Kingsway Financial Services (KFS) 10-Q 6 Aug 24 2024 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2024	Aug. 06, 2024
Document Information [Line Items]
Entity Central Index Key	0001072627
Entity Registrant Name	KINGSWAY FINANCIAL SERVICES INC
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2024
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2024
Document Transition Report	false
Entity File Number	001-15204
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	85-1792291
Entity Address, Address Line One	10 S. Riverside Plaza, Suite 1520
Entity Address, City or Town	Chicago
Entity Address, State or Province	IL
Entity Address, Postal Zip Code	60606
City Area Code	312
Local Phone Number	766-2138
Title of 12(b) Security	Common Stock, par value $0.01 per share
Trading Symbol	KFS
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		27,810,923

Consolidated Balance Sheets (Cu

Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Investments:
Fixed maturities, at fair value (amortized cost of $37,903 and $38,107, respectively)	$ 36,274	$ 36,473
Equity investments, at fair value (cost of $10 and $73, respectively)	0	79
Investments in private companies, at adjusted cost	854	854
Other investments, at cost which approximates fair value (net of allowance of $179 and $179, respectively)	0	6
Short-term investments, at cost which approximates fair value	165	161
Total investments	40,851	41,881
Cash and cash equivalents	9,594	9,098
Restricted cash	8,362	8,400
Accrued investment income	970	914
Other Receivables	375	726
Deferred contract costs	13,993	13,734
Income taxes recoverable	652	1,299
Property and equipment, net of accumulated depreciation of $1,444 and $1,158, respectively	1,530	1,850
Right-of-use asset	1,186	886
Goodwill	50,770	50,358
Intangible assets, net of accumulated amortization of $31,008 and $28,137, respectively	31,798	35,670
Other assets	5,088	5,066
Assets held for sale	17,332	17,752
Total Assets	192,343	197,717
Liabilities:
Accrued expenses and other liabilities	20,871	22,342
Deferred service fees	84,869	83,995
Bank loans	33,554	30,822
Subordinated debt, at fair value	13,715	13,594
Lease liability	1,469	1,198
Net deferred income tax liabilities	4,800	5,041
Liabilities held for sale	15,848	16,114
Total Liabilities	175,126	173,106
Shareholders' Equity:
Common stock, no par value; 50,000,000 authorized; 28,050,686 and 27,771,790 issued at June 30, 2024 and December 31, 2023, respectively; and 27,261,959 and 27,101,613 outstanding at June 30, 2024 and December 31, 2023, respectively	0	0
Additional paid-in capital	378,554	379,813
Treasury stock, at cost; 788,727 and 670,177 outstanding at June 30, 2024 and December 31, 2023, respectively	(4,650)	(3,696)
Accumulated deficit	(351,716)	(346,868)
Accumulated other comprehensive loss	(1,526)	(1,540)
Shareholders' equity attributable to common shareholders	20,662	27,709
Noncontrolling interests in consolidated subsidiaries	(3,445)	(3,098)
Total Shareholders' Equity	17,217	24,611
Total Liabilities and Shareholders' Equity	192,343	197,717
Service Fees [Member]
Investments:
Service fee receivable, net of allowance for credit losses of $200 and $243, respectively	9,842	10,083
Liabilities:
Deferred service fees	84,869	83,995
Limited Liability Investments [Member]
Investments:
Limited liability investments	650	812
Limited liability investment, at fair value	$ 2,908	$ 3,496

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($) $ / shares in Thousands, $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Fixed maturities, cost	$ 37,903	$ 38,107
Equity investments, cost	10	73
Other investment, allowance	179	179
Property and equipment, accumulated depreciation	1,444	1,158
Intangible assets accumulated amortization	$ 31,008	$ 28,137
Common stock, no par value (in dollars per share)	$ 0	$ 0
Common stock, authorized (in shares)	50,000,000	50,000,000
Common stock, issued (in shares)	28,050,686	27,771,790
Common stock, outstanding (in shares)	27,261,959	27,101,613
Treasury stock (in shares)	788,727	670,177
Other Receivables [Member]
Allowance for credit losses	$ 5	$ 5
Service Fees [Member]
Allowance for credit losses	$ 200	$ 243

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Revenues:
Service fee and commission revenue	$ 26,446	$ 26,197	$ 52,606	$ 52,586
Total revenues	26,446	26,197	52,606	52,586
Operating expenses:
Claims authorized on vehicle service agreements	6,349	6,219	12,470	11,629
Commissions	2,777	2,567	5,385	5,087
Cost of services sold	6,161	7,148	12,470	14,895
General and administrative expenses	11,033	9,870	21,388	19,694
Total operating expenses	26,320	25,804	51,713	51,305
Operating income	126	393	893	1,281
Other revenues (expenses), net:
Net investment income	308	330	634	1,068
Net realized gains	277	123	401	333
Net (loss) gain on equity investments	0	1,707	(3)	2,782
Gain (loss) on change in fair value of limited liability investments, at fair value	86	4	78	(126)
Impairment losses	0	(95)	0	(95)
Loss on change in fair value of derivative asset option contracts	0	0	0	(1,366)
Non-operating other revenue (expense)	472	(1,191)	385	(1,710)
Interest expense	(1,162)	(1,086)	(2,307)	(4,058)
Amortization of intangible assets	(1,457)	(1,410)	(2,871)	(2,828)
Impairment of intangible assets	(690)	0	(1,201)	0
Loss on change in fair value of debt	(49)	(339)	(129)	(30)
(Loss) gain on extinguishment of debt	(160)	0	(160)	31,616
Total other (expenses) revenue, net	(2,375)	(1,957)	(5,173)	25,586
(Loss) income from continuing operations before income tax expense	(2,249)	(1,564)	(4,280)	26,867
Income tax expense	104	213	188	912
(Loss) income from continuing operations	(2,353)	(1,777)	(4,468)	25,955
Income from discontinued operations, net of taxes	167	110	358	217
Loss on disposal of discontinued operations, net of taxes	0	0	(404)	0
Net (loss) income	(2,186)	(1,667)	(4,514)	26,172
Less: Net income (loss) from continuing operations attributable to noncontrolling interests in consolidated subsidiaries	177	(227)	334	(230)
Less: Dividends on preferred stock	0	5	0	74
Net (loss) income attributable to common shareholders	(2,363)	(1,445)	(4,848)	26,328
Net (loss) income from continuing operations attributable to common shareholders	(2,530)	(1,555)	(4,802)	26,111
Net income (loss) from discontinued operations attributable to common shareholders	$ 167	$ 110	$ (46)	$ 217
Basic (loss) earnings per share attributable to common shareholders:
Continuing operations (in dollars per share)	$ (0.09)	$ (0.06)	$ (0.18)	$ 1.06
Discontinued operations (in dollars per share)	0.01	0	0	0.01
Basic (loss) earnings per share - net (loss) income attributable to common shareholders (in dollars per share)	(0.08)	(0.06)	(0.18)	1.07
Diluted (loss) earnings per share attributable to common shareholders:
Continuing operations (in dollars per share)	(0.09)	(0.06)	(0.18)	0.97
Discontinued operations (in dollars per share)	0.01	0	0	0.01
Diluted (loss) earnings per share - net (loss) income attributable to common shareholders (in dollars per share)	$ (0.08)	$ (0.06)	$ (0.18)	$ 0.98
Basic: (in shares)	27,309	25,295	27,223	24,681
Diluted: (in shares)	27,309	25,295	27,223	26,850

Consolidated Statements of Comp

Consolidated Statements of Comprehensive (Loss) Income (Unaudited) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Net (loss) income		$ (2,186)	$ (1,667)	$ (4,514)	$ 26,172
Other comprehensive income (loss), net of taxes(1):
Unrealized gains (losses) arising during the period		108	(243)	45	199
Reclassification adjustment for amounts included in net (loss) income		(29)	(34)	(42)	(56)
Change in fair value of debt attributable to instrument-specific credit risk:
Unrealized (losses) gains arising during the period		(15)	(397)	8	(824)
Reclassification adjustment for amounts included in net (loss) income		0	0	0	(27,177)
Other comprehensive income (loss), net of taxes(1):	[1]	64	(674)	11	(27,858)
Comprehensive loss		(2,122)	(2,341)	(4,503)	(1,686)
Less: comprehensive income (loss) attributable to noncontrolling interests in consolidated subsidiaries		179	(237)	331	(225)
Comprehensive loss attributable to common shareholders		$ (2,301)	$ (2,104)	$ (4,834)	$ (1,461)
[1]Net of income tax expense of $0 for the three and six months ended June 30, 2024 and June 30, 2023.

Consolidated Statements of Co_2

Consolidated Statements of Comprehensive (Loss) Income (Unaudited) (Parentheticals) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Other comprehensive (loss) income, tax	$ 0	$ 0	$ 0	$ 0

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity (Unaudited) - USD ($) $ in Thousands	Common Stock Outstanding [Member]	Additional Paid-in Capital [Member]	Treasury Stock, Common [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Parent [Member]	Noncontrolling Interest [Member]	Total
Balance (in shares) at Dec. 31, 2022	23,190,080
Balance at Dec. 31, 2022	$ 0	$ 359,985	$ (492)	$ (370,427)	$ 26,605	$ 15,671	$ 437	$ 16,108
Net (loss) income	0	0	0	26,402	0	26,402	(230)	26,172
Distributions to noncontrolling interest holders	$ 0	0	0	0	0	0	(3,584)	(3,584)
Repurchases of common stock (in shares)	(6,300)
Repurchases of common stock	$ 0	0	(51)	0	0	(51)	0	(51)
Other comprehensive income	0	0	0	0	(27,863)	(27,863)	5	(27,858)	[1]
Stock-based compensation	$ 0	567	0	0	0	567	0	567
Conversion of redeemable Class A preferred stock to common stock (in shares)	935,831
Conversion of redeemable Class A preferred stock to common stock	$ 0	6,086	0	0	0	6,086	0	6,086
Exercise of Series B warrants (in shares)	1,311,941
Exercise of Series B warrants	$ 0	6,560	0	0	0	6,560	0	6,560
Repurchases of Series B warrants	0	(2,006)	0	0	0	(2,006)	0	(2,006)
Preferred stock dividends	$ 0	(74)	0	0	0	(74)	0	(74)
Balance (in shares) at Jun. 30, 2023	25,431,552
Balance at Jun. 30, 2023	$ 0	371,118	(543)	(344,025)	(1,258)	25,292	(3,372)	21,920
Balance (in shares) at Mar. 31, 2023	25,197,251
Balance at Mar. 31, 2023	$ 0	371,356	(492)	(342,585)	(594)	27,685	(3,135)	24,550
Net (loss) income	$ 0	0	0	(1,440)	0	(1,440)	(227)	(1,667)
Repurchases of common stock (in shares)	(6,300)
Repurchases of common stock	$ 0	0	(51)	0	0	(51)	0	(51)
Other comprehensive income	0	0	0	0	(664)	(664)	(10)	(674)	[1]
Stock-based compensation	$ 0	284	0	0	0	284	0	284
Conversion of redeemable Class A preferred stock to common stock (in shares)	187,500
Conversion of redeemable Class A preferred stock to common stock	$ 0	1,223	0	0	0	1,223	0	1,223
Exercise of Series B warrants (in shares)	53,101
Exercise of Series B warrants	$ 0	266	0	0	0	266	0	266
Repurchases of Series B warrants	0	(2,006)	0	0	0	(2,006)	0	(2,006)
Preferred stock dividends	$ 0	(5)	0	0	0	(5)	0	(5)
Balance (in shares) at Jun. 30, 2023	25,431,552
Balance at Jun. 30, 2023	$ 0	371,118	(543)	(344,025)	(1,258)	25,292	(3,372)	$ 21,920
Balance (in shares) at Dec. 31, 2023	27,101,613							27,771,790
Balance at Dec. 31, 2023	$ 0	379,813	(3,696)	(346,868)	(1,540)	27,709	(3,098)	$ 24,611
Net (loss) income	0	0	0	(4,848)	0	(4,848)	334	(4,514)
Distributions to noncontrolling interest holders	$ 0	0	0	0	0	0	(678)	$ (678)
Repurchases of common stock (in shares)	(118,550)							(118,550)
Repurchases of common stock	$ 0	0	(954)	0	0	(954)	0	$ (954)
Other comprehensive income	0	0	0	0	14	14	(3)	11	[1]
Stock-based compensation	$ 0	585	0	0	0	585	0	585
Vesting of restricted stock awards (in shares)	500,000
Vesting of restricted stock awards	$ 0	0	0	0	0	0	0	0
Tax withholding related to net share settlement of restricted stock awards (in shares)	(221,104)
Tax withholding related to net share settlement of restricted stock awards	$ 0	(1,844)	0	0	0	(1,844)	0	$ (1,844)
Balance (in shares) at Jun. 30, 2024	27,261,959							28,050,686
Balance at Jun. 30, 2024	$ 0	378,554	(4,650)	(351,716)	(1,526)	20,662	(3,445)	$ 17,217
Balance (in shares) at Mar. 31, 2024	27,372,509
Balance at Mar. 31, 2024	$ 0	378,289	(3,760)	(349,353)	(1,588)	23,588	(2,946)	20,642
Net (loss) income	0	0	0	(2,363)	0	(2,363)	177	(2,186)
Distributions to noncontrolling interest holders	$ 0	0	0	0	0	0	(678)	$ (678)
Repurchases of common stock (in shares)	(110,550)							(110,550)
Repurchases of common stock	$ 0	0	(890)	0	0	(890)	0	$ (890)
Other comprehensive income	0	0	0	0	62	62	2	64	[1]
Stock-based compensation	$ 0	265	0	0	0	265	0	$ 265
Balance (in shares) at Jun. 30, 2024	27,261,959							28,050,686
Balance at Jun. 30, 2024	$ 0	$ 378,554	$ (4,650)	$ (351,716)	$ (1,526)	$ 20,662	$ (3,445)	$ 17,217
[1]Net of income tax expense of $0 for the three and six months ended June 30, 2024 and June 30, 2023.

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Operating activities:
Net (loss) income	$ (2,186)	$ (1,667)	$ (4,514)	$ 26,172
Adjustments to reconcile net (loss) income to net cash provided by (used in) operating activities:
Income from discontinued operations, net of taxes	(167)	(110)	(358)	(217)
Loss on disposal of discontinued operations, net of taxes	0	0	404	0
Equity in net loss of limited liability investments			162	33
Depreciation and amortization expense			3,244	2,974
Stock-based compensation expense			585	567
Net realized gains	(277)	(123)	(401)	(333)
Net loss (gain) on change in fair value of equity investments	0	(1,707)	3	(2,782)
(Gain) loss on change in fair value of limited liability investment, at fair value	(86)	(4)	(78)	126
Impairment of intangible assets	690	0	1,201	0
Loss on change in fair value of debt			129	30
Loss on change in fair value of derivatives			49	1,488
Loss on change in fair value of contingent consideration			270	65
Deferred income taxes			(108)	112
Impairment losses	0	95	0	95
Amortization of fixed maturities premiums and discounts			(10)	19
Loss (gain) on extinguishment of debt	160	0	160	(31,616)
Changes in operating assets and liabilities:
Service fee receivable, net			214	233
Other receivables, net			302	2,090
Deferred contract costs			(259)	(535)
Other assets			(364)	483
Deferred service fees			874	120
Other, net			(999)	(23,827)
Cash provided by (used in) operating activities - continuing operations			506	(24,703)
Cash provided by operating activities - discontinued operations			300	280
Net cash provided by (used in) operating activities			806	(24,423)
Investing activities:
Proceeds from sales and maturities of fixed maturities			3,652	4,121
Proceeds from sales of equity investments			77	0
Purchases of fixed maturities			(3,439)	(2,596)
Net proceeds from limited liability investments			0	154
Net proceeds from limited liability investment, at fair value			1,052	13,461
Net proceeds from investments in private companies			16	0
Net proceeds from other investments and short-term investments			2	13
Acquisition of business, net of cash acquired			7	0
Net purchases of property and equipment			(437)	(14)
Cash provided by investing activities - continuing operations			930	15,139
Cash used in investing activities - discontinued operations			0	(11)
Net cash provided by investing activities			930	15,128
Financing activities:
Proceeds from exercise of warrants			0	6,560
Cash paid for repurchase of warrants			0	(1,633)
Cash paid for repurchase of common stock			(954)	(51)
Distributions to noncontrolling interest holders			(678)	(3,584)
Taxes paid related to net share settlements of restricted stock awards			(1,844)	0
Principal proceeds from bank loans, net of debt issuance costs of $123			19,077	0
Principal payments on bank loans			(16,579)	(4,827)
Purchase of subordinated debt			0	(40,328)
Payment of debt issuance costs			0	(25)
Cash used in financing activities - continuing operations			(978)	(43,888)
Cash used in financing activities - discontinued operations			(312)	(303)
Net cash used in financing activities			(1,290)	(44,191)
Net increase (decrease) in cash and cash equivalents and restricted cash from continuing operations			458	(53,452)
Cash and cash equivalents and restricted cash at beginning of period	18,110	77,802	18,110	77,802
Less: cash and cash equivalents and restricted cash of discontinued operations	612	570	612	570
Cash and cash equivalents and restricted cash of continuing operations at beginning of period			17,498	77,232
Cash and cash equivalents and restricted cash of continuing operations at end of period	17,956	23,780	17,956	23,780
Cash and cash equivalents	9,594	14,162	9,594	14,162
Restricted cash	8,362	9,618	8,362	9,618
Cash and cash equivalents and restricted cash per statements of cash flows	$ 17,956	$ 23,780	$ 17,956	$ 23,780

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows (Unaudited) (Parentheticals) $ in Thousands	6 Months Ended
	Jun. 30, 2024 USD ($)
Payment of debt issuance costs	$ 0
Notes Payable to Banks [Member]
Payment of debt issuance costs	$ 123

Note 1 - Business

Note 1 - Business	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Nature of Operations [Text Block]	NOTE 1 Kingsway Financial Services Inc. (the "Company" or "Kingsway") was incorporated under the Business Corporations Act (Ontario) on September 19, 1989. December 31, 2018,

Note 2 - Basis of Presentation

Note 2 - Basis of Presentation	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Basis of Accounting [Text Block]	NOTE 2 The accompanying unaudited consolidated interim financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP") for interim financial information and with the instructions to Form 10 10 X. not not may The accompanying unaudited consolidated interim financial statements and footnotes should be read in conjunction with the audited consolidated financial statements and footnotes included within our Annual Report on Form 10 2023 December 31, 2023 The unaudited consolidated interim financial statements include the accounts of the Company and its subsidiaries, as well as certain variable interest entities as further described in Note 6, 2023 The preparation of consolidated financial statements in accordance with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts and classifications of assets and liabilities, revenues and expenses, and the related disclosures of contingent assets and liabilities in the consolidated financial statements and accompanying notes. Actual results could differ from these estimates. Estimates and their underlying assumptions are reviewed on an ongoing basis. Changes in estimates are recorded in the accounting period in which they are determined. The critical accounting estimates and assumptions in the accompanying unaudited consolidated interim financial statements include, but are not

Note 3 - Summary of Significant

Note 3 - Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Significant Accounting Policies [Text Block]	NOTE 3 There have been no 2023

Note 4 - Recently Issued Accoun

Note 4 - Recently Issued Accounting Standards	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Accounting Standards Update and Change in Accounting Principle [Text Block]	NOTE 4 (a) Adoption of New Accounting Standards: Effective January 1, 2024, 2023 02, Investments Equity Method and Joint Ventures (Topic 323 2023 02 not (b) Accounting Standards Not In March 2023, No. 2023 09, Improvements to Income Tax Disclosures 2023 09” 2023 09 December 15, 2024, In October 2023, 2023 06, Disclosure Improvements: Codification Amendments in Response to the SEC s Disclosure Update and Simplification Initiative issued in August 2018 2023 06" 14 27 2023 06 2023 06 June 30, 2027. No June 30, 2024 not In November 2023, No. 2023 07, Improvements to Reportable Segment Disclosures 2023 07” 2023 07 December 15, 2023, December 15, 2024. not In March 2024, 2024 02, Codification Improvements - Amendments to Remove References to the Concepts Statements 2024 02" 2024 02 not 2024 02 not 2024 02 January 1, 2025. not 2024 02

Note 5 - Acquisitions and Disco

Note 5 - Acquisitions and Discontinued Operations	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Business Combination, Disposal and Discontinued Operations Disclosure [Text Block]	NOTE 5 A ND DISCONTINUED OPERATIONS (a) Business Combinations Systems Products International, Inc. On September 7, 2023, Note 19 , "Segmented Information fourth first not one second 2024, third The Company records measurement period adjustments in the period in which the adjustments occur. During the six June 30, 2024 December 31, 2023. September 7, 2023, See Note 4, 2023 Digital Diagnostics Imaging, Inc. On October 26, 2023, second 2024. Note 19 fifth This acquisition was accounted for as a business combination using the acquisition method of accounting. The purchase price was provisionally allocated to the assets acquired and liabilities assumed based on their estimated fair values at the date of acquisition and are subject to adjustment during a measurement period subsequent to the acquisition date, not one second 2024, third The Company records measurement period adjustments in the period in which the adjustments occur. During the six June 30, 2024 December 31, 2023. October 26, 2023, See Note 4, 2023 (b) Discontinued Operations Leased Real Estate Segment The Company’s subsidiaries, VA Lafayette, LLC ("VA Lafayette") and CMC Industries Inc. ("CMC"), which includes CMC’s subsidiaries Texas Rail Terminal LLC and TRT Leaseco, LLC ("TRT"), comprised the Company's entire Leased Real Estate segment prior to the fourth 2022. December 29, 2022, December 31, 2022, In accordance with ASU No. 2014 08, Reporting of Discontinued Operations and Disclosures of Disposals of Components of an Entity, . Leased Real Estate is a component of Kingsway since its operations and cash flows can be clearly distinguished, both operationally and for financial reporting purposes, from the rest of the reporting entity. A component of an entity may not 20% VA Lafayette During the fourth 2022, second 2024, first 2024, six June 30, 2024 As discussed above, VA Lafayette is part of the Leased Real Estate disposal group. In conjunction with the sale of the CMC Real Property on December 29, 2022, June 30, 2024 December 31, 2023 Summary financial information for Leased Real Estate included in income from discontinued operations, net of taxes in the unaudited consolidated statements of operations for the three six June 30, 2024 June 30, 2023 (in thousands) Three months ended June 30, Six months ended June 30, 2024 2023 2024 2023 Income from discontinued operations, net of taxes: Revenues: Rental revenue $ 360 $ 311 $ 733 $ 630 Total revenues 360 311 733 630 Expenses: Cost of services sold 52 54 105 101 General and administrative expenses 60 59 120 136 Leased real estate segment interest expense 87 91 175 182 Total expenses 199 204 400 419 Non-operating other revenue 6 3 25 6 Income from discontinued operations before income tax expense 167 110 358 217 Income tax expense — — — — Income from discontinued operations, net of taxes $ 167 $ 110 $ 358 $ 217 For the three six June 30, 2024 June 30, 2023 The carrying amounts of the major classes of assets and liabilities of Leased Real Estate presented as held for sale at June 30, 2024 December 31, 2023 (in thousands) June 30, 2024 December 31, 2023 Assets Cash and cash equivalents $ 600 $ 612 Other receivables, net 10 — Property and equipment, net 16,171 16,171 Intangible assets, net 2,748 2,748 Loss on write-down of disposal group (2,197 ) (1,779 ) Assets held for sale $ 17,332 $ 17,752 Liabilities Accrued expenses and other liabilities $ 1,066 $ 885 Notes payable 14,782 15,229 Liabilities held for sale $ 15,848 $ 16,114 Loss on disposal of discontinued operations, net of taxes, related to Leased Real Estate, in the unaudited consolidated statement of operations for the six June 30, 2024 zero

Note 6 - Investments

Note 6 - Investments	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Investment [Text Block]	NOTE 6 The amortized cost, gross unrealized gains and losses included in accumulated other comprehensive loss, and estimated fair value of the Company's available-for-sale investments at June 30, 2024 December 31, 2023 (in thousands) June 30, 2024 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value Fixed maturities: U.S. government, government agencies and authorities $ 13,601 $ — $ 365 $ 13,236 States, municipalities and political subdivisions 2,890 — 110 2,780 Mortgage-backed 9,662 6 502 9,166 Asset-backed 1,400 — 37 1,363 Corporate 10,350 3 624 9,729 Total fixed maturities $ 37,903 $ 9 $ 1,638 $ 36,274 (in thousands) December 31, 2023 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value Fixed maturities: U.S. government, government agencies and authorities $ 13,384 $ 8 $ 395 $ 12,997 States, municipalities and political subdivisions 2,885 3 105 2,783 Mortgage-backed 9,724 23 494 9,253 Asset-backed 1,254 1 45 1,210 Corporate 10,860 18 648 10,230 Total fixed maturities $ 38,107 $ 53 $ 1,687 $ 36,473 The table below summarizes the Company's fixed maturities at June 30, 2024 may may (in thousands) June 30, 2024 Amortized Cost Estimated Fair Value Due in one year or less $ 7,522 $ 7,395 Due after one year through five years 24,752 23,693 Due after five years through ten years 1,483 1,414 Due after ten years 4,146 3,772 Total $ 37,903 $ 36,274 The following tables highlight the aggregate unrealized loss position, by security type, of available-for-sale investments in unrealized loss positions where no credit loss allowance had been established as of June 30, 2024 December 31, 2023 (in thousands) June 30, 2024 Less than 12 Months Greater than 12 Months Total Estimated Fair Value Unrealized Loss Estimated Fair Value Unrealized Loss Estimated Fair Value Unrealized Loss Fixed maturities: U.S. government, government agencies and authorities $ 3,776 $ 60 $ 9,361 $ 305 $ 13,137 $ 365 States, municipalities and political subdivisions 558 5 2,222 105 2,780 110 Mortgage-backed 2,388 27 6,381 475 8,769 502 Asset-backed 365 2 900 35 1,265 37 Corporate 588 6 8,214 618 8,802 624 Total fixed maturities $ 7,675 $ 100 $ 27,078 $ 1,538 $ 34,753 $ 1,638 (in thousands) December 31, 2023 Less than 12 Months Greater than 12 Months Total Estimated Fair Value Unrealized Loss Estimated Fair Value Unrealized Loss Estimated Fair Value Unrealized Loss Fixed maturities: U.S. government, government agencies and authorities $ 3,237 $ 46 $ 7,940 $ 349 $ 11,177 $ 395 States, municipalities and political subdivisions — — 1,705 105 1,705 105 Mortgage-backed 737 11 6,067 483 6,804 494 Asset-backed — — 1,050 45 1,050 45 Corporate 937 11 8,013 637 8,950 648 Total fixed maturities $ 4,911 $ 68 $ 24,775 $ 1,619 $ 29,686 $ 1,687 At June 30, 2024 December 31, 2023 not not not not June 30, 2024 December 31, 2023 not June 30, 2024 December 31, 2023 The Company did not three six June 30, 2024 June 30, 2023 The Company does not Limited liability investments include investments in limited liability companies and limited partnerships. The Company's interests in these investments are not no three June 30, 2024 December 31, 2023 the three six months ended June 30, 2024 June 30, 2023 June 30, 2024 Limited liability investment, at fair value represents the underlying investments of the Company’s consolidated entity Argo Holdings Fund I, LLC ("Argo Holdings"). As of June 30, 2024 December 31, 2023 June 30, 2024 Prior to the second 2023, three fourth 2022, one first 2023. first 2023, three second 2023 zero June 30, 2023. Investments in private companies consist of convertible preferred stocks and notes in privately owned companies and investments in limited liability companies in which the Company’s interests are deemed minor. The Company's investments in private companies do not June 30, 2024 December 31, 2023 three six June 30, 2024 June 30, 2023 not The Company performs a quarterly impairment analysis of its investments in private companies. As a result of the analysis performed, the Company did not three six June 30, 2024 June 30, 2023 Net investment income for the three six June 30, 2024 June 30, 2023 (in thousands) Three months ended June 30, Six months ended June 30, 2024 2023 2024 2023 Investment income: Interest from fixed maturities $ 325 $ 243 $ 637 $ 472 Dividends 16 14 28 74 (Loss) income from limited liability investments (102 ) 1 (162 ) (33 ) Other 109 102 202 622 Gross investment income 348 360 705 1,135 Investment expenses (40 ) (30 ) (71 ) (67 ) Net investment income $ 308 $ 330 $ 634 $ 1,068 Net realized gains on investments for the three six June 30, 2024 June 30, 2023 (in thousands) Three months ended June 30, Six months ended June 30, 2024 2023 2024 2023 Available-for-sale fixed maturities: Gross realized gains $ — $ — $ — $ 2 Gross realized losses — — — — Net realized gains on available-for-sale fixed maturities — — — 2 Limited liability investments — 5 — 103 Limited liability investments, at fair value 271 106 386 216 Investments in private companies 6 12 15 12 Net realized gains $ 277 $ 123 $ 401 $ 333 Net (loss) gain on equity investments for the three six June 30, 2024 June 30, 2023 (in thousands) Three months ended June 30, Six months ended June 30, 2024 2023 2024 2023 Net losses recognized on equity investments sold during the period $ — $ — $ (3 ) $ — Change in net unrealized gains recognized on equity investments held at end of the period — 1,707 — 2,782 Net (loss) gain on equity investments $ — $ 1,707 $ (3 ) $ 2,782 Prior to the second 2023, first 2023, March 31, 2023. second 2023, second 2023 June 30, 2023. third 2023,

Note 7 - Goodwill

Note 7 - Goodwill	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	NOTE 7 The following table summarizes the goodwill activity for the six months ended June 30, 2024 (in thousands) Extended Warranty Kingsway Search Xcelerator Corporate Total Balance, December 31, 2023 $ 31,153 $ 18,473 $ 732 $ 50,358 Measurement period adjustments — 412 — 412 Balance, June 30, 2024 $ 31,153 $ 18,885 $ 732 $ 50,770 As further discussed in Note 5 six June 30, 2024 Goodwill is assessed for impairment annually as of November 30, may not three six June 30, 2024 June 30, 2023

Note 8 - Intangible Assets

Note 8 - Intangible Assets	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Intangible Assets Disclosure [Text Block]	NOTE 8 Intangible assets at June 30, 2024 and December 31, 2023 (in thousands) June 30, 2024 Gross Carrying Value Accumulated Amortization Accumulated Impairment Losses Net Carrying Value Intangible assets subject to amortization: Database $ 4,918 $ 4,918 $ — $ — Vehicle service agreements in-force 3,680 3,680 — — Customer relationships 40,142 22,361 — 17,781 Developed technology 600 49 — 551 Intangible assets not subject to amortization: Trade names 14,667 — 1,201 13,466 Total $ 64,007 $ 31,008 $ 1,201 $ 31,798 (in thousands) December 31, 2023 Gross Carrying Value Accumulated Amortization Net Carrying Value Intangible assets subject to amortization: Database $ 4,918 $ 4,918 $ — Vehicle service agreements in-force 3,680 3,680 — Customer relationships 39,942 19,521 20,421 Developed technology 600 18 582 Intangible assets not subject to amortization: Trade names 14,667 — 14,667 Total $ 63,807 $ 28,137 $ 35,670 As further discussed in Note 5 six June 30, 2024 The Company's intangible assets with definite useful lives are amortized either based on the patterns in which the economic benefits of the intangible assets are expected to be consumed or using the straight-line method over their estimated useful lives, which range from 7 three June 30, 2024 June 30, 2023 six June 30, 2024 June 30, 2023 The trade names intangible assets have indefinite useful lives and are not November 30, may not may may At March 31, 2024 June 30, 2024 three six June 30, 2024 3 may three six June 30, 2023

Note 9 - Property and Equipment

Note 9 - Property and Equipment	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	NOTE 9 Property and equipment at June 30, 2024 December 31, 2023 (in thousands) June 30, 2024 Cost Accumulated Depreciation Carrying Value Leasehold improvements 579 290 289 Furniture and equipment 246 225 21 Computer hardware 1,456 765 691 Medical equipment 693 164 529 Total $ 2,974 $ 1,444 $ 1,530 (in thousands) December 31, 2023 Cost Accumulated Depreciation Carrying Value Leasehold improvements 585 225 360 Furniture and equipment 287 250 37 Computer hardware 1,080 660 420 Medical equipment 1,056 23 1,033 Total $ 3,008 $ 1,158 $ 1,850 For the three June 30, 2024 June 30, 2023 six June 30, 2024 June 30, 2023 As discussed in Note 5 six June 30, 2024

Note 10 - Derivatives

Note 10 - Derivatives	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Derivative Instruments and Hedging Activities Disclosure [Text Block]	NOTE 10 (a) Interest rate swap On April 1, 2021, three 2020 11 September 15, 2022, February 29, 2024, not The purpose of this interest rate swap, which was not 2020 not interest expense (b) Trust preferred debt repurchase options On August 2, 2022, four "August September 26, 2022 no Until the earlier of (i) the date that all four nine "May four May no May The Company paid approximately $2.0 million to the holder for this option and the Company had until the May On September 20, 2022, August 2, 2022 fifth "September 20 September 20, 2022 August 2, 2022 no On September 26, 2022, one "September 26 Until the earlier of (i) the date that all of the preferred debt instrument has been repurchased and (ii) the May May no May The Company paid approximately $0.3 million to the holder for this option and the Company had until the May In February 2023, March 15, 2023. March 2, 2023, March 22, 2023, 11 The August September 20 September 26 not consolidated balance sheet 20 During the six June 30, 2023 six June 30, 2023

Note 11 - Debt

Note 11 - Debt	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Debt Disclosure [Text Block]	NOTE 11 Debt consists of the following instruments at June 30, 2024 December 31, 2023 (in thousands) June 30, 2024 December 31, 2023 Principal Carrying Value Fair Value Principal Carrying Value Fair Value Bank loan: 2021 Ravix Loan $ 4,200 $ 4,200 $ 4,201 $ 4,650 $ 4,650 $ 4,811 2022 Ravix Loan 4,625 4,488 4,843 4,925 4,769 5,027 SNS Loan 4,492 4,421 4,690 5,142 5,063 5,243 DDI Loan 5,600 5,540 5,920 5,600 5,534 5,841 2020 KWH Loan — — — 10,979 10,806 11,240 2024 KWH Loan 15,000 14,905 15,635 — — — Total bank loans 33,917 33,554 35,289 31,296 30,822 32,162 Subordinated debt 15,000 13,715 13,715 15,000 13,594 13,594 Total $ 48,917 $ 47,269 $ 49,004 $ 46,296 $ 44,416 $ 45,756 Subordinated debt mentioned above consists of the following trust preferred debt instrument at June 30, 2024 and December 31, 2023 Issuer Principal (in thousands) Issue date Interest Redemption date Kingsway DE Statutory Trust III $ 15,000 5/22/2003 annual interest rate equal to CME Term SOFR, plus 4.20% payable quarterly 5/22/2033 (a) Bank loans: Ravix As part of the acquisition of Ravix Group, Inc. ("Ravix") on October 1, 2021, "2021 2021 2021 June 30, 2024 October 1, 2027. 2021 2021 2021 Subsequent to the acquisition of CSuite Financial Partners, LLC ("CSuite") on November 1, 2022, November 16, 2022, 2021 1 2 "2022 3 "2022 2022 2022 November 16, 2028 June 30, 2024 2022 November 16, 2024 June 30, 2024 December 31, 2023 2022 The Company also recorded as a discount to the carrying value of the 2022 2022 2022 The 2022 2021 not 2022 2021 2021 2022 2021 2022 The fair values of the 2021 2022 2 2021 2022 The 2021 2022 not 2021 2022 On July 23, 2024, second 2021 1 2021 2022 2 SNS As part of the asset acquisition of Secure Nursing Service, Inc. on November 18, 2022, June 30, 2024 November 15, 2023. May 2, 2025 November 18, 2028. June 30, 2024 December 31, 2023 The Company also recorded as a discount to the carrying value of the SNS Loan issuance costs of $0.1 million specifically related to the SNS Loan. The SNS Loan is carried in the consolidated balance sheet at its amortized cost, which reflects principal payments as well as the amortization of the debt discount and issuance costs using the effective interest rate method. The fair value of the SNS Loan disclosed in the table above is derived from quoted market prices of B and BB minus rated industrial bonds with similar maturities and is categorized within Level 2 The SNS Loan contains a number of covenants, including, but not June 30, 2024 March 31, 2024, June 30, 2024 not, may DDI As part of the asset acquisition of DDI on October 26, 2023, June 30, 2024 December 15, 2024. September 1, 2024 October 26, 2029. June 30, 2024 December 31, 2023 The Company also recorded as a discount to the carrying value of the DDI Loan issuance costs of $0.1 million specifically related to the DDI Loan. The DDI Loan is carried in the consolidated balance sheet at its amortized cost, which reflects the amortization of the debt discount and issuance costs using the effective interest rate method. The fair value of the DDI Loan disclosed in the table above is derived from quoted market prices of B and BB minus rated industrial bonds with similar maturities and is categorized within Level 2 The DDI Loan contains a number of covenants, including, but not KWH In 2019, December 1, 2020, "2020 2020 December 1, 2020. 2020 June 30, 2024 2020 December 1, 2025, third 2020 2020 On February 28, 2023, second 2020 December 1, 2025. February 27, 2024. may first 2024, On May 24, 2024, third 2020 1 2024 May 24, 2029 ( “2024 2 2024 May 24, 2029 ( “2024 2024 three May 24, 2026. third 2024 2020 1 2020 2 3 KWH continues to have access to a $1.0 million revolving credit facility (“KWH Revolver”) under the 2020 No June 30, 2024 The Company also recorded as a discount to the carrying value of the 2024 2024 2024 The 2020 2024 not 2024 2020 2020 three June 30, 2024 The carrying value at June 30, 2024 2024 2024 December 31, 2023 2020 The 2020 2024 2020 2024 2020 2024 2 2020 The 2024 not 2024 (b) Subordinated debt: Between December 4, 2002 December 16, 2003, six third July 3, 2023, five The subordinated debt, or TruPs, is carried in the consolidated balance sheets at fair value. See Note 20 Of the $0.1 million increase in fair value of the Company's subordinated debt between December 31, 2023 June 30, 2024 In February 2023, 10 100% March 15, 2023. March 2, 2023, five 100% March 22, 2023, five five six June 30, 2023 June 30, 2024 The unaudited consolidated statements of comprehensive loss for the six June 30, 2023 During the third 2018, 20 not March 13, 2023, third 2018. The agreement governing the remaining subordinated debt contains a number of covenants that, among other things, restrict the Company’s ability to incur additional indebtedness, make dividends and distributions, and make certain payments in respect of the Company’s outstanding securities.

Note 12 - Leases

Note 12 - Leases	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Leases of Lessee and Lessor Disclosure [Text Block]	NOTE 12 The Company has operating leases for office space that include fixed base rent payments, as well as variable rent payments to reimburse the landlord for operating expenses and taxes. The Company’s variable lease payments do not no Operating lease costs and variable lease costs included in general and administrative expenses for the three June 30, 2024 six June 30, 2024 three June 30, 2023 six June 30, 2023 three June 30, 2024 June 30, 2023 $0.1 six June 30, 2024 June 30, 2023 The annual maturities of lease liabilities as of June 30, 2024 (in thousands) Lease Commitments 2024 $ 260 2025 495 2026 394 2027 282 2028 172 2029 and thereafter 47 Total undiscounted lease payments 1,650 Imputed interest 181 Total lease liabilities $ 1,469 The weighted-average remaining lease term for our operating leases was 3.61 years as of June 30, 2024 June 30, 2024 six June 30, 2024 June 30, 2023

Note 13 - Revenue From Contract

Note 13 - Revenue From Contracts With Customers	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	NOTE 13 Revenue from contracts with customers relates to the Extended Warranty and Kingsway Search Xcelerator segments and includes: vehicle service agreement fees, guaranteed asset protection products ("GAP") commissions, maintenance support service fees, warranty product commissions, business services consulting revenue, healthcare services revenue and software license and support revenue. Revenue is based on terms of various agreements with credit unions, consumers and businesses. Customers either pay in full at the inception of a warranty contract or commission product sale, or when consulting, healthcare and software license and support services are billed, or on terms subject to the Company’s customary credit reviews. The following table disaggregates revenues from contracts with customers by revenue type for the three six June 30, 2024 June 30, 2023 (in thousands) Three months ended June 30, Six months ended June 30, 2024 2023 2024 2023 Vehicle service agreement fees and GAP commissions IWS, Geminus and PWI $ 14,998 $ 15,034 $ 29,980 $ 29,869 Maintenance support service fees Trinity 878 930 1,641 1,884 Warranty product commissions Trinity 1,229 1,079 2,168 1,961 Business services consulting fees Ravix and Csuite 4,382 9,154 8,932 18,872 Healthcare services fees SNS and DDI 4,088 — 8,314 — Software license and support fees SPI 871 — 1,571 — Service fee and commission revenue $ 26,446 $ 26,197 $ 52,606 $ 52,586 Vehicle service agreement fees include the fees collected to cover the costs of future automobile mechanical breakdown claims and the associated administration of those claims. Vehicle service agreement fees are earned over the duration of the vehicle service agreement contracts as the single performance obligation is satisfied. Vehicle service agreement fees are initially recorded as deferred service fees with revenues recognized over the term of the contract based on the proportion of expected claims to total overall claims to be incurred over the life of the contract. The Company believes this reasonably represents the transfer of services to the vehicle service contract holder over the warranty term. The Company compares the remaining deferred service fees balance to the estimated amount of expected future claims under the vehicle service agreement contracts and records an additional accrual if the deferred service fees balance is less than expected future claims costs. In certain jurisdictions the Company is required to refund to a customer a pro-rata share of the vehicle service agreement fees if a customer cancels the agreement prior to the end of the term. Depending on the jurisdiction, the Company may Maintenance support service fees include the service fees collected to administer equipment breakdown and maintenance support services and are earned as services are rendered. Warranty product commissions include the commissions from the sale of warranty contracts for certain new and used heating, ventilation, air conditioning ("HVAC"), standby generator, commercial LED lighting and commercial refrigeration equipment. The Company acts as an agent on behalf of the third not Business services consulting fees include the revenue from providing outsourced finance and human resources consulting services. The Company invoices for business services revenue based on contracted rates. Revenue is earned as services are provided. Healthcare services fees include revenue from providing healthcare professional staffing services and outsourced cardiac telemetry services for long-term acute care and inpatient rehabilitation hospitals. The Company invoices for healthcare services revenue based on contracted rates. Revenue is earned as services are provided. Software license and support fees include revenue from the sale or rental of software products created exclusively to serve the management needs of all types of shared-ownership properties. Software licenses are on-premise at customer locations and considered fully functional when made available and delivered to the customer. As the customer can use and benefit from the license on its own, software licenses represent distinct performance obligations. Revenue is recognized upfront at the point in time when control is transferred, which is defined as the point in time when the customer can use and benefit from the license. The Company's software licenses are sold as term licenses, and the contracts include software support services, which are accounted for as separate performance obligations. Software support revenue is recognized ratably over the contract period as services are rendered. For certain SPI contracts, the transaction price of the software license is billed in installments, typically over a three five 606, not one The Company's revenue recognition policies are further described in Note 2 2023 Service fee receivables Receivables from contracts with customers are reported as service fee receivable, net in the consolidated balance sheets and at June 30, 2024 December 31, 2023 Service fee receivable is reported net of an estimated allowance for credit losses. During the three June 30, 2024 June 30, 2023 six June 30, 2024 June 30, 2023 three June 30, 2024 June 30, 2023 six June 30, 2024 June 30, 2023 Contract asset The Company records a contract asset when revenue is recognized prior to billing the customer. Upon billing, which typically occurs over a three five no September 7, 2023. June 30, 2024 December 31, 2023 six June 30, 2024 5 six June 30, 2024 Contract asset is reported net of an estimated allowance for credit losses. During the three six June 30, 2024 three six June 30, 2024 Deferred service fees The Company records deferred service fees resulting from contracts with customers when payment is received in advance of satisfying the performance obligations. Changes in deferred service fees for the six June 30, 2024 (in thousands) Six Months Ended June 30, 2024 Balance, December 31, 2023 $ 83,995 Deferral of revenue 31,138 Recognition of deferred service fees (30,264 ) Balance, June 30, 2024 $ 84,869 The increase in deferred service fees between December 31, 2023 June 30, 2024 six June 30, 2024 Approximately $24.5 million and $24.5 million of service fee and commission revenue recognized during the six June 30, 2024 June 30, 2023 December 31, 2023 December 31, 2022 Remaining performance obligations The Com pany expects to recognize within one of the as of June 30, 2024 . Deferred contract costs Deferred contract costs represent the deferral of incremental costs to obtain or fulfill a contract with a customer. Incremental costs to obtain a contract with a customer primarily include sales commissions. The Company capitalizes costs incurred to fulfill a contract if the costs are identifiable, generate or enhance resources used to satisfy future performance obligatio ns and are expected to be recovered. Costs to fulfill a contract include labor costs for set-up activities directly related to the acquisition of vehicle service agreements. Contract costs are deferred and amortized over the expected customer relationship period consistent with the pattern in which the related revenues are earned. three six June 30, 2024 June 30, 2023 The deferred contract costs balances and related amortization expense for the three June 30, 2024 June 30, 2023 (in thousands) Three months ended June 30, 2024 Three months ended June 30, 2023 Costs to Obtain a Contract Costs to Fulfill a Contract Total Costs to Obtain a Contract Costs to Fulfill a Contract Total Balance at March 31, net $ 13,713 $ 80 $ 13,793 $ 13,401 $ 83 $ 13,484 Additions 2,546 6 2,552 2,484 6 2,490 Amortization (2,347 ) (5 ) (2,352 ) (2,176 ) (6 ) (2,182 ) Balance at June 30, net $ 13,912 $ 81 $ 13,993 $ 13,709 $ 83 $ 13,792 The deferred contract costs balances and related amortization expense for the six June 30, 2024 June 30, 2023 (in thousands) Six months ended June 30, 2024 Six months ended June 30, 2023 Costs to Obtain a Contract Costs to Fulfill a Contract Total Costs to Obtain a Contract Costs to Fulfill a Contract Total Balance at December 31, net $ 13,653 $ 81 $ 13,734 $ 13,174 $ 83 $ 13,257 Additions 4,883 13 4,896 4,820 13 4,833 Amortization (4,624 ) (13 ) (4,637 ) (4,285 ) (13 ) (4,298 ) Balance at June 30, net $ 13,912 $ 81 $ 13,993 $ 13,709 $ 83 $ 13,792

Note 14 - Income Taxes

Note 14 - Income Taxes	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Income Tax Disclosure [Text Block]	NOTE 14 INCOME TAXES Income tax expense for the three six June 30, 2024 June 30, 2023 to (loss) income from continuing operations before income tax expense. T (in thousands) Three months ended June 30, Six months ended June 30, 2024 2023 2024 2023 Income tax (benefit) expense at U. S. statutory income tax rate $ (473 ) $ (338 ) $ (899 ) $ 5,643 Valuation allowance 553 240 1,092 (5,664 ) Compensation 42 37 (78 ) 66 Investment income (23 ) 65 (38 ) 83 State income tax 81 121 172 610 Indefinite life intangibles (86 ) 59 (134 ) 139 Contingent consideration — 14 57 14 Other 10 15 16 21 Income tax expense $ 104 $ 213 $ 188 $ 912 The Company maintains a valuation allowance for its gross deferred tax assets at June 30, 2024 December 31, 2023 June 30, 2024 December 31, 2023 not The Company carries net deferred income tax liabilities of $4.8 million and $5.0 million at June 30, 2024 December 31, 2023 • $4.0 million and $4.1 million of deferred income tax liabilities related to indefinite lived intangible assets; and • $0.8 million and $0.9 million of deferred state income tax liabilities. As of June 30, 2024 December 31, 2023 zero three six June 30, 2024 June 30, 2023

Note 15 - (Loss) Earnings Per S

Note 15 - (Loss) Earnings Per Share	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Earnings Per Share [Text Block]	NOTE 15 (LOSS) EARNINGS PER SHARE The following table sets forth the reconciliation of numerators and denominators for the basic and diluted (loss) earnings per three six June 30, 2024 June 30, 2023 (in thousands, except per share data) Three months ended June 30, Six months ended June 30, 2024 2023 2024 2023 Numerator: (Loss) income from continuing operations $ (2,353 ) $ (1,777 ) $ (4,468 ) $ 25,955 (Less) plus: net (income) loss from continuing operations attributable to noncontrolling interests (177 ) 227 (334 ) 230 Less: dividends on preferred stock — (5 ) — (74 ) Numerator used in calculating basic (loss) earnings per share from continuing operations attributable to common shareholders $ (2,530 ) $ (1,555 ) $ (4,802 ) $ 26,111 Adjustment to add-back dividends on preferred stock — — — 74 Adjustment for proportionate interest in Ravix and SNS earnings attributable to common stock — — — (91 ) Numerator used in calculating diluted (loss) earnings per share from continuing operations attributable to common shareholders $ (2,530 ) $ (1,555 ) $ (4,802 ) $ 26,094 Income (loss) from discontinued operations 167 110 (46 ) 217 Numerator used in calculating diluted (loss) earnings per share - net (loss) income attributable to common shareholders $ (2,363 ) $ (1,445 ) $ (4,848 ) $ 26,311 Denominator: Weighted-average basic shares Weighted-average common shares outstanding 27,309 25,295 27,223 24,681 Weighted-average diluted shares Weighted-average common shares outstanding 27,309 25,295 27,223 24,681 Effect of potentially dilutive securities (a) Unvested restricted stock awards — — — 812 Warrants — — — 1,357 Total weighted-average diluted shares 27,309 25,295 27,223 26,850 Basic (loss) earnings attributable to common shareholders: Continuing operations $ (0.09 ) $ (0.06 ) $ (0.18 ) $ 1.06 Discontinued operations $ 0.01 $ 0.00 $ — $ 0.01 Basic (loss) earnings per share - net (loss) income attributable to common shareholders: $ (0.08 ) $ (0.06 ) $ (0.18 ) $ 1.07 Diluted (loss) earnings attributable to common shareholders: Continuing operations $ (0.09 ) $ (0.06 ) $ (0.18 ) $ 0.97 Discontinued operations $ 0.01 $ 0.00 $ — $ 0.01 Diluted (loss) earnings per share - net (loss) income attributable to common shareholders $ (0.08 ) $ (0.06 ) $ (0.18 ) $ 0.98 (a) Potentially dilutive securities consist of unvested restricted stock awards and warrants, calculated using the treasury stock method, and convertible preferred stock, using the if-converted method. Because the Company is reporting a loss from continuing operations attributable to common shareholders for the three six June 30, 2024 three June 30, 2023 Basic (loss) earnings per share excludes dilution and is computed by dividing (loss) income attributable to common shareholders by the weighted-average number of common shares outstanding for the period. Diluted (loss) earnings per share is calculated using weighted-average diluted shares. Weighted-average diluted shares is calculated by adding the effect of potentially dilutive securities to weighted-average common shares outstanding. Potentially dilutive securities are excluded from the diluted (loss) earnings per share computation in loss periods and when the applicable exercise price is greater than the market price on the period end date as their effect would be anti-dilutive. The following weighted-average potentially dilutive securities are not dilut ed (loss) earnings per share calculations above because they would have had an antidilutive effect on the (loss) earnings per share: Three months ended June 30, Six months ended June 30, 2024 2023 2024 2023 Stock options 265,000 — 265,000 — Unvested restricted stock awards 548,964 1,146,947 548,964 335,540 Warrants — 3,152,795 — 1,795,743 Convertible preferred stock — — — — Total 813,964 4,299,742 813,964 2,131,283

Note 16 - Stock-based Compensat

Note 16 - Stock-based Compensation	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	NOTE 16 (a) Restricted Stock Awards of the Company Under the 2013 September 5, 2018 ( "2018 2018 March 28, 2024. 2018 2018 2018 June 30, 2024 . Under the 2020 "2020 2020 2020 2020 six June 30, 2024 shares 2020 2020 June 30, 2024 as million. The following table summarizes the activity related to unvested 2020 2018 six June 30, 2024 Number of Weighted-Average Restricted Grant Date Fair Stock Awards Value (per Share) Unvested at December 31, 2023 1,027,658 $ 5.22 Granted 21,306 8.39 Vested (278,896 ) 5.73 Vested and settled for tax withholding (221,104 ) 5.73 Unvested at June 30, 2024 548,964 $ 4.88 The unvested balance at June 30, 2024 f 548,964 sh 2020 zero 2018 Stock-based compensation expense related to the Restricted Stock Awa rds was $0.2 million for each of t he three June 30, 2024 and June 30, 2023 six June 30, 2024 June 30, 2023 (b) Restricted Common Unit Awards of Ravix Ravix LLC granted 199,000 restricted Class B common unit awards to an officer of Ravix pursuant to an agreement dated October 1, 2021 ( "2021 2021 The grant-date fair value of the 2021 : expected term of four On October 1, 2021, one 2021 On November 1, 2022, 2021 4.44%; 4.44%. During the six June 30, 2024 2021 June 30, 2024 December 31, 2023 , 2021 2021 June 30, 2024 million Stock-based c 2021 million three months ended June 30, 2024 and June 30, 2023 (less than $0.1 million six June 30, 2024 June 30, 2023 (c) Restricted Common Unit Awards of SNS Pegasus LLC granted 75,000 restricted Class B common unit awards to an officer of SNS pursuant to an agreement dated November 18, 2022 ( The grant-date fair value of the SNS RUA was estimated using the Monte Carlo simulation model, using the following assumptions: expected term of four On November 18, 2022, one During the six June 30, 2024 June 30, 2024 December 31, 2023 and 43,229 un June 30, 2024 million Stock-based c million three months ended June 30, 2024 and June 30, 2023 (less than $0.1 million six June 30, 2024 June 30, 2023 (d) Restricted Common Unit Awards of SPI Vertical Market Solutions LLC, a subsidiary of the Company, granted 199,000 restricted Class B common unit awards to an officer of SPI pursuant to an agreement dated September 7, 2023 ( The grant-date fair value of the SPI RUA was estimated using the Monte Carlo simulation model, using the following assumptions: expected term of five On September 7, 2023, one During the six June 30, 2024 June 30, 2024 December 31, 2023 June 30, 2024 Stock-based compensation expense related to the SPI RUA was less than $0.1 million and fo three June 30, 2024 and June 30, 2023 (less than $0.1 million six June 30, 2024 June 30, 2023 (e) Restricted Common Unit Awards of DDI DDI LLC granted 199,000 restricted Class B common unit awards to an officer of DDI pursuant to an agreement dated October 26, 2023 ( The grant-date fair value of the DDI RUA was estimated using the Monte Carlo simulation model, using the following assumptions: expected term of five On October 26, 2023, one During the six June 30, 2024 June 30, 2024 December 31, 2023 June 30, 2024 Stock-based compensation expense related to the DDI RUA was les s than million a d for t three June 30, 2024 and June 30, 2023 ( $0.1 six June 30, 2024 June 30, 2023 (f) Stock Options Under the 2020 second 2024 five ten The following table summarizes the stock option activity during the six June 30, 2024 (in thousands, except per share data) Weighted-Average Number of Remaining Options Weighted-Average Contractual Aggregate Outstanding Exercise Price Term (in Years) Intrinsic Value Outstanding at December 31, 2023 — $ — — $ — Granted 265,000 10.00 Outstanding at June 30, 2024 265,000 $ 10.00 9.9 $ — Exercisable at June 30, 2024 — $ — 9.9 $ — The aggregate intrinsic value of stock options outstanding and exercisable is the difference between the June 30, 2024 June 30, 2024 Stock-based compensation expense related to the Stock Options was les s than $0.1 million for t three six June 30, 2024 June 30, 2024 as $1.0 million. The Company uses the Black-Scholes option pricing model to estimate the fair value of each option on the date of grant. The fair value of grants and the related assumptions used in the Black-Scholes pricing model for options granted during the six June 30, 2024 Six Months Ended June 30, 2024 Weighted-average fair value of grants $ 3.73 Risk-free interest rate 4.57 % Dividend yield — Expected volatility 41.7 % Expected term (in years) 7.5 The risk-free rate was determined based on U.S. treasury yields that most closely approximated the option’s expected term. The dividend yield was determined based on the Company's dividend paying history. The expected volatility was calculated based on the weekly closing price of the Company's common stock over the expected life of the options. The expected term was determined by estimating a cost of equity for the Company to determine time to when the option would be at-the-money, and then adding that amount to the average time to vest.

Note 17 - Shareholders' Equity

Note 17 - Shareholders' Equity	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Equity [Text Block]	NOTE 17 During the three six June 30, 2023 three six June 30, 2023 June 30, 2024 December 31, 2023 On March 21, 2023, March 22, 2024. March 22, 2024, one March 21, 2025. may three six June 30, 2024 three six June 30, 2023 June 30, 2024 The Company previously had warrants outstanding that expired on September 15, 2023. one three six June 30, 2023 not

Note 18 - Accumulated Other Com

Note 18 - Accumulated Other Comprehensive Loss	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Comprehensive Income (Loss) Note [Text Block]	NOTE 18 The tables below detail the change in the balance of each component of accumulated other comprehensive loss, net of three six June 30, 2024 June 30, 2023 (in thousands) Three months ended June 30, 2024 Unrealized Foreign Change in Fair Value Total Gains (Losses) on Currency of Debt Attributable Accumulated Other Available-for-Sale Translation to Instrument-Specific Comprehensive Investments Adjustments Credit Risk Loss Balance at March 31, 2024 $ (1,667 ) $ (3,286 ) $ 3,365 $ (1,588 ) Other comprehensive income (loss) arising during the period 106 — (15 ) 91 Amounts reclassified from accumulated other comprehensive loss (29 ) — — (29 ) Net current-period other comprehensive income (loss) 77 — (15 ) 62 Balance at June 30, 2024 $ (1,590 ) $ (3,286 ) $ 3,350 $ (1,526 ) (in thousands) Three months ended June 30, 2023 Unrealized Foreign Change in Fair Value Total Losses on Currency of Debt Attributable Accumulated Other Available-for-Sale Translation to Instrument-Specific Comprehensive Investments Adjustments Credit Risk Loss Balance at March 31, 2023 $ (2,059 ) $ (3,286 ) $ 4,751 $ (594 ) Other comprehensive loss arising during the period (233 ) — (397 ) (630 ) Amounts reclassified from accumulated other comprehensive loss (34 ) — — (34 ) Net current-period other comprehensive loss (267 ) — (397 ) (664 ) Balance at June 30, 2023 $ (2,326 ) $ (3,286 ) $ 4,354 $ (1,258 ) (in thousands) Six months ended June 30, 2024 Unrealized Gains Foreign Change in Fair Value Total (Losses) on Currency of Debt Attributable Accumulated Other Available-for-Sale Translation to Instrument-Specific Comprehensive Investments Adjustments Credit Risk Loss Balance at January 1, 2024 $ (1,596 ) $ (3,286 ) $ 3,342 $ (1,540 ) Other comprehensive income arising during the period 48 — 8 56 Amounts reclassified from accumulated other comprehensive loss (42 ) — — (42 ) Net current-period other comprehensive income 6 — 8 14 Balance at June 30, 2024 $ (1,590 ) $ (3,286 ) $ 3,350 $ (1,526 ) (in thousands) Six months ended June 30, 2023 Unrealized Gains Foreign Change in Fair Value Total (Losses) on Currency of Debt Attributable Accumulated Other Available-for-Sale Translation to Instrument-Specific Comprehensive Investments Adjustments Credit Risk Income (Loss) Balance at January 1, 2023 $ (2,464 ) $ (3,286 ) $ 32,355 $ 26,605 Other comprehensive income (loss) arising during the period 194 — (824 ) (630 ) Amounts reclassified from accumulated other comprehensive income (loss) (56 ) — (27,177 ) (27,233 ) Net current-period other comprehensive income (loss) 138 — (28,001 ) (27,863 ) Balance at June 30, 2023 $ (2,326 ) $ (3,286 ) $ 4,354 $ (1,258 ) It should be noted that the unaudited consolidated statements of comprehensi ent the components of other comprehensive three six June 30, 2024 June 30, 2023 Components of accumulated other comprehensi ve loss w three six June 30, 2024 June 30, 2023 (in thousands) Three months ended June 30, Six months ended June 30, 2024 2023 2024 2023 Reclassification of accumulated other comprehensive loss from unrealized gains (losses) on available-for-sale investments to: Net realized gains $ 29 $ 34 $ 42 $ 56 Reclassification of accumulated other comprehensive income from change in fair value of debt attributable to instrument-specific credit risk to: (Loss) gain on extinguishment of debt — — — 27,177 (Loss) income from continuing operations before income tax expense 29 34 42 27,233 Income tax expense — — — — (Loss) income from continuing operations, net of taxes 29 34 42 27,233 Income from discontinued operations, net of taxes — — — — Net (loss) income $ 29 $ 34 $ 42 $ 27,233 As further discussed in 11 , " ," during the first 2023, Company completed the repurchases of five The unaudited consolidated statements of comprehe six June 30, 2023

Note 19 - Segmented Information

Note 19 - Segmented Information	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	NOTE 19 The Company reports segment information based on the "management" approach. The management approach designates the internal reporting used by management for making decisions and assessing performance as a source of the Company’s reportable operating segments. The Company conducts its business through the following two Extended Warranty Segment Extended Warranty includes the following subsidiaries of the Company: IWS, Geminus, PW I an IWS is a licensed motor vehicle service agreement company and is a provider of after-market vehicle protection services distributed by credit unions in st fifty Geminus primarily sells vehicle service agreements to used car buyers across the United States, through its subsidiaries, Penn and Prime. Penn and Prime distribute these products in and states, respectively, via independent used car dealerships and franchised car dealerships. PWI markets, sells and administers vehicle service agreements to used car buyers in all fifty three Trinity sells HVAC, standby generator, commercial LED lighting and commercial refrigeration warranty products and provides equipment breakdown and maintenance support services to companies across the United States. As a seller of warranty products, Trinity markets and administers product warranty contracts for certain new and used products in the HVAC, standby generator, commercial LED lighting and commercial refrigeration industries throughout the United States. Trinity acts as an agent on behalf of the third not Kingsway Search Xcelerator Segment Kingsway Search Xcelerator includes the Company's subsidiaries CSuite, Ravix, SNS, SPI and DDI. CSuite is a professional services firm that provides experienced chief financial officer and other finance professionals to its clients through a variety of flexible offerings. These offerings include project and interim staffing engagements, and contingent search services for permanent placements for its clients throughout the United States. Ravix provides outsourced financial services and human resources consulting for short or long duration engagements for customers throughout the United States. SNS provides healthcare staffing services to acute healthcare facilities on a contract or per diem basis in the United States, primarily in California. SPI provides software products created exclusively to serve the management needs of all types of shared-ownership properties throughout the United States, Europe, Asia, Mexico and the Caribbean. DDI provides outsourced 24 7 "24/7" 10 states Revenues and Operating Income by Reportable Segment Results for the Company's reportable segments are based on the Company's internal financial reporting systems and are consistent with those followed in the preparation of the unaudited consolidated interim financial statements. The following tables provide financial data used by management. Segment assets are not not Revenues by reportable segment reconciled to consolidated revenues for the three six June 30, 2024 June 30, 2023 (in thousands) Three months ended June 30, Six months ended June 30, 2024 2023 2024 2023 Revenues: Service fee and commission revenue - Extended Warranty $ 17,105 $ 17,043 $ 33,790 $ 33,714 Service fee and commission revenue - Kingsway Search Xcelerator 9,341 9,154 18,816 18,872 Total revenues $ 26,446 $ 26,197 $ 52,606 $ 52,586 The operating income by reportable segment in the following table is before income taxes and includes revenues and direct segment costs. Total segment operating income reconciled to the consolidat ed (loss) income from continuing operations for the three six June 30, 2024 and June 30, 2023 were: (in thousands) Three months ended June 30, Six months ended June 30, 2024 2023 2024 2023 Segment operating income: Extended Warranty $ 1,244 $ 1,392 $ 2,320 $ 2,824 Kingsway Search Xcelerator 1,441 1,616 2,784 3,193 Total segment operating income 2,685 3,008 5,104 6,017 Net investment income 308 330 634 1,068 Net realized gains 277 123 401 333 Net (loss) gain on equity investments — 1,707 (3 ) 2,782 Gain (loss) on change in fair value of limited liability investments, at fair value 86 4 78 (126 ) Impairment losses — (95 ) — (95 ) Loss on change in fair value of derivative asset option contracts — — — (1,366 ) Interest expense (1,162 ) (1,086 ) (2,307 ) (4,058 ) Other revenue and expenses not allocated to segments, net (2,087 ) (3,806 ) (3,826 ) (6,446 ) Amortization of intangible assets (1,457 ) (1,410 ) (2,871 ) (2,828 ) Impairment of intangible assets (690 ) — (1,201 ) — Loss on change in fair value of debt (49 ) (339 ) (129 ) (30 ) (Loss) gain on extinguishment of debt (160 ) — (160 ) 31,616 (Loss) income from continuing operations before income tax expense (2,249 ) (1,564 ) (4,280 ) 26,867 Income tax expense 104 213 188 912 (Loss) income from continuing operations $ (2,353 ) $ (1,777 ) $ (4,468 ) $ 25,955

Note 20 - Fair Value of Financi

Note 20 - Fair Value of Financial Instruments	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Fair Value Disclosures [Text Block]	NOTE 20 Fair value is the price that would be received upon sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Fair value is best evidenced by quoted bid or ask price, as appropriate, in an active market. Where bid or ask prices are not not may not may not not may The Company employs a fair value hierarchy to categorize the inputs it uses in valuation techniques to measure the fair value. The following fair value hierarchy is used in selecting inputs, with the highest priority given to Level 1: • Level 1 • Level 2 not • Level 3 one not The Company classifies its investments in fixed maturities as available-for-sale and reports these investments at fair value. The Company's equity investments, limited liability investment, at fair value, subordinated debt, derivative contracts (interest rate swap and trust preferred debt repurchase options) and contingent consideration are measured and reported at fair value. Fixed maturities - no third 2. 2 The Company engages a third third third third third third not The following is a description of the significant inputs, by asset class, used by the third 2: • U.S. government, government agencies and authorities are generally priced using the market approach. Inputs generally consist of trades of identical or similar securities, quoted prices in inactive markets and maturity. • States, municipalities and political subdivisions are generally priced using the market approach. Inputs generally consist of trades of identical or similar securities, quoted prices in inactive markets, new issuances and credit spreads. • Mortgage-backed and asset-backed securities are generally priced using the market approach. Inputs generally consist of trades of identical or similar securities, quoted prices in inactive markets, expected prepayments, expected credit default rates, delinquencies and issue specific information including, but not • Corporate securities are generally priced using the market approach using pricing vendors. Inputs generally consist of trades of identical or similar securities, quoted prices in inactive markets, issuer rating, benchmark yields, maturity and credit spreads. Equity investments no Limited liability investment, at fair value The fair value of Argo Holdings' limited liability investments that hold investments in search funds is based on the initial investment in the search funds. The fair value of Argo Holdings' limited liability investments that hold investments in private operating companies is valued using a market approach including valuation multiples applied to corresponding performance metrics, such as earnings before interest, tax, depreciation and amortization; revenue; or net earnings. The selected valuation multiples were estimated using multiples provided by the investees and review of those multiples in light of investor updates, performance reports, financial statements and other relevant information. These investments are categorized in Level 3 Subordinated debt - third third 2 Derivative contract - 10 April 1, 2021 2020 February 29, 2024, not December 31, 2023 third 2 Derivative contracts - trust preferred debt repurchase options 10 three third 2022. first 2023, categorized in Level 3 Contingent consideration - one er expense. 3 • The fair value of Ravix's contingent consideration liability is estimated by applying the Monte Carlo simulation method to forecast achievement of gross profit which may October 2024. June 30, 2024 December 31, 2023 s $3.4 million and $3.1 million, respectively. • The fair value of CSuite's contingent consideration liability is estimated by applying the Monte Carlo simulation method to forecast achievement of gross revenue which may November 2025. June 30, 2024 December 31, 2023 zero. Assets and Liabilities Measured at Fair Value on a Recurring Basis The balances of the Company's financial assets and liabilities measured at fair value on a recurring basis by level within the fair value hierarchy as of June 30, 2024 December 31, 2023 (in thousands) June 30, 2024 Fair Value Measurements at the End of the Reporting Period Using Quoted Prices in Significant Significant Active Markets for Other Observable Unobservable Identical Assets Inputs Inputs Total (Level 1) (Level 2) (Level 3) Recurring fair value measurements: Assets: Fixed maturities: U.S. government, government agencies and authorities $ 13,236 $ — $ 13,236 $ — States, municipalities and political subdivisions 2,780 — 2,780 — Mortgage-backed 9,166 — 9,166 — Asset-backed 1,363 — 1,363 — Corporate 9,729 — 9,729 — Total fixed maturities 36,274 — 36,274 — Limited liability investment, at fair value 2,908 — — 2,908 Total assets $ 39,182 $ — $ 36,274 $ 2,908 Liabilities: Subordinated debt $ 13,715 $ — $ 13,715 $ — Contingent consideration 3,375 — — 3,375 Total liabilities $ 17,090 $ — $ 13,715 $ 3,375 (in thousands) December 31, 2023 Fair Value Measurements at the End of the Reporting Period Using Quoted Prices in Significant Significant Active Markets for Other Observable Unobservable Identical Assets Inputs Inputs Total (Level 1) (Level 2) (Level 3) Recurring fair value measurements: Assets: Fixed maturities: U.S. government, government agencies and authorities $ 12,997 $ — $ 12,997 $ — States municipalities and political subdivisions 2,783 — 2,783 — Mortgage-backed 9,253 — 9,253 — Asset-backed 1,210 — 1,210 — Corporate 10,230 — 10,230 — Total fixed maturities 36,473 — 36,473 — Equity investments 79 79 — — Limited liability investment, at fair value 3,496 — — 3,496 Derivative contract - interest rate swap 49 — 49 — Total assets $ 40,097 $ 79 $ 36,522 $ 3,496 Liabilities: Subordinated debt $ 13,594 $ — $ 13,594 $ — Contingent consideration 3,105 — — 3,105 Total liabilities $ 16,699 $ — $ 13,594 $ 3,105 The following table provides a reconciliation of the fair value of recurring Level 3 three six June 30, 2024 June 30, 2023 (in thousands) Three months ended June 30, Six months ended June 30, 2024 2023 2024 2023 Assets: Limited liability investments, at fair value: Beginning balance $ 3,488 $ 3,442 $ 3,496 $ 3,196 Contributions — — — 35 Distributions received (937 ) (92 ) (1,052 ) (202 ) Realized gains included in net (loss) income 271 106 386 216 Change in fair value of limited liability investments, at fair value included in net (loss) income 86 232 78 443 Ending balance $ 2,908 $ 3,688 $ 2,908 $ 3,688 Unrealized losses (gains) on limited liability investments, at fair value held at end of period: Included in net (loss) income $ 86 $ 232 $ 78 $ 443 Included in other comprehensive income (loss) $ — $ — $ — $ — Derivative - trust preferred debt repurchase options: Beginning balance $ — $ — $ — $ 19,034 Exercise of options included in net (loss) income — — — (17,668 ) Change in fair value of derivative assets included in net (loss) income — — — (1,366 ) Ending balance $ — $ — $ — $ — Unrealized gains recognized on derivative assets held at end of period: Included in net (loss) income $ — $ — $ — $ (1,366 ) Included in other comprehensive income (loss) — — — — Ending balance - assets $ 2,908 $ 3,688 $ 2,908 $ 3,688 Liabilities: Contingent consideration: Beginning balance $ 3,375 $ 3,218 $ 3,105 $ 3,218 Change in fair value of contingent consideration included in net (loss) income — 65 270 65 Ending balance $ 3,375 $ 3,283 $ 3,375 $ 3,283 Unrealized gains recognized on contingent consideration liability held at end of period: Included in net (loss) income $ — $ 65 $ 270 $ 65 Included in other comprehensive income (loss) $ — $ — $ — $ — Ending balance - liabilities $ 3,375 $ 3,283 $ 3,375 $ 3,283 The following table summarizes the valuation techniques and significant unobservable inputs utilized in determining fair values for the Company's financial assets and liabilities that are categorized as Level 3 June 30, 2024 Fair Value Categories (in thousands) Valuation Techniques Unobservable Inputs Input Value(s) Limited liability investment, at fair value $ 2,908 Market approach Valuation multiples 1.0x - 9.0x Contingent consideration $ 3,375 Option-based income approach Discount rate 8.25 % Risk-free rate 4.96 % Expected volatility 9.00 % The following table summarizes the valuation techniques and significant unobservable inputs utilized in determining fair values for the Company's financial assets and liabilities that are categorized as Level 3 December 31, 2023 Fair Value Categories (in thousands) Valuation Techniques Unobservable Inputs Input Value(s) Limited liability investment, at fair value $ 3,496 Market approach Valuation multiples 1.0x - 9.0x Contingent consideration $ 3,105 Option-based income approach Discount rate 8.25 % Risk-free rate 4.96 % Expected volatility 9.0 % Assets and Liabilities Measured at Fair Value on a Nonrecurring Basis Certain assets and liabilities are measured at fair value on a nonrecurring basis, including assets that are adjusted for observable price changes or written down to fair value as a result of an impairment. For the three six June 30, 2024 June 30, 2023 not record any adjustments to the fair value of its investments in private companies for observable price changes . The Company did not three six June 30, 2024 June 30, 2023 To determine the fair value of investments in these private companies, the Company considered rounds of financing and third 3 Indefinite-lived intangible assets are recorded at carrying value, and, if impaired, are adjusted to fair value using Level 3 8 three six June 30, 2024

Note 21 - Related Parties

Note 21 - Related Parties	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	NOTE 21 Related party transactions, including services provided to or received by the Company's subsidiaries, are measured in part by the amount of consideration paid or received as established and agreed by the parties. Except where disclosed elsewhere in these unaudited consolidated interim financial statements, the following is a summary of related party relationships and transactions. Argo Management Group, LLC The Company acquired Argo Management Group, LLC ("Argo Management") in April 2016. June 30, 2024 December 31, 2023 no six June 30, 2024 December 31, 2023

Note 22 - Commitments and Conti

Note 22 - Commitments and Contingencies	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	NOTE 22 (a) Legal proceedings: In May 2016, November 2015 January 20, 2020, one may 2020 2023, three June 30, 2024 June 30, 2023 three six June 30, 2024 June 30, 2023 June 30, 2024 not June 30, 2024 no June 30, 2024 (b) Guarantee: VA Lafayette The LA Mortgage is nonrecourse indebtedness with respect to the assets of VA Lafayette, and the LA Mortgage is not, (c) Collateral pledged and restricted cash: Short-term investments with an estimated fair value of $0.2 million at June 30, 2024 December 31, 2023 The Company also has restricted cash of $8.4 million and $8.4 million at June 30, 2024 December 31, 2023 • $7.4 million and $7.7 million at June 30, 2024 December 31, 2023 • $0.2 million and $0.2 million at June 30, 2024 December 31, 2023 • $0.7 million and $0.5 million at June 30, 2024 December 31, 2023 third

Note 23 - Subsequent Event

Note 23 - Subsequent Event	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Subsequent Events [Text Block]	NOTE 23 On July 25, 2024, not July 25, 2024,

Insider Trading Arrangements

Insider Trading Arrangements	6 Months Ended
	Jun. 30, 2024
Insider Trading Arr Line Items
Material Terms of Trading Arrangement [Text Block]	5. None
Rule 10b5-1 Arrangement Adopted [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false
Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false

Note 5 - Acquisitions and Dis_2

Note 5 - Acquisitions and Discontinued Operations (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Disposal Groups, Including Discontinued Operations [Table Text Block]	(in thousands) Three months ended June 30, Six months ended June 30, 2024 2023 2024 2023 Income from discontinued operations, net of taxes: Revenues: Rental revenue $ 360 $ 311 $ 733 $ 630 Total revenues 360 311 733 630 Expenses: Cost of services sold 52 54 105 101 General and administrative expenses 60 59 120 136 Leased real estate segment interest expense 87 91 175 182 Total expenses 199 204 400 419 Non-operating other revenue 6 3 25 6 Income from discontinued operations before income tax expense 167 110 358 217 Income tax expense — — — — Income from discontinued operations, net of taxes $ 167 $ 110 $ 358 $ 217 (in thousands) June 30, 2024 December 31, 2023 Assets Cash and cash equivalents $ 600 $ 612 Other receivables, net 10 — Property and equipment, net 16,171 16,171 Intangible assets, net 2,748 2,748 Loss on write-down of disposal group (2,197 ) (1,779 ) Assets held for sale $ 17,332 $ 17,752 Liabilities Accrued expenses and other liabilities $ 1,066 $ 885 Notes payable 14,782 15,229 Liabilities held for sale $ 15,848 $ 16,114

Note 6 - Investments (Tables)

Note 6 - Investments (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Schedule of Available-for-Sale Securities Reconciliation [Table Text Block]	(in thousands) June 30, 2024 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value Fixed maturities: U.S. government, government agencies and authorities $ 13,601 $ — $ 365 $ 13,236 States, municipalities and political subdivisions 2,890 — 110 2,780 Mortgage-backed 9,662 6 502 9,166 Asset-backed 1,400 — 37 1,363 Corporate 10,350 3 624 9,729 Total fixed maturities $ 37,903 $ 9 $ 1,638 $ 36,274 (in thousands) December 31, 2023 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value Fixed maturities: U.S. government, government agencies and authorities $ 13,384 $ 8 $ 395 $ 12,997 States, municipalities and political subdivisions 2,885 3 105 2,783 Mortgage-backed 9,724 23 494 9,253 Asset-backed 1,254 1 45 1,210 Corporate 10,860 18 648 10,230 Total fixed maturities $ 38,107 $ 53 $ 1,687 $ 36,473
Investments Classified by Contractual Maturity Date [Table Text Block]	(in thousands) June 30, 2024 Amortized Cost Estimated Fair Value Due in one year or less $ 7,522 $ 7,395 Due after one year through five years 24,752 23,693 Due after five years through ten years 1,483 1,414 Due after ten years 4,146 3,772 Total $ 37,903 $ 36,274
Debt Securities, Available-for-Sale, Unrealized Loss Position, Fair Value [Table Text Block]	(in thousands) June 30, 2024 Less than 12 Months Greater than 12 Months Total Estimated Fair Value Unrealized Loss Estimated Fair Value Unrealized Loss Estimated Fair Value Unrealized Loss Fixed maturities: U.S. government, government agencies and authorities $ 3,776 $ 60 $ 9,361 $ 305 $ 13,137 $ 365 States, municipalities and political subdivisions 558 5 2,222 105 2,780 110 Mortgage-backed 2,388 27 6,381 475 8,769 502 Asset-backed 365 2 900 35 1,265 37 Corporate 588 6 8,214 618 8,802 624 Total fixed maturities $ 7,675 $ 100 $ 27,078 $ 1,538 $ 34,753 $ 1,638 (in thousands) December 31, 2023 Less than 12 Months Greater than 12 Months Total Estimated Fair Value Unrealized Loss Estimated Fair Value Unrealized Loss Estimated Fair Value Unrealized Loss Fixed maturities: U.S. government, government agencies and authorities $ 3,237 $ 46 $ 7,940 $ 349 $ 11,177 $ 395 States, municipalities and political subdivisions — — 1,705 105 1,705 105 Mortgage-backed 737 11 6,067 483 6,804 494 Asset-backed — — 1,050 45 1,050 45 Corporate 937 11 8,013 637 8,950 648 Total fixed maturities $ 4,911 $ 68 $ 24,775 $ 1,619 $ 29,686 $ 1,687
Investment Income [Table Text Block]	(in thousands) Three months ended June 30, Six months ended June 30, 2024 2023 2024 2023 Investment income: Interest from fixed maturities $ 325 $ 243 $ 637 $ 472 Dividends 16 14 28 74 (Loss) income from limited liability investments (102 ) 1 (162 ) (33 ) Other 109 102 202 622 Gross investment income 348 360 705 1,135 Investment expenses (40 ) (30 ) (71 ) (67 ) Net investment income $ 308 $ 330 $ 634 $ 1,068
Realized Gain (Loss) on Investments [Table Text Block]	(in thousands) Three months ended June 30, Six months ended June 30, 2024 2023 2024 2023 Available-for-sale fixed maturities: Gross realized gains $ — $ — $ — $ 2 Gross realized losses — — — — Net realized gains on available-for-sale fixed maturities — — — 2 Limited liability investments — 5 — 103 Limited liability investments, at fair value 271 106 386 216 Investments in private companies 6 12 15 12 Net realized gains $ 277 $ 123 $ 401 $ 333
Fair Value, Measured on Recurring Basis, Gain (Loss) Included in Earnings [Table Text Block]	(in thousands) Three months ended June 30, Six months ended June 30, 2024 2023 2024 2023 Net losses recognized on equity investments sold during the period $ — $ — $ (3 ) $ — Change in net unrealized gains recognized on equity investments held at end of the period — 1,707 — 2,782 Net (loss) gain on equity investments $ — $ 1,707 $ (3 ) $ 2,782

Note 7 - Goodwill (Tables)

Note 7 - Goodwill (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Schedule of Goodwill [Table Text Block]	(in thousands) Extended Warranty Kingsway Search Xcelerator Corporate Total Balance, December 31, 2023 $ 31,153 $ 18,473 $ 732 $ 50,358 Measurement period adjustments — 412 — 412 Balance, June 30, 2024 $ 31,153 $ 18,885 $ 732 $ 50,770

Note 8 - Intangible Assets (Tab

Note 8 - Intangible Assets (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Schedule of Finite-Lived Intangible Assets [Table Text Block]	(in thousands) June 30, 2024 Gross Carrying Value Accumulated Amortization Accumulated Impairment Losses Net Carrying Value Intangible assets subject to amortization: Database $ 4,918 $ 4,918 $ — $ — Vehicle service agreements in-force 3,680 3,680 — — Customer relationships 40,142 22,361 — 17,781 Developed technology 600 49 — 551 Intangible assets not subject to amortization: Trade names 14,667 — 1,201 13,466 Total $ 64,007 $ 31,008 $ 1,201 $ 31,798 (in thousands) December 31, 2023 Gross Carrying Value Accumulated Amortization Net Carrying Value Intangible assets subject to amortization: Database $ 4,918 $ 4,918 $ — Vehicle service agreements in-force 3,680 3,680 — Customer relationships 39,942 19,521 20,421 Developed technology 600 18 582 Intangible assets not subject to amortization: Trade names 14,667 — 14,667 Total $ 63,807 $ 28,137 $ 35,670

Note 9 - Property and Equipme_2

Note 9 - Property and Equipment (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Property, Plant and Equipment [Table Text Block]	(in thousands) June 30, 2024 Cost Accumulated Depreciation Carrying Value Leasehold improvements 579 290 289 Furniture and equipment 246 225 21 Computer hardware 1,456 765 691 Medical equipment 693 164 529 Total $ 2,974 $ 1,444 $ 1,530 (in thousands) December 31, 2023 Cost Accumulated Depreciation Carrying Value Leasehold improvements 585 225 360 Furniture and equipment 287 250 37 Computer hardware 1,080 660 420 Medical equipment 1,056 23 1,033 Total $ 3,008 $ 1,158 $ 1,850

Note 11 - Debt (Tables)

Note 11 - Debt (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Schedule of Carrying Values and Estimated Fair Values of Debt Instruments [Table Text Block]	(in thousands) June 30, 2024 December 31, 2023 Principal Carrying Value Fair Value Principal Carrying Value Fair Value Bank loan: 2021 Ravix Loan $ 4,200 $ 4,200 $ 4,201 $ 4,650 $ 4,650 $ 4,811 2022 Ravix Loan 4,625 4,488 4,843 4,925 4,769 5,027 SNS Loan 4,492 4,421 4,690 5,142 5,063 5,243 DDI Loan 5,600 5,540 5,920 5,600 5,534 5,841 2020 KWH Loan — — — 10,979 10,806 11,240 2024 KWH Loan 15,000 14,905 15,635 — — — Total bank loans 33,917 33,554 35,289 31,296 30,822 32,162 Subordinated debt 15,000 13,715 13,715 15,000 13,594 13,594 Total $ 48,917 $ 47,269 $ 49,004 $ 46,296 $ 44,416 $ 45,756
Schedule of Subordinated Borrowing [Table Text Block]	Issuer Principal (in thousands) Issue date Interest Redemption date Kingsway DE Statutory Trust III $ 15,000 5/22/2003 annual interest rate equal to CME Term SOFR, plus 4.20% payable quarterly 5/22/2033

Note 12 - Leases (Tables)

Note 12 - Leases (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]	(in thousands) Lease Commitments 2024 $ 260 2025 495 2026 394 2027 282 2028 172 2029 and thereafter 47 Total undiscounted lease payments 1,650 Imputed interest 181 Total lease liabilities $ 1,469

Note 13 - Revenue From Contra_2

Note 13 - Revenue From Contracts With Customers (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Disaggregation of Revenue [Table Text Block]	(in thousands) Three months ended June 30, Six months ended June 30, 2024 2023 2024 2023 Vehicle service agreement fees and GAP commissions IWS, Geminus and PWI $ 14,998 $ 15,034 $ 29,980 $ 29,869 Maintenance support service fees Trinity 878 930 1,641 1,884 Warranty product commissions Trinity 1,229 1,079 2,168 1,961 Business services consulting fees Ravix and Csuite 4,382 9,154 8,932 18,872 Healthcare services fees SNS and DDI 4,088 — 8,314 — Software license and support fees SPI 871 — 1,571 — Service fee and commission revenue $ 26,446 $ 26,197 $ 52,606 $ 52,586
Contract with Customer, Contract Asset, Contract Liability, and Receivable [Table Text Block]	(in thousands) Six Months Ended June 30, 2024 Balance, December 31, 2023 $ 83,995 Deferral of revenue 31,138 Recognition of deferred service fees (30,264 ) Balance, June 30, 2024 $ 84,869
Capitalized Contract Cost [Table Text Block]	(in thousands) Three months ended June 30, 2024 Three months ended June 30, 2023 Costs to Obtain a Contract Costs to Fulfill a Contract Total Costs to Obtain a Contract Costs to Fulfill a Contract Total Balance at March 31, net $ 13,713 $ 80 $ 13,793 $ 13,401 $ 83 $ 13,484 Additions 2,546 6 2,552 2,484 6 2,490 Amortization (2,347 ) (5 ) (2,352 ) (2,176 ) (6 ) (2,182 ) Balance at June 30, net $ 13,912 $ 81 $ 13,993 $ 13,709 $ 83 $ 13,792 (in thousands) Six months ended June 30, 2024 Six months ended June 30, 2023 Costs to Obtain a Contract Costs to Fulfill a Contract Total Costs to Obtain a Contract Costs to Fulfill a Contract Total Balance at December 31, net $ 13,653 $ 81 $ 13,734 $ 13,174 $ 83 $ 13,257 Additions 4,883 13 4,896 4,820 13 4,833 Amortization (4,624 ) (13 ) (4,637 ) (4,285 ) (13 ) (4,298 ) Balance at June 30, net $ 13,912 $ 81 $ 13,993 $ 13,709 $ 83 $ 13,792

Note 14 - Income Taxes (Tables)

Note 14 - Income Taxes (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	(in thousands) Three months ended June 30, Six months ended June 30, 2024 2023 2024 2023 Income tax (benefit) expense at U. S. statutory income tax rate $ (473 ) $ (338 ) $ (899 ) $ 5,643 Valuation allowance 553 240 1,092 (5,664 ) Compensation 42 37 (78 ) 66 Investment income (23 ) 65 (38 ) 83 State income tax 81 121 172 610 Indefinite life intangibles (86 ) 59 (134 ) 139 Contingent consideration — 14 57 14 Other 10 15 16 21 Income tax expense $ 104 $ 213 $ 188 $ 912

Note 15 - (Loss) Earnings Per_2

Note 15 - (Loss) Earnings Per Share (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	(in thousands, except per share data) Three months ended June 30, Six months ended June 30, 2024 2023 2024 2023 Numerator: (Loss) income from continuing operations $ (2,353 ) $ (1,777 ) $ (4,468 ) $ 25,955 (Less) plus: net (income) loss from continuing operations attributable to noncontrolling interests (177 ) 227 (334 ) 230 Less: dividends on preferred stock — (5 ) — (74 ) Numerator used in calculating basic (loss) earnings per share from continuing operations attributable to common shareholders $ (2,530 ) $ (1,555 ) $ (4,802 ) $ 26,111 Adjustment to add-back dividends on preferred stock — — — 74 Adjustment for proportionate interest in Ravix and SNS earnings attributable to common stock — — — (91 ) Numerator used in calculating diluted (loss) earnings per share from continuing operations attributable to common shareholders $ (2,530 ) $ (1,555 ) $ (4,802 ) $ 26,094 Income (loss) from discontinued operations 167 110 (46 ) 217 Numerator used in calculating diluted (loss) earnings per share - net (loss) income attributable to common shareholders $ (2,363 ) $ (1,445 ) $ (4,848 ) $ 26,311 Denominator: Weighted-average basic shares Weighted-average common shares outstanding 27,309 25,295 27,223 24,681 Weighted-average diluted shares Weighted-average common shares outstanding 27,309 25,295 27,223 24,681 Effect of potentially dilutive securities (a) Unvested restricted stock awards — — — 812 Warrants — — — 1,357 Total weighted-average diluted shares 27,309 25,295 27,223 26,850 Basic (loss) earnings attributable to common shareholders: Continuing operations $ (0.09 ) $ (0.06 ) $ (0.18 ) $ 1.06 Discontinued operations $ 0.01 $ 0.00 $ — $ 0.01 Basic (loss) earnings per share - net (loss) income attributable to common shareholders: $ (0.08 ) $ (0.06 ) $ (0.18 ) $ 1.07 Diluted (loss) earnings attributable to common shareholders: Continuing operations $ (0.09 ) $ (0.06 ) $ (0.18 ) $ 0.97 Discontinued operations $ 0.01 $ 0.00 $ — $ 0.01 Diluted (loss) earnings per share - net (loss) income attributable to common shareholders $ (0.08 ) $ (0.06 ) $ (0.18 ) $ 0.98
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]	Three months ended June 30, Six months ended June 30, 2024 2023 2024 2023 Stock options 265,000 — 265,000 — Unvested restricted stock awards 548,964 1,146,947 548,964 335,540 Warrants — 3,152,795 — 1,795,743 Convertible preferred stock — — — — Total 813,964 4,299,742 813,964 2,131,283

Note 16 - Stock-based Compens_2

Note 16 - Stock-based Compensation (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Share-Based Payment Arrangement, Restricted Stock and Restricted Stock Unit, Activity [Table Text Block]	Number of Weighted-Average Restricted Grant Date Fair Stock Awards Value (per Share) Unvested at December 31, 2023 1,027,658 $ 5.22 Granted 21,306 8.39 Vested (278,896 ) 5.73 Vested and settled for tax withholding (221,104 ) 5.73 Unvested at June 30, 2024 548,964 $ 4.88
Share-Based Payment Arrangement, Option, Activity [Table Text Block]	(in thousands, except per share data) Weighted-Average Number of Remaining Options Weighted-Average Contractual Aggregate Outstanding Exercise Price Term (in Years) Intrinsic Value Outstanding at December 31, 2023 — $ — — $ — Granted 265,000 10.00 Outstanding at June 30, 2024 265,000 $ 10.00 9.9 $ — Exercisable at June 30, 2024 — $ — 9.9 $ —
Share-Based Payment Arrangement, Option [Member]
Notes Tables
Schedule of Share-Based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	Six Months Ended June 30, 2024 Weighted-average fair value of grants $ 3.73 Risk-free interest rate 4.57 % Dividend yield — Expected volatility 41.7 % Expected term (in years) 7.5

Note 18 - Accumulated Other C_2

Note 18 - Accumulated Other Comprehensive Loss (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	(in thousands) Three months ended June 30, 2024 Unrealized Foreign Change in Fair Value Total Gains (Losses) on Currency of Debt Attributable Accumulated Other Available-for-Sale Translation to Instrument-Specific Comprehensive Investments Adjustments Credit Risk Loss Balance at March 31, 2024 $ (1,667 ) $ (3,286 ) $ 3,365 $ (1,588 ) Other comprehensive income (loss) arising during the period 106 — (15 ) 91 Amounts reclassified from accumulated other comprehensive loss (29 ) — — (29 ) Net current-period other comprehensive income (loss) 77 — (15 ) 62 Balance at June 30, 2024 $ (1,590 ) $ (3,286 ) $ 3,350 $ (1,526 ) (in thousands) Three months ended June 30, 2023 Unrealized Foreign Change in Fair Value Total Losses on Currency of Debt Attributable Accumulated Other Available-for-Sale Translation to Instrument-Specific Comprehensive Investments Adjustments Credit Risk Loss Balance at March 31, 2023 $ (2,059 ) $ (3,286 ) $ 4,751 $ (594 ) Other comprehensive loss arising during the period (233 ) — (397 ) (630 ) Amounts reclassified from accumulated other comprehensive loss (34 ) — — (34 ) Net current-period other comprehensive loss (267 ) — (397 ) (664 ) Balance at June 30, 2023 $ (2,326 ) $ (3,286 ) $ 4,354 $ (1,258 ) (in thousands) Six months ended June 30, 2024 Unrealized Gains Foreign Change in Fair Value Total (Losses) on Currency of Debt Attributable Accumulated Other Available-for-Sale Translation to Instrument-Specific Comprehensive Investments Adjustments Credit Risk Loss Balance at January 1, 2024 $ (1,596 ) $ (3,286 ) $ 3,342 $ (1,540 ) Other comprehensive income arising during the period 48 — 8 56 Amounts reclassified from accumulated other comprehensive loss (42 ) — — (42 ) Net current-period other comprehensive income 6 — 8 14 Balance at June 30, 2024 $ (1,590 ) $ (3,286 ) $ 3,350 $ (1,526 ) (in thousands) Six months ended June 30, 2023 Unrealized Gains Foreign Change in Fair Value Total (Losses) on Currency of Debt Attributable Accumulated Other Available-for-Sale Translation to Instrument-Specific Comprehensive Investments Adjustments Credit Risk Income (Loss) Balance at January 1, 2023 $ (2,464 ) $ (3,286 ) $ 32,355 $ 26,605 Other comprehensive income (loss) arising during the period 194 — (824 ) (630 ) Amounts reclassified from accumulated other comprehensive income (loss) (56 ) — (27,177 ) (27,233 ) Net current-period other comprehensive income (loss) 138 — (28,001 ) (27,863 ) Balance at June 30, 2023 $ (2,326 ) $ (3,286 ) $ 4,354 $ (1,258 )
Reclassification out of Accumulated Other Comprehensive Income [Table Text Block]	(in thousands) Three months ended June 30, Six months ended June 30, 2024 2023 2024 2023 Reclassification of accumulated other comprehensive loss from unrealized gains (losses) on available-for-sale investments to: Net realized gains $ 29 $ 34 $ 42 $ 56 Reclassification of accumulated other comprehensive income from change in fair value of debt attributable to instrument-specific credit risk to: (Loss) gain on extinguishment of debt — — — 27,177 (Loss) income from continuing operations before income tax expense 29 34 42 27,233 Income tax expense — — — — (Loss) income from continuing operations, net of taxes 29 34 42 27,233 Income from discontinued operations, net of taxes — — — — Net (loss) income $ 29 $ 34 $ 42 $ 27,233

Note 19 - Segmented Informati_2

Note 19 - Segmented Information (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Reconciliation of Revenue from Segments to Consolidated [Table Text Block]	(in thousands) Three months ended June 30, Six months ended June 30, 2024 2023 2024 2023 Revenues: Service fee and commission revenue - Extended Warranty $ 17,105 $ 17,043 $ 33,790 $ 33,714 Service fee and commission revenue - Kingsway Search Xcelerator 9,341 9,154 18,816 18,872 Total revenues $ 26,446 $ 26,197 $ 52,606 $ 52,586
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Table Text Block]	(in thousands) Three months ended June 30, Six months ended June 30, 2024 2023 2024 2023 Segment operating income: Extended Warranty $ 1,244 $ 1,392 $ 2,320 $ 2,824 Kingsway Search Xcelerator 1,441 1,616 2,784 3,193 Total segment operating income 2,685 3,008 5,104 6,017 Net investment income 308 330 634 1,068 Net realized gains 277 123 401 333 Net (loss) gain on equity investments — 1,707 (3 ) 2,782 Gain (loss) on change in fair value of limited liability investments, at fair value 86 4 78 (126 ) Impairment losses — (95 ) — (95 ) Loss on change in fair value of derivative asset option contracts — — — (1,366 ) Interest expense (1,162 ) (1,086 ) (2,307 ) (4,058 ) Other revenue and expenses not allocated to segments, net (2,087 ) (3,806 ) (3,826 ) (6,446 ) Amortization of intangible assets (1,457 ) (1,410 ) (2,871 ) (2,828 ) Impairment of intangible assets (690 ) — (1,201 ) — Loss on change in fair value of debt (49 ) (339 ) (129 ) (30 ) (Loss) gain on extinguishment of debt (160 ) — (160 ) 31,616 (Loss) income from continuing operations before income tax expense (2,249 ) (1,564 ) (4,280 ) 26,867 Income tax expense 104 213 188 912 (Loss) income from continuing operations $ (2,353 ) $ (1,777 ) $ (4,468 ) $ 25,955

Note 20 - Fair Value of Finan_2

Note 20 - Fair Value of Financial Instruments (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	(in thousands) June 30, 2024 Fair Value Measurements at the End of the Reporting Period Using Quoted Prices in Significant Significant Active Markets for Other Observable Unobservable Identical Assets Inputs Inputs Total (Level 1) (Level 2) (Level 3) Recurring fair value measurements: Assets: Fixed maturities: U.S. government, government agencies and authorities $ 13,236 $ — $ 13,236 $ — States, municipalities and political subdivisions 2,780 — 2,780 — Mortgage-backed 9,166 — 9,166 — Asset-backed 1,363 — 1,363 — Corporate 9,729 — 9,729 — Total fixed maturities 36,274 — 36,274 — Limited liability investment, at fair value 2,908 — — 2,908 Total assets $ 39,182 $ — $ 36,274 $ 2,908 Liabilities: Subordinated debt $ 13,715 $ — $ 13,715 $ — Contingent consideration 3,375 — — 3,375 Total liabilities $ 17,090 $ — $ 13,715 $ 3,375 (in thousands) December 31, 2023 Fair Value Measurements at the End of the Reporting Period Using Quoted Prices in Significant Significant Active Markets for Other Observable Unobservable Identical Assets Inputs Inputs Total (Level 1) (Level 2) (Level 3) Recurring fair value measurements: Assets: Fixed maturities: U.S. government, government agencies and authorities $ 12,997 $ — $ 12,997 $ — States municipalities and political subdivisions 2,783 — 2,783 — Mortgage-backed 9,253 — 9,253 — Asset-backed 1,210 — 1,210 — Corporate 10,230 — 10,230 — Total fixed maturities 36,473 — 36,473 — Equity investments 79 79 — — Limited liability investment, at fair value 3,496 — — 3,496 Derivative contract - interest rate swap 49 — 49 — Total assets $ 40,097 $ 79 $ 36,522 $ 3,496 Liabilities: Subordinated debt $ 13,594 $ — $ 13,594 $ — Contingent consideration 3,105 — — 3,105 Total liabilities $ 16,699 $ — $ 13,594 $ 3,105
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	(in thousands) Three months ended June 30, Six months ended June 30, 2024 2023 2024 2023 Assets: Limited liability investments, at fair value: Beginning balance $ 3,488 $ 3,442 $ 3,496 $ 3,196 Contributions — — — 35 Distributions received (937 ) (92 ) (1,052 ) (202 ) Realized gains included in net (loss) income 271 106 386 216 Change in fair value of limited liability investments, at fair value included in net (loss) income 86 232 78 443 Ending balance $ 2,908 $ 3,688 $ 2,908 $ 3,688 Unrealized losses (gains) on limited liability investments, at fair value held at end of period: Included in net (loss) income $ 86 $ 232 $ 78 $ 443 Included in other comprehensive income (loss) $ — $ — $ — $ — Derivative - trust preferred debt repurchase options: Beginning balance $ — $ — $ — $ 19,034 Exercise of options included in net (loss) income — — — (17,668 ) Change in fair value of derivative assets included in net (loss) income — — — (1,366 ) Ending balance $ — $ — $ — $ — Unrealized gains recognized on derivative assets held at end of period: Included in net (loss) income $ — $ — $ — $ (1,366 ) Included in other comprehensive income (loss) — — — — Ending balance - assets $ 2,908 $ 3,688 $ 2,908 $ 3,688 Liabilities: Contingent consideration: Beginning balance $ 3,375 $ 3,218 $ 3,105 $ 3,218 Change in fair value of contingent consideration included in net (loss) income — 65 270 65 Ending balance $ 3,375 $ 3,283 $ 3,375 $ 3,283 Unrealized gains recognized on contingent consideration liability held at end of period: Included in net (loss) income $ — $ 65 $ 270 $ 65 Included in other comprehensive income (loss) $ — $ — $ — $ — Ending balance - liabilities $ 3,375 $ 3,283 $ 3,375 $ 3,283
Fair Value Measurement Inputs and Valuation Techniques [Table Text Block]	Fair Value Categories (in thousands) Valuation Techniques Unobservable Inputs Input Value(s) Limited liability investment, at fair value $ 2,908 Market approach Valuation multiples 1.0x - 9.0x Contingent consideration $ 3,375 Option-based income approach Discount rate 8.25 % Risk-free rate 4.96 % Expected volatility 9.00 % Fair Value Categories (in thousands) Valuation Techniques Unobservable Inputs Input Value(s) Limited liability investment, at fair value $ 3,496 Market approach Valuation multiples 1.0x - 9.0x Contingent consideration $ 3,105 Option-based income approach Discount rate 8.25 % Risk-free rate 4.96 % Expected volatility 9.0 %

Note 5 - Acquisitions and Dis_3

Note 5 - Acquisitions and Discontinued Operations (Details Textual) - USD ($) $ in Thousands			3 Months Ended		6 Months Ended
	Oct. 26, 2023	Sep. 07, 2023	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Goodwill, Measurement Period Adjustment					$ 412
Discontinued Operation, Gain (Loss) on Disposal of Discontinued Operation, Net of Tax			$ 0	$ 0	(404)	$ 0
VA Lafayette [Member]
Discontinued Operation, Gain (Loss) on Disposal of Discontinued Operation, Net of Tax					(400)
Discontinued Operation, Gain (Loss) from Disposal of Discontinued Operation, before Income Tax					(400)
Discontinued Operation, Tax Effect of Gain (Loss) from Disposal of Discontinued Operation					0
Systems Products International, Inc.(SPI) [Member]
Business Acquisition, Percentage of Voting Interests Acquired		100%
Payments to Acquire Businesses, Gross		$ 2,800
Goodwill, Measurement Period Adjustment					300
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Contract Assets					300
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets			3,700		3,700
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities			1,200		1,200
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Contract with Customer, Asset			1,400		1,400
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill			1,700		1,700
Digital Diagnostics Imaging, Inc. ("DDI") [Member]
Business Acquisition, Percentage of Voting Interests Acquired	100%
Payments to Acquire Businesses, Gross	$ 11,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets			8,500		8,500
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities			2,500		2,500
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill			7,000		7,000
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Property, Plant, and Equipment					(400)
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Intangibles					200
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment			800		800
Digital Diagnostics Imaging, Inc. ("DDI") [Member] | Maximum [Member]
Goodwill, Measurement Period Adjustment					$ 200
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Consideration Transferred			$ 100

Note 5 - Acquisitions and Dis_4

Note 5 - Acquisitions and Discontinued Operations - Financial Information From Discontinued Operations (Details) - Leased Real Estate [Member] - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Discontinued Operations, Disposed of by Sale [Member]
Cash and cash equivalents	$ 600		$ 600		$ 612
Other receivables, net	10		10		0
Property and equipment, net	16,171		16,171		16,171
Intangible assets, net	2,748		2,748		2,748
Loss on write-down of disposal group	(2,197)		(2,197)		(1,779)
Assets held for sale	17,332		17,332		17,752
Accrued expenses and other liabilities	1,066		1,066		885
Notes payable	14,782		14,782		15,229
Liabilities held for sale	15,848		15,848		$ 16,114
Discontinued Operations, Held-for-Sale or Disposed of by Sale [Member]
Rental revenue	360	$ 311	733	$ 630
Total revenues	360	311	733	630
Cost of services sold	52	54	105	101
General and administrative expenses	60	59	120	136
Leased real estate segment interest expense	87	91	175	182
Total expenses	199	204	400	419
Non-operating other revenue	6	3	25	6
Income from discontinued operations before income tax expense	167	110	358	217
Income tax expense	0	0	0	0
Income from discontinued operations, net of taxes	$ 167	$ 110	$ 358	$ 217

Note 6 - Investments (Details T

Note 6 - Investments (Details Textual) $ in Thousands	3 Months Ended				6 Months Ended
	Jun. 30, 2024 USD ($)	Jun. 30, 2023 USD ($) shares	Mar. 31, 2023 USD ($) shares	Dec. 31, 2022 USD ($)	Jun. 30, 2024 USD ($)	Jun. 30, 2023 USD ($) shares	Dec. 31, 2023 USD ($)
Debt Securities, Available-for-Sale, Allowance for Credit Loss	$ 0				$ 0		$ 0
Debt Securities, Available-for-Sale, Unrealized Loss Position, Number of Positions	203				203		181
Long-Term Debt, Gross	$ 48,917				$ 48,917		$ 46,296
Private Company [Member]
Equity Method Investment, Other than Temporary Impairment	0	$ 0			0	$ 0
Limited Liability Investments [Member]
Equity Method Investments	700				700		800
Equity Method Investment, Other than Temporary Impairment	0	$ 0			0	$ 0
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share, Unfunded Commitments	0				0
Argo Holdings [Member]
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share, Unfunded Commitments	0				0
Investments in and Advance to Affiliates, Subsidiaries, Associates, and Joint Ventures	2,900				2,900		3,500
Net Lease [Member] | Notes Payable [Member]
Proceeds from Issuance of Debt				$ 5,200
Long-Term Debt, Gross			$ 15,800
Proceeds from Collection of Lease Receivables			$ 8,100
Private Company Investments [Member]
Investment Owned, Fair Value	$ 900				$ 900		$ 900
Common Stock [Member] | Limbach Holdings, Inc. [Member]
Investment Owned, Balance, Shares (in shares) | shares		110,036	400,000			110,036

Note 6 - Investments - Amortize

Note 6 - Investments - Amortized Cost, Gross Unrealized Gains and Losses, and Estimated Fair Value (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Total	$ 37,903	$ 38,107
Gross Unrealized Gains	9	53
Gross Unrealized Losses	1,638	1,687
Fixed maturities, at fair value (amortized cost of $37,903 and $38,107, respectively)	36,274	36,473
US Government Agencies Debt Securities [Member]
Total	13,601	13,384
Gross Unrealized Gains	0	8
Gross Unrealized Losses	365	395
Fixed maturities, at fair value (amortized cost of $37,903 and $38,107, respectively)	13,236	12,997
US States and Political Subdivisions Debt Securities [Member]
Total	2,890	2,885
Gross Unrealized Gains	0	3
Gross Unrealized Losses	110	105
Fixed maturities, at fair value (amortized cost of $37,903 and $38,107, respectively)	2,780	2,783
Mortgage-Backed Security, Issued by US Government-Sponsored Enterprise [Member]
Total	9,662	9,724
Gross Unrealized Gains	6	23
Gross Unrealized Losses	502	494
Fixed maturities, at fair value (amortized cost of $37,903 and $38,107, respectively)	9,166	9,253
Asset-Backed Securities [Member]
Total	1,400	1,254
Gross Unrealized Gains	0	1
Gross Unrealized Losses	37	45
Fixed maturities, at fair value (amortized cost of $37,903 and $38,107, respectively)	1,363	1,210
Corporate Debt Securities [Member]
Total	10,350	10,860
Gross Unrealized Gains	3	18
Gross Unrealized Losses	624	648
Fixed maturities, at fair value (amortized cost of $37,903 and $38,107, respectively)	$ 9,729	$ 10,230

Note 6 - Investments - Fixed Ma

Note 6 - Investments - Fixed Maturities by Contractual Maturity Periods (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Due in one year or less	$ 7,522
Due in one year or less, estimated fair value	7,395
Due after one year through five years	24,752
Due after one year through five years, estimated fair value	23,693
Due after five years through ten years	1,483
Due after five years through ten years, estimated fair value	1,414
Due after ten years	4,146
Due after ten years, estimated fair value	3,772
Total	37,903	$ 38,107
Total, estimated fair value	$ 36,274	$ 36,473

Note 6 - Investments - Unrealiz

Note 6 - Investments - Unrealized Loss Position (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
US Government Agencies Debt Securities [Member]
Less than 12 months, estimated fair value	$ 3,776	$ 3,237
Less than 12 Months	60	46
Greater than 12 months, estimated fair value	9,361	7,940
Greater than 12 Months	305	349
Estimated fair value	13,137	11,177
Total, debt securities	365	395
US States and Political Subdivisions Debt Securities [Member]
Less than 12 months, estimated fair value	558	0
Less than 12 Months	5	0
Greater than 12 months, estimated fair value	2,222	1,705
Greater than 12 Months	105	105
Estimated fair value	2,780	1,705
Total, debt securities	110	105
Mortgage-Backed Security, Issued by US Government-Sponsored Enterprise [Member]
Less than 12 months, estimated fair value	2,388	737
Less than 12 Months	27	11
Greater than 12 months, estimated fair value	6,381	6,067
Greater than 12 Months	475	483
Estimated fair value	8,769	6,804
Total, debt securities	502	494
Asset-Backed Securities [Member]
Less than 12 months, estimated fair value	365	0
Less than 12 Months	2	0
Greater than 12 months, estimated fair value	900	1,050
Greater than 12 Months	35	45
Estimated fair value	1,265	1,050
Total, debt securities	37	45
Corporate Debt Securities [Member]
Less than 12 months, estimated fair value	588	937
Less than 12 Months	6	11
Greater than 12 months, estimated fair value	8,214	8,013
Greater than 12 Months	618	637
Estimated fair value	8,802	8,950
Total, debt securities	624	648
Fixed Maturities [Member]
Less than 12 months, estimated fair value	7,675	4,911
Less than 12 Months	100	68
Greater than 12 months, estimated fair value	27,078	24,775
Greater than 12 Months	1,538	1,619
Estimated fair value	34,753	29,686
Total, debt securities	$ 1,638	$ 1,687

Note 6 - Investments - Net Inve

Note 6 - Investments - Net Investment Income (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Interest from fixed maturities	$ 325	$ 243	$ 637	$ 472
Dividends	16	14	28	74
(Loss) income from limited liability investments	(102)	1	(162)	(33)
Other	109	102	202	622
Gross investment income	348	360	705	1,135
Investment expenses	(40)	(30)	(71)	(67)
Net investment income	$ 308	$ 330	$ 634	$ 1,068

Note 6 - Investments - Gross Re

Note 6 - Investments - Gross Realized Gains and Losses on Available-for-sale Investments, Limited Liability Investment (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Net realized gains	$ 277	$ 123	$ 401	$ 333
Fixed Maturities [Member]
Gross realized gains	0	0	0	2
Gross realized losses	0	0	0	0
Realized gains (losses)	0	0	0	2
Limited Liability Investments [Member]
Realized gains (losses)	0	5	0	103
Limited Liability Investments, Fair Value [Member]
Realized gains (losses)	271	106	386	216
Private Company Investments [Member]
Realized gains (losses)	$ 6	$ 12	$ 15	$ 12

Note 6 - Investments - Loss on

Note 6 - Investments - Loss on Change in Fair Value of Equity Investments (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Net losses recognized on equity investments sold during the period	$ 0	$ 0	$ (3)	$ 0
Change in net unrealized gains recognized on equity investments held at end of the period	0	1,707	0	2,782
Net (loss) gain on equity investments	$ 0	$ 1,707	$ (3)	$ 2,782

Note 7 - Goodwill (Details Text

Note 7 - Goodwill (Details Textual) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Goodwill, Measurement Period Adjustment			$ 412
Goodwill, Impairment Loss	$ 0	$ 0	0	$ 0
Systems Products International, Inc.(SPI) and Digital Diagnostics Imaging, Inc. ("DDI") [Member]
Goodwill, Measurement Period Adjustment			$ 400

Note 7 - Goodwill - Intangible

Note 7 - Goodwill - Intangible Assets, Goodwill and Other (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2024 USD ($)
Balance	$ 50,358
Measurement period adjustments	412
Balance	50,770
Operating Segments [Member] | Extended Warranty Segment [Member]
Balance	31,153
Measurement period adjustments	0
Balance	31,153
Operating Segments [Member] | Kingsway Search Xcelerator [Member]
Balance	18,473
Measurement period adjustments	412
Balance	18,885
Segment Reporting, Reconciling Item, Corporate Nonsegment [Member]
Balance	732
Measurement period adjustments	0
Balance	$ 732

Note 8 - Intangible Assets (Det

Note 8 - Intangible Assets (Details Textual) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Amortization of Intangible Assets	$ 1,457	$ 1,410	$ 2,871	$ 2,828
Trade Names [Member]
Impairment of Intangible Assets, Indefinite-Lived (Excluding Goodwill)	$ 700	$ 0	$ 1,200	$ 0
Minimum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	7 years		7 years
Maximum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	15 years		15 years
Digital Diagnostics Imaging, Inc. ("DDI") [Member]
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Intangibles			$ 200
Digital Diagnostics Imaging, Inc. ("DDI") [Member] | Customer Relationships [Member]
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Intangibles			$ 200

Note 8 - Intangible Assets - In

Note 8 - Intangible Assets - Intangible Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Intangible assets accumulated amortization	$ 31,008	$ 28,137
Intangible assets, gross	64,007	63,807
Total accumulated impairment	1,201
Intangible assets, net	31,798	35,670
Trade Names [Member]
Intangible assets not subject to amortization	14,667	14,667
Indefinite-Lived, accumulated impairment	1,201
Intangible assets not subject to amortization, net	13,466	14,667
Database Rights [Member]
Intangible assets subject to amortization	4,918	4,918
Intangible assets accumulated amortization	4,918	4,918
Finite-Lived, accumulated impairment	0
Intangible assets subject to amortization, net	0	0
Service Agreements [Member]
Intangible assets subject to amortization	3,680	3,680
Intangible assets accumulated amortization	3,680	3,680
Finite-Lived, accumulated impairment	0
Intangible assets subject to amortization, net	0	0
Customer Relationships [Member]
Intangible assets subject to amortization	40,142	39,942
Intangible assets accumulated amortization	22,361	19,521
Finite-Lived, accumulated impairment	0
Intangible assets subject to amortization, net	17,781	20,421
Developed Technology Rights [Member]
Intangible assets subject to amortization	600	600
Intangible assets accumulated amortization	49	18
Finite-Lived, accumulated impairment	0
Intangible assets subject to amortization, net	$ 551	$ 582

Note 9 - Property and Equipme_3

Note 9 - Property and Equipment (Details Textual) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Depreciation	$ 0.2	$ 0.1	$ 0.4	$ 0.1
Digital Diagnostics Imaging, Inc. ("DDI") [Member]
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Property, Plant, and Equipment			(0.4)
Digital Diagnostics Imaging, Inc. ("DDI") [Member] | Medical Equipment [Member]
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Property, Plant, and Equipment			$ (0.4)

Note 9 - Property and Equipme_4

Note 9 - Property and Equipment - Property and Equipment (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Cost	$ 2,974	$ 3,008
Property and equipment, accumulated depreciation	1,444	1,158
Carrying Value	1,530	1,850
Leasehold Improvements [Member]
Cost	579	585
Property and equipment, accumulated depreciation	290	225
Carrying Value	289	360
Furniture and Fixtures [Member]
Cost	246	287
Property and equipment, accumulated depreciation	225	250
Carrying Value	21	37
Computer Equipment [Member]
Cost	1,456	1,080
Property and equipment, accumulated depreciation	765	660
Carrying Value	691	420
Medical Equipment [Member]
Cost	693	1,056
Property and equipment, accumulated depreciation	164	23
Carrying Value	$ 529	$ 1,033

Note 10 - Derivatives (Details

Note 10 - Derivatives (Details Textual) - USD ($) $ in Millions			6 Months Ended
	Sep. 26, 2022	Aug. 02, 2022	Jun. 30, 2024	Jun. 30, 2023	Mar. 02, 2023	Feb. 28, 2023	Sep. 20, 2022	Sep. 15, 2022	Apr. 01, 2021
Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]			Interest Expense, Debt	Interest Expense, Debt
Derivative Asset, Statement of Financial Position [Extensible Enumeration]			Other Receivables	Other Receivables
Interest Rate Cap [Member] | CIBC Bank USA [Member]
Derivative, Fixed Interest Rate								1.103%	1.18%
Derivative, Notional Amount									$ 11.9
Trust Preferred Debt Repurchase August Options [Member]
Trust Preferred Debt Repurchase Options, Maximum Percent of Principal and Deferred Interest		100%
Purchase Price, Percentage of Outstanding Principal and Deferred Interset	63.75%	63%
Trust Preferred Debt Repurchase Options, Minimum Repurchase, Percentage		50%
Payments to Holders of Trust Preferred Debt Repurchase Option		$ 2
Trust Preferred Debt Repurchase Option, Threshold		30
Amount Forfeited if Repurchased Amount Less Than 30 Million or Failing to Purchase Principal or Deferred Interest Within One Year		$ 2
Trust Preferred Debt Repurchase September 20 Options [Member]
Trust Preferred Debt Repurchase Options, Maximum Percent of Principal and Deferred Interest							100%
Purchase Price, Percentage of Outstanding Principal and Deferred Interset							63.75%
Trust Preferred Debt Repurchase September 26 Options [Member]
Trust Preferred Debt Repurchase Options, Maximum Percent of Principal and Deferred Interest	100%				100%	100%
Purchase Price, Percentage of Outstanding Principal and Deferred Interset	63%
Payments to Holders of Trust Preferred Debt Repurchase Option	$ 0.3
Amount Forfeited if Failing to Purchase Principal or Deferred Interest	$ 0.3
Derivative, Gain (Loss) on Derivative, Net				$ 1.4
Payments for Derivative Instrument, Investing Activities			$ 56.5

Note 11 - Debt (Details Textual

Note 11 - Debt (Details Textual) - USD ($) $ in Thousands												3 Months Ended			6 Months Ended
	Jul. 24, 2024	May 24, 2024	Oct. 26, 2023	Mar. 13, 2023	Mar. 02, 2023	Feb. 28, 2023	Nov. 18, 2022	Nov. 16, 2022	Oct. 01, 2021	Dec. 01, 2020	Dec. 16, 2003	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Long-Term Debt, Gross												$ 48,917			$ 48,917		$ 46,296
Gain (Loss) on Extinguishment of Debt												(160)		$ 0	(160)	$ 31,616
Interest Expense, Debt												1,162		1,086	2,307	4,058
Reclassification out of Accumulated Other Comprehensive Income [Member]
Gain (Loss) on Extinguishment of Debt												0		$ 0	0	$ 27,177
Subordinated Debt [Member]
Debt Instrument, Face Amount											$ 90,500
Long-Term Debt, Gross												15,000			15,000		15,000
Gain (Loss) on Extinguishment of Debt															31,600
Debt Instrument, Term (Year)											30 years
Subordinated Liabilities, Period Increase (Decrease)															100
Fair Value, Option, Changes in Fair Value, Loss															100
Fair Value, Option, Changes in Fair Value, Gain															100
Repayments of Subordinated Debt					$ 56,500
Credit for Previous Debt Repayment					2,300
Debt Instrument, Repaid, Principal					75,500
Interest Expense, Debt				$ 5,000	$ 23,000
Debt Instrument, Principal Value												15,000			$ 15,000
London Interbank Offered Rate [Member] | Subordinated Debt [Member] | Minimum [Member]
Debt Instrument, Basis Spread on Variable Rate											3.85%
London Interbank Offered Rate [Member] | Subordinated Debt [Member] | Maximum [Member]
Debt Instrument, Basis Spread on Variable Rate											4.20%
Ravix Bank Loan [Member]
Debt Instrument, Interest Rate During Period									3.75%						9%
Ravix Bank Loan [Member] | Prime Rate [Member]
Debt Instrument, Basis Spread on Variable Rate									0.50%
Ravix Bank Loan [Member] | Ravix Financial, Inc [Member]
Debt Instrument, Face Amount									$ 6,000
Debt Issuance Costs, Net, Total									200
Ravix Bank Loan [Member] | Ravix Financial, Inc [Member] | Revolving Credit Facility [Member]
Long-Term Debt, Gross									$ 1,000
Amended Ravix Bank Loan [Member] | Ravix Financial, Inc [Member]
Debt Instrument, Face Amount								$ 6,000
Debt Instrument, Interest Rate During Period															9.25%
Debt Issuance Costs, Net, Total								$ 100
Amended Ravix Bank Loan [Member] | Ravix Financial, Inc [Member] | Subsequent Event [Member]
Repayments of Debt	$ 1,500
Amended Ravix Bank Loan [Member] | Ravix Financial, Inc [Member] | Prime Rate [Member]
Debt Instrument, Basis Spread on Variable Rate								0.75%
Amended Ravix Bank Loan [Member] | Ravix Financial, Inc [Member] | Revolving Credit Facility [Member]
Long-Term Debt, Gross								$ 1,000				0			$ 0		0
Amended Ravix Bank Loan [Member] | Ravix Financial, Inc [Member] | Revolving Credit Facility [Member] | Subsequent Event [Member]
Debt Instrument, Face Amount	$ 500
Amended Ravix Bank Loan [Member] | Ravix Financial, Inc [Member] | Revolving Credit Facility [Member] | Prime Rate [Member]
Debt Instrument, Basis Spread on Variable Rate								0.50%
The SNS Loan [Member] | Nursing Service LLC [Member]
Debt Instrument, Face Amount							$ 6,500
Debt Instrument, Interest Rate During Period							5%								9%
Debt Issuance Costs, Net, Total							$ 100
The SNS Loan [Member] | Nursing Service LLC [Member] | Prime Rate [Member]
Debt Instrument, Basis Spread on Variable Rate							0.50%
The SNS Loan [Member] | Nursing Service LLC [Member] | Revolving Credit Facility [Member]
Long-Term Debt, Gross												0			$ 0		0
Line of Credit Facility, Maximum Borrowing Capacity							$ 1,000
DDI Loan [Member] | Digital Diagnostics Imaging, Inc. ("DDI") [Member]
Debt Instrument, Face Amount			$ 5,600
Long-Term Debt, Gross												5,500			$ 5,500		5,500
Debt Instrument, Interest Rate During Period			5%												9%
Debt Issuance Costs, Net, Total			$ 100
DDI Loan [Member] | Digital Diagnostics Imaging, Inc. ("DDI") [Member] | Prime Rate [Member]
Debt Instrument, Basis Spread on Variable Rate			0.50%
DDI Loan [Member] | Digital Diagnostics Imaging, Inc. ("DDI") [Member] | Revolving Credit Facility [Member]
Debt Instrument, Face Amount			$ 400
Long-Term Debt, Gross												0			$ 0		0
KWH Bank Loan [Member]
Debt Instrument, Face Amount		$ 15,000
Long-Term Debt, Gross												14,900			$ 14,900
Debt Instrument, Interest Rate During Period															8.19%
Debt Issuance Costs, Net, Total		100								$ 400
Repayments of Debt		9,600
Debt Instrument, LIBOR Floor										0.75%
Gain (Loss) on Extinguishment of Debt												(200)
KWH Bank Loan [Member] | Term Loan [Member]
Long-Term Debt, Gross												10,300			$ 10,300
KWH Bank Loan [Member] | Delayed Draw Term Loan (DDTL) [Member]
Debt Instrument, Face Amount		6,000
Long-Term Debt, Gross												0			0
Repayments of Debt		3,100
Debt Instrument, Minimum Draw Amount		2,000
KWH Bank Loan [Member] | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member] | Minimum [Member]
Debt Instrument, Basis Spread on Variable Rate										2.62%
KWH Bank Loan [Member] | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member] | Maximum [Member]
Debt Instrument, Basis Spread on Variable Rate										3.12%
KWH Bank Loan [Member] | Revolving Credit Facility [Member]
Long-Term Debt, Gross																	$ 500
Proceeds from Lines of Credit													$ 500
Repayments of Lines of Credit		$ 1,000
Line of Credit Facility, Current Borrowing Capacity												$ 1,000			$ 1,000
KWH Bank Loan [Member] | PWI Holdings [Member]
Long-Term Debt, Gross										$ 25,700
KWH Bank Loan [Member] | PWI Holdings [Member] | Term Loan [Member]
Long-Term Debt, Gross										24,700
KWH Bank Loan [Member] | PWI Holdings [Member] | Revolving Credit Facility [Member]
Long-Term Debt, Gross										$ 1,000
Second Amendment to KWH Loan [Member] | Revolving Credit Facility [Member]
Debt Instrument, Face Amount						$ 10,000
Debt Instrument, Minimum Draw Amount						$ 2,000
Debt Instrument, Interest Rate, Stated Percentage						3.75%
Proceeds from Lines of Credit													$ 3,500

Note 11 - Debt - Component of D

Note 11 - Debt - Component of Debt (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Long term debt, principal	$ 48,917	$ 46,296
Carrying value	47,269	44,416
Long term debt, fair value	49,004	45,756
Notes Payable to Banks [Member]
Long term debt, principal	33,917	31,296
Carrying value	33,554	30,822
Long term debt, fair value	35,289	32,162
Notes Payable to Banks [Member] | Ravix Bank Loan [Member]
Long term debt, principal	4,200	4,650
Carrying value	4,200	4,650
Long term debt, fair value	4,201	4,811
Notes Payable to Banks [Member] | The 2022 Ravix Loan [Member]
Long term debt, principal	4,625	4,925
Carrying value	4,488	4,769
Long term debt, fair value	4,843	5,027
Notes Payable to Banks [Member] | SNS Loan [Member]
Long term debt, principal	4,492	5,142
Carrying value	4,421	5,063
Long term debt, fair value	4,690	5,243
Notes Payable to Banks [Member] | DDI Loan [Member]
Long term debt, principal	5,600	5,600
Carrying value	5,540	5,534
Long term debt, fair value	5,920	5,841
Notes Payable to Banks [Member] | The 2020 KWH Bank Loan [Member]
Long term debt, principal	0	10,979
Carrying value	0	10,806
Long term debt, fair value	0	11,240
Notes Payable to Banks [Member] | The 2024 KWH Bank Loan [Member]
Long term debt, principal	15,000	0
Carrying value	14,905	0
Long term debt, fair value	15,635	0
Subordinated Debt [Member]
Long term debt, principal	15,000	15,000
Carrying value	13,715	13,594
Long term debt, fair value	$ 13,715	$ 13,594

Note 11 - Debt - Subordinated B

Note 11 - Debt - Subordinated Borrowings (Details) $ in Millions	6 Months Ended
	Jun. 30, 2024 USD ($)
Debt Instrument, Variable Interest Rate, Type [Extensible Enumeration]	Secured Overnight Financing Rate (SOFR) [Member]
Delaware Statutory Trust III [Member]
Principal	$ 15
Debt Instrument, Basis Spread on Variable Rate	4.20%

Note 12 - Leases (Details Textu

Note 12 - Leases (Details Textual) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Jun. 03, 2024
Operating Lease, Weighted Average Remaining Lease Term (Year)					3 years 7 months 9 days
Operating Lease, Weighted Average Discount Rate, Percent					6%
Operating Lease, Payments			$ 0.3	$ 0.2
General and Administrative Expense [Member]
Operating Lease, Cost	$ 0.1	$ 0.1	0.3	0.2
Variable Lease, Cost	0.1	0.1	0.1	0.1
Short-Term Lease, Cost	$ 0.1	$ 0.1	$ 0.1	$ 0.1

Note 12 - Leases - Annual Matur

Note 12 - Leases - Annual Maturities of Lease Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
2024	$ 260
2025	495
2026	394
2027	282
2028	172
2029 and thereafter	47
Total undiscounted lease payments	1,650
Imputed interest	181
Total lease liabilities	$ 1,469	$ 1,198

Note 13 - Revenue From Contra_3

Note 13 - Revenue From Contracts With Customers 1 (Details Textual) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Contract with Customer, Asset, after Allowance for Credit Loss	$ 1,500		$ 1,500		$ 1,700
Increase (Decrease) in Contract with Customer, Asset			400
Contract with Customer, Asset, Reclassified to Receivable			200
Contract with Customer, Asset, Allowance for Credit Loss, Writeoff	100
Capitalized Contract Cost, Impairment Loss	0	$ 0	0	$ 0
Systems Products International, Inc.(SPI) [Member]
Contract with Customer, Asset, Increase (Decrease) for Contract Acquired in Business Combination			(300)
Service Fees [Member]
Receivable from Customer in Brokerage	9,842		9,842		$ 10,083
Accounts Receivable, Allowance for Credit Loss, Period Increase (Decrease)	100	100	100	100
Accounts Receivable, Allowance for Credit Loss, Writeoff	100	$ 100	100	100
Contract with Customer, Liability, Revenue Recognized			$ 24,500	$ 24,500
Minimum [Member]
Customer Refunds Percentage			5.80%
Maximum [Member]
Customer Refunds Percentage			11.70%
Contract with Customer, Asset, Allowance for Credit Loss, Period Increase (Decrease)	$ 100		$ 100

Note 13 - Revenue From Contra_4

Note 13 - Revenue From Contracts With Customers 2 (Details Textual) - Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-07-01	Jun. 30, 2024
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period (Year)	1 year
Revenue, Remaining Performance Obligation, Percentage	47.90%

Note 13 - Revenue From Contra_5

Note 13 - Revenue From Contracts With Customers - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Service fee and commission revenue	$ 26,446	$ 26,197	$ 52,606	$ 52,586
IWS [Member] | Extended Warranty Segment [Member] | Vehicle Service Agreement Fees [Member]
Service fee and commission revenue	14,998	15,034	29,980	29,869
Maintenance Support Service Fees [Member] | Trinity [Member]
Service fee and commission revenue	878	930	1,641	1,884
Warranty Product Commissions [Member] | Trinity [Member] | Extended Warranty Segment [Member]
Service fee and commission revenue	1,229	1,079	2,168	1,961
Business Services Consulting [Member] | Ravix [Member] | Consulting Fees [Member]
Service fee and commission revenue	4,382	9,154	8,932	18,872
Healthcare Segment [Member] | SNS and DDI [Member] | Health Care [Member]
Service fee and commission revenue	4,088	0	8,314	0
Software License and Support Fees [Member] | Systems Products International, Inc.(SPI) [Member]
Service fee and commission revenue	$ 871	$ 0	$ 1,571	$ 0

Note 13 - Revenue From Contra_6

Note 13 - Revenue From Contracts With Customers - Changes in Deferred Service Fees (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2024 USD ($)
Balance	$ 83,995
Balance	84,869
Service Fees [Member]
Balance	83,995
Deferral of revenue	31,138
Recognition of deferred service fees	(30,264)
Balance	$ 84,869

Note 13 - Revenue From Contra_7

Note 13 - Revenue From Contracts With Customers - Deferred Contract Costs (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Balance, net	$ 13,793	$ 13,484	$ 13,734	$ 13,257
Additions	2,552	2,490	4,896	4,833
Amortization	(2,352)	(2,182)	(4,637)	(4,298)
Balance, net	13,993	13,792	13,993	13,792
Cost to Obtain Contract [Member]
Balance, net	13,713	13,401	13,653	13,174
Additions	2,546	2,484	4,883	4,820
Amortization	(2,347)	(2,176)	(4,624)	(4,285)
Balance, net	13,912	13,709	13,912	13,709
Cost to Fulfill Contract [Member]
Balance, net	80	83	81	83
Additions	6	6	13	13
Amortization	(5)	(6)	(13)	(13)
Balance, net	$ 81	$ 83	$ 81	$ 83

Note 14 - Income Taxes (Details

Note 14 - Income Taxes (Details Textual) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21%	21%	21%	21%
Deferred Income Tax Liabilities, Net	$ 4,800		$ 4,800		$ 5,041
Deferred Tax Liabilities, Land and Indefinite Lived Intangible Assets	4,000		4,000		4,100
Deferred Tax Liabilities, State Taxes	800		800		$ 900
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense	$ 0	$ 0	$ 0	$ 0

Note 14 - Income Taxes - Schedu

Note 14 - Income Taxes - Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Income tax (benefit) expense at U. S. statutory income tax rate	$ (473)	$ (338)	$ (899)	$ 5,643
Valuation allowance	553	240	1,092	(5,664)
Compensation	42	37	(78)	66
Investment income	(23)	65	(38)	83
State income tax	81	121	172	610
Indefinite life intangibles	(86)	59	(134)	139
Contingent consideration	0	14	57	14
Other	10	15	16	21
Income tax expense	$ 104	$ 213	$ 188	$ 912

Note 15 - (Loss) Earnings Per_3

Note 15 - (Loss) Earnings Per Share - Schedule of Earnings per Share, Basic and Diluted (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest		$ (2,353)	$ (1,777)	$ (4,468)	$ 25,955
(Less) plus: net (income) loss from continuing operations attributable to noncontrolling interests		(177)	227	(334)	230
Less: dividends on preferred stock		0	(5)	0	(74)
Numerator used in calculating basic (loss) earnings per share from continuing operations attributable to common shareholders		(2,530)	(1,555)	(4,802)	26,111
Adjustment to add-back dividends on preferred stock		0	0	0	74
Adjustment for proportionate interest in Ravix and SNS earnings attributable to common stock		0	0	0	(91)
Numerator used in calculating diluted (loss) earnings per share from continuing operations attributable to common shareholders		(2,530)	(1,555)	(4,802)	26,094
Income (loss) from discontinued operations		167	110	(46)	217
Numerator used in calculating diluted (loss) earnings per share - net (loss) income attributable to common shareholders		$ (2,363)	$ (1,445)	$ (4,848)	$ 26,311
Weighted-average common shares outstanding (in shares)		27,309	25,295	27,223	24,681
Effect of potentially dilutive securities (a)
Unvested restricted stock awards (in shares)	[1]	0	0	0	812
Warrants (in shares)	[1]	0	0	0	1,357
Total weighted-average diluted shares (in shares)		27,309	25,295	27,223	26,850
Continuing operations (in dollars per share)		$ (0.09)	$ (0.06)	$ (0.18)	$ 1.06
Discontinued operations (in dollars per share)		0.01	0	0	0.01
Basic (loss) earnings per share - net (loss) income attributable to common shareholders (in dollars per share)		(0.08)	(0.06)	(0.18)	1.07
Continuing operations (in dollars per share)		(0.09)	(0.06)	(0.18)	0.97
Discontinued operations (in dollars per share)		0.01	0	0	0.01
Diluted (loss) earnings per share - net (loss) income attributable to common shareholders (in dollars per share)		$ (0.08)	$ (0.06)	$ (0.18)	$ 0.98
[1]Potentially dilutive securities consist of unvested restricted stock awards and warrants, calculated using the treasury stock method, and convertible preferred stock, using the if-converted method. Because the Company is reporting a loss from continuing operations attributable to common shareholders for the three and six months ended June 30, 2024 and the three months ended June 30, 2023, all potentially dilutive securities outstanding were excluded from the calculation of diluted loss from continuing operations per share since their inclusion would have been anti-dilutive.

Note 15 - (Loss) Earnings Per_4

Note 15 - (Loss) Earnings Per Share - Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share (Details) - shares shares in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Antidilutive securities (in shares)	813,964	4,299,742	813,964	2,131,283
Share-Based Payment Arrangement, Option [Member]
Antidilutive securities (in shares)	265,000	0	265,000	0
Restricted Stock Units (RSUs) [Member]
Antidilutive securities (in shares)	548,964	1,146,947	548,964	335,540
Warrant [Member]
Antidilutive securities (in shares)	0	3,152,795	0	1,795,743
Convertible Debt Securities [Member]
Antidilutive securities (in shares)	0	0	0	0

Note 16 - Stock-based Compens_3

Note 16 - Stock-based Compensation (Details Textual) - USD ($) $ / shares in Units, $ in Thousands								3 Months Ended		6 Months Ended
	Oct. 26, 2023	Sep. 07, 2023	Nov. 18, 2022	Nov. 01, 2022	Oct. 31, 2022	Oct. 01, 2021	Sep. 05, 2018	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term (Year)										7 years 6 months
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate										41.70%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate										4.57%
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)										265,000
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)										21,306
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)										278,896
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number (in shares)								548,964		548,964		1,027,658
Share-Based Payment Arrangement, Expense								$ 200	$ 200	$ 400	$ 500
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value (in dollars per share)								$ 4.88		$ 4.88		$ 5.22
A2018 Restricted Stock Awards [Member] | Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)							500,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount								$ 0		$ 0
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number (in shares)								0		0
A2020 Modified PWSC Restricted Stock Awards [Member] | Restricted Stock [Member]
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount								$ 2,200		$ 2,200
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)										0
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number (in shares)								548,964		548,964
Ravix RUA 2021 [Member] | Restricted Common Unit Awards [Member] | Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)						199,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount								$ 100		$ 100
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)						83,333				10,416
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number (in shares)								60,111		60,111		70,528
Share-Based Payment Arrangement, Expense								$ 100	100	$ 100	100
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term (Year)				2 years 11 months 1 day	2 years 11 months 1 day	4 years
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate				72%	58%	75%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate				4.44%	4.44%	0.93%
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value (in dollars per share)								$ 3.08		$ 3.08		$ 3.08
Ravix RUA 2021 [Member] | Restricted Common Unit Awards [Member] | Officer [Member] | Maximum [Member]
Share-Based Payment Arrangement, Expense				$ 100
SNS RUA [Member] | Restricted Common Unit Awards [Member] | Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)			75,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount								$ 200		$ 200
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)			25,000							3,125
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number (in shares)								40,104		40,104		43,229
Share-Based Payment Arrangement, Expense								$ 100	100	$ 100	100
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term (Year)			4 years
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate			85%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate			4.09%
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value (in dollars per share)								$ 5.77		$ 5.77		$ 5.84
SPI RUA [Member] | Restricted Common Unit Awards [Member] | Officer [Member]
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount								$ 100		$ 100
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)		83,333								0
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number (in shares)								115,667		115,667		115,667
Share-Based Payment Arrangement, Expense								$ 100	0	$ 100	0
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term (Year)		5 years
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate		59%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate		4.29%
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value (in dollars per share)								$ 1.11		$ 1.11		$ 1.11
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Granted (in shares)		199,000
DDI RUA [Member] | Restricted Common Unit Awards [Member] | Officer [Member]
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount								$ 400		$ 400
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)	83,333									0
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number (in shares)								115,667		115,667		115,667
Share-Based Payment Arrangement, Expense								$ 100	$ 0	$ 100	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term (Year)	5 years
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate	57%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate	4.68%
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value (in dollars per share)								$ 4.16		$ 4.16		$ 4.16
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Granted (in shares)	199,000
The 2020 Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)								265,000
The 2020 Equity Incentive Plan [Member] | Share-Based Payment Arrangement, Option [Member]
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount								$ 1,000		$ 1,000
Share-Based Payment Arrangement, Expense								$ 100		$ 100
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)								5 years
Share-Based Compensation Arrangement by Share-Based Payment Award, Expiration Period (Year)								10 years

Note 16 - Stock-based Compens_4

Note 16 - Stock-based Compensation - Restricted Stock Awards (Details) - Restricted Stock [Member]	6 Months Ended
	Jun. 30, 2024 $ / shares shares
Unvested, shares (in shares) | shares	1,027,658
Unvested, Grant Date Fair Value (in dollars per share) | $ / shares	$ 5.22
Granted, shares (in shares) | shares	21,306
Granted, Grant Date Fair Value (in dollars per share) | $ / shares	$ 8.39
Vested, shares (in shares) | shares	(278,896)
Vested, Grant Date Fair Value (in dollars per share) | $ / shares	$ 5.73
Vested and settled for tax withholding (in shares) | shares	(221,104)
Vested and settled for tax withholding (in dollars per share) | $ / shares	$ 5.73
Unvested, shares (in shares) | shares	548,964
Unvested, Grant Date Fair Value (in dollars per share) | $ / shares	$ 4.88

Note 16 - Stock-based Compens_5

Note 16 - Stock-based Compensation - Stock Options (Details) $ / shares in Units, $ in Thousands	6 Months Ended
	Jun. 30, 2024 USD ($) $ / shares shares	Dec. 31, 2023 USD ($)
Balance, options (in shares) | shares	0
Outstanding, options, weighted average exercise price (in dollars per share) | $ / shares	$ 0
Outstanding, options, intrinsic value | $	$ 0	$ 0
Granted, options (in shares) | shares	265,000
Granted options, weighted average exercise price (in dollars per share) | $ / shares	$ 10
Balance, options (in shares) | shares	265,000
Outstanding, options, weighted average exercise price (in dollars per share) | $ / shares	$ 10
Outstanding, options, remaining contractual term (Year)	9 years 10 months 24 days
Exercisable, options (in shares) | shares	0
Exercisable, options, weighted average exercise price (in dollars per share) | $ / shares	$ 0
Exercisable, options, remaining contractual term (Year)	9 years 10 months 24 days
Exercisable, options, intrinsic value | $	$ 0

Note 16 - Stock-based Compens_6

Note 16 - Stock-based Compensation - Stock Options, Valuation Assumptions (Details)	6 Months Ended
	Jun. 30, 2024 $ / shares
Weighted-average fair value of grants (in dollars per share)	$ 3.73
Risk-free interest rate	4.57%
Dividend yield	0%
Expected volatility	41.70%
Expected term (in years) (Year)	7 years 6 months

Note 17 - Shareholders' Equity

Note 17 - Shareholders' Equity (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Sep. 15, 2023	Mar. 21, 2023
Conversion of Stock, Shares Converted (in shares)	30,000		149,733
Conversion of Stock, Shares Issued (in shares)	187,500		935,831
APIC, Share-Based Payment Arrangement, Other, Increase for Cost Recognition	$ 1,200		$ 6,100
Preferred Stock, Shares Outstanding (in shares)	0		0		0
Share Repurchase Program, Authorized, Amount							$ 10,000
Treasury Stock, Shares, Acquired (in shares)	110,550		118,550
Treasury Stock, Value, Acquired, Cost Method	$ 890	$ 51	$ 954	$ 51
Proceeds from Warrant Exercises			$ 0	$ 6,560
Warrants to Purchase Common Stock [Member]
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right (in shares)						1
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)						$ 5
Stock Issued During Period, Shares, Exercise of Warrants (in shares)		53,101		1,311,941
Proceeds from Warrant Exercises		$ 300		$ 6,600
Common Stock and Warrants [Member]
Treasury Stock, Shares, Acquired (in shares)		0		564,970
Treasury Stock, Value, Acquired, Cost Method				$ 2,100

Note 18 - Accumulated Other C_3

Note 18 - Accumulated Other Comprehensive Loss (Details Textual) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Gain (Loss) on Extinguishment of Debt	$ (160)	$ 0	$ (160)	$ 31,616
Reclassification out of Accumulated Other Comprehensive Income [Member]
Gain (Loss) on Extinguishment of Debt	$ 0	$ 0	$ 0	$ 27,177

Note 18 - Accumulated Other C_4

Note 18 - Accumulated Other Comprehensive Loss - Schedule of Accumulated Other Comprehensive (Loss) Income (Details) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Balance		$ 20,642	$ 24,550	$ 24,611	$ 16,108
Other comprehensive income (loss), net of taxes(1):	[1]	64	(674)	11	(27,858)
Balance		17,217	21,920	17,217	21,920
AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Parent [Member]
Balance		(1,667)	(2,059)	(1,596)	(2,464)
Other comprehensive income (loss) arising during the period		106	(233)	48	194
Amounts reclassified from accumulated other comprehensive income (loss)		(29)	(34)	(42)	(56)
Other comprehensive income (loss), net of taxes(1):		77	(267)	6	138
Balance		(1,590)	(2,326)	(1,590)	(2,326)
Accumulated Foreign Currency Adjustment Attributable to Parent [Member]
Balance		(3,286)	(3,286)	(3,286)	(3,286)
Other comprehensive income (loss) arising during the period		0	0	0	0
Amounts reclassified from accumulated other comprehensive income (loss)		0	0	0	0
Other comprehensive income (loss), net of taxes(1):		0	0	0	0
Balance		(3,286)	(3,286)	(3,286)	(3,286)
Accumulated Gain (Loss), Financial Liability, Fair Value Option, Attributable to Parent [Member]
Balance		3,365	4,751	3,342	32,355
Other comprehensive income (loss) arising during the period		(15)	(397)	8	(824)
Amounts reclassified from accumulated other comprehensive income (loss)		0	0	0	(27,177)
Other comprehensive income (loss), net of taxes(1):		(15)	(397)	8	(28,001)
Balance		3,350	4,354	3,350	4,354
AOCI Attributable to Parent [Member]
Balance		(1,588)	(594)	(1,540)	26,605
Other comprehensive income (loss) arising during the period		91	(630)	56	(630)
Amounts reclassified from accumulated other comprehensive income (loss)		(29)	(34)	(42)	(27,233)
Other comprehensive income (loss), net of taxes(1):		62	(664)	14	(27,863)
Balance		$ (1,526)	$ (1,258)	$ (1,526)	$ (1,258)
[1]Net of income tax expense of $0 for the three and six months ended June 30, 2024 and June 30, 2023.

Note 18 - Accumulated Other C_5

Note 18 - Accumulated Other Comprehensive Loss - Components of Accumulated Other Comprehensive (Loss) Income (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Net realized gains	$ 277	$ 123	$ 401	$ 333
(Loss) gain on extinguishment of debt	(160)	0	(160)	31,616
(Loss) income from continuing operations before income tax expense	(2,249)	(1,564)	(4,280)	26,867
Income tax expense	104	213	188	912
(Loss) income from continuing operations	(2,353)	(1,777)	(4,468)	25,955
Net (loss) income	(2,186)	(1,667)	(4,514)	26,172
Reclassification out of Accumulated Other Comprehensive Income [Member]
(Loss) gain on extinguishment of debt	0	0	0	27,177
(Loss) income from continuing operations before income tax expense	29	34	42	27,233
Income tax expense	0	0	0	0
(Loss) income from continuing operations	29	34	42	27,233
Income from discontinued operations, net of taxes	0	0	0	0
Net (loss) income	29	34	42	27,233
AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Parent [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member]
Net realized gains	$ 29	$ 34	$ 42	$ 56

Note 19 - Segmented Informati_3

Note 19 - Segmented Information (Details Textual)	6 Months Ended
	Jun. 30, 2024
Number of Reportable Segments	2
Number of States in which Entity Operates	24
Penn Member [Member]
Number of States in which Entity Operates	46
Prime [Member]
Number of States in which Entity Operates	37
Digital Diagnostics Imaging, Inc. ("DDI") [Member]
Number of States in which Entity Operates	42

Note 19 - Segmented Informati_4

Note 19 - Segmented Information - Reconciliation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Service fee and commission revenue	$ 26,446	$ 26,197	$ 52,606	$ 52,586
Total revenues	26,446	26,197	52,606	52,586
Operating Segments [Member]
Total revenues	26,446	26,197	52,606	52,586
Operating Segments [Member] | Extended Warranty Segment [Member]
Service fee and commission revenue	17,105	17,043	33,790	33,714
Operating Segments [Member] | Kingsway Search Xcelerator [Member]
Service fee and commission revenue	$ 9,341	$ 9,154	$ 18,816	$ 18,872

Note 19 - Segmented Informati_5

Note 19 - Segmented Information - Reconciliation of Operating Profit (Loss) (Details) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Total segment operating income		$ 126	$ 393	$ 893	$ 1,281
Net investment income		308	330	634	1,068
Net realized gains		277	123	401	333
Net (loss) gain on equity investments		0	1,707	(3)	2,782
Gain (loss) on change in fair value of limited liability investments, at fair value		86	4	78	(126)
Impairment losses		0	(95)	0	(95)
Loss on change in fair value of derivative asset option contracts		0	0	0	(1,366)
Interest expense		(1,162)	(1,086)	(2,307)	(4,058)
Non-operating other revenue (expense)		472	(1,191)	385	(1,710)
Amortization of intangible assets		(1,457)	(1,410)	(2,871)	(2,828)
Impairment of intangible assets		(690)	0	(1,201)	0
Loss on change in fair value of debt		(49)	(339)	(129)	(30)
(Loss) gain on extinguishment of debt		(160)	0	(160)	31,616
(Loss) income from continuing operations before income tax expense		(2,249)	(1,564)	(4,280)	26,867
Income tax expense		104	213	188	912
Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest		(2,353)	(1,777)	(4,468)	25,955
Operating Segments [Member]
Total segment operating income		2,685	3,008	5,104	6,017
Operating Segments [Member] | Extended Warranty Segment [Member]
Total segment operating income	[1]	1,244	1,392	2,320	2,824
Operating Segments [Member] | Kingsway Search Xcelerator [Member]
Total segment operating income		1,441	1,616	2,784	3,193
Segment Reporting, Reconciling Item, Corporate Nonsegment [Member]
Non-operating other revenue (expense)		$ (2,087)	$ (3,806)	$ (3,826)	$ (6,446)
[1]For the nine months ended September 30, 2021, Extended Warranty segment operating income includes gain on extinguishment of debt of $2.2 million, related to PPP loan forgiveness directly associated with the respective warranty businesses. Extended Warranty segment operating income before the gain on extinguishment of debt totaled $7.1 million for the nine months ended September 30, 2021. See Note 11, "Debt," for further discussion.

Note 20 - Fair Value of Finan_3

Note 20 - Fair Value of Financial Instruments (Details Textual) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024 USD ($)	Jun. 30, 2023 USD ($)	Jun. 30, 2024 USD ($)	Jun. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)	Sep. 30, 2022
Private Company Investments [Member]
Equity Method Investment, Other than Temporary Impairment	$ 0	$ 0	$ 0	$ 0
Ravix [Member]
Business Combination, Contingent Consideration Arrangements, Change in Range of Outcomes, Contingent Consideration, Liability, Value, High			4,500
Business Combination, Contingent Consideration, Liability	3,400		3,400		$ 3,100
CSuite Acquisition, LLC [Member]
Business Combination, Contingent Consideration Arrangements, Change in Range of Outcomes, Contingent Consideration, Liability, Value, High			3,600
Business Combination, Contingent Consideration, Liability	$ 0		$ 0		$ 0
Trust Preferred Debt Repurchase Options Contracts [Member]
Derivative, Number of Instruments Held, Total						3

Note 20 - Fair Value of Finan_4

Note 20 - Fair Value of Financial Instruments - Assets and Liabilities Measured at Fair Value (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Total, estimated fair value	$ 36,274	$ 36,473
Subordinated debt, at fair value	13,715	13,594
Equity investments, at fair value (cost of $10 and $73, respectively)	0	79
Fair Value, Recurring [Member]
Total, estimated fair value	36,274	36,473
Limited liability investment, at fair value	2,908	3,496
Total assets	39,182	40,097
Subordinated debt, at fair value	13,715	13,594
Contingent consideration	3,375	3,105
Total liabilities	17,090	16,699
Equity investments, at fair value (cost of $10 and $73, respectively)		79
Fair Value, Recurring [Member] | Interest Rate Swap [Member]
Derivative contract - interest rate swap		49
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Total, estimated fair value	0	0
Limited liability investment, at fair value	0	0
Total assets	0	79
Subordinated debt, at fair value	0	0
Contingent consideration	0	0
Total liabilities	0	0
Equity investments, at fair value (cost of $10 and $73, respectively)		79
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | Interest Rate Swap [Member]
Derivative contract - interest rate swap		0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Total, estimated fair value	36,274	36,473
Limited liability investment, at fair value	0	0
Total assets	36,274	36,522
Subordinated debt, at fair value	13,715	13,594
Contingent consideration	0	0
Total liabilities	13,715	13,594
Equity investments, at fair value (cost of $10 and $73, respectively)		0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Interest Rate Swap [Member]
Derivative contract - interest rate swap		49
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Total, estimated fair value	0	0
Limited liability investment, at fair value	2,908	3,496
Total assets	2,908	3,496
Subordinated debt, at fair value	0	0
Contingent consideration	3,375	3,105
Total liabilities	3,375	3,105
Equity investments, at fair value (cost of $10 and $73, respectively)		0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | Interest Rate Swap [Member]
Derivative contract - interest rate swap		0
US Government Agencies Debt Securities [Member]
Total, estimated fair value	13,236	12,997
US Government Agencies Debt Securities [Member] | Fair Value, Recurring [Member]
Total, estimated fair value	13,236	12,997
US Government Agencies Debt Securities [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Total, estimated fair value	0	0
US Government Agencies Debt Securities [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Total, estimated fair value	13,236	12,997
US Government Agencies Debt Securities [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Total, estimated fair value	0	0
US States and Political Subdivisions Debt Securities [Member]
Total, estimated fair value	2,780	2,783
US States and Political Subdivisions Debt Securities [Member] | Fair Value, Recurring [Member]
Total, estimated fair value	2,780	2,783
US States and Political Subdivisions Debt Securities [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Total, estimated fair value	0	0
US States and Political Subdivisions Debt Securities [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Total, estimated fair value	2,780	2,783
US States and Political Subdivisions Debt Securities [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Total, estimated fair value	0	0
Mortgage-Backed Security, Issued by US Government-Sponsored Enterprise [Member]
Total, estimated fair value	9,166	9,253
Mortgage-Backed Security, Issued by US Government-Sponsored Enterprise [Member] | Fair Value, Recurring [Member]
Total, estimated fair value	9,166	9,253
Mortgage-Backed Security, Issued by US Government-Sponsored Enterprise [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Total, estimated fair value	0	0
Mortgage-Backed Security, Issued by US Government-Sponsored Enterprise [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Total, estimated fair value	9,166	9,253
Mortgage-Backed Security, Issued by US Government-Sponsored Enterprise [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Total, estimated fair value	0	0
Asset-Backed Securities [Member]
Total, estimated fair value	1,363	1,210
Asset-Backed Securities [Member] | Fair Value, Recurring [Member]
Total, estimated fair value	1,363	1,210
Asset-Backed Securities [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Total, estimated fair value	0	0
Asset-Backed Securities [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Total, estimated fair value	1,363	1,210
Asset-Backed Securities [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Total, estimated fair value	0	0
Corporate Debt Securities [Member]
Total, estimated fair value	9,729	10,230
Corporate Debt Securities [Member] | Fair Value, Recurring [Member]
Total, estimated fair value	9,729	10,230
Corporate Debt Securities [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Total, estimated fair value	0	0
Corporate Debt Securities [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Total, estimated fair value	9,729	10,230
Corporate Debt Securities [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Total, estimated fair value	$ 0	$ 0

Note 20 - Fair Value of Finan_5

Note 20 - Fair Value of Financial Instruments - Reconciliation of the Fair Value (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Balance	$ 2,908	$ 3,688	$ 2,908	$ 3,688
Liabilities, balance	3,375	3,283	3,375	3,283
Contingent Consideration Liability [Member]
Included in net income	0	65	270	65
Liabilities, balance	3,375	3,218	3,105	3,218
Included in net income, liability	0	65	270	65
Liabilities, balance	3,375	3,283	3,375	3,283
Included in net (loss) income, liability	0	65	270	65
Included in other comprehensive income (loss), liability	0	0	0	0
Equity Method Investments [Member] | Limited Liability Investments [Member]
Balance	3,488	3,442	3,496	3,196
Contributions	0	0	0	35
Distributions received	(937)	(92)	(1,052)	(202)
Included in net income	86	232	78	443
Balance	2,908	3,688	2,908	3,688
Included in other comprehensive income (loss)	0	0	0	0
Included in net (loss) income, liability	86	232	78	443
Equity Method Investments [Member] | Limited Liability Investments [Member] | Realized Investment Gains (Losses) [Member]
Included in net income	271	106	386	216
Included in net (loss) income, liability	271	106	386	216
Equity Method Investments [Member] | Limited Liability Investments [Member] | Gain (Loss) On Change In Fair Value Of Limited Liability Investments At Fair Value [Member]
Included in net income	86	232	78	443
Included in net (loss) income, liability	86	232	78	443
Derivative Financial Instruments, Assets [Member] | Trust Preferred Debt Repurchase Options Contracts [Member]
Balance	0	0	0	19,034
Included in net income	0	0	0	(1,366)
Balance	0	0	0	0
Included in other comprehensive income (loss)	0	0	0	0
Included in net (loss) income, liability	0	0	0	(1,366)
Derivative Financial Instruments, Assets [Member] | Exercise of Options [Member] | Trust Preferred Debt Repurchase Options Contracts [Member]
Included in net income	0	0	0	(17,668)
Included in net (loss) income, liability	0	0	0	(17,668)
Derivative Financial Instruments, Assets [Member] | Change in Fair Value of Derivative Assets [Member] | Trust Preferred Debt Repurchase Options Contracts [Member]
Included in net income	0	0	0	(1,366)
Included in net (loss) income, liability	$ 0	$ 0	$ 0	$ (1,366)

Note 20 - Fair Value of Finan_6

Note 20 - Fair Value of Financial Instruments - Fair Value Measurement Inputs and Valuation Techniques (Details) - Fair Value, Inputs, Level 3 [Member] $ in Thousands	Jun. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)
Valuation, Market Approach [Member] | Limited Liability Investments [Member]
Limited liability investment, at fair value	$ 2,908	$ 3,496
Valuation, Market Approach [Member] | Valuation Multiples [Member] | Minimum [Member]
Limited liability investments, measurement input	9	1
Valuation, Market Approach [Member] | Valuation Multiples [Member] | Maximum [Member]
Limited liability investments, measurement input	1	9
Valuation, Income Approach [Member]
Contingent consideration, at fair value	$ 3,375	$ 3,105
Valuation, Income Approach [Member] | Measurement Input, Discount Rate [Member]
Contingent consideration, measurement input	0.0825	0.0825
Valuation, Income Approach [Member] | Measurement Input, Risk Free Interest Rate [Member]
Contingent consideration, measurement input	0.0496	0.0496
Valuation, Income Approach [Member] | Measurement Input, Price Volatility [Member]
Contingent consideration, measurement input	0.09	0.09

Note 22 - Commitments and Con_2

Note 22 - Commitments and Contingencies (Details Textual) - USD ($) $ in Thousands		3 Months Ended		48 Months Ended
	Jan. 20, 2020	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2020
Litigation Settlement, Amount Awarded to Other Party	$ 900
Litigation Settlement Reimbursable Percentage of Future Losses	60%
Loss Contingency, Estimate of Possible Loss		$ 3,300			$ 4,800
Payments for Legal Settlements		100	$ 100	$ 1,500
Short Term Investments Fair Value Disclosure		200		200
Restricted Cash		8,362	$ 9,618	8,400
IWS [Member]
Restricted Cash		7,400		7,700
State and Provincial Regulatory Authorities [Member]
Restricted Cash		200		200
Third Parties [Member]
Restricted Cash		$ 700		$ 500

Note 23 - Subsequent Event (Det

Note 23 - Subsequent Event (Details Textual)	Jul. 25, 2024
IWS [Member] | Subsequent Event [Member]
Subsidiary, Ownership Percentage, Noncontrolling Owner	10%