Mastech Digital (MHH) 10-Q8 Nov 132013 Q3 Quarterly reportFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
Document and Entity Information	Sep. 30, 2013	Oct. 31, 2013
Document And Entity Information [Abstract]	'	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	30-Sep-13	'
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'Q3	'
Entity Registrant Name	'Mastech Holdings, Inc.	'
Entity Central Index Key	'0001437226	'
Current Fiscal Year End Date	'--12-31	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	3,359,546

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Income Statement [Abstract]	'	'	'	'
Revenues	$28,283	$22,774	$78,418	$67,295
Cost of revenues	22,948	18,405	63,739	54,623
Gross profit	5,335	4,369	14,679	12,672
Selling, general and administrative expenses	3,659	3,508	10,902	10,544
Income from operations	1,676	861	3,777	2,128
Interest income (expense), net	-23	-17	-77	-50
Other income (expense), net	-42	52	4	29
Income from continuing operations before income taxes	1,611	896	3,704	2,107
Income tax expense	612	335	1,396	793
Income from continuing operations	999	561	2,308	1,314
Income from discontinued operations net of tax expense of $22, $39, $68 and $82	39	40	94	97
Gain on sale of discontinued operations, net of tax expense of $43, nil, $43 and nil	442	'	442	'
Income from discontinued operations	481	40	536	97
Net income	$1,480	$601	$2,844	$1,411
Basic:	'	'	'	'
Continuing operations	$0.30	$0.18	$0.69	$0.40
Discontinued operations	$0.14	$0.01	$0.16	$0.03
Total	$0.44	$0.19	$0.85	$0.43
Diluted:	'	'	'	'
Continuing operations	$0.29	$0.17	$0.67	$0.39
Discontinued operations	$0.14	$0.01	$0.16	$0.03
Total	$0.43	$0.18	$0.83	$0.42
Weighted average common shares outstanding:	'	'	'	'
Basic	3,352	3,176	3,346	3,271
Diluted	3,456	3,277	3,441	3,376

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Operations (Parenthetical) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Income Statement [Abstract]	'	'	'	'
Income from discontinued operations, tax expense	$22	$39	$68	$82
Gain on sale of discontinued operations, tax expense	$43	'	$43	'

Condensed_Consolidated_Stateme2

Condensed Consolidated Statements of Comprehensive Income (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Amounts Reclassified Out Of Accumulated Other Comprehensive Income Loss [Abstract]	'	'	'	'
Net income	$1,480	$601	$2,844	$1,411
Other comprehensive income (loss):	'	'	'	'
Net unrealized gain/(loss) on cash flow hedges	20	71	-75	75
Income tax (expense)/benefit	-8	-28	29	-30
Total other comprehensive income (loss),net of taxes	12	43	-46	45
Total comprehensive income	$1,492	$644	$2,798	$1,456

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012
Current assets:	'	'
Cash and cash equivalents	$1,614	$659
Accounts receivable, net of allowance for uncollectible accounts of $358 in 2013 and $438 in 2012	9,580	10,864
Unbilled receivables	6,244	2,927
Prepaid and other current assets	866	788
Deferred income taxes	156	153
Total current assets	18,460	15,391
Equipment, enterprise software, and leasehold improvements, at cost:	'	'
Equipment	1,669	1,788
Enterprise software	720	720
Leasehold improvements	547	555
Total equipment, enterprise software, and leasehold improvements	2,936	3,063
Less - accumulated depreciation	-2,753	-2,814
Net equipment, enterprise software, and leasehold improvements	183	249
Intangible assets, net	'	24
Deferred financing costs, net	25	46
Non-current deposits	211	214
Goodwill	'	405
Deferred income taxes	178	91
Total assets	19,057	16,420
Current liabilities:	'	'
Short-term borrowings	'	2,610
Accounts payable	2,539	1,984
Accrued payroll and related costs	6,077	4,424
Other accrued liabilities	412	342
Deferred revenue	42	173
Total current liabilities	9,070	9,533
Total Liabilities	9,070	9,533
Commitments and contingent liabilities (Note 3)	'	'
Shareholders' equity:	'	'
Preferred Stock, no par value; 20,000,000 shares authorized; none outstanding	'	'
Common Stock, par value $.01; 100,000,000 shares authorized and 3,945,913 shares issued as of September 30, 2013 and 3,925,395 shares issued as of December 31, 2012	40	39
Additional paid-in-capital	11,353	11,036
Retained earnings (deficit)	1,763	-1,081
Accumulated other comprehensive income (loss)	-38	8
Treasury stock, at cost; 586,367 shares as of September 30, 2013 and 584,172 shares as of December 31, 2012	-3,131	-3,115
Total shareholders' equity	9,987	6,887
Total liabilities and shareholders' equity	$19,057	$16,420

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, except Share data, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012
Statement Of Financial Position [Abstract]	'	'
Accounts receivable, allowance for uncollectible accounts	$358	$438
Preferred Stock, par value	'	'
Preferred Stock, shares authorized	20,000,000	20,000,000
Preferred Stock, shares outstanding	'	'
Common stock, par value	$0.01	$0.01
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	3,945,913	3,925,395
Treasury stock, shares	586,367	584,172

Condensed_Consolidated_Stateme3

Condensed Consolidated Statements of Cash Flows (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
OPERATING ACTIVITIES:	'	'
Net income	$2,844	$1,411
Adjustments to reconcile net income to net cash provided by (used in) operating activities of continuing operations:	'	'
Net income from discontinued operations, net of tax	-536	-97
Depreciation and amortization	123	125
Interest amortization of deferred financing costs	21	20
Stock-based compensation expense	257	152
Deferred income taxes, net	-65	26
(Gain) loss on derivative contract	21	-25
Loss on capital asset retirements	1	'
Working capital items:	'	'
Accounts receivable and unbilled receivables	-3,301	-2,049
Prepaid and other current assets	-265	-294
Accounts payable	644	-537
Accrued payroll and related costs	2,016	1,377
Other accrued liabilities	-41	18
Deferred revenue	-125	-2
Net cash flows provided by operating activities of continuing operations	1,594	125
Net cash flows provided by (used in) operating activities of discontinued operations	979	-112
Net cash flows provided by operating activities	2,573	13
INVESTING ACTIVITIES:	'	'
Recovery of non-current deposits	14	3
Capital expenditures	-78	-116
Net cash flows (used in) investing activities of continuing operations	-64	-113
Net cash flows provided by investing activities of discontinued operations	996	11
Net cash flows provided by (used in) investing activities	932	-102
FINANCING ACTIVITIES:	'	'
Proceeds from (payment of) short-term borrowings, net	-2,610	'
Purchase of treasury stock	-16	-2,522
Proceeds from the exercise of stock options	16	67
Increase in excess tax benefits related to stock options, net	60	42
Net cash flows (used in) financing activities of continuing operations	-2,550	-2,413
Net cash flows (used in) financing activities of discontinued operations	'	'
Net cash flows (used in) financing activities	-2,550	-2,413
Net change in cash and cash equivalents	955	-2,502
Cash and cash equivalents, beginning of period	659	5,755
Cash and cash equivalents, end of period	$1,614	$3,253

Description_of_Business_and_Ba

Description of Business and Basis of Presentation	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Description of Business and Basis of Presentation	'
	1	Description of Business and Basis of Presentation:
	References in this Quarterly Report on 10-Q to “we”, “our”, “Mastech” or “the Company” refer collectively to Mastech Holdings, Inc. and its wholly-owned operating subsidiaries, which are included in these Condensed Consolidated Financial Statements.
	Recent Developments
	In August 2013, the Company sold its healthcare staffing business to Accountable Healthcare Staffing, Inc., as more fully described in Note 2 “Discontinued Operations” of these Notes to the Condensed Consolidated Financial Statements. The Condensed Consolidated Statements of Operations and Cash Flows for all periods presented have been recast to reflect the healthcare staffing business as discontinued operations.
	On October 30, 2013, the Company announced that its Board of Directors approved a five-for-four (25 percent) stock split and declared a special cash dividend of $0.50 per post-split share of common stock. The record date for the stock split is November 15, 2013. Shareholders of record as of such date will receive one new share of common stock for every four shares that they own. The distribution of the new shares will be made on November 29, 2013. The cash dividend will be paid on December 20, 2013 to shareholders of record at the close of December 9, 2013.
	Description of Business
	We are a provider of IT staffing services. Our IT staffing business combines technical expertise with business process experience to deliver a broad range of services within business intelligence / data warehousing; web services; enterprise resource planning & customer resource management; and eBusiness solutions. We work with businesses and institutions with significant IT spending and recurring staffing needs. We also support smaller organizations with their “project focused” temporary IT staffing requirements. Our services span a broad range of industry verticals including: automotive; consumer products; education; financial services; government; healthcare; manufacturing; retail; technology; telecommunications; transportation; and utilities.
	Basis of Presentation
	The accompanying Condensed Consolidated Financial Statements (the “Financial Statements”) have been prepared by management in accordance with U.S. generally accepted accounting principles (“GAAP”) for interim financial information and applicable rules and regulations of the Securities and Exchange Commission (the “SEC”). Accordingly, they do not include all of the information and disclosures required by U.S. GAAP for complete consolidated financial statements. In the opinion of management, all adjustments, consisting principally of normal recurring adjustments, considered necessary for a fair presentation have been included. The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and the accompanying notes. Actual results could differ from these estimates. These financial statements should be read in conjunction with the Company’s audited consolidated financial statements and accompanying notes for the year ended December 31, 2012, included in our Annual Report on Form 10-K filed with the SEC on March 22, 2013. Additionally, our operating results for the three months and nine months ended September 30, 2013 are not necessarily indicative of the results that can be expected for the year ending December 31, 2013 or for any other period.
	Principles of Consolidation
	The Condensed Consolidated Financial Statements include the accounts of the Company and its wholly-owned subsidiaries. All material intercompany transactions and balances have been eliminated in consolidation. The Company utilizes the equity method of accounting, as prescribed by ASC Topic 323 “The Equity Method of Accounting for Investments in Common Stock”, when it is able to exercise significant management influence over the entity’s operations, which generally occurs when Mastech has an ownership interest of between 20% and 50% in an entity. The cost method of accounting is used when the Company does not exercise significant management influence, generally when Mastech has an ownership interest of less than 20%.

	Critical Accounting Policies
	Please refer to Note 1 “Summary of Significant Accounting Policies” of the Consolidated Financial Statements and “Management’s Discussion and Analysis of Financial Condition and Results of Operations – Critical Accounting Policies” in our Annual Report on Form 10-K for the year ended December 31, 2012 for a more detailed discussion of our significant accounting policies and critical accounting estimates. Other than discontinued operations discussed below, there were no material changes to these critical accounting policies during the nine months ended September 30, 2013.
	Discontinued Operations: In August 2013, the Company sold its healthcare staffing business to Accountable Staffing Healthcare, Inc. The healthcare staffing business meets the criteria for being reported as a discontinued operation. Accordingly, the Condensed Consolidated Statements of Operations and Cash Flows for all periods presented have been recast to reflect the presentation of discontinued operations. The carrying value of assets and liabilities of discontinued operations that have been retained by the Company are disclosed below in Note 2 “Discontinued Operations” in these Notes to the Condensed Consolidated Financial Statements. These assets, net of liabilities, are expected to be monetized by the Company with the next 12-month period. Unless otherwise indicated, all disclosures and amounts in these Notes to the Condensed Consolidated Financial Statements relate to the Company’s continuing operations.
	Segment Reporting
	The Company has one reportable segment in accordance with ASC Topic 280 “Disclosures About Segments of an Enterprise and Related Information”.

Discontinued_Operations

Discontinued Operations	9 Months Ended
Discontinued Operations	Sep. 30, 2013
Discontinued Operations And Disposal Groups [Abstract]	'
Discontinued Operations	'
	2	Discontinued Operations
	In August 2013, the Company sold its healthcare staffing business to Accountable Healthcare Staffing, Inc. Under the terms of the Sales and Purchase Agreement the purchase price totaled $1.15 million and consisted of $1 million cash consideration at closing, plus the assumption of certain liabilities by the buyer. Total net assets sold excluded cash balances on hand, accounts receivables and other current assets which approximated $1.5 million, net of current liabilities retained by the Company, at the transaction date.
	The healthcare staffing business meets the criteria for being reported as a discontinued operations and has been segregated from continuing operations. Accordingly, the Condensed Consolidated Statements of Operations and Cash Flows for all periods presented have been recast to reflect the presentation of discontinued operations. Unless otherwise indicated, all disclosures in these Notes to Condensed Consolidated Financial Statements relate to the Company’s continuing operations.
	The carrying value of assets and liabilities of discontinued operations included in the September 30, 2013 and December 31, 2012 Condensed Consolidated Balance Sheets were as follows (in thousands):


			At			At
			September 30,			December 31,
			2013			2012
	ASSETS:
	Accounts receivables		$	495		$	1,763
	Prepaid and other current assets			103			143
	Deferred income taxes			33			8
	Non-current deposits			23			13
	Fixed assets, net			—			21
	Goodwill and other intangibles			—			429

	Total			654			2,377

	LIABILITIES:
	Accounts payable			68			157
	Accrued payroll and related cost			—			362
	Other accrued liabilities			317			134

	Total			385			653

	TOTAL NET ASSETS		$	269		$	1,724


	The Condensed Statements of Operations of discontinued operations were as follows (in thousands):


			Three Months Ended					Nine Months Ended
			September 30,					September 30,
			2013			2012		2013		2012
	Revenues		$	1,253		$	2,855	$	7,058	$	8,100
	Costs of revenues			1,045			2,339		5,856		6,598

	Gross profit			208			516		1,202		1,502
	Selling, general and administrative expenses			147			437		1,040		1,323

	Income before income taxes			61			79		162		179
	Income tax expense			22			39		68		82

	Net income		$	39		$	40	$	94	$	97

	The gain on the sale of the healthcare business was as follows (in thousands):


			Three Months Ended					Nine Months Ended
			September 30,					September 30,
			2013			2012		2013		2012
	Pretax gain on sale transaction		$	485		$	—	$	485	$	—
	Income tax expense			43			—		43		—

	Net gain		$	442		$	—	$	442	$	—

	Income tax expense on the sale transaction included the utilization of $147,000 of tax benefits (capital loss carry-forwards) which were previously deemed non-realizable by the Company.

	The cash flows provided by (used in) discontinued operations were as follows (in thousands):


			Nine Months Ended
September 30,
				2013			2012
OPERATING ACTIVITIES:
Net income from discontinued operations		$	536		$	97
Adjustments to reconcile net income to net cash provided by (used in) operating activities of discontinued operations:
Depreciation and amortization			16			31
Bad debt (credit) expense			(25	)		—
Stock-based compensation expense			(15	)		9
Deferred income taxes, net			(25	)		5
(Gain) on sale of discontinued operations, net of tax			(442	)		—
Working capital items:
Accounts receivable and unbilled receivables			1,291			(417	)
Prepaid and other current assets			41			5
Accounts payable			(89	)		135
Accrued payroll and related costs			(363	)		(16	)
Other accrued liabilities			54			39

Total cash provided by (used in) operating activities of discontinued operations			979			(112	)

INVESTING ACTIVITIES:
Recovery of (increase in) non-current deposits			(10	)		21
Capital expenditures			(3	)		(10	)
Proceeds from sale of discontinued operations			1,009			—

Total cash provided by investing activities of discontinued operations			996			11

FINANCING ACTIVITIES:
None			—			—

Total cash flow provided by (used in) discontinued operations		$	1,975		$	(101	)

Commitments_and_Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2013
Commitments And Contingencies Disclosure [Abstract]	'
Commitments and Contingencies	'
	3	Commitments and Contingencies
	Lease Commitments
	The Company rents certain office space and equipment under non-cancelable leases which provides for future minimum rental payments. Total lease commitments have not materially changed from the amounts disclosed in the Company’s 2012 Annual Report on Form 10-K.
	Contingencies
	In the ordinary course of our business, the Company is involved in a number of lawsuits and administrative proceedings. While uncertainties are inherent in the final outcome of these matters, the Company’s management believes, after consultation with legal counsel, that the disposition of these proceedings should not have a material adverse effect on our financial position, results of operations or cash flows.

Employee_Benefit_Plan

Employee Benefit Plan	9 Months Ended
	Sep. 30, 2013
Compensation And Retirement Disclosure [Abstract]	'
Employee Benefit Plan	'
	4	Employee Benefit Plan
	The Company provides an Employee Retirement Savings Plan (the “Retirement Plan”) under Section 401(k) of the Internal Revenue Code of 1986, as amended (the “Code”) that covers substantially all U.S. based salaried employees. Employees may contribute a percentage of eligible compensation to the Plan, subject to certain limits under the Code. For the nine months ended September 30, 2013 and September 30, 2012, the Company did not provide for any matching contributions.

Mastech_Stock_Incentive_Plan

Mastech Stock Incentive Plan	9 Months Ended
	Sep. 30, 2013
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]	'
Mastech Stock Incentive Plan	'
	5	Mastech Stock Incentive Plan
	In 2008, the Company adopted a Stock Incentive Plan (the “Plan”) which provides that up to 800,000 shares of the Company’s common stock shall be allocated for issuance to directors, officers and key personnel. Grants under the Plan can be made in the form of stock options, stock appreciation rights, performance shares or stock awards. During the three and nine months ended September 30, 2013, there were -0- and 50,000 performance share grants made under this Plan. For the three and nine months ended September 30, 2012, the Company granted 155,000 performance shares to various directors, officers and key employees.
	As of September 30, 2013, there were 48,317 shares available for grant under the Plan.

StockBased_Compensation

Stock-Based Compensation	9 Months Ended
	Sep. 30, 2013
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]	'
Stock-Based Compensation	'
	6	Stock-Based Compensation
	Stock-based compensation expense for the three months ended September 30, 2013 and 2012 was $90,000 and $76,000, respectively, and for the nine months ended September 30, 2013 and 2012 was $257,000 and $152,000, respectively. Stock-based compensation expense is included in selling, general and administrative expenses in the Condensed Consolidated Statements of Operations.
	During the three and nine months ended September 30, 2013, the Company issued 14,001 shares and 20,518 shares related to the exercise of stock options and vesting of restricted stock grants. During the three and nine months ended September 30, 2012, the Company issued 17,092 and 47,725 shares related to exercise of stock options and vesting of restricted stock grants.

Income_Taxes

Income Taxes	9 Months Ended
Income Taxes	Sep. 30, 2013
Income Tax Disclosure [Abstract]	'
Income Taxes	'
	7	Income Taxes
	The components of income before income taxes from continuing operations, as shown in the accompanying Condensed Consolidated Financial Statements, consisted of the following for the three and six months ended September 30, 2013 and 2012:


			Three Months Ended					Nine Months Ended
			September 30,					September 30,
			2013		2012			2013			2012
			(Amounts in Thousands)					(Amounts in Thousands)
	Income before income taxes:
	Domestic		$	1,611	$	896		$	3,704		$	2,107
	Foreign			—		—			—			—

	Income before income taxes		$	1,611	$	896		$	3,704		$	2,107

	The provision for income taxes from continuing operations, as shown in the accompanying Condensed Consolidated Financial Statements, consisted of the following for the three and nine months ended September 30, 2013 and 2012:


			Three Months Ended					Nine Months Ended
			September 30,					September 30,
			2013		2012			2013			2012
			(Amounts in Thousands)					(Amounts in Thousands)
	Current provision:
	Federal		$	543	$	295		$	1,330		$	630
	State			58		20			131			49

	Total current provision			601		315			1,461			679

	Deferred provision:
	Federal			10		18			(57	)		101
	State			1		2			(8	)		13

	Total deferred provision (benefit)			11		20			(65	)		114

	Total provision for income taxes		$	612	$	335		$	1,396		$	793


	The reconciliation of income taxes computed using the statutory U.S. income tax rate and the provision for income taxes from continuing operations for the three and nine months ended September 30, 2013 and 2012 were as follows (amounts in thousands):


			Three Months Ended					Three Months Ended
			September 30, 2013					September 30, 2012
	Income taxes computed at the federal statutory rate		$	548		34	%	$	305			34	%
	State income taxes, net of federal tax benefit			59		3.7			22			2.5
	Other – net			5		0.3			8			0.9

			$	612		38	%	$	335			37.4	%



			Nine Months Ended					Nine Months Ended
			September 30, 2013					September 30, 2012
	Income taxes computed at the federal statutory rate		$	1,259		34	%	$	716			34	%
	State income taxes, net of federal tax benefit			123		3.3			62			2.9
	Other – net			14		0.4			15			0.7

			$	1,396		37.7	%	$	793			37.6	%

	A reconciliation of the beginning and ending amounts of unrecognized tax benefits related to uncertain tax positions, including interest and penalties, are as follows:


	(Amounts in thousands)		Nine Months Ended
	(Amounts in thousands)		September 30, 2013
	Balance as of December 31, 2012		$	78
Additions related to current period			28
Additions related to prior periods			—
Reductions related to prior periods			—

Balance as of September 30, 2013		$	106

Although it is difficult to anticipate the final outcome of these uncertain tax positions, the Company believes that the total amount of unrecognized tax benefits could be reduced by approximately $32,000 during the next twelve months due to the expiration of the statute of limitations.

Derivative_Instruments_and_Hed

Derivative Instruments and Hedging Activities

9 Months Ended

Sep. 30, 2013

Derivative Instruments And Hedging Activities Disclosure [Abstract]

Derivative Instruments and Hedging Activities

Commencing in June 2012, the Company entered into foreign currency forward contracts (“derivative contracts”) to mitigate and manage the risk of changes in foreign exchange rates related to highly probable expenditures in support of its Indian-based global recruitment operations. These forward contracts have been designated as cash flow hedging instruments and qualified as effective hedges at inception under ASC Topic 815, “Derivatives and Hedging”.

All derivatives are recognized on the balance sheet at fair value. The effective portion of the changes in fair value on these instruments is recorded in other comprehensive income (loss) and is reclassified into the Consolidated Statements of Operations on the same line item and in the same period in which the underlying hedge transaction affects earnings. Changes in the fair value of these instruments deemed ineffective are recognized in the Consolidated Statements of Operations as foreign exchange gains (losses). Hedge effectiveness is assessed based on changes in the fair value of the forward contracts related to the difference between the spot price and the forward price. Forward points (premiums/discounts) are excluded from the assessment of hedge effectiveness and are recognized in the Consolidated Statements of Operations as foreign exchange gains/(losses).

As of September 30, 2013, the Company’s outstanding contracts mature in fifteen monthly installments of 10 million rupees per month through December 2014, meet the qualifying criteria for hedge accounting and have been deemed to be effective. Accordingly, the Company has recorded other comprehensive pretax (losses) of ($62,000) as of September 30, 2013.

The following table presents information related to foreign currency forward contracts held by the Company:

Outstanding hedge transactions qualifying for hedge accounting as of September 30, 2013 (amounts in thousands):

Maturity Date

Rupee Strike Price

Amount

Net Unrealized

Ranges

Gain/(Loss)

September 30, 2013

Forward contracts USD:

From:

October 21, 2013

57.6

To:

December 22, 2014

70.41

Total

2,320

(62

)

The effect of derivative instruments on the Condensed Consolidated Statements of Operations and Comprehensive Income are as follows (in thousands):

Derivatives in ASC Topic 815 Cash Flow

Amount of

Location of

Amount of

Location of

Amount of

Hedging Relationships

Gain / (Loss)

recognized in OCI

reclassified from

reclassified in

recognized in

on Derivatives

Accumulated OCI

Income(Expense)

to Income(Expense)

on Derivatives

(Effective Portion)

(Ineffective Portion/Amounts excluded from

effectiveness testing)

For the Three Months Ended September 30, 2013:

Currency Forward Contracts

SG&A Expense

(16

)

Other Income/

(40

)

(Expense)

For the Nine Months Ended September 30, 2013:

Currency Forward Contracts

(75

)

SG&A Expense

(12

)

Other Income/

(Expense)

For the Three Months Ended September 30, 2012:

Currency Forward Contracts

SG&A Expense

Other Income/

(Expense)

For the Nine Months Ended September 30, 2012:

Currency Forward Contracts

SG&A Expense

Other Income/

(Expense)

Information on the location and amounts of derivative fair values in the Condensed Consolidated Balance Sheets (in thousands):

September 30, 2013

December 31, 2012

Derivative Instruments

Balance Sheet Location

Fair Value

Balance Sheet Location

Fair Value

Currency Forward Contracts

Other Accrued Liabilities

Prepaid and Other Current Assets

The estimated amount of pretax losses as of September 30, 2013 that is expected to be reclassified from other comprehensive (loss) into earnings within the next 12 months is ($71,000).

Fair_Value_Measurements

Fair Value Measurements

9 Months Ended

Sep. 30, 2013

Fair Value Disclosures [Abstract]

Fair Value Measurements

The Company has adopted the provisions of ASC 820, “Fair Value Measurements and Disclosures” (“ASC 820”) related to certain financial and nonfinancial assets and liabilities. ASC 820 establishes the authoritative definition of fair value; sets out a framework for measuring fair value; and expands the required disclosures about fair value measurements. The valuation techniques required by ASC 820 are based on observable and unobservable inputs using the following three-tier hierarchy:

•

Level 1 – Inputs are observable quoted prices (unadjusted) in active markets for identical assets and liabilities.

•

Level 2 – Inputs are observable, other than quoted prices included in Level 1, such as quoted prices for similar assets and liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; or other inputs that are directly or indirectly observable in the marketplace.

•

Level 3 – Inputs are unobservable that are supported by little or no market activity.

At September 30, 2013, the Company carried the following financial assets and (liabilities) at fair value measured on a recurring basis (in thousands):

Fair Value as of September 30, 2013

Level 1

Level 2

Level 3

(Amounts in thousands)

Currency Forward Contracts

(56

)

Shareholders_Equity

Shareholders' Equity	9 Months Ended
	Sep. 30, 2013
Equity [Abstract]	'
Shareholders' Equity	'
	10	Shareholders’ Equity
	As of September 30, 2013, the Company had 413,633 shares available for purchase under its existing share repurchase program. Repurchases under the program may be made through open market purchases or privately negotiated transactions in accordance with applicable securities laws through December 22, 2014. During the three and nine months ended September 30, 2013, -0- and 2,195 shares were purchased under this program.

Revenue_Concentration

Revenue Concentration	9 Months Ended
	Sep. 30, 2013
Segment Reporting [Abstract]	'
Revenue Concentration	'
	11	Revenue Concentration
	For the three months ended September 30, 2013, the Company had one client that exceeded 10% of total revenue (Accenture =2.6%). For the three months ended September 30, 2012, the Company had three clients that exceeded 10% of total revenue (TEK Systems 12.3%, Kaiser Permanente =1.6%, and IBM =1.5%,). For the nine months ended September 30, 2013, the Company had one client that exceeded 10% of total revenue (Accenture =1.1%). For the nine months ended September 30, 2012, the Company had four clients that exceeded 10% of total revenue (IBM =3.4%, TEK Systems =2.2%, Kaiser Permanente =2.0%, and Accenture 10.1%).
	The Company’s top ten clients represented approximately 56% and 60% of total revenues for the three months ended September 30, 2013 and 2012, respectively. For the nine months ended September 30, 2013 and 2012, the Company’s top ten clients represented approximately 57% and 61% of total revenues, respectively.

Earnings_Per_Share

Earnings Per Share	9 Months Ended
	Sep. 30, 2013
Earnings Per Share [Abstract]	'
Earnings Per Share	'
	12	Earnings Per Share
	The computation of basic earnings per share (“EPS”) is based on the Company’s net income divided by the weighted average number of common shares outstanding. Diluted earnings per share, reflects the potential dilution that could occur if outstanding stock options were exercised. The dilutive effect of stock options was calculated using the treasury stock method.
	For the three months ended September 30, 2013 and 2012, the computation of diluted earnings per share does not include 0 and 50,000 stock options, respectively, as the effect of their inclusion would have been anti-dilutive. For the nine months ended September 30, 2013 and 2012, 0 and 50,000 stock options, respectively, were not included in the computation of earnings per share.

Severance_Charges

Severance Charges	9 Months Ended
	Sep. 30, 2013
Text Block [Abstract]	'
Severance Charges	'
	13	Severance Charges
	The Company incurred severance costs of $0 and $120,000 during the three and nine months ended September 30, 2012, related to a change in executive leadership. These costs are included as selling, general and administrative expense in the Company’s Condensed Consolidated Statements of Operations. No severance costs from continuing operations were incurred during the nine months ended September 30, 2013.

Subsequent_Events

Subsequent Events	9 Months Ended
	Sep. 30, 2013
Subsequent Events [Abstract]	'
Subsequent Events	'
	14	Subsequent Events
	On October 30, 2013, the Company announced that its Board of Directors approved a five-for-four (25 percent) stock split and declared a special cash dividend of $0.50 per post-split share of common stock. The record date for the stock split is November 15, 2013. Shareholders of record as of such date will receive one new share of common stock for every four shares that they own. The distribution of the new shares will be made on November 29, 2013. The cash dividend will be paid on December 20, 2013 to shareholders of record at the close of December 9, 2013. The financial statements herein do not reflect any adjustments that will result from the stock split effective November 15, 2013.

Recently_Issued_Accounting_Sta

Recently Issued Accounting Standards	9 Months Ended
	Sep. 30, 2013
Accounting Changes And Error Corrections [Abstract]	'
Recently Issued Accounting Standards	'
	15	Recently Issued Accounting Standards
	In July 2013, the FASB issued ASU No. 2013-11 – “Income Taxes – Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carry forward, a Similar Tax Loss, or a Tax Credit Carry forward Exists”. An unrecognized tax benefit, or a portion of an unrecognized tax benefit, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward, to the extent a net operating loss carryforward, a similar tax loss, or a tax credit carryforward is not available at the reporting date under the tax law of the applicable jurisdiction to settle any additional income taxes that would result from the disallowance of a tax position or the tax law of the applicable jurisdiction does not require the entity to use, and the entity does not intend to use, the deferred tax asset for such purpose, the unrecognized tax benefit should be presented in the financial statements as a liability and should not be combined with deferred tax assets. The assessment of whether a deferred tax asset is available is based on the unrecognized tax benefit and deferred tax asset that exist at the reporting date and should be made presuming disallowance of the tax position at the reporting date. For public entities, the amendments in this ASU are effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. The amendments should be applied prospectively to all unrecognized tax benefits that exist at the effective date. Early adoption is permitted and retrospective application is permitted. The Company does not expect adoption of this ASU to have a material impact on its consolidated financial statements.

Description_of_Business_and_Ba1

Description of Business and Basis of Presentation (Policies)	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Recent Developments	'
	Recent Developments
	In August 2013, the Company sold its healthcare staffing business to Accountable Healthcare Staffing, Inc., as more fully described in Note 2 “Discontinued Operations” of these Notes to the Condensed Consolidated Financial Statements. The Condensed Consolidated Statements of Operations and Cash Flows for all periods presented have been recast to reflect the healthcare staffing business as discontinued operations.
	On October 30, 2013, the Company announced that its Board of Directors approved a five-for-four (25 percent) stock split and declared a special cash dividend of $0.50 per post-split share of common stock. The record date for the stock split is November 15, 2013. Shareholders of record as of such date will receive one new share of common stock for every four shares that they own. The distribution of the new shares will be made on November 29, 2013. The cash dividend will be paid on December 20, 2013 to shareholders of record at the close of December 9, 2013.
Description of Business	'
	Description of Business
	We are a provider of IT staffing services. Our IT staffing business combines technical expertise with business process experience to deliver a broad range of services within business intelligence / data warehousing; web services; enterprise resource planning & customer resource management; and eBusiness solutions. We work with businesses and institutions with significant IT spending and recurring staffing needs. We also support smaller organizations with their “project focused” temporary IT staffing requirements. Our services span a broad range of industry verticals including: automotive; consumer products; education; financial services; government; healthcare; manufacturing; retail; technology; telecommunications; transportation; and utilities.
Basis of Presentation	'
	Basis of Presentation
	The accompanying Condensed Consolidated Financial Statements (the “Financial Statements”) have been prepared by management in accordance with U.S. generally accepted accounting principles (“GAAP”) for interim financial information and applicable rules and regulations of the Securities and Exchange Commission (the “SEC”). Accordingly, they do not include all of the information and disclosures required by U.S. GAAP for complete consolidated financial statements. In the opinion of management, all adjustments, consisting principally of normal recurring adjustments, considered necessary for a fair presentation have been included. The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and the accompanying notes. Actual results could differ from these estimates. These financial statements should be read in conjunction with the Company’s audited consolidated financial statements and accompanying notes for the year ended December 31, 2012, included in our Annual Report on Form 10-K filed with the SEC on March 22, 2013. Additionally, our operating results for the three months and nine months ended September 30, 2013 are not necessarily indicative of the results that can be expected for the year ending December 31, 2013 or for any other period.
Principles of Consolidation	'
	Principles of Consolidation
	The Condensed Consolidated Financial Statements include the accounts of the Company and its wholly-owned subsidiaries. All material intercompany transactions and balances have been eliminated in consolidation. The Company utilizes the equity method of accounting, as prescribed by ASC Topic 323 “The Equity Method of Accounting for Investments in Common Stock”, when it is able to exercise significant management influence over the entity’s operations, which generally occurs when Mastech has an ownership interest of between 20% and 50% in an entity. The cost method of accounting is used when the Company does not exercise significant management influence, generally when Mastech has an ownership interest of less than 20%.
Critical Accounting Policies	'
	Critical Accounting Policies
	Please refer to Note 1 “Summary of Significant Accounting Policies” of the Consolidated Financial Statements and “Management’s Discussion and Analysis of Financial Condition and Results of Operations – Critical Accounting Policies” in our Annual Report on Form 10-K for the year ended December 31, 2012 for a more detailed discussion of our significant accounting policies and critical accounting estimates. Other than discontinued operations discussed below, there were no material changes to these critical accounting policies during the nine months ended September 30, 2013.
Discontinued Operations	'
Discontinued Operations	Discontinued Operations: In August 2013, the Company sold its healthcare staffing business to Accountable Staffing Healthcare, Inc. The healthcare staffing business meets the criteria for being reported as a discontinued operation. Accordingly, the Condensed Consolidated Statements of Operations and Cash Flows for all periods presented have been recast to reflect the presentation of discontinued operations. The carrying value of assets and liabilities of discontinued operations that have been retained by the Company are disclosed below in Note 2 “Discontinued Operations” in these Notes to the Condensed Consolidated Financial Statements. These assets, net of liabilities, are expected to be monetized by the Company with the next 12-month period. Unless otherwise indicated, all disclosures and amounts in these Notes to the Condensed Consolidated Financial Statements relate to the Company’s continuing operations.
Segment Reporting	'
	Segment Reporting
	The Company has one reportable segment in accordance with ASC Topic 280 “Disclosures About Segments of an Enterprise and Related Information”.

Discontinued_Operations_Tables

Discontinued Operations (Tables)	9 Months Ended
Discontinued Operations (Tables)	Sep. 30, 2013
Discontinued Operations And Disposal Groups [Abstract]	'
Carrying Value of Assets and Liabilities of Discontinued Operations	'

		At			At
		September 30,			December 31,
		2013			2012
	ASSETS:
	Accounts receivables	$	495		$	1,763
	Prepaid and other current assets		103			143
	Deferred income taxes		33			8
	Non-current deposits		23			13
	Fixed assets, net		—			21
	Goodwill and other intangibles		—			429

	Total		654			2,377

	LIABILITIES:
	Accounts payable		68			157
	Accrued payroll and related cost		—			362
	Other accrued liabilities		317			134

	Total		385			653

	TOTAL NET ASSETS	$	269		$	1,724

Condensed Statements of Operations of Discontinued Operations	'

		Three Months Ended						Nine Months Ended
		September 30,						September 30,
		2013			2012			2013		2012
	Revenues	$	1,253		$	2,855		$	7,058	$	8,100
	Costs of revenues		1,045			2,339			5,856		6,598

	Gross profit		208			516			1,202		1,502
	Selling, general and administrative expenses		147			437			1,040		1,323

	Income before income taxes		61			79			162		179
	Income tax expense		22			39			68		82

	Net income	$	39		$	40		$	94	$	97

Sale of Healthcare Business	'

		Three Months Ended						Nine Months Ended
		September 30,						September 30,
		2013			2012			2013		2012
	Pretax gain on sale transaction	$	485		$	—		$	485	$	—
	Income tax expense		43			—			43		—

	Net gain	$	442		$	—		$	442	$	—

Cash Flows Provided by Discontinued Operations	'

		Nine Months Ended
		September 30,
		2013			2012
	OPERATING ACTIVITIES:
	Net income from discontinued operations	$	536		$	97
	Adjustments to reconcile net income to net cash provided by (used in) operating activities of discontinued operations:
	Depreciation and amortization		16			31
	Bad debt (credit) expense		(25	)		—
	Stock-based compensation expense		(15	)		9
	Deferred income taxes, net		(25	)		5
	(Gain) on sale of discontinued operations, net of tax		(442	)		—
	Working capital items:
	Accounts receivable and unbilled receivables		1,291			(417	)
	Prepaid and other current assets		41			5
	Accounts payable		(89	)		135
	Accrued payroll and related costs		(363	)		(16	)
	Other accrued liabilities		54			39

	Total cash provided by (used in) operating activities of discontinued operations		979			(112	)

	INVESTING ACTIVITIES:
	Recovery of (increase in) non-current deposits		(10	)		21
	Capital expenditures		(3	)		(10	)
	Proceeds from sale of discontinued operations		1,009			—

	Total cash provided by investing activities of discontinued operations		996			11

	FINANCING ACTIVITIES:
	None		—			—

	Total cash flow provided by (used in) discontinued operations	$	1,975		$	(101	)

Income_Taxes_Tables

Income Taxes (Tables)	9 Months Ended
Income Taxes (Tables)	Sep. 30, 2013
Income Tax Disclosure [Abstract]	'
Components of Income Before Income Taxes	'
	The components of income before income taxes from continuing operations, as shown in the accompanying Condensed Consolidated Financial Statements, consisted of the following for the three and six months ended September 30, 2013 and 2012:


		Three Months Ended					Nine Months Ended
		September 30,					September 30,
		2013		2012			2013			2012
		(Amounts in Thousands)					(Amounts in Thousands)
	Income before income taxes:
	Domestic	$	1,611	$	896		$	3,704		$	2,107
	Foreign		—		—			—			—

	Income before income taxes	$	1,611	$	896		$	3,704		$	2,107

Provision for Income Taxes	'
	The provision for income taxes from continuing operations, as shown in the accompanying Condensed Consolidated Financial Statements, consisted of the following for the three and nine months ended September 30, 2013 and 2012:


		Three Months Ended					Nine Months Ended
		September 30,					September 30,
		2013		2012			2013			2012
		(Amounts in Thousands)					(Amounts in Thousands)
	Current provision:
	Federal	$	543	$	295		$	1,330		$	630
	State		58		20			131			49

	Total current provision		601		315			1,461			679

	Deferred provision:
	Federal		10		18			(57	)		101
	State		1		2			(8	)		13

	Total deferred provision (benefit)		11		20			(65	)		114

	Total provision for income taxes	$	612	$	335		$	1,396		$	793

Reconciliation of Income Taxes	'
	The reconciliation of income taxes computed using the statutory U.S. income tax rate and the provision for income taxes from continuing operations for the three and nine months ended September 30, 2013 and 2012 were as follows (amounts in thousands):


		Three Months Ended					Three Months Ended
		September 30, 2013					September 30, 2012
	Income taxes computed at the federal statutory rate	$	548		34	%	$	305			34	%
	State income taxes, net of federal tax benefit		59		3.7			22			2.5
	Other – net		5		0.3			8			0.9

		$	612		38	%	$	335			37.4	%



		Nine Months Ended					Nine Months Ended
		September 30, 2013					September 30, 2012
	Income taxes computed at the federal statutory rate	$	1,259		34	%	$	716			34	%
	State income taxes, net of federal tax benefit		123		3.3			62			2.9
	Other – net		14		0.4			15			0.7

		$	1,396		37.7	%	$	793			37.6	%

Unrecognized Tax Benefits Related to Uncertain Tax Positions	'
	A reconciliation of the beginning and ending amounts of unrecognized tax benefits related to uncertain tax positions, including interest and penalties, are as follows:


	(Amounts in thousands)	Nine Months Ended
	(Amounts in thousands)	September 30, 2013
	Balance as of December 31, 2012	$	78
	Additions related to current period		28
	Additions related to prior periods		—
	Reductions related to prior periods		—

	Balance as of September 30, 2013	$	106

Derivative_Instruments_and_Hed1

Derivative Instruments and Hedging Activities (Tables)

9 Months Ended

Sep. 30, 2013

Derivative Instruments And Hedging Activities Disclosure [Abstract]

Schedule of Outstanding Hedge Transactions Qualifying for Hedge Accounting

Outstanding hedge transactions qualifying for hedge accounting as of September 30, 2013 (amounts in thousands):

Maturity Date

Rupee Strike Price

Amount

Net Unrealized

Ranges

Gain/(Loss)

September 30, 2013

Forward contracts USD:

From:

October 21, 2013

57.6

To:

December 22, 2014

70.41

Total

2,320

(62

)

Effect of Derivative Instruments on Consolidated Statements of Operations and Comprehensive Income

The effect of derivative instruments on the Condensed Consolidated Statements of Operations and Comprehensive Income are as follows (in thousands):

Derivatives in ASC Topic 815 Cash Flow

Amount of

Location of

Amount of

Location of

Amount of

Hedging Relationships

Gain / (Loss)

recognized in OCI

reclassified from

reclassified in

recognized in

on Derivatives

Accumulated OCI

Income(Expense)

to Income(Expense)

on Derivatives

(Effective Portion)

(Ineffective Portion/Amounts excluded from

effectiveness testing)

For the Three Months Ended September 30, 2013:

Currency Forward Contracts

SG&A Expense

(16

)

Other Income/

(40

)

(Expense)

For the Nine Months Ended September 30, 2013:

Currency Forward Contracts

(75

)

SG&A Expense

(12

)

Other Income/

(Expense)

For the Three Months Ended September 30, 2012:

Currency Forward Contracts

SG&A Expense

Other Income/

(Expense)

For the Nine Months Ended September 30, 2012:

Currency Forward Contracts

SG&A Expense

Other Income/

(Expense)

Information on Location and Amounts of Derivative Fair Values in Condensed Consolidated Balance Sheets

Information on the location and amounts of derivative fair values in the Condensed Consolidated Balance Sheets (in thousands):

September 30, 2013

December 31, 2012

Derivative Instruments

Balance Sheet Location

Fair Value

Balance Sheet Location

Fair Value

Currency Forward Contracts

Other Accrued Liabilities

Prepaid and Other Current Assets

Fair_Value_Measurements_Tables

Fair Value Measurements (Tables)

9 Months Ended

Sep. 30, 2013

Fair Value Disclosures [Abstract]

Summary of Financial Assets and Liabilities at Fair Value

At September 30, 2013, the Company carried the following financial assets and (liabilities) at fair value measured on a recurring basis (in thousands):

Fair Value as of September 30, 2013

Level 1

Level 2

Level 3

(Amounts in thousands)

Currency Forward Contracts

(56

)

Description_of_Business_and_Ba2

Description of Business and Basis of Presentation - Additional Information (Detail) (USD $)	9 Months Ended	1 Months Ended
	Sep. 30, 2013	Oct. 30, 2013	Sep. 30, 2013	Sep. 30, 2013
	Segment	Subsequent Events [Member]	Minimum [Member]	Maximum [Member]
Description Of Business And Basis Of Presentation [Line Items]	'	'	'	'
Stock split	'	1.25	'	'
Stock split in percent	'	25.00%	'	'
Cash dividend declared	'	$0.50	'	'
Ownership interest percentage to consider significant management influence	'	'	20.00%	50.00%
Cost method ownership interest	20.00%	'	'	'
Number of reportable segments	1	'	'	'

Discontinued_Operations_Additi

Discontinued Operations - Additional Information (Detail) (USD $)	1 Months Ended	3 Months Ended		9 Months Ended
	Aug. 31, 2013	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]	'	'	'	'	'
Aggregate purchase price	$1,150,000	'	'	'	'
Cash consideration	1,000,000	'	'	'	'
Total net assets sold excluded current asset	1,500,000	'	'	'	'
Utilization of tax benefit	'	612,000	335,000	1,396,000	793,000
Capital Loss Carryforward [Member]	'	'	'	'	'
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]	'	'	'	'	'
Utilization of tax benefit	'	'	'	$147,000	'

Discontinued_operations_Carryi

Discontinued operations - Carrying Value of Assets and Liabilities of Discontinued Operations (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012
ASSETS:	'	'
Accounts receivables	$9,580	$10,864
Prepaid and other current assets	866	788
Deferred income taxes	156	153
Non-current deposits	211	214
Fixed assets, net	183	249
Total assets	19,057	16,420
LIABILITIES:	'	'
Accounts payable	2,539	1,984
Accrued payroll and related cost	6,077	4,424
Total Liabilities	9,070	9,533
Healthcare Staffing [Member]	'	'
ASSETS:	'	'
Accounts receivables	495	1,763
Prepaid and other current assets	103	143
Deferred income taxes	33	8
Non-current deposits	23	13
Fixed assets, net	'	21
Goodwill and other intangibles	'	429
Total assets	654	2,377
LIABILITIES:	'	'
Accounts payable	68	157
Accrued payroll and related cost	'	362
Other accrued liabilities	317	134
Total Liabilities	385	653
TOTAL NET ASSETS	$269	$1,724

Discontinued_operations_Conden

Discontinued operations - Condensed Statements of Operations of Discontinued Operations (Detail) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]	'	'	'	'
Revenues	$28,283	$22,774	$78,418	$67,295
Costs of revenues	22,948	18,405	63,739	54,623
Gross profit	5,335	4,369	14,679	12,672
Selling, general and administrative expenses	3,659	3,508	10,902	10,544
Income tax expense	22	39	68	82
Net income	39	40	94	97
Healthcare Staffing [Member]	'	'	'	'
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]	'	'	'	'
Revenues	1,253	2,855	7,058	8,100
Costs of revenues	1,045	2,339	5,856	6,598
Gross profit	208	516	1,202	1,502
Selling, general and administrative expenses	147	437	1,040	1,323
Income before income taxes	61	79	162	179
Income tax expense	22	39	68	82
Net income	$39	$40	$94	$97

Discontinued_operations_Gain_o

Discontinued operations - Gain on Sale of Healthcare Business (Detail) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]	'	'	'	'
Income tax expense	$43	'	$43	'
Net gain	442	'	442	'
Healthcare Staffing [Member]	'	'	'	'
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]	'	'	'	'
Pretax gain on sale transaction	485	'	485	'
Income tax expense	43	'	43	'
Net gain	$442	'	$442	'

Discontinued_operations_Cash_F

Discontinued operations - Cash Flows Provided by (Used to) Discontinued Operations (Detail) (USD $)	1 Months Ended	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Aug. 31, 2013	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
OPERATING ACTIVITIES:	'	'	'	'	'
Net income from discontinued operations	'	$481	$40	$536	$97
Adjustments to reconcile net income to net cash provided by (used in) operating activities of discontinued operations:	'	'	'	'	'
Depreciation and amortization	'	'	'	123	125
Stock-based compensation expense	'	90	76	257	152
Deferred income taxes, net	'	'	'	-65	26
Working capital items:	'	'	'	'	'
Accounts receivable and unbilled receivables	'	'	'	-3,301	-2,049
Prepaid and other current assets	'	'	'	-265	-294
Accounts payable	'	'	'	644	-537
Accrued payroll and related costs	'	'	'	2,016	1,377
Other accrued liabilities	'	'	'	-41	18
Total cash provided by (used in) operating activities of discontinued operations	'	'	'	979	-112
INVESTING ACTIVITIES:	'	'	'	'	'
Recovery of (increase) in non-current deposits	'	'	'	14	3
Capital expenditures	'	'	'	-78	-116
Proceeds from sale of discontinued operations	1,000	'	'	'	'
Total cash provided by investing activities of discontinued operations	'	'	'	996	11
Healthcare Staffing [Member]	'	'	'	'	'
OPERATING ACTIVITIES:	'	'	'	'	'
Net income from discontinued operations	'	'	'	536	97
Adjustments to reconcile net income to net cash provided by (used in) operating activities of discontinued operations:	'	'	'	'	'
Depreciation and amortization	'	'	'	16	31
Bad debt (credit) expense	'	'	'	-25	'
Stock-based compensation expense	'	'	'	-15	9
Deferred income taxes, net	'	'	'	-25	5
(Gain) on sale of discontinued operations, net of tax	'	'	'	-442	'
Working capital items:	'	'	'	'	'
Accounts receivable and unbilled receivables	'	'	'	1,291	-417
Prepaid and other current assets	'	'	'	41	5
Accounts payable	'	'	'	-89	135
Accrued payroll and related costs	'	'	'	-363	-16
Other accrued liabilities	'	'	'	54	39
Total cash provided by (used in) operating activities of discontinued operations	'	'	'	979	-112
INVESTING ACTIVITIES:	'	'	'	'	'
Recovery of (increase) in non-current deposits	'	'	'	-10	21
Capital expenditures	'	'	'	-3	-10
Proceeds from sale of discontinued operations	'	'	'	1,009	'
Total cash provided by investing activities of discontinued operations	'	'	'	996	11
FINANCING ACTIVITIES:	'	'	'	'	'
Total cash flow provided by (used in) discontinued operations	'	'	'	$1,975	($101)

Employee_Benefit_Plan_Addition

Employee Benefit Plan - Additional Information (Detail) (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Compensation And Retirement Disclosure [Abstract]	'	'
Matching contributions	$0	$0

Mastech_Stock_Incentive_Plan_A

Mastech Stock Incentive Plan - Additional Information (Detail)	Sep. 30, 2013	Dec. 31, 2008	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
	Sep. 30, 2013	Dec. 31, 2008	Performance Shares [Member]	Performance Shares [Member]	Performance Shares [Member]	Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'	'	'
Shares allocated for issuance to directors, officers and key personnel	'	800,000	'	'	'	'
Number of stock options granted	'	'	0	155,000	50,000	155,000
Number of shares available for grant	48,317	'	'	'	'	'

StockBased_Compensation_Additi

Stock-Based Compensation - Additional Information (Detail) (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Share data, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]	'	'	'	'
Stock-based compensation expense	$90	$76	$257	$152
Number of shares issued related to exercise of stock options	14,001	17,092	20,518	47,725

Income_Taxes_Components_of_Inc

Income Taxes - Components of Income Before Income Taxes (Detail) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Income before income taxes:	'	'	'	'
Domestic	$1,611	$896	$3,704	$2,107
Foreign	'	'	'	'
Income before income taxes	$1,611	$896	$3,704	$2,107

Income_Taxes_Provision_for_Inc

Income Taxes - Provision for Income Taxes (Detail) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Current provision:	'	'	'	'
Federal	$543	$295	$1,330	$630
State	58	20	131	49
Total current provision	601	315	1,461	679
Deferred provision:	'	'	'	'
Federal	10	18	-57	101
State	1	2	-8	13
Total deferred provision (benefit)	11	20	-65	114
Total provision for income taxes	$612	$335	$1,396	$793

Income_Taxes_Reconciliation_of

Income Taxes - Reconciliation of Income Taxes (Detail) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Income Tax Disclosure [Abstract]	'	'	'	'
Income taxes computed at the federal statutory rate, Value	$548	$305	$1,259	$716
State income taxes, net of federal tax benefit, Value	59	22	123	62
Other - net	5	8	14	15
Total provision for income taxes	$612	$335	$1,396	$793
Income taxes computed at the federal statutory rate, Rate	34.00%	34.00%	34.00%	34.00%
State income taxes, net of federal tax benefit, Rate	3.70%	2.50%	3.30%	2.90%
Other - net	0.30%	0.90%	0.40%	0.70%
Effective for income tax rate, Total	38.00%	37.40%	37.70%	37.60%

Income_Taxes_Unrecognized_Tax_

Income Taxes - Unrecognized Tax Benefits Related to Uncertain Tax Positions (Detail) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013
Income Tax Disclosure [Abstract]	'
Unrecognized tax benefits, beginning balance	$78
Additions related to current period	28
Additions related to prior periods	'
Reductions related to prior periods	'
Unrecognized tax benefits, ending balance	$106

Income_Taxes_Additional_Inform

Income Taxes - Additional Information (Detail) (USD $)	9 Months Ended
Income Taxes - Additional Information (Detail) (USD $)	Sep. 30, 2013
Income Tax Disclosure [Abstract]	'
Total amount of unrecognized tax benefits	$32,000

Derivative_Instruments_and_Hed2

Derivative Instruments and Hedging Activities - Additional Information (Detail)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2013
	USD ($)	Maximum [Member]
	M	INR
Derivative [Line Items]	'	'
Number of equal monthly installments	15	'
Derivative instrument and hedging activities outstanding contract monthly installments amount	'	10,000,000
Contract maturity period	'2014-12	'
Comprehensive pretax loss recorded	-62,000	'
Estimated amount of pretax losses from other comprehensive loss	($71,000)	'

Derivative_Instruments_and_Hed3

Derivative Instruments and Hedging Activities - Schedule of Outstanding Hedge Transactions Qualifying for Hedge Accounting (Detail) (Currency Forward Contracts [Member], USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013
Derivative [Line Items]	'
Maturity Date From	21-Oct-13
Maturity Date To	22-Dec-14
Amount	$2,320
Unrealized Gain/(Loss) Accumulated OCI	($62)
Maximum [Member]	'
Derivative [Line Items]	'
Rupee Strike Price Ranges	57.6
Minimum [Member]	'
Derivative [Line Items]	'
Rupee Strike Price Ranges	70.41

Derivative_Instruments_and_Hed4

Derivative Instruments and Hedging Activities - Effect of Derivative Instruments on Consolidated Statements of Operations and Comprehensive Income (Detail) (Currency Forward Contracts [Member], Cash Flow Hedging Relationship [Member], USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Amount of Gain/(Loss) recognized in OCI on Derivatives	$20	$71	($75)	$75
SG&A [Member]	'	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Amount of Gain/(Loss) reclassified from Accumulated OCI to Income (Expense)	-16	5	-12	5
Other Income/(Expense) [Member]	'	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Amount of Gain/(Loss) recognized in Income (Expense) on Derivatives	($40)	$24	$1	$25

Derivative_Instruments_and_Hed5

Derivative Instruments and Hedging Activities - Information on Location and Amounts of Derivative Fair Values in Condensed Consolidated Balance Sheets (Detail) (Currency Forward Contracts [Member], Prepaid and Other Current Assets [Member], USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012
Currency Forward Contracts [Member] \| Prepaid and Other Current Assets [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative Asset / (Liability)	($56)	$41

Fair_Value_Measurements_Summar

Fair Value Measurements - Summary of Financial Assets and Liabilities at Fair Value (Detail) (USD $)	Sep. 30, 2013
In Thousands, unless otherwise specified	Sep. 30, 2013
Level 1 [Member]	'
Fair Value Of Assets And Liabilities Measured On Non Recurring Basis [Line Items]	'
Currency Forward Contracts	$0
Level 2 [Member]	'
Fair Value Of Assets And Liabilities Measured On Non Recurring Basis [Line Items]	'
Currency Forward Contracts	-56
Level 3 [Member]	'
Fair Value Of Assets And Liabilities Measured On Non Recurring Basis [Line Items]	'
Currency Forward Contracts	$0

Shareholders_Equity_Additional

Shareholders' Equity - Additional Information (Detail)	3 Months Ended	9 Months Ended
Shareholders' Equity - Additional Information (Detail)	Sep. 30, 2013	Sep. 30, 2013
Equity [Abstract]	'	'
Number of shares authorized to be repurchased	413,633	413,633
Shares purchased during period	0	2,195

Revenue_Concentration_Addition

Revenue Concentration - Additional Information (Detail)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
	Clients	Clients	Clients	Clients
Revenue, Major Customer [Line Items]	'	'	'	'
Number of clients	1	3	1	4
Minimum [Member]	'	'	'	'
Revenue, Major Customer [Line Items]	'	'	'	'
Concentration of revenues by client	10.00%	10.00%	10.00%	10.00%
Top Ten Clients [Member]	'	'	'	'
Revenue, Major Customer [Line Items]	'	'	'	'
Entity Wide Revenue Major Customer Percentage	56.00%	60.00%	57.00%	61.00%
IBM [Member]	'	'	'	'
Revenue, Major Customer [Line Items]	'	'	'	'
Entity Wide Revenue Major Customer Percentage	'	11.50%	'	13.40%
Accenture [Member]	'	'	'	'
Revenue, Major Customer [Line Items]	'	'	'	'
Entity Wide Revenue Major Customer Percentage	12.60%	'	11.10%	10.10%
TEK Systems [Member]	'	'	'	'
Revenue, Major Customer [Line Items]	'	'	'	'
Entity Wide Revenue Major Customer Percentage	'	12.30%	'	12.20%
Kaiser Permanente [Member]	'	'	'	'
Revenue, Major Customer [Line Items]	'	'	'	'
Entity Wide Revenue Major Customer Percentage	'	11.60%	'	12.00%

Earnings_Per_Share_Additional_

Earnings Per Share - Additional Information (Detail)	3 Months Ended		9 Months Ended
Earnings Per Share - Additional Information (Detail)	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Earnings Per Share [Abstract]	'	'	'	'
Anti-dilutive securities not included in computation of earnings per share	0	50,000	0	50,000

Severance_Charges_Additional_I

Severance Charges - Additional Information (Detail) (USD $)	3 Months Ended	9 Months Ended
Severance Charges - Additional Information (Detail) (USD $)	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Severance Charges [Abstract]	'	'	'
Severance cost	$0	$0	$120,000

Subsequent_Events_Additional_I

Subsequent Events - Additional Information (Detail) (Subsequent Events [Member], USD $)	1 Months Ended
	Oct. 30, 2013
Subsequent Events [Member]	'
Subsequent Event [Line Items]	'
Stock split	1.25
Stock split in percent	25.00%
Cash dividend declared	$0.50