Startek (SRT) 10-K 28 Mar 23 2022 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2022	Mar. 20, 2023	Jun. 30, 2022
Document Information [Line Items]
Entity Central Index Key	0001031029
Entity Registrant Name	StarTek, Inc.
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Document Type	10-K
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2022
Entity File Number	1-12793
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	84-1370538
Entity Address, Address Line One	4610 South Ulster Street
Entity Address, City or Town	Denver
Entity Address, State or Province	CO
Entity Address, Postal Zip Code	80237
City Area Code	303
Local Phone Number	262-4500
Title of 12(b) Security	Common Stock, $.01 par value
Trading Symbol	SRT
Security Exchange Name	NYSE
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
Entity Shell Company	false
Entity Public Float			$ 49,460,000
Entity Common Stock, Shares Outstanding		40,288,461
Auditor Firm ID	6074
Auditor Name	BDO India LLP
Auditor Location	Mumbai, India

Consolidated Statement of Incom

Consolidated Statement of Income (Loss) - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Revenue	$ 385,074	$ 470,242
Less: Warrant contra revenue	0	87
Net revenue	385,074	470,329
Cost of services	(327,277)	(405,531)
Gross profit	57,797	64,798
Selling, general and administrative expenses	(48,680)	(42,454)
Impairment losses and restructuring/exit cost	(9,824)	(6,456)
Operating income (loss)	(707)	15,888
Share of income of equity accounted investee (includes gain on disposal of $8,499 in Q4 2022)	13,995	6,681
Interest expense and other income (expense), net	(9,834)	(17,218)
Foreign exchange gains (losses), net	348	490
Total	3,802	5,841
Tax expense	(4,087)	(6,934)
Income (loss) from continuing operations, net of tax (A)	(285)	(1,093)
Income from discontinued operations before income tax expense	7,866	15,751
Tax expense	(3,350)	(4,932)
Net income	4,516	10,819
Income from continuing and discontinued operations	4,231	9,726
Income (loss) from continuing operations (A)
Income (loss) attributable to noncontrolling interests	0	0
Income (loss) attributable to Startek shareholders	(285)	(1,093)
Income (loss) from continuing operations, net of tax	(285)	(1,093)
Income (loss) from discontinued operations (B)
Income attributable to noncontrolling interests	6,490	8,226
Income (loss) attributable to Startek shareholders	(1,974)	2,593
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest, Total	4,516	10,819
Net income attributable to non-controlling interests	6,490	8,226
Net income attributable to Startek shareholders	(2,259)	1,500
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest, Total	$ 4,231	$ 9,726
Net income (loss) per common share from continuing operations
Basic net income (loss) attributable to Startek shareholders (in dollars per share)	$ (0.01)	$ (0.02)
Diluted net income (loss) attributable to Startek shareholders (in dollars per share)	(0.01)	(0.02)
Basic net income (loss) attributable to Startek shareholders (in dollars per share)	(0.06)	0.04
Diluted net income (loss) attributable to Startek shareholders (in dollars per share)	(0.06)	0.04
Net income (loss) per common share from discontinued operations
Basic net income (loss) attributable to Startek shareholders (in dollars per share)	(0.05)	0.06
Diluted net income (loss) attributable to Startek shareholders (in dollars per share)	$ (0.05)	$ 0.06
Weighted average common shares outstanding
Shares used in basic earnings per share calculation (in shares)	40,305	40,719
Diluted (in shares)	40,305	41,086

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Net income (A+B)	$ 4,231	$ 9,726
Net income attributable to non-controlling interests	6,490	8,226
Net income attributable to Startek shareholders	(2,259)	1,500
Other comprehensive income (loss), net of taxes from continuing operations:
Foreign currency translation adjustments	(4,965)	(2,903)
Change in fair value of derivative instruments	0	8
Pension amortization	187	(442)
Other comprehensive loss from continuing operations	(4,778)	(3,337)
Other comprehensive income (loss), net of taxes from discontinued operations:
Foreign currency translation adjustments	0	616
Pension amortization	(1,307)	(1,496)
Other comprehensive loss from discontinuing operations	(1,307)	(880)
Other comprehensive loss from continuing and discontinuing operations	(6,085)	(4,217)
Other comprehensive income (loss), net of taxes from continuing operations
Attributable to noncontrolling interest	0	0
Other comprehensive loss from continuing operations	(4,778)	(3,337)
Other Comprehensive Income (Loss) from Continuing Operations, Net of Tax	(4,778)	(3,337)
Other comprehensive income (loss), net of taxes from discontinued operations
Attributable to noncontrolling interests	(714)	(816)
Attributable to Startek shareholders	(593)	(64)
Other Comprehensive Income (Loss) from Discontinued Operations, Net of Tax	(1,307)	(880)
Comprehensive income (loss) from continuing and discontinuing operations
Attributable to noncontrolling interests	5,776	7,410
Attributable to Startek shareholders	(7,630)	(1,901)
Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest, Total	$ (1,854)	$ 5,509

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Current assets
Cash and cash equivalents	$ 22,457	$ 32,068
Restricted cash	49,946	2,015
Trade accounts receivables, net	47,138	46,634
Unbilled revenue	24,207	26,955
Prepaid expenses and other current assets	9,159	7,016
Current assets classified as held for sale	202,831	110,330
Total current assets	355,738	225,018
Non-current assets
Property, plant and equipment, net	22,945	25,428
Operating lease right-of-use assets	36,450	55,354
Intangible assets, net	79,745	90,092
Goodwill	120,505	128,557
Investment in equity-accounted investees	0	31,688
Deferred tax assets, net	2,771	560
Prepaid expenses and other non-current assets	7,889	10,304
Non-current assets classified as held for sale	0	75,474
Total non-current assets	270,305	417,457
Total assets	626,043	642,475
Current liabilities
Trade accounts payables	2,428	5,074
Accrued expenses	31,676	30,797
Short term debt	14,267	3,450
Current maturity of long term debt	120,466	6,230
Current maturity of operating lease liabilities	14,492	19,566
Other current liabilities	15,646	21,454
Current liabilities classified as held for sale	89,486	61,696
Total current liabilities	288,461	148,267
Non-current liabilities
Long term debt	41,175	160,175
Operating lease liabilities	26,651	42,004
Other non-current liabilities	2,682	3,300
Deferred tax liabilities, net	15,508	16,309
Non - current liabilities classified as held for sale	0	19,100
Total non-current liabilities	86,016	240,888
Total liabilities	374,477	389,155
Stockholders’ equity
Common stock, 60,000,000 non-convertible shares, $0.01 par value, authorized; 41,098,456 and 40,893,396 shares issued as of December 31, 2022, and December 31, 2021, respectively	411	409
Additional paid-in capital	293,472	291,537
Accumulated deficit	(86,302)	(84,043)
Treasury stock, 839,214 and 412,769 shares as of December 31, 2022, and December 31, 2021, respectively, at cost	(3,749)	(1,912)
Accumulated other comprehensive loss	(16,058)	(10,687)
Equity attributable to Startek shareholders	187,774	195,304
Non-controlling interest	63,792	58,016
Total stockholders’ equity	251,566	253,320
Total liabilities and stockholders’ equity	$ 626,043	$ 642,475

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Dec. 31, 2022	Dec. 31, 2021
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	60,000,000	60,000,000
Common stock, shares issued (in shares)	41,098,456	40,893,396
Treasury stock, shares (in shares)	839,214	412,769

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Operating activities
Income from continuing and discontinued operations	$ 4,231	$ 9,726
less: Income (loss) from discontinued operations, net of tax	(4,516)	(10,819)
Income (loss) from continuing operations, net of tax	(285)	(1,093)
Adjustments to reconcile net income (loss) to net cash generated from operating activities:
Depreciation and amortization	22,593	23,601
Impairment of goodwill	8,052	0
Profit on sale of property, plant and equipment	59	(106)
Provision/(reversal) for doubtful accounts	(49)	24
Amortization of debt issuance costs (including loss on extinguishment of debt)	1,825	11,607
Amortization of call option premium	1,800	1,200
Mark to market loss on derivative instrument	113	0
Warrant contra revenue	0	(87)
Share-based compensation expense	1,551	1,418
Impairment of right-of-use assets	1,110	4,514
Deferred income taxes	(3,207)	138
Share of income of equity accounted investee (includes gain on disposal of $8,499 in Q4 2022)	(13,995)	(6,681)
Changes in operating assets and liabilities:
Trade accounts receivables	(4,418)	(9,347)
Prepaid expenses and other assets	(1,380)	1,261
Trade accounts payable	(2,356)	(5,231)
Income taxes, net	1,501	2,528
Accrued expenses and other liabilities	(4,702)	(5,595)
Net cash generated from by operating activities from continuing operations	8,212	18,151
Net cash generated from/used in operating activities from discontinued operations	16,642	10,033
Net cash generated from operating activities	24,854	28,184
Investing activities
Purchase of property, plant and equipment and intangible assets, net	(12,028)	(9,927)
Investment in equity-accounted investees	0	(25,000)
Payments for call option premium	0	(3,000)
Proceeds from redemption of equity-accounted investees	45,683	104
Net cash generated from/used in investing activities from continuing operations	33,655	(37,823)
Net cash generated from/used in investing activities from discontinued operations	(173)	(6,699)
Net cash generated from/used in investing activities	33,482	(44,522)
Financing activities
Proceeds from the issuance of common stock	386	1,510
Proceeds from long term debt (net of debt issuance cost paid to lenders)	0	156,525
Payments of long term debt	(4,124)	(117,600)
Payments for loan fees related to long term debt	0	(2,794)
Proceeds from a line of credit, net	10,943	0
Payments of other borrowings, net	(2,466)	(13,726)
Common stock repurchases	(1,837)	(1,912)
Net cash generated from/used in financing activities from continuing operations	2,902	22,003
Net cash generated from/used in financing activities from discontinued operations	303	70
Net cash generated from/used in financing activities	3,205	22,073
Net increase in cash and cash equivalents	61,541	5,735
Effect of exchange rate changes on cash and cash equivalents and restricted cash	(1,791)	(898)
Cash and cash equivalents and restricted cash at beginning of year	55,396	50,559
Cash and cash equivalents and restricted cash at end of year	115,146	55,396
Less: Cash and cash equivalents from discontinued operations	(42,743)	(21,313)
Cash and cash equivalents and restricted cash of continuing operations at end of year	72,403	34,083
Components of cash and cash equivalents and restricted cash
Balances with banks	22,457	32,068
Restricted cash	49,946	2,015
Total cash and cash equivalents and restricted cash	72,403	34,083
Supplemental disclosure of cash flow information
Cash paid for interest and other finance cost	11,109	21,077
Cash paid for income taxes	4,832	3,954
Supplemental disclosure of non-cash activities
Non-cash warrant contra revenue	0	(87)
Non-cash share-based compensation expenses	$ 1,551	$ 1,418

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows (Parentheticals) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
Gain on disposal	$ 8,499

Consolidated Statement of Chang

Consolidated Statement of Changes in Equity - USD ($) $ in Thousands	Common Stock [Member]	Treasury Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Accumulated Foreign Currency Adjustment Attributable to Parent [Member]	Accumulated Gain (Loss), Net, Cash Flow Hedge, Parent [Member]	Accumulated Defined Benefit Plans Adjustment, Net Gain (Loss) Attributable to Parent [Member]	Parent [Member]	Noncontrolling Interest [Member]	Total
Balance (in shares) at Dec. 31, 2020	40,453,462	0
Balance at Dec. 31, 2020	$ 405	$ 0	$ 288,700	$ (85,543)	$ (4,529)	$ (8)	$ (2,749)	$ 196,276	$ 50,606	$ 246,882
Issuance of common stock (in shares)	439,934	0
Issuance of common stock	$ 4	$ 0	1,506	0	0	0	0	1,510	0	1,510
Share-based compensation expenses	0	0	1,418	0	0	0	0	1,418	0	1,418
Warrant expense	0	0	(87)	0	0	0	0	(87)	0	(87)
Income (loss) from continuing operations, net of tax	0	0	0	(1,093)	0	0	0	(1,093)	0	(1,093)
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest, Total	0	0	0	2,593	0	0	0	2,593	8,226	10,819
Other Comprehensive Income (Loss) from Continuing Operations, Net of Tax	0	0	0	0	(2,903)	8	(442)	(3,337)	0	(3,337)
Other Comprehensive Income (Loss) from Discontinued Operations, Net of Tax	$ 0	$ 0	0	0	616	0	(680)	(64)	(816)	(880)
Repurchase of common stock (in shares)	0	412,769
Repurchase of common stock	$ 0	$ (1,912)	0	0	0	0	0	(1,912)	0	(1,912)
Balance (in shares) at Dec. 31, 2021	40,893,396	412,769
Balance at Dec. 31, 2021	$ 409	$ (1,912)	291,537	(84,043)	(6,816)	0	(3,871)	195,304	58,016	253,320
Issuance of common stock (in shares)	205,060	0
Issuance of common stock	$ 2	$ 0	384	0	0	0	0	386	0	386
Income (loss) from continuing operations, net of tax	0	0	0	(285)	0	0	0	(285)	0	(285)
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest, Total	0	0	0	(1,974)	0	0	0	(1,974)	6,490	4,516
Other Comprehensive Income (Loss) from Continuing Operations, Net of Tax	0	0	0	0	(4,965)	0	187	(4,778)	0	(4,778)
Other Comprehensive Income (Loss) from Discontinued Operations, Net of Tax	$ 0	$ 0	0	0	0	0	(593)	(593)	(714)	$ (1,307)
Repurchase of common stock (in shares)	0	426,445								426,445
Repurchase of common stock	$ 0	$ (1,837)	0	0	0	0	0	(1,837)	0	$ (1,837)
Share-based compensation expenses	0	0	1,551	0	0	0	0	1,551	0	1,551
Warrant adjustment	$ 0	$ 0	0	0	0	0	0	0	0	0
Balance (in shares) at Dec. 31, 2022	41,098,456	839,214
Balance at Dec. 31, 2022	$ 411	$ (3,749)	$ 293,472	$ (86,302)	$ (11,781)	$ 0	$ (4,277)	$ 187,774	$ 63,792	$ 251,566

Note 1 - Overview and Basis of

Note 1 - Overview and Basis of Preparation	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	1. OVERVIEW AND BASIS OF PREPARATION Unless otherwise noted in this report, any description of "us," "we," or "our," refers to Startek, Inc. and its subsidiaries (the "Company"). Financial information in this report is presented in U.S. dollars. Business Startek is a leading global provider of technology-enabled business process management solutions. The Company provides omni-channel customer experience, digital transformation and technology services to some of the fin est brands globally. Startek is committed to impacting clients’ business outcomes by focusing on enhancing customer experience and digital enablement across all touch points and channels. Startek has more than 33,000 140 The Company offers a repository of digital and omnichannel solutions based on decades of experience in driving growth by putting the customer at the center of our business. Because no one a, P Basis of preparation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP"). The consolidated financial statements reflect the financial results of all subsidiaries that are more than 50% not 100%,

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Significant Accounting Policies [Text Block]	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Use of Estimates The preparation of consolidated financial statements in accordance with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements. Significant items subject to such estimates and assumptions include the useful lives of property, plant and equipment, intangibles, impairment of goodwill, valuation allowances for deferred tax assets, leases, provision for doubtful debts and restructuring costs. Management believes that the estimates used in the preparation of the consolidated financial statements are reasonable and management has made assumption about the possible effect of the global macroecononic conditions, including heightened inflation, changes to fiscal and monetary policy, higher interest rates, currency fluctuations, labour shortages and challenges in supply chain, have the potential to negatively impact the Company. There current macroeconomics conditions may Revenue The Company utilizes a five 606, r Note 5 Allowance for Doubtful Accounts An allowance for doubtful accounts is estimated for known and estimated potential losses arising from sales to customers based on a periodic review of these accounts. The allowance for doubtful accounts was $3,032 and $3,443 December 31, 2022 December 31, 2021, Leases We determine if an arrangement is a lease at inception. Operating leases are included in right-of-use (“ROU”) assets, current maturity of operating lease liabilities, and operating lease liabilities in our consolidated balance sheet. Finance leases are included in property plant and equipment, long-term debt, accrued expenses and other current liabilities in our consolidated balance sheet. ROU assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at the commencement date based on the present value of lease payments over the balance lease term. As most of our leases do not may ASC 842 360 We have lease agreements with lease and non-lease components, which are generally accounted for separately. Property, Plant and Equipment Property, plant, and equipment, are stated at depreciated cost. Additions and improvement activities are capitalized. Maintenance and repairs are expensed as incurred. Assets held under finance leases are recorded at the lower of the net present value of the minimum lease payments or the fair value of the leased asset at the inception of the lease. Depreciation and amortization is computed using the straight-line method based on their estimated useful lives, as follows: Estimated Useful Life Buildings and building improvements 3 20 Telephone and computer equipment 3 10 Furniture, fixtures, and miscellaneous equipment 3 15 Software 1 7 We depreciate leasehold improvements associated with operating leases over the shorter of 15 years or remaining life of the lease. Amortization expense related to assets recorded under capital leases is included in depreciation and amortization expense. Impairment of Long-Lived Assets The Company evaluates potential impairments of long-lived assets when it determines that the carrying value of a long-lived asset may not one not, may may not Goodwill Goodwill represents the cost of acquired businesses in excess of the fair value of identifiable tangible and intangible net assets purchased. Goodwill is not December 31, not not not uce the fair value of a reporting unit below its carrying amount. Refer Note 4, 7, Intangible Assets We amortize all acquisition-related intangible assets that are subject to amortization using the straight-line method over the estimated useful life based on economic benefit as follows: Estimated Useful Life Customer Relationship 8 13.5 Brand 13.5 Trademarks 15 Developed Technology 5 We perform a review of intangible assets to determine if facts and circumstances indicate that the useful life is shorter than we had originally estimated or that the carrying amount of assets may not the type of intangible asset. Intangible assets with definite lives are amortized over the estimated useful lives and are reviewed for impairment if indicators of impairment arise. Refer Note 4, Fair Value Measurements Fair value is the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities, which are required to be recorded at fair value, we consider the principal or most advantageous market in which we would transact and the market-based risk measurements or assumptions that market participants would use in pricing the asset or liability, such as inherent risk, transfer restrictions, and credit risk. The fair value hierarchy prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy requires that the Company maximize the use of observable inputs and minimize the use of unobservable inputs. The levels of the fair value hierarchy are described below: Level 1 Level 2 not Level 3 Refer to Note 9, Investment in equity accounted investee Investment in equity-accounted investee is an entity over which the Company has significant influence, and which is neither a subsidiary nor a joint arrangement. Significant influence is the power to participate in the investee's financial and operating policy decisions of the investee but is not Investment in equity-accounted investee is accounted using the equity method of accounting. Under the equity method, the investment in equity-accounted investees is initially recognized at cost and adjusted thereafter for the post-acquisition changes in the Company’s share of net assets of the equity-accounted investees. Goodwill relating to an investment in equity-accounted investees, if any, is included in the carrying amount of the investment and is neither amortized nor individually tested for impairment. In case of Limited Partnerships Investments, there is a specific SEC staff guidance which is included in ASC 323 30 S99 1 970 323 25 6. may no The consolidated statement of income (loss) reflects the Company’s share of the results of operations of the equity-accounted investees. When there has been a change recognized directly in the equity of the equity-accounted investees, the Company recognizes its share of any changes and discloses this, when applicable, in the statement of stockholders' equity. Unrealized gains and losses resulting from transactions between the Company and the equity accounted investment are eliminated to the extent of the interest in the equity-accounted investees. The Company’s share of income (loss) of equity-accounted investees is shown on the face of the consolidated statement of income (loss). The financial statements of the equity-accounted investee are prepared for the same reporting period as the Company. When necessary, adjustments are made to bring the accounting policies in line with those of the Company. After the application of the equity method, the Company determines at each reporting date whether there is any objective evidence that the investment in equity-accounted investees is impaired, if there has been other than a temporary decline in carrying value. If this is the case, the Company calculates the amount of impairment as the difference between the recoverable amount of the associate and its carrying value and recognizes the amount in the ‘share of income/ (loss) of equity-accounted investees' in the consolidated statement of income (loss). Refer to Note 18, The disposal of an equity investment is treated as a sale. The difference between the carrying value of the asset or portion of the asset disposed of and value of the consideration received is recognized by the investee as gain or loss on sale of equity investment in the income statement in the period of disposal. Cash and cash equivalents and restricted cash We consider cash equivalents to be short-term, highly liquid investments readily convertible to known amounts of cash and so near their maturity at purchase that they present insignificant risk of changes in value because of changes in interest rates. Restricted cash consists of margin money deposit that is contractually restricted as to usage or withdrawal and net proceeds received in relation to sale of investment in CSS corp that will be utilized to prepay senior long term debt. Borrowing costs Borrowing costs include interest as well as ancillary costs such as amortization of financing fees or charges and premium or discount on the borrowings. Borrowing costs (loan processing fee) are capitalized and amortized in the consolidated statement of income using effective interest method. Refer to Note 10, Interest and dividend income Interest revenue is recognized on an accrual basis taking into account the interest rates applicable to the financial assets. Dividend income is recognized when the Company’s right to receive such income is established by the reporting date. Government grants and subsidies Grants from the government are recognized at their fair value where there is a reasonable assurance that the grant will be received, and the Company will comply with all attached conditions. Government grants received on capital expenditure are generally deducted in arriving at the carrying amount of the asset purchased. Grants for revenue expenditure are netted against the cost incurred by the Company. Where retention of a government grant is dependent on the Company satisfying certain criteria, it is initially recognized as deferred income. When the criteria for retention have been satisfied, the deferred income balance is netted against the asset purchased. Government grant in the nature of export incentive is recognized as revenue. ( Refer Note 21, Restructuring Charges On an ongoing basis, management assesses the profitability and utilization of our facilities and in some cases, management has chosen to close facilities. Severance payments that occur from reductions in workforce are in accordance with our post-employment policy and/or statutory requirements that are communicated to all employees; therefore, severance liabilities are recognized when termination of employment is communicated to the employee(s). Other liabilities for costs associated with an exit or disposal activity are recognized when the liability is incurred, instead of upon commitment to an exit plan. A significant assumption used in determining the amount of the estimated liability for closing a facility is the estimated liability for future lease payments on vacant/partly vacant facilities. We determine our estimate of sublease payments based on our ability to successfully negotiate early termination agreements with landlords, a third may 7, Derivative Instruments and Hedging Activities In the ordinary course of business, the Company uses certain derivative financial instruments to reduce business risks which arise from its exposure to foreign exchange and interest rate fluctuations associated with borrowings (cash flow hedges). When the Company opts to undertake hedge accounting, the Company documents, at the inception of the hedging transaction, the economic relationship between hedging instruments and hedged items including whether the hedging instrument is expected to offset changes in cash flows or fair values of hedged items. The Company documents its risk management objective and strategy for undertaking various hedge transactions at the inception of each hedge relationship. Derivatives are initially recognised at fair value on the date the derivative contract is entered into and are subsequently remeasured to their fair value at the end of each reporting period. The accounting for subsequent changes in fair value depends on whether the derivative is designated as a hedging instrument, and if so, the nature of the item being hedged and the type of hedge relationship designated. Cash flow hedges that qualify for hedge accounting The effective portion of changes in the fair value of derivatives that are designated and qualify as cash flow hedges, is recognised through OCI and as cash flow hedging reserve within equity, limited to the cumulative change in fair value of the hedged item on a present value basis from the inception of the hedge. The gain or loss relating to the ineffective portion is recognised immediately in the Consolidated Statement of Income (loss). Amounts accumulated in equity are reclassified to the Consolidated Statement of Income (loss). Derivatives that are not When derivative contracts to hedge risks are not Presentation The entire fair value of a derivative contract is classified as a noncurrent asset or liability when the remaining maturity of the contract exceeds 12 not 12 8 Foreign Currency Matters The Company has operations in Argentina (classified as discontinued operations) and its functional currency has historically been the Argentine Peso. The Company monitors inflation rates in countries where it operates as required by U.S. GAAP. Under ASC 830 10 45 12, three 100%. July 1, 2018. 830, not Income Taxes Income taxes are accounted for under the asset and liability method. Deferred income taxes reflect net effects of temporary differences between carrying amounts of assets and liabilities for financial reporting purposes and amounts used for income tax purposes. We are subject to foreign income taxes on our foreign operations. We are required to estimate our income taxes in each jurisdiction in which we operate. This process involves estimating our actual current tax exposure, together with assessing temporary differences resulting from differing treatment of items for tax and financial reporting purposes. The tax effects of these temporary differences are recorded as deferred tax assets or deferred tax liabilities. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in the consolidated statement of income (loss) in the period during which such rates are enacted. We record a valuation allowance when it is more likely than not not We consider all available evidence to determine whether it is "more likely than not" We do not not December 31, 2022 not Exceptions may Based on all available evidence, in particular our historical cumulative losses and recent operating losses, we recorded a valuation allowance against our net deferred tax assets. The valuation allowance for deferred tax assets as of December 31, 2022 2021 $25,676 $26,835 December 31, 2022 2021, 39.2 $47.8 120.4 $28.74 may For more information, refer to Note 12, 8, Employee benefits Contributions to defined contribution plans are charged to consolidated statements of operations in the period in which services are rendered by the covered employees. Current service costs for defined benefit plans are accrued in the period to which they relate. The liability in respect of defined benefit plans is calculated annually by the Company using the projected unit credit method. Prior service cost, if any, resulting from an amendment to a plan is recognized and amortized over the remaining period of service of the covered employees. The Company recognizes its liabilities for compensated absences dependent on whether the obligation is attributable to employee services already rendered, relates to rights that vest or accumulate and payment is probable and estimable. The Company records annual amounts relating to its defined benefit plans based on calculations that incorporate various actuarial and other assumptions, including discount rates, mortality, assumed rates of return, compensation increases and turnover rates. The Company reviews its assumptions on quarterly basis and makes modifications to the assumptions based on current rates and trends when it is appropriate to do so. The Company believes that the assumptions utilized in recording its obligations under its plans are reasonable based on its experience and market conditions. Stock-Based Compensation We recognize expense related to all share-based payments to employees, including grants of employee stock options, based on the grant-date fair values amortized straight-line over the period during which the employees are required to provide services in exchange for the equity instruments. We include an estimate of forfeitures when calculating compensation expense. We use the Black-Scholes method for valuing stock-based awards. See Note 11, Net Income (Loss) Per Share Basic earnings per share are computed using the weighted average number of common shares outstanding during the period. Diluted earnings per share are computed using the weighted average number of common and dilutive common equivalent shares outstanding during the period. For the purposes of calculating diluted earnings per share, the treasury stock method is used for stock-based awards except where the results would be anti-dilutive. When a net loss is reported, potentially issuable common shares are generally excluded from the computation of diluted earnings per share as their effect would be anti-dilutive. Refer to Note 6, Assets Held for Sale and Discontinued Operations The Company reports the results of operations of a business as discontinued operations if a disposal represents a strategic shift that has (or will have) a major effect on an entity’s operations and financial results when the business is sold and classified as held for sale, in accordance with the criteria of Accounting Standard Codification (“ASC”) Topic 205 20 360 10 not 205 20 45 7 Net assets to be sold or discontinued less debt that is required to be paid as a result of the disposal / 1 2 3 If a business is classified as held for sale after the balance sheet date but before the financial statements are issued or are available to be issued, the business continues to be classified as held and used in those financial statements when issued or when available to be issued. Refer “Note 3A 3B Recent Accounting Pronouncements In June 2016, 2016 13, 326 2016 13" December 15, 2022, 2016 13. In March 2020, No. 2020 04, 848 December 31, 2022. December 2022, No. 2022 06, 848 848, 848 December 31, 2024. The Company is still in the process of assessing the impact of this ASU 2020 04.

Note 3A - Discontinued Operatio

Note 3A - Discontinued Operations and Held for Sale - Contact Center Company	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]	3A. On November 10, 2022, 205 20. Accordingly, the financial results of the CCC are presented in the Consolidated Statements of Income (loss) as discontinued operations for all periods presented. Current and non-current assets and liabilities of these businesses not December 31, 2021. Subsequently, on January 11, 2023, second 2023. The following table summarizes the income statement information of discontinued operations (in thousands): Statement of income (loss) Year Ended December 31, Year Ended December 31, 2022 2021 Net revenue 244,324 201,187 Cost of services (213,166 ) (169,484 ) Gross profit 31,158 31,703 Selling, general and administrative expenses (14,075 ) (10,109 ) Impairment losses and restructuring/exit cost (1,218 ) (1,770 ) Operating income 15,865 19,824 Interest expense and other income (expense), net* (3,996 ) (2,692 ) Foreign exchange gains (losses), net (32 ) (19 ) Income 11,837 17,113 Tax expense (3,350 ) (4,134 ) Net income 8,487 12,979 *It includes allocated interest. The following table summarizes the carrying values of the assets and liabilities classified as held for sale in our consolidated balance sheet as of December 31, 2022 (in thousands): December 31, 2022 December 31, 2021 Assets Current assets Cash and cash equivalents 38,002 14,261 Restricted cash 4,374 5,441 Trade accounts receivables, net 24,794 56,941 Unbilled revenue 43,322 21,700 Prepaid expenses and other current assets 5,971 3,650 Total current assets 116,463 101,993 Non-current assets Property, plant and equipment, net 3,656 7,461 Operating lease right-of-use assets 12,184 6,784 Goodwill 54,840 54,840 Deferred tax assets 4,914 3,104 Prepaid expenses and other non-current assets 3,127 1,077 Total non-current assets 78,721 73,266 Total assets classified as held for sale in the consolidated balance sheet 195,184 175,259 Liabilities Current liabilities Trade accounts payables 658 4,745 Accrued expenses 19,467 17,499 Current maturity of operating lease liabilities 6,752 4,440 Other current liabilities 36,129 27,123 Total current liabilities 63,006 53,807 Non-current liabilities Operating lease liabilities 4,702 1,780 Other non-current liabilities 11,817 15,624 Deferred tax liabilities 2,734 1,217 Total non-current liabilities 19,253 18,621 Total liabilities classified as held for sale in the consolidated balance sheet 82,259 72,428 Net cash flows attributable to the discontinued operations: December 31, 2022 December 31, 2021 Net cash generated from operating activities 19,846 9,964 Net cash used in investing activities (88 ) (5,769 ) Net cash (used in) / provided by financing activities - - Net Cash Inflow 19,758 4,195 3B. On December 14, 2022, After consideration of the relevant facts, the Company concluded the assets and liabilities of Argentina met the criteria for classification as held for sale. The Company concluded the actual and proposed disposal activities represented a strategic shift that will have a major effect on the Company’s operations and financial results as Argentina being the significant operation in Latin America geography and qualified for presentation as discontinued operations in accordance with FASB Accounting Standards Codification (ASC) 205 20. Accordingly, the financial results of the Argentina are presented in the Consolidated Statements of Operations as discontinued operations for all periods presented. Current and non-current assets and liabilities of these businesses not December 31, 2021. The following table summarizes the income statement information of discontinued operations (in thousands): Statement of income (loss) Year Ended December 31, Year Ended December 31, 2022 2021 Net revenue 30,633 32,117 Cost of services (30,574 ) (31,016 ) Gross profit 59 1,101 Selling, general and administrative expenses (1,998 ) (2,080 ) Impairment losses and restructuring/exit cost (3,250 ) - Operating (loss) (5,189 ) (979 ) Interest expense and other income (expense), net 1,828 737 Foreign exchange gains (losses), net (610 ) (1,120 ) Income (loss) (3,971 ) (1,362 ) Tax expense - (798 ) Net (loss) (3,971 ) (2,160 ) The following table summarizes the carrying values of the assets and liabilities classified as held for sale in our consolidated balance sheet as of December 31, 2022 ( December 31, 2022 December 31, 2021 Assets Current assets Cash and cash equivalents 367 1,611 Trade accounts receivables, net 2,483 3,362 Unbilled revenue 1,320 1,419 Prepaid expenses and other current assets 1,988 1,945 Total current assets 6,158 8,337 Non-current assets Property, plant and equipment, net 854 1,279 Operating lease right-of-use assets 620 874 Deferred tax assets - - Prepaid expenses and other non-current assets 15 55 Total non-current assets 1,489 2,208 Total assets classified as held for sale in the consolidated balance sheet 7,647 10,545 Liabilities Current liabilities Trade accounts payables 307 1,153 Accrued expenses 1,951 2,368 Short term debt 325 161 Current maturity of long term debt - 11 Current maturity of operating lease liabilities 398 387 Other current liabilities 2,674 3,809 Total current liabilities 5,655 7,889 Non-current liabilities Operating lease liabilities 226 479 Other non-current liabilities 1,346 - Total non-current liabilities 1,572 479 Total liabilities classified as held for sale in the consolidated balance sheet 7,227 8,368 December 31, 2022 December 31, 2021 Net cash used in operating activities (3,204 ) 69 Net cash used in investing activities (85 ) (930 ) Net cash generated from financing activities 303 70 Net Cash outflow (2,986 ) (791 )

Note 4 - Goodwill and Intangibl

Note 4 - Goodwill and Intangible Assets	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	4. GOODWILL AND INTANGIBLE ASSETS Goodwill The carrying value of goodwill is allocated to reporting units is as follows: Reporting Units: December 31, 2022 December 31, 2021 Americas 60,128 64,315 India 12,554 12,554 Malaysia 43,678 47,543 Australia 4,145 4,145 120,505 128,557 We perform a goodwill impairment analysis at least annually (in the fourth The key assumptions used in performing the impairment test, by each Reporting Unit, were as follows: Reporting Units - As of December 31, 2022 Americas India Malaysia Australia Discount rate 10.3 % 17.8 % 12.7 % 10.4 % Perpetual growth rate 1.0 % 3.0 % 2.0 % 1.0 % Reporting Units - As of December 31, 2021 Americas India Malaysia Australia Discount rate 6.5 % 15.6 % 9.4 % 6.5 % Perpetual growth rate 1.0 % 2.2 % 1.0 % 0.5 % The assumptions used in the analysis are based on the Company’s internal budget. The Company projected revenue, operating margins and cash flows for a period of five may As of December 31, 2022, December 31, 2021, no The following table presents the changes in goodwill during the years ended December 31, 2022 2021 December 31, 2022 December 31, 2021 Opening balance 128,557 183,397 Classified as held for sale - (54,840 ) Impairment (8,052 ) - Closing balance 120,505 128,557 Intangible assets The following table presents our intangible assets as of December 31, 2022 2021: As of December 31, 2022 Gross Intangibles Accumulated Amortization Net Intangibles Weighted Average Amortization Period (years) Customer relationships 66,220 27,484 38,736 6.5 Brand 49,500 18,740 30,760 7.1 Trademarks 13,210 3,917 9,293 7.5 Other intangibles 2,130 1,174 956 4.9 131,060 51,315 79,745 As of December 31, 2021 Customer relationships 66,220 21,887 44,333 6.5 Brand 49,500 15,074 34,426 7.1 Trademarks 13,210 3,036 10,174 7.5 Other intangibles 2,130 971 1,159 4.9 131,060 40,968 90,092 During the fourth 2022, December 31, 2022, December 31, 2021, Expected future amortization of intangible assets as of December 31, 2022 Year Ended December 31, Amount 2023 10,306 2024 10,252 2025 10,252 2026 9,490 2027 8,549 Thereafter 30,896 Amortization expense of intangible assets was $ 10,347 10,348 December 31, 2022, 2021

Note 5 - Revenue

Note 5 - Revenue	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	5. REVENUE The Company follows a five 606, Contracts with Customers All of the Company's revenues are derived from written contracts with our customers. Our contracts document our customers' intent to utilize our services and the relevant terms and conditions under which our services will be provided. Our contracts generally do not may ninety Our contracts give us the right to bill for services rendered during the period, which for the majority of our customers is a calendar month, with a few customers specifying a fiscal month. Our payment terms vary by client and generally range from due upon receipt to 60 90 Performance Obligations We have identified one Our stand-ready obligation involves outsourcing of the entire customer care life cycle, including: • The identification, operation, management and maintenance of facilities, IT equipment, and IT and telecommunications infrastructure • Management of the entire human resources function, including recruiting, hiring, training, supervising, evaluating, coaching, retaining, compensating, providing employee benefits programs, and disciplinary activities These activities are all considered an integral part of the production activities required in the service of standing ready to accept calls as and when they are directed to us by our clients. Revenue Recognition Methods Because our customers receive and consume the benefit of our services as they are performed and we have the contractual right to invoice for services performed to date, we have concluded that our performance obligation is satisfied over time. Accordingly, we recognize revenue for our services in the month they are performed. We are entitled to invoice for our services on a monthly basis. We invoice according to the hourly and/or per-transaction rates stated in each contract for the various activities we perform. Some contracts include opportunities to earn bonuses or include parameters under which we will incur penalties related to performance in any given month. Bonus or penalty amounts are based on the current month’s performance. Formulas are included in the contracts for the calculation of any bonus or penalty. There is no not Practical expedients and exemptions Because the Company’s contracts are essentially month-to-month, we have elected the following practical expedients: • ASC 606 10 50 14 one • ASC 340 40 25 4 one • ASC 606 10 32 2A • ASC 606 10 55 18 may Disaggregated Revenue Revenues by our clients' industry vertical for the year ended December 31, 2022 2021, Year Ended December 31, Vertical 2022 2021 Telecom 99,253 88,487 E-commerce & Consumer 77,565 89,560 Financial & Business Services 53,013 95,023 Media & Cable 51,945 72,239 Travel & Hospitality 50,191 55,832 Healthcare & Education 29,054 42,998 Technology, IT & Related Services 12,151 13,126 Other verticals 11,902 12,977 Gross revenue 385,074 470,242 Less: Warrant contra revenue - 87 Net revenue 385,074 470,329

Note 6 - Net Income (Loss) Per

Note 6 - Net Income (Loss) Per Share	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Earnings Per Share [Text Block]	6. NET INCOME / (LOSS) PER SHARE Basic earnings per common share is computed based on our weighted average number of common shares outstanding. Diluted earnings per share is computed based on our weighted average number of common shares outstanding plus the effect of dilutive stock options, non-vested restricted stock, and deferred stock units, using the treasury stock method. When a net loss is reported, potentially issuable common shares are excluded from the computation of diluted earnings per share as their effect would be anti-dilutive. The Company maintained Startek's 2008 11, For the year ended December 31, 2022 2021 Year Ended December 31, 2022 2021 Shares used in basic earnings per share calculation 40,305 40,719 Effect of dilutive securities: Stock options - 367 Total effects of dilutive securities - 367 Shares used in dilutive earnings per share calculation 40,305 41,086 For the year ended December 31, 2022 2021 not Year Ended December 31, 2022 2021 Anti-dilutive securities Stock options 2,533 79 2,533 79

Note 7 - Impairment Losses & Re

Note 7 - Impairment Losses & Restructuring Exit Cost	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Restructuring, Impairment, and Other Activities Disclosure [Text Block]	7. IMPAIRMENT LOSSES AND RESTRUCTURING/EXIT COST Impairment loss As of December 31, 2022, December 31, 2021, As of December 31, 2022 2021, not not Restructuring/Exit cost The table below summarizes the balance of accrued restructuring cost, voluntary/involuntary termination costs and other acquisition related costs, which are included in other accrued liabilities in our consolidated balance sheet. Year Ended December 31, 2022 Employee related Facilities related Total Balance on December 31, 2021 310 155 465 Accruals 551 111 662 Payments (822 ) (266 ) (1,088 ) Balance on December 31, 2022 39 - 39 Year Ended December 31, 2021 Employee related Facilities related Total Balance on December 31, 2020 - 25 25 Accruals 1,749 193 1,942 Payments (1,439 ) (63 ) (1,502 ) Balance on December 31, 2021 310 155 465 Employee related The Company has closed few of its facilities in Peru in 2022 2021, second 2023.

Note 8 - Derivative Instruments

Note 8 - Derivative Instruments	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Derivative Instruments and Hedging Activities Disclosure [Text Block]	8. DERIVATIVE INSTRUMENTS Non-designated hedges In the month of October 2022, May 2024. not 815, Unrealized gains and losses and changes in fair value of these derivatives are recognized as incurred in 'Interest expense and other income (expense), net' in Consolidated Statement of Income (loss). The following table presents these amounts for the year ended December 31, 2022 2021. Year Ended December 31, Derivatives not designated under ASC 815 2022 2021 Mark to Market loss on Interest rate cap (113 ) -

Note 9 - Fair Value Measurement

Note 9 - Fair Value Measurements	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Fair Value Disclosures [Text Block]	9. FAIR VALUE MEASUREMENTS The fair value hierarchy prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy requires that the Company maximize the use of observable inputs and minimize the use of unobservable inputs. The levels of the fair value hierarchy are described below: Level 1 Level 2 not Level 3 The carrying value of our cash and cash equivalents, accounts receivable, notes receivable, accounts payable, and restructuring liabilities approximate fair value because of their short-term nature. Our debt has a variable interest rate, so the carrying amount approximates fair value because interest rates on these instruments approximate the interest rate on debt with similar terms available to us. Derivative Instruments The values of our derivative instruments are derived from pricing models using inputs based upon market information, including contractual terms, market prices and yield curves. The inputs to the valuation pricing models are observable in the market, and as such the derivatives are classified as Level 2 The following tables set forth our assets and/or liabilities measured at fair value on a recurring basis by level within the fair value hierarchy. These balances are included in 'Prepaid and Other current assets' and/or 'Other current liabilities', respectively, on our balance sheet. As of December 31, 2022 Level 1 Level 2 Level 3 Total Assets: Interest rate cap - - - - Total fair value of assets measured on a recurring basis - - - - Liabilities: Interest rate cap - (113 ) - (113 ) Total fair value of liabilities measured on a recurring basis - (113 ) - (113 ) As on December 31,2021, nil

Note 10 - Debt

Note 10 - Debt	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Debt Disclosure [Text Block]	10. DEBT The below table presents details of the Company's debt as at: December 31, 2022 December 31, 2021 Short term debt Working capital facilities 14,267 3,450 Current maturity of long term debt Current maturity of term loan 119,194 4,125 Current maturity of equipment loan 1,272 1,682 Current maturity of finance lease obligations - 423 Total 134,733 9,680 Long term debt Term loan, net of debt issuance costs 41,175 158,543 Equipment loan - 1,632 Total 41,175 160,175 Working capital facilities The Company has a number of working capital facilities in various countries in which it operates. These facilities provide for a combined borrowing capacity of approximately $28 million for a number of working capital products. These facilities bear interest at benchmark rate plus margins between 2.0% and 4.5% and are due on demand. These facilities are collateralized by various Company assets and have a total outstanding balance of $14.3 million as of December 31, 2022. Term loan On February 18, 2021, December 31, 2022, On February 22, 2021, October 27, 2017. The term loan facility was to amortize 2.5% on the date that is 21 24 27, 30, 33 36 39, 42, 45, 48 51 54 57 2026. During the year, the Company redeemed its investment in CSS Corp LP and received proceeds of $45.6 million. The Company has utilised these proceeds and made a prepayment of senior debt of $41.3 million on January 10, 2023, 8.3 January 11, 2023, second 2023 8.2 8.4 Years Amount 2023 119,194 2024 30,935 2025 10,746 160,875 In 2021, 470, third Following table presents the changes in debt issuance cost during the year ended December 31, 2022 December 31, 2021: December 31, 2022 December 31, 2021 Opening balance 2,332 2,670 Add: Debt issuance cost (refinancing of term loan) - 11,269 Less: Expensed out (ASC 470 - extinguishment or modification) - (10,937 ) Less: Amortization of debt issuance cost* (1,825 ) (670 ) Closing balance 507 2,332 *Includes one Non-recourse factoring We have entered into factoring agreements with financial institutions to sell certain of our accounts receivable under non-recourse agreements. Under the arrangement, the Company sells the trade receivables on a non-recourse basis and accounts for the transactions as sales of receivables. The applicable receivables are removed from the Company's consolidated balance sheet when the Company receives the cash proceeds. We do not December 31, 2022 December 31, 2021, BMO Equipment Loan On December 27, 2018, January 2019 May 2022. Equipment Loan On November 2, 2020, first December 31, 2022 Finance lease obligations From time to time and when management believes it to be advantageous, we may December 31, 2022, Nil

Note 11 - Share-based Compensat

Note 11 - Share-based Compensation	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	11. SHARE-BASED COMPENSATION Amazon Warrant On January 23, 2018, no 2021 not not 606. Share-based compensation Our share-based compensation arrangements include grants of stock options, restricted stock units and deferred stock units under the StarTek, Inc. 2008 December 31, 2022 2021 December 31, 2022, In connection with the Aegis Transactions, the Company maintained Startek's 2008 May 5, 2008. May 2014, June 2016, May 2019, May 2020 September 2020 May 2021 December 31, 2022, may no ten not may not three may not one At the beginning of each quarter, members of the board of directors, at their option, may 1 2 3 4 Stock options A summary of stock option activity under the Plan is as follows: Year Ended December 31, 2022 Shares Weighted Average Exercise Price Weighted-Average Remaining Contractual Term (in years) Outstanding as of December 31, 2021 2,738,107 5.84 - Granted 765,138 5.51 - Exercised / Released (116,616 ) 2.57 - Cancelled / Forfeited (841,667 ) 5.64 - Expired (12,100 ) 2.90 - Outstanding as of December 31, 2022 2,532,862 5.97 6.00 Vested and exercisable as of December 31, 2022 1,753,486 6.06 4.67 Year Ended December 31, 2021 Shares Weighted Average Exercise Price Weighted-Average Remaining Contractual Term (in years) Outstanding as of December 31, 2020 2,395,663 5.38 - Granted 777,310 5.93 - Exercised / Released (407,225 ) 3.43 - Cancelled / Forfeited (10,000 ) 6.43 - Expired (17,641 ) 2.85 - Outstanding as of December 31, 2021 2,738,107 5.84 6.41 Vested and exercisable as of December 31, 2021 1,834,355 5.90 4.92 The weighted-average grant date fair value of options granted during the years ended December 31, 2022 2021 December 31, 2022 2021, The assumptions used to determine the value of our stock-based awards under the Black-Scholes method are summarized below: Year Ended December 31, 2022 Year Ended December 31, 2021 Risk-free interest rate 1.63%-3.67% 0.93% - 1.69% Dividend yield - - Expected volatility 54.44%-55.41% 54.61% - 55.39% Expected life in years 10 10 The risk-free interest rate is based on the U.S. Treasury strip yield in effect at the time of grant with a term equal to the expected term of the stock option granted. Average expected life and volatilities are based on historical experience, which we believe will be indicative of future experience. Employee Stock Purchase Plan In connection with the Aegis Transactions, the Company maintained Startek's employee stock purchase plan ("ESPP"). Under the terms of our ESPP, eligible employees may June 2016 May 2019, December 31, 2022, During year ended December 31, 2022 2021, 2022 2021, Year Ended December 31, 2022 Year Ended December 31, 2021 Risk-free interest rate 0.52%-4.42% 0.03% - 0.06% Dividend yield - - Expected volatility 43.11%-87.26% 49.27% - 70.32% Expected life in years 3 months 3 months The weighted average grant date fair value of these shares was $0.92 and $1.67 per share during year ended December 31, 2022 2021, Gratuity and other post-employment benefit plans a) 401 We have a safe harbor 401 first may one first 401 December 31, 2022 December 31, 2021, b) Philippines Pension Plan The Company sponsors a non-contributory defined benefit pension plan (the “Pension Plan”) for its covered employees in the Philippines. The Pension Plan provides defined benefits based on years of service and final salary. All permanent employees meeting the minimum service requirement are eligible to participate in the Pension Plan. Remeasurement changes are reflected in Accumulated Other Comprehensive Income (AOCI). As of December 31, 2022 December 31, 2021 c) Defined contribution plans Contributions to defined contribution plans are charged to the consolidated statement of operations in the period in which services are rendered by the covered employees. The Company contributed the following amounts to defined contribution plans in various jurisdictions for given period: Particulars Year Ended December 31, 2022 Year Ended December 31, 2021 Contribution to defined contribution plans 9,651 9,964 d) Defined benefit plans Gratuity Plan (Unfunded) In accordance with applicable local laws, the Company provides for gratuity, a defined benefit retirement plan (Gratuity Plan) covering certain categories of employees in India. The Gratuity Plan provides a lump-sum payment to vested employees, at retirement or termination of employment, an amount based on the respective employee’s last drawn salary and the years of employment with the Company. The Gratuity Plan benefit cost for the year is calculated on an actuarial basis. The following table sets forth amounts of obligation recognised in financial statements based on actuarial valuations carried out as of December 31, 2022 2021: Particulars December 31, 2022 December 31, 2021 (a) Liability recognized in consolidated balance sheet Liability at the end of the year 2,031 2,224 (b) Current/Non current liability Current liability 484 513 Non current liability 1,547 1,711 e) Compensated absences The Company’s liability for compensated absences is determined based upon local laws/company policy. The Company establishes the liability based upon the employee’s last salary.

Note 12 - Income Taxes

Note 12 - Income Taxes	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Income Tax Disclosure [Text Block]	12. INCOME TAXES Income tax expense (benefit) for the years ended December 31, 2022 2021 Year Ended December 31, 2022 Year Ended December 31, 2021 Tax expense 4,087 6,934 The domestic and foreign source component of income (loss) from continuing operations before income taxes was: Year Ended December 31, 2022 Year Ended December 31, 2021 U.S. (20,984 ) (13,140 ) Foreign 24,786 18,981 Total 3,802 5,841 Significant components of the provision for income taxes from continuing operations were: Year Ended December 31, 2022 Year Ended December 31, 2021 Current Federal 1,594 58 State 60 272 Foreign 5,640 6,466 Total current (benefit) expense 7,294 6,796 Deferred Federal 18 (1 ) State 10 10 Foreign (3,235 ) 129 Total deferred (benefit) expense (3,207 ) 138 Total income tax expense 4,087 6,934 Significant components of deferred tax assets and deferred tax liabilities included in the accompanying consolidated balance sheets are as follows: As of December 31, 2022 As of December 31, 2021 Deferred tax assets Unabsorbed losses and depreciation carried forward 21,422 23,633 Property, plant and equipment, net 217 - Provision for employee benefit 2,509 1,886 Provision for expenses and others 5,829 4,395 Provision for doubtful debts 748 843 Other temporary differences 3,863 2,912 Total deferred tax assets 34,588 33,669 Valuation allowance (25,676 ) (26,835 ) Total deferred tax assets, net of valuation allowance 8,912 6,834 Deferred tax liabilities Property, plant and equipment, net 2,311 2,332 Identifiable intangibles 14,298 15,723 Other temporary differences 1,946 1,854 Prepaid expenses 458 102 On retained earnings 2,636 2,572 Total deferred tax liabilities 21,649 22,583 Net of deferred tax assets and liabilities (12,737 ) (15,749 ) We do not not December 31, 2022 not December 31, 2022 2021, Differences between U.S. federal statutory income tax rates and our effective tax rates for the year ended December 31, 2022 December 31, 2021 Year Ended December 31, 2022 Year Ended December 31, 2021 Statutory tax rate 21 % 21 % Effect of state taxes (net of federal benefit) -104 % -22 % Rate differential on foreign earnings 34 % 14 % Valuation allowance 6 % -93 % Carryover attributes -20 % 84 % Disallowances for income tax purposes 79 % 1 % Global intangible low taxable income 192 % 60 % Undistributed earnings 3 % 2 % Foreign Withholding tax 13 % 43 % Currency translation adjustment -4 % 3 % Uncertain tax position 2 % - Exempt Income -112 % - Others, net -3 % 5 % Total 107 % 118 % We operate in multiple tax jurisdictions including Australia, Malaysia, India, South Africa, UK, Netherlands, Sri Lanka, Peru, Mauritius, Singapore, Philippines, Honduras, Jamaica, Canada and US. As a result, our effective tax rate changes from year to year based on recurring factors such as the geographical mix of income before taxes, state and local taxes, the ratio of permanent items to pre-tax book income and the implementation of various global tax strategies, as well as non-recurring events. The Company recorded income tax expense/(benefit) of $4,087 and $6,934 for the year ended December 31, 2022 2021, The movement in effective tax rate was primarily as a result of: (i) Increase in state tax losses and corresponding generation of DTA and subsequent creation of VA (iii) Impairment of goodwill We had U.S. gross federal net operating losses carry forwards of approximately $39.22 million and $47.80 million as at December 31, 2022 December 31, 2021 December 31, 2022 December 31, 2021 may 2017 not 2028. 2018 not illion December 31, 2022 December 31, 2021. 2026 no 382 382” 1986, We have been granted “Tax Holidays” as an incentive to attract foreign investment by the governments of Honduras, Jamaica, and certain qualifying locations in the Philippines. Generally, a Tax Holiday is an agreement between us and a foreign government under which we receive certain tax benefits in that country. In Honduras, we have been granted approval for an indefinite exemption from income taxes. The tax holidays for our qualifying Philippines facilities expire at staggered dates through 2031. December 31, 2022 2021 Under accounting standards for uncertainty in income taxes (ASC 740 10 not” 50 The following table indicates the changes to our unrecognized tax benefits for the year ended December 31, 2022 December 31, 2021. Year Ended December 31, 2022 Year Ended December 31, 2021 Unrecognized, beginning 78 78 Additions due to acquisition - - Additions based on tax positions taken in the period 80 - Reductions based on tax positions taken in the period - - Unrecognized, ending 158 78

Note 13 - Accumulated Other Com

Note 13 - Accumulated Other Comprehensive Income (Loss)	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Comprehensive Income (Loss) Note [Text Block]	13. ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) Accumulated other comprehensive income (loss) consisted of the following items: Year Ended December 31, 2021 Foreign Currency Translation Change in fair value of derivative instruments Unrecognised pension cost Equity attributable to Startek shareholders Non-controlling interests Total Balance on December 31, 2020 (4,529 ) (8 ) (2,749 ) (7,286 ) (3,071 ) (10,357 ) Continuing Operations Foreign currency translation (2,903 ) - - (2,903 ) - (2,903 ) Reclassification to operations - 8 - 8 - 8 Pension amortization, net of tax - - (442 ) (442 ) - (442 ) Discontinued Operations Foreign currency translation 44 - - 44 - 44 Reclassification to operations 572 - - 572 - 572 Pension amortization, net of tax - - (680 ) (680 ) (816 ) (1,496 ) Balance on December 31, 2021 (6,816 ) - (3,871 ) (10,687 ) (3,887 ) (14,574 ) Year Ended December 31, 2022 Foreign Currency Translation Change in fair value of derivative instruments Unrecognised pension cost Equity attributable to Startek shareholders Non-controlling interests Total Balance on December 31, 2021 (6,816 ) - (3,871 ) (10,687 ) (3,887 ) (14,574 ) Continuing Operations Foreign currency translation adjustments (4,965 ) - - (4,965 ) - (4,965 ) Pension amortization, net of tax - - 187 187 - 187 Discontinued Operations Foreign currency translation adjustments - - - - - - Pension amortization, net of tax - - (593 ) (593 ) (714 ) (1,307 ) Balance on December 31, 2022 (11,781 ) - (4,277 ) (16,058 ) (4,601 ) (20,659 )

Note 14 - Segment Reporting

Note 14 - Segment Reporting	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	14. SEGMENT AND GEOGRAPHICAL INFORMATION The Company provides business process outsourcing services (“BPO”) to clients in a variety of industries and geographical locations. Our approach is focused on providing our clients with the best possible combination of services and delivery locations to meet our clients' needs in the best and most efficient manner. Our Chief Executive Officer (CEO), who have been identified as the Chief Operating Decision Maker ("CODM"), reviews financial information mainly on a geographical basis. Our operating business model is focused on geographies in which we operate. Our CODM reviews the performance and makes resource allocation geography wise, hence the geographical level represents the operating segments of Startek Inc. In the current year with operations in Middle east and Argentina being considered as held for sale, we identified following geographies as reportable segments Year Ended December 31, Year Ended December 31, Revenue 2022 2021 Americas 168,009 258,123 India & Sri Lanka 108,303 104,099 Malaysia 44,964 53,934 Australia 38,264 33,682 South Africa 22,325 16,992 Rest of World 3,209 3,499 Total 385,074 470,329 Year Ended December 31, Year Ended December 31, Operating income (loss) 2022 2021 Americas (360 ) (1,143 ) India & Sri Lanka 7,622 7,856 Malaysia 10,481 14,358 Australia 3,927 4,730 South Africa 2,953 1,796 Rest of World (4,064 ) (1,361 ) Segment operating income (loss) 20,559 26,236 Startek consolidation adjustments Private offer transaction cost (2,867 ) - Intangible amortization (10,347 ) (10,348 ) Goodwill impairment (8,052 ) - Total operating income (loss) (707 ) 15,888 A single client in the Americas segment accounted for 10% of the consolidated total net revenue during the year ended December 31, 2022, 2021. Property, plant and equipment, net by geography based on the location of the assets is presented below: As of December 31, 2022 As of December 31, 2021 Property, plant and equipment, net Americas 9,718 11,335 India & Sri Lanka 8,340 8,712 Malaysia 2,390 2,818 Australia 829 738 South Africa 1,508 1,649 Rest of World 160 176 Total 22,945 25,428 Investment in Equity Accounted Investees On February 25, 2021, 323 30 S99 1. December 27, 2022, 18

Note 15 - Property, Plant and E

Note 15 - Property, Plant and Equipment	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	15. PROPERTY, PLANT AND EQUIPMENT Our property, plant and equipment as of December 31, 2022 December 31, 2021 As of December 31, 2022 As of December 31, 2021 Land, buildings and improvements 9,155 10,636 Telephone and computer equipment 17,812 22,279 Furniture, fixtures, and miscellaneous equipment 4,858 3,775 Capital work in progress 4,328 3,177 Computer Software 14,087 26,583 Assets acquired under capital lease 1,509 4,073 51,749 70,523 Less: Accumulated depreciation, amortization and impairment (27,332 ) (41,482 ) Less: Accumulated depreciation and amortization under capital lease (1,472 ) (3,613 ) Total property, plant and equipment, net 22,945 25,428 Depreciation and amortization expense for property, plant and equipment was $12,246 and $13,253 for the year ended December 31, 2022 2021,

Note 16 - Interest and Other In

Note 16 - Interest and Other Income (Expense), Net	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Interest and Other Income [Text Block]	16. INTEREST EXPENSES AND OTHER INCOME (EXPENSE), NET Interest and other income (expense), net for the years ended December 31, 2022, 2021 Year Ended December 31, 2022 Year Ended December 31, 2021 Interest income 249 519 Interest expense (7,268 ) (6,599 ) Other finance cost (2,358 ) (12,065 ) Other income (expense) (457 ) 927 Interest and other income (expense), net (9,834 ) (17,218 )

Note 17 - Leases

Note 17 - Leases	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Lessee, Operating Leases [Text Block]	17. LEASES We have operating and finance leases for service centers, corporate offices and certain equipment. Our leases have remaining lease terms of 1 year to 7 years, some of which include options to extend the leases for up to 3-5 years, and some of which include options to terminate the leases within 1 year. The components of lease expense were as follows: Year Ended December 31, 2022 Year Ended December 31, 2021 Operating lease cost 19,346 25,009 Finance lease cost Amortization of right-of-use assets 423 707 Interest on lease liabilities 17 52 Total finance lease cost 440 759 Supplemental cash flow information related to leases was as follows: Year Ended December 31, 2022 Year Ended December 31, 2021 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases 21,182 25,314 Operating cash flow from finance leases 17 52 Financing cash flows from finance leases 423 523 Right-of-use assets obtained in exchange for lease obligations Operating leases 4,770 15,382 Supplemental balance sheet information related to leases was as follows; As of December 31, 2022 As of December 31, 2021 Operating leases Operating lease right-of-use assets 36,450 55,354 Operating lease liabilities - current 14,492 19,566 Operating lease liabilities - non-current 26,651 42,004 Total operating lease liabilities 41,143 61,570 Finance Leases Property and equipment, at cost 1,509 4,074 Accumulated depreciation (1,471 ) (3,613 ) Property and equipment, at net 38 461 Finance lease liabilities - current - 423 Finance lease liabilities - non-current - - Total finance lease liabilities - 423 Weighted average remaining lease term As of December 31, 2022 As of December 31, 2021 Operating leases 2.60 years 3.18 years Finance leases 0.00 years 0.00 years Weighted average discount rate Operating leases 6.0 % 6.1 % Finance leases 0.0 % 0.0 % The following table reconciles the undiscounted cash flows for the Company’s finance and operating leases as of December 31, 2022 Year ended December 31, Operating Leases Finance Leases 2023 18,144 - 2024 14,090 - 2025 8,098 - 2026 3,301 - 2027 1,485 - Thereafter 2,699 - Total lease payments 47,817 - Less: Imputed interest (6,674 ) - Total lease liabilities 41,143 -

Note 18 - Investment in Equity-

Note 18 - Investment in Equity-accounted Investees	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Equity Method Investments and Joint Ventures Disclosure [Text Block]	18. Investment in Equity Accounted Investees (a) CSS Corp LP The Company had made a $25 million minority investment through its subsidiary CSP Alpha in CSS Corp. LP (“CSS”), a new-age IT services and technology support solutions company that harnesses the power of AI, automation, analytics, cloud, and digital to address customer needs. Through this investment, the Company has acquired an indirect beneficial interest in CSS of circa 26%. On December 27, 2022, no Year Ended December 31, 2022 Year Ended December 31, 2021 Aggregate amounts of the Company’s share of income of equity-accounted investees 5,496 6,688 Net gain on disposal of investment 8,499 - 13,995 6,688 Reconciliation to carrying amounts As of December 31, 2022 As of December 31, 2021 Opening net assets 31,688 - Acquired during the year - 25,000 Share of income of equity-accounted investees 5,496 6,688 Net gain on disposal of investment 8,499 - Proceeds from redemption of investment (45,683 ) - Carrying value of investment - 31,688 b) Individually immaterial associates The Company had individually immaterial investments in equity-accounted investee in Australia. It has 33.33% interest in Queensland Partnership Group Pty. Ltd and 16.67% interest in Services Queensland Partnership in Australia. The Company's share of income (loss) of equity-accounted investee, is accounted under the “equity method” as per which the share of income (loss) of equity-accounted investee had been added to the cost. In 2021, December 31, 2021.

Note 19 - Common Stock

Note 19 - Common Stock	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	19. COMMON STOCK In the year 2004, 10b5 1 August 26, 2021, 2004 December 14, 2021 Our stock repurchase programs are intended to programmatically offset the impact of dilution from our equity compensation programs and, subject to market conditions and other factors, to make opportunistic and programmatic repurchases of our common stock to reduce our outstanding share count. Any repurchased shares will be held as treasury stock and will be available for general corporate purposes. Our stock repurchase plan may During the year ended December 31, 2022, Stock repurchase activity during the year ended December 31, 2022 Period Ended Total number of shares purchased Average price paid per share (1) ($) Total number of shares purchased as part of publicly announced program Maximum dollar value that may yet to be purchased under program ($) January 31, 2022 130,803 5.08 130,803 1,432,822 February 28, 2022 75,865 4.90 75,865 1,061,426 March 31, 2022 52,739 4.36 52,739 831,229 April 30, 2022 - - - 831,229 May 31, 2022 20,000 3.15 20,000 768,156 June 30, 2022 - - - 768,156 July 30, 2022 - - - 768,156 August 31, 2022 - - - 768,156 September 30, 2022 90,726 3.31 90,726 468,158 October 31, 2022 29,586 3.61 29,586 361,476 November 30, 2022 26,726 3.49 26,726 268,158 December 31, 2022 - - - 268,158 Total 426,445 426,445 ( 1

Note 20 - Private Offer Transac

Note 20 - Private Offer Transaction Cost	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Private Offer Transaction Cost [Text Block]	20. On January 17, 2022, December 20, 2021, not August 8, 2022, The committee had analyzed various factors such as forecast submitted by the Company, trading history of Startek stock, macroeconomic environment, etc. and determined that the proposed price at $4.65 is inadequate and not September 9, 2022, December 31, 2022

Note 21 - Government Assistance

Note 21 - Government Assistance	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Government Assistance Disclosure [Textblock]	21. In November 2021, 2021 10, 832 December 31, 2022. India Malaysia Australia South Africa Total December 31, 2022 808 188 1,444 329 2,769 December 31, 2021 742 330 1,484 284 2,840 India: During the year, India geography has received following two a. Service Exports from India Scheme (SEIS) During the year ended December 31, 2022 December 31, 2021, 2015 20. December 31, 2022 December 31, 2021 b. National Apprenticeship Promotion Scheme (NAPS) During the year ended December 31, 2022 December 31, 2021, December 31, 2022 December 31, 2021, Malaysia: During the year ended December 31, 2022 December 31, 2021, I2M December 31, 2022 December 31, 2021 Australia: During the year ended December 31, 2022 December 31, 2021, Oct 2020 not December 31, 2022 December 31, 2021 South Africa: During the year ended December 31, 2022 December 31, 2021, December 31, 2022 December 31, 2021

Note 22 - Subsequent Events

Note 22 - Subsequent Events	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Subsequent Events [Text Block]	22. None.

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of consolidated financial statements in accordance with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements. Significant items subject to such estimates and assumptions include the useful lives of property, plant and equipment, intangibles, impairment of goodwill, valuation allowances for deferred tax assets, leases, provision for doubtful debts and restructuring costs. Management believes that the estimates used in the preparation of the consolidated financial statements are reasonable and management has made assumption about the possible effect of the global macroecononic conditions, including heightened inflation, changes to fiscal and monetary policy, higher interest rates, currency fluctuations, labour shortages and challenges in supply chain, have the potential to negatively impact the Company. There current macroeconomics conditions may
Revenue from Contract with Customer [Policy Text Block]	Revenue The Company utilizes a five 606, r Note 5
Receivables, Trade and Other Accounts Receivable, Allowance for Doubtful Accounts, Policy [Policy Text Block]	Allowance for Doubtful Accounts An allowance for doubtful accounts is estimated for known and estimated potential losses arising from sales to customers based on a periodic review of these accounts. The allowance for doubtful accounts was $3,032 and $3,443 December 31, 2022 December 31, 2021,
Lessee, Leases [Policy Text Block]	Leases We determine if an arrangement is a lease at inception. Operating leases are included in right-of-use (“ROU”) assets, current maturity of operating lease liabilities, and operating lease liabilities in our consolidated balance sheet. Finance leases are included in property plant and equipment, long-term debt, accrued expenses and other current liabilities in our consolidated balance sheet. ROU assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at the commencement date based on the present value of lease payments over the balance lease term. As most of our leases do not may ASC 842 360 We have lease agreements with lease and non-lease components, which are generally accounted for separately.
Property, Plant and Equipment, Policy [Policy Text Block]	Property, Plant and Equipment Property, plant, and equipment, are stated at depreciated cost. Additions and improvement activities are capitalized. Maintenance and repairs are expensed as incurred. Assets held under finance leases are recorded at the lower of the net present value of the minimum lease payments or the fair value of the leased asset at the inception of the lease. Depreciation and amortization is computed using the straight-line method based on their estimated useful lives, as follows: Estimated Useful Life Buildings and building improvements 3 20 Telephone and computer equipment 3 10 Furniture, fixtures, and miscellaneous equipment 3 15 Software 1 7 We depreciate leasehold improvements associated with operating leases over the shorter of 15 years or remaining life of the lease. Amortization expense related to assets recorded under capital leases is included in depreciation and amortization expense.
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Impairment of Long-Lived Assets The Company evaluates potential impairments of long-lived assets when it determines that the carrying value of a long-lived asset may not one not, may may not
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]	Goodwill Goodwill represents the cost of acquired businesses in excess of the fair value of identifiable tangible and intangible net assets purchased. Goodwill is not December 31, not not not uce the fair value of a reporting unit below its carrying amount. Refer Note 4, 7,
Intangible Assets, Finite-Lived, Policy [Policy Text Block]	Intangible Assets We amortize all acquisition-related intangible assets that are subject to amortization using the straight-line method over the estimated useful life based on economic benefit as follows: Estimated Useful Life Customer Relationship 8 13.5 Brand 13.5 Trademarks 15 Developed Technology 5 We perform a review of intangible assets to determine if facts and circumstances indicate that the useful life is shorter than we had originally estimated or that the carrying amount of assets may not the type of intangible asset. Intangible assets with definite lives are amortized over the estimated useful lives and are reviewed for impairment if indicators of impairment arise. Refer Note 4,
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value Measurements Fair value is the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities, which are required to be recorded at fair value, we consider the principal or most advantageous market in which we would transact and the market-based risk measurements or assumptions that market participants would use in pricing the asset or liability, such as inherent risk, transfer restrictions, and credit risk. The fair value hierarchy prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy requires that the Company maximize the use of observable inputs and minimize the use of unobservable inputs. The levels of the fair value hierarchy are described below: Level 1 Level 2 not Level 3 Refer to Note 9,
Equity Method Investments [Policy Text Block]	Investment in equity accounted investee Investment in equity-accounted investee is an entity over which the Company has significant influence, and which is neither a subsidiary nor a joint arrangement. Significant influence is the power to participate in the investee's financial and operating policy decisions of the investee but is not Investment in equity-accounted investee is accounted using the equity method of accounting. Under the equity method, the investment in equity-accounted investees is initially recognized at cost and adjusted thereafter for the post-acquisition changes in the Company’s share of net assets of the equity-accounted investees. Goodwill relating to an investment in equity-accounted investees, if any, is included in the carrying amount of the investment and is neither amortized nor individually tested for impairment. In case of Limited Partnerships Investments, there is a specific SEC staff guidance which is included in ASC 323 30 S99 1 970 323 25 6. may no The consolidated statement of income (loss) reflects the Company’s share of the results of operations of the equity-accounted investees. When there has been a change recognized directly in the equity of the equity-accounted investees, the Company recognizes its share of any changes and discloses this, when applicable, in the statement of stockholders' equity. Unrealized gains and losses resulting from transactions between the Company and the equity accounted investment are eliminated to the extent of the interest in the equity-accounted investees. The Company’s share of income (loss) of equity-accounted investees is shown on the face of the consolidated statement of income (loss). The financial statements of the equity-accounted investee are prepared for the same reporting period as the Company. When necessary, adjustments are made to bring the accounting policies in line with those of the Company. After the application of the equity method, the Company determines at each reporting date whether there is any objective evidence that the investment in equity-accounted investees is impaired, if there has been other than a temporary decline in carrying value. If this is the case, the Company calculates the amount of impairment as the difference between the recoverable amount of the associate and its carrying value and recognizes the amount in the ‘share of income/ (loss) of equity-accounted investees' in the consolidated statement of income (loss). Refer to Note 18, The disposal of an equity investment is treated as a sale. The difference between the carrying value of the asset or portion of the asset disposed of and value of the consideration received is recognized by the investee as gain or loss on sale of equity investment in the income statement in the period of disposal.
Cash and Cash Equivalents, Restricted Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and cash equivalents and restricted cash We consider cash equivalents to be short-term, highly liquid investments readily convertible to known amounts of cash and so near their maturity at purchase that they present insignificant risk of changes in value because of changes in interest rates. Restricted cash consists of margin money deposit that is contractually restricted as to usage or withdrawal and net proceeds received in relation to sale of investment in CSS corp that will be utilized to prepay senior long term debt.
Debt, Policy [Policy Text Block]	Borrowing costs Borrowing costs include interest as well as ancillary costs such as amortization of financing fees or charges and premium or discount on the borrowings. Borrowing costs (loan processing fee) are capitalized and amortized in the consolidated statement of income using effective interest method. Refer to Note 10,
Interest and Dividend Income, Policy [Policy Text Block]	Interest and dividend income Interest revenue is recognized on an accrual basis taking into account the interest rates applicable to the financial assets. Dividend income is recognized when the Company’s right to receive such income is established by the reporting date.
Government Grants and Subsidies, Policy [Policy Text Block]	Government grants and subsidies Grants from the government are recognized at their fair value where there is a reasonable assurance that the grant will be received, and the Company will comply with all attached conditions. Government grants received on capital expenditure are generally deducted in arriving at the carrying amount of the asset purchased. Grants for revenue expenditure are netted against the cost incurred by the Company. Where retention of a government grant is dependent on the Company satisfying certain criteria, it is initially recognized as deferred income. When the criteria for retention have been satisfied, the deferred income balance is netted against the asset purchased. Government grant in the nature of export incentive is recognized as revenue. ( Refer Note 21,
Costs Associated with Exit or Disposal Activities or Restructurings, Policy [Policy Text Block]	Restructuring Charges On an ongoing basis, management assesses the profitability and utilization of our facilities and in some cases, management has chosen to close facilities. Severance payments that occur from reductions in workforce are in accordance with our post-employment policy and/or statutory requirements that are communicated to all employees; therefore, severance liabilities are recognized when termination of employment is communicated to the employee(s). Other liabilities for costs associated with an exit or disposal activity are recognized when the liability is incurred, instead of upon commitment to an exit plan. A significant assumption used in determining the amount of the estimated liability for closing a facility is the estimated liability for future lease payments on vacant/partly vacant facilities. We determine our estimate of sublease payments based on our ability to successfully negotiate early termination agreements with landlords, a third may 7,
Derivatives, Policy [Policy Text Block]	Derivative Instruments and Hedging Activities In the ordinary course of business, the Company uses certain derivative financial instruments to reduce business risks which arise from its exposure to foreign exchange and interest rate fluctuations associated with borrowings (cash flow hedges). When the Company opts to undertake hedge accounting, the Company documents, at the inception of the hedging transaction, the economic relationship between hedging instruments and hedged items including whether the hedging instrument is expected to offset changes in cash flows or fair values of hedged items. The Company documents its risk management objective and strategy for undertaking various hedge transactions at the inception of each hedge relationship. Derivatives are initially recognised at fair value on the date the derivative contract is entered into and are subsequently remeasured to their fair value at the end of each reporting period. The accounting for subsequent changes in fair value depends on whether the derivative is designated as a hedging instrument, and if so, the nature of the item being hedged and the type of hedge relationship designated. Cash flow hedges that qualify for hedge accounting The effective portion of changes in the fair value of derivatives that are designated and qualify as cash flow hedges, is recognised through OCI and as cash flow hedging reserve within equity, limited to the cumulative change in fair value of the hedged item on a present value basis from the inception of the hedge. The gain or loss relating to the ineffective portion is recognised immediately in the Consolidated Statement of Income (loss). Amounts accumulated in equity are reclassified to the Consolidated Statement of Income (loss). Derivatives that are not When derivative contracts to hedge risks are not Presentation The entire fair value of a derivative contract is classified as a noncurrent asset or liability when the remaining maturity of the contract exceeds 12 not 12 8
Foreign Currency Transactions and Translations Policy [Policy Text Block]	Foreign Currency Matters The Company has operations in Argentina (classified as discontinued operations) and its functional currency has historically been the Argentine Peso. The Company monitors inflation rates in countries where it operates as required by U.S. GAAP. Under ASC 830 10 45 12, three 100%. July 1, 2018. 830, not
Income Tax, Policy [Policy Text Block]	Income Taxes Income taxes are accounted for under the asset and liability method. Deferred income taxes reflect net effects of temporary differences between carrying amounts of assets and liabilities for financial reporting purposes and amounts used for income tax purposes. We are subject to foreign income taxes on our foreign operations. We are required to estimate our income taxes in each jurisdiction in which we operate. This process involves estimating our actual current tax exposure, together with assessing temporary differences resulting from differing treatment of items for tax and financial reporting purposes. The tax effects of these temporary differences are recorded as deferred tax assets or deferred tax liabilities. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in the consolidated statement of income (loss) in the period during which such rates are enacted. We record a valuation allowance when it is more likely than not not We consider all available evidence to determine whether it is "more likely than not" We do not not December 31, 2022 not Exceptions may Based on all available evidence, in particular our historical cumulative losses and recent operating losses, we recorded a valuation allowance against our net deferred tax assets. The valuation allowance for deferred tax assets as of December 31, 2022 2021 $25,676 $26,835 December 31, 2022 2021, 39.2 $47.8 120.4 $28.74 may For more information, refer to Note 12, 8,
Pension and Other Postretirement Plans, Policy [Policy Text Block]	Employee benefits Contributions to defined contribution plans are charged to consolidated statements of operations in the period in which services are rendered by the covered employees. Current service costs for defined benefit plans are accrued in the period to which they relate. The liability in respect of defined benefit plans is calculated annually by the Company using the projected unit credit method. Prior service cost, if any, resulting from an amendment to a plan is recognized and amortized over the remaining period of service of the covered employees. The Company recognizes its liabilities for compensated absences dependent on whether the obligation is attributable to employee services already rendered, relates to rights that vest or accumulate and payment is probable and estimable. The Company records annual amounts relating to its defined benefit plans based on calculations that incorporate various actuarial and other assumptions, including discount rates, mortality, assumed rates of return, compensation increases and turnover rates. The Company reviews its assumptions on quarterly basis and makes modifications to the assumptions based on current rates and trends when it is appropriate to do so. The Company believes that the assumptions utilized in recording its obligations under its plans are reasonable based on its experience and market conditions.
Share-Based Payment Arrangement [Policy Text Block]	Stock-Based Compensation We recognize expense related to all share-based payments to employees, including grants of employee stock options, based on the grant-date fair values amortized straight-line over the period during which the employees are required to provide services in exchange for the equity instruments. We include an estimate of forfeitures when calculating compensation expense. We use the Black-Scholes method for valuing stock-based awards. See Note 11,
Earnings Per Share, Policy [Policy Text Block]	Net Income (Loss) Per Share Basic earnings per share are computed using the weighted average number of common shares outstanding during the period. Diluted earnings per share are computed using the weighted average number of common and dilutive common equivalent shares outstanding during the period. For the purposes of calculating diluted earnings per share, the treasury stock method is used for stock-based awards except where the results would be anti-dilutive. When a net loss is reported, potentially issuable common shares are generally excluded from the computation of diluted earnings per share as their effect would be anti-dilutive. Refer to Note 6,
Discontinued Operations, Policy [Policy Text Block]	Assets Held for Sale and Discontinued Operations The Company reports the results of operations of a business as discontinued operations if a disposal represents a strategic shift that has (or will have) a major effect on an entity’s operations and financial results when the business is sold and classified as held for sale, in accordance with the criteria of Accounting Standard Codification (“ASC”) Topic 205 20 360 10 not 205 20 45 7 Net assets to be sold or discontinued less debt that is required to be paid as a result of the disposal / 1 2 3 If a business is classified as held for sale after the balance sheet date but before the financial statements are issued or are available to be issued, the business continues to be classified as held and used in those financial statements when issued or when available to be issued. Refer “Note 3A 3B
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements In June 2016, 2016 13, 326 2016 13" December 15, 2022, 2016 13. In March 2020, No. 2020 04, 848 December 31, 2022. December 2022, No. 2022 06, 848 848, 848 December 31, 2024. The Company is still in the process of assessing the impact of this ASU 2020 04.

Note 2 - Summary of Significa_2

Note 2 - Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Property, Plant and Equipment, Useful Lives [Table Text Block]	Estimated Useful Life Buildings and building improvements 3 20 Telephone and computer equipment 3 10 Furniture, fixtures, and miscellaneous equipment 3 15 Software 1 7
Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block]	Estimated Useful Life Customer Relationship 8 13.5 Brand 13.5 Trademarks 15 Developed Technology 5

Note 3A - Discontinued Operat_2

Note 3A - Discontinued Operations and Held for Sale - Contact Center Company (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Disposal Groups, Including Discontinued Operations [Table Text Block]	Statement of income (loss) Year Ended December 31, Year Ended December 31, 2022 2021 Net revenue 244,324 201,187 Cost of services (213,166 ) (169,484 ) Gross profit 31,158 31,703 Selling, general and administrative expenses (14,075 ) (10,109 ) Impairment losses and restructuring/exit cost (1,218 ) (1,770 ) Operating income 15,865 19,824 Interest expense and other income (expense), net* (3,996 ) (2,692 ) Foreign exchange gains (losses), net (32 ) (19 ) Income 11,837 17,113 Tax expense (3,350 ) (4,134 ) Net income 8,487 12,979 December 31, 2022 December 31, 2021 Assets Current assets Cash and cash equivalents 38,002 14,261 Restricted cash 4,374 5,441 Trade accounts receivables, net 24,794 56,941 Unbilled revenue 43,322 21,700 Prepaid expenses and other current assets 5,971 3,650 Total current assets 116,463 101,993 Non-current assets Property, plant and equipment, net 3,656 7,461 Operating lease right-of-use assets 12,184 6,784 Goodwill 54,840 54,840 Deferred tax assets 4,914 3,104 Prepaid expenses and other non-current assets 3,127 1,077 Total non-current assets 78,721 73,266 Total assets classified as held for sale in the consolidated balance sheet 195,184 175,259 Liabilities Current liabilities Trade accounts payables 658 4,745 Accrued expenses 19,467 17,499 Current maturity of operating lease liabilities 6,752 4,440 Other current liabilities 36,129 27,123 Total current liabilities 63,006 53,807 Non-current liabilities Operating lease liabilities 4,702 1,780 Other non-current liabilities 11,817 15,624 Deferred tax liabilities 2,734 1,217 Total non-current liabilities 19,253 18,621 Total liabilities classified as held for sale in the consolidated balance sheet 82,259 72,428 Statement of income (loss) Year Ended December 31, Year Ended December 31, 2022 2021 Net revenue 30,633 32,117 Cost of services (30,574 ) (31,016 ) Gross profit 59 1,101 Selling, general and administrative expenses (1,998 ) (2,080 ) Impairment losses and restructuring/exit cost (3,250 ) - Operating (loss) (5,189 ) (979 ) Interest expense and other income (expense), net 1,828 737 Foreign exchange gains (losses), net (610 ) (1,120 ) Income (loss) (3,971 ) (1,362 ) Tax expense - (798 ) Net (loss) (3,971 ) (2,160 ) December 31, 2022 December 31, 2021 Assets Current assets Cash and cash equivalents 367 1,611 Trade accounts receivables, net 2,483 3,362 Unbilled revenue 1,320 1,419 Prepaid expenses and other current assets 1,988 1,945 Total current assets 6,158 8,337 Non-current assets Property, plant and equipment, net 854 1,279 Operating lease right-of-use assets 620 874 Deferred tax assets - - Prepaid expenses and other non-current assets 15 55 Total non-current assets 1,489 2,208 Total assets classified as held for sale in the consolidated balance sheet 7,647 10,545 Liabilities Current liabilities Trade accounts payables 307 1,153 Accrued expenses 1,951 2,368 Short term debt 325 161 Current maturity of long term debt - 11 Current maturity of operating lease liabilities 398 387 Other current liabilities 2,674 3,809 Total current liabilities 5,655 7,889 Non-current liabilities Operating lease liabilities 226 479 Other non-current liabilities 1,346 - Total non-current liabilities 1,572 479 Total liabilities classified as held for sale in the consolidated balance sheet 7,227 8,368
Disposal Groups, Including Discontinued Operations. Cash Flows [Table Text Block]	Net cash flows attributable to the discontinued operations: December 31, 2022 December 31, 2021 Net cash generated from operating activities 19,846 9,964 Net cash used in investing activities (88 ) (5,769 ) Net cash (used in) / provided by financing activities - - Net Cash Inflow 19,758 4,195 December 31, 2022 December 31, 2021 Net cash used in operating activities (3,204 ) 69 Net cash used in investing activities (85 ) (930 ) Net cash generated from financing activities 303 70 Net Cash outflow (2,986 ) (791 )

Note 4 - Goodwill and Intangi_2

Note 4 - Goodwill and Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Goodwill [Table Text Block]	Reporting Units: December 31, 2022 December 31, 2021 Americas 60,128 64,315 India 12,554 12,554 Malaysia 43,678 47,543 Australia 4,145 4,145 120,505 128,557 December 31, 2022 December 31, 2021 Opening balance 128,557 183,397 Classified as held for sale - (54,840 ) Impairment (8,052 ) - Closing balance 120,505 128,557
Schedule of Finite-Lived Intangible Assets [Table Text Block]	As of December 31, 2022 Gross Intangibles Accumulated Amortization Net Intangibles Weighted Average Amortization Period (years) Customer relationships 66,220 27,484 38,736 6.5 Brand 49,500 18,740 30,760 7.1 Trademarks 13,210 3,917 9,293 7.5 Other intangibles 2,130 1,174 956 4.9 131,060 51,315 79,745 As of December 31, 2021 Customer relationships 66,220 21,887 44,333 6.5 Brand 49,500 15,074 34,426 7.1 Trademarks 13,210 3,036 10,174 7.5 Other intangibles 2,130 971 1,159 4.9 131,060 40,968 90,092
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	Year Ended December 31, Amount 2023 10,306 2024 10,252 2025 10,252 2026 9,490 2027 8,549 Thereafter 30,896
Goodwill [Member]
Notes Tables
Fair Value Measurement Inputs and Valuation Techniques [Table Text Block]	Reporting Units - As of December 31, 2022 Americas India Malaysia Australia Discount rate 10.3 % 17.8 % 12.7 % 10.4 % Perpetual growth rate 1.0 % 3.0 % 2.0 % 1.0 % Reporting Units - As of December 31, 2021 Americas India Malaysia Australia Discount rate 6.5 % 15.6 % 9.4 % 6.5 % Perpetual growth rate 1.0 % 2.2 % 1.0 % 0.5 %

Note 5 - Revenue (Tables)

Note 5 - Revenue (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Disaggregation of Revenue [Table Text Block]	Year Ended December 31, Vertical 2022 2021 Telecom 99,253 88,487 E-commerce & Consumer 77,565 89,560 Financial & Business Services 53,013 95,023 Media & Cable 51,945 72,239 Travel & Hospitality 50,191 55,832 Healthcare & Education 29,054 42,998 Technology, IT & Related Services 12,151 13,126 Other verticals 11,902 12,977 Gross revenue 385,074 470,242 Less: Warrant contra revenue - 87 Net revenue 385,074 470,329

Note 6 - Net Income (Loss) Pe_2

Note 6 - Net Income (Loss) Per Share (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Year Ended December 31, 2022 2021 Shares used in basic earnings per share calculation 40,305 40,719 Effect of dilutive securities: Stock options - 367 Total effects of dilutive securities - 367 Shares used in dilutive earnings per share calculation 40,305 41,086
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]	Year Ended December 31, 2022 2021 Anti-dilutive securities Stock options 2,533 79 2,533 79

Note 7 - Impairment Losses & _2

Note 7 - Impairment Losses & Restructuring Exit Cost (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Restructuring and Related Costs [Table Text Block]	Year Ended December 31, 2022 Employee related Facilities related Total Balance on December 31, 2021 310 155 465 Accruals 551 111 662 Payments (822 ) (266 ) (1,088 ) Balance on December 31, 2022 39 - 39 Year Ended December 31, 2021 Employee related Facilities related Total Balance on December 31, 2020 - 25 25 Accruals 1,749 193 1,942 Payments (1,439 ) (63 ) (1,502 ) Balance on December 31, 2021 310 155 465

Note 8 - Derivative Instrumen_2

Note 8 - Derivative Instruments (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Derivatives Not Designated as Hedging Instruments [Table Text Block]	Year Ended December 31, Derivatives not designated under ASC 815 2022 2021 Mark to Market loss on Interest rate cap (113 ) -

Note 9 - Fair Value Measureme_2

Note 9 - Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	As of December 31, 2022 Level 1 Level 2 Level 3 Total Assets: Interest rate cap - - - - Total fair value of assets measured on a recurring basis - - - - Liabilities: Interest rate cap - (113 ) - (113 ) Total fair value of liabilities measured on a recurring basis - (113 ) - (113 )

Note 10 - Debt (Tables)

Note 10 - Debt (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Debt [Table Text Block]	December 31, 2022 December 31, 2021 Short term debt Working capital facilities 14,267 3,450 Current maturity of long term debt Current maturity of term loan 119,194 4,125 Current maturity of equipment loan 1,272 1,682 Current maturity of finance lease obligations - 423 Total 134,733 9,680 Long term debt Term loan, net of debt issuance costs 41,175 158,543 Equipment loan - 1,632 Total 41,175 160,175
Contractual Obligation, Fiscal Year Maturity [Table Text Block]	Years Amount 2023 119,194 2024 30,935 2025 10,746 160,875
Schedule of Debt Issuance Cost [Table Text Block]	December 31, 2022 December 31, 2021 Opening balance 2,332 2,670 Add: Debt issuance cost (refinancing of term loan) - 11,269 Less: Expensed out (ASC 470 - extinguishment or modification) - (10,937 ) Less: Amortization of debt issuance cost* (1,825 ) (670 ) Closing balance 507 2,332

Note 11 - Share-based Compens_2

Note 11 - Share-based Compensation (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Share-Based Payment Arrangement, Option, Activity [Table Text Block]	Year Ended December 31, 2022 Shares Weighted Average Exercise Price Weighted-Average Remaining Contractual Term (in years) Outstanding as of December 31, 2021 2,738,107 5.84 - Granted 765,138 5.51 - Exercised / Released (116,616 ) 2.57 - Cancelled / Forfeited (841,667 ) 5.64 - Expired (12,100 ) 2.90 - Outstanding as of December 31, 2022 2,532,862 5.97 6.00 Vested and exercisable as of December 31, 2022 1,753,486 6.06 4.67 Year Ended December 31, 2021 Shares Weighted Average Exercise Price Weighted-Average Remaining Contractual Term (in years) Outstanding as of December 31, 2020 2,395,663 5.38 - Granted 777,310 5.93 - Exercised / Released (407,225 ) 3.43 - Cancelled / Forfeited (10,000 ) 6.43 - Expired (17,641 ) 2.85 - Outstanding as of December 31, 2021 2,738,107 5.84 6.41 Vested and exercisable as of December 31, 2021 1,834,355 5.90 4.92
Schedule of Share-Based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	Year Ended December 31, 2022 Year Ended December 31, 2021 Risk-free interest rate 1.63%-3.67% 0.93% - 1.69% Dividend yield - - Expected volatility 54.44%-55.41% 54.61% - 55.39% Expected life in years 10 10
Schedule of Share-Based Payment Award, Employee Stock Purchase Plan, Valuation Assumptions [Table Text Block]	Year Ended December 31, 2022 Year Ended December 31, 2021 Risk-free interest rate 0.52%-4.42% 0.03% - 0.06% Dividend yield - - Expected volatility 43.11%-87.26% 49.27% - 70.32% Expected life in years 3 months 3 months
Defined Contribution Plan Disclosures [Table Text Block]	Particulars Year Ended December 31, 2022 Year Ended December 31, 2021 Contribution to defined contribution plans 9,651 9,964
Schedule of Defined Benefit Plan, Amounts for Asset (Liability) Recognized in Statement of Financial Position [Table Text Block]	Particulars December 31, 2022 December 31, 2021 (a) Liability recognized in consolidated balance sheet Liability at the end of the year 2,031 2,224 (b) Current/Non current liability Current liability 484 513 Non current liability 1,547 1,711

Note 12 - Income Taxes (Tables)

Note 12 - Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	Year Ended December 31, 2022 Year Ended December 31, 2021 Tax expense 4,087 6,934 Year Ended December 31, 2022 Year Ended December 31, 2021 Current Federal 1,594 58 State 60 272 Foreign 5,640 6,466 Total current (benefit) expense 7,294 6,796 Deferred Federal 18 (1 ) State 10 10 Foreign (3,235 ) 129 Total deferred (benefit) expense (3,207 ) 138 Total income tax expense 4,087 6,934
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]	Year Ended December 31, 2022 Year Ended December 31, 2021 U.S. (20,984 ) (13,140 ) Foreign 24,786 18,981 Total 3,802 5,841
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	As of December 31, 2022 As of December 31, 2021 Deferred tax assets Unabsorbed losses and depreciation carried forward 21,422 23,633 Property, plant and equipment, net 217 - Provision for employee benefit 2,509 1,886 Provision for expenses and others 5,829 4,395 Provision for doubtful debts 748 843 Other temporary differences 3,863 2,912 Total deferred tax assets 34,588 33,669 Valuation allowance (25,676 ) (26,835 ) Total deferred tax assets, net of valuation allowance 8,912 6,834 Deferred tax liabilities Property, plant and equipment, net 2,311 2,332 Identifiable intangibles 14,298 15,723 Other temporary differences 1,946 1,854 Prepaid expenses 458 102 On retained earnings 2,636 2,572 Total deferred tax liabilities 21,649 22,583 Net of deferred tax assets and liabilities (12,737 ) (15,749 )
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	Year Ended December 31, 2022 Year Ended December 31, 2021 Statutory tax rate 21 % 21 % Effect of state taxes (net of federal benefit) -104 % -22 % Rate differential on foreign earnings 34 % 14 % Valuation allowance 6 % -93 % Carryover attributes -20 % 84 % Disallowances for income tax purposes 79 % 1 % Global intangible low taxable income 192 % 60 % Undistributed earnings 3 % 2 % Foreign Withholding tax 13 % 43 % Currency translation adjustment -4 % 3 % Uncertain tax position 2 % - Exempt Income -112 % - Others, net -3 % 5 % Total 107 % 118 %
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]	Year Ended December 31, 2022 Year Ended December 31, 2021 Unrecognized, beginning 78 78 Additions due to acquisition - - Additions based on tax positions taken in the period 80 - Reductions based on tax positions taken in the period - - Unrecognized, ending 158 78

Note 13 - Accumulated Other C_2

Note 13 - Accumulated Other Comprehensive Income (Loss) (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Comprehensive Income (Loss) [Table Text Block]	Year Ended December 31, 2021 Foreign Currency Translation Change in fair value of derivative instruments Unrecognised pension cost Equity attributable to Startek shareholders Non-controlling interests Total Balance on December 31, 2020 (4,529 ) (8 ) (2,749 ) (7,286 ) (3,071 ) (10,357 ) Continuing Operations Foreign currency translation (2,903 ) - - (2,903 ) - (2,903 ) Reclassification to operations - 8 - 8 - 8 Pension amortization, net of tax - - (442 ) (442 ) - (442 ) Discontinued Operations Foreign currency translation 44 - - 44 - 44 Reclassification to operations 572 - - 572 - 572 Pension amortization, net of tax - - (680 ) (680 ) (816 ) (1,496 ) Balance on December 31, 2021 (6,816 ) - (3,871 ) (10,687 ) (3,887 ) (14,574 ) Year Ended December 31, 2022 Foreign Currency Translation Change in fair value of derivative instruments Unrecognised pension cost Equity attributable to Startek shareholders Non-controlling interests Total Balance on December 31, 2021 (6,816 ) - (3,871 ) (10,687 ) (3,887 ) (14,574 ) Continuing Operations Foreign currency translation adjustments (4,965 ) - - (4,965 ) - (4,965 ) Pension amortization, net of tax - - 187 187 - 187 Discontinued Operations Foreign currency translation adjustments - - - - - - Pension amortization, net of tax - - (593 ) (593 ) (714 ) (1,307 ) Balance on December 31, 2022 (11,781 ) - (4,277 ) (16,058 ) (4,601 ) (20,659 )

Note 14 - Segment Reporting (Ta

Note 14 - Segment Reporting (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Year Ended December 31, Year Ended December 31, Revenue 2022 2021 Americas 168,009 258,123 India & Sri Lanka 108,303 104,099 Malaysia 44,964 53,934 Australia 38,264 33,682 South Africa 22,325 16,992 Rest of World 3,209 3,499 Total 385,074 470,329 Year Ended December 31, Year Ended December 31, Operating income (loss) 2022 2021 Americas (360 ) (1,143 ) India & Sri Lanka 7,622 7,856 Malaysia 10,481 14,358 Australia 3,927 4,730 South Africa 2,953 1,796 Rest of World (4,064 ) (1,361 ) Segment operating income (loss) 20,559 26,236 Startek consolidation adjustments Private offer transaction cost (2,867 ) - Intangible amortization (10,347 ) (10,348 ) Goodwill impairment (8,052 ) - Total operating income (loss) (707 ) 15,888 As of December 31, 2022 As of December 31, 2021 Property, plant and equipment, net Americas 9,718 11,335 India & Sri Lanka 8,340 8,712 Malaysia 2,390 2,818 Australia 829 738 South Africa 1,508 1,649 Rest of World 160 176 Total 22,945 25,428

Note 15 - Property, Plant and_2

Note 15 - Property, Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Property, Plant and Equipment [Table Text Block]	As of December 31, 2022 As of December 31, 2021 Land, buildings and improvements 9,155 10,636 Telephone and computer equipment 17,812 22,279 Furniture, fixtures, and miscellaneous equipment 4,858 3,775 Capital work in progress 4,328 3,177 Computer Software 14,087 26,583 Assets acquired under capital lease 1,509 4,073 51,749 70,523 Less: Accumulated depreciation, amortization and impairment (27,332 ) (41,482 ) Less: Accumulated depreciation and amortization under capital lease (1,472 ) (3,613 ) Total property, plant and equipment, net 22,945 25,428

Note 16 - Interest and Other _2

Note 16 - Interest and Other Income (Expense), Net (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Other Nonoperating Income (Expense) [Table Text Block]	Year Ended December 31, 2022 Year Ended December 31, 2021 Interest income 249 519 Interest expense (7,268 ) (6,599 ) Other finance cost (2,358 ) (12,065 ) Other income (expense) (457 ) 927 Interest and other income (expense), net (9,834 ) (17,218 )

Note 17 - Leases (Tables)

Note 17 - Leases (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Lease, Cost [Table Text Block]	Year Ended December 31, 2022 Year Ended December 31, 2021 Operating lease cost 19,346 25,009 Finance lease cost Amortization of right-of-use assets 423 707 Interest on lease liabilities 17 52 Total finance lease cost 440 759 Year Ended December 31, 2022 Year Ended December 31, 2021 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases 21,182 25,314 Operating cash flow from finance leases 17 52 Financing cash flows from finance leases 423 523 Right-of-use assets obtained in exchange for lease obligations Operating leases 4,770 15,382
Assets And Liabilities, Lessee [Table Text Block]	As of December 31, 2022 As of December 31, 2021 Operating leases Operating lease right-of-use assets 36,450 55,354 Operating lease liabilities - current 14,492 19,566 Operating lease liabilities - non-current 26,651 42,004 Total operating lease liabilities 41,143 61,570 Finance Leases Property and equipment, at cost 1,509 4,074 Accumulated depreciation (1,471 ) (3,613 ) Property and equipment, at net 38 461 Finance lease liabilities - current - 423 Finance lease liabilities - non-current - - Total finance lease liabilities - 423 Weighted average remaining lease term As of December 31, 2022 As of December 31, 2021 Operating leases 2.60 years 3.18 years Finance leases 0.00 years 0.00 years Weighted average discount rate Operating leases 6.0 % 6.1 % Finance leases 0.0 % 0.0 %
Finance Lease, Liability, Fiscal Year Maturity [Table Text Block]	Year ended December 31, Operating Leases Finance Leases 2023 18,144 - 2024 14,090 - 2025 8,098 - 2026 3,301 - 2027 1,485 - Thereafter 2,699 - Total lease payments 47,817 - Less: Imputed interest (6,674 ) - Total lease liabilities 41,143 -

Note 18 - Investment in Equit_2

Note 18 - Investment in Equity-accounted Investees (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Equity Method Investments [Table Text Block]	Year Ended December 31, 2022 Year Ended December 31, 2021 Aggregate amounts of the Company’s share of income of equity-accounted investees 5,496 6,688 Net gain on disposal of investment 8,499 - 13,995 6,688 Reconciliation to carrying amounts As of December 31, 2022 As of December 31, 2021 Opening net assets 31,688 - Acquired during the year - 25,000 Share of income of equity-accounted investees 5,496 6,688 Net gain on disposal of investment 8,499 - Proceeds from redemption of investment (45,683 ) - Carrying value of investment - 31,688

Note 19 - Common Stock (Tables)

Note 19 - Common Stock (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Class of Treasury Stock [Table Text Block]	Period Ended Total number of shares purchased Average price paid per share (1) ($) Total number of shares purchased as part of publicly announced program Maximum dollar value that may yet to be purchased under program ($) January 31, 2022 130,803 5.08 130,803 1,432,822 February 28, 2022 75,865 4.90 75,865 1,061,426 March 31, 2022 52,739 4.36 52,739 831,229 April 30, 2022 - - - 831,229 May 31, 2022 20,000 3.15 20,000 768,156 June 30, 2022 - - - 768,156 July 30, 2022 - - - 768,156 August 31, 2022 - - - 768,156 September 30, 2022 90,726 3.31 90,726 468,158 October 31, 2022 29,586 3.61 29,586 361,476 November 30, 2022 26,726 3.49 26,726 268,158 December 31, 2022 - - - 268,158 Total 426,445 426,445

Note 21 - Government Assistan_2

Note 21 - Government Assistance (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Government Assistance [Table Text Block]	India Malaysia Australia South Africa Total December 31, 2022 808 188 1,444 329 2,769 December 31, 2021 742 330 1,484 284 2,840

Note 1 - Overview and Basis o_2

Note 1 - Overview and Basis of Preparation (Details Textual)	Dec. 31, 2022
Number of Countries in which Entity Operates	11

Note 2 - Summary of Significa_3

Note 2 - Summary of Significant Accounting Policies (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Accounts Receivable, Allowance for Credit Loss, Ending Balance	$ 3,032	$ 3,443
Deferred Tax Assets, Valuation Allowance	25,676	26,835
Domestic Tax Authority [Member]
Operating Loss Carryforwards	39,220	47,800
State and Local Jurisdiction [Member]
Operating Loss Carryforwards	$ 120,400	$ 28,740
Leasehold Improvements [Member]
Property, Plant and Equipment, Useful Life (Year)	15 years

Note 2 - Summary of Significa_4

Note 2 - Summary of Significant Accounting Policies - Useful Lives of Property, Plant & Equipment (Details)	12 Months Ended
	Dec. 31, 2022
Buildings and Building Improvements [Member] | Minimum [Member]
Estimated useful life (Year)	3 years
Buildings and Building Improvements [Member] | Maximum [Member]
Estimated useful life (Year)	20 years
Telephone and Computer Equipment [Member] | Minimum [Member]
Estimated useful life (Year)	3 years
Telephone and Computer Equipment [Member] | Maximum [Member]
Estimated useful life (Year)	10 years
Furniture, Fixtures, and Miscellaneous Equipment [Member] | Minimum [Member]
Estimated useful life (Year)	3 years
Furniture, Fixtures, and Miscellaneous Equipment [Member] | Maximum [Member]
Estimated useful life (Year)	15 years
Computer Software [Member] | Minimum [Member]
Estimated useful life (Year)	1 year
Computer Software [Member] | Maximum [Member]
Estimated useful life (Year)	7 years

Note 2 - Summary of Significa_5

Note 2 - Summary of Significant Accounting Policies - Intangibles (Details)	12 Months Ended
	Dec. 31, 2022
Customer Relationships [Member] | Minimum [Member]
Estimated useful life (Year)	8 years
Customer Relationships [Member] | Maximum [Member]
Estimated useful life (Year)	13 years 6 months
Brand [Member]
Estimated useful life (Year)	13 years 6 months
Trademarks [Member]
Estimated useful life (Year)	15 years
Developed Technology Rights [Member]
Estimated useful life (Year)	5 years

Note 3A - Discontinued Operat_3

Note 3A - Discontinued Operations and Held for Sale - Contact Center Company (Details Textual) ر.س in Millions, $ in Millions	Jan. 11, 2023 USD ($)	Jan. 11, 2023 SAR (ر.س)	Nov. 10, 2022
Contact Center Company (CCC) [Member] | Discontinued Operations, Held-for-sale or Disposed of by Sale [Member] | Subsidiaries [Member] | Subsequent Event [Member]
Fair Value Disclosure, Fair Value of Subsidiary	$ 120	ر.س 450
Contact Center Company (CCC) [Member]
Noncontrolling Interest, Ownership Percentage by Parent	51%	51%
Contact Center Company (CCC) [Member] | Contact Center Company (CCC) [Member] | Discontinued Operations, Held-for-sale or Disposed of by Sale [Member]
Noncontrolling Interest, Ownership Percentage by Parent			51%

Note 3A - Discontinued Operat_4

Note 3A - Discontinued Operations and Held for Sale - Contact Center Company - Income Statement and Balance Sheet Information of Discontinued Operations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income	$ 7,866	$ 15,751
Tax expense	(3,350)	(4,932)
Net income	4,516	10,819
Total current assets	202,831	110,330
Total non-current assets	0	75,474
Total current liabilities	89,486	61,696
Total non-current liabilities	0	19,100
Contact Center Company (CCC) [Member] | Discontinued Operations, Held-for-sale or Disposed of by Sale [Member]
Net revenue	244,324	201,187
Cost of services	(213,166)	(169,484)
Gross profit	31,158	31,703
Selling, general and administrative expenses	(14,075)	(10,109)
Impairment losses and restructuring/exit cost	(1,218)	(1,770)
Operating income	15,865	19,824
Interest expense and other income (expense), net*	(3,996)	(2,692)
Foreign exchange gains (losses), net	(32)	(19)
Income	11,837	17,113
Tax expense	(3,350)	(4,134)
Net income	8,487	12,979
Foreign exchange gains (losses), net	(32)	(19)
Contact Center Company (CCC) [Member] | Discontinued Operations, Held-for-sale or Disposed of by Sale [Member] | ARGENTINA
Net revenue	30,633	32,117
Cost of services	(30,574)	(31,016)
Gross profit	59	1,101
Selling, general and administrative expenses	(1,998)	(2,080)
Impairment losses and restructuring/exit cost	(3,250)	0
Operating income	(5,189)	(979)
Foreign exchange gains (losses), net	(610)	(1,120)
Income	(3,971)	(1,362)
Tax expense	0	(798)
Net income	(3,971)	(2,160)
Interest expense and other income (expense), net	1,828	737
Foreign exchange gains (losses), net	(610)	(1,120)
Contact Center Company (CCC) [Member] | Discontinued Operations, Held-for-sale [Member]
Cash and cash equivalents	38,002	14,261
Restricted cash	4,374	5,441
Trade accounts receivables, net	24,794	56,941
Unbilled revenue	43,322	21,700
Prepaid expenses and other current assets	5,971	3,650
Total current assets	116,463	101,993
Property, plant and equipment, net	3,656	7,461
Operating lease right-of-use assets	12,184	6,784
Goodwill	54,840	54,840
Deferred tax assets	4,914	3,104
Prepaid expenses and other non-current assets	3,127	1,077
Total non-current assets	78,721	73,266
Total assets classified as held for sale in the consolidated balance sheet	195,184	175,259
Trade accounts payables	658	4,745
Accrued expenses	19,467	17,499
Current maturity of operating lease liabilities	6,752	4,440
Other current liabilities	36,129	27,123
Total current liabilities	63,006	53,807
Operating lease liabilities	4,702	1,780
Other non-current liabilities	11,817	15,624
Deferred tax liabilities	2,734	1,217
Total non-current liabilities	19,253	18,621
Total liabilities classified as held for sale in the consolidated balance sheet	82,259	72,428
Cash and cash equivalents	38,002	14,261
Trade accounts receivables, net	24,794	56,941
Unbilled revenue	43,322	21,700
Prepaid expenses and other current assets	5,971	3,650
Property, plant and equipment, net	3,656	7,461
Operating lease right-of-use assets	12,184	6,784
Deferred tax assets	4,914	3,104
Prepaid expenses and other non-current assets	3,127	1,077
Trade accounts payables	658	4,745
Accrued expenses	19,467	17,499
Current maturity of operating lease liabilities	6,752	4,440
Other current liabilities	36,129	27,123
Operating lease liabilities	4,702	1,780
Other non-current liabilities	11,817	15,624
Contact Center Company (CCC) [Member] | Discontinued Operations, Held-for-sale [Member] | ARGENTINA
Cash and cash equivalents	367	1,611
Trade accounts receivables, net	2,483	3,362
Unbilled revenue	1,320	1,419
Prepaid expenses and other current assets	1,988	1,945
Total current assets	6,158	8,337
Property, plant and equipment, net	854	1,279
Operating lease right-of-use assets	620	874
Deferred tax assets	0	0
Prepaid expenses and other non-current assets	15	55
Total non-current assets	1,489	2,208
Total assets classified as held for sale in the consolidated balance sheet	7,647	10,545
Trade accounts payables	307	1,153
Accrued expenses	1,951	2,368
Current maturity of operating lease liabilities	398	387
Other current liabilities	2,674	3,809
Total current liabilities	5,655	7,889
Operating lease liabilities	226	479
Other non-current liabilities	1,346	0
Total non-current liabilities	1,572	479
Total liabilities classified as held for sale in the consolidated balance sheet	7,227	8,368
Cash and cash equivalents	367	1,611
Trade accounts receivables, net	2,483	3,362
Unbilled revenue	1,320	1,419
Prepaid expenses and other current assets	1,988	1,945
Property, plant and equipment, net	854	1,279
Operating lease right-of-use assets	620	874
Deferred tax assets	0	0
Prepaid expenses and other non-current assets	15	55
Trade accounts payables	307	1,153
Accrued expenses	1,951	2,368
Short term debt	325	161
Current maturity of long term debt	0	11
Current maturity of operating lease liabilities	398	387
Other current liabilities	2,674	3,809
Operating lease liabilities	226	479
Other non-current liabilities	$ 1,346	$ 0

Note 3A - Discontinued Operat_5

Note 3A - Discontinued Operations and Held for Sale - Net Cash Flows (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Net cash generated from/used in operating activities from discontinued operations	$ 16,642	$ 10,033
Net cash generated from/used in investing activities from discontinued operations	(173)	(6,699)
Net cash generated from/used in financing activities from discontinued operations	303	70
Discontinued Operations, Held-for-sale or Disposed of by Sale [Member] | Contact Center Company (CCC) [Member]
Net cash generated from/used in operating activities from discontinued operations	19,846	9,964
Net cash generated from/used in investing activities from discontinued operations	(88)	(5,769)
Net cash generated from/used in financing activities from discontinued operations	0	0
Net Cash Inflow	19,758	4,195
Discontinued Operations, Held-for-sale or Disposed of by Sale [Member] | Contact Center Company (CCC) [Member] | ARGENTINA
Net cash generated from/used in operating activities from discontinued operations	(3,204)	69
Net cash generated from/used in investing activities from discontinued operations	(85)	(930)
Net cash generated from/used in financing activities from discontinued operations	303	70
Net Cash Inflow	$ (2,986)	$ (791)

Note 4 - Goodwill and Intangi_3

Note 4 - Goodwill and Intangible Assets (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Goodwill Impairment Analysis, Period for Which Revenue, Operating Margins and Cash Flows Are Projected (Year)	5 years
Goodwill, Impairment Loss	$ 8,052	$ 0
Impairment of Intangible Assets, Finite-lived	0
Amortization of Intangible Assets	10,347	$ 10,348
Americas [Member]
Goodwill, Impairment Loss	4,187
MALAYSIA
Goodwill, Impairment Loss	$ 3,865

Note 4 - Goodwill and Intangi_4

Note 4 - Goodwill and Intangible Assets - Goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Goodwill	$ 120,505	$ 128,557
Opening balance	128,557	183,397
Classified as held for sale	0	(54,840)
Impairment	(8,052)	0
Closing balance	120,505	128,557
Americas [Member]
Goodwill	60,128	64,315
Opening balance	64,315
Impairment	(4,187)
Closing balance	60,128	64,315
INDIA
Goodwill	12,554	12,554
Opening balance	12,554
Closing balance	12,554	12,554
Malaysia 1 [Member]
Goodwill	43,678	47,543
Opening balance	47,543
Closing balance	43,678	47,543
AUSTRALIA
Goodwill	4,145	4,145
Opening balance	4,145
Closing balance	$ 4,145	$ 4,145

Note 4 - Goodwill and Intangi_5

Note 4 - Goodwill and Intangible Assets - Key Assumptions used in Performing Impairment Test, by Each Reporting Unit (Details)	Dec. 31, 2022	Dec. 31, 2021
Americas [Member] | Measurement Input, Discount Rate [Member]
Goodwill impairment assumption	0.103	0.065
Americas [Member] | Measurement Input, Perpetual Growth Rate [Member]
Goodwill impairment assumption		0.010
Americas [Member] | Measurement Input, Long-Term Revenue Growth Rate [Member]
Goodwill impairment assumption	0.010
INDIA | Measurement Input, Discount Rate [Member]
Goodwill impairment assumption	0.178	0.156
INDIA | Measurement Input, Perpetual Growth Rate [Member]
Goodwill impairment assumption		0.022
INDIA | Measurement Input, Long-Term Revenue Growth Rate [Member]
Goodwill impairment assumption	0.030
MALAYSIA | Measurement Input, Discount Rate [Member]
Goodwill impairment assumption	0.127	0.094
MALAYSIA | Measurement Input, Perpetual Growth Rate [Member]
Goodwill impairment assumption		0.010
MALAYSIA | Measurement Input, Long-Term Revenue Growth Rate [Member]
Goodwill impairment assumption	0.020
AUSTRALIA | Measurement Input, Discount Rate [Member]
Goodwill impairment assumption	0.104	0.065
AUSTRALIA | Measurement Input, Perpetual Growth Rate [Member]
Goodwill impairment assumption		0.005
AUSTRALIA | Measurement Input, Long-Term Revenue Growth Rate [Member]
Goodwill impairment assumption	0.010

Note 4 - Goodwill and Intangi_6

Note 4 - Goodwill and Intangible Assets - Summary of Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Gross Intangibles	$ 131,060
Accumulated Amortization	51,315
Net Intangibles	79,745	$ 90,092
Customer Relationships [Member]
Gross Intangibles	66,220	66,220
Accumulated Amortization	27,484	21,887
Net Intangibles	$ 38,736	$ 44,333
Weighted Average Amortization Period (Year)	6 years 6 months	6 years 6 months
Brand [Member]
Gross Intangibles	$ 49,500	$ 49,500
Accumulated Amortization	18,740	15,074
Net Intangibles	$ 30,760	$ 34,426
Weighted Average Amortization Period (Year)	7 years 1 month 6 days	7 years 1 month 6 days
Trademarks [Member]
Gross Intangibles	$ 13,210	$ 13,210
Accumulated Amortization	3,917	3,036
Net Intangibles	$ 9,293	$ 10,174
Weighted Average Amortization Period (Year)	7 years 6 months	7 years 6 months
Other Intangible Assets [Member]
Gross Intangibles	$ 2,130	$ 2,130
Accumulated Amortization	1,174	971
Net Intangibles	$ 956	$ 1,159
Weighted Average Amortization Period (Year)	4 years 10 months 24 days	4 years 10 months 24 days

Note 4 - Goodwill and Intangi_7

Note 4 - Goodwill and Intangible Assets - Expected Future Amortization of Intangible Assets (Details) $ in Thousands	Dec. 31, 2022 USD ($)
2023	$ 10,306
2024	10,252
2025	10,252
2026	9,490
2027	8,549
Thereafter	$ 30,896

Note 5 - Revenue - Disaggregate

Note 5 - Revenue - Disaggregated Revenue (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Revenue	$ 385,074	$ 470,242
Revenue	385,074	470,242
Less: Warrant contra revenue	0	87
Revenues, Total	385,074	470,329
Communications [Member]
Revenue	99,253	88,487
Revenue	99,253	88,487
E-Commerce and Consumer [Member]
Revenue	77,565	89,560
Revenue	77,565	89,560
Financial and Business Service [Member]
Revenue	53,013	95,023
Revenue	53,013	95,023
Media [Member]
Revenue	51,945	72,239
Revenue	51,945	72,239
Travel and Hospitality [Member]
Revenue	50,191	55,832
Revenue	50,191	55,832
Health Care and Education [Member]
Revenue	29,054	42,998
Revenue	29,054	42,998
Technology, IT and Related Service [Member]
Revenue	12,151	13,126
Revenue	12,151	13,126
Other Sector [Member]
Revenue	11,902	12,977
Revenue	$ 11,902	$ 12,977

Note 6 - Net Income (Loss) Pe_3

Note 6 - Net Income (Loss) Per Share - Basic and Diluted Earnings Per Share (Details) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Shares used in basic earnings per share calculation (in shares)	40,305	40,719
Shares used in dilutive earnings per share calculation (in shares)	40,305	41,086
Share-Based Payment Arrangement, Option [Member]
Effect of dilutive securities (in shares)	0	367
Restricted Stock/Deferred Stock Units [Member]
Effect of dilutive securities (in shares)	0	367

Note 6 - Net Income (Loss) Pe_4

Note 6 - Net Income (Loss) Per Share - Summary of Anti-dilutive Securities (Details) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Stock options (in shares)	2,533	79
Stock Options and Warrants [Member]
Stock options (in shares)	2,533	79

Note 7 - Impairment Losses & _3

Note 7 - Impairment Losses & Restructuring Exit Cost (Details Textual) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Goodwill, Impairment Loss		$ 8,052	$ 0
Operating Lease, Impairment Loss		1,110	4,514
Payments for Restructuring		1,088	1,502
Employee Severance [Member]
Payments for Restructuring		$ 822	$ 1,439
Forecast [Member] | Employee Severance [Member]
Payments for Restructuring	$ 39
Minimum [Member]
Lessee, Operating Lease, Remaining Lease Term (Month)		12 months
Maximum [Member]
Lessee, Operating Lease, Remaining Lease Term (Month)		51 months
Americas [Member]
Goodwill, Impairment Loss		$ 4,187
MALAYSIA
Goodwill, Impairment Loss		$ 3,865

Note 7 - Impairment Losses & _4

Note 7 - Impairment Losses & Restructuring Exit Cost - Restructuring and Related Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Balance	$ 465	$ 25
Accruals	662	1,942
Payments	(1,088)	(1,502)
Ending balance	39	465
Employee Severance [Member]
Balance	310	0
Accruals	551	1,749
Payments	(822)	(1,439)
Ending balance	39	310
Facility Closing [Member]
Balance	155	25
Accruals	111	193
Payments	(266)	(63)
Ending balance	$ 0	$ 155

Note 8 - Derivative Instrumen_3

Note 8 - Derivative Instruments (Details Textual) - Cash Flow Hedging [Member] - Foreign Exchange Contract [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Not Designated as Hedging Instrument [Member] | Maximum [Member]
Derivative, Term of Contract (Year)	2 years
Designated as Hedging Instrument [Member]
Derivative, Notional Amount		$ 0

Note 8 - Derivative Instrumen_4

Note 8 - Derivative Instruments - Derivative Instruments Not Designated as Cash Flow Hedges (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Interest Rate Cap [Member] | Interest and Other Cost [Member]
Mark to Market loss on Interest rate cap	$ (113)	$ 0

Note 9 - Fair Value Measureme_3

Note 9 - Fair Value Measurements (Details Textual) - Fair Value, Recurring [Member] - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Assets, Fair Value Disclosure, Total	$ 0	$ 0
Liabilities, Fair Value Disclosure, Total		$ 0

Note 9 - Fair Value Measureme_4

Note 9 - Fair Value Measurements - Assets and Liabilities Measured At Fair Value On a Recurring Basis (Details) - Fair Value, Recurring [Member] - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Total fair value of assets measured on a recurring basis	$ 0	$ 0
Total fair value of liabilities measured on a recurring basis	(113)
Fair Value, Inputs, Level 1 [Member]
Total fair value of assets measured on a recurring basis	0
Total fair value of liabilities measured on a recurring basis	0
Fair Value, Inputs, Level 2 [Member]
Total fair value of assets measured on a recurring basis	0
Total fair value of liabilities measured on a recurring basis	(113)
Fair Value, Inputs, Level 3 [Member]
Total fair value of assets measured on a recurring basis	0
Total fair value of liabilities measured on a recurring basis	0
Interest Rate Cap [Member]
Interest rate cap	0
Interest rate cap	(113)
Interest Rate Cap [Member] | Fair Value, Inputs, Level 1 [Member]
Interest rate cap	0
Interest rate cap	0
Interest Rate Cap [Member] | Fair Value, Inputs, Level 2 [Member]
Interest rate cap	0
Interest rate cap	(113)
Interest Rate Cap [Member] | Fair Value, Inputs, Level 3 [Member]
Interest rate cap	0
Interest rate cap	$ 0

Note 10 - Debt (Details Textual

Note 10 - Debt (Details Textual) - USD ($) $ in Thousands			3 Months Ended	12 Months Ended
		Feb. 18, 2021	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021	Jan. 11, 2023	Dec. 31, 2020	Nov. 02, 2020	Dec. 27, 2018
Short-Term Debt, Total				$ 14,267	$ 3,450
Long-Term Debt, Current Maturities, Total				120,466	6,230
Interest Expense, Debt, Total				7,268	6,599
Amortization of Debt Issuance Costs				1,825	11,607
Finance Lease, Liability, Total				0
Contact Center Company (CCC) [Member] | Forecast [Member]
Expected Proceeds From the Sale Subsidiary, Net of Tax			$ 55,100
Contact Center Company (CCC) [Member]
Noncontrolling Interest, Ownership Percentage by Parent						51%
CSS Corp LP [Member]
Proceeds from Issuance or Sale of Equity, Total				45,600
Proceeds From Issuance or Sale of Equity, Net of Tax				41,300
Loans Payable [Member]
Long-Term Debt, Current Maturities, Total				119,194	4,125
Secured Debt [Member]
Long-Term Debt, Current Maturities, Total				1,272	1,682
Senior Debt Facility [Member]
Debt Instrument, Face Amount		$ 185,000
Debt Instrument, Covenant Compliance, Adjusted Leverage		0.0225%
Long-Term Debt, Current Maturities, Total				96,400
Debt Issuance Costs, Net, Total				507	2,332		$ 2,670
Amortization of Debt Issuance Costs	[1]			1,825	670
Senior Debt Facility [Member] | At 21 and 24 Months From Closing [Member]
Debt Instrument, Amortization, Percent		2.50%
Senior Debt Facility [Member] | At 27, 30, 33, and 36 Months From Closing [Member]
Debt Instrument, Amortization, Percent		3.75%
Senior Debt Facility [Member] | At 39, 42, 45, 48, and 51 Months From Closing [Member]
Debt Instrument, Amortization, Percent		5%
Senior Debt Facility [Member] | At 54 Months From Closing [Member]
Debt Instrument, Amortization, Percent		10%
Senior Debt Facility [Member] | At 57 Months From Closing [Member]
Debt Instrument, Amortization, Percent		15%
Senior Debt Facility [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate		3.75%
Senior Debt Facility [Member] | Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity		$ 20,000
Senior Debt Facility [Member] | Loans Payable [Member]
Debt Instrument, Face Amount		165,000
Debt Issuance Costs, Net, Total		11,300
Interest Expense, Debt, Total		8,500
Senior Term Agreement [Member] | Loans Payable [Member]
Debt Issuance Costs, Net, Total		2,800
Interest Expense, Debt, Total		$ 2,500
One-time Debt Amortization [Member]
Amortization of Debt Issuance Costs				1,260
Non-recourse Factoring [Member]
Long-Term Debt, Gross				18,090	$ 21,600
BMO Equipment Loan [Member] | Secured Debt [Member]
Debt Instrument, Face Amount									$ 2,060
Debt Instrument, Interest Rate, Stated Percentage									7.57%
Long-term Debt, Term (Year)									2 years 6 months
Equipment Loan [Member] | Secured Debt [Member]
Debt Instrument, Face Amount								$ 4,000
Long-Term Debt, Gross				1,300
Debt Instrument, Interest Rate, Stated Percentage								5.27%
Long-term Debt, Term (Year)								34 months
Minimum [Member] | Senior Debt Facility [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate		3.75%
Maximum [Member] | Senior Debt Facility [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate		4.50%
Line of Credit [Member]
Line of Credit Facility, Maximum Borrowing Capacity				28,000
Short-Term Debt, Total				$ 14,300
Line of Credit [Member] | Minimum [Member]
Debt Instrument, Basis Spread on Variable Rate				2%
Line of Credit [Member] | Maximum [Member]
Debt Instrument, Basis Spread on Variable Rate				4.50%
[1]Includes one time amortization of $1,260 in current year.

Note 10 - Debt - Summary of Deb

Note 10 - Debt - Summary of Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Short-Term Debt, Total	$ 14,267	$ 3,450
Current maturity of long term debt	120,466	6,230
Long-Term Debt, Current Maturities, Total	120,466	6,230
Total current debt	134,733	9,680
Long term debt	41,175	160,175
Loans Payable [Member]
Current maturity of long term debt	119,194	4,125
Long-Term Debt, Current Maturities, Total	119,194	4,125
Long term debt	41,175	158,543
Secured Debt [Member]
Current maturity of long term debt	1,272	1,682
Long-Term Debt, Current Maturities, Total	1,272	1,682
Long term debt	0	1,632
Finance Lease Obligations [Member]
Current maturity of long term debt	0	423
Long-Term Debt, Current Maturities, Total	0	423
Working Capital Facilities [Member]
Short-Term Debt, Total	$ 14,267	$ 3,450

Note 10 - Debt - Principal Paym

Note 10 - Debt - Principal Payments Due on Term Loan (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Long-Term Debt, Total	$ 160,875
Loans Payable [Member]
2023	119,194
2024	30,935
2025	$ 10,746

Note 10 - Debt - Debt Issuance

Note 10 - Debt - Debt Issuance Cost (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
Less: Amortization of debt issuance cost*		$ (1,825)	$ (11,607)
Senior Debt Facility [Member]
Opening balance		2,332	2,670
Add: Debt issuance cost (refinancing of term loan)		0	11,269
Less: Expensed out (ASC 470 - extinguishment or modification)		0	(10,937)
Less: Amortization of debt issuance cost*	[1]	(1,825)	(670)
Closing balance		$ 507	$ 2,332
[1]Includes one time amortization of $1,260 in current year.

Note 11 - Share-based Compens_3

Note 11 - Share-based Compensation (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended						12 Months Ended
	May 31, 2021	Sep. 30, 2020	May 31, 2020	May 31, 2019	Jun. 30, 2016	May 31, 2014	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Jan. 23, 2018	May 31, 2016	May 05, 2008
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in shares)							62,726
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)							$ 2.96	$ 3.64
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested in Period, Fair Value							$ 1,296	$ 1,280
Share-based Compensation Arrangement by Share-based Payment Award, Maximum Election Per Employee, Percent							10%
Share-based Compensation Arrangement by Share-based Payment Award, Purchase Price of Common Stock, Percent								85%
Stock Repurchase Program, Number of Shares Authorized to be Repurchased (in shares)											400,000
Stock Repurchase Program, Number of Additional Shares Authorized to be Repurchased (in shares)				150,000	100,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Shares Purchased for Award (in shares)							19,470	20,206
Share-Based Compensation Arrangement by Share-Based Payment Award, Per Share Weighted Average Price of Shares Purchased (in dollars per share)							$ 2.96	$ 5.39
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value, Ending Balance (in dollars per share)							$ 0.92	$ 1.67
Defined Contribution Plan, Employers Matching Contribution, Employee Requisite Service Period, Minimum (Year)							1 year
Defined Contribution Plan, Cost							$ 343	$ 361
Other Noncurrent Liabilities [Member] | Pension Plan [Member] | PHILIPPINES
Defined Benefit Plan, Benefit Obligation, Ending Balance							$ 213	199
The 401(k) Plan, First Three Percent of Participant's Contribution [Member]
Defined Contribution Plan, Employer Matching Contribution, Percent of Match							100%
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay							3%
The 401(k) Plan, Next Two Percent of Participant's Contribution [Member]
Defined Contribution Plan, Employer Matching Contribution, Percent of Match							50%
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay							2%
The 2008 Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)												900,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in shares)							907,085					274,298
Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized (in shares)	1,550,000	225,000	200,000	300,000	250,000	500,000
Share-based Compensation Arrangement by Share-based Payment Award, Terms of Award, Stock Options, Value of Award									$ 22,500
The 2008 Equity Incentive Plan [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period (Year)									10 years
The 2008 Equity Incentive Plan [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)									3 years
Share-based Compensation Arrangement by Share-based Payment Award, Performance Period (Year)									1 year
Employee Stock Purchase Plan [Member]
Share-Based Payment Arrangement, Expense							$ 18	34
Share-Based Payment Arrangement, Option [Member]
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total							$ 2,395
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)							2 years 2 months 8 days
Selling, General and Administrative Expenses [Member]
Share-Based Payment Arrangement, Expense							$ 1,551	$ 1,418
Amazon Transaction Agreement [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)										4,000,000

Note 11 - Share-based Compens_4

Note 11 - Share-based Compensation - Stock Option Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Outstanding, shares, beginning balance (in shares)	2,738,107	2,395,663
Outstanding, weighted average exercise price (in dollars per share)	$ 5.84	$ 5.38
Granted, shares (in shares)	765,138	777,310
Granted, weighted average exercise price (in dollars per share)	$ 5.51	$ 5.93
Exercised / Released (in shares)	(116,616)	(407,225)
Exercised / Released, weighted average exercise price (in dollars per share)	$ 2.57	$ 3.43
Cancelled / Forfeited (in shares)	(841,667)	(10,000)
Cancelled / Forfeited, weighted average exercise price (in dollars per share)	$ 5.64	$ 6.43
Expired, shares (in shares)	(12,100)	(17,641)
Expired, weighted average exercise price (in dollars per share)	$ 2.90	$ 2.85
Outstanding, shares, ending balance (in shares)	2,532,862	2,738,107
Outstanding, weighted average exercise price (in dollars per share)	$ 5.97	$ 5.84
Outstanding, weighted-average remaining contractual term (Year)	6 years	6 years 4 months 28 days
Vested and exercisable, shares (in shares)	1,753,486	1,834,355
Vested and exercisable, weighted average exercise price (in dollars per share)	$ 6.06	$ 5.90
Vested and exercisable, weighted-average remaining contractual term (Year)	4 years 8 months 1 day	4 years 11 months 1 day

Note 11 - Share-based Compens_5

Note 11 - Share-based Compensation - Options, Valuation Assumptions (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Dividend yield	0%	0%
Expected life in years (Year)	10 years	10 years
Minimum [Member]
Risk-free interest rate	1.63%	0.93%
Expected volatility	54.44%	54.61%
Maximum [Member]
Risk-free interest rate	3.67%	1.69%
Expected volatility	55.41%	55.39%

Note 11 - Share-based Compens_6

Note 11 - Share-based Compensation - Employee Stock Purchase Plan, Valuation Assumptions (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Dividend yield	0%	0%
Expected life in years (Year)	10 years	10 years
Employee Stock Purchase Plan [Member]
Dividend yield	0%	0%
Expected life in years (Year)	3 months	3 months
Minimum [Member]
Risk-free interest rate	1.63%	0.93%
Expected volatility	54.44%	54.61%
Minimum [Member] | Employee Stock Purchase Plan [Member]
Risk-free interest rate	0.52%	0.03%
Expected volatility	43.11%	49.27%
Maximum [Member]
Risk-free interest rate	3.67%	1.69%
Expected volatility	55.41%	55.39%
Maximum [Member] | Employee Stock Purchase Plan [Member]
Risk-free interest rate	4.42%	0.06%
Expected volatility	87.26%	70.32%

Note 11 - Share-based Compens_7

Note 11 - Share-based Compensation - Defined Contribution Plans (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Contribution to defined contribution plans	$ 9,651	$ 9,964

Note 11 - Share-based Compens_8

Note 11 - Share-based Compensation - Defined Benefit Plan Amounts Recognized in Financial Statements (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Liability at the end of the year	$ 2,031	$ 2,224
Current liability	484	513
Non current liability	$ 1,547	$ 1,711

Note 12 - Income Taxes (Details

Note 12 - Income Taxes (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Deferred Tax Liability, Repatriation of Foreign Earnings	$ 2,636	$ 2,572
Income Tax Expense (Benefit), Total	4,087	6,934
Income Tax Holiday, Aggregate Dollar Amount	860	740
Domestic Tax Authority [Member]
Operating Loss Carryforwards	39,220	47,800
State and Local Jurisdiction [Member]
Operating Loss Carryforwards	120,400	28,740
Foreign Tax Authority [Member]
Operating Loss Carryforwards	25,230	$ 36,040
Foreign Tax Authority [Member] | Srilanka, Mauritius, and Argentina Tax Authorities [Member]
Operating Loss Carryforwards	$ 1,110

Note 12 - Income Taxes - Income

Note 12 - Income Taxes - Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Expense (Benefit), Total	$ 4,087	$ 6,934
Current
Federal	1,594	58
State	60	272
Foreign	5,640	6,466
Total current (benefit) expense	7,294	6,796
Deferred
Federal	18	(1)
State	10	10
Foreign	(3,235)	129
Total deferred (benefit) expense	(3,207)	138
Total income tax expense	$ 4,087	$ 6,934

Note 12 - Income Taxes - Inco_2

Note 12 - Income Taxes - Income (Loss) from Continuing Operations Before Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
U.S.	$ (20,984)	$ (13,140)
Foreign	24,786	18,981
Total	$ 3,802	$ 5,841

Note 12 - Income Taxes - Deferr

Note 12 - Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Unabsorbed losses and depreciation carried forward	$ 21,422	$ 23,633
Property, plant and equipment, net	217	0
Provision for employee benefit	2,509	1,886
Provision for expenses and others	5,829	4,395
Provision for doubtful debts	748	843
Other temporary differences	3,863	2,912
Total deferred tax assets	34,588	33,669
Valuation allowance	(25,676)	(26,835)
Total deferred tax assets, net of valuation allowance	8,912	6,834
Property, plant and equipment, net	2,311	2,332
Identifiable intangibles	14,298	15,723
Other temporary differences	1,946	1,854
Prepaid expenses	458	102
On retained earnings	2,636	2,572
Total deferred tax liabilities	21,649	22,583
Net of deferred tax assets and liabilities	$ (12,737)	$ (15,749)

Note 12 - Income Taxes - Reconc

Note 12 - Income Taxes - Reconciliation of Tax Rates (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Statutory tax rate	21%	21%
Effect of state taxes (net of federal benefit)	(104.00%)	(22.00%)
Rate differential on foreign earnings	34%	14%
Valuation allowance	6%	(93.00%)
Carryover attributes	(20.00%)	84%
Disallowances for income tax purposes	79%	1%
Global intangible low taxable income	192%	60%
Undistributed earnings	3%	2%
Foreign Withholding tax	13%	43%
Currency translation adjustment	(4.00%)	3%
Uncertain tax position	2%	0%
Exempt Income	(112.00%)	0%
Others, net	(3.00%)	5%
Total	107%	118%

Note 12 - Income Taxes - Uncert

Note 12 - Income Taxes - Uncertain Income Tax Positions (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Unrecognized, beginning	$ 78	$ 78
Additions due to acquisition	0	0
Additions based on tax positions taken in the period	80	0
Reductions based on tax positions taken in the period	0	0
Unrecognized, ending	$ 158	$ 78

Note 13 - Accumulated Other C_3

Note 13 - Accumulated Other Comprehensive Income (Loss) - Summary of Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Accumulated Foreign Currency Adjustment Attributable to Parent [Member]
Balance	$ (6,816)	$ (4,529)
Foreign currency translation	(4,965)	(2,903)
Reclassification to operations	0	0
Pension amortization, net of tax		0
Balance	(11,781)	(6,816)
Accumulated Foreign Currency Adjustment Attributable to Parent [Member] | Discontinued Operations, Held-for-sale or Disposed of by Sale [Member]
Foreign currency translation	0	44
Reclassification to operations	0	572
Pension amortization, net of tax		0
Accumulated Gain (Loss), Net, Cash Flow Hedge, Parent [Member]
Balance	0	(8)
Foreign currency translation	0	0
Reclassification to operations	0	8
Pension amortization, net of tax		0
Balance	0	0
Accumulated Gain (Loss), Net, Cash Flow Hedge, Parent [Member] | Discontinued Operations, Held-for-sale or Disposed of by Sale [Member]
Foreign currency translation	0	0
Reclassification to operations	0	0
Pension amortization, net of tax		0
Accumulated Defined Benefit Plans Adjustment Attributable to Parent [Member]
Balance	(3,871)	(2,749)
Foreign currency translation	0	0
Reclassification to operations	187	0
Pension amortization, net of tax		(442)
Balance	(4,277)	(3,871)
Accumulated Defined Benefit Plans Adjustment Attributable to Parent [Member] | Discontinued Operations, Held-for-sale or Disposed of by Sale [Member]
Foreign currency translation	0	0
Reclassification to operations	(593)	0
Pension amortization, net of tax		(680)
AOCI Attributable to Parent [Member]
Balance	(10,687)	(7,286)
Foreign currency translation	(4,965)	(2,903)
Reclassification to operations	187	8
Pension amortization, net of tax		(442)
Balance	(16,058)	(10,687)
AOCI Attributable to Parent [Member] | Discontinued Operations, Held-for-sale or Disposed of by Sale [Member]
Foreign currency translation	0	44
Reclassification to operations	(593)	572
Pension amortization, net of tax		(680)
AOCI Attributable to Noncontrolling Interest [Member]
Balance	(3,887)	(3,071)
Foreign currency translation	0	0
Reclassification to operations	0	0
Pension amortization, net of tax		0
Balance	(4,601)	(3,887)
AOCI Attributable to Noncontrolling Interest [Member] | Discontinued Operations, Held-for-sale or Disposed of by Sale [Member]
Foreign currency translation	0	0
Reclassification to operations	(714)	0
Pension amortization, net of tax		(816)
AOCI Including Portion Attributable to Noncontrolling Interest [Member]
Balance	(14,574)	(10,357)
Foreign currency translation	(4,965)	(2,903)
Reclassification to operations	187	8
Pension amortization, net of tax		(442)
Balance	(20,659)	(14,574)
AOCI Including Portion Attributable to Noncontrolling Interest [Member] | Discontinued Operations, Held-for-sale or Disposed of by Sale [Member]
Foreign currency translation	0	44
Reclassification to operations	$ (1,307)	572
Pension amortization, net of tax		$ (1,496)

Note 14 - Segment Reporting (De

Note 14 - Segment Reporting (Details Textual) $ in Thousands			12 Months Ended
	Dec. 27, 2022 USD ($)	Feb. 25, 2021 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Payments to Acquire Equity Method Investments			$ 0	$ 25,000
Proceeds from Equity Method Investment, Distribution, Return of Capital			$ 45,683	$ 104
Number of Reportable Segments			6
CSS Corp. [Member]
Payments to Acquire Equity Method Investments		$ 25,000
CSS Corp LP [Member]
Proceeds from Equity Method Investment, Distribution, Return of Capital	$ 45,600
Customer Concentration Risk [Member] | Revenue from Contract with Customer Benchmark [Member] | Customer One [Member]
Concentration Risk, Percentage			10%	10%

Note 14 - Segment Reporting - S

Note 14 - Segment Reporting - Summary of Segment Reporting Information, By Segment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Revenue	$ 385,074	$ 470,329
Operating income (loss)	(707)	15,888
Private offer transaction cost	(2,867)	0
Intangible amortization	(10,347)	(10,348)
Goodwill impairment	(8,052)	0
Property, plant and equipment, net	22,945	25,428
Operating Segments [Member]
Operating income (loss)	20,559	26,236
Segment Reconciling Items [Member]
Intangible amortization	(10,347)	(10,348)
Americas [Member]
Property, plant and equipment, net	9,718	11,335
Americas [Member] | Operating Segments [Member]
Revenue	168,009	258,123
Operating income (loss)	(360)	(1,143)
India and Sri Lanka [Member]
Property, plant and equipment, net	8,340	8,712
India and Sri Lanka [Member] | Operating Segments [Member]
Revenue	108,303	104,099
Operating income (loss)	7,622	7,856
Malaysia 1 [Member]
Property, plant and equipment, net	2,390	2,818
Malaysia 1 [Member] | Operating Segments [Member]
Revenue	44,964	53,934
Operating income (loss)	10,481	14,358
AUSTRALIA
Revenue	1,444	1,484
Property, plant and equipment, net	829	738
Middle East [Member] | Operating Segments [Member]
Revenue	38,264	33,682
Operating income (loss)	3,927	4,730
SOUTH AFRICA
Revenue	329	284
Property, plant and equipment, net	1,508	1,649
Argentina and Peru [Member] | Operating Segments [Member]
Revenue	22,325	16,992
Operating income (loss)	2,953	1,796
Rest of World [Member]
Property, plant and equipment, net	160	176
Rest of World [Member] | Operating Segments [Member]
Revenue	3,209	3,499
Operating income (loss)	$ (4,064)	$ (1,361)

Note 15 - Property, Plant and_3

Note 15 - Property, Plant and Equipment (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Depreciation, Total	$ 12,246	$ 13,253

Note 15 - Property, Plant and_4

Note 15 - Property, Plant and Equipment - Summary or Property, Plant and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Property, plant and equipment, gross	$ 51,749	$ 70,523
Property, plant and equipment, gross	51,749	70,523
Less: Accumulated depreciation, amortization and impairment	(27,332)	(41,482)
Less: Accumulated depreciation and amortization under capital lease	(1,472)	(3,613)
Total property, plant and equipment, net	22,945	25,428
Land, Buildings and Improvements [Member]
Property, plant and equipment, gross	9,155	10,636
Property, plant and equipment, gross	9,155	10,636
Telephone and Computer Equipment [Member]
Property, plant and equipment, gross	17,812	22,279
Property, plant and equipment, gross	17,812	22,279
Furniture, Fixtures, and Miscellaneous Equipment [Member]
Property, plant and equipment, gross	4,858	3,775
Property, plant and equipment, gross	4,858	3,775
Construction in Progress [Member]
Property, plant and equipment, gross	4,328	3,177
Property, plant and equipment, gross	4,328	3,177
Computer Software [Member]
Property, plant and equipment, gross	14,087	26,583
Property, plant and equipment, gross	14,087	26,583
Assets Acquired Under Capital Lease [Member]
Property, plant and equipment, gross	1,509	4,073
Property, plant and equipment, gross	$ 1,509	$ 4,073

Note 16 - Interest and Other _3

Note 16 - Interest and Other Income (Expense), Net - Summary of Interest and Other Income (Expense), Net (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Interest income	$ 249	$ 519
Interest expense	(7,268)	(6,599)
Other finance cost	(2,358)	(12,065)
Other income (expense)	(457)	927
Interest and other income (expense), net	$ (9,834)	$ (17,218)

Note 17 - Leases (Details Textu

Note 17 - Leases (Details Textual)	12 Months Ended
	Dec. 31, 2022
Lessee, Lease, Termination Period (Year)	1 year
Minimum [Member]
Lease, Remaining Lease Term (Year)	1 year
Lessee, Lease, Renewal Term (Year)	3 years
Maximum [Member]
Lease, Remaining Lease Term (Year)	7 years
Lessee, Lease, Renewal Term (Year)	5 years

Note 17 - Leases - Components o

Note 17 - Leases - Components of Lease Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Operating lease cost	$ 19,346	$ 25,009
Amortization of right-of-use assets	423	707
Interest on lease liabilities	17	52
Total finance lease cost	440	759
Operating cash flows from operating leases	21,182	25,314
Operating cash flow from finance leases	17	52
Financing cash flows from finance leases	423	523
Operating leases	$ 4,770	$ 15,382

Note 17 - Leases - Supplemental

Note 17 - Leases - Supplemental Balance Sheet Information (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Operating lease right-of-use assets	$ 36,450	$ 55,354
Operating lease liabilities - current	14,492	19,566
Operating lease liabilities - non-current	26,651	42,004
Total operating lease liabilities	41,143	61,570
Less: Accumulated depreciation and amortization under capital lease	(1,472)	$ (3,613)
Total finance lease liabilities	$ 0
Operating leases (Year)	2 years 7 months 6 days	3 years 2 months 4 days
Finance leases (Year)	0 years	0 years
Operating leases	6%	6.10%
Finance leases	0%	0%
Property, Plant and Equipment, Net [Member]
Property and equipment, at cost	$ 1,509	$ 4,074
Less: Accumulated depreciation and amortization under capital lease	(1,471)	(3,613)
Property and equipment, at net	38	461
Current Maturities of Long-term Debt [Member]
Finance lease liabilities - current	0	423
Total finance lease liabilities	0	423
Other Noncurrent Liabilities [Member]
Finance lease liabilities - non-current	$ 0	$ 0

Note 17 - Leases - Maturities o

Note 17 - Leases - Maturities of Lease Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
2023, Operating leases	$ 18,144
2023, Finance leases	0
2024, Operating leases	14,090
2024, Finance leases	0
2025, Operating leases	8,098
2025, Finance leases	0
2026, Operating leases	3,301
2026, Finance leases	0
2027, Operating leases	1,485
2027, Finance leases	0
Thereafter, Operating leases	2,699
Thereafter, Finance leases	0
Total lease payments, Operating leases	47,817
Total lease payments, Finance leases	0
Less imputed interest, Operating leases	(6,674)
Less imputed interest, Finance leases	0
Total lease liabilities	41,143	$ 61,570
Total lease liabilities	$ 0

Note 18 - Investment in Equit_3

Note 18 - Investment in Equity-accounted Investees (Details Textual) - USD ($) $ in Thousands			12 Months Ended
	Dec. 27, 2022	Feb. 25, 2021	Dec. 31, 2022	Dec. 31, 2021
Payments to Acquire Equity Method Investments			$ 0	$ 25,000
Income (Loss) from Equity Method Investments			$ 13,995	$ 6,681
CSS Corp. [Member]
Payments to Acquire Equity Method Investments		$ 25,000
Equity Method Investment, Ownership Percentage		26%
Proceeds from Issuance or Sale of Equity, Total	$ 45,600
Queensland Partnership Group Pty. Ltd. [Member]
Equity Method Investment, Ownership Percentage				33.33%
Services Queensland Partnership [Member]
Equity Method Investment, Ownership Percentage				16.67%
Investment in Individually Immaterial Associate [Member]
Income (Loss) from Equity Method Investments				$ 7

Note 18 - Investment in Equit_4

Note 18 - Investment in Equity-accounted Investees - Equity-accounted Investees (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Gain on disposal	$ 8,499
Income (Loss) from Equity Method Investments	13,995	$ 6,681
Proceeds from redemption of investment	(6,085)	(4,217)
CSS Corp LP [Member]
Aggregate amounts of the Company’s share of income of equity-accounted investees	5,496	6,688
Opening net assets	31,688	0
Acquired during the year	0	25,000
Proceeds from redemption of investment	(45,683)	0
Carrying value of investment	0	31,688
CSS Corp LP [Member]
Aggregate amounts of the Company’s share of income of equity-accounted investees	5,496	6,688
Gain on disposal	8,499	0
Income (Loss) from Equity Method Investments	13,995	6,688
CSS Corp LP [Member] | CSS Corp LP [Member]
Opening net assets	$ 31,688
Carrying value of investment		$ 31,688

Note 19 - Common Stock (Details

Note 19 - Common Stock (Details Textual) - USD ($) $ / shares in Units, $ in Millions																									12 Months Ended
		Dec. 31, 2022		Nov. 30, 2022	Oct. 31, 2022		Sep. 30, 2022		Aug. 30, 2022		Jul. 31, 2022		Jun. 30, 2022		May 31, 2022		Apr. 30, 2022		Mar. 31, 2022		Feb. 28, 2022		Jan. 31, 2022		Dec. 31, 2022	Dec. 14, 2021	Aug. 26, 2021	Dec. 31, 2004
Treasury Stock, Shares, Acquired (in shares)				26,726																					426,445
Treasury Stock Acquired, Average Cost Per Share (in dollars per share)	[1]			$ 3.49
Repurchase Plan [Member]
Stock Repurchase Program, Authorized Amount																										$ 2	$ 2	$ 25
Treasury Stock, Shares, Acquired (in shares)		0		26,726	29,586		90,726		0		0		0		20,000		0		52,739		75,865		130,803		426,455
Treasury Stock Acquired, Average Cost Per Share (in dollars per share)		$ 0	[1]		$ 3.61	[1]	$ 3.31	[1]	$ 0	[1]	$ 0	[1]	$ 0	[1]	$ 3.15	[1]	$ 0	[1]	$ 4.36	[1]	$ 4.90	[1]	$ 5.08	[1]	$ 4.29
[1]Excludes broker commission.

Note 19 - Common Stock - Stock

Note 19 - Common Stock - Stock Repurchase Activity (Details) - USD ($)																									12 Months Ended
		Dec. 31, 2022		Nov. 30, 2022	Oct. 31, 2022		Sep. 30, 2022		Aug. 30, 2022		Jul. 31, 2022		Jun. 30, 2022		May 31, 2022		Apr. 30, 2022		Mar. 31, 2022		Feb. 28, 2022		Jan. 31, 2022		Dec. 31, 2022
Treasury Stock, Shares, Acquired (in shares)				26,726																					426,445
Average Price Paid per Share (in dollars per share)	[1]			$ 3.49
Repurchase Plan [Member]
Treasury Stock, Shares, Acquired (in shares)		0		26,726	29,586		90,726		0		0		0		20,000		0		52,739		75,865		130,803		426,455
Average Price Paid per Share (in dollars per share)		$ 0	[1]		$ 3.61	[1]	$ 3.31	[1]	$ 0	[1]	$ 0	[1]	$ 0	[1]	$ 3.15	[1]	$ 0	[1]	$ 4.36	[1]	$ 4.90	[1]	$ 5.08	[1]	$ 4.29
Maximum Dollar Value that May Yet be Purchased Under the Programs		$ 268,158		$ 268,158	$ 361,476		$ 468,158		$ 768,156		$ 768,156		$ 768,156		$ 768,156		$ 831,229		$ 831,229		$ 1,061,426		$ 1,432,822		$ 268,158
[1]Excludes broker commission.

Note 20 - Private Offer Trans_2

Note 20 - Private Offer Transaction Cost (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Aug. 08, 2022	Jan. 17, 2022
Share Price (in dollars per share)		$ 4.65	$ 5.40
Private Offer Transaction Costs	$ 2,867

Note 21 - Government Assistan_3

Note 21 - Government Assistance (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Revenues, Total	$ 385,074	$ 470,329
Prepaid Expense and Other Assets, Current	9,159	7,016
INDIA | Service Exports from India Scheme (SEIS) [Member]
Revenues, Total	697	694
Prepaid Expense and Other Assets, Current	483	653
INDIA | National Apprenticeship Promotion Scheme (NAPS) [Member]
Revenues, Total	111	48
Prepaid Expense and Other Assets, Current	0	0
MALAYSIA
Revenues, Total	188	330
Prepaid Expense and Other Assets, Current	444	256
AUSTRALIA
Revenues, Total	1,444	1,484
Prepaid Expense and Other Assets, Current	818	124
SOUTH AFRICA
Revenues, Total	329	284
Prepaid Expense and Other Assets, Current	$ 23	$ 17

Note 21 - Government Assistan_4

Note 21 - Government Assistance - Summary of Government Assistance (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
December 31, 2022	$ 385,074	$ 470,329
Grant [Member]
December 31, 2022	2,769	2,840
INDIA | Grant [Member]
December 31, 2022	808	742
MALAYSIA
December 31, 2022	188	330
MALAYSIA | Grant [Member]
December 31, 2022	188	330
AUSTRALIA
December 31, 2022	1,444	1,484
AUSTRALIA | Grant [Member]
December 31, 2022	1,444	1,484
SOUTH AFRICA
December 31, 2022	329	284
SOUTH AFRICA | Grant [Member]
December 31, 2022	$ 329	$ 284