HireQuest (HQI) 10-Q 3 Nov 22 2022 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information	9 Months Ended
	Sep. 30, 2022	Nov. 02, 2022 shares
Document Information [Line Items]
Entity Central Index Key	0001140102
Entity Registrant Name	HireQuest, Inc.
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2022
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2022
Document Transition Report	false
Entity File Number	000-53088
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	91-2079472
Entity Address, Address Line One	111 Springhall Drive
Entity Address, City or Town	Goose Creek
Entity Address, State or Province	SC
Entity Address, Postal Zip Code	29445
City Area Code	843
Local Phone Number	723-7400
Title of 12(b) Security	Common Stock, $0.001 par value
Trading Symbol	HQI
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		13,877,653
Entity Number of Employees	75,000

Consolidated Balance Sheets (Cu

Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Current assets
Cash	$ 1,535	$ 1,256
Accounts receivable, net of allowance for doubtful accounts	45,686	38,239
Notes receivable	1,272	1,481
Prepaid expenses, deposits, and other assets	1,313	659
Prepaid workers' compensation	873	369
Current assets held for sale - discontinued operations	204	0
Total current assets	50,883	42,004
Property and equipment, net	4,397	4,454
Workers’ compensation claim payment deposit	1,231	948
Franchise agreements, net	17,714	18,848
Other intangible assets, net	11,568	8,078
Goodwill	1,075	0
Other assets	447	334
Notes receivable, net of current portion and reserve	2,452	2,686
Total assets	89,767	77,352
Current liabilities
Accounts payable	206	1,126
Line of credit	2,206	171
Term loans payable	699	210
Other current liabilities	2,662	2,658
Accrued payroll, benefits, and payroll taxes	3,411	3,687
Due to franchisees	11,380	7,496
Risk management incentive program liability	1,199	1,632
Workers' compensation claims liability	3,852	4,491
Total current liabilities	25,615	21,471
Term loan payable, net of current portion	3,429	2,856
Deferred tax liability	0	473
Workers' compensation claims liability, net of current portion	2,591	3,759
Franchisee deposits	2,242	2,058
Total liabilities	33,877	30,617
Commitments and contingencies (Note 8)
Stockholders' equity
Preferred stock - $0.001 par value, 1,000 shares authorized; none issued	0	0
Common stock - $0.001 par value, 30,000 shares authorized; 13,905 and 13,745 shares issued, respectively	14	14
Additional paid-in capital	32,365	30,472
Treasury stock, at cost - 40 shares	(146)	(146)
Retained earnings	23,657	16,395
Total stockholders' equity	55,890	46,735
Total liabilities and stockholders' equity	$ 89,767	$ 77,352

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares shares in Thousands	Sep. 30, 2022	Dec. 31, 2021
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized (in shares)	1,000	1,000
Preferred stock, shares issued (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	30,000	30,000
Common stock, shares issued (in shares)	13,905	13,745
Treasury stock, shares (in shares)	40	40

Consolidated Statements of Inco

Consolidated Statements of Income (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Revenue	$ 9,361	$ 6,881	$ 26,794	$ 15,991
Cost of staffing revenue, owned locations	1,123	0	2,832	0
Gross profit	8,238	6,881	23,962	15,991
Selling, general and administrative expenses	2,395	3,044	8,763	8,927
Depreciation and amortization	601	366	1,777	1,065
Income from operations	5,242	3,471	13,422	5,999
Other miscellaneous income (expense)	(99)	36	(2,020)	3,847
Interest income	51	54	198	285
Interest and other financing expense	(100)	(42)	(256)	(67)
Net income before income taxes	5,094	3,519	11,344	10,064
Provision for income taxes	946	325	1,880	408
Net income from continuing operations	4,148	3,194	9,464	9,656
Income from discontinued operations, net of tax	98	0	277	0
Net income	$ 4,246	$ 3,194	$ 9,741	$ 9,656
Basic earnings per share
Continuing operations (in dollars per share)	$ 0.30	$ 0.24	$ 0.70	$ 0.72
Discontinued operations (in dollars per share)	0.01	0	0.02	0
Total (in dollars per share)	0.31	0.24	0.72	0.72
Diluted earnings per share
Continuing operations (in dollars per share)	0.30	0.23	0.69	0.71
Discontinued operations (in dollars per share)	0.01	0	0.02	0
Total (in dollars per share)	$ 0.31	$ 0.23	$ 0.71	$ 0.71
Weighted average shares outstanding
Basic (in shares)	13,610	13,482	13,598	13,461
Diluted (in shares)	13,677	13,622	13,688	13,588
Royalty [Member]
Revenue	$ 7,433	$ 6,540	$ 21,226	$ 15,250
Staffing, Owned Locations [Member]
Revenue	1,499	0	3,891	0
Service [Member]
Revenue	$ 429	$ 341	$ 1,677	$ 741

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($) shares in Thousands, $ in Thousands	Common Stock [Member]	Treasury Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance (in shares) at Dec. 31, 2020	13,629
Balance at Dec. 31, 2020	$ 14	$ (146)	$ 28,811	$ 7,685	$ 36,364
Stock-based compensation	0	0	1,420	0	1,420
Common stock dividends	$ 0	0	0	(2,318)	(2,318)
Restricted common stock granted for services (in shares)	98
Restricted common stock granted for services	$ 0	0	0	0	0
Net Income (loss)	$ 0	0	0	9,656	9,656
Balance (in shares) at Sep. 30, 2021	13,727
Balance at Sep. 30, 2021	$ 14	(146)	30,231	15,023	45,122
Balance (in shares) at Jun. 30, 2021	13,673
Balance at Jun. 30, 2021	$ 14	(146)	29,380	12,651	41,899
Stock-based compensation	0	0	851	0	851
Common stock dividends	$ 0	0	0	(822)	(822)
Restricted common stock granted for services (in shares)	54
Restricted common stock granted for services	$ 0	0	0	0	0
Net Income (loss)	$ 0	0	0	3,194	3,194
Balance (in shares) at Sep. 30, 2021	13,727
Balance at Sep. 30, 2021	$ 14	(146)	30,231	15,023	45,122
Balance (in shares) at Dec. 31, 2021	13,745
Balance at Dec. 31, 2021	$ 14	(146)	30,472	16,395	46,735
Stock-based compensation	0	0	1,893	0	1,893
Common stock dividends	$ 0	0	0	(2,479)	(2,479)
Restricted common stock granted for services (in shares)	160
Restricted common stock granted for services	$ 0	0		0	0
Restricted common stock granted for services			0
Net Income (loss)	$ 0	0	0	9,741	9,741
Balance (in shares) at Sep. 30, 2022	13,905
Balance at Sep. 30, 2022	$ 14	(146)	32,365	23,657	55,890
Balance (in shares) at Jun. 30, 2022	13,827
Balance at Jun. 30, 2022	$ 14	(146)	31,781	20,239	51,888
Stock-based compensation	0	0	584	0	584
Common stock dividends	$ 0	0	0	(828)	(828)
Restricted common stock granted for services (in shares)	78
Restricted common stock granted for services	$ 0	0		0	0
Restricted common stock granted for services			0
Net Income (loss)	$ 0	0	0	4,246	4,246
Balance (in shares) at Sep. 30, 2022	13,905
Balance at Sep. 30, 2022	$ 14	$ (146)	$ 32,365	$ 23,657	$ 55,890

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Cash flows from operating activities
Net income	$ 9,741	$ 9,656
Income from discontinued operations	(277)	0
Net income from continuing operations	9,464	9,656
Adjustments to reconcile net income to net cash used in operations:
Depreciation and amortization	1,777	1,022
Non-cash interest	72	24
Allowance for losses on notes receivable	233	307
Stock based compensation	1,892	1,420
Deferred taxes	(473)	(1,035)
Loss on disposition of intangible assets	2,233	1,222
Bargain purchase gain	0	(4,961)
Changes in operating assets and liabilities:
Accounts receivable	(1,393)	(4,549)
Prepaid expenses, deposits, and other assets	(745)	(508)
Prepaid workers' compensation	(504)	274
Accounts payable	(2,434)	(240)
Risk management incentive program liability	(433)	306
Other current liabilities	(320)	2,704
Accrued payroll, benefits and payroll taxes	(389)	(765)
Due to franchisees	3,884	3,682
Workers' compensation claim payment deposit	(284)	6,976
Workers' compensation claims liability	(1,806)	(715)
Net cash provided by operating activities - continuing operations	10,774	14,820
Net cash provided by operating activities - discontinued operations	535	0
Net cash provided by operating activities	11,309	14,820
Cash flows from investing activities
Purchase of acquisitions	(19,133)	(28,973)
Purchase of property and equipment	(100)	(713)
Proceeds from the sale of purchased locations	9,317	997
Proceeds from the sale of notes receivable	0	5,261
Proceeds from payments on notes receivable	610	477
Cash issued for notes receivable	(50)	(808)
Investment in intangible asset	(976)	(438)
Net change in franchisee deposits	184	147
Net cash used in investing activities	(10,148)	(24,050)
Cash flows from financing activities
Payments related to debt issuance	0	(477)
Proceeds from affiliates	0	28
Payment of dividends	(2,479)	(2,318)
Net cash (used in) provided by financing activities	(882)	352
Net increase (decrease) in cash	279	(8,878)
Cash, beginning of period	1,256	13,667
Cash, end of period	1,535	4,789
Supplemental disclosure of non-cash investing and financing activities
Notes receivable issued for the sale of intangible assets	350	1,247
Amounts payable related to the purchase of acquisition	1,800	0
Supplemental disclosure of cash flow information
Interest paid	185	43
Income taxes paid, net of refunds	3,025	1,240
Line of Credit [Member] | Revolving Credit Facility [Member]
Cash flows from financing activities
Proceeds from long-term debt	2,035	0
Term Loan [Member]
Cash flows from financing activities
Proceeds from long-term debt	0	3,154
Payments on term loan payable	$ (438)	$ (35)

Note 1 - Overview and Summary o

Note 1 - Overview and Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2022
Notes to Financial Statements
Basis of Presentation and Significant Accounting Policies [Text Block]	Note 1 Nature of Business HireQuest, Inc. (together with its subsidiaries, “HQI, the “Company,” “we,” us,” or “our”) s a nationwide franchisor of offices providing direct-dispatch, executive search, and commercial staffing solutions primarily in the light industrial and blue-collar segments of the staffing industry and traditional commercial staffing. Our franchisees provide various types of temporary personnel through two On January 24, 2022 February 21, 2022 February 28, 2022 On March 1, 2021, March 22, 2021, October 1, 2021 December 6, 2021 For additional information related to these transactions, see Note 2 As of September 30, 2022 225 2 Basis of Presentation We have prepared the accompanying consolidated financial statements in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). In the opinion of management, the accompanying consolidated financial statements reflect all adjustments of a normal recurring nature that are necessary for a fair presentation of the results for the periods presented. These consolidated financial statements should be read in conjunction with the audited consolidated financial statements and accompanying notes included in our Annual Report filed on Form 10 December 31, 2021 not Consolidation The consolidated financial statements include the accounts of HQI and all of its wholly-owned subsidiaries. Intercompany balances and transactions have been eliminated. U.S. GAAP requires the primary beneficiary of a variable interest entity (“VIE”) to consolidate that entity. To be the primary beneficiary of a VIE, an entity must have both the power to direct the activities that most significantly impact the VIE’s economic performance and the obligation to absorb losses or the right to receive benefits from the VIE that are significant to the beneficiary. We provide acquisition financing to some of our franchisees that could result in our having to absorb losses. This results in some franchisees being considered VIEs. We have reviewed our relationship with each of these franchisees and determined that we are not not Use of Estimates The preparation of financial statements requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenue and expenses. Actual results could differ from those estimates. Significant estimates and assumptions underlie our workers’ compensation claim liabilities, our workers’ compensation risk management incentive program accrual, our deferred taxes, the reserve for losses on notes receivable, and the estimated fair value of assets acquired and liabilities assumed, including goodwill. Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable consist of amounts due for labor services from customers of franchisees, accounts receivable purchased in acquisitions, and accounts receivable originating at, or attributable to, company-owned locations. We own the accounts receivable from labor services provided by our franchisees until they age beyond a date agreed upon with each respective franchisee between 42 84 not For staffing services provided by company-owned offices, and for purchased accounts receivable, we record accounts receivable at face value less an allowance for doubtful accounts. We determine the allowance for doubtful accounts based on historical write-off experience, the age of the receivable, other qualitative factors and extenuating circumstances, and current economic data which represents our best estimate of the amount of probable losses on these accounts receivable, if any. We review the allowance for doubtful accounts periodically and write off past due balances when it is probable that the receivable will not September 30, 2022 December 31, 2021 Revenue Recognition Our primary source of revenue comes from royalty fees based on the operation of our franchised offices. Royalty fees from our HireQuest Direct business model are based on a percentage of sales for services our franchisees provide to customers, which ranges from 6.0% to 8.0%. Royalty fees from our HireQuest business line, including HireQuest franchisees, DriverQuest franchisees, the Northbound franchisee, the HireQuest Health franchisees, and Snelling and LINK franchisees who executed new franchise agreements upon closing, are 4.5% of the payroll we fund plus 18.0% of the gross margin for the territory. Royalty fees from the Snelling and LINK franchise agreements assumed and not For franchised locations, we recognize revenue when we satisfy our performance obligations. Our performance obligations primarily take the form of a franchise license and promised services. Promised services consist primarily of paying temporary employees, completing all statutory payroll related obligations, and providing workers' compensation insurance on behalf of temporary employees. Because these performance obligations are interrelated, we do not For owned locations, we account for revenue when both parties to the contract have approved the contract, the rights and obligations of the parties are identified, payment terms are identified, and collectability of consideration is probable. Revenue derived from owned locations is recognized at the time we satisfy our performance obligation. Our contracts have a single performance obligation, which is the transfer of services. Because our customers receive and consume the benefits of our services simultaneously, our performance obligations are satisfied when our services are provided. Revenue from owned locations is reported net of customer credits, discounts, and taxes collected from customers that are remitted to taxing authorities. Our customers are invoiced every week and we rarely require payment prior to the delivery of service. Substantially all of our contracts include payment terms of 30 no not one Below are summaries of our franchise royalties disaggregated by business model (in thousands): Three months ended Nine months ended September 30, 2022 September 30, 2021 September 30, 2022 September 30, 2021 HireQuest Direct model $ 4,360 $ 4,045 $ 12,310 $ 9,957 HireQuest, Snelling, DriverQuest, HireQuest Health, and Northbound 3,073 2,495 8,916 5,293 Total $ 7,433 $ 6,540 $ 21,226 $ 15,250 Service revenue, which forms the other component of our total revenue, consists of interest we charge our franchisees on overdue customer accounts receivable, trademark license fees, and other fees for optional services we provide. We recognize interest income based on the effective interest rate applied to the outstanding principal balance of overdue accounts. License fees are charged to some locations that utilize our intellectual property that are not Notes Receivable Notes receivable from franchisees consist primarily of amounts due to us related to the financing of franchised locations. We report notes receivable from franchisees at the principal balance outstanding less an allowance for losses. We charge interest at a fixed rate and interest income is calculated by applying the effective rate to the outstanding principal balance. Notes receivable are generally secured by the assets of each location and the ownership interests in the franchise. We monitor the financial condition of our debtors and record provisions for estimated losses when we believe it is probable that our debtors will be unable to make their required payments. We evaluate the potential impairment of notes receivable based on various analyses, including estimated discounted future cash flows, at least annually and whenever events or changes in circumstances indicate that the carrying amount of the assets may not September 30, 2022 December 31, 2021 Notes receivable from non-franchisees consist primarily of amounts due to us from the sale of non-core assets acquired after an acquisition. We report notes receivable from non-franchisees at the principal balance outstanding less an allowance for losses. We charge interest at a fixed rate and interest income is calculated by applying the effective rate to the outstanding principal balance. Notes receivable are generally unsecured. We monitor the financial condition of our debtors and evaluate the potential impairment of notes receivable based on various analyses, including estimated discounted future cash flows, at least annually and whenever events or changes in circumstances indicate that the carrying amount of the assets may not September 30, 2022 December 31, 2021 Intangible Assets Intangible assets acquired are recorded at fair value. We test our finite-lived intangible assets for impairment whenever events or changes in circumstances indicate that the carrying value of the assets may not may not Impairment not 2022 2021. Finite-lived intangible assets are amortized using the straight-line method over their estimated useful lives, which ranges from 7 to 15 years. Our finite-lived intangible assets include acquired franchise agreements, acquired customer lists, internally developed software, and purchased software. Our indefinite-lived intangible assets include acquired domain names and trade names. For additional information related to significant additions to intangible assets, see Note 2 Intangible assets internally developed are measured at cost. We capitalize costs to develop or purchase computer software for internal use which are incurred during the application development stage. These costs include fees paid to third not The table below reflects information related to our intangible assets (in thousands). September 30, 2022 December 31, 2021 Estimated useful life Gross Accumulated amortization Net Gross Accumulated amortization Net Finite-lived intangible assets: Franchise agreements 15 years $ 19,916 $ (2,202 ) $ 17,714 $ 19,916 $ (1,068 ) $ 18,848 Customer lists 10 years 3,462 (155 ) 3,307 2,089 (239 ) 1,850 Purchased software 7 years 3,200 (457 ) 2,743 3,200 (114 ) 3,086 Internally developed software 7 years 1,892 - 1,892 916 - 916 Total finite-lived intangible assets 28,470 (2,814 ) 25,656 26,121 (1,421 ) 24,700 Indefinite-lived intangible assets: Domain name Indefinite 2,226 - 2,226 2,226 - 2,226 Trade name Indefinite 1,400 - 1,400 - - - Total intangible assets $ 32,096 $ (2,814 ) $ 29,282 $ 28,347 $ (1,421 ) $ 26,926 Impairment Indefinite-lived intangible assets are tested annually for impairment during the fourth not may Impairment of indefinite-lived intangibles is determined using a two first not no may none, Goodwill Goodwill represents the excess purchase price over the fair value of identifiable assets received attributable to business combinations. Goodwill is measured for impairment at least annually, or whenever events and circumstances arise that indicate an impairment may Impairment September 30, 2022 single The table below summarizes our goodwill at December 31, 2021 nine September 30, 2022 Goodwill balance at December 31, 2021 $ - Goodwill recorded on acquisition of Temporary Alternatives 375 Goodwill recorded on acquisition of Dubin 200 Goodwill recorded on acquisition of Northbound 500 Goodwill balance at September 30, 2022 $ 1,075 Impairment Goodwill is tested annually for impairment during the third not may For purposes of our impairment test, we operate as a single reporting unit. Different judgments relating to the determination of reporting units could significantly affect the testing of goodwill for impairment and the amount of any impairment recognized. When evaluating goodwill for impairment, we have the option to first not not not no Based on our annual qualitative assessment, we have concluded that it is more likely than not not not Earnings per Share We calculate basic earnings per share by dividing net income or loss available to common stockholders by the weighted average number of common shares outstanding. We do not September 30, 2022 September 30, 2021 We use the treasury stock method to calculate the diluted common shares outstanding which were as follows (in thousands): Three months ended Nine months ended September 30, 2022 September 30, 2021 September 30, 2022 September 30, 2021 Weighted average number of common shares used in basic net income per common share 13,610 13,482 13,598 13,461 Dilutive effects of unvested restricted stock and stock options 67 140 90 127 Weighted average number of common shares used in diluted net income per common share 13,677 13,622 13,688 13,588 Fair Value Measures Fair value is the price that would be received to sell an asset, or paid to transfer a liability, in the principal or most advantageous market for the asset or liability in an ordinary transaction between market participants on the measurement date. Our policy on fair value measures requires us to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The policy establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The policy prioritizes the inputs into three may Level 1: Level 2: Level 3: The carrying amounts of cash, accounts receivable, accounts payable and all other current liabilities approximate fair values due to their short-term nature. The fair value of notes receivable approximates the net book value and balances are reviewed for impairment at least annually. The fair value of the term loan payable approximates its carrying value. The fair value of impaired notes receivable are determined based on estimated future payments discounted back to present value using the notes effective interest rate. September 30, 2022 (in thousands) Total Level 1 Level 2 Level 3 Cash $ 1,535 $ 1,535 $ - $ - Notes receivable 3,701 - 3,701 - Accounts receivable 45,686 - 45,686 - Notes receivable - impaired 23 - - 23 Total assets at fair value $ 50,945 $ 1,535 $ 49,387 $ 23 Term loans payable $ 4,127 $ - $ 4,127 $ - Line of credit 2,206 - 2,206 - Total liabilities at fair value $ 6,333 $ - $ 6,333 $ - December 31, 2021 (in thousands) Total Level 1 Level 2 Level 3 Cash $ 1,256 $ 1,256 $ - $ - Notes receivable 4,027 - 4,027 - Accounts receivable 38,239 - 38,239 - Notes receivable - impaired 140 - 140 Total assets at fair value $ 43,662 $ 1,256 $ 42,266 $ 140 Term loan payable $ 3,066 $ - $ 3,066 $ - Line of credit 171 - 171 - Total liabilities at fair value $ 3,237 $ - $ 3,237 $ - For additional information related to our impaired notes receivable, see Note 10 Discontinued Operations Company-owned offices that have been disposed of by sale, disposed of other than by sale, or are classified as held-for-sale, are reported separately as discontinued operations. In addition, a newly acquired business that, upon acquisition, meets the held-for-sale criteria will be reported as discontinued operations. Accordingly, the assets and liabilities, operating results, and cash flows for these businesses are presented separate from our continuing operations for all periods presented in our consolidated financial statements and footnotes, unless indicated otherwise. The assets and liabilities of a discontinued operation held for sale are measured at the lower of the carrying value or fair value less cost to sell. Savings Plan We have a savings plan that qualifies under Section 401 401 may first 3% 3%, three September 30, 2022 September 30, 2021 nine September 30, 2022 September 30, 2021, Reclassification Certain prior year amounts have been reclassified for consistency with the current year presentation. These reclassifications had no Recently Issued Accounting Pronouncements In June 2016, 2016 13, 326 not December 15, 2022, December 15, 2018, In January 2017, 2017 04, 350 2017 4 2 not September 30, 2022. We do not

Note 2 - Acquisitions

Note 2 - Acquisitions	9 Months Ended
	Sep. 30, 2022
Notes to Financial Statements
Mergers, Acquisitions and Dispositions Disclosures [Text Block]	Note 2 Business Combinations Snelling Staffing On March 1, 2021, January 29, 2021 ( 1951, March 1, 2021, The following table summarizes the estimated fair values of the identifiable assets acquired and liabilities assumed as of the acquisition date. From the date of acquisition through December 31, 2021, No 2022. The following table summarizes the estimated fair values of the identifiable assets acquired and liabilities assumed as of the acquisition date (in thousands): Cash consideration $ 17,851 Accounts receivable $ 13,418 Workers' compensation deposit 7,200 Franchise agreements 11,034 Customer lists 1,690 Other current assets 100 Workers' compensation claims liability (4,891 ) Accrued payroll (2,100 ) Current liabilities (740 ) Other liabilities (2,239 ) Bargain purchase (5,621 ) Purchase price allocation $ 17,851 The bargain purchase is attributable to the financial position of the seller and because there were few suitable potential buyers. This gain is included in the line item, “Other miscellaneous income (expense),” in our consolidated statement of income. The following table presents unaudited pro forma information (in thousands, except per share data) assuming (a) the acquisition of Snelling had occurred on January 1, 2020, ( none 2 not three nine September 30, 2022 Three months ended Nine months ended September 30, 2022 September 30, 2021 September 30, 2022 September 30, 2021 Total revenue $ 9,361 $ 6,881 $ 26,794 $ 16,801 Net income 4,246 3,193 9,741 7,045 Basic earnings per share $ 0.31 $ 0.24 $ 0.72 $ 0.52 Basic weighted average shares outstanding 13,610 13,482 13,598 13,461 Diluted earnings per share $ 0.31 $ 0.24 $ 0.71 $ 0.52 Diluted weighted average shares outstanding 13,677 13,622 13,688 13,588 These calculations reflect increased amortization expense, increased payroll expense, the elimination of gains associated with the transaction, the elimination of transaction related costs, and the consequential tax effects that would have resulted had the acquisition closed on January 1, 2020. In connection with the acquisition, we sold the 10 locations that had been company-owned by Snelling located in Bakersfield, CA; Albany, NY; Arlington Heights, IL; Amherst, NY; Dallas, TX; Hayward, CA; Hoffman Estates, IL; Lathrop, CA; Ontario, CA; and Tracy, CA. Two of these locations were sold to franchisees. Four locations were sold to a third 10 12 12 36 March 31, 2021. three nine September 30, 2021, Temporary Alternatives On January 24, 2022, January 10, 2022, The fair values of the assets acquired were determined based on information available to us. From the date of acquisition through September 30, 2022 third Cash consideration $ 6,707 Net working capital payable 336 Total consideration $ 7,043 Customer lists $ 4,000 Accounts receivable 2,668 Goodwill 375 Purchase price allocation $ 7,043 Goodwill represents the expected synergies with our existing business, the acquired assembled workforce, potential new customers, and future cash flows after the acquisition of Temporary Alternatives. Goodwill is deductible for income tax purposes. The following table presents unaudited pro forma information (in thousands, except per share data) assuming (a) the acquisition of Temporary Alternatives had occurred on January 1, 2021, ( none 2 not three nine September 30, 2022 Three months ended Nine months ended September 30, 2022 September 30, 2021 September 30, 2022 September 30, 2021 Total revenue $ 9,361 $ 7,159 $ 26,940 $ 16,825 Net income 4,246 3,414 10,595 10,269 Basic earnings per share $ 0.31 $ 0.26 $ 0.78 $ 0.76 Basic weighted average shares outstanding 13,610 13,482 13,598 13,461 Diluted earnings per share $ 0.31 $ 0.26 $ 0.78 $ 0.76 Diluted weighted average shares outstanding 13,677 13,622 13,688 13,588 These calculations reflect increased amortization expense, increased SG&A expense, the elimination of losses associated with the transaction, and the consequential tax effects that would have resulted had the acquisition closed on January 1, 2021. In connection with the acquisition, we sold certain assets related to the operations of the acquired locations. In connection with their purchase, the buyers executed franchise agreements with us and became franchisees. The aggregate sale price for the operating assets was approximately $2.9 million. In conjunction with the sale of assets acquired in this transaction, we recognized a loss of approximately $1.1 million which is reflected on the line item, "Other miscellaneous income (expense)," in our consolidated statement of income. The franchisee is a related party. See Note 3 third nine September 30, 2022. The Dubin Group, Inc., and Dubin Workforce Solutions On February 21, 2022 January 19, 2022 The fair values of the assets acquired were determined based on information available to us. From the date of acquisition through September 30, 2022 third Cash consideration $ 2,100 Note payable & net working capital payable 362 Total consideration $ 2,462 Customer relationships $ 1,600 Customer lists 200 Accounts receivable 462 Goodwill 200 Purchase price allocation $ 2,462 Goodwill represents the expected synergies with our existing business, the acquired assembled workforce, potential new customers, and future cash flows after the acquisition of Dubin. Goodwill is deductible for income tax purposes. The following table presents unaudited pro forma information (in thousands, except per share data) assuming (a) the acquisition of Dubin had occurred on January 1, 2021, ( none 2 not three nine September 30, 2022 Three months ended Nine months ended September 30, 2022 September 30, 2021 September 30, 2022 September 30, 2021 Total revenue $ 9,361 $ 7,609 $ 27,146 $ 18,172 Net income 4,246 3,348 9,712 10,301 Basic earnings per share $ 0.31 $ 0.25 $ 0.71 $ 0.77 Basic weighted average shares outstanding 13,610 13,482 13,598 13,461 Diluted earnings per share $ 0.31 $ 0.25 $ 0.71 $ 0.76 Diluted weighted average shares outstanding 13,677 13,622 13,688 13,588 These calculations reflect increased amortization expense, increased payroll expense, increased SG&A expense, the elimination of gains associated with the transaction, and the consequential tax effects that would have resulted had the acquisition closed on January 1, 2021. In connection with the acquisition, we divided Dubin into separate businesses and sold certain assets related to the operations of one third nine September 30, 2022. The remaining assets related to the operations of the other acquired locations have not September 30, 2022 Three months ended Nine months ended September 30, 2022 September 30, 2022 Revenue $ 302 $ 882 Cost of staffing services 171 501 Gross profit 131 381 SG&A 1 15 Net income before tax 130 366 Provision for income taxes 32 89 Net income $ 98 $ 277 Northbound Executive Search On February 28, 2022 January 25, 2022, The fair values of the assets acquired and the liabilities assumed were determined based on information available to us. From the date of acquisition through September 30, 2022 third Cash consideration $ 9,600 Net working capital payable 328 Note payable 1,500 Total consideration $ 11,428 Customer relationships $ 7,700 Trade name 1,400 Accounts receivable 3,386 Other current assets 94 Goodwill 500 Current liabilities assumed (1,652 ) Purchase price allocation $ 11,428 Goodwill represents the expected synergies with our existing business, the acquired assembled workforce, potential new customers, and future cash flows after the acquisition of Northbound. Goodwill is deductible for income tax purposes. The following table presents unaudited pro forma information (in thousands, except per share data) assuming (a) the acquisition of Northbound had occurred on January 1, 2021, ( none 2 not three nine September 30, 2022 Three months ended Nine months ended September 30, 2022 September 30, 2021 September 30, 2022 September 30, 2021 Total revenue $ 9,361 $ 7,163 $ 26,982 $ 16,736 Net income 4,246 3,426 10,793 10,232 Basic earnings per share $ 0.31 $ 0.26 $ 0.79 $ 0.76 Basic weighted average shares outstanding 13,610 13,482 13,598 13,461 Diluted earnings per share $ 0.31 $ 0.26 $ 0.79 $ 0.75 Diluted weighted average shares outstanding 13,677 13,622 13,688 13,588 These calculations reflect increased amortization expense, increased SG&A expense, the elimination of losses associated with the transaction, and the consequential tax effects that would have resulted had the acquisition closed on January 1, 2021. In connection with the Northbound acquisition, we entered into an amortizing term loan from the seller for $1.5 million scheduled to mature on March 1, 2025 April 1, 2022 March 1, 2025. may Immediately after the acquisition, we sold certain assets related to the operations of the acquired locations. In connection with their purchase, the buyers executed franchise agreements with us and became franchisees. The aggregate sale price for the operating assets was $6.4 million. In conjunction with the sale of assets acquired in this transaction, we recognized a loss of approximately $1.3 million which is reflected on the line item, "Other miscellaneous income (expense)," in our consolidated statement of income. The franchisee that purchased these operating assets is a related party. For more information. See Note 3 third nine September 30, 2022. Asset Acquisitions LINK Staffing On March 22, 2021, February 12, 2021 ( one Cash consideration $ 11,123 Franchise agreements 10,886 Notes receivable 237 Purchase price allocation $ 11,123 We determined the LINK transaction was an asset acquisition for accounting purposes as substantially all of the fair value of the gross assets acquired was concentrated in the franchise agreements. Accordingly, no We assigned six six Recruit Media On October 1, 2021 October 1, 2021 ( Cash consideration $ 3,283 Liabilities assumed 1,044 Transaction costs 23 Total consideration $ 4,350 Purchased software 3,200 Domain name 2,226 Deferred tax liability (1,076 ) Purchase price allocation $ 4,350 We determined the Recruit Media transaction was an asset acquisition for accounting purposes as it did not no Dental Power On December 6, 2021, November 2, 2021 ( 46 The following table summarizes the values of the identifiable assets acquired as of the acquisition date (in thousands): Cash consideration $ 1,480 Contingent consideration 382 Total consideration $ 1,862 Customer lists $ 1,862 The contingent consideration consists of estimated future payments based on the achievement of performance metrics over the following 3 September 30, 2022 We determined the Dental Power transaction was an asset acquisition for accounting purposes as substantially all of the fair value of the gross assets acquired was concentrated in the customer list. Accordingly, no

Note 3 - Related Party Transact

Note 3 - Related Party Transactions	9 Months Ended
	Sep. 30, 2022
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	Note 3 Prior to entering into a new related party transaction which is disclosable pursuant to Item 404 may may Several significant shareholders and directors of HQI own portions of Jackson Insurance Agency, Bass Underwriters, Inc., Insurance Technologies, Inc., and a number of our franchisees (in whole or in part). Jackson Insurance Agency ("Jackson Insurance") and Bass Underwriters, Inc. ("Bass") Edward Jackson, a member of our Board and significant stockholder, and a member of Mr. Jackson’s immediate family own Jackson Insurance. Mr. Jackson, Richard Hermanns, our CEO, Chairman of our Board, and most significant stockholder, and irrevocable trusts set up by each of them, collectively own a majority of Bass, a large managing general agent. In March 2021, 2019 Jackson Insurance and Bass brokered property, casualty, general liability, and cybersecurity insurance for a series of predecessor entities (“Legacy HQ”) prior to the Merger. Since July 15, 2019, During the three September 30, 2022 September 30, 2021 nine September 30, 2022 September 30, 2021 9% 15% Insurance Technologies, Inc. ("Insurance Technologies") Mr. Jackson, Mr. Hermanns, and irrevocable trusts set up by each of them, collectively own a majority of Insurance Technologies, an IT development and security firm. On October 24, 2019, During the three September 30, 2022 September 30, 2021 nine September 30, 2022 September 30, 2021 The Worlds Franchisees Mr. Jackson and immediate family members of Mr. Hermanns have significant ownership interests in certain of our franchisees (the “Worlds Franchisees”). There were 26 Worlds Franchisees at September 30, 2022 Concurrent with the Snelling acquisition in 2021 Other transactions regarding the Worlds Franchisees are summarized below (in thousands): Three months ended Nine months ended September 30, 2022 September 30, 2021 September 30, 2022 September 30, 2021 Franchisee royalties $ 2,177 $ 1,137 $ 6,442 $ 3,914 Balances regarding the Worlds Franchisees are summarized below (in thousands): September 30, 2022 December 31, 2021 Due to franchisee $ 1,468 $ 535 Risk management incentive program liability 446 703

Note 4 - Line of Credit and Ter

Note 4 - Line of Credit and Term Loans	9 Months Ended
	Sep. 30, 2022
Notes to Financial Statements
Debt Disclosure [Text Block]	Note 4 In June 2021, may September 30, 2022 All loans made under the line of credit are scheduled to mature on June 29, 2026. September 30, 2022 4.9%. 1.25:1.00, not 3.0:1.0, twelve September 30, 2022 At September 30, 2022 Note 5 Compensation Insurance and Reserves. The Truist term loan is scheduled to mature on June 29, 2036 September 30, 2022 % June 29, 2036. The Truist line of credit and the Truist term loan are cross collateralized, cross defaulted and coterminous. In connection with the Northbound acquisition, we entered into an amortizing term loan from the seller for $1.5 million scheduled to mature on March 1, 2025 April 1, 2022 March 1, 2025. may

Note 5 - Workers' Compensation

Note 5 - Workers' Compensation Insurance and Reserves	9 Months Ended
	Sep. 30, 2022
Notes to Financial Statements
Workers Compensation Insurance and Reserves Disclosure [Text Block]	Note 5 Compensation Insurance and Reserves Beginning in March 2014, July 15, 2019, July 15, 2019. July 15, 2019 Command Center, the predecessor entity that acquired Legacy HQ in 2019, March 1, 2020, $500 one $500 $750 $500 July 15, 2019, Under these high deductible programs, we are effectively self-insured. Per our contractual agreements with ACE, we must provide collateral deposits of approximately $10.7

Note 6 - Stockholders' Equity

Note 6 - Stockholders' Equity	9 Months Ended
	Sep. 30, 2022
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	Note 6 Equity Dividend In the third 2020, 2022 2021 Declaration date Dividend Total paid March 1, 2021 $ 0.05 $ 680 June 1, 2021 0.06 817 September 1, 2021 0.06 822 December 1, 2021 0.06 822 March 1, 2022 0.06 822 June 1, 2022 0.06 827 September 1, 2022 0.06 827

Note 7 - Stock Based Compensati

Note 7 - Stock Based Compensation	9 Months Ended
	Sep. 30, 2022
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	Note 7 Employee Stock Incentive Plan In December 2019, 2019 “2019 2019 no 2019 No may no may no may twelve may 2019 June 2020 In September 2019, second During the first nine months of 2022 , we issued approximately 10 thousand shares valued at approximately $151 thousand under this program. During the first nine months of 2021 , we issued approximately 5 thousand shares valued at approximately $73 thousand under this program. In the first nine 2022 2019 three Also in the first nine 2022 2019 three 2019 first In the first nine 2021, 2019 three 2021, 2019 four second eight first nine 2021, The following table summarizes our restricted stock outstanding at December 31, 2021 nine September 30, 2022 Shares Weighted average grant date price Non-vested, December 31, 2021 196 $ 11.26 Granted 160 16.04 Vested (127 ) 11.28 Non-vested, September 30, 2022 229 14.59 Stock options that were outstanding at Command Center were deemed to be issued on the date of the Merger. Outstanding awards continue to remain in effect according to the terms of the Command Center 2008 2016 September 30, 2022 December 31, 2021 The following table summarizes our stock options outstanding at December 31, 2021 nine September 30, 2022 Number of shares underlying options Weighted average exercise price per share Weighted average grant date fair value Outstanding, December 31, 2021 13 $ 5.47 $ 2.98 Granted - - - Outstanding, September 30, 2022 13 5.47 2.98 There were no non-vested stock options outstanding at September 30, 2022 December 31, 2021 The following table summarizes information about our outstanding stock options, and reflects the intrinsic value recalculated based on the closing price of our common stock of $14.09 at September 30, 2022 Number of shares underlying options Weighted average exercise price per share Weighted average remaining contractual life (years) Aggregate intrinsic value Outstanding and exercisable 13 $ 5.47 5.5 $ 96 At September 30, 2022

Note 8 - Commitments and Contin

Note 8 - Commitments and Contingencies	9 Months Ended
	Sep. 30, 2022
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	Note 8 Franchise Acquisition Indebtedness New franchisees financed the purchase of several offices with promissory notes. In some instances, this financing resulted in certain franchises being considered VIEs. We have determined that we are not not September 30, 2022 December 31, 2021 Legal Proceedings From time to time, we are involved in various legal and administrative proceedings. Based on information currently available to us, we do not not no September 30, 2022

Note 9 - Income Tax

Note 9 - Income Tax	9 Months Ended
	Sep. 30, 2022
Notes to Financial Statements
Income Tax Disclosure [Text Block]	Note 9 Income tax expense during interim periods is based on applying an estimated annual effective income tax rate to year-to-date income, plus any significant unusual or infrequently occurring items which are recorded in the interim period. The computation of the annual estimated effective tax rate at each interim period requires certain estimates and significant judgment including, but not may . Our effective tax rate for continuing operations during the three September 30, 2022 September 30, 2021 nine September 30, 2022 September 30, 2021 21.0% We use an intra-period tax allocation is to allocate total income tax expense (or benefit) to the different components of continuing operations and discontinued operations. This allocation uses a with and without methodology to determine income tax expense for discontinued operations. Tax expense allocated to discontinued operations was $32 thousand for the three September 30, 2022 nine September 30, 2022 2021.

Note 10 - Notes Receivable

Note 10 - Notes Receivable	9 Months Ended
	Sep. 30, 2022
Notes to Financial Statements
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	Note 10 Notes from Franchisees Several franchisees borrowed funds from us primarily to finance the initial purchase price of office assets, including intangible assets. Notes outstanding, net of allowance for losses, were approximately $3.7 million and $3.9 million as of September 30, 2022 December 31, 2021 three September 30, 2022 September 30, 2021 nine September 30, 2022 September 30, 2021 We estimate the allowance for losses for franchisees separately from the allowance for losses from non-franchisees because of the level of detailed sales information available to us with respect to our franchisees. Based on our review of the financial condition of the borrowers, the underlying collateral value, and the potential future impact of the economy on certain borrowers’ economic performance and estimated future cash flows, we have established an allowance of approximately $405 thousand as of September 30, 2022 December 31, 2021 The following table summarizes our notes receivable balance to franchisees (in thousands): September 30, 2022 December 31, 2021 Note receivable $ 4,106 $ 4,268 Allowance for losses (405 ) (405 ) Notes receivable, net $ 3,701 $ 3,863 Notes from Non-Franchisees In connection with the Snelling acquisition, we sold certain California locations that had been company-owned by Snelling to the California purchaser (the “California Purchaser”). These locations are permitted to operate utilizing Snelling intellectual property pursuant to a license agreement paying us a license fee of 9% of their gross margin. The aggregate sale price for these locations consisted of cash, a promissory note that bears interest at 6.0% per annum, plus the right to receive a portion of revenue generated, subject to certain conditions being satisfied (the "California Conditions"). Similarly, in connection with the LINK acquisition, we assigned certain franchise agreements we purchased in the transaction, all located in California, to the California Purchaser. These franchisees operate pursuant to a LINK sublicense agreement whereby they pay us 9% of the gross margin of their offices in exchange for a sublicense to utilize LINK intellectual property. During 2020, 19 may August 23, 2022 third first two September 30, 2022 third October 2022, We recognized no interest income on this note during the three September 30, 2022 September 30, 2021 nine September 30, 2022 September 30, 2021 The following table summarizes our non-franchisee note receivable balance that has been deemed impaired (in thousands): September 30, 2022 December 31, 2021 Note receivable $ 1,663 $ 1,805 Allowance for losses (1,640 ) (1,501 ) Notes receivable, net $ 23 $ 304

Significant Accounting Policies

Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Nature of Operations, Policy [Policy Text Block]	Nature of Business HireQuest, Inc. (together with its subsidiaries, “HQI, the “Company,” “we,” us,” or “our”) s a nationwide franchisor of offices providing direct-dispatch, executive search, and commercial staffing solutions primarily in the light industrial and blue-collar segments of the staffing industry and traditional commercial staffing. Our franchisees provide various types of temporary personnel through two On January 24, 2022 February 21, 2022 February 28, 2022 On March 1, 2021, March 22, 2021, October 1, 2021 December 6, 2021 For additional information related to these transactions, see Note 2 As of September 30, 2022 225 2
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation We have prepared the accompanying consolidated financial statements in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). In the opinion of management, the accompanying consolidated financial statements reflect all adjustments of a normal recurring nature that are necessary for a fair presentation of the results for the periods presented. These consolidated financial statements should be read in conjunction with the audited consolidated financial statements and accompanying notes included in our Annual Report filed on Form 10 December 31, 2021 not
Consolidation, Policy [Policy Text Block]	Consolidation The consolidated financial statements include the accounts of HQI and all of its wholly-owned subsidiaries. Intercompany balances and transactions have been eliminated. U.S. GAAP requires the primary beneficiary of a variable interest entity (“VIE”) to consolidate that entity. To be the primary beneficiary of a VIE, an entity must have both the power to direct the activities that most significantly impact the VIE’s economic performance and the obligation to absorb losses or the right to receive benefits from the VIE that are significant to the beneficiary. We provide acquisition financing to some of our franchisees that could result in our having to absorb losses. This results in some franchisees being considered VIEs. We have reviewed our relationship with each of these franchisees and determined that we are not not
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of financial statements requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenue and expenses. Actual results could differ from those estimates. Significant estimates and assumptions underlie our workers’ compensation claim liabilities, our workers’ compensation risk management incentive program accrual, our deferred taxes, the reserve for losses on notes receivable, and the estimated fair value of assets acquired and liabilities assumed, including goodwill.
Receivable [Policy Text Block]	Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable consist of amounts due for labor services from customers of franchisees, accounts receivable purchased in acquisitions, and accounts receivable originating at, or attributable to, company-owned locations. We own the accounts receivable from labor services provided by our franchisees until they age beyond a date agreed upon with each respective franchisee between 42 84 not For staffing services provided by company-owned offices, and for purchased accounts receivable, we record accounts receivable at face value less an allowance for doubtful accounts. We determine the allowance for doubtful accounts based on historical write-off experience, the age of the receivable, other qualitative factors and extenuating circumstances, and current economic data which represents our best estimate of the amount of probable losses on these accounts receivable, if any. We review the allowance for doubtful accounts periodically and write off past due balances when it is probable that the receivable will not September 30, 2022 December 31, 2021
Revenue [Policy Text Block]	Revenue Recognition Our primary source of revenue comes from royalty fees based on the operation of our franchised offices. Royalty fees from our HireQuest Direct business model are based on a percentage of sales for services our franchisees provide to customers, which ranges from 6.0% to 8.0%. Royalty fees from our HireQuest business line, including HireQuest franchisees, DriverQuest franchisees, the Northbound franchisee, the HireQuest Health franchisees, and Snelling and LINK franchisees who executed new franchise agreements upon closing, are 4.5% of the payroll we fund plus 18.0% of the gross margin for the territory. Royalty fees from the Snelling and LINK franchise agreements assumed and not For franchised locations, we recognize revenue when we satisfy our performance obligations. Our performance obligations primarily take the form of a franchise license and promised services. Promised services consist primarily of paying temporary employees, completing all statutory payroll related obligations, and providing workers' compensation insurance on behalf of temporary employees. Because these performance obligations are interrelated, we do not For owned locations, we account for revenue when both parties to the contract have approved the contract, the rights and obligations of the parties are identified, payment terms are identified, and collectability of consideration is probable. Revenue derived from owned locations is recognized at the time we satisfy our performance obligation. Our contracts have a single performance obligation, which is the transfer of services. Because our customers receive and consume the benefits of our services simultaneously, our performance obligations are satisfied when our services are provided. Revenue from owned locations is reported net of customer credits, discounts, and taxes collected from customers that are remitted to taxing authorities. Our customers are invoiced every week and we rarely require payment prior to the delivery of service. Substantially all of our contracts include payment terms of 30 no not one Below are summaries of our franchise royalties disaggregated by business model (in thousands): Three months ended Nine months ended September 30, 2022 September 30, 2021 September 30, 2022 September 30, 2021 HireQuest Direct model $ 4,360 $ 4,045 $ 12,310 $ 9,957 HireQuest, Snelling, DriverQuest, HireQuest Health, and Northbound 3,073 2,495 8,916 5,293 Total $ 7,433 $ 6,540 $ 21,226 $ 15,250 Service revenue, which forms the other component of our total revenue, consists of interest we charge our franchisees on overdue customer accounts receivable, trademark license fees, and other fees for optional services we provide. We recognize interest income based on the effective interest rate applied to the outstanding principal balance of overdue accounts. License fees are charged to some locations that utilize our intellectual property that are not
Notes Receivables Policy Text Block	Notes Receivable Notes receivable from franchisees consist primarily of amounts due to us related to the financing of franchised locations. We report notes receivable from franchisees at the principal balance outstanding less an allowance for losses. We charge interest at a fixed rate and interest income is calculated by applying the effective rate to the outstanding principal balance. Notes receivable are generally secured by the assets of each location and the ownership interests in the franchise. We monitor the financial condition of our debtors and record provisions for estimated losses when we believe it is probable that our debtors will be unable to make their required payments. We evaluate the potential impairment of notes receivable based on various analyses, including estimated discounted future cash flows, at least annually and whenever events or changes in circumstances indicate that the carrying amount of the assets may not September 30, 2022 December 31, 2021 Notes receivable from non-franchisees consist primarily of amounts due to us from the sale of non-core assets acquired after an acquisition. We report notes receivable from non-franchisees at the principal balance outstanding less an allowance for losses. We charge interest at a fixed rate and interest income is calculated by applying the effective rate to the outstanding principal balance. Notes receivable are generally unsecured. We monitor the financial condition of our debtors and evaluate the potential impairment of notes receivable based on various analyses, including estimated discounted future cash flows, at least annually and whenever events or changes in circumstances indicate that the carrying amount of the assets may not September 30, 2022 December 31, 2021
Goodwill and Intangible Assets, Intangible Assets, Policy [Policy Text Block]	Intangible Assets Intangible assets acquired are recorded at fair value. We test our finite-lived intangible assets for impairment whenever events or changes in circumstances indicate that the carrying value of the assets may not may not Impairment not 2022 2021. Finite-lived intangible assets are amortized using the straight-line method over their estimated useful lives, which ranges from 7 to 15 years. Our finite-lived intangible assets include acquired franchise agreements, acquired customer lists, internally developed software, and purchased software. Our indefinite-lived intangible assets include acquired domain names and trade names. For additional information related to significant additions to intangible assets, see Note 2 Intangible assets internally developed are measured at cost. We capitalize costs to develop or purchase computer software for internal use which are incurred during the application development stage. These costs include fees paid to third not The table below reflects information related to our intangible assets (in thousands). September 30, 2022 December 31, 2021 Estimated useful life Gross Accumulated amortization Net Gross Accumulated amortization Net Finite-lived intangible assets: Franchise agreements 15 years $ 19,916 $ (2,202 ) $ 17,714 $ 19,916 $ (1,068 ) $ 18,848 Customer lists 10 years 3,462 (155 ) 3,307 2,089 (239 ) 1,850 Purchased software 7 years 3,200 (457 ) 2,743 3,200 (114 ) 3,086 Internally developed software 7 years 1,892 - 1,892 916 - 916 Total finite-lived intangible assets 28,470 (2,814 ) 25,656 26,121 (1,421 ) 24,700 Indefinite-lived intangible assets: Domain name Indefinite 2,226 - 2,226 2,226 - 2,226 Trade name Indefinite 1,400 - 1,400 - - - Total intangible assets $ 32,096 $ (2,814 ) $ 29,282 $ 28,347 $ (1,421 ) $ 26,926 Impairment Indefinite-lived intangible assets are tested annually for impairment during the fourth not may Impairment of indefinite-lived intangibles is determined using a two first not no may none,
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]	Goodwill Goodwill represents the excess purchase price over the fair value of identifiable assets received attributable to business combinations. Goodwill is measured for impairment at least annually, or whenever events and circumstances arise that indicate an impairment may Impairment September 30, 2022 single The table below summarizes our goodwill at December 31, 2021 nine September 30, 2022 Goodwill balance at December 31, 2021 $ - Goodwill recorded on acquisition of Temporary Alternatives 375 Goodwill recorded on acquisition of Dubin 200 Goodwill recorded on acquisition of Northbound 500 Goodwill balance at September 30, 2022 $ 1,075 Impairment Goodwill is tested annually for impairment during the third not may For purposes of our impairment test, we operate as a single reporting unit. Different judgments relating to the determination of reporting units could significantly affect the testing of goodwill for impairment and the amount of any impairment recognized. When evaluating goodwill for impairment, we have the option to first not not not no Based on our annual qualitative assessment, we have concluded that it is more likely than not not not
Earnings Per Share, Policy [Policy Text Block]	Earnings per Share We calculate basic earnings per share by dividing net income or loss available to common stockholders by the weighted average number of common shares outstanding. We do not September 30, 2022 September 30, 2021 We use the treasury stock method to calculate the diluted common shares outstanding which were as follows (in thousands): Three months ended Nine months ended September 30, 2022 September 30, 2021 September 30, 2022 September 30, 2021 Weighted average number of common shares used in basic net income per common share 13,610 13,482 13,598 13,461 Dilutive effects of unvested restricted stock and stock options 67 140 90 127 Weighted average number of common shares used in diluted net income per common share 13,677 13,622 13,688 13,588
Fair Value Measurement, Policy [Policy Text Block]	Fair Value Measures Fair value is the price that would be received to sell an asset, or paid to transfer a liability, in the principal or most advantageous market for the asset or liability in an ordinary transaction between market participants on the measurement date. Our policy on fair value measures requires us to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The policy establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The policy prioritizes the inputs into three may Level 1: Level 2: Level 3: The carrying amounts of cash, accounts receivable, accounts payable and all other current liabilities approximate fair values due to their short-term nature. The fair value of notes receivable approximates the net book value and balances are reviewed for impairment at least annually. The fair value of the term loan payable approximates its carrying value. The fair value of impaired notes receivable are determined based on estimated future payments discounted back to present value using the notes effective interest rate. September 30, 2022 (in thousands) Total Level 1 Level 2 Level 3 Cash $ 1,535 $ 1,535 $ - $ - Notes receivable 3,701 - 3,701 - Accounts receivable 45,686 - 45,686 - Notes receivable - impaired 23 - - 23 Total assets at fair value $ 50,945 $ 1,535 $ 49,387 $ 23 Term loans payable $ 4,127 $ - $ 4,127 $ - Line of credit 2,206 - 2,206 - Total liabilities at fair value $ 6,333 $ - $ 6,333 $ - December 31, 2021 (in thousands) Total Level 1 Level 2 Level 3 Cash $ 1,256 $ 1,256 $ - $ - Notes receivable 4,027 - 4,027 - Accounts receivable 38,239 - 38,239 - Notes receivable - impaired 140 - 140 Total assets at fair value $ 43,662 $ 1,256 $ 42,266 $ 140 Term loan payable $ 3,066 $ - $ 3,066 $ - Line of credit 171 - 171 - Total liabilities at fair value $ 3,237 $ - $ 3,237 $ - For additional information related to our impaired notes receivable, see Note 10
Discontinued Operations, Policy [Policy Text Block]	Discontinued Operations Company-owned offices that have been disposed of by sale, disposed of other than by sale, or are classified as held-for-sale, are reported separately as discontinued operations. In addition, a newly acquired business that, upon acquisition, meets the held-for-sale criteria will be reported as discontinued operations. Accordingly, the assets and liabilities, operating results, and cash flows for these businesses are presented separate from our continuing operations for all periods presented in our consolidated financial statements and footnotes, unless indicated otherwise. The assets and liabilities of a discontinued operation held for sale are measured at the lower of the carrying value or fair value less cost to sell.
Postemployment Benefit Plans, Policy [Policy Text Block]	Savings Plan We have a savings plan that qualifies under Section 401 401 may first 3% 3%, three September 30, 2022 September 30, 2021 nine September 30, 2022 September 30, 2021,
Reclassification, Comparability Adjustment [Policy Text Block]	Reclassification Certain prior year amounts have been reclassified for consistency with the current year presentation. These reclassifications had no
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Issued Accounting Pronouncements In June 2016, 2016 13, 326 not December 15, 2022, December 15, 2018, In January 2017, 2017 04, 350 2017 4 2 not September 30, 2022. We do not

Note 1 - Overview and Summary_2

Note 1 - Overview and Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2022
Notes Tables
Disaggregation of Revenue [Table Text Block]	Three months ended Nine months ended September 30, 2022 September 30, 2021 September 30, 2022 September 30, 2021 HireQuest Direct model $ 4,360 $ 4,045 $ 12,310 $ 9,957 HireQuest, Snelling, DriverQuest, HireQuest Health, and Northbound 3,073 2,495 8,916 5,293 Total $ 7,433 $ 6,540 $ 21,226 $ 15,250
Schedule of Finite-Lived Intangible Assets [Table Text Block]	September 30, 2022 December 31, 2021 Estimated useful life Gross Accumulated amortization Net Gross Accumulated amortization Net Finite-lived intangible assets: Franchise agreements 15 years $ 19,916 $ (2,202 ) $ 17,714 $ 19,916 $ (1,068 ) $ 18,848 Customer lists 10 years 3,462 (155 ) 3,307 2,089 (239 ) 1,850 Purchased software 7 years 3,200 (457 ) 2,743 3,200 (114 ) 3,086 Internally developed software 7 years 1,892 - 1,892 916 - 916 Total finite-lived intangible assets 28,470 (2,814 ) 25,656 26,121 (1,421 ) 24,700 Indefinite-lived intangible assets: Domain name Indefinite 2,226 - 2,226 2,226 - 2,226 Trade name Indefinite 1,400 - 1,400 - - - Total intangible assets $ 32,096 $ (2,814 ) $ 29,282 $ 28,347 $ (1,421 ) $ 26,926
Schedule of Goodwill [Table Text Block]	Goodwill balance at December 31, 2021 $ - Goodwill recorded on acquisition of Temporary Alternatives 375 Goodwill recorded on acquisition of Dubin 200 Goodwill recorded on acquisition of Northbound 500 Goodwill balance at September 30, 2022 $ 1,075
Schedule of Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Table Text Block]	Three months ended Nine months ended September 30, 2022 September 30, 2021 September 30, 2022 September 30, 2021 Weighted average number of common shares used in basic net income per common share 13,610 13,482 13,598 13,461 Dilutive effects of unvested restricted stock and stock options 67 140 90 127 Weighted average number of common shares used in diluted net income per common share 13,677 13,622 13,688 13,588
Fair Value, Assets Measured on Recurring and Nonrecurring Basis [Table Text Block]	September 30, 2022 (in thousands) Total Level 1 Level 2 Level 3 Cash $ 1,535 $ 1,535 $ - $ - Notes receivable 3,701 - 3,701 - Accounts receivable 45,686 - 45,686 - Notes receivable - impaired 23 - - 23 Total assets at fair value $ 50,945 $ 1,535 $ 49,387 $ 23 Term loans payable $ 4,127 $ - $ 4,127 $ - Line of credit 2,206 - 2,206 - Total liabilities at fair value $ 6,333 $ - $ 6,333 $ - December 31, 2021 (in thousands) Total Level 1 Level 2 Level 3 Cash $ 1,256 $ 1,256 $ - $ - Notes receivable 4,027 - 4,027 - Accounts receivable 38,239 - 38,239 - Notes receivable - impaired 140 - 140 Total assets at fair value $ 43,662 $ 1,256 $ 42,266 $ 140 Term loan payable $ 3,066 $ - $ 3,066 $ - Line of credit 171 - 171 - Total liabilities at fair value $ 3,237 $ - $ 3,237 $ -

Note 2 - Acquisitions (Tables)

Note 2 - Acquisitions (Tables)	9 Months Ended
	Sep. 30, 2022
Notes Tables
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Cash consideration $ 17,851 Accounts receivable $ 13,418 Workers' compensation deposit 7,200 Franchise agreements 11,034 Customer lists 1,690 Other current assets 100 Workers' compensation claims liability (4,891 ) Accrued payroll (2,100 ) Current liabilities (740 ) Other liabilities (2,239 ) Bargain purchase (5,621 ) Purchase price allocation $ 17,851 Cash consideration $ 6,707 Net working capital payable 336 Total consideration $ 7,043 Customer lists $ 4,000 Accounts receivable 2,668 Goodwill 375 Purchase price allocation $ 7,043 Cash consideration $ 2,100 Note payable & net working capital payable 362 Total consideration $ 2,462 Customer relationships $ 1,600 Customer lists 200 Accounts receivable 462 Goodwill 200 Purchase price allocation $ 2,462 Cash consideration $ 9,600 Net working capital payable 328 Note payable 1,500 Total consideration $ 11,428 Customer relationships $ 7,700 Trade name 1,400 Accounts receivable 3,386 Other current assets 94 Goodwill 500 Current liabilities assumed (1,652 ) Purchase price allocation $ 11,428 Cash consideration $ 11,123 Franchise agreements 10,886 Notes receivable 237 Purchase price allocation $ 11,123 Cash consideration $ 3,283 Liabilities assumed 1,044 Transaction costs 23 Total consideration $ 4,350 Purchased software 3,200 Domain name 2,226 Deferred tax liability (1,076 ) Purchase price allocation $ 4,350 Cash consideration $ 1,480 Contingent consideration 382 Total consideration $ 1,862 Customer lists $ 1,862
Business Acquisition, Pro Forma Information [Table Text Block]	Three months ended Nine months ended September 30, 2022 September 30, 2021 September 30, 2022 September 30, 2021 Total revenue $ 9,361 $ 6,881 $ 26,794 $ 16,801 Net income 4,246 3,193 9,741 7,045 Basic earnings per share $ 0.31 $ 0.24 $ 0.72 $ 0.52 Basic weighted average shares outstanding 13,610 13,482 13,598 13,461 Diluted earnings per share $ 0.31 $ 0.24 $ 0.71 $ 0.52 Diluted weighted average shares outstanding 13,677 13,622 13,688 13,588 Three months ended Nine months ended September 30, 2022 September 30, 2021 September 30, 2022 September 30, 2021 Total revenue $ 9,361 $ 7,159 $ 26,940 $ 16,825 Net income 4,246 3,414 10,595 10,269 Basic earnings per share $ 0.31 $ 0.26 $ 0.78 $ 0.76 Basic weighted average shares outstanding 13,610 13,482 13,598 13,461 Diluted earnings per share $ 0.31 $ 0.26 $ 0.78 $ 0.76 Diluted weighted average shares outstanding 13,677 13,622 13,688 13,588 Three months ended Nine months ended September 30, 2022 September 30, 2021 September 30, 2022 September 30, 2021 Total revenue $ 9,361 $ 7,609 $ 27,146 $ 18,172 Net income 4,246 3,348 9,712 10,301 Basic earnings per share $ 0.31 $ 0.25 $ 0.71 $ 0.77 Basic weighted average shares outstanding 13,610 13,482 13,598 13,461 Diluted earnings per share $ 0.31 $ 0.25 $ 0.71 $ 0.76 Diluted weighted average shares outstanding 13,677 13,622 13,688 13,588 Three months ended Nine months ended September 30, 2022 September 30, 2021 September 30, 2022 September 30, 2021 Total revenue $ 9,361 $ 7,163 $ 26,982 $ 16,736 Net income 4,246 3,426 10,793 10,232 Basic earnings per share $ 0.31 $ 0.26 $ 0.79 $ 0.76 Basic weighted average shares outstanding 13,610 13,482 13,598 13,461 Diluted earnings per share $ 0.31 $ 0.26 $ 0.79 $ 0.75 Diluted weighted average shares outstanding 13,677 13,622 13,688 13,588
Disposal Groups, Including Discontinued Operations [Table Text Block]	Three months ended Nine months ended September 30, 2022 September 30, 2022 Revenue $ 302 $ 882 Cost of staffing services 171 501 Gross profit 131 381 SG&A 1 15 Net income before tax 130 366 Provision for income taxes 32 89 Net income $ 98 $ 277

Note 3 - Related Party Transa_2

Note 3 - Related Party Transactions (Tables)	9 Months Ended
	Sep. 30, 2022
Notes Tables
Schedule of Related Party Transactions [Table Text Block]	Three months ended Nine months ended September 30, 2022 September 30, 2021 September 30, 2022 September 30, 2021 Franchisee royalties $ 2,177 $ 1,137 $ 6,442 $ 3,914 September 30, 2022 December 31, 2021 Due to franchisee $ 1,468 $ 535 Risk management incentive program liability 446 703

Note 6 - Stockholders' Equity (

Note 6 - Stockholders' Equity (Tables)	9 Months Ended
	Sep. 30, 2022
Notes Tables
Dividends Declared [Table Text Block]	Declaration date Dividend Total paid March 1, 2021 $ 0.05 $ 680 June 1, 2021 0.06 817 September 1, 2021 0.06 822 December 1, 2021 0.06 822 March 1, 2022 0.06 822 June 1, 2022 0.06 827 September 1, 2022 0.06 827

Note 7 - Stock Based Compensa_2

Note 7 - Stock Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2022
Notes Tables
Share-Based Payment Arrangement, Restricted Stock and Restricted Stock Unit, Activity [Table Text Block]	Shares Weighted average grant date price Non-vested, December 31, 2021 196 $ 11.26 Granted 160 16.04 Vested (127 ) 11.28 Non-vested, September 30, 2022 229 14.59
Share-Based Payment Arrangement, Option, Activity [Table Text Block]	Number of shares underlying options Weighted average exercise price per share Weighted average grant date fair value Outstanding, December 31, 2021 13 $ 5.47 $ 2.98 Granted - - - Outstanding, September 30, 2022 13 5.47 2.98
Schedule of Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Grant Date Intrinsic Value [Table Text Block]	Number of shares underlying options Weighted average exercise price per share Weighted average remaining contractual life (years) Aggregate intrinsic value Outstanding and exercisable 13 $ 5.47 5.5 $ 96

Note 10 - Notes Receivable (Tab

Note 10 - Notes Receivable (Tables)	9 Months Ended
	Sep. 30, 2022
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	September 30, 2022 December 31, 2021 Note receivable $ 4,106 $ 4,268 Allowance for losses (405 ) (405 ) Notes receivable, net $ 3,701 $ 3,863 September 30, 2022 December 31, 2021 Note receivable $ 1,663 $ 1,805 Allowance for losses (1,640 ) (1,501 ) Notes receivable, net $ 23 $ 304

Note 1 - Overview and Summary_3

Note 1 - Overview and Summary of Significant Accounting Policies (Details Textual) shares in Thousands, $ in Thousands									3 Months Ended		9 Months Ended		12 Months Ended
	Feb. 28, 2022 USD ($)	Feb. 21, 2022 USD ($)	Jan. 24, 2022 USD ($)	Jan. 19, 2022 USD ($)	Dec. 06, 2021 USD ($)	Oct. 01, 2021 USD ($)	Mar. 22, 2021 USD ($)	Mar. 01, 2021 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($) shares	Sep. 30, 2021 USD ($) shares	Dec. 31, 2021 USD ($)
Number of Offices									225		225
Number of States in which Entity Operates									38		38
Entity Number of Employees									75,000		75,000
Accounts Receivable, Allowance for Credit Loss, Ending Balance									$ 27		$ 27		$ 26
Royalty Fees, Percentage of Payroll									4.50%		4.50%
Revenue, Percentage of Gross Margin									18%		18%
License Fee, Percentage of Gross Margin									9%		9%
Financing Receivable, Allowance for Credit Loss, Ending Balance									$ 405		$ 405		405
Impairment Reserve on Notes Receivable									1,600		1,600		1,500
Impairment of Intangible Assets (Excluding Goodwill), Total											$ 0		$ 0
Number of Reporting Units											1
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares) | shares											240	229
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay											4%
Defined Contribution Plan, Cost									$ 16	$ 14	$ 47	$ 41
First Three Percent [Member]
Defined Contribution Plan, Employer Matching Contribution, Percent of Match											100%
Beyond Three Percent [Member]
Defined Contribution Plan, Employer Matching Contribution, Percent of Match											50%
Minimum [Member]
Percentage of Sales for Services									6%		6%
Finite-Lived Intangible Asset, Useful Life (Year)											7 years
Minimum [Member] | Franchise [Member]
Percentage of Sales for Services									5%		5%
Maximum [Member]
Percentage of Sales for Services									8%		8%
Finite-Lived Intangible Asset, Useful Life (Year)											15 years
Maximum [Member] | Franchise [Member]
Percentage of Sales for Services									8%		8%
Link Staffing Acquisition [Member]
Significant Changes, Franchises Purchased During Period							35
Asset Acquisition, Consideration Transferred, Total							$ 11,123
License Fee, Percentage of Gross Margin							9%		9%		9%
Recruit Media [Member]
Asset Acquisition, Consideration Transferred, Total						$ 4,350
Asset Acqusition, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Liability						$ 1,076
Dental Power Staffing [Member]
Asset Acquisition, Consideration Transferred, Total					$ 1,862
Asset Acquisition, Consideration Transferred, Contingent Consideration					$ 382
Temporary Alternatives [Member]
Significant Changes, Franchises Purchased During Period			3
Business Combination, Consideration Transferred, Total			$ 7,043
Business Combination, Consideration Transferred, Liabilities Incurred			$ 336
Dubin [Member]
Business Combination, Consideration Transferred, Total		$ 2,462		$ 2,500
Business Combination, Consideration Transferred, Liabilities Incurred		362
Dubin [Member] | Adjusted Net Working Capital Payable [Member]
Business Combination, Consideration Transferred, Liabilities Incurred		62
Dubin [Member] | Notes Payable, Other Payables [Member]
Business Combination, Consideration Transferred, Liabilities Incurred		$ 300
Northbound [Member]
Business Combination, Consideration Transferred, Total	$ 11,428
Northbound [Member] | Adjusted Net Working Capital Payable [Member]
Business Combination, Consideration Transferred, Liabilities Incurred	328
Northbound [Member] | Notes Payable, Other Payables [Member]
Business Combination, Consideration Transferred, Liabilities Incurred	$ 1,500
Snelling Staffing Acquisition [Member]
Business Combination, Consideration Transferred, Total								$ 17,851

Note 1 - Overview and Summary_4

Note 1 - Overview and Summary of Significant Accounting Policies - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Revenue	$ 7,433	$ 6,540	$ 21,226	$ 15,250
HireQuest Direct [Member]
Revenue	4,360	4,045	12,310	9,957
HireQuest, Snelling, DriverQuest, & Northbound [Member]
Revenue	$ 3,073	$ 2,495	$ 8,916	$ 5,293

Note 1 - Overview and Summary_5

Note 1 - Overview and Summary of Significant Accounting Policies - Intangible Assets (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Total finite-lived intangible assets	$ 28,470	$ 26,121
Finite-lived, accumulated amortization	(2,814)	(1,421)
Total finite-lived intangible assets, net	25,656	24,700
Total intangible assets	32,096	28,347
Total intangible assets	29,282	26,926
Domain Name [Member]
indefinite-lived intangible assets	2,226	2,226
Trade Names [Member]
indefinite-lived intangible assets	$ 1,400	0
Franchise Agreements [Member]
Estimated useful life (Year)	15 years
Total finite-lived intangible assets	$ 19,916	19,916
Finite-lived, accumulated amortization	(2,202)	(1,068)
Total finite-lived intangible assets, net	$ 17,714	18,848
Customer Lists [Member]
Estimated useful life (Year)	10 years
Total finite-lived intangible assets	$ 3,462	2,089
Finite-lived, accumulated amortization	(155)	(239)
Total finite-lived intangible assets, net	$ 3,307	1,850
Purchased Software [Member]
Estimated useful life (Year)	7 years
Total finite-lived intangible assets	$ 3,200	3,200
Finite-lived, accumulated amortization	(457)	(114)
Total finite-lived intangible assets, net	$ 2,743	3,086
Internally Developed Software [Member]
Estimated useful life (Year)	7 years
Total finite-lived intangible assets	$ 1,892	916
Finite-lived, accumulated amortization	0	0
Total finite-lived intangible assets, net	$ 1,892	$ 916

Note 1 - Overview and Summary_6

Note 1 - Overview and Summary of Significant Accounting Policies - Goodwill (Details) - USD ($) $ in Thousands	7 Months Ended	8 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2022	Sep. 30, 2022	Sep. 30, 2022
Goodwill balance				$ 0
Goodwill balance	$ 1,075	$ 1,075	$ 1,075	1,075
Temporary Alternatives [Member]
Goodwill balance		375
Goodwill recorded on acquisition		$ 375		375
Dubin [Member]
Goodwill recorded on acquisition			$ 200	200
Northbound [Member]
Goodwill balance	500
Goodwill recorded on acquisition	$ 500			$ 500

Note 1 - Overview and Summary_7

Note 1 - Overview and Summary of Significant Accounting Policies - Diluted Common Shares Outstanding (Details) - shares shares in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Basic (in shares)	13,610	13,482	13,598	13,461
Dilutive effects of unvested restricted stock and stock options (in shares)	67	140	90	127
Weighted average number of common shares used in diluted net income per common share (in shares)	13,677	13,622	13,688	13,588

Note 1 - Overview and Summary_8

Note 1 - Overview and Summary of Significant Accounting Policies - Fair Value of Cash, Notes Receivable and Accounts Receivable (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Cash	$ 1,535	$ 1,256
Notes receivable, net	3,700	3,900
Fair Value, Inputs, Level 1 [Member]
Cash	1,535	1,256
Notes receivable, net	0	0
Accounts receivable	0	0
Notes receivable - impaired	0	0
Total assets at fair value	1,535	1,256
Line of credit	0	0
Total liabilities at fair value	0	0
Fair Value, Inputs, Level 1 [Member] | Term Loan [Member]
Term loans payable	0	0
Fair Value, Inputs, Level 2 [Member]
Cash	0	0
Notes receivable, net	3,701	4,027
Accounts receivable	45,686	38,239
Notes receivable - impaired	0
Total assets at fair value	49,387	42,266
Line of credit	2,206	171
Total liabilities at fair value	6,333	3,237
Fair Value, Inputs, Level 2 [Member] | Term Loan [Member]
Term loans payable	4,127	3,066
Fair Value, Inputs, Level 3 [Member]
Cash	0	0
Notes receivable, net	0	0
Accounts receivable	0	0
Notes receivable - impaired	23	140
Total assets at fair value	23	140
Line of credit	0	0
Total liabilities at fair value	0	0
Fair Value, Inputs, Level 3 [Member] | Term Loan [Member]
Term loans payable	0	0
Reported Value Measurement [Member]
Cash	1,535	1,256
Notes receivable, net	3,701	4,027
Accounts receivable	45,686	38,239
Notes receivable - impaired	23	140
Total assets at fair value	50,945	43,662
Line of credit	2,206	171
Total liabilities at fair value	6,333	3,237
Reported Value Measurement [Member] | Term Loan [Member]
Term loans payable	$ 4,127	$ 3,066

Note 2 - Acquisitions (Details

Note 2 - Acquisitions (Details Textual) $ in Thousands									3 Months Ended			7 Months Ended	8 Months Ended		9 Months Ended		10 Months Ended
	Feb. 28, 2022 USD ($)	Feb. 21, 2022 USD ($)	Jan. 24, 2022 USD ($)	Jan. 19, 2022 USD ($)	Dec. 06, 2021 USD ($)	Oct. 01, 2021 USD ($)	Mar. 22, 2021 USD ($)	Mar. 01, 2021 USD ($)	Sep. 30, 2022 USD ($)	Mar. 31, 2022 USD ($)	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($)	Dec. 31, 2021 USD ($)	Mar. 31, 2021
Gross Profit, Total									$ 8,238		$ 6,881				$ 23,962	$ 15,991
Proceeds from Divestiture of Businesses															$ 9,317	997
License Fee, Percentage of Gross Margin									9%			9%	9%	9%	9%		9%
Link Staffing Acquisition [Member]
Significant Changes, Franchises Purchased During Period							35
Payments to Acquire Productive Assets, Total							$ 11,123
License Fee, Percentage of Gross Margin							9%		9%			9%	9%	9%	9%		9%
Asset Acquisition, Consideration Transferred, Total							$ 11,123
Recruit Media [Member]
Payments to Acquire Productive Assets, Total						$ 3,283	11,100
Asset Acquisition, Consideration Transferred, Total						$ 4,350
Dental Power Staffing [Member]
Payments to Acquire Productive Assets, Total					$ 1,480
Asset Acquisition, Consideration Transferred, Total					$ 1,862
Payment for Contingent Consideration Liability, Financing Activities																	$ 159
Other Miscellaneous Income [Member] | Link Staffing Acquisition [Member]
Gain (Loss) on Disposition of Assets Acquired in Acquisition							$ (1,900)
Term Loan in Connection with Northbound Acquisition [Member]
Debt Instrument, Interest Rate, Stated Percentage	4%
Debt Instrument, Face Amount	$ 1,500
Debt Instrument, Term (Month)	36 months
Snelling Staffing Acquisition [Member]
Business Combination, Consideration Transferred, Total								$ 17,851
Business Combination, Advances for Accrued Payroll								$ 2,100
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Financial Assets																		$ 1,100
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Other Current Assets																		(9)
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Financial Liabilities																		77
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Other Liabilities																		217
Business Combination, Bargain Purchase, Gain Recognized, Amount																		$ 662
Gross Profit, Total									$ 1,100						$ 3,400
Number of Locations Sold								10
Financing Receivable, before Allowance for Credit Loss, Total								$ 1,000
Proceeds from Divestiture of Businesses								$ 1,000
Number of Remaining Locations Owned																			0
Royalty Fee, Percentage of Gross Margin								9%							9%
Snelling Staffing Acquisition [Member] | Other Miscellaneous Income [Member]
Gain (Loss) on Disposition of Assets Acquired in Acquisition											$ 0					$ 638
Snelling Staffing Acquisition [Member] | ONTARIO
Precentage of Revenue Generated From Locations								1.50%
Snelling Staffing Acquisition [Member] | Tracy and Lathrop [Member]
Precentage of Revenue Generated From Locations								2.50%
Snelling Staffing Acquisition [Member] | Princeton [Member]
Precentage of Revenue Generated From Locations								2%
Snelling Staffing Acquisition [Member] | Promissory Note in Connection With Acquisition [Member]
Debt Instrument, Interest Rate, Stated Percentage								6%
Temporary Alternatives [Member]
Business Combination, Consideration Transferred, Total			$ 7,043
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Financial Assets														$ (3)
Gross Profit, Total									72						$ 252
Proceeds from Divestiture of Businesses															2,900
Significant Changes, Franchises Purchased During Period			3
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Intangibles														(375)
Goodwill, Acquired During Period														$ 375	375
Business Combination, Consideration Transferred, Liabilities Incurred			$ 336
Temporary Alternatives [Member] | Other Miscellaneous Income [Member]
Gain (Loss) on Disposition of Assets Acquired in Acquisition															(1,100)
Temporary Alternatives [Member] | Other Miscellaneous Income [Member] | Previously Reported [Member]
Gain (Loss) on Disposition of Assets Acquired in Acquisition										$ (1,500)
Temporary Alternatives [Member] | Other Miscellaneous Income [Member] | Revision of Prior Period, Adjustment [Member]
Gain (Loss) on Disposition of Assets Acquired in Acquisition															375
Dubin [Member]
Business Combination, Consideration Transferred, Total		$ 2,462		$ 2,500
Gross Profit, Total									56						107
Proceeds from Divestiture of Businesses										350
Goodwill, Acquired During Period													$ 200		200
Business Combination, Consideration Transferred, Liabilities Incurred		362
Dubin [Member] | Notes Payable, Other Payables [Member]
Business Combination, Consideration Transferred, Liabilities Incurred		$ 300
Dubin [Member] | Customer Relationships [Member]
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Intangibles													972
Dubin [Member] | Customer Lists [Member]
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Intangibles													$ (772)
Dubin [Member] | Other Miscellaneous Income [Member]
Gain (Loss) on Disposition of Assets Acquired in Acquisition										150
Dubin [Member] | Other Miscellaneous Income [Member] | Previously Reported [Member]
Gain (Loss) on Disposition of Assets Acquired in Acquisition										(478)
Dubin [Member] | Other Miscellaneous Income [Member] | Revision of Prior Period, Adjustment [Member]
Gain (Loss) on Disposition of Assets Acquired in Acquisition															628
Northbound [Member]
Business Combination, Consideration Transferred, Total	$ 11,428
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Financial Assets												$ 363
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Other Current Assets												(34)
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Other Liabilities												64
Gross Profit, Total									$ 286						717
Proceeds from Divestiture of Businesses										6,400
Goodwill, Acquired During Period												500			500
Northbound [Member] | Notes Payable, Other Payables [Member]
Business Combination, Consideration Transferred, Liabilities Incurred	$ 1,500
Northbound [Member] | Customer Relationships [Member]
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Intangibles												(389)
Northbound [Member] | Trade Names [Member]
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Intangibles												$ (111)
Northbound [Member] | Other Miscellaneous Income [Member]
Gain (Loss) on Disposition of Assets Acquired in Acquisition										(1,300)
Northbound [Member] | Other Miscellaneous Income [Member] | Previously Reported [Member]
Gain (Loss) on Disposition of Assets Acquired in Acquisition										$ (1,700)
Northbound [Member] | Other Miscellaneous Income [Member] | Revision of Prior Period, Adjustment [Member]
Gain (Loss) on Disposition of Assets Acquired in Acquisition															$ 389

Note 2 - Acquisitions - Identif

Note 2 - Acquisitions - Identifiable Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands									9 Months Ended
	Feb. 28, 2022	Feb. 21, 2022	Jan. 24, 2022	Jan. 19, 2022	Dec. 06, 2021	Oct. 01, 2021	Mar. 22, 2021	Mar. 01, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Cash consideration									$ 19,133	$ 28,973
Cash consideration									19,133	$ 28,973
Goodwill									$ 1,075		$ 0
Link Staffing Acquisition [Member]
Cash consideration							$ 11,123
Notes receivable							237
Asset Acquisition, Consideration Transferred, Total							11,123
Payments to Acquire Productive Assets, Total							11,123
Total consideration							11,123
Link Staffing Acquisition [Member] | Franchise Agreements [Member]
Franchise agreements							10,886
Recruit Media [Member]
Cash consideration						$ 3,283	11,100
Asset Acquisition, Consideration Transferred, Total						4,350
Payments to Acquire Productive Assets, Total						3,283	$ 11,100
Liabilities assumed						1,044
Transaction costs						23
Total consideration						4,350
Purchased software						3,200
Domain name						2,226
Deferred tax liability						$ (1,076)
Dental Power Staffing [Member]
Cash consideration					$ 1,480
Franchise agreements					1,862
Asset Acquisition, Consideration Transferred, Total					1,862
Payments to Acquire Productive Assets, Total					1,480
Total consideration					1,862
Contingent consideration					$ 382
Snelling Staffing Acquisition [Member]
Cash consideration								$ 17,851
Accounts receivable								13,418
Workers' compensation deposit								7,200
Other current assets								100
Workers' compensation claims liability								(4,891)
Accrued payroll								(2,100)
Current liabilities								(740)
Other liabilities								(2,239)
Bargain purchase								(5,621)
Business Combination, Consideration Transferred, Total								17,851
Cash consideration								17,851
Total consideration								17,851
Snelling Staffing Acquisition [Member] | Franchise Agreements [Member]
Identifiable intangible assets								11,034
Snelling Staffing Acquisition [Member] | Customer Lists [Member]
Identifiable intangible assets								$ 1,690
Temporary Alternatives [Member]
Cash consideration			$ 6,707
Accounts receivable			2,668
Business Combination, Consideration Transferred, Total			7,043
Cash consideration			6,707
Business Combination, Consideration Transferred, Liabilities Incurred			336
Total consideration			7,043
Goodwill			375
Purchase price allocation			7,043
Temporary Alternatives [Member] | Customer Lists [Member]
Identifiable intangible assets			$ 4,000
Dubin [Member]
Cash consideration		$ 2,100
Accounts receivable		462
Business Combination, Consideration Transferred, Total		2,462		$ 2,500
Cash consideration		2,100
Business Combination, Consideration Transferred, Liabilities Incurred		362
Total consideration		2,462		$ 2,500
Goodwill		200
Dubin [Member] | Notes Payable, Other Payables [Member]
Business Combination, Consideration Transferred, Liabilities Incurred		300
Dubin [Member] | Customer Lists [Member]
Identifiable intangible assets		200
Dubin [Member] | Customer Relationships [Member]
Identifiable intangible assets		1,600
Dubin [Member] | Adjusted Net Working Capital Payable [Member]
Business Combination, Consideration Transferred, Liabilities Incurred		$ 62
Northbound [Member]
Cash consideration	$ 9,600
Accounts receivable	3,386
Other current assets	94
Current liabilities	(1,652)
Business Combination, Consideration Transferred, Total	11,428
Cash consideration	9,600
Total consideration	11,428
Goodwill	500
Northbound [Member] | Notes Payable, Other Payables [Member]
Business Combination, Consideration Transferred, Liabilities Incurred	1,500
Northbound [Member] | Customer Relationships [Member]
Identifiable intangible assets	7,700
Northbound [Member] | Trade Names [Member]
Identifiable intangible assets	1,400
Northbound [Member] | Adjusted Net Working Capital Payable [Member]
Business Combination, Consideration Transferred, Liabilities Incurred	$ 328

Note 2 - Acquisitions - Pro For

Note 2 - Acquisitions - Pro Forma Information (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Snelling Staffing Acquisition [Member]
Total revenue	$ 9,361	$ 6,881	$ 26,794	$ 16,801
Net income	$ 4,246	$ 3,193	$ 9,741	$ 7,045
Basic earnings per share (in dollars per share)	$ 0.31	$ 0.24	$ 0.72	$ 0.52
Basic weighted average shares outstanding (in shares)	13,610	13,482	13,598	13,461
Diluted earnings per share (in dollars per share)	$ 0.31	$ 0.24	$ 0.71	$ 0.52
Diluted weighted average shares outstanding (in shares)	13,677	13,622	13,688	13,588
Temporary Alternatives [Member]
Total revenue	$ 9,361	$ 7,159	$ 26,940	$ 16,825
Net income	$ 4,246	$ 3,414	$ 10,595	$ 10,269
Basic earnings per share (in dollars per share)	$ 0.31	$ 0.26	$ 0.78	$ 0.76
Basic weighted average shares outstanding (in shares)	13,610	13,482	13,598	13,461
Diluted earnings per share (in dollars per share)	$ 0.31	$ 0.26	$ 0.78	$ 0.76
Diluted weighted average shares outstanding (in shares)	13,677	13,622	13,688	13,588
Dubin [Member]
Total revenue	$ 9,361	$ 7,609	$ 27,146	$ 18,172
Net income	$ 4,246	$ 3,348	$ 9,712	$ 10,301
Basic earnings per share (in dollars per share)	$ 0.31	$ 0.25	$ 0.71	$ 0.77
Basic weighted average shares outstanding (in shares)	13,610	13,482	13,598	13,461
Diluted earnings per share (in dollars per share)	$ 0.31	$ 0.25	$ 0.71	$ 0.76
Diluted weighted average shares outstanding (in shares)	13,677	13,622	13,688	13,588
Northbound [Member]
Total revenue	$ 9,361	$ 7,163	$ 26,982	$ 16,736
Net income	$ 4,246	$ 3,426	$ 10,793	$ 10,232
Basic earnings per share (in dollars per share)	$ 0.31	$ 0.26	$ 0.79	$ 0.76
Basic weighted average shares outstanding (in shares)	13,610	13,482	13,598	13,461
Diluted earnings per share (in dollars per share)	$ 0.31	$ 0.26	$ 0.79	$ 0.75
Diluted weighted average shares outstanding (in shares)	13,677	13,622	13,688	13,588

Note 2 - Acquisitions - Discont

Note 2 - Acquisitions - Discontinued Operations (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Provision for income taxes	$ 32		$ 89		$ 0
Net income	98	$ 0	277	$ 0
Discontinued Operations [Member]
Revenue	302		882
Cost of staffing services	171		501
Gross profit	131		381
SG&A	1		15
Net income before tax	130		366
Provision for income taxes	32		89
Net income	$ 98		$ 277

Note 3 - Related Party Transa_3

Note 3 - Related Party Transactions (Details Textual) $ in Thousands		3 Months Ended			9 Months Ended
	Mar. 01, 2021 USD ($)	Sep. 30, 2022 USD ($)	Mar. 31, 2022 USD ($)	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Mar. 31, 2021 USD ($)
Franchised and Owned Branch Locations					225
Proceeds from Divestiture of Businesses					$ 9,317	$ 997
Northbound [Member]
Proceeds from Divestiture of Businesses			$ 6,400
Snelling Staffing Acquisition [Member]
Proceeds from Divestiture of Businesses	$ 1,000
Jackson Insurance Agency and Bass Underwriters Inc [Member]
Notes Receivable, Related Parties							$ 5,300
Related Party Transaction, Expenses from Transactions with Related Party		$ 0		$ 117	252	701
Insurance Technologies [Member]
Related Party Transaction, Expenses from Transactions with Related Party		$ 82		$ 5	$ 119	$ 198
Worlds Franchisees [Member]
Number of Worlds Franchises					26
Franchised and Owned Branch Locations					64
Worlds Franchisees [Member] | Temporary Alternatives and Northbound [Member]
Proceeds from Divestiture of Businesses					$ 2,900
Gain (Loss) on Disposition of Assets Acquired in Acquisition					(1,100)
Worlds Franchisees [Member] | Northbound [Member]
Proceeds from Divestiture of Businesses					6,400
Gain (Loss) on Disposition of Assets Acquired in Acquisition					(1,300)
Worlds Franchisees [Member] | Snelling Staffing Acquisition [Member]
Proceeds from Divestiture of Businesses					81
Gain (Loss) on Disposition of Assets Acquired in Acquisition					$ 81

Note 3 - Related Party Transa_4

Note 3 - Related Party Transactions - Related Party Balances (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Due to franchisees	$ 11,380		$ 11,380		$ 7,496
Worlds Franchisees [Member]
Franchisee royalties	2,177	$ 1,137	6,442	$ 3,914
Due to franchisees	1,468		1,468		535
Risk management incentive program liability	$ 446		$ 446		$ 703

Note 4 - Line of Credit and T_2

Note 4 - Line of Credit and Term Loans (Details Textual) $ in Thousands		1 Months Ended	9 Months Ended
	Feb. 28, 2022 USD ($)	Jun. 30, 2021 USD ($)	Sep. 30, 2022 USD ($)	Jul. 31, 2019 USD ($)
Line of Credit Facility, Interest Rate at Period End			4.90%
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage			0.25%
Line of Credit, Fixed Coverage Ratio			1.25
Line of Credit, Leverage Ratio			3%
Proceeds from Issuance of Debt		$ 3,200
Obligations to Workers' Compensation Insurance Carrier [Member]
Letters of Credit Outstanding, Amount			$ 10,700
Paycard Funding Account [Member]
Letters of Credit Outstanding, Amount			500
Northbound Term Loan [Member]
Letters of Credit Outstanding, Amount			$ 177
London Interbank Offered Rate (LIBOR) [Member] | Minimum [Member]
Debt Instrument, Basis Spread on Variable Rate			1.25%
London Interbank Offered Rate (LIBOR) [Member] | Maximum [Member]
Debt Instrument, Basis Spread on Variable Rate			1.75%
Base Rate [Member] | Minimum [Member]
Debt Instrument, Basis Spread on Variable Rate			0.25%
Base Rate [Member] | Maximum [Member]
Debt Instrument, Basis Spread on Variable Rate			0.75%
Term Loan [Member]
Debt Instrument, Face Amount		$ 3,200
Debt Instrument, Interest Rate, Effective Percentage			5.10%
Debt Instrument, Term (Month)			15 years
Term Loan [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate		2%
Term Loan in Connection with Northbound Acquisition [Member]
Debt Instrument, Face Amount	$ 1,500
Debt Instrument, Term (Month)	36 months
Debt Instrument, Interest Rate, Stated Percentage	4%
Truist [Member]
Line of Credit Facility, Maximum Borrowing Capacity		$ 60,000		$ 30,000
Letter of Credit [Member]
Line of Credit Facility, Maximum Borrowing Capacity		$ 20,000

Note 5 - Workers' Compensatio_2

Note 5 - Workers' Compensation Insurance and Reserves (Details Textual) $ in Millions	Mar. 14, 2021 USD ($)
Maximum [Member]
Insurance for Covered Losses and Expenses	$ 0.5

Note 6 - Stockholders' Equity -

Note 6 - Stockholders' Equity - Common Share Dividends (Details) - USD ($) $ / shares in Units, $ in Thousands								9 Months Ended
	Sep. 01, 2022	Jun. 01, 2022	Mar. 01, 2022	Dec. 01, 2021	Sep. 01, 2021	Jun. 01, 2021	Mar. 01, 2021	Sep. 30, 2022	Sep. 30, 2021
Dividend (in dollars per share)	$ 0.06	$ 0.06	$ 0.06	$ 0.06	$ 0.06	$ 0.06	$ 0.05
Total paid	$ 827	$ 827	$ 822	$ 822	$ 822	$ 817	$ 680	$ 2,479	$ 2,318

Note 7 - Stock Based Compensa_3

Note 7 - Stock Based Compensation (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	3 Months Ended	9 Months Ended		12 Months Ended
	Sep. 30, 2019	Sep. 30, 2022	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2019
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)			13,000		13,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Nonvested, Number of Shares, Ending Balance (in shares)		0	0		0
Share Price (in dollars per share)		$ 14.09	$ 14.09
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total		$ 2,000	$ 2,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)			3 years 10 months 24 days
Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)			127
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)			160
The 2019 Plan [Member] | Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)						1,500,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant Pursuant to Exercise of Incentive Stock Options (in shares)						1,000,000
The 2019 Plan [Member] | Share-Based Payment Arrangement, Option [Member] | Employee or Consultant [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)						250,000
The 2019 Plan [Member] | Share-Based Payment Arrangement, Option [Member] | Non-employee Director [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)						50,000
The 2019 Plan [Member] | Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Shares Issued in Period (in shares)			53,805
The 2019 Plan [Member] | Restricted Stock [Member] | Board of Directors [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Shares Issued in Period (in shares)		12,512		45,929
Stock Issued During Period, Value, Issued for Services		$ 205		$ 913
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)		10,532		43,274
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Month)		3 months		3 months
The 2019 Plan [Member] | Restricted Stock [Member] | An Employee [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Shares Issued in Period (in shares)			94,871
Stock Issued During Period, Value, Issued for Services			$ 1,500
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)			41,066
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Month)			3 months
The 2019 Plan [Member] | Restricted Stock [Member] | Chief Executive Officer [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Shares Issued in Period (in shares)			50,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Month)			4 years
The 2019 Plan [Member] | Restricted Stock [Member] | Workforce for Services [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Shares Issued in Period (in shares)			28,735
Stock Issued During Period, Value, Issued for Services			$ 537
Share Purchase Match Program [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Matching Percentage of Common Stock Purchased	20%
Share-based Compensation Arrangement by Share-based Payment Award, Matching of Common Stock Purchased per Individual Within a Calendar Year	$ 25
Share-Based Compensation Arrangement by Share-Based Payment Award, Shares Issued in Period (in shares)			10,000	5,000
Shares Granted, Value, Share-Based Payment Arrangement, before Forfeiture			$ 151	$ 73
Share Purchase Match Program [Member] | Restricted Stock [Member] | Board of Directors [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Shares Issued in Period (in shares)		1,980		2,280
Stock Issued During Period, Value, Issued for Services				$ 34
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)				2,655
Share Purchase Match Program [Member] | Restricted Stock [Member] | Chief Executive Officer [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)			3,805
Share Purchase Match Program [Member] | Restricted Stock [Member] | Certain Key Employees [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Shares Issued in Period (in shares)				50,000
Stock Issued During Period, Value, Issued for Services				$ 919
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Month)				4 years
Share Purchase Match Program [Member] | Restricted Stock [Member] | Certain Key Employees [Member] | Share-Based Payment Arrangement, Tranche One [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Rights, Percentage				50%
Share Purchase Match Program [Member] | Restricted Stock [Member] | Certain Key Employees [Member] | Share-Based Payment Arrangement, Tranche Two [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Rights, Percentage				6.25%

Note 7 - Stock Based Compensa_4

Note 7 - Stock Based Compensation - Summary of Restricted Stock Activity (Details) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Vested, shares (in shares)	(13,000)	(13,000)
Restricted Stock [Member]
Non-vested, shares (in shares)	196
Non-vested, Weighted average grant date price (in dollars per share)	$ 11.26
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	160
Granted, Weighted average grant date price (in dollars per share)	$ 16.04
Vested, shares (in shares)	(127)
Vested, Weighted average grant date price (in dollars per share)	$ 11.28
Non-vested, shares (in shares)	229	196
Non-vested, Weighted average grant date price (in dollars per share)	$ 14.59	$ 11.26

Note 7 - Stock Based Compensa_5

Note 7 - Stock Based Compensation - Summary of Stock Options (Details) shares in Thousands	9 Months Ended
	Sep. 30, 2022 $ / shares shares
Outstanding, shares (in shares) | shares	13
Outstanding, Weighted average exercise price per shar (in dollars per share)	$ 5.47
Outstanding, Weighted average grant date fair value	2.98
Granted, shares (in shares) | shares	0
Granted, Weighted average exercise price per shar (in dollars per share)	$ 0
Granted, Weighted average grant date fair value (in dollars per share)	$ 0
Outstanding, shares (in shares) | shares	13
Outstanding, Weighted average exercise price per shar (in dollars per share)	$ 5.47
Outstanding, Weighted average grant date fair value	2.98

Note 7 - Stock Based Compensa_6

Note 7 - Stock Based Compensation - Summary of Intrinsic Value (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	9 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Outstanding, number of shares underling options (in shares)	13	13
Outstanding, weighted average exercise price per share (in dollars per share)	$ 5.47	$ 5.47
Outstanding, weighted average remaining contractual life (Year)	5 years 6 months
Outstanding, aggregate intrinsic value	$ 96

Note 8 - Commitments and Cont_2

Note 8 - Commitments and Contingencies (Details Textual) $ in Millions	Dec. 31, 2021 USD ($)
Due from Affiliates	$ 2.9

Note 9 - Income Tax (Details Te

Note 9 - Income Tax (Details Textual) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Effective Income Tax Rate Reconciliation, Percent, Total	18.60%	9.20%	16.60%	4.10%
Discontinued Operation, Tax Effect of Discontinued Operation	$ 32		$ 89		$ 0

Note 10 - Notes Receivable (Det

Note 10 - Notes Receivable (Details Textual) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
	Mar. 01, 2021	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Mar. 22, 2021
Financing Receivable, after Allowance for Credit Loss, Total		$ 3,700		$ 3,700		$ 3,900
Interest Income, Operating, Total		51	$ 54	198	$ 285
Financing Receivable, Allowance for Credit Loss, Ending Balance		$ 405		$ 405		$ 405
License Fee, Percentage of Gross Margin		9%		9%
Link Staffing Acquisition [Member]
License Fee, Percentage of Gross Margin		9%		9%			9%
Receivable in Connection With Sale of California Locations [Member]
Financing Receivable, after Allowance for Credit Loss, Total		$ 71		$ 71
Notes Receivable, Interest Fixed Rate				6%
Notes From Non-franchisees [member]
Interest Income, Operating, Total		$ 0	$ 0	$ 0	$ 83
Snelling Staffing Acquisition [Member]
Royalty Fee, Percentage of Gross Margin	9%			9%
Minimum [Member]
Notes Receivable, Interest Fixed Rate				6%
Maximum [Member]
Notes Receivable, Interest Fixed Rate				10%

Note 10 - Notes Receivable - No

Note 10 - Notes Receivable - Notes Receivable (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Allowance for losses	$ (405)	$ (405)
Notes receivable, net	3,700	3,900
Notes Receivable to Franchisees [Member]
Note receivable	4,106	4,268
Allowance for losses	(405)	(405)
Notes receivable, net	3,701	3,863
HQI_Impaired [Member]
Note receivable	1,663	1,805
Allowance for losses	(1,640)	(1,501)
Notes receivable, net	$ 23	$ 304