Staffing 360 Solutions (STAF) 10-Q 14 Nov 17 2017 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2017	Nov. 14, 2017
Document And Entity Information [Abstract]
Entity Registrant Name	Staffing 360 Solutions, Inc.
Entity Central Index Key	1,499,717
Current Fiscal Year End Date	--12-30
Entity Filer Category	Smaller Reporting Company
Trading Symbol	STAF
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2017
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2,017
Entity Common Stock, Shares Outstanding		19,359,988

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Current Assets:
Cash and cash equivalents	$ 5,380	$ 650
Accounts receivable, net	33,797	22,274
Prepaid expenses and other current assets	1,174	613
Total Current Assets	40,351	23,537
Property and equipment, net	1,241	919
Identifiable intangible assets, net	16,199	9,149
Goodwill	33,362	15,779
Other assets	2,972	4,573
Total Assets	94,125	53,957
Current Liabilities:
Accounts payable and accrued expenses	22,151	18,110
Current portion of debt, net	367	3,639
Accounts receivable financing	23,076	15,605
Other current liabilities	1,247	1,274
Total Current Liabilities	46,841	38,628
Term loan - related party, net	36,574
Long-term debt, net	36,574	3,997
Other long-term liabilities	6,615	3,054
Total Liabilities	90,030	45,679
Commitments and contingencies
Series D Preferred Stock, 5,000 shares designated, $10,000 stated value, 0 and 93 shares issued and outstanding, as of September 30, 2017 and December 31, 2016, respectively		612
Staffing 360 Solutions, Inc. Equity:
Common stock, $0.00001 par value, 40,000,000 and 20,000,000 shares authorized as of September 30, 2017 and December 31, 2016, respectively; 19,188,820 and 9,139,795 shares issued and outstanding, as of September 30, 2017 and December 31, 2016, respectively	0	0
Additional paid in capital	60,784	54,658
Accumulated other comprehensive income	662	855
Accumulated deficit	(57,351)	(47,847)
Total Stockholders' Equity	4,095	7,666
Total Liabilities, Mezzanine Equity and Stockholders' Equity	94,125	53,957
Series A Preferred Stock - Related Party [Member]
Staffing 360 Solutions, Inc. Equity:
Preferred stock value	0	0
Series B Preferred Stock [Member]
Staffing 360 Solutions, Inc. Equity:
Preferred stock value	0	0
Series C Preferred Stock [Member]
Staffing 360 Solutions, Inc. Equity:
Preferred stock value	$ 0	$ 0

CONDENSED CONSOLIDATED BALANCE3

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2017	Dec. 31, 2016
Preferred Stock, Shares Designated	5,000	5,000
Preferred Stock, Par or Stated Value Per Share (in dollars per share)	$ 10,000	$ 10,000
Preferred Stock, Shares Issued	0	93
Preferred Stock, Shares Outstanding	0	93
Preferred Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.00001	$ 0.00001
Preferred Stock, Shares Authorized	20,000,000	20,000,000
Common Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.00001	$ 0.00001
Common Stock, Shares Authorized	40,000,000	20,000,000
Common Stock, Shares, Issued	19,188,820	9,139,795
Common Stock, Shares, Outstanding	19,188,820	9,139,795
Series A Preferred Stock - Related Party [Member]
Preferred Stock, Par or Stated Value Per Share (in dollars per share)	$ 10	$ 10
Preferred Stock, Shares Designated	1,663,008	1,663,008
Preferred Stock, Shares Issued	1,663,008	1,663,008
Preferred Stock, Shares Outstanding	1,663,008	1,663,008
Series B Preferred Stock [Member]
Preferred Stock, Par or Stated Value Per Share (in dollars per share)	$ 10	$ 10
Preferred Stock, Shares Designated	200,000	200,000
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0
Series C Preferred Stock [Member]
Preferred Stock, Par or Stated Value Per Share (in dollars per share)	$ 1	$ 1
Preferred Stock, Shares Designated	2,000,000	2,000,000
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Oct. 01, 2016	Sep. 30, 2017	Oct. 01, 2016
Income Statement [Abstract]
Revenue	$ 50,345	$ 45,950	$ 133,174	$ 135,423
Cost of Revenue, Excluding Depreciation and Amortization Stated Below	40,768	37,545	108,347	111,802
Gross Profit	9,577	8,405	24,827	23,621
Operating Expenses:
Selling, general and administrative expenses, excluding depreciation and amortization stated below	9,140	7,795	23,105	24,102
Depreciation and amortization	790	727	2,310	2,059
Total Operating Expenses	9,930	8,522	25,415	26,161
Loss From Operations	(353)	(117)	(588)	(2,540)
Other Expenses:
Interest expense	(761)	(615)	(1,843)	(2,007)
Amortization of beneficial conversion feature	0	(183)	(184)	(550)
Amortization of debt discount and deferred financing costs	(1,213)	(401)	(2,387)	(1,310)
Loss on extinguishment of debt, net	(2,819)	0	(4,108)	0
Gain on settlement of warrants	0	0	0	485
Other expense	(10)	(35)	(31)	(38)
Total Other Expenses	(4,803)	(1,234)	(8,553)	(3,420)
Loss Before Provision for Income Tax	(5,156)	(1,351)	(9,141)	(5,960)
(Provision for) benefit from income taxes	(206)	375	(213)	(260)
Net Loss	(5,362)	(976)	(9,354)	(6,220)
Net income attributable to non-controlling interest	0	0	0	37
Net Loss Before Preferred Share Dividends	(5,362)	(976)	(9,354)	(6,257)
Dividends - Series A preferred stock - related party	(50)	(50)	(150)	(150)
Net Loss Attributable to Common Stock	$ (5,412)	$ (1,026)	$ (9,504)	$ (6,407)
Basic and Diluted Net Loss per Share:
Net Loss	$ (0.33)	$ (0.13)	$ (0.65)	$ (1.01)
Net Loss Attributable to Common Stock	$ (0.34)	$ (0.13)	$ (0.66)	$ (1.04)
Weighted Average Shares Outstanding – Basic and Diluted	16,030,315	7,647,407	14,340,445	6,183,678

CONDENSED CONSOLIDATED STATEME5

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS (UNAUDITED) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Oct. 01, 2016	Sep. 30, 2017	Oct. 01, 2016
Statement Of Income And Comprehensive Income [Abstract]
Net Loss	$ (5,362)	$ (976)	$ (9,354)	$ (6,220)
Other Comprehensive Income (loss)
Foreign exchange translation adjustment	965	169	(193)	484
Comprehensive Loss	(4,397)	(807)	(9,547)	(5,736)
Comprehensive income attributable to non-controlling interest				37
Comprehensive Loss attributable to common stock	$ (4,397)	$ (807)	$ (9,547)	$ (5,773)

CONDENSED CONSOLIDATED STATEME6

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2017	Oct. 01, 2016
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Loss	$ (9,354)	$ (6,220)
Adjustments to reconcile net loss to net cash (used in) provided by operating activities:
Depreciation	250	132
Amortization of identifiable intangible assets	2,060	1,927
Amortization of debt discount, deferred financing and beneficial conversion feature	2,571	1,860
Loss on extinguishment of debt, net	4,108	0
Gain on settlement of warrants	0	(485)
Stock based compensation	1,689	668
Interest paid in stock	0	109
Other	(149)	54
Changes in operating assets and liabilities:
Accounts receivable	(2,907)	(1,099)
Prepaid expenses and other current assets	(552)	156
Other assets	196	(828)
Accounts payable and accrued expenses	16	4,460
Other current liabilities	(807)	(632)
Other long-term liabilities	285	357
Other	(193)	328
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	(2,787)	787
CASH FLOWS FROM INVESTING ACTIVITIES:
Posting of surety bond	0	(1,405)
Cash paid for acquisition of businesses, net of cash acquired	(20,817)	(101)
Payments made for earn-outs	(1,094)	(104)
Purchase of property and equipment	(169)	(245)
NET CASH USED IN FROM INVESTING ACTIVITIES	(22,080)	(1,855)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from convertible notes	400	578
Repayment of convertible notes	(6,635)	(1,589)
Proceeds from promissory notes	0	700
Repayment of promissory notes	(441)	(1,506)
Proceeds from term loan	51,165	783
Repayments of term loan	(14,976)	(629)
Repayment of bonds	(50)	(949)
Proceeds from (repayments on) accounts receivable financing, net	5,242	(1,575)
Proceeds from overadvance of accounts receivable financing	0	1,050
Proceeds from private placement	0	3,347
Proceeds from Series D Preferred Stock	0	2,000
Repayment of Series D Preferred Stock	(1,500)	0
Dividends paid to related parties	(515)	0
Proceeds from At-The-Market Facility	208	0
Third party financing costs	(3,299)	(777)
NET CASH PROVIDED BY FINANCING ACTIVITIES	29,599	1,433
NET INCREASE IN CASH	4,732	365
Effect of exchange rates on cash	(2)	0
Cash - Beginning of period	650	991
Cash - End of period	$ 5,380	$ 1,356

ORGANIZATION AND DESCRIPTION OF

ORGANIZATION AND DESCRIPTION OF BUSINESS	9 Months Ended
	Sep. 30, 2017
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Organization and Description of Business	NOTE 1 – ORGANIZATION AND DESCRIPTION OF BUSINESS Staffing 360 Solutions, Inc. (“we,” “us,” “our,” “Staffing 360,” or the “Company”) was incorporated in the State of Nevada on December 22, 2009, as Golden Fork Corporation, which changed its name to Staffing 360 Solutions, Inc., ticker symbol “STAF”, on March 16, 2012. On June 25, 2017, the Company changed its state of domicile to Delaware.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2017
Accounting Policies [Abstract]
Summary of significant accounting policies	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation and Principles of Consolidation These condensed consolidated financial statements and related notes are presented in accordance with generally accepted accounting principles in the United States (“GAAP”), expressed in U.S. dollars. The unaudited condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All significant intercompany balances and transactions have been eliminated in consolidation. These unaudited condensed consolidated financial statements reflect all adjustments including normal recurring adjustments, which, in the opinion of management, are necessary to present fairly the financial position, results of operations and cash flows for the periods presented in accordance with the GAAP. These unaudited condensed consolidated financial statements should be read in conjunction with the Company’s consolidated financial statements and notes thereto for the transition period ended December 31, 2016 and for the years ended May 31, 2016 and 2015, which are included in the Company’s December 31, 2016 Form 10-KT, as amended, filed with the United States Securities and Exchange Commission on April 12, 2017. The Company assumes that the users of the interim financial information herein have read, or have access to, the audited consolidated financial statements for the preceding period, and that the adequacy of additional disclosure needed for a fair presentation may be determined in that context. The results of operations for the period ended September 30, 2017 are not necessarily indicative of results for the entire year ending December 30, 2017. The accompanying condensed consolidated financial statements have been prepared on a going concern basis which implies the Company will continue to meet its obligations for the next 12 months as of the date these financial statements are issued. On September 15, 2017, the Company completed financing of a $40,000 term loan with Jackson Investment Group, LLC, which among other outcomes, significantly alters the Company’s debt service obligations prospectively. The Company believes it can meet its obligations in the next 12 months from the date these financial statements are issued. Acquisitions On September 15, 2017, Staffing 360 Georgia, LLC (“Staffing Georgia”), a wholly-owned subsidiary of the Company entered into an asset purchase agreement with Firstpro Inc. (“FPI”), Firstpro Georgia, LLC (“FPL”), and certain individuals, pursuant to which the FPI and FPL sold substantially all of their assets to Staffing Georgia (“ Firstpro Acquisition”) On September 15, 2017, the Company and Longbridge Recruitment 360 Limited (“Longbridge”), a wholly-owned subsidiary of the Company, entered into an agreement (“Share Purchase Agreement”) with the holders of share capital of CBS Butler Holdings Limited (“CBS Butler”) and an agreement (“Option Purchase Agreement”) with the holders of outstanding options of CBS Butler, pursuant to which the holders of the share capital of CBS Butler and holders of outstanding options of CBS Butler sold all of their shares and options of CBS Butler to Longbridge (the “ CBS Butler Acquisition”) To finance the above transactions, the Company entered into an agreement with Jackson Investment Group, LLC (“Jackson”) on September 15, 2017. The Company, as borrower, and certain domestic subsidiaries of the Company, as guarantors, entered into an amended and restated note purchase agreement with Jackson, as lender (the “A&R Note Purchase Agreement”), pursuant to which Jackson made a senior debt investment of $40,000 in the Company in exchange for a senior secured note in the principal amount of $40,000 (the “Jackson Note”). The proceeds of the sale of the secured note were used to (i) repay the existing subordinated notes previously issued to Jackson in the aggregate principal amount of $11,165, (ii) to fund the upfront cash portion of the purchase price consideration of the Firstpro Acquisition and the CBS Butler Acquisition, (iii) to repay substantially all other outstanding indebtedness of the Company and (iv) general working capital purposes. The maturity date for the Jackson Note is September 15, 2020. The Jackson Note will accrue interest at 12% per annum, due quarterly on January 1, April 1, July 1 and October 1 in each year, with the first such payment due on January 1, 2018. Interest on any overdue payment of principal or interest due under the Jackson Note will accrue at a rate per annum that is 5% in excess of the rate of interest otherwise payable thereunder. The Company may prepay the amounts due on the Jackson Note in whole or in part from time to time, without penalty or premium, subject to the conditions set forth in the A&R Note Purchase Agreement, and such prepayments, depending on the timing of the prepayments, may result in a discount on the principal amount to be prepaid as set forth in the A&R Note Purchase Agreement. The Company paid a closing fee of $1,000 in connection with its entry into the A&R Note Purchase Agreement and agreed to issue 2,250,000 shares of the Company’s common stock as a closing commitment fee. These shares are subject to registration rights in favor of Jackson and will be included in a new resale registration statement which must be filed by the Company not later than October 30, 2017. The Jackson Note resulted in the extinguishment of the old notes of $11,165 and recording of the new debt of $40,000 and debt issue costs $3,426. The Company recorded a $2,819 loss upon extinguishment. Change of Year End On February 28, 2017, the Board of Directors of the Company (the “Board”) approved the change of the Company’s fiscal year end from May 31 to a 52-53 week year ending on the Saturday closest to the 31st of December. In a 52 week fiscal year, each of the Company’s quarterly periods will comprise 13 weeks. In a 53 week fiscal year, one quarter will consist of 14 weeks. On April 12, 2017, the Company filed a transition report on Form 10-KT, as amended, covering the transition period June 1, 2016 through December 31, 2016. Annual reports on Form 10-K covering 52-53 week years will be filed thereafter. This filing includes comparative unaudited condensed consolidated financial statements for the period January 1, 2017 to September 30, 2017 and January 3, 2016 to October 1, 2016. Reclassifications Certain reclassifications have been made to conform the prior period data to the current presentations. In accordance with ASU 2015-03, “Imputation of Interest – Simplifying the Presentation of Debt Issuance Costs”, debt issuance costs related to a recognized debt liability are presented in the balance sheet as a direct deduction from the debt liability, consistent with the presentation of a debt discount. These The Company has reclassified the Midcap Additional Term Loan from Long-term debt to Other long-term liabilities, as this represents the long term portion of funds received from the accounts receivable financing facility. These reclassifications had no impact on reported results of operations. The Company paid the Midcap Additional Term Loan in full on September 18, 2017. Income Taxes The Company uses an estimated annual effective tax rate, which is based on expected annual income and statutory tax rates in the various jurisdictions in which the Company operates, to determine its quarterly provision for income taxes. Certain significant or unusual items are separately recognized in the quarter in which they occur and can be a source of variability in the effective tax rates from quarter to quarter. The Company’s effective tax rate may change from period to period based on recurring and non-recurring factors including the geographical mix of earnings, enacted tax legislation, state and local income taxes and tax audit settlements. The effective income tax rate from continuing operations for the period July 2, 2017 to September 30, 2017 and July 3, 2016 to October 1, 2016 was 4% and (37.6)%, respectively. The effective income tax rate from continuing operations for the period January 1, 2017 to September 30, 2017 and January 3, 2016 to October 1, 2016, was 2.3% and 4.3%, respectively. Recent Accounting Pronouncements In January 2017, the FASB issued ASU 2017-04, “Intangibles – Goodwill and Other (Topic 350) Simplifying the Test for Goodwill Impairment”. The amendments in this update modify the concept of impairment from the condition that exists when the carrying amount of goodwill exceeds its implied fair value to the condition that exists when the carrying amount of a reporting unit exceeds its fair value. An entity no longer will determine goodwill impairment by calculating the implied fair value of goodwill by assigning the fair value of a reporting unit to all of its assets and liabilities as if that reporting unit had been acquired in a business combination. The guidance is effective for annual periods fiscal years beginning after December 15, 2019. The Company is currently evaluating the impact of adopting this guidance. In January 2017, the FASB issued ASU 2017-01, “Business Combinations (Topic 805) Clarifying the Definition of a Business”. The amendments in this update is to clarify the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The definition of a business affects many areas of accounting including acquisitions, disposals, goodwill, and consolidation. The guidance is effective for annual periods beginning after December 15, 2017, including interim periods within those periods. The Company is currently evaluating the impact of adopting this guidance. In August 2016, the FASB issued ASU 2016-15, “Statement of Cash Flows (Topic 230) Classification of Certain Cash Receipts and Cash Payments”. The new guidance is intended to reduce diversity in practice in how certain transactions are classified in the statement of cash flows. ASU 2016-15 is effective for the Company beginning in the first quarter of fiscal 2019. Early adoption is permitted, provided that all of the amendments are adopted in the same period. The guidance requires application using a retrospective transition method. The Company is currently evaluating the impact of adopting this guidance. In March 2016, the FASB issued ASU 2016-09, “Stock Compensation”, regarding the accounting for share-based payment transactions, including income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. The guidance is to be applied for annual periods beginning after December 15, 2016 and interim periods within those annual periods, and early adoption is permitted. The guidance requires companies to apply the requirements retrospectively, modified retrospectively, or prospectively depending on the amendment(s) applied. The adoption of this standard had no material financial impact. In February 2016, the FASB issued ASU 2016-02, “Leases” (Topic 842). This guidance will be effective for public entities for fiscal years beginning after December 15, 2018 including the interim periods within those fiscal years. Early application is permitted. Under the new provisions, all lessees will report a right-of-use asset and a liability for the obligation to make payments for all leases with the exception of those leases with a term of 12 months or less. All other leases will fall into one of two categories: (i) Financing leases, similar to capital leases, which will require the recognition of an asset and liability, measured at the present value of the lease payments and (ii) Operating leases which will require the recognition of an asset and liability measured at the present value of the lease payments. Lessor accounting remains substantially unchanged with the exception that no leases entered into after the effective date will be classified as leveraged leases. For sale leaseback transactions, the sale will only be recognized if the criteria in the new revenue recognition standard are met. The Company is currently evaluating the impact of adopting this guidance. In January 2016, the FASB issued ASU 2016-01, “Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities”, which amends the guidance relating to the classification and measurement of financial instruments. Changes to the current guidance primarily affect the accounting for equity investments, financial liabilities under the fair value option, and the presentation and disclosure requirements for financial instruments. In addition, the ASU clarifies guidance related to the valuation allowance assessment when recognizing deferred tax assets resulting from unrealized losses on available-for sale debt securities. The new standard is effective for fiscal years and interim periods beginning after December 15, 2017, and upon adoption, an entity should apply the amendments by means of a cumulative-effect adjustment to the balance sheet at the beginning of the first reporting period in which the guidance is effective. Early adoption is not permitted except for the provision to record fair value changes for financial liabilities under the fair value option resulting from instrument-specific credit risk in other comprehensive income. The Company is currently evaluating the impact of adopting this guidance. In September 2015, the FASB issued ASU 2015-16, “Simplifying the Accounting for Measurement–Period Adjustments”. Changes to the accounting for measurement-period adjustments relate to business combinations. Currently, an acquiring entity is required to retrospectively adjust the balance sheet amounts of the acquiree recognized at the acquisition date with a corresponding adjustment to goodwill as a result of changes made to the balance sheet amounts of the acquiree. The measurement period is the period after the acquisition date during which the acquirer may adjust the balance sheet amounts recognized for a business combination (generally up to one year from the date of acquisition). The changes eliminate the requirement to make such retrospective adjustments, and, instead require the acquiring entity to record these adjustments in the reporting period they are determined. The new standard is effective for both public and private companies for annual reporting periods beginning after December 15, 2015. The Adoption of this guidance had no material impact on the Company’s financial statements. In May 2014, the FASB issued ASU 2014-09, “Revenue from Contracts with Customers”. ASU 2014-09 supersedes the revenue recognition requirements of FASB ASC Topic 605, “Revenue Recognition” and most industry-specific guidance throughout the ASC, resulting in the creation of FASB ASC Topic 606, “Revenue from Contracts with Customers”. ASU 2014-09 requires entities to recognize revenue in a way that depicts the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to in exchange for those goods or services. This ASU provides alternative methods of adoption. In August 2015, the FASB issued ASU 2015-14, “Revenue from Contracts with Customers, Deferral of the Effective Date”. ASU 2015-14 defers the effective date of ASU 2014-09 to annual reporting periods beginning after December 15, 2017, including interim reporting periods within that reporting period. Earlier application is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. In March 2016, the FASB issued ASU 2016-08, “Revenue from Contracts with Customers, Principal versus Agent Considerations” (Reporting Revenue Gross versus Net) clarifying the implementation guidance on principal versus agent considerations. Specifically, an entity is required to determine whether the nature of a promise is to provide the specified good or service itself (that is, the entity is a principal) or to arrange for the good or service to be provided to the customer by the other party (that is, the entity is an agent). The determination influences the timing and amount of revenue recognition. In April 2016, the FASB issued ASU 2016-10, “Revenue from Contracts with Customers, Identifying Performance Obligations and Licensing”, clarifying the implementation guidance on identifying performance obligations and licensing. The amendments in this ASU clarify the two following aspects (a) contracts with customers to transfer goods and services in exchange for consideration and (b) determining whether an entity’s promise to grant a license provides a customer with either a right to use the entity’s intellectual property (which is satisfied at a point in time) or a right to access the entity’s intellectual property (which is satisfied over time). The effective date and transition requirements for ASU 2016-08 and ASU 2016-10 are the same as the effective date and transition requirements for ASU 2014-09. The Company is currently assessing the potential impact of adopting ASU 2014-09, ASU 2016-08 and ASU 2016-10 on its financial statements and related disclosures.

LOSS PER COMMON SHARE

LOSS PER COMMON SHARE	9 Months Ended
	Sep. 30, 2017
Earnings Per Share [Abstract]
Loss Per Common Share	NOTE 3 – LOSS PER COMMON SHARE The Company utilizes the guidance per ASC 260, “Earnings per Share”. Basic earnings per share are calculated by dividing income available to stockholders by the weighted average number of common stock shares outstanding during each period. Our Series A preferred stock holders (related parties) receive certain dividends or dividend equivalents that are considered participating securities and our earnings (loss) per share is computed using the two-class method. For the period ended September 30, 2017 and October 1, 2016, pursuant to the two-class method, as a result of the net loss, losses were not allocated to the participating securities. Diluted earnings per share are computed using the weighted average number of common stock shares and dilutive common share equivalents outstanding during the period. Dilutive common stock share equivalents consist of common shares issuable upon the conversion of preferred stock, convertible notes and the exercise of stock options and warrants (calculated using the modified treasury stock method). Such securities, shown below, presented on a common share equivalent basis and outstanding as of September 30, 2017 and October 1, 2016 have been excluded from the per share computations, since their inclusion would be anti-dilutive: September 30, October 1, 2017 2016 Convertible bonds - Series B — 5,777 Convertible promissory notes — 2,141,077 Convertible preferred shares 216,191 592,191 Warrants 4,661,167 83,764 Long term incentive plan (LTIP) 1,085,602 1,002,265 Options 627,300 320,500 Total 6,590,260 4,145,574 As of October 1, 2016, convertible preferred shares include the Company’s Series D Preferred Stock which contained both a fixed and variable conversion feature that fluctuated with the Company’s stock price. In addition, other restrictions prevented the holders from converting all of the Series D Preferred Stock at the same time. As a result, it was difficult to estimate the exact amount of shares of common stock the Series D Preferred Stock could be converted into at any time. As a result, only the fixed portion of the conversion features were included in the amounts above. In April 2017, the Company redeemed the remaining 62 shares of Series D Preferred Stock and terminated all future conversion rights, for $1,500 in cash and 300,000 shares of common stock.

ACCOUNTS RECEIVABLE BASED FINAN

ACCOUNTS RECEIVABLE BASED FINANCING FACILITIES	9 Months Ended
	Sep. 30, 2017
Accounts Receivable Based Financing Activities [Abstract]
Accounts Receivable Based Financing Facilities	NOTE 4 – ACCOUNTS RECEIVABLE BASED FINANCING FACILITIES On September 15, 2017, the Company entered into an amendment with Midcap Financial Trust, pertaining to its accounts receivable based lending facility. The amendment maintains a total facility of $25,000, with an accordion for an additional $25,000, and interest of LIBOR plus 400 basis points with a LIBOR floor of 100 basis points. The amendment also provides for incremental borrowing against the Company’s unbilled receivables up to 85%, with a borrowing cap of $1,300, of such eligible receivables. In conjunction with closing of the Jackson Note, the Midcap Additional Term Loan was repaid in full. In conjunction with the closing of the Jackson Note, the Company’s accounts receivable based lending facility with Sterling National Bank was closed. CBS Butler CBS Butler has a revolving accounts receivable financing arrangement with HSBC Invoice Finance (UK) Ltd “HSBC”. The facility, whose maximum capacity is £8,500, had an original expiration of January 2011, provides for termination by either party with 90 days notice. Under the arrangement, CBS Butler may sell eligible short-term trade receivables HSBC in exchange for cash and a subordinated interest. Upon sale, the Company receives cash equal to approximately 90% (varies slightly by geographical location of the receivable) of the value of the sold receivables. The Company continues to service the receivables sold in exchange for a fee. At September 30, 2017, the outstanding principal amount of receivables sold under this facility amounted to £5,486, which is carried as a liability on the balance sheet in Accounts receivable financing.

DEBT

DEBT	9 Months Ended
	Sep. 30, 2017
Debt Disclosure [Abstract]
Debt	NOTE 5 – DEBT September 30, December 31, 2017 2016 Bonds: Bonds - Series B $ — $ 50 Convertible Notes: Non-interest Bearing Convertible Note (January 6, 2016) — 359 Non-interest Bearing Convertible Note (September 10, 2016) — 477 8% Convertible Note (July 8, 2015) — 1,960 8% Convertible Note (February 8, 2016) — 728 Lighthouse- Seller Note #1 — 1,874 Lighthouse - Seller Note #2 — 234 Promissory Notes: Staffing (UK) - Seller Note — 112 PeopleServe - Seller Note — 329 Term Loans: Jackson Investment Group - related party 40,000 — Midcap Financial Trust — 2,025 ABN AMRO 377 694 Sterling National Bank — 168 Less Debt Discount and Deferred Financing Costs (3,436 ) (1,374 ) Total Debt 36,941 7,636 Less: Current Portion, Net (367 ) (3,639 ) Total Long-Term Debt, Net $ 36,574 $ 3,997 Series B Bonds In April 2017, these bonds were paid in full. During the period ended July 2, 2016, the Company paid $689 in principal. Non-interest Bearing Convertible Note (January 6, 2016) This note was paid in full in January 2017. Non-interest Bearing Convertible Note (September 10, 2016) On September 10, 2016, the Company entered into a non interest bearing convertible note for $477, whereby the Company received cash of $400. This note was due to mature in March 2017. In March 2017, the Company extended the note to September 2017 with a new maturity value of $565. The Company paid this in full on September 18, 2017. Non-interest Bearing Convertible Note (April 11, 2017) On April 11, 2017, the Company entered into a non-interest bearing convertible note for $477, whereby the Company received cash of $400, maturing in October 2017. The Company paid this in full on September 18, 2017. 8% Convertible Note (July 8, 2015) and 8% Convertible Note (February 8, 2016) On January 3, 2017, the Company entered into an amendment agreement pursuant to which, the parties refinanced an aggregate amount of $2,688 of indebtedness and extended all amortization payments for the two 8% convertible notes dated July 8, 2015 and February 8, 2016 (collectively, the “Amendment”) to October 1, 2018, which was approximately 21 months from the date of the refinancing. The Amendment had a new face value of $3,126, and an 8% interest rate per annum, with no interest payments due until October 1, 2017, payable quarterly thereafter, and an overall term of 21 months with principal due at maturity. The Amendment was convertible into shares of common stock at a price of $3.00 per share at holder’s election, and the holder agreed to eliminate the 20% pre-payment penalty for an early redemption. In connection with the refinancing, the Company issued the holder 600,000 shares of common stock, valued at $498. The Amendment resulted in the extinguishment of the old notes of $2,688 and recording of the new debt and debt issue costs. The Company recorded a $870 loss upon extinguishment. On January 26, 2017, the Amendment was paid in full resulting a loss of $498. During the period ended October 1, 2016, the Company paid $980 in principal on the 8% Convertible Note (July 8, 2015) note. Lighthouse Seller Note #1 During the period July 2, 2017 to September 30, 2017 and July 3, 2016 to October 1, 2016, the Company paid $1,624 and $125 in principal, respectively. During the period January 1, 2017 to September 30, 2017 and January 3, 2016 to October 1, 2016, the Company paid $1,874 and $375 in principal, respectively. The Company paid this in full on September 18, 2017. Lighthouse Seller Note #2 During the period July 2, 2017 to September 30, 2017 and July 3, 2016 to October 1, 2016, the Company paid $78 and $78 in principal, respectively. During the period January 1, 2017 to September 30, 2017 and January 3, 2016 to October 1, 2016, the Company paid $234 and $234, respectively. Staffing (UK) – Sellers Note The Company paid this note in full in January 2017. PeopleSERVE – Sellers Note During the period from July 2, 2017 to September 30, 2017 and July 3, 2016 to October 1, 2016, the Company paid $0 and $197 in principal, respectively. During the period from January 1, 2017 to September 30, 2017 and January 3, 2016 to October 1, 2016, the Company paid $329 and $592 in principal, respectively. Jackson Investment Group Term Loan Note #1 On January 26, 2017, the Company entered into a note and warrant purchase agreement with Jackson for $7,400. Under the terms of this agreement, the Company issued to Jackson 1,650,000 shares of common stock and a warrant to purchase up to 3,150,000 shares of common stock at an initial exercise price of $1.35 per share (the “Warrant”). The note accrues interest on the principal amount at a rate of 6% per annum and has a maturity date of July 25, 2018. No interest or principal is payable until maturity. At any time during the term of the note, upon notice to Jackson, the Company may also, at its option, redeem all or some of the then outstanding principal amount of the note by paying to Jackson an amount not less than $100 of the outstanding principal (and in multiples of $100), plus any accrued but unpaid interest and liquidated damages and other amounts due under the note. The note’s principal is not convertible into shares of common stock; however 50% of the accrued interest on the note may be converted into shares of common stock, at the sole election of Jackson at maturity or upon prepayment by the Company, at a conversion price equal to $2.00 per share. On March 14, 2017, the Company and Jackson amended the warrant to include a blocker preventing Jackson from owning more than 19.99% of the Company’s shares outstanding as of January 26, 2017, until such ownership is approved by the shareholders consistent with Nasdaq Rule 5635(b). On June 15, 2017, our stockholders approved the issuance of shares of the Company’s common stock under the warrant to Jackson that may result in Jackson owning in excess of 19.99% of the Company’s outstanding shares. The warrant is exercisable beginning on July 25, 2017 for a term of four and a half (4.5) years thereafter. The exercise price is subject to anti-dilution protection, including protection in circumstances where common stock is issued pursuant to the terms of certain existing convertible securities, provided that the exercise price shall not be adjusted below a price that is less than the consolidated closing bid price of the common stock. The Company paid this note in full on September 18, 2017 and entered in a new note with Jackson (refer to “Jackson Note”). Jackson Investment Group Term Loan Note #2 On April 5, 2017, the Company amended the note and warrant purchase agreement with Jackson and entered into a second subordinated secured note with Jackson for $1,650. Under the terms of this amended agreement, the Company issued to Jackson 296,984 shares of common stock, with an additional 370,921 shares of common stock that was issued after obtaining shareholder approval for issuance of shares to Jackson in excess of the 19.99% limit in June 2017. Also on April 5, 2017, the Company amended the Warrant to allow Jackson to purchase up to an additional 825,463 shares of common stock, modified the initial exercise price of the Warrant to $1.00 per share and modified the conversion price of accrued interest on the note issued to Jackson in January 2017 to $1.50. The Warrant was also amended to increase the amount of common stock issuable to Jackson pursuant to the anti-dilution clause contained therein. The second note accrues interest on the principal amount at a rate of 6% per annum and has a maturity date of June 8, 2019; however, in the event the Company satisfies all of its outstanding obligations with Midcap Financial Trust, the maturity date will be adjusted to July 25, 2018. No interest or principal is payable on the second note until maturity. At any time during the term of the second note, upon notice to Jackson, the Company may also, at its option, redeem all or some of the then outstanding principal amount of the note by paying to Jackson an amount not less than $100 of the outstanding principal (and in multiples of $100), plus any accrued but unpaid interest and liquidated damages and other amounts due under the note. The second note’s principal is not convertible into shares of common stock; however, 50% of the accrued interest on the second note can be converted into shares of common stock, at the sole election of Jackson at maturity or in the event of a prepayment by the Company, at a conversion price equal to $1.50 per share. The proceeds of this transaction were used to redeem the remaining shares and conversion rights of the Series D Preferred Stock. The Company paid this note in full on September 18, 2017 and entered into a new note with Jackson (refer to “Jackson Note – Related Party”) Jackson Investment Group Term Loan Note #3 In August 2017, the Company entered into a promissory note with Jackson for $1,600, with a term of 60 days at interest of 10% per annum and in return for 160,000 shares of common stock. The proceeds of the note were used to fund the satisfaction of a judgment entered in the matter of Staffing 360 Solutions, Inc. v. Former Officers of Staffing 360 Solutions, Inc. The Company paid this in full on September 18, 2017 and entered into a new note with Jackson (refer to “Jackson Note”). Jackson Investment Group Term Loan Note #4 On September 1, 2017, the Company into a promissory note with Jackson for $515, with a term of 31 days at interest of 12% per annum. The proceeds of the note were used to fund other debt obligations. The Company paid this in full on September 18, 2017 and entered into a new note with Jackson (refer to “Jackson Note”). Jackson Note – Related Party On September 15, 2017, the Company entered into a $40,000 note agreement with Jackson (refer to Note 2 above). The proceeds of the sale of the secured note will used to repay the existing subordinated notes previously issued to Jackson pursuant to the existing note purchase agreement in the aggregate principal amount of $11,165 and to fund a portion of the purchase price consideration of the Firstpro Acquisition and the CBS Butler Acquisition and repay certain other outstanding indebtedness of the Company. The maturity date for the amounts due under the Jackson Note is September 15, 2020. The Jackson Note will accrue interest at 12% per annum, due quarterly on January 1, April 1, July 1 and October 1 in each year, with the first such payment due on January 1, 2018. Interest on any overdue payment of principal or interest due under the Jackson Note will accrue at a rate per annum that is 5% in excess of the rate of interest otherwise payable thereunder. The Company paid a closing fee of $1,000 in connection with its entry into the A&R Note Purchase Agreement and agreed to issue 2,250,000 shares of the Company’s common stock as a closing commitment fee. These shares are subject to registration rights in favor of Jackson and will be included in a new resale registration statement which must be filed by the Company not later than October 30, 2017. The Jackson Note resulted in the extinguishment of the old notes of $11,165 and recording of the new debt of $40,000 and debt issue costs $3,426. The Company recorded an initial $2,819 loss upon extinguishment. The Company has estimated that the $11,165 of notes extinguished were replaced by $11,165 which equals its fair value. The Company intends to perform a more thorough analysis of the fair value of the new debt which may result in an adjustment to the loss on extinguishment. Immediately prior to closing the Jackson Note, Jackson owned 2,633,482 shares of common stock and 4,527,537 warrants. Midcap Financial Trust – Term Loan During the period July 2, 2017 to September 30, 2017 and July 3, 2016 to October 1, 2016, the Company paid $1,425 and $113 in principal, respectively. During ABN AMRO Term Loan During the period July 2, 2017 to September 30, 2017 and July 3, 2016 to October 1, 2016, the Company paid $119 and $131 in principal, respectively. On March 29, 2017, Longbridge Recruitment 360 Limited and The JM Group each received a reservation of rights letter from ABN AMRO bank with respect to technical noncompliance with certain financial covenants contained in their financing documents with the bank. There was no financial impact of receiving this letter. During the period from January 3, 2016 to October 1, 2016, the Company borrowed an additional 219. Since payments on this term loan are denominated GBP, the Company is subject to foreign exchange changes. Sterling National Bank Promissory Note During the period ended July 2, 2017 to September 30, 2017 and July 3, 2016 to October 1, 2016, the Company paid $70 and $44 in principal, respectively. During the period January 1, 2017 to September 30, 2017 and January 3, 2016 to October 1, 2016, the Company paid $168 and $126 in principal, respectively. The Company paid this note in full on September 18, 2017 with the funding received from the Jackson Note.

EQUITY

EQUITY	9 Months Ended
	Sep. 30, 2017
Stockholders Equity Note [Abstract]
Equity	NOTE 6 – EQUITY Common Stock The Company issued 10,049,025 shares of common stock during the period ended September 30, 2017 as summarized below: Shares issued to/for: Number of common shares issued Fair Value of shares issued Fair Value at Issuance (per share) Conversion of Series D Preferred Stock 1,973,000 $ 1,265 $ 0.56 $ 0.76 Jackson Investment Group 4,727,905 2,580 0.55 0.74 Employees 1,691,200 1,136 0.55 0.94 Extension of convertible notes 600,000 498 0.83 0.83 CBS Butler Acquisition 500,000 430 0.86 0.86 Board and Committee members 224,500 182 0.62 0.94 At-the-Market Facility 309,920 208 0.63 0.70 Consultants 22,500 20 0.70 0.94 10,049,025 $ 6,319 The difference between the fair value of shares issued and the change in Additional Paid-In Capital during the period results from the accounting for conversions of Series D Preferred Stock which uses a historical value versus the fair value of common stock issued on the date of conversion. As of December 31, 2016, the Company’s authorized common stock consists of 20,000,000 shares having par value of $0.00001. Effective January 26, 2017, after obtaining shareholder approval, the Company amended its Articles of Incorporation to increase the number of authorized shares of common stock from 20,000,000 shares to 40,000,000 shares. The Company had issued and outstanding 19,188,820 and 9,139,795 shares of common stock as of September 30, 2017 and December 31, 2016, respectively. In May 2017, using its effective shelf registration on Form S-3 (No. 333-208910), the Company entered into an at-the-market offering (“ATM”) agreement with Joseph Gunnar & Co., LLC to establish an at-the-market equity offering program pursuant to which they are able, with the Company’s authorization, to offer and sell up to $3 million of the Company’s common stock at prevailing market prices from time to time. As of the date these unaudited condensed consolidated financial statements are issued, the Company had sold 309,920 shares of common stock under this program at a value of $208. In October 2017, the Company had sold 139,168 shares of common stock under this program at a value of $117. Convertible Preferred Shares Series A Preferred Stock – Related Party In the quarter ended September 30, 2017, the Company paid $515 in dividends to its Series A preferred stock holders. Series D Preferred Stock During the period ended September 30, 2017, holders converted 31 shares of Series D Preferred Stock to 1,673,000 shares of common stock. On April 5, 2017, the Company entered into an agreement with holders of the Series D Preferred shares to redeem the remaining 62 shares of Series D Preferred Stock and terminate all future conversion rights, in return for $1,500 in cash and 300,000 shares of common stock. The Company recorded a gain of $79 on Series D Preferred Stock extinguishment. Shares Balance Face Value 211 $ 2,110 Original Issue Discount — (110 ) Beneficial Conversion Feature — (615 ) Conversions (118 ) (773 ) Balance, Net at December 31, 2016 93 612 Conversions (31 ) (205 ) Redemption (62 ) (1,500 ) Fair value of shares issued on redemption — (217 ) Paid in capital — 1,389 Gain on settlement — (79 ) Ending Balance, Net at September 30, 2017 — $ — Warrants On January 26, 2017, the Company issued the Warrant to Jackson which entitled Jackson to purchase up to 3,150,000 shares of common stock at an initial exercise price of $1.35 per share (subject to adjustment). The Warrant is exercisable beginning on July 25, 2017 for a term of four and a half (4.5) years thereafter. The exercise price is subject to anti-dilution protection, including protection in circumstances where common stock is issued pursuant to the terms of certain existing convertible securities, provided that the exercise price shall not be adjusted below a price that is less than the consolidated closing bid price of the common stock. On April 5, 2017, the Company amended the Warrant and entered into a second subordinated secured note with Jackson for $1,650. Under the terms of the amended Warrant, Jackson may purchase up to an additional 1,377,537 shares of common stock On September 15, 2017, the Company issued 100,000 three-year cashless warrants with an exercise price of $1.00 valued at $28. Transactions involving the Company’s warrant issuances are summarized as follows: Number of shares Weighted Average Price Per Share Outstanding at December 31, 2016 33,630 $ 19.52 Issued 4,627,537 1.00 Exercised — — Expired or cancelled — — Outstanding at September 30, 2017 4,661,167 $ 1.13 Stock Options On October 25, 2016, our Board adopted the 2016 Omnibus Incentive Plan (the “2016 Plan”) to, among other things, attract and retain the best available personnel, to provide additional incentive to employees, directors and consultants and to promote the success of the Company’s business. On January 26, 2017, our stockholders approved the 2016 Plan, pursuant to which 2,500,000 shares of the Company’s common stock will be reserved for issuance under stock and stock option awards. During the period ended April 1, 2017 the Company issued to employees and consultants, 838,300 shares and 313,500 options, with an exercise price of $1.35 per share to purchase shares of common stock, and therefore has 1,348,200 remaining under this plan. The fair value of stock options granted was estimated at the date of grant using the Black-Scholes option pricing model. The Company used the following assumptions for determining the fair value of options granted under the Black-Scholes option pricing model: Exercise price $ 1.35 Market price at date of grant $ 0.62 Volatility 99.38 % Expected dividend rate — Expected term (years) 5 Risk-free interest rate 1.93 % During the period ended September 30, 2017 and October 1, 2016, the Company recorded share based payment expense of $251 and $270, respectively, in connection with all options outstanding.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2017
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE 7 – COMMITMENTS AND CONTINGENCIES Earn-out Liabilities and Stock Value Guarantees Pursuant to the acquisition of Control Solutions International, Inc. (“CSI”), the purchase price includes monthly cash payments to the former owners and shareholders of CSI for performance-based compensation equal to 20% of CSI’s consolidated gross profit from the date of closing through the end of the sixteenth quarter following the date of closing not to exceed a total of $2,100. During the period ended September 30, 2017 and October 1, 2016, the Company paid $68 and $104, respectively, towards the earn-out liability. This accrual is related to the matter of NewCSI, Inc. vs. Staffing 360 Solutions, Inc. Pursuant to the acquisition of The JM Group, the purchase price includes a cash payment to the shareholders for performance-based compensation of (a) £850 if the gross profit for the 12 month period ending on the anniversary date of the date of completion (the “Anniversary TTM Gross Profit”) is equal to 90% or more of the gross profit for the twelve months ending October 31, 2015 (the “Completion TTM Gross Profit”); or (b) if the Anniversary TTM Gross Profit is less than 90% of the Completion TTM Gross Profit, a sum equal to £850 multiplied by the Anniversary TTM Gross Profit/Completion TTM Gross Profit. The Company recorded the maximum contingent liability amount of £850 ($1,180). At December 31, 2016, the remaining balance was $1,026 and was recorded in other current liabilities. While unpaid, the balance accrued interest at 10.25% per annum. The balance was paid in full in January 2017. Legal Proceedings NewCSI, Inc. vs. Staffing 360 Solutions, Inc. On May 22, 2014, NewCSI, Inc. (“NewCSI”), the former owners of Control Solutions International, filed a complaint in the United States District Court for the Western District of Texas, Austin Division, against the Company arising from the terms of the Stock Purchase Agreement dated August 14, 2013 between the Company and NewCSI. NewCSI claims that the Company breached a provision of the Stock Purchase Agreement (“SPA § 2.7”) that required the Company to calculate and pay to NewCSI 50% of certain “Deferred Tax Assets” within 90 days after December 31, 2013, subject to certain criteria. The Complaint sought payment of the amount allegedly owed under SPA § 2.7 and acceleration of earn-out payments provided for in the Stock Purchase Agreement of $1,400, less amounts paid to date, and attorneys’ fees. The Company responded denying the material allegations and interposing numerous affirmative defenses. On October 8, 2014, NewCSI filed a Motion of Summary Judgment (the “Motion”). On March 30, 2015, a Magistrate Judge of the District Court issued a Report and Recommendation that the District Court deny the Motion. The Recommendation became a final decision on April 13, 2015. On December 31, 2014, NewCSI filed an amended complaint to which NewCSI added an additional count asserting an “Adjustment Event” had occurred requiring an acceleration of earn-out payments provided for in the CSI Stock Purchase Agreement of $2,100, less amounts paid as of December 31, 2014 totaling $429 (balance of $1,671 at December 31, 2014), should the Company or CSI “be unable, or admit in writing its inability, to pay its debts as they mature.” The Company responded denying the material allegations and interposing numerous affirmative defenses, including that the earn-out liability was fully expensed at the time of the acquisition and fully accrued for on the Company’s balance sheet as part of the purchase accounting at the time of the acquisition. The final pretrial conference in this matter was held April 22, 2015. A jury was selected on May 14, 2015, and the trial was held May 18-20, 2015. On May 20, 2015, the jury rendered a verdict, finding that the Company had not complied with SPA § 2.7 and owed $154, but that NewCSI had not proven that the Company or CSI had become unable to pay debts as they came due. The Court had held that it was not a question for the jury to decide if damages for breach of SPA § 2.7 should include accelerated earn-out payments. On June 3, 2015, NewCSI filed a Motion for Entry of Judgment as Matter of Law seeking entry of a judgment in the amount of $154, plus accelerated earn-out payments in the amount of $1,152, plus statutory interest. NewCSI did not challenge the jury verdict on the ability to pay issue. Also on June 3, 2015, the Company filed a Motion for Entry of Judgment as a Matter of Law seeking entry of judgment against NewCSI on the jury’s finding that the Company had not complied with SPA § 2.7, or, in the alternative, for a reduction of damages to $154 and to hold that NewCSI may not be awarded accelerated earn-out payments as that would result in an illegal penalty. On October 21, 2015, judgment was entered in this action in favor of NewCSI and against the Company in the amount of $1,307, plus pre-judgment interest, post-judgment interest, and costs. On January 26, 2016, the District Court set the bond in respect of the NewCSI litigation at $1,384. The Company has filed a notice of appeal to the United States Court of Appeals for the Fifth Circuit (“Appellate Court”) seeking reversal of the judgment and posted a supersedeas bond to stay the execution of the judgment pending appeal. On April 18, 2016, the Court granted the NewCSI shareholders’ request for payment of attorneys’ fees, but reserved judgment on the amount of fees to award pending the outcome of the Company’s appeal. As of January 2016, the NewCSI shareholders have claimed they have incurred $552 in attorney’s fees, which could increase during the pendency of the appeal. On November 3, 2016, oral arguments for the appeal were heard and on July 26, 2017, the Appellate Court affirmed the trial Court’s decision. On August 29, 2017 the surety company released the supersedeas bond to the New CSI shareholders’ counsel, which was amount was approximately $5 less than the judgment amount with accumulated interest. Payment of this remaining balance has been made subsequent to period end. The amount of the legal fee award remains open for determination. Staffing 360 Solutions, Inc. v. Former Officers of Staffing 360 Solutions, Inc. On November 13, 2015, in a separate proceeding, Staffing 360 initiated an arbitration before JAMS entitled Staffing 360 Solutions, Inc. v. Former Officers of Staffing 360 Solutions, Inc. On July 20, 2016, the arbitrator decided in favor of both of the respondents’ motions. Further on September 21, 2016 the arbitrator rendered the final award, which was set at $1,433. The former officers brought an action in US District Court in New York City under the caption Dealy et al., v. Staffing 360 Solutions, Inc. .

SEGMENTS

SEGMENTS	9 Months Ended
	Sep. 30, 2017
Segments Geographical Areas [Abstract]
Segment Reporting Disclosure	NOTE 8 – SEGMENTS The Company’s operating segments, which are consistent with its reportable segments, are organized by geography in accordance with its internal management and reporting structure. For the period ended September 30, 2017 and October 1, 2016, the Company generated revenue and gross profit by segment as follows: July 2, 2017 to September 30, 2017 July 3, 2016 to October 1, 2016 January 1, 2017 to September 30, 2017 January 3, 2016 to October 1, 2016 United States $ 37,830 $ 38,845 $ 107,441 $ 112,557 United Kingdom 12,452 7,074 25,634 22,790 Canada 63 31 99 76 Total Revenue $ 50,345 $ 45,950 $ 133,174 $ 135,423 United States $ 7,033 $ 6,815 $ 19,441 $ 18,842 United Kingdom 2,523 1,581 5,352 4,744 Canada 21 9 34 35 Total Gross Profit $ 9,577 $ 8,405 $ 24,827 $ 23,621 Selling, general and administrative expenses, excluding depreciation and amortization stated below $ (9,140 ) $ (7,795 ) $ (23,105 ) $ (24,102 ) Depreciation and amortization (790 ) (727 ) (2,310 ) (2,059 ) Interest expense (761 ) (615 ) (1,843 ) (2,007 ) Amortization of beneficial conversion feature — (183 ) (184 ) (550 ) Amortization of debt discount and deferred financing costs (1,213 ) (401 ) (2,387 ) (1,310 ) Loss on extinguishment of debt, net (2,819 ) — (4,108 ) — Gain on settlement of warrants — — - 485 Other income (expense) (10 ) (35 ) (31 ) (38 ) Loss Before Provision for Income Tax $ (5,156 ) $ (1,351 ) $ (9,141 ) $ (5,960 ) As of September 30, 2017, and December 31, 2016, the Company has assets in the U.S., the U.K. and Canada as follows: September 30, December 31, 2017 2016 United States $ 60,795 $ 44,990 United Kingdom 33,261 8,936 Canada 69 31 Total Assets $ 94,125 $ 53,957

ACQUISITIONS

ACQUISITIONS	9 Months Ended
	Sep. 30, 2017
Business Combinations [Abstract]
Acquisitions	NOTE 9 - ACQUISITIONS Based upon a preliminary valuation, the Company recorded the following identifiable intangible assets in connection with the acquisition of FirstPro and CBS Butler: CBS Butler FirstPro Goodwill $ 14,565 $ 4,531 Intangible assets Tradenames $ 1,123 $ 35 Non-compete 150 193 Customer Relationships 4,473 3,136 $ 5,746 $ 3,364 In connection with the acquisition of CBS Butler and FirstPro, the Company identified recognized intangible assets of $5,746 and $3,364, respectively, representing trade names, customer relationships, and non-compete agreements. These assets are being amortized on a straight line basis over their weighted average estimated useful life of 10 years. The Company acquired a total of $8,527 in receivables and fair value of these receivables equals the contract value. The following unaudited pro forma consolidated results of operation have been prepared, as if the acquisition of FirstPro and CBS Butler had occurred as of January 1, 2016: July 2, 2017 to September 30, 2017 July 3, 2016 to October 1, 2016 January 1, 2017 to September 30, 2017 January 3, 2016 to October 1, 2016 Revenues $ 63,854 $ 66,945 $ 184,995 $ 201,611 Net loss from continuing operations (5,323 ) (1,248 ) (10,048 ) (7,532 ) The Company recorded $6,768 in revenues that came from the acquisitions completed during the quarter.

OTHER RELATED PARTY TRANSACTION

OTHER RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2017
Related Party Transactions [Abstract]
Other Related Party Transactions	NOTE 10 – OTHER RELATED PARTY TRANSACTIONS Consulting Fees – Related Party Board and Committee Members During the period from July 2, 2017 to September 30, 2017 and July 3, 2016 to October 1, 2016, the Company incurred $19 and $13, respectively, in board of director fees to Dimitri Villard. During the period from January 1, 2017 to September 30, 2017 and January 3, 2016 to October 1, 2016, the Company incurred $50 and $38, respectively, in board of director fees to Dimitri Villard. During the period from January 1, 2017 to September 30, 2017 and January 3, 2016 to October 1, 2016, Mr. Villard also received 8,500 and 6,000 shares of common stock valued at $6 and $15, respectively for his services as a board and committee member. During the period ended September 30, 2017, Mr. Villard received 66,000 shares valued at $54 as a bonus. The Company has $ 0 During the period from July 2, 2017 to September 30, 2017 and July 3, 2016 to October 1, 2016, the Company incurred $ 19 8,500 and 6,000 shares of During the period from July 2, 2017 to September 30, 2017 and July 3, 2016 to October 1, 2016, the Company incurred $19 and $13, respectively, 9,500

SUPPLEMENTAL CASH FLOW INFORMAT

SUPPLEMENTAL CASH FLOW INFORMATION	9 Months Ended
	Sep. 30, 2017
Supplemental Cash Flow Information [Abstract]
Supplemental Cash Flow Information	NOTE 11 – SUPPLEMENTAL CASH FLOW INFORMATION January 1, 2017 to September 30, 2017 January 3, 2016 to October 1, 2016 Cash paid for: Interest $ 1,827 $ 1,559 Income taxes 140 132 Non Cash Investing and Financing Activities: Shares issued in connection with convertible note $ 498 $ — Shares issued in connection with Jackson term loan 2,580 — Warrants issued in connection with Jackson term loan 1,760 — Shares issued in connection with Series D payoff 217 — Shares issued in connection with CBS Butler acquisition 430 — Conversion of a convertible note payable — (1,066 ) Shares issued in connection with convertible notes — 315 Shares issued in connection with promissory notes — 65

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2017
Subsequent Events [Abstract]
Subsequent Events	NOTE 12 – SUBSEQUENT EVENTS Where applicable, all material subsequent events have been disclosed in their respective footnotes.

SUMMARY OF SIGNIFICANT ACCOUN19

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2017
Accounting Policies [Abstract]
Basis of Presentation and Principles of Consolidation	Basis of Presentation and Principles of Consolidation These condensed consolidated financial statements and related notes are presented in accordance with generally accepted accounting principles in the United States (“GAAP”), expressed in U.S. dollars. The unaudited condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All significant intercompany balances and transactions have been eliminated in consolidation. These unaudited condensed consolidated financial statements reflect all adjustments including normal recurring adjustments, which, in the opinion of management, are necessary to present fairly the financial position, results of operations and cash flows for the periods presented in accordance with the GAAP. These unaudited condensed consolidated financial statements should be read in conjunction with the Company’s consolidated financial statements and notes thereto for the transition period ended December 31, 2016 and for the years ended May 31, 2016 and 2015, which are included in the Company’s December 31, 2016 Form 10-KT, as amended, filed with the United States Securities and Exchange Commission on April 12, 2017. The Company assumes that the users of the interim financial information herein have read, or have access to, the audited consolidated financial statements for the preceding period, and that the adequacy of additional disclosure needed for a fair presentation may be determined in that context. The results of operations for the period ended September 30, 2017 are not necessarily indicative of results for the entire year ending December 30, 2017. The accompanying condensed consolidated financial statements have been prepared on a going concern basis which implies the Company will continue to meet its obligations for the next 12 months as of the date these financial statements are issued. On September 15, 2017, the Company completed financing of a $40,000 term loan with Jackson Investment Group, LLC, which among other outcomes, significantly alters the Company’s debt service obligations prospectively. The Company believes it can meet its obligations in the next 12 months from the date these financial statements are issued.
Acquisitions	Acquisitions On September 15, 2017, Staffing 360 Georgia, LLC (“Staffing Georgia”), a wholly-owned subsidiary of the Company entered into an asset purchase agreement with Firstpro Inc. (“FPI”), Firstpro Georgia, LLC (“FPL”), and certain individuals, pursuant to which the FPI and FPL sold substantially all of their assets to Staffing Georgia (“ Firstpro Acquisition”) On September 15, 2017, the Company and Longbridge Recruitment 360 Limited (“Longbridge”), a wholly-owned subsidiary of the Company, entered into an agreement (“Share Purchase Agreement”) with the holders of share capital of CBS Butler Holdings Limited (“CBS Butler”) and an agreement (“Option Purchase Agreement”) with the holders of outstanding options of CBS Butler, pursuant to which the holders of the share capital of CBS Butler and holders of outstanding options of CBS Butler sold all of their shares and options of CBS Butler to Longbridge (the “ CBS Butler Acquisition”) To finance the above transactions, the Company entered into an agreement with Jackson Investment Group, LLC (“Jackson”) on September 15, 2017. The Company, as borrower, and certain domestic subsidiaries of the Company, as guarantors, entered into an amended and restated note purchase agreement with Jackson, as lender (the “A&R Note Purchase Agreement”), pursuant to which Jackson made a senior debt investment of $40,000 in the Company in exchange for a senior secured note in the principal amount of $40,000 (the “Jackson Note”). The proceeds of the sale of the secured note were used to (i) repay the existing subordinated notes previously issued to Jackson in the aggregate principal amount of $11,165, (ii) to fund the upfront cash portion of the purchase price consideration of the Firstpro Acquisition and the CBS Butler Acquisition, (iii) to repay substantially all other outstanding indebtedness of the Company and (iv) general working capital purposes. The maturity date for the Jackson Note is September 15, 2020. The Jackson Note will accrue interest at 12% per annum, due quarterly on January 1, April 1, July 1 and October 1 in each year, with the first such payment due on January 1, 2018. Interest on any overdue payment of principal or interest due under the Jackson Note will accrue at a rate per annum that is 5% in excess of the rate of interest otherwise payable thereunder. The Company may prepay the amounts due on the Jackson Note in whole or in part from time to time, without penalty or premium, subject to the conditions set forth in the A&R Note Purchase Agreement, and such prepayments, depending on the timing of the prepayments, may result in a discount on the principal amount to be prepaid as set forth in the A&R Note Purchase Agreement. The Company paid a closing fee of $1,000 in connection with its entry into the A&R Note Purchase Agreement and agreed to issue 2,250,000 shares of the Company’s common stock as a closing commitment fee. These shares are subject to registration rights in favor of Jackson and will be included in a new resale registration statement which must be filed by the Company not later than October 30, 2017. The Jackson Note resulted in the extinguishment of the old notes of $11,165 and recording of the new debt of $40,000 and debt issue costs $3,426. The Company recorded a $2,819 loss upon extinguishment.
Change of Year End	Change of Year End On February 28, 2017, the Board of Directors of the Company (the “Board”) approved the change of the Company’s fiscal year end from May 31 to a 52-53 week year ending on the Saturday closest to the 31st of December. In a 52 week fiscal year, each of the Company’s quarterly periods will comprise 13 weeks. In a 53 week fiscal year, one quarter will consist of 14 weeks. On April 12, 2017, the Company filed a transition report on Form 10-KT, as amended, covering the transition period June 1, 2016 through December 31, 2016. Annual reports on Form 10-K covering 52-53 week years will be filed thereafter. This filing includes comparative unaudited condensed consolidated financial statements for the period January 1, 2017 to September 30, 2017 and January 3, 2016 to October 1, 2016.
Reclassifications	Reclassifications Certain reclassifications have been made to conform the prior period data to the current presentations. In accordance with ASU 2015-03, “Imputation of Interest – Simplifying the Presentation of Debt Issuance Costs”, debt issuance costs related to a recognized debt liability are presented in the balance sheet as a direct deduction from the debt liability, consistent with the presentation of a debt discount. These The Company has reclassified the Midcap Additional Term Loan from Long-term debt to Other long-term liabilities, as this represents the long term portion of funds received from the accounts receivable financing facility. These reclassifications had no impact on reported results of operations. The Company paid the Midcap Additional Term Loan in full on September 18, 2017.
Income Taxes	Income Taxes The Company uses an estimated annual effective tax rate, which is based on expected annual income and statutory tax rates in the various jurisdictions in which the Company operates, to determine its quarterly provision for income taxes. Certain significant or unusual items are separately recognized in the quarter in which they occur and can be a source of variability in the effective tax rates from quarter to quarter. The Company’s effective tax rate may change from period to period based on recurring and non-recurring factors including the geographical mix of earnings, enacted tax legislation, state and local income taxes and tax audit settlements. The effective income tax rate from continuing operations for the period July 2, 2017 to September 30, 2017 and July 3, 2016 to October 1, 2016 was 4% and (37.6)%, respectively. The effective income tax rate from continuing operations for the period January 1, 2017 to September 30, 2017 and January 3, 2016 to October 1, 2016, was 2.3% and 4.3%, respectively.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In January 2017, the FASB issued ASU 2017-04, “Intangibles – Goodwill and Other (Topic 350) Simplifying the Test for Goodwill Impairment”. The amendments in this update modify the concept of impairment from the condition that exists when the carrying amount of goodwill exceeds its implied fair value to the condition that exists when the carrying amount of a reporting unit exceeds its fair value. An entity no longer will determine goodwill impairment by calculating the implied fair value of goodwill by assigning the fair value of a reporting unit to all of its assets and liabilities as if that reporting unit had been acquired in a business combination. The guidance is effective for annual periods fiscal years beginning after December 15, 2019. The Company is currently evaluating the impact of adopting this guidance. In January 2017, the FASB issued ASU 2017-01, “Business Combinations (Topic 805) Clarifying the Definition of a Business”. The amendments in this update is to clarify the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The definition of a business affects many areas of accounting including acquisitions, disposals, goodwill, and consolidation. The guidance is effective for annual periods beginning after December 15, 2017, including interim periods within those periods. The Company is currently evaluating the impact of adopting this guidance. In August 2016, the FASB issued ASU 2016-15, “Statement of Cash Flows (Topic 230) Classification of Certain Cash Receipts and Cash Payments”. The new guidance is intended to reduce diversity in practice in how certain transactions are classified in the statement of cash flows. ASU 2016-15 is effective for the Company beginning in the first quarter of fiscal 2019. Early adoption is permitted, provided that all of the amendments are adopted in the same period. The guidance requires application using a retrospective transition method. The Company is currently evaluating the impact of adopting this guidance. In March 2016, the FASB issued ASU 2016-09, “Stock Compensation”, regarding the accounting for share-based payment transactions, including income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. The guidance is to be applied for annual periods beginning after December 15, 2016 and interim periods within those annual periods, and early adoption is permitted. The guidance requires companies to apply the requirements retrospectively, modified retrospectively, or prospectively depending on the amendment(s) applied. The adoption of this standard had no material financial impact. In February 2016, the FASB issued ASU 2016-02, “Leases” (Topic 842). This guidance will be effective for public entities for fiscal years beginning after December 15, 2018 including the interim periods within those fiscal years. Early application is permitted. Under the new provisions, all lessees will report a right-of-use asset and a liability for the obligation to make payments for all leases with the exception of those leases with a term of 12 months or less. All other leases will fall into one of two categories: (i) Financing leases, similar to capital leases, which will require the recognition of an asset and liability, measured at the present value of the lease payments and (ii) Operating leases which will require the recognition of an asset and liability measured at the present value of the lease payments. Lessor accounting remains substantially unchanged with the exception that no leases entered into after the effective date will be classified as leveraged leases. For sale leaseback transactions, the sale will only be recognized if the criteria in the new revenue recognition standard are met. The Company is currently evaluating the impact of adopting this guidance. In January 2016, the FASB issued ASU 2016-01, “Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities”, which amends the guidance relating to the classification and measurement of financial instruments. Changes to the current guidance primarily affect the accounting for equity investments, financial liabilities under the fair value option, and the presentation and disclosure requirements for financial instruments. In addition, the ASU clarifies guidance related to the valuation allowance assessment when recognizing deferred tax assets resulting from unrealized losses on available-for sale debt securities. The new standard is effective for fiscal years and interim periods beginning after December 15, 2017, and upon adoption, an entity should apply the amendments by means of a cumulative-effect adjustment to the balance sheet at the beginning of the first reporting period in which the guidance is effective. Early adoption is not permitted except for the provision to record fair value changes for financial liabilities under the fair value option resulting from instrument-specific credit risk in other comprehensive income. The Company is currently evaluating the impact of adopting this guidance. In September 2015, the FASB issued ASU 2015-16, “Simplifying the Accounting for Measurement–Period Adjustments”. Changes to the accounting for measurement-period adjustments relate to business combinations. Currently, an acquiring entity is required to retrospectively adjust the balance sheet amounts of the acquiree recognized at the acquisition date with a corresponding adjustment to goodwill as a result of changes made to the balance sheet amounts of the acquiree. The measurement period is the period after the acquisition date during which the acquirer may adjust the balance sheet amounts recognized for a business combination (generally up to one year from the date of acquisition). The changes eliminate the requirement to make such retrospective adjustments, and, instead require the acquiring entity to record these adjustments in the reporting period they are determined. The new standard is effective for both public and private companies for annual reporting periods beginning after December 15, 2015. The Adoption of this guidance had no material impact on the Company’s financial statements. In May 2014, the FASB issued ASU 2014-09, “Revenue from Contracts with Customers”. ASU 2014-09 supersedes the revenue recognition requirements of FASB ASC Topic 605, “Revenue Recognition” and most industry-specific guidance throughout the ASC, resulting in the creation of FASB ASC Topic 606, “Revenue from Contracts with Customers”. ASU 2014-09 requires entities to recognize revenue in a way that depicts the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to in exchange for those goods or services. This ASU provides alternative methods of adoption. In August 2015, the FASB issued ASU 2015-14, “Revenue from Contracts with Customers, Deferral of the Effective Date”. ASU 2015-14 defers the effective date of ASU 2014-09 to annual reporting periods beginning after December 15, 2017, including interim reporting periods within that reporting period. Earlier application is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. In March 2016, the FASB issued ASU 2016-08, “Revenue from Contracts with Customers, Principal versus Agent Considerations” (Reporting Revenue Gross versus Net) clarifying the implementation guidance on principal versus agent considerations. Specifically, an entity is required to determine whether the nature of a promise is to provide the specified good or service itself (that is, the entity is a principal) or to arrange for the good or service to be provided to the customer by the other party (that is, the entity is an agent). The determination influences the timing and amount of revenue recognition. In April 2016, the FASB issued ASU 2016-10, “Revenue from Contracts with Customers, Identifying Performance Obligations and Licensing”, clarifying the implementation guidance on identifying performance obligations and licensing. The amendments in this ASU clarify the two following aspects (a) contracts with customers to transfer goods and services in exchange for consideration and (b) determining whether an entity’s promise to grant a license provides a customer with either a right to use the entity’s intellectual property (which is satisfied at a point in time) or a right to access the entity’s intellectual property (which is satisfied over time). The effective date and transition requirements for ASU 2016-08 and ASU 2016-10 are the same as the effective date and transition requirements for ASU 2014-09. The Company is currently assessing the potential impact of adopting ASU 2014-09, ASU 2016-08 and ASU 2016-10 on its financial statements and related disclosures.

LOSS PER COMMON SHARE (Tables)

LOSS PER COMMON SHARE (Tables)	9 Months Ended
	Sep. 30, 2017
Earnings Per Share [Abstract]
Schedule of Loss Per Common Share	The Company utilizes the guidance per ASC 260, “Earnings per Share”. Basic earnings per share are calculated by dividing income available to stockholders by the weighted average number of common stock shares outstanding during each period. Our Series A preferred stock holders (related parties) receive certain dividends or dividend equivalents that are considered participating securities and our earnings (loss) per share is computed using the two-class method. For the period ended September 30, 2017 and October 1, 2016, pursuant to the two-class method, as a result of the net loss, losses were not allocated to the participating securities. Diluted earnings per share are computed using the weighted average number of common stock shares and dilutive common share equivalents outstanding during the period. Dilutive common stock share equivalents consist of common shares issuable upon the conversion of preferred stock, convertible notes and the exercise of stock options and warrants (calculated using the modified treasury stock method). Such securities, shown below, presented on a common share equivalent basis and outstanding as of September 30, 2017 and October 1, 2016 have been excluded from the per share computations, since their inclusion would be anti-dilutive: September 30, October 1, 2017 2016 Convertible bonds - Series B — 5,777 Convertible promissory notes — 2,141,077 Convertible preferred shares 216,191 592,191 Warrants 4,661,167 83,764 Long term incentive plan (LTIP) 1,085,602 1,002,265 Options 627,300 320,500 Total 6,590,260 4,145,574

DEBT (Tables)

DEBT (Tables)	9 Months Ended
	Sep. 30, 2017
Debt Disclosure [Abstract]
Schedule of Debt	September 30, December 31, 2017 2016 Bonds: Bonds - Series B $ — $ 50 Convertible Notes: Non-interest Bearing Convertible Note (January 6, 2016) — 359 Non-interest Bearing Convertible Note (September 10, 2016) — 477 8% Convertible Note (July 8, 2015) — 1,960 8% Convertible Note (February 8, 2016) — 728 Lighthouse- Seller Note #1 — 1,874 Lighthouse - Seller Note #2 — 234 Promissory Notes: Staffing (UK) - Seller Note — 112 PeopleServe - Seller Note — 329 Term Loans: Jackson Investment Group - related party 40,000 — Midcap Financial Trust — 2,025 ABN AMRO 377 694 Sterling National Bank — 168 Less Debt Discount and Deferred Financing Costs (3,436 ) (1,374 ) Total Debt 36,941 7,636 Less: Current Portion, Net (367 ) (3,639 ) Total Long-Term Debt, Net $ 36,574 $ 3,997

EQUITY (Tables)

EQUITY (Tables)	9 Months Ended
	Sep. 30, 2017
Stockholders Equity Note [Abstract]
Schedule of Stockholders Equity	The Company issued 10,049,025 shares of common stock during the period ended September 30, 2017 as summarized below: Shares issued to/for: Number of common shares issued Fair Value of shares issued Fair Value at Issuance (per share) Conversion of Series D Preferred Stock 1,973,000 $ 1,265 $ 0.56 $ 0.76 Jackson Investment Group 4,727,905 2,580 0.55 0.74 Employees 1,691,200 1,136 0.55 0.94 Extension of convertible notes 600,000 498 0.83 0.83 CBS Butler Acquisition 500,000 430 0.86 0.86 Board and Committee members 224,500 182 0.62 0.94 At-the-Market Facility 309,920 208 0.63 0.70 Consultants 22,500 20 0.70 0.94 10,049,025 $ 6,319
Schedule of Conversions of Series D Preferred Stock to Common Stock	During the period ended September 30, 2017, holders converted 31 shares of Series D Preferred Stock to 1,673,000 shares of common stock. On April 5, 2017, the Company entered into an agreement with holders of the Series D Preferred shares to redeem the remaining 62 shares of Series D Preferred Stock and terminate all future conversion rights, in return for $1,500 in cash and 300,000 shares of common stock. The Company recorded a gain of $79 on Series D Preferred Stock extinguishment. Shares Balance Face Value 211 $ 2,110 Original Issue Discount — (110 ) Beneficial Conversion Feature — (615 ) Conversions (118 ) (773 ) Balance, Net at December 31, 2016 93 612 Conversions (31 ) (205 ) Redemption (62 ) (1,500 ) Fair value of shares issued on redemption — (217 ) Paid in capital — 1,389 Gain on settlement — (79 ) Ending Balance, Net at September 30, 2017 — $ —
Schedule Of Warrant Activity	Transactions involving the Company’s warrant issuances are summarized as follows: Number of shares Weighted Average Price Per Share Outstanding at December 31, 2016 33,630 $ 19.52 Issued 4,627,537 1.00 Exercised — — Expired or cancelled — — Outstanding at September 30, 2017 4,661,167 $ 1.13
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions	The Company used the following assumptions for determining the fair value of options granted under the Black-Scholes option pricing model: Exercise price $ 1.35 Market price at date of grant $ 0.62 Volatility 99.38 % Expected dividend rate — Expected term (years) 5 Risk-free interest rate 1.93 %

SEGMENTS (Tables)

SEGMENTS (Tables)	9 Months Ended
	Sep. 30, 2017
Segments Geographical Areas [Abstract]
Schedule of Revenues Gross Profit and Assets by Geographical Segment	The Company’s operating segments, which are consistent with its reportable segments, are organized by geography in accordance with its internal management and reporting structure. For the period ended September 30, 2017 and October 1, 2016, the Company generated revenue and gross profit by segment as follows: July 2, 2017 to September 30, 2017 July 3, 2016 to October 1, 2016 January 1, 2017 to September 30, 2017 January 3, 2016 to October 1, 2016 United States $ 37,830 $ 38,845 $ 107,441 $ 112,557 United Kingdom 12,452 7,074 25,634 22,790 Canada 63 31 99 76 Total Revenue $ 50,345 $ 45,950 $ 133,174 $ 135,423 United States $ 7,033 $ 6,815 $ 19,441 $ 18,842 United Kingdom 2,523 1,581 5,352 4,744 Canada 21 9 34 35 Total Gross Profit $ 9,577 $ 8,405 $ 24,827 $ 23,621 Selling, general and administrative expenses, excluding depreciation and amortization stated below $ (9,140 ) $ (7,795 ) $ (23,105 ) $ (24,102 ) Depreciation and amortization (790 ) (727 ) (2,310 ) (2,059 ) Interest expense (761 ) (615 ) (1,843 ) (2,007 ) Amortization of beneficial conversion feature — (183 ) (184 ) (550 ) Amortization of debt discount and deferred financing costs (1,213 ) (401 ) (2,387 ) (1,310 ) Loss on extinguishment of debt, net (2,819 ) — (4,108 ) — Gain on settlement of warrants — — - 485 Other income (expense) (10 ) (35 ) (31 ) (38 ) Loss Before Provision for Income Tax $ (5,156 ) $ (1,351 ) $ (9,141 ) $ (5,960 ) As of September 30, 2017, and December 31, 2016, the Company has assets in the U.S., the U.K. and Canada as follows: September 30, December 31, 2017 2016 United States $ 60,795 $ 44,990 United Kingdom 33,261 8,936 Canada 69 31 Total Assets $ 94,125 $ 53,957

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	9 Months Ended
	Sep. 30, 2017
Business Combinations [Abstract]
Schedule of Identifiable Intangible Assets Acquisition	Based upon a preliminary valuation, the Company recorded the following identifiable intangible assets in connection with the acquisition of FirstPro and CBS Butler: CBS Butler FirstPro Goodwill $ 14,565 $ 4,531 Intangible assets Tradenames $ 1,123 $ 35 Non-compete 150 193 Customer Relationships 4,473 3,136 $ 5,746 $ 3,364
Schedule of Unaudited Pro Forma Consolidated Results of Operations	The following unaudited pro forma consolidated results of operation have been prepared, as if the acquisition of FirstPro and CBS Butler had occurred as of January 1, 2016: July 2, 2017 to September 30, 2017 July 3, 2016 to October 1, 2016 January 1, 2017 to September 30, 2017 January 3, 2016 to October 1, 2016 Revenues $ 63,854 $ 66,945 $ 184,995 $ 201,611 Net loss from continuing operations (5,323 ) (1,248 ) (10,048 ) (7,532 )

SUPPLEMENTAL CASH FLOW INFORM25

SUPPLEMENTAL CASH FLOW INFORMATION (Tables)	9 Months Ended
	Sep. 30, 2017
Supplemental Cash Flow Information [Abstract]
Schedule of Cash Flow Supplemental Information	January 1, 2017 to September 30, 2017 January 3, 2016 to October 1, 2016 Cash paid for: Interest $ 1,827 $ 1,559 Income taxes 140 132 Non Cash Investing and Financing Activities: Shares issued in connection with convertible note $ 498 $ — Shares issued in connection with Jackson term loan 2,580 — Warrants issued in connection with Jackson term loan 1,760 — Shares issued in connection with Series D payoff 217 — Shares issued in connection with CBS Butler acquisition 430 — Conversion of a convertible note payable — (1,066 ) Shares issued in connection with convertible notes — 315 Shares issued in connection with promissory notes — 65

SUMMARY OF SIGNIFICANT ACCOUN26

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Textual) £ in Thousands, $ in Thousands	Sep. 15, 2017USD ($)Installmentshares	Sep. 15, 2017GBP (£)shares	May 12, 2017shares	Jan. 26, 2017shares	Aug. 31, 2017shares	Sep. 30, 2017USD ($)	Oct. 01, 2016USD ($)	Sep. 30, 2017USD ($)shares	Oct. 01, 2016USD ($)	Sep. 15, 2017GBP (£)Installment	Apr. 05, 2017USD ($)
Accounting Policies [Line Items]
Payments of financing costs								$ 3,299	$ 777
Shares issued, shares | shares			309,920					10,049,025
Loss on extinguishment of debt, net						$ (2,819)	$ 0	$ (4,108)	$ 0
Effective income tax rate from continuing operations						4.00%	(37.60%)	2.30%	4.30%
Common Stock [Member]
Accounting Policies [Line Items]
Shares issued, shares | shares								10,049,025
Firstpro Acquisition [Member]
Accounting Policies [Line Items]
Aggregate consideration price	$ 8,000
Cash payment	4,500
Business acquisition cost of acquired entity quarterly installment payment	825
Business acquisition cost of acquired entity each quarterly installment payment	75
Business acquisition quarterly installment payment beginning date								Oct. 1, 2017
Business acquisition cost of acquired entity annual equal installment payment	$ 2,675
Business combination number of equal annual installments. | Installment	3									3
Business acquisition annual equal installment payment beginning date								Sep. 15, 2018
CBS Butler Acquisition [Member]
Accounting Policies [Line Items]
Shares issued, shares | shares								500,000
CBS Butler Acquisition [Member] | Share Purchase Agreement [Member]
Accounting Policies [Line Items]
Cash payment | £		£ 13,810
Business combination earn-out payment payable month and year								2018-12
Business combination deferred consideration | £										£ 150
CBS Butler Acquisition [Member] | Share Purchase Agreement [Member] | Maximum [Member]
Accounting Policies [Line Items]
Business combination earn-out payment | £										£ 4,214
CBS Butler Acquisition [Member] | Share Purchase Agreement [Member] | Common Stock [Member]
Accounting Policies [Line Items]
Shares issued in acquisition (in shares) | shares	500,000	500,000
Jackson Investment Group, LLC [Member]
Accounting Policies [Line Items]
Debt Instrument, Face Amount											$ 1,650
Debt Instrument, Interest Rate, Stated Percentage											6.00%
Shares issued, shares | shares				1,650,000				4,727,905
Jackson Investment Group, LLC [Member] | Common Stock [Member]
Accounting Policies [Line Items]
Shares issued, shares | shares					160,000
Term Loan [Member] | Jackson Investment Group, LLC [Member]
Accounting Policies [Line Items]
Payments of financing costs	$ 40,000
Jackson Note [Member] | A&R Note Purchase Agreement [Member]
Accounting Policies [Line Items]
Debt Instrument, Face Amount	40,000
Principal amount of exchange for senior secured note	40,000
Proceeds from sale of secured notes to repay existing subordinated notes aggregate principal amount	$ 11,165
Debt Instrument, Maturity Date	Sep. 15, 2020	Sep. 15, 2020						Sep. 15, 2020
Debt Instrument, Interest Rate, Stated Percentage	12.00%									12.00%
Debt instrument, payment terms								The Jackson Note will accrue interest at 12% per annum, due quarterly on January 1, April 1, July 1 and October 1 in each year, with the first such payment due on January 1, 2018.
Debt instrument, interest payment period								quarterly
Debt instrument, date of first required payment	Jan. 1, 2018	Jan. 1, 2018						Jan. 1, 2018
Debt instrument, interest payment due description								Interest on any overdue payment of principal or interest due under the Jackson Note will accrue at a rate per annum that is 5% in excess of the rate of interest otherwise payable thereunder.
Debt instrument, incremental percentage on interest rate	5.00%	5.00%
Payment of closing fee	$ 1,000
Shares issued, shares | shares	2,250,000	2,250,000
Extinguishment of Debt, Amount	$ 11,165
Debt issuance costs	3,426
Loss on extinguishment of debt, net	$ (2,819)

LOSS PER COMMON SHARE (Details)

LOSS PER COMMON SHARE (Details) - shares	9 Months Ended
	Sep. 30, 2017	Oct. 01, 2016
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Shares excluded in computation of earnings per common share	6,590,260	4,145,574
Convertible bonds - Series B [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Shares excluded in computation of earnings per common share		5,777
Convertible promissory notes [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Shares excluded in computation of earnings per common share		2,141,077
Convertible preferred shares [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Shares excluded in computation of earnings per common share	216,191	592,191
Warrants [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Shares excluded in computation of earnings per common share	4,661,167	83,764
Long term incentive plan (LTIP) [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Shares excluded in computation of earnings per common share	1,085,602	1,002,265
Options [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Shares excluded in computation of earnings per common share	627,300	320,500

LOSS PER COMMON SHARE ((Details

LOSS PER COMMON SHARE ((Details Textual)) - Series D Preferred Stock [Member] $ in Thousands	1 Months Ended
	Apr. 30, 2017USD ($)shares
Earnings Per Share [Line Items]
Shares of series D preferred stock redeemed	62
Cash paid for redemption of series D preferred stock | $	$ 1,500
Shares of common stock issued for redemption of series D preferred stock	300,000

ACCOUNTS RECEIVABLE BASED FIN29

ACCOUNTS RECEIVABLE BASED FINANCING FACILITIES (Details Textual)	Sep. 15, 2017USD ($)	Sep. 30, 2017GBP (£)
CBS Butler [Member]
Accounts Receivable Based Financing Activities [Line Items]
Principal amount of outstanding receivables sold | £		£ 5,486,000
Midcap Financial Trust [Member]
Accounts Receivable Based Financing Activities [Line Items]
Lending facility	$ 25,000,000
Additional lending facility	$ 25,000,000
Debt Instrument, Interest Rate, Stated Percentage	4.00%
LIBOR floor rate	1.00%
Unbilled receivables, maximum incremental borrowing percentage	85.00%
Unbilled receivables, maximum incremental borrowing	$ 1,300,000
HSBC [Member] | CBS Butler [Member]
Accounts Receivable Based Financing Activities [Line Items]
Lending facility | £		£ 8,500,000
Original expiration date		2011-01
Notice for termination period by either parties		90 days
HSBC [Member] | CBS Butler [Member] | Deferred Purchase Price [Member]
Accounts Receivable Based Financing Activities [Line Items]
Percentage of cash received equal to sold receivables		90.00%

DEBT (Details)

DEBT (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Less Debt Discount and Deferred Financing Costs	$ (3,436)	$ (1,374)
Total Debt	36,941	7,636
Less: Current Portion, Net	(367)	(3,639)
Total Long-Term Debt, Net	36,574	3,997
8% Convertible Note - July 8, 2015 [Member]
Debt Instrument [Line Items]
Debt instrument	0	1,960
8% Convertible Note - February 8, 2016 [Member]
Debt Instrument [Line Items]
Debt instrument	0	728
Bonds - Series B [Member]
Debt Instrument [Line Items]
Debt instrument	0	50
Non-interest Bearing Convertible Note - January 6, 2016 [Member]
Debt Instrument [Line Items]
Debt instrument	0	359
Non-interest Bearing Convertible Note - September 10, 2016 [Member]
Debt Instrument [Line Items]
Debt instrument	0	477
Lighthouse Seller Note #1 [Member]
Debt Instrument [Line Items]
Debt instrument	0	1,874
Lighthouse Seller Note #2 [Member]
Debt Instrument [Line Items]
Debt instrument	0	234
Staffing (UK) - Seller Note [Member]
Debt Instrument [Line Items]
Debt instrument	0	112
PeopleServe - Seller Note [Member]
Debt Instrument [Line Items]
Debt instrument	0	329
Jackson Investment Group - related party [Member]
Debt Instrument [Line Items]
Debt instrument	40,000	0
Midcap Financial Trust [Member]
Debt Instrument [Line Items]
Debt instrument	0	2,025
ABN AMRO [Member]
Debt Instrument [Line Items]
Debt instrument	377	694
Sterling National Bank [Member]
Debt Instrument [Line Items]
Debt instrument	$ 0	$ 168

DEBT (Parenthetical) (Details)

DEBT (Parenthetical) (Details)	Sep. 30, 2017
8% Convertible Note - July 8, 2015 [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	8.00%
8% Convertible Note - February 8, 2016 [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	8.00%

DEBT (Details Textual)

DEBT (Details Textual) $ / shares in Units, £ in Thousands

Sep. 18, 2017USD ($)

Sep. 15, 2017USD ($)shares

Sep. 01, 2017USD ($)

Jun. 15, 2017

May 12, 2017shares

Apr. 11, 2017USD ($)

Apr. 05, 2017USD ($)$ / sharesshares

Mar. 14, 2017

Jan. 26, 2017USD ($)$ / sharesshares

Jan. 03, 2017USD ($)$ / sharesshares

Sep. 10, 2016USD ($)

Aug. 31, 2017USD ($)shares

Mar. 31, 2017USD ($)

Sep. 30, 2017USD ($)shares

Oct. 01, 2016USD ($)

Jul. 02, 2016USD ($)

Sep. 30, 2017USD ($)shares

Oct. 01, 2016USD ($)

Oct. 01, 2016GBP (£)

Dec. 31, 2016shares

Debt Instrument [Line Items]

Proceeds from convertible notes

$ 400,000

$ 578,000

Loss on extinguishment of debt

$ (2,819,000)

$ 0

$ (4,108,000)

0

Shares issued, shares | shares

309,920

10,049,025

Common stock, shares outstanding | shares

19,188,820

19,188,820

9,139,795

Proceeds from Issuance Of Debt

$ 51,165,000

783,000

Common Stock [Member]

Debt Instrument [Line Items]

Shares issued, shares | shares

10,049,025

Jackson Investment Group, LLC [Member]

Debt Instrument [Line Items]

Debt Instrument, Face Amount

$ 1,650,000

Debt Instrument, Interest Rate, Stated Percentage

6.00%

Debt Instrument, Convertible, Conversion Price | $ / shares

$ 1.50

Shares issued, shares | shares

1,650,000

4,727,905

Class of Warrant or Right Exercisable Term

4 years 6 months

Jackson Investment Group, LLC [Member] | Common Stock [Member]

Debt Instrument [Line Items]

Shares issued, shares | shares

160,000

Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares

$ 1

$ 1.35

Jackson Investment Group, LLC [Member] | Common Stock [Member] | Maximum [Member]

Debt Instrument [Line Items]

Class of Warrant or Right, Number of Securities Called by Warrants or Rights | shares

3,150,000

PeopleSERVE - Sellers Note [Member]

Debt Instrument [Line Items]

Principal payments

$ 0

197,000

$ 329,000

592,000

Jackson Investment Group Term Loan Note #1 [Member]

Debt Instrument [Line Items]

Principal payments

$ 0

Debt Instrument, Maturity Date

Jul. 25, 2018

Debt Instrument, Face Amount

$ 7,400,000

Debt Instrument, Interest Rate, Stated Percentage

6.00%

Debt Instrument, Convertible, Conversion Price | $ / shares

$ 2

Redemption of outstanding principal amount, multiples

$ 100,000

Redemption of aggregate principal amount of outstanding notes, description

At any time during the term of the note, upon notice to Jackson, the Company may also, at its option, redeem all or some of the then outstanding principal amount of the note by paying to Jackson an amount not less than $100 of the outstanding principal (and in multiples of $100), plus any accrued but unpaid interest and liquidated damages and other amounts due under the note.

Percentage of accrued interest convertible into shares of common stock

50.00%

Minimum threshold limit of ownership interest percentage

19.99%

19.99%

Class of Warrant or Right Exercisable Term

4 years 6 months

Jackson Investment Group Term Loan Note #1 [Member] | Minimum [Member]

Debt Instrument [Line Items]

Redemption of outstanding principal amount

$ 100,000

Jackson Investment Group Term Loan Note #2 [Member]

Debt Instrument [Line Items]

Principal payments

$ 0

Debt Instrument, Maturity Date

Jun. 8, 2019

Debt Instrument, Face Amount

$ 1,650,000

Debt Instrument, Convertible, Conversion Price | $ / shares

$ 1.50

Shares issued, shares | shares

296,984

Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares

$ 1

Redemption of outstanding principal amount, multiples

$ 100,000

Redemption of aggregate principal amount of outstanding notes, description

At any time during the term of the second note, upon notice to Jackson, the Company may also, at its option, redeem all or some of the then outstanding principal amount of the note by paying to Jackson an amount not less than $100 of the outstanding principal (and in multiples of $100), plus any accrued but unpaid interest and liquidated damages and other amounts due under the note.

Percentage of accrued interest convertible into shares of common stock

50.00%

Minimum threshold limit of ownership interest percentage

19.99%

Additional stock issued during period shares to be issued in excess percentage | shares

370,921

Additional stock issued during period shares new issues | shares

825,463

Restated debt instrument, maturity date

Jul. 25, 2018

Jackson Investment Group Term Loan Note #2 [Member] | Minimum [Member]

Debt Instrument [Line Items]

Redemption of outstanding principal amount

$ 100,000

Midcap Financial Trust - Term Loan [Member]

Debt Instrument [Line Items]

Principal payments

1,425,000

113,000

$ 2,025,000

238,000

Write off of deferred financing costs

$ 533,000

ABN AMRO - Term Loan [Member]

Debt Instrument [Line Items]

Principal payments

119,000

131,000

$ 356,000

391,000

Proceeds from Issuance Of Debt | £

£ 219

8% Convertible Note (July 8, 2015) and 8% Convertible Note (February 8, 2016) [Member]

Debt Instrument [Line Items]

Debt instrument refinanced aggregate amount

$ 2,688,000

Debt Instrument, Maturity Date

Oct. 1, 2018

Financing Original Issue Term

21 months

Debt Instrument, Face Amount

$ 3,126,000

Debt Instrument, Interest Rate, Stated Percentage

8.00%

Debt instrument, payment terms

No interest payments due until October 1, 2017, payable quarterly thereafter, and an overall term of 21 months with principal due at maturity.

Debt Instrument, Convertible, Conversion Price | $ / shares

$ 3

Debt instrument percentage of prepayment penalty for early redemption

20.00%

Common stock issued to holder | shares

600,000

Common stock issued to holder, value

$ 498,000

Extinguishment of Debt, Amount

2,688,000

Loss on extinguishment of debt

$ (498,000)

$ (870,000)

8% Convertible Note (July 8, 2015) [Member]

Debt Instrument [Line Items]

Principal payments

980,000

Jackson Note – Related Party [Member]

Debt Instrument [Line Items]

Common stock, shares outstanding | shares

2,633,482

Warrant, outstanding | shares

4,527,537

Jackson Note – Related Party [Member] | A&R Note Purchase Agreement [Member]

Debt Instrument [Line Items]

Debt Instrument, Maturity Date

Sep. 15, 2020

Sep. 15, 2020

Debt Instrument, Face Amount

$ 40,000,000

Debt Instrument, Interest Rate, Stated Percentage

12.00%

Debt instrument, payment terms

The Jackson Note will accrue interest at 12% per annum, due quarterly on January 1, April 1, July 1 and October 1 in each year, with the first such payment due on January 1, 2018.

Extinguishment of Debt, Amount

$ 11,165,000

Loss on extinguishment of debt

$ (2,819,000)

Shares issued, shares | shares

2,250,000

Proceeds from sale of secured notes to repay existing subordinated notes aggregate principal amount

$ 11,165,000

Debt instrument, frequency of periodic payment

quarterly

Debt instrument, date of first required payment

Jan. 1, 2018

Jan. 1, 2018

Debt instrument, interest payment due description

Interest on any overdue payment of principal or interest due under the Jackson Note will accrue at a rate per annum that is 5% in excess of the rate of interest otherwise payable thereunder.

Debt instrument, incremental percentage on interest rate

5.00%

Payment of closing fee

$ 1,000,000

Debt issuance costs

3,426,000

Debt instrument, fair value

$ 11,165,000

Convertible bonds - Series B [Member]

Debt Instrument [Line Items]

Principal payments

$ 689,000

Non-interest Bearing Convertible Note - September 10, 2016 [Member]

Debt Instrument [Line Items]

Convertible notes, extended maturity date

2017-09

Convertible Notes Payable

$ 477,000

$ 565,000

Proceeds from convertible notes

$ 400,000

Convertible notes, maturity date

2017-03

Non-interest Bearing Convertible Note - April 11, 2017 [Member]

Debt Instrument [Line Items]

Convertible Notes Payable

$ 477,000

Proceeds from convertible notes

$ 400,000

Convertible notes, maturity date

2017-10

Lighthouse Seller Note #1 [Member] | Lighthouse Placement Services [Member]

Debt Instrument [Line Items]

Principal payments

1,624,000

125,000

$ 1,874,000

375,000

Lighthouse Seller Note #2 [Member] | Lighthouse Placement Services [Member]

Debt Instrument [Line Items]

Principal payments

78,000

78,000

234,000

234,000

Promissory Note [Member] | Jackson Investment Group Term Loan Note #3 [Member]

Debt Instrument [Line Items]

Financing Original Issue Term

60 days

Debt Instrument, Face Amount

$ 1,600,000

Debt Instrument, Interest Rate, Stated Percentage

10.00%

Promissory Note [Member] | Jackson Investment Group Term Loan Note #4 [Member]

Debt Instrument [Line Items]

Financing Original Issue Term

31 days

Debt Instrument, Face Amount

$ 515,000

Debt Instrument, Interest Rate, Stated Percentage

12.00%

Sterling National Bank Promissory Note [Member]

Debt Instrument [Line Items]

Principal payments

$ 70,000

$ 44,000

$ 168,000

$ 126,000

EQUITY (Details Textual)

EQUITY (Details Textual) - USD ($)	Sep. 15, 2017	May 12, 2017	Apr. 05, 2017	Jan. 26, 2017	Oct. 31, 2017	Aug. 31, 2017	Sep. 30, 2017	Apr. 01, 2017	Dec. 31, 2016	Sep. 30, 2017	Oct. 01, 2016
Stockholders Equity [Line Items]
Shares issued, shares		309,920								10,049,025
Common Stock, Shares Authorized							40,000,000		20,000,000	40,000,000
Common Stock, Par or Stated Value Per Share (in dollars per share)							$ 0.00001		$ 0.00001	$ 0.00001
Common Stock, Shares, Issued							19,188,820		9,139,795	19,188,820
Common Stock, Shares, Outstanding							19,188,820		9,139,795	19,188,820
Shares issued		$ 208,000								$ 6,319,000
Dividends to Series A preferred stock holders										515,000	$ 0
Stock based compensation										1,689,000	668,000
Stock Options [Member]
Stockholders Equity [Line Items]
Stock based compensation										$ 251,000	$ 270,000
2016 Omnibus Incentive Plan [Member] | Stock and Stock Option Awards [Member]
Stockholders Equity [Line Items]
Shares reserved for future issuance				2,500,000
2016 Omnibus Incentive Plan [Member] | Stock Options [Member]
Stockholders Equity [Line Items]
Options, exercise price								$ 1.35
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant								1,348,200
2016 Omnibus Incentive Plan [Member] | Stock Options [Member] | Employees and Consultants [Member]
Stockholders Equity [Line Items]
Shares issued								838,300
Options granted								313,500
Cashless Warrants [Member]
Stockholders Equity [Line Items]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	100,000
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 1
Class of Warrant or Right Exercisable Term	3 years
Proceeds from issuance of warrants	$ 28,000
Jackson Investment Group, LLC [Member]
Stockholders Equity [Line Items]
Shares issued, shares				1,650,000						4,727,905
Shares issued										$ 2,580,000
Class of Warrant or Right Exercisable Term										4 years 6 months
Debt Instrument, Face Amount			$ 1,650,000
Share Price			$ 1
Warrant modification cost			$ 91,000
Series A Preferred Stock - Related Party [Member]
Stockholders Equity [Line Items]
Dividends to Series A preferred stock holders							$ 515,000
Series D Preferred Stock [Member]
Stockholders Equity [Line Items]
Shares issued, shares										1,973,000
Shares issued										$ 1,265,000
Conversion of Stock, Shares Converted									118	31
Convertible Preferred Stock, Shares Issued upon Conversion							1,673,000			1,673,000
Redemption of remaining shares			62
Termination of future conversion rights for cash			$ 1,500,000
Gain on settlement										$ 79,000
Subsequent Event [Member]
Stockholders Equity [Line Items]
Shares issued, shares					139,168
Shares issued					$ 117,000
Maximum [Member]
Stockholders Equity [Line Items]
Shares issued		$ 3,000,000
Maximum [Member] | Jackson Investment Group, LLC [Member]
Stockholders Equity [Line Items]
Additional stock issuable, shares			1,377,537
Common Shares [Member]
Stockholders Equity [Line Items]
Shares issued, shares										10,049,025
Common Shares [Member] | Jackson Investment Group, LLC [Member]
Stockholders Equity [Line Items]
Shares issued, shares						160,000
Class of Warrant or Right, Exercise Price of Warrants or Rights			$ 1	$ 1.35
Common Shares [Member] | Series D Preferred Stock [Member]
Stockholders Equity [Line Items]
Termination of future conversion rights for shares			300,000
Common Shares [Member] | Maximum [Member] | Jackson Investment Group, LLC [Member]
Stockholders Equity [Line Items]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights				3,150,000

EQUITY (Details)

EQUITY (Details) - USD ($)	May 12, 2017	Jan. 26, 2017	Sep. 30, 2017
Stockholders Equity [Line Items]
Number of common shares issued	309,920		10,049,025
Fair Value of shares issued	$ 208,000		$ 6,319,000
Series D preferred stock [Member]
Stockholders Equity [Line Items]
Number of common shares issued			1,973,000
Fair Value of shares issued			$ 1,265,000
Jackson Investment Group [Member]
Stockholders Equity [Line Items]
Number of common shares issued		1,650,000	4,727,905
Fair Value of shares issued			$ 2,580,000
Extension of convertible notes [Member]
Stockholders Equity [Line Items]
Number of common shares issued			600,000
Fair Value of shares issued			$ 498,000
At-the-Market Facility [Member]
Stockholders Equity [Line Items]
Number of common shares issued			309,920
Fair Value of shares issued			$ 208,000
Minimum [Member] | Series D preferred stock [Member]
Stockholders Equity [Line Items]
Fair Value at Issuance (per share)			$ 0.56
Minimum [Member] | Jackson Investment Group [Member]
Stockholders Equity [Line Items]
Fair Value at Issuance (per share)			0.55
Minimum [Member] | Extension of convertible notes [Member]
Stockholders Equity [Line Items]
Fair Value at Issuance (per share)			0.83
Minimum [Member] | At-the-Market Facility [Member]
Stockholders Equity [Line Items]
Fair Value at Issuance (per share)			0.63
Maximum [Member]
Stockholders Equity [Line Items]
Fair Value of shares issued	$ 3,000,000
Maximum [Member] | Series D preferred stock [Member]
Stockholders Equity [Line Items]
Fair Value at Issuance (per share)			0.76
Maximum [Member] | Jackson Investment Group [Member]
Stockholders Equity [Line Items]
Fair Value at Issuance (per share)			0.74
Maximum [Member] | Extension of convertible notes [Member]
Stockholders Equity [Line Items]
Fair Value at Issuance (per share)			0.83
Maximum [Member] | At-the-Market Facility [Member]
Stockholders Equity [Line Items]
Fair Value at Issuance (per share)			$ 0.70
CBS Butler Acquisition [Member]
Stockholders Equity [Line Items]
Number of common shares issued			500,000
Fair Value of shares issued			$ 430,000
CBS Butler Acquisition [Member] | Minimum [Member]
Stockholders Equity [Line Items]
Fair Value at Issuance (per share)			$ 0.86
CBS Butler Acquisition [Member] | Maximum [Member]
Stockholders Equity [Line Items]
Fair Value at Issuance (per share)			$ 0.86
Consultants [Member]
Stockholders Equity [Line Items]
Number of common shares issued			22,500
Fair Value of shares issued			$ 20,000
Consultants [Member] | Minimum [Member]
Stockholders Equity [Line Items]
Fair Value at Issuance (per share)			$ 0.70
Consultants [Member] | Maximum [Member]
Stockholders Equity [Line Items]
Fair Value at Issuance (per share)			$ 0.94
Board and Committee members [Member]
Stockholders Equity [Line Items]
Number of common shares issued			224,500
Fair Value of shares issued			$ 182,000
Board and Committee members [Member] | Minimum [Member]
Stockholders Equity [Line Items]
Fair Value at Issuance (per share)			$ 0.62
Board and Committee members [Member] | Maximum [Member]
Stockholders Equity [Line Items]
Fair Value at Issuance (per share)			$ 0.94
Employees [Member]
Stockholders Equity [Line Items]
Number of common shares issued			1,691,200
Fair Value of shares issued			$ 1,136,000
Employees [Member] | Minimum [Member]
Stockholders Equity [Line Items]
Fair Value at Issuance (per share)			$ 0.55
Employees [Member] | Maximum [Member]
Stockholders Equity [Line Items]
Fair Value at Issuance (per share)			$ 0.94

EQUITY (Details 1)

EQUITY (Details 1) - USD ($) $ in Thousands	7 Months Ended	9 Months Ended
	Dec. 31, 2016	Sep. 30, 2017	Jun. 24, 2016
Temporary Equity [Line Items]
Temporary Equity, Shares	93	0
Temporary Equity, Net	$ 612
Series D Preferred Stock [Member]
Temporary Equity [Line Items]
Temporary Equity, Shares	93		211
Temporary Equity Conversion, Shares	(118)	(31)
Temporary Equity Redemption, Shares		(62)
Temporary Equity, Net	$ 612		$ 2,110
Temporary Equity Original Issue Discount			(110)
Temporary Equity Beneficial Conversion Feature			$ (615)
Temporary Equity Conversion	$ (773)	$ (205)
Temporary Equity Redemption		(1,500)
Temporary Equity Fair value of shares issued on redemption		(217)
Temporary Equity Paid in capital		1,389
Temporary Equity Gain on settlement		$ (79)

EQUITY (Details 2)

EQUITY (Details 2)	9 Months Ended
	Sep. 30, 2017$ / sharesshares
Statement Of Stockholders Equity [Abstract]
Outstanding | shares	33,630
Issued | shares	4,627,537
Outstanding | shares	4,661,167
Outstanding at December 31, 2016 | $ / shares	$ 19.52
Issued | $ / shares	1
Outstanding | $ / shares	$ 1.13

EQUITY (Details 3)

EQUITY (Details 3) - Stock Options [Member]	9 Months Ended
	Sep. 30, 2017$ / shares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Exercise price	$ 1.35
Market price at date of grant	$ 0.62
Volatility	99.38%
Expected term (years)	5 years
Risk-free interest rate	1.93%

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Earn-out Liabilities and Stock Value Guarantees (Details Textual) £ in Thousands	Nov. 04, 2013USD ($)	Sep. 30, 2017USD ($)	Oct. 01, 2016USD ($)	Oct. 31, 2015GBP (£)	Dec. 31, 2016USD ($)	Oct. 31, 2015USD ($)	Oct. 31, 2015GBP (£)
Commitments And Contingencies [Line Items]
Payments To Earn Out Agreement		$ 1,094,000	$ 104,000
Performance Based Compensation Percentage Of Gross Profit Below Threshold				90.00%
CSI Acquisition [Member]
Commitments And Contingencies [Line Items]
Performance Based Compensation Percentage Of Gross Profit Above Threshold	20.00%
Business Combination Maximum Contingent Consideration	$ 2,100,000
Payments To Earn Out Agreement		$ 68,000	$ 104,000
JM Group Acquisition [Member]
Commitments And Contingencies [Line Items]
Performance Based Compensation Percentage Of Gross Profit Above Threshold				90.00%
Performance based compensation, gross profit threshold | £				£ 850
Business Combination, Contingent Consideration, Liability						$ 1,180,000	£ 850
JM Group Acquisition [Member] | Other Current Liabilities [Member]
Commitments And Contingencies [Line Items]
Business Combination, Contingent Consideration, Liability					$ 1,026,000
Business Combination Contingent Consideration Percentage Of Accrued Interest Rate On Liability					10.25%

COMMITMENTS AND CONTINGENCIES39

COMMITMENTS AND CONTINGENCIES - Legal Proceedings (Details Textual) - USD ($) $ in Thousands

Aug. 29, 2017

Aug. 14, 2017

Sep. 21, 2016

Jan. 26, 2016

Oct. 21, 2015

Jun. 03, 2015

May 20, 2015

Aug. 14, 2013

Sep. 30, 2017

Oct. 01, 2016

Jan. 31, 2016

Dec. 31, 2014

Commitments And Contingencies [Line Items]

Payments To Earn Out Agreement

$ 1,094

$ 104

Purchase agreement commitment earn out amount

$ 2,100

Loss Contingency, Final Award

$ 1,433

Loss contingency, amount paid

$ 1,582

NewCSI Inc [Member]

Commitments And Contingencies [Line Items]

Payments To Earn Out Agreement

$ 1,400

Loss Contingency Damages Sought Deferred Tax Assets Percentage

50.00%

Acceleration of Earn Out Payments Amount

$ 1,152

429

Purchase agreement commitment earn out amount remaining balance

$ 1,671

Damage sought, deferred tax asset

154

$ 154

Litigation Settlement, Amount

$ 1,384

$ 1,307

$ 154

Litigation Reserve

$ 552

Remaining judgment amount to be paid

$ 5

SEGMENTS (Details)

SEGMENTS (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Oct. 01, 2016	Sep. 30, 2017	Oct. 01, 2016	Dec. 31, 2016
Revenues From External Customers And Long Lived Assets [Line Items]
Revenue	$ 50,345	$ 45,950	$ 133,174	$ 135,423
Gross Profit	9,577	8,405	24,827	23,621
Selling, general and administrative expenses, excluding depreciation and amortization stated below	(9,140)	(7,795)	(23,105)	(24,102)
Depreciation and amortization	(790)	(727)	(2,310)	(2,059)
Interest expense	(761)	(615)	(1,843)	(2,007)
Amortization of beneficial conversion feature	0	(183)	(184)	(550)
Amortization of debt discount and deferred financing costs	(1,213)	(401)	(2,387)	(1,310)
Loss on extinguishment of debt, net	(2,819)	0	(4,108)	0
Gain on settlement of warrants	0	0	0	485
Other income (expense)	(10)	(35)	(31)	(38)
Loss Before Provision for Income Tax	(5,156)	(1,351)	(9,141)	(5,960)
Assets, Total	94,125		94,125		$ 53,957
UNITED STATES [Member]
Revenues From External Customers And Long Lived Assets [Line Items]
Revenue	37,830	38,845	107,441	112,557
Gross Profit	7,033	6,815	19,441	18,842
Assets, Total	60,795		60,795		44,990
UNITED KINGDOM [Member]
Revenues From External Customers And Long Lived Assets [Line Items]
Revenue	12,452	7,074	25,634	22,790
Gross Profit	2,523	1,581	5,352	4,744
Assets, Total	33,261		33,261		8,936
CANADA [Member]
Revenues From External Customers And Long Lived Assets [Line Items]
Revenue	63	31	99	76
Gross Profit	21	$ 9	34	$ 35
Assets, Total	$ 69		$ 69		$ 31

ACQUISITIONS (Details)

ACQUISITIONS (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Sep. 15, 2017	Dec. 31, 2016
Acquired Indefinite Lived Intangible Assets [Line Items]
Goodwill	$ 33,362		$ 15,779
CBS Butler [Member]
Acquired Indefinite Lived Intangible Assets [Line Items]
Goodwill		$ 14,565
Intangible assets
Intangible assets		5,746
CBS Butler [Member] | Tradenames [Member]
Intangible assets
Intangible assets		1,123
CBS Butler [Member] | Non-compete [Member]
Intangible assets
Intangible assets		150
CBS Butler [Member] | Customer Relationships [Member]
Intangible assets
Intangible assets		4,473
FirstPro [Member]
Acquired Indefinite Lived Intangible Assets [Line Items]
Goodwill		4,531
Intangible assets
Intangible assets		3,364
FirstPro [Member] | Tradenames [Member]
Intangible assets
Intangible assets		35
FirstPro [Member] | Non-compete [Member]
Intangible assets
Intangible assets		193
FirstPro [Member] | Customer Relationships [Member]
Intangible assets
Intangible assets		$ 3,136

ACQUISITIONS (Details Textual)

ACQUISITIONS (Details Textual) $ in Thousands	Sep. 15, 2017USD ($)Business	Sep. 30, 2017USD ($)
Tradenames [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Weighted average estimated useful life	10 years
Customer Relationships [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Weighted average estimated useful life	10 years
Non-compete [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Weighted average estimated useful life	10 years
CBS Butler [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Intangible assets	$ 5,746
CBS Butler [Member] | Tradenames [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Intangible assets	1,123
CBS Butler [Member] | Customer Relationships [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Intangible assets	4,473
CBS Butler [Member] | Non-compete [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Intangible assets	150
FirstPro [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Intangible assets	3,364
FirstPro [Member] | Tradenames [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Intangible assets	35
FirstPro [Member] | Customer Relationships [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Intangible assets	3,136
FirstPro [Member] | Non-compete [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Intangible assets	193
FirstPro and CBS Butler [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Business acquired receivables and fair value	8,527
Revenues from acquisitions		$ 6,768
FirstPro and CBS Butler [Member] | Selling, General and Administrative Expenses, Excluding Depreciation and Amortization [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Business acquisition expenses related to third party	$ 384
Number of business acquired | Business	2

ACQUISITIONS (Details 1)

ACQUISITIONS (Details 1) - FirstPro and CBS Butler [Member] - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Oct. 01, 2016	Sep. 30, 2017	Oct. 01, 2016
Business Acquisition Pro Forma Information Nonrecurring Adjustment [Line Items]
Revenues	$ 63,854	$ 66,945	$ 184,995	$ 201,611
Net loss from continuing operations	$ (5,323)	$ (1,248)	$ (10,048)	$ (7,532)

OTHER RELATED PARTY TRANSACTI44

OTHER RELATED PARTY TRANSACTIONS (Details Textual) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Oct. 01, 2016	Sep. 30, 2017	Oct. 01, 2016	Dec. 31, 2016
Related Party Transaction [Line Items]
Accounts payable and accrued expenses	$ 22,151		$ 22,151		$ 18,110
Dimitri Villard [Member]
Related Party Transaction [Line Items]
Consulting Fees Related Parties	19	$ 13	$ 50	$ 38
Stock Issued During Period, Shares, as Bonus			66,000
Stock Issued During Period, Value, as Bonus			$ 54
Accounts payable and accrued expenses	0		$ 0
Dimitri Villard [Member] | Common Stock [Member]
Related Party Transaction [Line Items]
Stock Issued During Period, Shares, Issued for Services			8,500	6,000
Stock Issued During Period, Value, Issued for Services			$ 6	$ 15
Jeff Grout [Member]
Related Party Transaction [Line Items]
Consulting Fees Related Parties	19	13	$ 50	$ 38
Stock Issued During Period, Shares, as Bonus			66,000
Stock Issued During Period, Value, as Bonus			$ 54
Accounts payable and accrued expenses	0		$ 0
Jeff Grout [Member] | Common Stock [Member] | Board and Committee members [Member]
Related Party Transaction [Line Items]
Stock Issued During Period, Shares, Issued for Services			8,500	6,000
Stock Issued During Period, Value, Issued for Services			$ 6	$ 15
Nick Florio [Member]
Related Party Transaction [Line Items]
Consulting Fees Related Parties	19	$ 13	$ 50	$ 38
Stock Issued During Period, Shares, as Bonus			66,000
Stock Issued During Period, Value, as Bonus			$ 54
Accounts payable and accrued expenses	$ 0		$ 0
Nick Florio [Member] | Common Stock [Member] | Board and Committee members [Member]
Related Party Transaction [Line Items]
Stock Issued During Period, Shares, Issued for Services			9,500	5,000
Stock Issued During Period, Value, Issued for Services			$ 7	$ 12

SUPPLEMENTAL CASH FLOW INFORM45

SUPPLEMENTAL CASH FLOW INFORMATION (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2017	Oct. 01, 2016
Cash paid for:
Interest	$ 1,827	$ 1,559
Income taxes	140	132
Convertible Note [Member]
Non Cash Investing and Financing Activities:
Shares issued	498	0
Convertible Notes [Member]
Non Cash Investing and Financing Activities:
Shares issued	0	315
Promissory Notes [Member]
Non Cash Investing and Financing Activities:
Shares issued	0	65
Convertible Notes Payable [Member]
Non Cash Investing and Financing Activities:
Conversion of debt instrument	0	(1,066)
Jackson Investment Group Term Loan [Member]
Non Cash Investing and Financing Activities:
Shares issued	2,580	0
Warrants issued in connection with Jackson term loan	1,760	0
Series D Payoff [Member]
Non Cash Investing and Financing Activities:
Shares issued	217	0
CBS Butler Acquisition [Member]
Non Cash Investing and Financing Activities:
Shares issued	$ 430	$ 0