received upon the sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The US GAAP fair value framework uses a three one three ● Level 1 ● Level 2 not ● Level 3 no If the inputs used to measure the fair value fall within different levels of the hierarchy, the fair value is determined based upon the lowest level input that is significant to the fair value measurement. Whenever possible, the Company uses quoted market prices to determine fair value. In the absence of quoted market prices, the Company uses independent sources and data to determine fair value. Due to their short-term nature, the carrying amounts of cash and cash equivalents, accounts receivable, accounts payable, and accrued expenses approximated the fair values (Level 1 December 31, 2023 2022 2 Income Taxes Income tax provisions and benefits are made for taxes currently payable or refundable, and for deferred income taxes arising from future tax consequences of events that were recognized in the Company’s financial statements or tax returns and tax credit carry forwards. The effects of income taxes are measured based on enacted tax laws and rates applicable to periods in which the differences are expected to reverse. If necessary, a valuation allowance is established to reduce deferred income tax assets to an amount that will more likely than not The calculation of income taxes involves dealing with uncertainties in the application of complex tax regulations. The Company recognizes liabilities for uncertain tax positions based on a two first not second 50% not Recently Adopted Accounting Pronouncements In June 2016, No. 2016 13, Financial Instruments Credit Losses (Topic 326 ASU No. 2016 13 ) No. 2016 13 January 1, 2023. not December 31, 2023. Recently Issued Accounting Pronouncements Not In August 2023, No. 2023 05, Business Combinations – Joint Venture Formations (Subtopic 805 January 1, 2025. not In November 2023, No. 2023 07, (Topic 280 January 1, 2024 In December 2023, No. 2023 09, (Topic 740 January 1, 2025.

Note 3 - Supplemental Balance S

Note 3 - Supplemental Balance Sheet Information	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Supplemental Balance Sheet Disclosures [Text Block]	3. December 31, Accounts receivable, net, consists of the following: 2023 2022 (in thousands) Trade $ 51,567 $ 53,658 Unbilled 6,537 10,436 Non-trade 3,133 1,274 Gross Accounts Receivable 61,237 65,368 Less allowance for credit losses (1,461 ) (1,654 ) Accounts Receivable, net $ 59,776 $ 63,714 December 31, Activity in allowance for credit losses 2023 2022 (in thousands) Beginning balance in allowance for credit losses $ 1,654 $ 564 Current provision for expected credit losses 261 1,269 Allowances associated with businesses sold (281 ) - Write-offs charged against the allowance (126 ) (179 ) Recoveries of amounts previously written off (47 ) - Ending balance in allowance for credit losses $ 1,461 $ 1,654 December 31, Property and equipment consist of the following: 2023 2022 (in thousands) Equipment $ 5,062 $ 5,109 Furniture and fixtures 2,330 2,319 Leasehold improvements 366 352 Capitalized software development costs 18,336 17,298 26,094 25,078 Less accumulated depreciation and amortization (23,223 ) (21,817 ) Property and equipment, net $ 2,871 $ 3,261 Depreciation expense (including amortization of internal use software and intangible assets as described below) was $2.0 million and $2.0 million for the years ended December 31, 2023 2022, December 31, 2023 2022, December 31, 2023 2022, Americas Asia-Pacific EMEA Total Goodwill (in thousands) Balance at January 1, 2022 Aggregate goodwill acquired $ 3,728 $ - $ 438 $ 4,166 Accumulated impairment losses $ (2,458 ) $ - $ - $ (2,458 ) Balance at December 31, 2022 $ 1,270 $ - $ 438 $ 1,708 Change in goodwill due to impact of foreign currency $ 7 $ - $ 7 Sale of business (333 ) – – (333 ) Balance at December 31, 2023 $ 944 $ - $ 438 $ 1,382 Goodwill is generally deductible for tax purposes, except for the portion related to purchase accounting step-up goodwill. For the years ended December 31, 2023 2022, Goodwill Impairment of Resource Plus of North Florida, Inc. The Company acquired Resource Plus of North Florida, Inc. ("Resource Plus”) in 2018 December 31, 2022, not Key assumptions include management's estimates of forecasted revenue and forecasted cash flows. Fair value determinations require considerable judgment and are sensitive to changes in underlying assumptions, estimates, and market factors. Estimating the fair value of individual reporting units requires the Company to make assumptions and estimates regarding its future plans, as well as industry, economic, and regulatory conditions. These assumptions and estimates include estimated future annual net cash flows, income tax considerations, discount rates, growth rates, and other market factors. The Company’s expectations also include certain assumptions that could be negatively impacted if the Company is unable to meet its cost expectations in relation to inflation. If current expectations of future growth rates and margins are not , one The impairment test indicated the goodwill of Resource Plus was fully impaired and the Company recorded an impairment loss of $2.0 million during the year ended December 31, 2022. Goodwill Impairment of SPAR TODOPROMO, SAPI, de CV The Company acquired SPAR TODOPROMO, SAPI, de CV ("SPAR Mexico”) in 2011 December 31, 2022, not December 31, 2022. Intangible Assets December 31, Intangible assets consist of the following: 2023 2022 (in thousands) Customer contracts and lists $ 3,011 $ 3,543 Trade names 900 900 Patents 870 870 Non-compete - 520 4,781 5,833 Less accumulated amortization (3,601 ) (3,793 ) Intangible assets, net $ 1,180 $ 2,040 The decline in gross intangible assets of $1.1 million is due to the sale of NMS and Australia. Please see note 10. Related Party Transactions The Company is amortizing its intangible assets over lives ranging from 5 25 December 31, 2023 2022 The annual amortization for each of the following years succeeding December 31, 2023 (in thousands) Year Amount 2024 $ 172 2025 188 2026 188 2027 91 2028 36 Thereafter 504 Total $ 1,180 December 31, Accrued expenses and other current liabilities: 2023 2022 (in thousands) Taxes payable $ 1,598 $ 2,660 Accrued salaries and wages 9,206 9,327 Accrued accounting and legal expenses 1,018 2,186 Accrued third party labor 1,477 2,411 Other 1,975 3,677 Accrued expenses and other current liabilities $ 15,274 $ 20,261

Note 4 - Debt

Note 4 - Debt	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Debt Disclosure [Text Block]	4. 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 On March 27, 2024, October 10, 2024 October 10, 2025. 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 December 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 December 31, 2023. not Resource Plus – Seller Notes Effective with the closing of the Company's acquisition of Resource Plus in 2018, December 31, 2023, January 2024, International Credit Facilities In December 2020, December 22 2023, December 2024. In December 2021, July 2023 November 2023 November 2024. In March 2022, July 2025. SGRP Meridian is in compliance with these covenants as of December 31, 2023 Summary of the Company s lines of credit and short-term loans (in thousands): Interest Rate as of Balance as of Interest Rate as of Balance as of December 31, 2023 December 31, 2023 December 31, 2022 December 31, 2022 USA - North Mill Capital 10.40 % $ 12,475 5.25 % $ 14,399 USA - Resource Plus Sellers 1.85 % 1,120 1.85 % 1,000 Australia - National Australia Bank N/A - 10.60 % 156 South Africa - Investec Bank Ltd. 11.75 % 3,369 10.50 % 1,700 China- Industrial Bank 3.56 % 283 4.00 % 435 China- Industrial and Commercial Bank of China 4.00 % 283 4.15 % 290 Total $ 17,530 $ 17,980 Summary of Unused Company Credit and Other Debt Facilities (in thousands) : December 31, 2023 December 31, 2022 Unused Availability: United States $ 6,525 $ 4,601 Mexico – 1 Australia – 390 South Africa 2,064 454 Total Unused Availability $ 8,589 $ 5,446 Summary of the Company s Long- term debt (dollars in thousands): Interest Rate as of Balance Outstanding Interest Rate as of Balance Outstanding December 31, 2023 December 31, 2023 December 21, 2022 December 31, 2022 South Africa - Investec Bank Ltd. 11.75 % $ 310 10.50 % $ 1,376 Total $ 310 $ 1,376

Note 5 - Income Taxes

Note 5 - Income Taxes	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Income Tax Disclosure [Text Block]	5. Beginning in 2018, "Act two 2 GILTI BEAT December 31, 2023 December 31, 2022 three Income (loss) before income taxes is summarized as follows (in thousands): Year Ended December 31, 2023 2022 Domestic $ (2,134 ) $ (4,079 ) Foreign 9,267 8,982 Total: $ 7,133 $ 4,903 The income tax expense (benefit) is summarized as follows (in thousands): Year Ended December 31, 2023 2022 Current: Federal $ (54 ) $ 24 Foreign 2,311 2,705 State 150 66 Deferred: Federal (145 ) (128 ) Foreign 91 317 State 4 (207 ) Net expense $ 2,357 $ 2,777 The provision for income taxes is different from that which would be obtained by applying the statutory federal income tax rate to income before income taxes. The items causing this difference are as follows (dollars in thousands): Year Ended December 31, 2023 Rate 2022 Rate Provision for income taxes at federal statutory rate $ 1,498 21.0 % $ 1,030 21.0 % State income taxes, net of federal benefit 123 1.7 % (125 ) (2.5 )% Permanent differences 282 4.0 % (19 ) (0.4 )% Goodwill adjustment - - 517 10.5 % Section 162(m) adjustment 55 0.8 % - - Return to provision adjustment (339 ) (4.8 )% (223 ) (4.5 )% Foreign tax rate differential 877 12.3 % 1,016 20.7 % GILTI tax - - 323 6.6 % Sale of membership interest 149 2.1 % - - Change in valuation allowance (268 ) (3.8 )% 308 6.3 % Other (20 ) (0.3 )% (50 ) (1.1 )% Net expense $ 2,357 33.0 % $ 2,777 56.6 % In 2023, Deferred taxes consist of the following (in thousands): December 31, 2023 2022 Deferred tax assets: Net operating loss carry forwards $ 2,270 $ 2,627 Capital loss carry forwards 58 - Federal Research and Development Credit 240 240 Foreign withholding tax 316 - Deferred revenue – 86 Accrued payroll 155 270 Outside basis in domestic partnership – 16 Allowance for credit losses and other receivable 63 327 Share-based compensation expense 253 326 Business interest limitation 519 340 Operating lease liability 504 134 Capitalized software development costs 63 - Other 1,371 739 Total deferred tax assets, gross 5,812 5,105 Valuation allowance (242 ) (611 ) Total deferred tax assets 5,570 4,494 Deferred tax liabilities: Goodwill & Intangible assets of subsidiaries 324 376 Capitalized software development costs - 135 Right to Use Asset 504 134 Depreciation 55 83 Total deferred tax liabilities 883 728 Net deferred income taxes $ 4,687 $ 3,766 As of December 31, 2023, no 2027 2031. 2024 2041. 2028. 2031 2035. no 2028, 2033, Management assesses the available positive and negative evidence to estimate if sufficient future taxable income will be generated to use the existing net deferred tax assets. U.S.-based net deferred tax assets are approximately $2.3 million. Management continues to monitor its operating performance and currently believes that the achievement of the required future taxable income necessary to realize these deferred assets is more likely than not. not not not A reconciliation of the beginning and ending amount of uncertain tax position reserves is as follows (in thousands): Year Ended December 31, 2023 2022 Beginning balance $ 46 $ 42 Additions based on tax positions related to the current year 8 4 Removal for tax provisions of prior years - – Ending balance $ 54 $ 46 The provision for income taxes includes the impact of uncertain tax position reserves and changes to reserves that are considered appropriate. As of December 31, 2023, 2023 December 31, 2023 2022, $.8 $.3 December 31, 2022, not 12 not Details of the Company's tax reserves at December 31, 2023 Taxes Interest Penalty Total Tax Liability Domestic State $ 54 $ 17 $ 15 $ 86 Federal – – – – International – – – – Total reserve $ 54 $ 17 $ 15 $ 86 In management's view, the Company's tax reserves at December 31, 2023 2022, not SPAR and its subsidiaries file numerous consolidated, combined and separate company income tax returns in the U.S. Federal jurisdiction and in many U.S. states and foreign jurisdictions. With few exceptions, SPAR is subject to U.S. Federal, state and local income tax examinations for the years 2020

Note 6 - Commitments and Contin

Note 6 - Commitments and Contingencies	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	6. Legal Matters The Company is a party to various legal actions and administrative proceedings arising in the normal course of business. In the opinion of Company's management, resolution of these matters is not In the year ended December 31, 2022, January 28, 2022. 10, Related Party Transactions All prior litigations associated with the Company through SPAR Business Services, Inc., a corporation ("SBS") and its independent contractors have been resolved, including the claims of SBS and the Company in the SBS bankruptcy and settlement, and all additional related claims raised later by SBS and Robert G Brown were released by them in the CIC Agreement. In the year ended December 31, 2022,

Note 7 - Common Stock

Note 7 - Common Stock	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Common Stock [Text Block]	7. As of December 31, 2023, one may No In May 2022, 2022 "2022 May 2023. December 31, 2022, 2022 no

Note 8 - Preferred Stock

Note 8 - Preferred Stock	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Preferred Stock [Text Block]	8. The Corporation’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 10 . not In January 2022, 10. During the year ended December 31, 2022, December 31, 2022, During the year ended December 31, 2023, December 31, 2023. December 31, 2023, Once the shares of Series B Preferred Stock are fully retired, SGRP may

Note 9 - Retirement Plans

Note 9 - Retirement Plans	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Retirement Benefits [Text Block]	9. The Company has a 401 December 31, 2023 2022,

Note 10 - Related Party Transac

Note 10 - Related Party Transactions	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	10. Domestic Related Party Transaction s Change of Control, Voting and Restricted Stock Agreement The Change of Control, Voting and Restricted Stock Agreement (the "CIC Agreement") became effective on January 28, 2022, 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: a. 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 b. 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, c. 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 James R. Brown, Sr. Advisor Agreement On January 25, 2022, January 26, 2022, January 25, 2022, one 1 December 31, 2022. 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 Resource Plus, is a consolidated domestic subsidiary of the Company and is owned jointly by the Company and by Mr. Richard Justus. Mr. Justus has an ownership interest in RJ Holdings which owns the buildings where Resource Plus is headquartered and operates. Both buildings are subleased to Resource Plus. On December 1, 2021, December 31, 2023 2022, Prior to December 31, 2023, NMS NMA not December 31, 2022 2023, December 2023, On December 22, 2023, December 31, 2023. 1 January 2024; ( 2 January 31, 2024; 3 December 31, 2023. December 31, 2023 not not International Related Party Services The Company's principal Brazilian subsidiary, SPAR BSMT, is owned 51% September 13, 2016. Prior to December 31, 2023, December 2023, On December 22, 2023, 1 one 2 3 December 31, 2023. 2023 Summary of Certain Related Party Transactions The following costs of affiliates were charged to the Company (in thousands): Year Ended December 31, 2023 2022 Services provided by affiliates: National Remodel & Setup Services (NRSS) (1) $ 5,173 $ 8,565 Consulting and administrative services (RJ Holdings) (2) 472 477 Office lease expenses (RJ Holdings) (2) 8 248 Consulting and administrative fees (SPARFACTS) (2) 112 431 Other (2) 178 157 Total services provided by affiliates $ 5,943 $ 9,878 Due to affiliates consists of the following (in thousands): December 31, 2023 2022 Loans from local investors:(3) China $ 2,316 $ 1,382 Mexico 623 623 Australia - 693 Resource Plus 266 266 Total due to affiliates $ 3,205 $ 2,964 ( 1 no ( 2 ( 3 no Bartels' Retirement and Director Compensation William H. Bartels retired as an employee of the Company as of January 1, 2020. one Effective as of January 18, 2020, five January 1, 2020, December 31, 2024 ( December 31, 2020, December 31, 2023 2022 The Corporation prepared a 2022 2022 no On and effective as of March 24, 2022, three one third three 90% 2022 2022 120% not December 31, 2023 December 31, 2022, Other Related Party Transactions and Arrangements SPAR Business Services, Inc. (" SBS not SAS not Change of Controls, Voting and Restricted Stock Agreement In July 1999

Note 11 - Share-based Compensat

Note 11 - Share-based Compensation	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	11. As of December 31, 2023, 2008 2018 2020 2021 one four December 31, 2023, no Stock options 2008 Plan Summary 2008 December 31, 2023 2022 Weighted- Weighted- Average Aggregate Average Remaining Intrinsic Exercise Contractual Value Option Awards Shares Price Term (Years) (thousands) Outstanding at January 1, 2022 691,162 $ 1.53 2.60 $ 72 Granted – – – – Exercised / cancelled (57,500 ) 1.07 – 10 Forfeited or expired (120,562 ) – – – Outstanding at December 31, 2022 513,100 1.63 2.16 68 Granted – – Exercised / cancelled – – Forfeited or expired (291,100 ) 2.10 Outstanding at December 31, 2023 $ 222,000 $ 1.01 3.27 $ 12 Exercisable at December 31, 2023 222,000 $ 1.01 3.27 $ 12 The Company recognized no December 31, 2023 2022 2018 Plan Summary 2018 December 31, 2023 2022 Weighted- Weighted- Average Aggregate Average Remaining Intrinsic Exercise Contractual Value Option Awards Shares Price Term (Years) (thousands) Outstanding at January 1, 2022 160,000 $0.93 6.82 $31 Granted – – – – Exercised/cancelled (12,500 ) 0.76 – 8 Forfeited or expired (2,500 ) – – – Outstanding at December 31, 2022 145,000 $0.94 5.79 $52 Granted – – Exercised – – Forfeited or expired – – Outstanding at December 31, 2023 145,000 $0.94 4.79 $26 Exercisable at December 31, 2023 145,000 $0.94 4.79 $26 No 2023 2018 December 31, 2023 2022 The Company recognized $1,000 and $6,000 in stock-based compensation expense relating to stock option awards during the years ended December 31, 2023 2022, December 31, 2023 2022 As of December 31, 2023, no 2018 2020 Plan Summary 2020 December 31, 2023 2022 Weighted- Weighted- Average Aggregate Average Remaining Intrinsic Exercise Contractual Value Option Awards Shares Price Term (Years) (thousands) Outstanding at January 1, 2022 385,000 $1.55 4.10 $- Granted – – – – Exercised/cancelled – – – – Forfeited or expired (10,000 ) – – – Outstanding at December 31, 2022 375,000 $1.55 3.10 $- Granted – Exercised – Forfeited or expired (20,000 ) – – – Outstanding at December 31, 2023 355,000 $1.55 2.10 $- Exercisable at December 31, 2023 177,500 $1.55 2.10 $- No 2023 2020 December 31, 2023 2022 The Company recognized $47,000 and $58,000 in stock-based compensation expense relating to stock option awards during the years ended December 31, 2023 2022, December 31, 2023 2022 As of December 31, 2023, 1.1 CFO Inducement Plan Summary CFO Inducement Plan Stock option award activity for the years ended December 31, 2023 2022 Weighted- Weighted- Average Aggregate Average Remaining Intrinsic Exercise Contractual Value Option Awards Shares Price Term (Years) (thousands) Outstanding at January 1, 2022 150,000 0.85 8.67 57 Granted – – – – Exercised/cancelled (50,000 ) 0.85 – – Forfeited or expired – – – – Outstanding at December 31, 2022 100,000 $ 0.85 7.67 $ 45 Granted Exercised Forfeited or expired (100,000 ) $ 0.85 – – Outstanding at December 31, 2023 $ - $ - $ - $ - Exercisable at December 31, 2023 $ - $ - $ - $ - No stock options were granted in 2023 December 31, 2023 2022 The Company recognized a benefit of $6,000 and expense of $19,000 relating to stock option awards during the years ended December 31, 2023 2022, December 31, 2023 2022 As of December 31, 2023, no CEO Inducement Plan Summary CEO Inducement Plan stock option award activity for the years ended December 31, 2023 2022 Weighted- Weighted- Average Aggregate Average Remaining Intrinsic Exercise Contractual Value Option Awards Shares Price Term (Years) (thousands) Outstanding at January 1, 2022 630,000 $ 1.90 9.15 $ - Granted – – – – Exercised/cancelled – – – – Forfeited or expired – – – – Outstanding at December 31, 2022 630,000 $ 1.90 8.15 $ - Granted – – – – Exercised – – – – Forfeited or expired – – – – Outstanding at December 31, 2023 630,000 $ 1.90 7.15 $ - Exercisable at December 31, 2023 630,000 $ 1.90 7.15 $ - No 2023 December 31, 2023 2022 The Company recognized $0 and $85,000 in stock-based compensation expense relating to stock option awards during the years ended December 31, 2023 2022, December 31, 2023 2022, As of December 31, 2023, no Restricted Stock Units The following table summarizes the activity for Restricted Stock Unit (RSU) awards during the years ended December 31, 2023 2022 Weighted- Average Grant Date Fair Value Shares per Share Unvested at January 1, 2022 138,090 $ 1.85 Granted – – Vested (99,415 ) 1.86 Forfeited – – Unvested at December 31, 2022 38,675 $ 1.81 Granted 304,513 1.16 Vested (100,337 ) 1.20 Forfeited (16,575 ) 1.81 Unvested at December 31, 2023 226,276 $ 1.19 During the years ended December 31, 2023 2022, December 31, 2023 2022 December 31, 2023 Phantom Stock Awards See Note 10, Related Party Transactions

Note 12 - Segment Information

Note 12 - Segment Information	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	12. The Company reports net revenues from operating income by reportable segment. Reportable segments are components of the Company for which separate financial information is available that is evaluated on a regular basis by the chief operating decisionmaker in deciding how to allocate resources and in assessing performance. The Company provides similar merchandising and marketing services throughout the world, operating within three may (in Thousands) Year Ended December 31, 2023 2022 Net revenues Americas $ 203,705 $ 198,581 Asia - Pacific 24,480 26,009 EMEA 34,562 36,678 Total Net revenues $ 262,747 $ 261,268 Operating Income (loss) Americas $ 7,240 $ 4,103 Asia - Pacific (599 ) (1,621 ) EMEA 2,757 2,904 Total Operating Income (loss) $ 9,398 $ 5,386 Interest expense Americas $ 1,388 $ 675 Asia - Pacific 122 39 EMEA 409 251 Total Interest expense $ 1,919 $ 965 Other expense (income), net Americas $ 1,070 $ (38 ) Asia - Pacific (759 ) (62 ) EMEA 35 (382 ) Total Other expense (income), net $ 346 $ (482 ) Income before income tax expense Americas $ 4,304 $ 3,466 Asia - Pacific 236 (1,598 ) EMEA 2,593 3,035 Total Income before income tax expense $ 7,133 $ 4,903 Income tax expense Americas $ 1,543 $ 1,949 Asia - Pacific 62 (18 ) EMEA 752 846 Total Income tax expense $ 2,357 $ 2,777 Net income Americas $ 3,236 $ 1,517 Asia - Pacific (24 ) (1,580 ) EMEA 1,564 2,189 Total Net income $ 4,776 $ 2,126 Net income (loss) attributable to non-controlling interest Americas $ (492 ) $ 1,857 Asia - Pacific 33 (650 ) EMEA 1,333 1,651 Total Net income (loss) attributable to non-controlling interest $ 874 $ 2,858 Net Income (loss) attributable to SPAR Group, Inc. Americas $ 3,729 $ (340 ) Asia - Pacific (57 ) (930 ) EMEA 230 538 Total Net Income (loss) attributable to SPAR Group, Inc. $ 3,902 $ (732 ) Depreciation and amortization: Americas $ 1,737 $ 1,821 Asia - Pacific 94 104 EMEA 170 108 Total Depreciation and amortization: $ 2,001 $ 2,033 Impairment of goodwill Americas $ - $ 2,458 Asia - Pacific - - EMEA - - Total Impairment of goodwill $ - $ 2,458 Capital expenditures: Americas $ 1,077 $ 1,805 Asia - Pacific 71 20 EMEA 101 100 Total Capital expenditures: $ 1,249 $ 1,925 There were no 2023 2022. December 31, 2023 2022 Assets: Americas $ 71,372 $ 75,440 Asia - Pacific 13,361 5,952 EMEA 5,548 13,206 Total assets $ 90,281 $ 94,598 Geographic Data Year Ended December 31, 2023 2022 Net international revenue: % of consolidated net revenue % of consolidated net revenue United States $ 104,647 39.8 % $ 112,327 43.0 % Brazil 74,873 28.5 68,301 26.1 % South Africa 34,562 13.2 36,678 14.0 Mexico 11,691 4.4 9,706 3.7 China 10,167 3.9 10,931 4.2 Japan 6,256 2.4 7,133 2.7 India 6,148 2.3 6,276 2.4 Canada 12,494 4.8 8,247 3.2 Australia 1,909 0.7 1,669 0.6 Total net international revenue $ 262,747 100.0 % $ 261,268 100.0 % (in thousands) Year Ended December 31, 2023 2022 Long lived assets: Americas $ 4,585 $ 4,605 Asia - Pacific 1,015 1,244 EMEA 745 315 Total long lived assets $ 6,345 $ 6,164

Note 13 - Earnings Per Share

Note 13 - Earnings Per Share	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Earnings Per Share [Text Block]	13. The following table sets forth the computations of basic and diluted earnings per share (in thousands, except per share data): Year Ended December 31, 2023 2022 Numerator: Net income attributable to SPAR Group, Inc. $ 3,902 $ (732 ) Denominator: Shares used in basic net income per share calculation 23,333 22,110 Effect of diluted securities: Stock options and unvested restricted shares 147 – Convertible Series B Preferred Stock 975 – Shares used in diluted net income per share calculations 24,455 22,110 Basic net income (loss) per common share: $ 0.17 $ (0.03 ) Diluted net income (loss) per common share: $ 0.16 $ (0.03 ) The Company excluded 1,753,100 stock options, 38,675 RSUs and 854,753 shares of Series B convertible preferred stock, from the computation of diluted net loss per share for the year ended December 31, 2022

Note 14 - Leases

Note 14 - Leases	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Lessee, Operating Leases [Text Block]	14. 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): Year Ended Year Ended Lease Costs Classification December 31, 2023 December 31, 2022 Operating lease cost Selling, General and Administrative Expense $ 875 $ 470 Short-term lease cost Selling, General and Administrative Expense 378 502 Variable costs (1) Selling, General and Administrative Expense - 20 Total lease cost $ 1,253 $ 992 ( 1 The following includes supplemental information for the periods presented (in thousands). Year Ended Year Ended December 31, 2023 December 31, 2022 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases $ 875 $ 997 Right-of-use assets obtained in exchange for lease obligations Operating leases $ 2,229 $ - Balance sheet information related to leases consisted of the following as of the periods presented (in thousands): Leases December 31, 2023 December 31, 2022 Assets: Operating lease right-of-use assets $ 2,323 $ 969 Liabilities: Current portion of operating lease liabilities 1,163 363 Non-current portion of operating lease liabilities 1,160 606 Total operating lease liabilities $ 2,323 $ 969 Weighted average remaining lease term - operating leases (in years) 2.64 2.04 Weighted average discount rate - operating leases 8.8 % 6.4 % The following table summarizes the maturities of lease liabilities as of December 31, 2023 ( For the Year Ended December 31, Amount 2024 $ 1,315 2025 838 2026 188 2027 155 2028 112 Thereafter 5 Total future operating lease liability $2,613 Less: present value discount 290 Present value of operating lease liabilities $2,323

Note 15 - Subsequent Events

Note 15 - Subsequent Events	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Subsequent Events [Text Block]	15. Agreement to sell the Company s ownership interest in its South African Joint Venture On February 7, 2024, 401 December 31, 2023), second 2024. Agreement to sell the Company s ownership interest in its Chinese Joint Venture On February 23, 2024, Agreement to sell the Company s Brazilian subsidiary that owns its interest in its Brazilian Joint Venture On March 26, 2024, JKC second 2024.

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 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 consolidated financial statements in conformity with accounting principles generally accepted in the United States ("US GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the amounts disclosed for contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting year. 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 and has three
Consolidation, Variable Interest Entity, Policy [Policy Text Block]	Variable Interest Entities The Company consolidates all entities where a controlling financial interest exists. The Company has considered its relationships with its 51% Management performs ongoing reassessments of whether changes in the facts and circumstances regarding the Company’s involvement with a VIE will cause the consolidation conclusion to change. The consolidation status of a VIE may
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash Equivalents The Company considers all short-term, highly liquid investments with original maturities of three
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and cash equivalents. The Company maintains cash balances with high quality financial institutions and periodically evaluates the creditworthiness of such institutions. At times, the Company’s cash and cash equivalents balances with individual banking institutions are in excess of insured limits. The Company does not not 10% December 31, 2023 December 31, 2022. 10% December 31, 2023 December 31, 2022.
Revenue [Policy Text Block]	Revenue Recognition The Company generates its revenues by providing merchandising services to its clients. Revenues are recognized when the Company satisfies a performance obligation by transferring services promised in a contract to a customer and in an amount that reflects the consideration that the Company expects to receive in exchange for those services. Performance obligations in the Company’s contracts represent distinct or separate services that we provide to the Company’s customers; generally, the Company’s contracts have a single performance obligation. If, at the outset of an arrangement, the Company determines that a contract with enforceable rights and obligations does not The Company’s merchandising services are provided over time, generally on a daily, weekly, or monthly basis, and transaction price is based on the contractually-specified rate-per-driver metric (i.e., rate per hour, rate per store visit, or rate per unit stocked). The Company recognizes revenues for its contracts based on the contractually-specified rate-per-driver metric(s) utilizing the right-to-invoice practical expedient because the Company has a right to consideration for merchandising services completed to date. In general, (i) Standard Merchandising Service Contracts have a duration of 1 3 6 6 12 6 1 3
Trade and Other Accounts Receivable, Unbilled Receivables, Policy [Policy Text Block]	Unbilled Accounts Receivable Unbilled accounts receivable represents services performed but not
Receivables, Trade and Other Accounts Receivable, Allowance for Doubtful Accounts, Policy [Policy Text Block]	Allowance for Credit Losses The Company continually monitors the collectability of its accounts receivable based upon current client credit information and financial condition. Balances that are deemed to be uncollectible after the Company has attempted reasonable collection efforts are written off through a charge to the allowance for credit losses and a credit to accounts receivable. Accounts receivable balances, net of any applicable reserves or allowances, are stated at the amount that management expects to collect from the outstanding balances. The Company provides for probable uncollectible amounts through a charge to earnings and a credit to allowance for credit losses based in part on management’s assessment of the current status of individual accounts. Based on management’s assessment, the Company established an allowance for credit losses of $1.5 million and $1.6 million at December 31, 2023, 2022, December 31, 2023 2022,
Lessee, Leases [Policy Text Block]	Leases The Company determines if a contract contains a lease at inception. The Company’s material operating leases consist of office space and equipment. The Company recognizes a right-of-use ("ROU”) asset and lease liability for operating leases with a term of greater than one 1 2 3 one
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment, Net Property and equipment, including leasehold improvements, are stated at cost, net of accumulated depreciation. Depreciation is computed using the straight-line method over the estimated useful lives of the related assets, which range from three seven three seven three five three fifteen
Internal Use Software, Policy [Policy Text Block]	Internal Use Software The Company capitalizes certain costs associated with its internally developed software. The Company capitalizes the costs of materials and services incurred in developing or obtaining internal use software and such costs include, but are not
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Impairment of Long-Lived Assets The Company continually monitors events and changes in circumstances that could indicate that the carrying amounts of the Company’s property and equipment and may not not may
Goodwill and Intangible Assets, Intangible Assets, Policy [Policy Text Block]	Intangible Assets, Net Intangible assets consist primarily of customer contracts and lists, trade names, patents and non-compete agreements, all of which have a finite useful life. Intangible assets are amortized based on the pattern in which the economic benefits of the intangible assets are estimated to be realized. When facts and circumstances indicate that the carrying value of definite-lived intangible assets may not
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]	Goodwill Goodwill may October 31 st first not not not, not not
Treasury Stock [Policy Text Block]	Treasury Stock The Company records treasury stock activities under the cost method whereby the cost of the acquired stock is recorded as treasury stock. The Company’s accounting policy upon the formal retirement of treasury stock is to deduct the par value from the Company’s common stock and to reflect any excess of cost over par value as a reduction to additional paid-in capital (to the extent created by previous issuances of the shares).
Noncontrolling Interest [Policy Text Block]	Noncontrolling Interest The Company recognizes noncontrolling interest related to VIEs, in which the Company is the primary beneficiary, as equity in the consolidated financial statements separate from the parent entity’s equity. The amount of net income or loss attributable to noncontrolling interests is included in consolidated net income on the face of the consolidated statements of operations and comprehensive loss. Changes in the parent entity’s ownership interest in a subsidiary that do not
Advertising Cost [Policy Text Block]	Advertising and Promotional Expenses Advertising and promotional expenses are included in selling, general and administrative expenses within the consolidated statements of operations and comprehensive loss and are expensed when incurred. Advertising and promotional expenses were $9,466 and $19,549 during the years ended December 31, 2023 2022,
Share-Based Payment Arrangement [Policy Text Block]	Share-Based Compensation The Company measures all share-based awards granted to employees and directors based on the fair value on the date of the grant and recognizes compensation expense for those awards, over the requisite service period, which is generally the vesting period of the respective award, on a straight-line basis for the entire award. The fair value of stock options is estimated on the date of grant using the Black-Scholes option-pricing model, which requires inputs based on certain subjective assumptions, including the fair market value of the Company’s common stock, expected stock price volatility, the expected term of the option, the risk-free interest rate for a period that approximates the expected term of the option, and the Company’s expected dividend yield. The Company classifies share-based compensation expense in its consolidated statements of operations and comprehensive (loss) income in the same manner in which the award recipient’s payroll costs are classified or in which the award recipient’s service payments are classified. The Company made a policy election to estimate the number of share-based compensation awards that are expected to vest to determine the amount of compensation expense recognized in earnings. Forfeiture estimates are revised if subsequent information indicates that the actual number of forfeitures is likely to differ from previous estimates. Excess tax benefits are realized from the exercise of stock options and are reported as a financing cash inflow in the consolidated statement of cash flows.
Fair Value Measurement, Policy [Policy Text Block]	Fair Value Measurements Fair value is defined as the price that would be received upon the sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The US GAAP fair value framework uses a three one three ● Level 1 ● Level 2 not ● Level 3 no If the inputs used to measure the fair value fall within different levels of the hierarchy, the fair value is determined based upon the lowest level input that is significant to the fair value measurement. Whenever possible, the Company uses quoted market prices to determine fair value. In the absence of quoted market prices, the Company uses independent sources and data to determine fair value. Due to their short-term nature, the carrying amounts of cash and cash equivalents, accounts receivable, accounts payable, and accrued expenses approximated the fair values (Level 1 December 31, 2023 2022 2
Income Tax, Policy [Policy Text Block]	Income Taxes Income tax provisions and benefits are made for taxes currently payable or refundable, and for deferred income taxes arising from future tax consequences of events that were recognized in the Company’s financial statements or tax returns and tax credit carry forwards. The effects of income taxes are measured based on enacted tax laws and rates applicable to periods in which the differences are expected to reverse. If necessary, a valuation allowance is established to reduce deferred income tax assets to an amount that will more likely than not The calculation of income taxes involves dealing with uncertainties in the application of complex tax regulations. The Company recognizes liabilities for uncertain tax positions based on a two first not second 50% not
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 ) No. 2016 13 January 1, 2023. not December 31, 2023. Recently Issued Accounting Pronouncements Not In August 2023, No. 2023 05, Business Combinations – Joint Venture Formations (Subtopic 805 January 1, 2025. not In November 2023, No. 2023 07, (Topic 280 January 1, 2024 In December 2023, No. 2023 09, (Topic 740 January 1, 2025.

Note 3 - Supplemental Balance_2

Note 3 - Supplemental Balance Sheet Information (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	December 31, Accounts receivable, net, consists of the following: 2023 2022 (in thousands) Trade $ 51,567 $ 53,658 Unbilled 6,537 10,436 Non-trade 3,133 1,274 Gross Accounts Receivable 61,237 65,368 Less allowance for credit losses (1,461 ) (1,654 ) Accounts Receivable, net $ 59,776 $ 63,714
Accounts Receivable, Allowance for Credit Loss [Table Text Block]	December 31, Activity in allowance for credit losses 2023 2022 (in thousands) Beginning balance in allowance for credit losses $ 1,654 $ 564 Current provision for expected credit losses 261 1,269 Allowances associated with businesses sold (281 ) - Write-offs charged against the allowance (126 ) (179 ) Recoveries of amounts previously written off (47 ) - Ending balance in allowance for credit losses $ 1,461 $ 1,654
Schedule Of Property Plant And Equipment [Table Text Block]	December 31, Property and equipment consist of the following: 2023 2022 (in thousands) Equipment $ 5,062 $ 5,109 Furniture and fixtures 2,330 2,319 Leasehold improvements 366 352 Capitalized software development costs 18,336 17,298 26,094 25,078 Less accumulated depreciation and amortization (23,223 ) (21,817 ) Property and equipment, net $ 2,871 $ 3,261
Schedule of Goodwill [Table Text Block]	Americas Asia-Pacific EMEA Total Goodwill (in thousands) Balance at January 1, 2022 Aggregate goodwill acquired $ 3,728 $ - $ 438 $ 4,166 Accumulated impairment losses $ (2,458 ) $ - $ - $ (2,458 ) Balance at December 31, 2022 $ 1,270 $ - $ 438 $ 1,708 Change in goodwill due to impact of foreign currency $ 7 $ - $ 7 Sale of business (333 ) – – (333 ) Balance at December 31, 2023 $ 944 $ - $ 438 $ 1,382
Schedule of Finite-Lived Intangible Assets [Table Text Block]	December 31, Intangible assets consist of the following: 2023 2022 (in thousands) Customer contracts and lists $ 3,011 $ 3,543 Trade names 900 900 Patents 870 870 Non-compete - 520 4,781 5,833 Less accumulated amortization (3,601 ) (3,793 ) Intangible assets, net $ 1,180 $ 2,040
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	(in thousands) Year Amount 2024 $ 172 2025 188 2026 188 2027 91 2028 36 Thereafter 504 Total $ 1,180
Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]	December 31, Accrued expenses and other current liabilities: 2023 2022 (in thousands) Taxes payable $ 1,598 $ 2,660 Accrued salaries and wages 9,206 9,327 Accrued accounting and legal expenses 1,018 2,186 Accrued third party labor 1,477 2,411 Other 1,975 3,677 Accrued expenses and other current liabilities $ 15,274 $ 20,261

Note 4 - Debt (Tables)

Note 4 - Debt (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Debt [Table Text Block]	Interest Rate as of Balance as of Interest Rate as of Balance as of December 31, 2023 December 31, 2023 December 31, 2022 December 31, 2022 USA - North Mill Capital 10.40 % $ 12,475 5.25 % $ 14,399 USA - Resource Plus Sellers 1.85 % 1,120 1.85 % 1,000 Australia - National Australia Bank N/A - 10.60 % 156 South Africa - Investec Bank Ltd. 11.75 % 3,369 10.50 % 1,700 China- Industrial Bank 3.56 % 283 4.00 % 435 China- Industrial and Commercial Bank of China 4.00 % 283 4.15 % 290 Total $ 17,530 $ 17,980 Interest Rate as of Balance Outstanding Interest Rate as of Balance Outstanding December 31, 2023 December 31, 2023 December 21, 2022 December 31, 2022 South Africa - Investec Bank Ltd. 11.75 % $ 310 10.50 % $ 1,376 Total $ 310 $ 1,376
Credit And Debt Facilities Unused Availability [Table Text Block]	December 31, 2023 December 31, 2022 Unused Availability: United States $ 6,525 $ 4,601 Mexico – 1 Australia – 390 South Africa 2,064 454 Total Unused Availability $ 8,589 $ 5,446

Note 5 - Income Taxes (Tables)

Note 5 - Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	Year Ended December 31, 2023 2022 Domestic $ (2,134 ) $ (4,079 ) Foreign 9,267 8,982 Total: $ 7,133 $ 4,903 Year Ended December 31, 2023 2022 Current: Federal $ (54 ) $ 24 Foreign 2,311 2,705 State 150 66 Deferred: Federal (145 ) (128 ) Foreign 91 317 State 4 (207 ) Net expense $ 2,357 $ 2,777
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	Year Ended December 31, 2023 Rate 2022 Rate Provision for income taxes at federal statutory rate $ 1,498 21.0 % $ 1,030 21.0 % State income taxes, net of federal benefit 123 1.7 % (125 ) (2.5 )% Permanent differences 282 4.0 % (19 ) (0.4 )% Goodwill adjustment - - 517 10.5 % Section 162(m) adjustment 55 0.8 % - - Return to provision adjustment (339 ) (4.8 )% (223 ) (4.5 )% Foreign tax rate differential 877 12.3 % 1,016 20.7 % GILTI tax - - 323 6.6 % Sale of membership interest 149 2.1 % - - Change in valuation allowance (268 ) (3.8 )% 308 6.3 % Other (20 ) (0.3 )% (50 ) (1.1 )% Net expense $ 2,357 33.0 % $ 2,777 56.6 %
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	Deferred taxes consist of the following (in thousands): December 31, 2023 2022 Deferred tax assets: Net operating loss carry forwards $ 2,270 $ 2,627 Capital loss carry forwards 58 - Federal Research and Development Credit 240 240 Foreign withholding tax 316 - Deferred revenue – 86 Accrued payroll 155 270 Outside basis in domestic partnership – 16 Allowance for credit losses and other receivable 63 327 Share-based compensation expense 253 326 Business interest limitation 519 340 Operating lease liability 504 134 Capitalized software development costs 63 - Other 1,371 739 Total deferred tax assets, gross 5,812 5,105 Valuation allowance (242 ) (611 ) Total deferred tax assets 5,570 4,494 Deferred tax liabilities: Goodwill & Intangible assets of subsidiaries 324 376 Capitalized software development costs - 135 Right to Use Asset 504 134 Depreciation 55 83 Total deferred tax liabilities 883 728 Net deferred income taxes $ 4,687 $ 3,766
Summary of Income Tax Contingencies [Table Text Block]	Year Ended December 31, 2023 2022 Beginning balance $ 46 $ 42 Additions based on tax positions related to the current year 8 4 Removal for tax provisions of prior years - – Ending balance $ 54 $ 46
Schedule Of Tax Reserves [Table Text Block]	Taxes Interest Penalty Total Tax Liability Domestic State $ 54 $ 17 $ 15 $ 86 Federal – – – – International – – – – Total reserve $ 54 $ 17 $ 15 $ 86

Note 10 - Related Party Trans_2

Note 10 - Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Related Party Transactions [Table Text Block]	Year Ended December 31, 2023 2022 Services provided by affiliates: National Remodel & Setup Services (NRSS) (1) $ 5,173 $ 8,565 Consulting and administrative services (RJ Holdings) (2) 472 477 Office lease expenses (RJ Holdings) (2) 8 248 Consulting and administrative fees (SPARFACTS) (2) 112 431 Other (2) 178 157 Total services provided by affiliates $ 5,943 $ 9,878 Due to affiliates consists of the following (in thousands): December 31, 2023 2022 Loans from local investors:(3) China $ 2,316 $ 1,382 Mexico 623 623 Australia - 693 Resource Plus 266 266 Total due to affiliates $ 3,205 $ 2,964

Note 11 - Share-based Compens_2

Note 11 - Share-based Compensation (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Share-Based Payment Arrangement, Option, Activity [Table Text Block]	Weighted- Weighted- Average Aggregate Average Remaining Intrinsic Exercise Contractual Value Option Awards Shares Price Term (Years) (thousands) Outstanding at January 1, 2022 691,162 $ 1.53 2.60 $ 72 Granted – – – – Exercised / cancelled (57,500 ) 1.07 – 10 Forfeited or expired (120,562 ) – – – Outstanding at December 31, 2022 513,100 1.63 2.16 68 Granted – – Exercised / cancelled – – Forfeited or expired (291,100 ) 2.10 Outstanding at December 31, 2023 $ 222,000 $ 1.01 3.27 $ 12 Exercisable at December 31, 2023 222,000 $ 1.01 3.27 $ 12 Weighted- Weighted- Average Aggregate Average Remaining Intrinsic Exercise Contractual Value Option Awards Shares Price Term (Years) (thousands) Outstanding at January 1, 2022 160,000 $0.93 6.82 $31 Granted – – – – Exercised/cancelled (12,500 ) 0.76 – 8 Forfeited or expired (2,500 ) – – – Outstanding at December 31, 2022 145,000 $0.94 5.79 $52 Granted – – Exercised – – Forfeited or expired – – Outstanding at December 31, 2023 145,000 $0.94 4.79 $26 Exercisable at December 31, 2023 145,000 $0.94 4.79 $26 Weighted- Weighted- Average Aggregate Average Remaining Intrinsic Exercise Contractual Value Option Awards Shares Price Term (Years) (thousands) Outstanding at January 1, 2022 385,000 $1.55 4.10 $- Granted – – – – Exercised/cancelled – – – – Forfeited or expired (10,000 ) – – – Outstanding at December 31, 2022 375,000 $1.55 3.10 $- Granted – Exercised – Forfeited or expired (20,000 ) – – – Outstanding at December 31, 2023 355,000 $1.55 2.10 $- Exercisable at December 31, 2023 177,500 $1.55 2.10 $- Weighted- Weighted- Average Aggregate Average Remaining Intrinsic Exercise Contractual Value Option Awards Shares Price Term (Years) (thousands) Outstanding at January 1, 2022 150,000 0.85 8.67 57 Granted – – – – Exercised/cancelled (50,000 ) 0.85 – – Forfeited or expired – – – – Outstanding at December 31, 2022 100,000 $ 0.85 7.67 $ 45 Granted Exercised Forfeited or expired (100,000 ) $ 0.85 – – Outstanding at December 31, 2023 $ - $ - $ - $ - Exercisable at December 31, 2023 $ - $ - $ - $ - Weighted- Weighted- Average Aggregate Average Remaining Intrinsic Exercise Contractual Value Option Awards Shares Price Term (Years) (thousands) Outstanding at January 1, 2022 630,000 $ 1.90 9.15 $ - Granted – – – – Exercised/cancelled – – – – Forfeited or expired – – – – Outstanding at December 31, 2022 630,000 $ 1.90 8.15 $ - Granted – – – – Exercised – – – – Forfeited or expired – – – – Outstanding at December 31, 2023 630,000 $ 1.90 7.15 $ - Exercisable at December 31, 2023 630,000 $ 1.90 7.15 $ -
Share-Based Payment Arrangement, Restricted Stock and Restricted Stock Unit, Activity [Table Text Block]	Weighted- Average Grant Date Fair Value Shares per Share Unvested at January 1, 2022 138,090 $ 1.85 Granted – – Vested (99,415 ) 1.86 Forfeited – – Unvested at December 31, 2022 38,675 $ 1.81 Granted 304,513 1.16 Vested (100,337 ) 1.20 Forfeited (16,575 ) 1.81 Unvested at December 31, 2023 226,276 $ 1.19

Note 12 - Segment Information (

Note 12 - Segment Information (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	(in Thousands) Year Ended December 31, 2023 2022 Net revenues Americas $ 203,705 $ 198,581 Asia - Pacific 24,480 26,009 EMEA 34,562 36,678 Total Net revenues $ 262,747 $ 261,268 Operating Income (loss) Americas $ 7,240 $ 4,103 Asia - Pacific (599 ) (1,621 ) EMEA 2,757 2,904 Total Operating Income (loss) $ 9,398 $ 5,386 Interest expense Americas $ 1,388 $ 675 Asia - Pacific 122 39 EMEA 409 251 Total Interest expense $ 1,919 $ 965 Other expense (income), net Americas $ 1,070 $ (38 ) Asia - Pacific (759 ) (62 ) EMEA 35 (382 ) Total Other expense (income), net $ 346 $ (482 ) Income before income tax expense Americas $ 4,304 $ 3,466 Asia - Pacific 236 (1,598 ) EMEA 2,593 3,035 Total Income before income tax expense $ 7,133 $ 4,903 Income tax expense Americas $ 1,543 $ 1,949 Asia - Pacific 62 (18 ) EMEA 752 846 Total Income tax expense $ 2,357 $ 2,777 Net income Americas $ 3,236 $ 1,517 Asia - Pacific (24 ) (1,580 ) EMEA 1,564 2,189 Total Net income $ 4,776 $ 2,126 Net income (loss) attributable to non-controlling interest Americas $ (492 ) $ 1,857 Asia - Pacific 33 (650 ) EMEA 1,333 1,651 Total Net income (loss) attributable to non-controlling interest $ 874 $ 2,858 Net Income (loss) attributable to SPAR Group, Inc. Americas $ 3,729 $ (340 ) Asia - Pacific (57 ) (930 ) EMEA 230 538 Total Net Income (loss) attributable to SPAR Group, Inc. $ 3,902 $ (732 ) Depreciation and amortization: Americas $ 1,737 $ 1,821 Asia - Pacific 94 104 EMEA 170 108 Total Depreciation and amortization: $ 2,001 $ 2,033 Impairment of goodwill Americas $ - $ 2,458 Asia - Pacific - - EMEA - - Total Impairment of goodwill $ - $ 2,458 Capital expenditures: Americas $ 1,077 $ 1,805 Asia - Pacific 71 20 EMEA 101 100 Total Capital expenditures: $ 1,249 $ 1,925
Reconciliation of Assets from Segment to Consolidated [Table Text Block]	December 31, 2023 2022 Assets: Americas $ 71,372 $ 75,440 Asia - Pacific 13,361 5,952 EMEA 5,548 13,206 Total assets $ 90,281 $ 94,598
Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area [Table Text Block]	Year Ended December 31, 2023 2022 Net international revenue: % of consolidated net revenue % of consolidated net revenue United States $ 104,647 39.8 % $ 112,327 43.0 % Brazil 74,873 28.5 68,301 26.1 % South Africa 34,562 13.2 36,678 14.0 Mexico 11,691 4.4 9,706 3.7 China 10,167 3.9 10,931 4.2 Japan 6,256 2.4 7,133 2.7 India 6,148 2.3 6,276 2.4 Canada 12,494 4.8 8,247 3.2 Australia 1,909 0.7 1,669 0.6 Total net international revenue $ 262,747 100.0 % $ 261,268 100.0 %
Reconciliation Of Long Lived Assets From Segments To Consolidated [Table Text Block]	(in thousands) Year Ended December 31, 2023 2022 Long lived assets: Americas $ 4,585 $ 4,605 Asia - Pacific 1,015 1,244 EMEA 745 315 Total long lived assets $ 6,345 $ 6,164

Note 13 - Earnings Per Share (T

Note 13 - Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Year Ended December 31, 2023 2022 Numerator: Net income attributable to SPAR Group, Inc. $ 3,902 $ (732 ) Denominator: Shares used in basic net income per share calculation 23,333 22,110 Effect of diluted securities: Stock options and unvested restricted shares 147 – Convertible Series B Preferred Stock 975 – Shares used in diluted net income per share calculations 24,455 22,110 Basic net income (loss) per common share: $ 0.17 $ (0.03 ) Diluted net income (loss) per common share: $ 0.16 $ (0.03 )

Note 14 - Leases (Tables)

Note 14 - Leases (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Lease, Cost [Table Text Block]	Year Ended Year Ended Lease Costs Classification December 31, 2023 December 31, 2022 Operating lease cost Selling, General and Administrative Expense $ 875 $ 470 Short-term lease cost Selling, General and Administrative Expense 378 502 Variable costs (1) Selling, General and Administrative Expense - 20 Total lease cost $ 1,253 $ 992
Lessee, Operating Lease, Cash Flows [Table Text Block]	Year Ended Year Ended December 31, 2023 December 31, 2022 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases $ 875 $ 997 Right-of-use assets obtained in exchange for lease obligations Operating leases $ 2,229 $ -
Operating Lease, Leases Asset and Liability [Table Text Block]	Leases December 31, 2023 December 31, 2022 Assets: Operating lease right-of-use assets $ 2,323 $ 969 Liabilities: Current portion of operating lease liabilities 1,163 363 Non-current portion of operating lease liabilities 1,160 606 Total operating lease liabilities $ 2,323 $ 969 Weighted average remaining lease term - operating leases (in years) 2.64 2.04 Weighted average discount rate - operating leases 8.8 % 6.4 %
Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]	For the Year Ended December 31, Amount 2024 $ 1,315 2025 838 2026 188 2027 155 2028 112 Thereafter 5 Total future operating lease liability $2,613 Less: present value discount 290 Present value of operating lease liabilities $2,323

Note 2 - Summary of Significa_2

Note 2 - Summary of Significant Accounting Policies (Details Textual)	12 Months Ended
	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Number of Reportable Segments	3
Accounts Receivable, Allowance for Credit Loss	$ 1,500,000	$ 1,600,000
Accounts Receivable, Credit Loss Expense (Reversal)	261,000	1,269,000
Advertising Expense	$ 9,466	$ 19,549
Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)	3 years
Minimum [Member] | Furniture and Fixtures [Member]
Property, Plant and Equipment, Useful Life (Year)	3 years
Minimum [Member] | Software and Software Development Costs [Member]
Property, Plant and Equipment, Useful Life (Year)	3 years
Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)	7 years
Maximum [Member] | Furniture and Fixtures [Member]
Property, Plant and Equipment, Useful Life (Year)	7 years
Maximum [Member] | Software and Software Development Costs [Member]
Property, Plant and Equipment, Useful Life (Year)	5 years
Customer Concentration Risk [Member] | Revenue Benchmark [Member]
Number of Major Customers	0	0
Customer Concentration Risk [Member] | Accounts Receivable [Member]
Number of Major Customers	0	0

Note 3 - Supplemental Balance_3

Note 3 - Supplemental Balance Sheet Information (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2018	Dec. 31, 2011
Depreciation, Amortization and Accretion, Net	$ 2,000	$ 2,000
Goodwill, Impaired, Accumulated Impairment Loss	0	2,500
Goodwill, Ending Balance	1,382	1,708	$ 4,166
Goodwill, Impairment Loss	0	2,458
Increase (Decrease) in Intangible Assets, Current	(1,100)
Amortization of Intangible Assets		400
Resource Plus, Inc [Member]
Goodwill, Ending Balance				$ 2,000
Goodwill, Impairment Loss		2,000
Mexico Business Member]
Goodwill, Ending Balance					$ 500
Goodwill, Impairment Loss		500
Resource Plus, Inc [Member]
Business Acquisition, Percentage of Voting Interests Acquired				51%
Mexico Business Member]
Business Acquisition, Percentage of Voting Interests Acquired					51%
Capitalized Software Costs [Member]
Capitalized Computer Software, Gross	1,000	1,500
Capitalized Computer Software, Amortization	1,100	$ 1,200
Customer Contracts And Lists [Member]
Amortization of Intangible Assets	$ 400
Customer Contracts And Lists [Member] | Minimum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	5 years
Customer Contracts And Lists [Member] | Maximum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	25 years

Note 3 - Supplemental Balance_4

Note 3 - Supplemental Balance Sheet Information - Accounts Receivable (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Accounts receivable	$ 61,237	$ 65,368
Accounts receivable	61,237	65,368
Less allowance for credit losses	(1,461)	(1,654)	$ (564)
Accounts Receivable, net	59,776	63,714
Trade Accounts Receivable [Member]
Accounts receivable	51,567	53,658
Accounts receivable	51,567	53,658
Unbilled [Member]
Accounts receivable	6,537	10,436
Accounts receivable	6,537	10,436
Non-Trade [Member]
Accounts receivable	3,133	1,274
Accounts receivable	$ 3,133	$ 1,274

Note 3 - Supplemental Balance_5

Note 3 - Supplemental Balance Sheet Information - Activity In Allowance For Credit Losses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Beginning balance in allowance for credit losses	$ 1,654	$ 564
Current provision for expected credit losses	261	1,269
Allowances associated with businesses sold	(281)	0
Write-offs charged against the allowance	(126)	(179)
Recoveries of amounts previously written off	(47)	0
Ending balance in allowance for credit losses	$ 1,461	$ 1,654

Note 3 - Supplemental Balance_6

Note 3 - Supplemental Balance Sheet Information - Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Property and equipment	$ 26,094	$ 25,078
Less accumulated depreciation and amortization	(23,223)	(21,817)
Property and equipment, net	2,871	3,261
Equipment [Member]
Property and equipment	5,062	5,109
Furniture and Fixtures [Member]
Property and equipment	2,330	2,319
Leaseholds and Leasehold Improvements [Member]
Property and equipment	366	352
Software Development [Member]
Property and equipment	$ 18,336	$ 17,298

Note 3 - Supplemental Balance_7

Note 3 - Supplemental Balance Sheet Information - Goodwill Rollforward (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Balance	$ 1,708	$ 4,166
Accumulated impairment losses	0	(2,458)
Change in goodwill due to impact of foreign currency	7
Sale of business	(333)
Balance	1,382	1,708
UNITED STATES
Balance	1,270	3,728
Accumulated impairment losses		(2,458)
Change in goodwill due to impact of foreign currency	7
Sale of business	(333)
Balance	944	1,270
Asia Pacific [Member]
Balance	0	0
Accumulated impairment losses	0	0
Change in goodwill due to impact of foreign currency	0
Balance	0	0
EMEA [Member]
Balance	438	438
Accumulated impairment losses	0	0
Balance	$ 438	$ 438

Note 3 - Supplemental Balance_8

Note 3 - Supplemental Balance Sheet Information - Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Intangible assets	$ 4,781	$ 5,833
Less accumulated amortization	(3,601)	(3,793)
Intangible assets, net	1,180	2,040
Customer Contracts And Lists [Member]
Intangible assets	3,011	3,543
Trade Names [Member]
Intangible assets	900	900
Patents [Member]
Intangible assets	870	870
Noncompete Agreements [Member]
Intangible assets	$ 0	$ 520

Note 3 - Supplemental Balance_9

Note 3 - Supplemental Balance Sheet Information - Annual Amortization Expense (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
2024	$ 172
2025	188
2026	188
2027	91
2028	36
Thereafter	504
Total	$ 1,180	$ 2,040

Note 3 - Supplemental Balanc_10

Note 3 - Supplemental Balance Sheet Information - Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Taxes payable	$ 1,598	$ 2,660
Accrued salaries and wages	9,206	9,327
Accrued accounting and legal expenses	1,018	2,186
Accrued third party labor	1,477	2,411
Other	1,975	3,677
Accrued expenses and other current liabilities	$ 15,274	$ 20,261

Note 4 - Debt (Details Textual)

Note 4 - Debt (Details Textual) ¥ in Millions, R in Millions, $ in Millions					5 Months Ended
	Oct. 10, 2023 USD ($)	Feb. 01, 2023 USD ($)	Jul. 01, 2022 USD ($)	Mar. 22, 2021 USD ($)	Jun. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2023 ZAR (R)	Nov. 30, 2023 CNY (¥)	Feb. 01, 2023 CAD ($)	Dec. 31, 2022 USD ($)	Jul. 01, 2022 CAD ($)	Dec. 31, 2021 CNY (¥)	Jan. 09, 2018 USD ($)
Long-Term Debt, Current Maturities						$ 17,530,000				$ 17,980,000
Resource Plus Acquisition Note [Member]
Debt Instrument, Interest Rate, Stated Percentage						1.85%	1.85%
Debt Instrument, Face Amount													$ 2,700,000
Long-Term Debt, Current Maturities						$ 1,100,000
Industrial Bank and Commercial Bank of China [Member] | SPAR China [Member]
Debt Instrument, Face Amount | ¥								¥ 2				¥ 2
Investec Bank Ltd. [Member] | SGRP Meridian [Member]
Debt Instrument, Interest Rate, Stated Percentage						11.75%	11.75%
Debt Instrument, Face Amount | R							R 105
Revolving Credit Facility [Member] | North Mill, LLC [Member]
Debt Related Commitment Fees and Debt Issuance Costs		$ 28,000
Loans Payable, Current						$ 11,900,000
Revolving Credit Facility [Member] | North Mill, LLC [Member] | CANADA
Debt Related Commitment Fees and Debt Issuance Costs					$ 3,000
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
NM Note [Member] | North Mill, LLC [Member]
Debt Instrument, Interest Rate, Stated Percentage						10.40%	10.40%
Long-Term Debt						$ 12,500,000
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						$ 600,000
NM Notes Commencing on 10 October 2022 [Member] | North Mill, LLC [Member]
Debt Instrument, Fee Amount	$ 200,000	$ 100,000
Debt Instrument, Facility Fee for Any Advances Other Than Under Revolving Credit Faculty, Percentage	0.80%	0.80%
Debt Instrument, Fee for Each Incremental 1 Million Increase in Loan Balance in Excess of $21 Million	$ 15,000	$ 15,000

Note 4 - Debt - Summary of Cred

Note 4 - Debt - Summary of Credit and Other Debt Facilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Balance	$ 17,530	$ 17,980
Balance outstanding	$ 310	$ 1,376
Investec Bank Ltd. [Member]
Interest Rate	11.75%	10.50%
Balance	$ 3,369	$ 1,700
Balance outstanding	$ 310	$ 1,376
North Mill Capital [Member]
Interest Rate	10.40%	5.25%
Balance	$ 12,475	$ 14,399
USA - Resource Plus Sellers, Short-term [Member]
Interest Rate	1.85%	1.85%
Balance	$ 1,120	$ 1,000
National Australia Bank [Member]
Interest Rate		10.60%
Balance	$ 0	$ 156
Industrial Bank [Member]
Interest Rate	3.56%	4%
Balance	$ 283	$ 435
Industrial Bank and Commercial Bank of China [Member]
Interest Rate	4%	4.15%
Balance	$ 283	$ 290

Note 4 - Debt - Unused Availabi

Note 4 - Debt - Unused Availability (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Unused Availability	$ 8,589	$ 5,446
UNITED STATES
Unused Availability	6,525	4,601
MEXICO
Unused Availability	0	1
AUSTRALIA
Unused Availability	0	390
SOUTH AFRICA
Unused Availability	$ 2,064	$ 454

Note 5 - Income Taxes (Details

Note 5 - Income Taxes (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Effective Income Tax Rate Reconciliation, GILTI, Amount	$ 0	$ 323,000
Effective Income Tax Rate Reconciliation, Percent	33%	56.60%
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21%	21%
Deferred Tax Assets, Net	$ 4,687,000	$ 3,766,000
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	50,000
Unrecognized Tax Benefits, Income Tax Penalties Expense	1,000	800,000
Unrecognized Tax Benefits, Interest on Income Taxes Expense	4,000	300,000
Unrecognized Tax Benefits, Income Tax Penalties Accrued	15,000	$ 14,000
Unrecognized Tax Benefits, Interest on Income Taxes Accrued	17,000		$ 16,000
Domestic Tax Authority [Member]
Deferred Tax Assets, Net	2,300,000
Unrecognized Tax Benefits, Income Tax Penalties Accrued	0
Unrecognized Tax Benefits, Interest on Income Taxes Accrued	$ 0
Domestic Tax Authority [Member] | Internal Revenue Service (IRS) [Member]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21%
Operating Loss Carryforwards	$ 5,000,000
Deferred Tax Assets, Operating Loss Carryforwards, Domestic	1,100,000
Deferred Tax Assets, Operating Loss Carryforwards, Not Subject to Expiration	600,000
Capital Loss Carryforward	300,000
Capital Loss Carryforward, Tax Effect	100,000
State and Local Jurisdiction [Member]
Deferred Tax Assets, Operating Loss Carryforwards, Subject to Expiration	100,000
Unrecognized Tax Benefits, Income Tax Penalties Accrued	15,000
Unrecognized Tax Benefits, Interest on Income Taxes Accrued	17,000
Foreign Tax Authority [Member]
Unrecognized Tax Benefits, Income Tax Penalties Accrued	0
Unrecognized Tax Benefits, Interest on Income Taxes Accrued	0
Foreign Tax Authority [Member] | Internal Revenue Service (IRS) [Member] | Research Tax Credit Carryforward [Member]
Tax Credit Carryforward, Amount	200,000
Foreign Tax Authority [Member] | Brazilian Federal Revenue Office [Member]
Operating Loss Carryforwards, Not Subject to Expiration	1,700,000
Deferred Tax Assets, Operating Loss Carryforwards, Foreign	600,000
Foreign Tax Authority [Member] | State Administration of Taxation, China [Member]
Deferred Tax Assets, Operating Loss Carryforwards, Foreign	200,000
Operating Loss Carryforwards, Subject to Expiration	1,000,000
Foreign Tax Authority [Member] | Mexican Tax Authority [Member]
Deferred Tax Assets, Operating Loss Carryforwards, Foreign	300,000
Operating Loss Carryforwards, Subject to Expiration	$ 1,100,000

Note 5 - Income Taxes - Income

Note 5 - Income Taxes - Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Domestic	$ (2,134)	$ (4,079)
Foreign	9,267	8,982
Income (loss) before income taxes	7,133	4,903
Federal	(54)	24
Foreign	2,311	2,705
State	150	66
Federal	(145)	(128)
Foreign	91	317
State	4	(207)
Net expense	$ 2,357	$ 2,777

Note 5 - Income Taxes - Incom_2

Note 5 - Income Taxes - Income Taxes Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Provision for income taxes at federal statutory rate	$ 1,498	$ 1,030
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21%	21%
State income taxes, net of federal benefit	$ 123	$ (125)
State income taxes, net of federal benefit, rate	1.70%	(2.50%)
Permanent differences	$ 282	$ (19)
Permanent differences, rate	4%	(0.40%)
Goodwill adjustment		$ 517
Goodwill adjustment, rate		10.50%
Section 162(m) adjustment, amount	$ 55	$ 0
Section 162(m) adjustment, rate	0.80%	0%
Return to provision adjustment	$ (339)	$ (223)
Return to provision adjustment, rate	(4.80%)	(4.50%)
Foreign tax rate differential	$ 877	$ 1,016
Foreign tax rate differential, rate	12.30%	20.70%
GILTI tax	$ 0	$ 323
GILTI tax, rate		6.60%
Sale of membership interest	$ 149	$ 0
Sale of membership interest, rate	2.10%	0%
Change in valuation allowance	$ (268)	$ 308
Change in Valuation Allowance, rate	(3.80%)	6.30%
Other	$ (20)	$ (50)
Other, rate	(0.30%)	(1.10%)
Net expense	$ 2,357	$ 2,777
Net expense, rate	33%	56.60%

Note 5 - Income Taxes - Deferre

Note 5 - Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Net operating loss carry forwards	$ 2,270	$ 2,627
Capital loss carry forwards	58
Federal Research and Development Credit	240	240
Foreign withholding tax	316
Deferred revenue		86
Accrued payroll	155	270
Outside basis in domestic partnership		16
Allowance for credit losses and other receivable	63	327
Share-based compensation expense	253	326
Business interest limitation	519	340
Operating lease liability	504	134
Capitalized software development costs	(63)	(135)
Other	1,371	739
Total deferred tax assets, gross	5,812	5,105
Valuation allowance	(242)	(611)
Total deferred tax assets	5,570	4,494
Goodwill & Intangible assets of subsidiaries	324	376
Capitalized software development costs	63	135
Right to Use Asset	504	134
Depreciation	55	83
Total deferred tax liabilities	883	728
Net deferred income taxes	$ 4,687	$ 3,766

Note 5 - Income Taxes - Reconci

Note 5 - Income Taxes - Reconciliation of Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Beginning balance	$ 46	$ 42
Additions based on tax positions related to the current year	8	4
Removal for tax provisions of prior years	0	0
Ending balance	$ 54	$ 46

Note 5 - Income Taxes - Tax Res

Note 5 - Income Taxes - Tax Reserves (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Taxes	$ 54	$ 46	$ 42
Unrecognized Tax Benefits, Interest on Income Taxes Accrued	17		$ 16
Unrecognized Tax Benefits, Income Tax Penalties Accrued	15	$ 14
Total Tax Liability	86
State and Local Jurisdiction [Member]
Taxes	54
Unrecognized Tax Benefits, Interest on Income Taxes Accrued	17
Unrecognized Tax Benefits, Income Tax Penalties Accrued	15
Total Tax Liability	86
Domestic Tax Authority [Member]
Taxes	0
Unrecognized Tax Benefits, Interest on Income Taxes Accrued	0
Unrecognized Tax Benefits, Income Tax Penalties Accrued	0
Total Tax Liability	0
Foreign Tax Authority [Member]
Taxes	0
Unrecognized Tax Benefits, Interest on Income Taxes Accrued	0
Unrecognized Tax Benefits, Income Tax Penalties Accrued	0
Total Tax Liability	$ 0

Note 7 - Common Stock (Details

Note 7 - Common Stock (Details Textual) - USD ($)	12 Months Ended
	Dec. 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	$ 0
Treasury Stock, Value, Acquired, Cost Method		$ 181,000
The 2022 Stock Repurchase Program [Member]
Stock Repurchase Program, Number of Shares Authorized to be Repurchased (in shares)			500,000
Treasury Stock, Shares, Acquired (in shares)		151,156
Treasury Stock, Value, Acquired, Cost Method		$ 187,427

Note 8 - Preferred Stock (Detai

Note 8 - Preferred Stock (Details Textual)		12 Months Ended
	Jan. 28, 2022 shares	Dec. 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)		854,753	1,145,247
Conversion of Stock, Shares Issued (in shares)		1,282,129	1,717,870
Stock Issued During Period, Shares, Conversion of Convertible Securities (in shares)		307,129
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, Ending Balance (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, Ending Balance (in shares)		650,000	854,753
Preferred Stock, Convertible, Shares Issuable (in shares)		975,000	1,282,129

Note 9 - Retirement Plans (Deta

Note 9 - Retirement Plans (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Defined Benefit Plan, Plan Assets, Contributions by Employer	$ 0.1	$ 0.1

Note 10 - Related Party Trans_3

Note 10 - Related Party Transactions (Details Textual) - USD ($)				1 Months Ended	12 Months Ended
	Dec. 22, 2023	Jan. 28, 2022	Jan. 25, 2022	Jan. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Jan. 27, 2022	Dec. 31, 2021
Gain (Loss) on Disposition of Business					$ (408,000)	$ 0
Other Liabilities, Current					$ 15,274,000	20,261,000
Phantom Share Units (PSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)					111,111
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)					3 years
Other Liabilities, Current					$ 555,000	0
Sparfacts [Member]
Noncontrolling Interest, Ownership Percentage by Parent	51%				51%
NMS LLC [Member]
Disposal Group, Including Discontinued Operation, Consideration	$ 1,441,004
Financing Receivable, before Allowance for Credit Loss					$ 523,000
Escrow Receivable					700,000
Gain (Loss) on Disposition of Business					(427,000)
NMS LLC [Member] | Forecast [Member]
Proceeds from Divestiture of Businesses				$ 700,000
Financing Receivable, before Allowance for Credit Loss				523,000
Contingent Receivable				$ 209,004
Sparfacts [Member]
Gain (Loss) on Disposition of Business					$ 19,000
Disposal Group, Including Discontinued Operation, Consideration Usage of Brand Name	$ 75,000
Sale Agreement, Brand Usage Duration (Month)	6 months
NMS [Member] | Minimum [Member]
Percent of Reimbursement					4%
NMS [Member] | Maximum [Member]
Percent of Reimbursement					10%
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
James R. Brown [Member] | Brown Advisor Agreement [Member]
Related Party Transaction, Amounts of Transaction			$ 55,000
Thenablers, Ltd. [Member] | Lazaretos Consulting Agreement [Member]
Related Party Transaction, Amounts of Transaction, Rate Per Month							$ 10,000
WB Marketing, Inc [Member] | Service Fees [Member]
Related Party Transaction, Amounts of Transaction					$ 103,000	$ 189,000
Resource Plus, Inc [Member]
Majority Interest Ownership Percentage By Parent					51%
SAS [Member] | Remaining Premium Adjustments [Member]
Related Party Transaction, Amounts of Transaction					$ 220,558
SAS [Member] | Premium Adjustments [Member]
Related Party Transaction, Amounts of Transaction					1,102,790
William Bartels [Member]
Liability, Pension and Other Postretirement and Postemployment Benefits, Current					200,923
William Bartels [Member] | SPAR Group [Member]
Pension and Other Postretirement Benefits Cost (Reversal of Cost)					$ 700,000

Note 10 - Related-party Transac

Note 10 - Related-party Transactions - Transactions Between the Company and Affiliates (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022
Due to affiliates		$ 3,205	$ 2,964
Related Party [Member]
Services Provided by Affiliates		5,943	9,878
Local Investors in China [Member] | Loans Due to Affiliates [Member]
Due to affiliates	[1]	2,316
Local Investors in China [Member] | Loans Due from Affiliates [Member]
Due to affiliates	[1]		1,382
Local Investors in Mexico [Member] | Loans Due to Affiliates [Member]
Due to affiliates		623	623
Local Investors in Australia [Member] | Loans Due to Affiliates [Member]
Due to affiliates		0	693
Local Investors Related to Resource Plus [Member] | Loans Due to Affiliates [Member]
Due to affiliates		266	266
National Remodel and Setup Services [Member] | Related Party [Member]
Services Provided by Affiliates	[2]	5,173	8,565
Consulting and Administrative Services, RJ Holdings [Member] | Related Party [Member]
Services Provided by Affiliates	[3]	472	477
Office Lease Expenses (RJ Holdings) [Member] | Related Party [Member]
Services Provided by Affiliates	[3]	8	248
Consulting and Administrative Fees (SPARFACTS) [Member] | Related Party [Member]
Services Provided by Affiliates	[3]	112	431
Other [Member] | Related Party [Member]
Services Provided by Affiliates	[3]	$ 178	$ 157
[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 payment terms, are due on demand, and are classified as current liabilities in the unaudited condensed consolidated balance sheets[2]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.[3]These expenses are reflected in "Selling, general, and administrative expense" expense in the consolidated statements of operations and comprehensive (loss) income

Note 11 - Share-based Compens_3

Note 11 - Share-based Compensation (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
The 2008 Plan [Member]
Share-Based Payment Arrangement, Expense	$ 0
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Net of Forfeitures (in shares)	0
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period, Intrinsic Value	$ 0	$ 8,000
The 2020 Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Net of Forfeitures (in shares)	0
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period, Intrinsic Value	$ 0	0
Inducement Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Net of Forfeitures (in shares)	0
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period, Intrinsic Value	$ 0	45,000
Share-Based Payment Arrangement, Expense, Tax Benefit	0	5,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount	0
Share-Based Payment Arrangement, Expense (Reversal)	$ (6,000)	19,000
The 2018 Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period, Intrinsic Value		$ 8,000
Oustanding Stock Options and Unvested RSU's [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)	0
Oustanding Stock Options and Unvested RSU's [Member] | Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)	1 year
Oustanding Stock Options and Unvested RSU's [Member] | Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)		4 years
Share-Based Payment Arrangement, Option [Member] | The 2008 Plan [Member]
Share-Based Payment Arrangement, Expense	$ 1,000	$ 6,000
Share-Based Payment Arrangement, Expense, Tax Benefit	0	2,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount	0
Share-Based Payment Arrangement, Option [Member] | The 2020 Plan [Member]
Share-Based Payment Arrangement, Expense	47,000	58,000
Share-Based Payment Arrangement, Expense, Tax Benefit	12,000	15,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount	$ 58,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)	1 year 1 month 6 days
Share-Based Payment Arrangement, Option [Member] | CEO Inducement Plan [Member]
Share-Based Payment Arrangement, Expense	$ 0	85,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period, Intrinsic Value	0
Share-Based Payment Arrangement, Expense, Tax Benefit	0	21,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount	$ 0
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	0
Restricted Stock [Member] | The 2018 Plan [Member]
Share-Based Payment Arrangement, Expense	$ 235,000	101,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount	$ 78,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)	3 months 18 days
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	304,513
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Aggregate Intrinsic Value, Vested	$ 104,000	$ 120,000

Note 11 - Share Based Compensat

Note 11 - Share Based Compensation - Stock Option Activity (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Inducement Plan [Member]
Covered Shares (in shares)		100,000	150,000
Weighted- Average Exercise Price (in dollars per share)		$ 0.85	$ 0.85
Weighted- Average Remaining Contractual Term (Year)			7 years 8 months 1 day	8 years 8 months 1 day
Aggregate Intrinsic Value			$ 45,000	$ 57,000
Exercised / cancelled, Shares (in shares)			(50,000)
Exercised/cancelled, weighted-average exercise price (in dollars per share)			$ 0.85
Forfeited or expired, covered shares (in shares)		(100,000)
Forfeited or expired, weighted-average exercise price (in dollars per share)		$ 0.85
Covered Shares (in shares)			100,000	150,000
Weighted- Average Exercise Price (in dollars per share)			$ 0.85	$ 0.85
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period, Intrinsic Value		$ 0	$ 45,000
CEO Inducement Plan [Member]
Covered Shares (in shares)		630,000	630,000
Weighted- Average Exercise Price (in dollars per share)		$ 1.9	$ 1.9
Weighted- Average Remaining Contractual Term (Year)		7 years 1 month 24 days	8 years 1 month 24 days	9 years 1 month 24 days
Covered Shares (in shares)	630,000	630,000	630,000	630,000
Weighted- Average Exercise Price (in dollars per share)	$ 1.9	$ 1.9	$ 1.9	$ 1.9
Exercisable, covered shares (in shares)	630,000	630,000
Exercisable, weighted-average exercise price (in dollars per share)	$ 1.9	$ 1.9
Exercisable, weighted average remaining contractual term (Year)		7 years 1 month 24 days
The 2008 Plan [Member]
Covered Shares (in shares)		513,100	691,162
Weighted- Average Exercise Price (in dollars per share)		$ 1.63	$ 1.53
Weighted- Average Remaining Contractual Term (Year)		3 years 3 months 7 days	2 years 1 month 28 days	2 years 7 months 6 days
Aggregate Intrinsic Value	$ 12,000	$ 12,000	$ 68,000	$ 72,000
Exercised / cancelled, Shares (in shares)			(57,500)
Exercised/cancelled, weighted-average exercise price (in dollars per share)			$ 1.07
Exercised / cancelled			$ 10,000
Forfeited or expired, covered shares (in shares)		(291,100)	(120,562)
Forfeited or expired, weighted-average exercise price (in dollars per share)		$ 2.1
Covered Shares (in shares)	222,000	222,000	513,100	691,162
Weighted- Average Exercise Price (in dollars per share)	$ 1.01	$ 1.01	$ 1.63	$ 1.53
Exercisable, covered shares (in shares)	222,000	222,000
Exercisable, weighted-average exercise price (in dollars per share)	$ 1.01	$ 1.01
Exercisable, weighted average remaining contractual term (Year)		3 years 3 months 7 days
Exercisable, aggregate intrinsic value	$ 12,000	$ 12,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period, Intrinsic Value		$ 0	$ 8,000
The 2018 Plan [Member]
Covered Shares (in shares)		145,000	160,000
Weighted- Average Exercise Price (in dollars per share)		$ 0.94	$ 0.93
Weighted- Average Remaining Contractual Term (Year)		4 years 9 months 14 days	5 years 9 months 14 days	6 years 9 months 25 days
Aggregate Intrinsic Value	$ 26,000	$ 26,000	$ 52,000	$ 31,000
Exercised / cancelled, Shares (in shares)			(12,500)
Exercised/cancelled, weighted-average exercise price (in dollars per share)			$ 0.76
Forfeited or expired, covered shares (in shares)			(2,500)
Covered Shares (in shares)	145,000	145,000	145,000	160,000
Weighted- Average Exercise Price (in dollars per share)	$ 0.94	$ 0.94	$ 0.94	$ 0.93
Exercisable, covered shares (in shares)	145,000	145,000
Exercisable, weighted-average exercise price (in dollars per share)	$ 0.94	$ 0.94
Exercisable, weighted average remaining contractual term (Year)		4 years 9 months 14 days
Exercisable, aggregate intrinsic value	$ 26,000	$ 26,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period, Intrinsic Value			$ 8,000
The 2020 Plan [Member]
Covered Shares (in shares)		375,000	385,000
Weighted- Average Exercise Price (in dollars per share)		$ 1.55	$ 1.55
Weighted- Average Remaining Contractual Term (Year)	2 years 1 month 6 days		3 years 1 month 6 days	4 years 1 month 6 days
Forfeited or expired, covered shares (in shares)	(20,000)		(10,000)
Covered Shares (in shares)	355,000	355,000	375,000	385,000
Weighted- Average Exercise Price (in dollars per share)	$ 1.55	$ 1.55	$ 1.55	$ 1.55
Exercisable, covered shares (in shares)	177,500	177,500
Exercisable, weighted-average exercise price (in dollars per share)	$ 1.55	$ 1.55
Exercisable, weighted average remaining contractual term (Year)	2 years 1 month 6 days
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period, Intrinsic Value		$ 0	$ 0

Note 11 - Share Based Compens_2

Note 11 - Share Based Compensation - Restricted Stock Activity (Details) - Restricted Stock [Member] - The 2018 Plan [Member] - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Unvested shares (in shares)	38,675	138,090
Weighted-Average Grant Date Fair Value per Share, Unvested (in dollars per share)	$ 1.81	$ 1.85
Vested shares (in shares)	(100,337)	(99,415)
Weighted-Average Grant Date Fair Value per Share, Vested (in dollars per share)	$ 1.2	$ 1.86
Granted shares (in shares)	304,513
Weighted-Average Grant Date Fair Value per Share, Granted (in dollars per share)	$ 1.16
Forfeited shares (in shares)	(16,575)
Weighted-Average Grant Date Fair Value per Share, Forefeited (in dollars per share)	$ 1.81
Unvested shares (in shares)	226,276	38,675
Weighted-Average Grant Date Fair Value per Share, Unvested (in dollars per share)	$ 1.19	$ 1.81

Note 12 - Segment Information_2

Note 12 - Segment Information (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Revenue from Contract with Customer, Including Assessed Tax	$ 262,747	$ 261,268
Intersegment Eliminations [Member]
Revenue from Contract with Customer, Including Assessed Tax	$ 0	$ 0

Note 12 - Segment Information -

Note 12 - Segment Information - Segment Reporting Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Revenue:	$ 262,747	$ 261,268
Operating income (loss):	9,398	5,386
Interest expense (income):	1,919	965
Other expense (income), net:	346	(482)
Income before income tax expense:	7,133	4,903
Income tax expense:	2,357	2,777
Net income (loss):	4,776	2,126
Net income attributable to non-controlling interest:	(874)	(2,858)
Net income attributable to non-controlling interest:	874	2,858
Net (loss) income attributable to SPAR Group, Inc.:	3,902	(732)
Depreciation and amortization:	2,001	2,033
Impairment of goodwill	0	2,458
Capital expenditures	1,249	1,925
Capital expenditures	1,249	1,925
Americas [Member]
Revenue:	203,705	198,581
Operating income (loss):	7,240	4,103
Interest expense (income):	1,388	675
Other expense (income), net:	1,070	(38)
Income before income tax expense:	4,304	3,466
Income tax expense:	1,543	1,949
Net income (loss):	3,236	1,517
Net income attributable to non-controlling interest:	(492)	1,857
Net income attributable to non-controlling interest:	492	(1,857)
Net (loss) income attributable to SPAR Group, Inc.:	3,729	(340)
Depreciation and amortization:	1,737	1,821
Impairment of goodwill	0	2,458
Capital expenditures	1,077	1,805
Capital expenditures	1,077	1,805
Asia Pacific [Member]
Revenue:	24,480	26,009
Operating income (loss):	(599)	(1,621)
Interest expense (income):	122	39
Other expense (income), net:	(759)	(62)
Income before income tax expense:	236	(1,598)
Income tax expense:	62	(18)
Net income (loss):	(24)	(1,580)
Net income attributable to non-controlling interest:	33	(650)
Net income attributable to non-controlling interest:	(33)	650
Net (loss) income attributable to SPAR Group, Inc.:	(57)	(930)
Depreciation and amortization:	94	104
Impairment of goodwill	0	0
Capital expenditures	71	20
Capital expenditures	71	20
EMEA [Member]
Revenue:	34,562	36,678
Operating income (loss):	2,757	2,904
Interest expense (income):	409	251
Other expense (income), net:	35	(382)
Income before income tax expense:	2,593	3,035
Income tax expense:	752	846
Net income (loss):	1,564	2,189
Net income attributable to non-controlling interest:	1,333	1,651
Net income attributable to non-controlling interest:	(1,333)	(1,651)
Net (loss) income attributable to SPAR Group, Inc.:	230	538
Depreciation and amortization:	170	108
Impairment of goodwill	0	0
Capital expenditures	101	100
Capital expenditures	$ 101	$ 100

Note 12 - Segment Information_3

Note 12 - Segment Information - Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Assets	$ 90,281	$ 94,598
Americas [Member]
Assets	71,372	75,440
Asia Pacific [Member]
Assets	13,361	5,952
EMEA [Member]
Assets	$ 5,548	$ 13,206

Note 12 - Segment Information_4

Note 12 - Segment Information - Geographic Data (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Net revenues	$ 262,747	$ 261,268
Geographic Concentration Risk [Member] | Revenue Benchmark [Member]
Percent of consolidated net revenue	100%	100%
UNITED STATES
Net revenues	$ 104,647	$ 112,327
UNITED STATES | Geographic Concentration Risk [Member] | Revenue Benchmark [Member]
Percent of consolidated net revenue	39.80%	43%
BRAZIL
Net revenues	$ 74,873	$ 68,301
BRAZIL | Geographic Concentration Risk [Member] | Revenue Benchmark [Member]
Percent of consolidated net revenue	28.50%	26.10%
SOUTH AFRICA
Net revenues	$ 34,562	$ 36,678
SOUTH AFRICA | Geographic Concentration Risk [Member] | Revenue Benchmark [Member]
Percent of consolidated net revenue	13.20%	14%
MEXICO
Net revenues	$ 11,691	$ 9,706
MEXICO | Geographic Concentration Risk [Member] | Revenue Benchmark [Member]
Percent of consolidated net revenue	4.40%	3.70%
CHINA
Net revenues	$ 10,167	$ 10,931
CHINA | Geographic Concentration Risk [Member] | Revenue Benchmark [Member]
Percent of consolidated net revenue	3.90%	4.20%
JAPAN
Net revenues	$ 6,256	$ 7,133
JAPAN | Geographic Concentration Risk [Member] | Revenue Benchmark [Member]
Percent of consolidated net revenue	2.40%	2.70%
INDIA
Net revenues	$ 6,148	$ 6,276
INDIA | Geographic Concentration Risk [Member] | Revenue Benchmark [Member]
Percent of consolidated net revenue	2.30%	2.40%
CANADA
Net revenues	$ 12,494	$ 8,247
CANADA | Geographic Concentration Risk [Member] | Revenue Benchmark [Member]
Percent of consolidated net revenue	4.80%	3.20%
AUSTRALIA
Net revenues	$ 1,909	$ 1,669
AUSTRALIA | Geographic Concentration Risk [Member] | Revenue Benchmark [Member]
Percent of consolidated net revenue	0.70%	0.60%

Note 12 - Segment Information_5

Note 12 - Segment Information - Long Lived Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Long lived assets	$ 6,345	$ 6,164
Americas [Member]
Long lived assets	4,585	4,605
Asia Pacific [Member]
Long lived assets	1,015	1,244
EMEA [Member]
Long lived assets	$ 745	$ 315

Note 13 - Earnings Per Share (D

Note 13 - Earnings Per Share (Details Textual)	12 Months Ended
	Dec. 31, 2022 shares
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	1,753,100
Restricted Stock Units (RSUs) [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	38,675
Series B Convertible Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	854,753

Note 13 - Earnings Per Share -

Note 13 - Earnings Per Share - Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Net income attributable to SPAR Group, Inc.	$ 3,902	$ (732)
Shares used in basic net income per share calculation (in shares)	23,333
Stock options and unvested restricted shares (in shares)	147
Convertible Series B Preferred Stock (in shares)	975
Weighted average common shares – diluted (in shares)	24,455	22,110
Basic earnings (loss) per common share attributable to SPAR Group, Inc. (in dollars per share)	$ 0.17	$ (0.03)
Diluted earnings (loss) per common share attributable to SPAR Group, Inc. (in dollars per share)	$ 0.16	$ (0.03)

Note 14 - Leases - Lease Costs

Note 14 - Leases - Lease Costs (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022
Operating lease cost		$ 875	$ 470
Short-term lease cost		378	502
Variable lease costs(1)	[1]	0	20
Total lease cost		$ 1,253	$ 992
[1]Variable lease costs consist primarily of property taxes, property insurance, and common area or other maintenance costs for the Company’s leases of office space.

Note 14 - Leases - Supplemental

Note 14 - Leases - Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Operating cash flows from operating leases	$ 875	$ 997
Operating leases	$ 2,229	$ 0

Note 14 - Leases - Leases Asset

Note 14 - Leases - Leases Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Operating lease right-of-use assets	$ 2,323	$ 969
Current portion of operating lease liabilities	1,163	363
Non-current portion of operating lease liabilities	1,160	606
Total operating lease liabilities	$ 2,323	$ 969
Weighted average remaining lease term - operating leases (in years) (Year)	2 years 7 months 20 days	2 years 14 days
Weighted average discount rate - operating leases	8.80%	6.40%

Note 14 - Leases - Maturity of

Note 14 - Leases - Maturity of Lease Liability (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
2024	$ 1,315
2025	838
2026	188
2027	155
2028	112
Thereafter	5
Total future operating lease liability	2,613
Less: present value discount	290
Present value of operating lease liabilities	$ 2,323	$ 969

Note 15 - Subsequent Events (De

Note 15 - Subsequent Events (Details Textual) R$ in Millions	Jun. 30, 2024 USD ($)	Jun. 30, 2024 ZAR (R)	Jun. 30, 2024 BRL (R$)	Mar. 26, 2024	Feb. 23, 2024	Feb. 07, 2024
Forecast [Member] | SGRP Meridian [Member]
Disposal Group, Including Discontinued Operation, Consideration	$ 9,900,000	R 180,700,000
Disposal Group, Including Discontinued Operation, Consideration Percentage Receiving on Closing	80%	80%	80%
Forecast [Member] | SPAR Marketing Force [Member]
Disposal Group, Including Discontinued Operation, Consideration	$ 200,000
Forecast [Member] | Brazil Joint Venture [Member]
Disposal Group, Including Discontinued Operation, Consideration	$ 11,800,000		R$ 58.9
Subsequent Event [Member] | SGRP Meridian [Member]
Noncontrolling Interest, Ownership Percentage by Parent						51%
Subsequent Event [Member] | SPAR Marketing Force [Member]
Noncontrolling Interest, Ownership Percentage by Parent				51%	51%