Note 18 - Condensed Consolidating Financial Statements (Details) - Condensed Consolidating Statements of Cash Flow (USD $) | 12 Months Ended |
In Thousands, unless otherwise specified | Dec. 31, 2014 | Dec. 31, 2013 | Dec. 31, 2012 |
Operating activities: | | | | | | |
Net income (loss) | ($15,179) | | $4,355 | [1] | ($1,845) | |
Adjustments to reconcile net income (loss) to cash provided by (used in) operating activities: | | | | | | |
Depreciation, amortization and accretion | 6,513 | | 5,261 | [1] | | |
Impairments | 32,546 | | 4,131 | [1] | | |
Gain on reversal of contingent consideration | 0 | | -11,250 | [1] | | |
Loss on asset disposal | 3 | | 0 | [1] | | |
Interest expense from debt issuance cost amortization | 714 | | 1,219 | [1] | | |
Amortization of equity-based compensation | 785 | | 90 | [1] | | |
Equity earnings in investee company | -46 | | -32 | [1] | | |
Distributions from investee company | 55 | | 0 | [1] | | |
Equity earnings in subsidiaries | 0 | | 0 | | | |
Deferred tax benefit, net | -13 | | -2,016 | [1] | | |
Non-cash allocated GP expenses | 497 | | 0 | [1] | | |
Changes in assets and liabilities: | | | | | | |
Trade accounts receivable | 6,650 | | -8,793 | [1] | | |
Prepaid expenses and other | -933 | | 283 | [1] | | |
Accounts payable and accrued payroll and other | -2,964 | | -1,910 | [1] | | |
Income taxes payable | -15,612 | | 15,816 | [1] | | |
Net cash provided by (used in) operating activities | 13,016 | | 7,154 | [1] | | |
Investing activities: | | | | | | |
Cash acquired - TIR Entities | 0 | | 10,108 | [1] | | |
Investing activities: | | | | | | |
Acquisition of businesses | -1,769 | | -500 | [1] | | |
Purchase of property and equipment | -517 | | -3,829 | [1] | | |
Net cash provided by (used in) investing activities | -2,286 | | 5,779 | [1] | | |
Net payments on factoring agreement | 0 | | -36,748 | [1] | | |
Payments on behalf of affiliates | 0 | | -5,763 | [1] | | |
Purchase of non-controlling interests | 0 | | -572 | [1] | | |
Tax benefit of stock options exercised | 0 | | 528 | [1] | | |
Financing activities: | | | | | | |
Proceeds from initial public offering | 80,213 | | 0 | [1] | | |
Distribution of initial public offering proceeds to Cypress Energy Holdings, LLC | -80,213 | | 0 | [1] | | |
Payment of deferred offering costs | -314 | | -2,539 | [1] | | |
Advances on long-term debt | 7,600 | | 75,000 | [1] | | |
Repayment of long-term debt | -5,000 | | -19,385 | [1] | | |
Payment of debt issuance costs | -883 | | -3,368 | [1] | | |
Contributions from general partner | -168 | | 0 | [1] | | |
Net advances from members | 482 | | 6,210 | [1] | | |
Distributions from subsidiaries | 0 | | | | | |
Distributions to limited partners | -13,064 | | 0 | [1] | | |
Distributions to non-controlling members of the TIR Entities | -4,683 | | 0 | [1] | | |
Net cash provided by (used in) financing activities | -16,030 | | 13,363 | [1] | | |
Effect of exchange rates on cash | -633 | | -90 | [1] | | |
Net increase (decrease) in cash and cash equivalents | -5,933 | | 26,206 | [1] | | |
Cash and cash equivalents, beginning of period | 26,690 | [1] | 484 | [1] | | |
Cash and cash equivalents, end of period | 20,757 | | 26,690 | [1] | 484 | [1] |
Non-cash items: | | | | | | |
Accounts payable excluded from capital expenditures | 756 | | 330 | [1] | | |
Supplemental cash flow disclosures: | | | | | | |
Cash taxes paid | 16,674 | | 817 | [1] | | |
Cash interest paid | 2,415 | | 3,917 | [1] | | |
Reportable Legal Entities [Member] | Parent Company [Member] | | | | | | |
Operating activities: | | | | | | |
Net income (loss) | -15,563 | | -1,394 | | | |
Adjustments to reconcile net income (loss) to cash provided by (used in) operating activities: | | | | | | |
Depreciation, amortization and accretion | 0 | | 0 | | | |
Impairments | 0 | | 0 | | | |
Gain on reversal of contingent consideration | | | 0 | | | |
Loss on asset disposal | 0 | | | | | |
Interest expense from debt issuance cost amortization | 714 | | 0 | | | |
Amortization of equity-based compensation | 785 | | 0 | | | |
Equity earnings in investee company | 0 | | 0 | | | |
Distributions from investee company | 0 | | | | | |
Equity earnings in subsidiaries | 14,134 | | 0 | | | |
Deferred tax benefit, net | 0 | | 0 | | | |
Non-cash allocated GP expenses | 0 | | | | | |
Changes in assets and liabilities: | | | | | | |
Trade accounts receivable | -22 | | 0 | | | |
Prepaid expenses and other | 744 | | -147 | | | |
Accounts payable and accrued payroll and other | 21 | | 19 | | | |
Income taxes payable | 0 | | 0 | | | |
Net cash provided by (used in) operating activities | 813 | | -1,522 | | | |
Investing activities: | | | | | | |
Cash acquired - TIR Entities | | | 0 | | | |
Investing activities: | | | | | | |
Acquisition of businesses | 0 | | 0 | | | |
Purchase of property and equipment | 0 | | 0 | | | |
Net cash provided by (used in) investing activities | 0 | | 0 | | | |
Net payments on factoring agreement | | | 0 | | | |
Payments on behalf of affiliates | | | 0 | | | |
Purchase of non-controlling interests | | | 0 | | | |
Tax benefit of stock options exercised | | | 0 | | | |
Financing activities: | | | | | | |
Proceeds from initial public offering | 80,213 | | | | | |
Distribution of initial public offering proceeds to Cypress Energy Holdings, LLC | -80,213 | | | | | |
Payment of deferred offering costs | -314 | | -2,539 | | | |
Advances on long-term debt | 0 | | 0 | | | |
Repayment of long-term debt | 0 | | 0 | | | |
Payment of debt issuance costs | -883 | | -2,149 | | | |
Contributions from general partner | 0 | | 6,210 | | | |
Net advances from members | -105 | | | | | |
Distributions from subsidiaries | 14,535 | | | | | |
Distributions to limited partners | -13,064 | | | | | |
Distributions to non-controlling members of the TIR Entities | 0 | | | | | |
Net cash provided by (used in) financing activities | 169 | | 1,522 | | | |
Effect of exchange rates on cash | 0 | | 0 | | | |
Net increase (decrease) in cash and cash equivalents | 982 | | 0 | | | |
Cash and cash equivalents, beginning of period | 0 | | 0 | | | |
Cash and cash equivalents, end of period | 982 | | 0 | | | |
Non-cash items: | | | | | | |
Accounts payable excluded from capital expenditures | 0 | | 0 | | | |
Supplemental cash flow disclosures: | | | | | | |
Cash taxes paid | 0 | | 0 | | | |
Cash interest paid | 0 | | 0 | | | |
Reportable Legal Entities [Member] | Guarantor Subsidiaries [Member] | | | | | | |
Operating activities: | | | | | | |
Net income (loss) | -13,843 | | 6,865 | | | |
Adjustments to reconcile net income (loss) to cash provided by (used in) operating activities: | | | | | | |
Depreciation, amortization and accretion | 6,337 | | 5,124 | | | |
Impairments | 32,546 | | 3,429 | | | |
Gain on reversal of contingent consideration | | | -11,250 | | | |
Loss on asset disposal | 3 | | | | | |
Interest expense from debt issuance cost amortization | 0 | | 1,219 | | | |
Amortization of equity-based compensation | 0 | | 90 | | | |
Equity earnings in investee company | -46 | | -32 | | | |
Distributions from investee company | 55 | | | | | |
Deferred tax benefit, net | -15 | | -1,751 | | | |
Non-cash allocated GP expenses | 497 | | | | | |
Changes in assets and liabilities: | | | | | | |
Trade accounts receivable | 4,145 | | -10,705 | | | |
Prepaid expenses and other | -1,600 | | 395 | | | |
Accounts payable and accrued payroll and other | -3,121 | | -2,843 | | | |
Income taxes payable | -14,481 | | 14,417 | | | |
Net cash provided by (used in) operating activities | 10,477 | | 4,958 | | | |
Investing activities: | | | | | | |
Cash acquired - TIR Entities | | | 6,628 | | | |
Investing activities: | | | | | | |
Acquisition of businesses | -1,769 | | -500 | | | |
Purchase of property and equipment | -517 | | -3,829 | | | |
Net cash provided by (used in) investing activities | -2,286 | | 2,299 | | | |
Net payments on factoring agreement | | | -36,748 | | | |
Payments on behalf of affiliates | | | -5,763 | | | |
Purchase of non-controlling interests | | | -572 | | | |
Tax benefit of stock options exercised | | | 528 | | | |
Financing activities: | | | | | | |
Proceeds from initial public offering | 0 | | | | | |
Distribution of initial public offering proceeds to Cypress Energy Holdings, LLC | 0 | | | | | |
Payment of deferred offering costs | 0 | | 0 | | | |
Advances on long-term debt | 7,600 | | 75,000 | | | |
Repayment of long-term debt | -5,000 | | -14,361 | | | |
Payment of debt issuance costs | 0 | | -1,219 | | | |
Contributions from general partner | -168 | | 0 | | | |
Net advances from members | 587 | | | | | |
Distributions from subsidiaries | -14,535 | | | | | |
Distributions to limited partners | 0 | | | | | |
Distributions to non-controlling members of the TIR Entities | -4,683 | | | | | |
Net cash provided by (used in) financing activities | -16,199 | | 16,865 | | | |
Effect of exchange rates on cash | 0 | | 0 | | | |
Net increase (decrease) in cash and cash equivalents | -8,008 | | 24,122 | | | |
Cash and cash equivalents, beginning of period | 24,606 | | 484 | | | |
Cash and cash equivalents, end of period | 16,598 | | 24,606 | | | |
Non-cash items: | | | | | | |
Accounts payable excluded from capital expenditures | 756 | | 330 | | | |
Supplemental cash flow disclosures: | | | | | | |
Cash taxes paid | 16,420 | | 717 | | | |
Cash interest paid | 2,415 | | 3,917 | | | |
Reportable Legal Entities [Member] | Non-Guarantor Subsidiaries [Member] | | | | | | |
Operating activities: | | | | | | |
Net income (loss) | 93 | | -1,116 | | | |
Adjustments to reconcile net income (loss) to cash provided by (used in) operating activities: | | | | | | |
Depreciation, amortization and accretion | 176 | | 137 | | | |
Impairments | 0 | | 702 | | | |
Gain on reversal of contingent consideration | | | 0 | | | |
Loss on asset disposal | 0 | | | | | |
Interest expense from debt issuance cost amortization | 0 | | 0 | | | |
Amortization of equity-based compensation | 0 | | 0 | | | |
Equity earnings in investee company | 0 | | 0 | | | |
Distributions from investee company | 0 | | | | | |
Equity earnings in subsidiaries | 0 | | 0 | | | |
Deferred tax benefit, net | 2 | | -265 | | | |
Non-cash allocated GP expenses | 0 | | | | | |
Changes in assets and liabilities: | | | | | | |
Trade accounts receivable | 2,527 | | 1,912 | | | |
Prepaid expenses and other | -77 | | 35 | | | |
Accounts payable and accrued payroll and other | 136 | | 914 | | | |
Income taxes payable | -1,131 | | 1,399 | | | |
Net cash provided by (used in) operating activities | 1,726 | | 3,718 | | | |
Investing activities: | | | | | | |
Cash acquired - TIR Entities | | | 3,480 | | | |
Investing activities: | | | | | | |
Acquisition of businesses | 0 | | 0 | | | |
Purchase of property and equipment | 0 | | 0 | | | |
Net cash provided by (used in) investing activities | 0 | | 3,480 | | | |
Net payments on factoring agreement | | | 0 | | | |
Payments on behalf of affiliates | | | 0 | | | |
Purchase of non-controlling interests | | | 0 | | | |
Tax benefit of stock options exercised | | | 0 | | | |
Financing activities: | | | | | | |
Proceeds from initial public offering | 0 | | | | | |
Distribution of initial public offering proceeds to Cypress Energy Holdings, LLC | 0 | | | | | |
Payment of deferred offering costs | 0 | | 0 | | | |
Advances on long-term debt | 0 | | 0 | | | |
Repayment of long-term debt | 0 | | -5,024 | | | |
Payment of debt issuance costs | 0 | | 0 | | | |
Contributions from general partner | 0 | | 0 | | | |
Net advances from members | 0 | | | | | |
Distributions from subsidiaries | 0 | | | | | |
Distributions to limited partners | 0 | | | | | |
Distributions to non-controlling members of the TIR Entities | 0 | | | | | |
Net cash provided by (used in) financing activities | 0 | | -5,024 | | | |
Effect of exchange rates on cash | -633 | | -90 | | | |
Net increase (decrease) in cash and cash equivalents | 1,093 | | 2,084 | | | |
Cash and cash equivalents, beginning of period | 2,084 | | 0 | | | |
Cash and cash equivalents, end of period | 3,177 | | 2,084 | | | |
Non-cash items: | | | | | | |
Accounts payable excluded from capital expenditures | 0 | | 0 | | | |
Supplemental cash flow disclosures: | | | | | | |
Cash taxes paid | 254 | | 100 | | | |
Cash interest paid | 0 | | 0 | | | |
Consolidation, Eliminations [Member] | | | | | | |
Operating activities: | | | | | | |
Net income (loss) | 14,134 | | | | | |
Adjustments to reconcile net income (loss) to cash provided by (used in) operating activities: | | | | | | |
Depreciation, amortization and accretion | 0 | | 0 | | | |
Impairments | 0 | | 0 | | | |
Gain on reversal of contingent consideration | | | 0 | | | |
Loss on asset disposal | 0 | | | | | |
Interest expense from debt issuance cost amortization | 0 | | 0 | | | |
Amortization of equity-based compensation | 0 | | 0 | | | |
Equity earnings in investee company | 0 | | 0 | | | |
Distributions from investee company | 0 | | | | | |
Equity earnings in subsidiaries | -14,134 | | | | | |
Deferred tax benefit, net | 0 | | 0 | | | |
Non-cash allocated GP expenses | 0 | | | | | |
Changes in assets and liabilities: | | | | | | |
Trade accounts receivable | 0 | | 0 | | | |
Prepaid expenses and other | 0 | | 0 | | | |
Accounts payable and accrued payroll and other | 0 | | 0 | | | |
Income taxes payable | 0 | | 0 | | | |
Net cash provided by (used in) operating activities | 0 | | 0 | | | |
Investing activities: | | | | | | |
Cash acquired - TIR Entities | | | 0 | | | |
Investing activities: | | | | | | |
Acquisition of businesses | 0 | | 0 | | | |
Purchase of property and equipment | 0 | | 0 | | | |
Net cash provided by (used in) investing activities | 0 | | | | | |
Net payments on factoring agreement | | | 0 | | | |
Payments on behalf of affiliates | | | 0 | | | |
Purchase of non-controlling interests | | | 0 | | | |
Tax benefit of stock options exercised | | | 0 | | | |
Financing activities: | | | | | | |
Proceeds from initial public offering | 0 | | | | | |
Distribution of initial public offering proceeds to Cypress Energy Holdings, LLC | 0 | | | | | |
Payment of deferred offering costs | 0 | | 0 | | | |
Advances on long-term debt | 0 | | 0 | | | |
Repayment of long-term debt | 0 | | 0 | | | |
Payment of debt issuance costs | 0 | | 0 | | | |
Contributions from general partner | 0 | | 0 | | | |
Net advances from members | 0 | | | | | |
Distributions from subsidiaries | 0 | | | | | |
Distributions to limited partners | 0 | | | | | |
Distributions to non-controlling members of the TIR Entities | 0 | | | | | |
Net cash provided by (used in) financing activities | 0 | | 0 | | | |
Effect of exchange rates on cash | 0 | | 0 | | | |
Net increase (decrease) in cash and cash equivalents | 0 | | 0 | | | |
Cash and cash equivalents, beginning of period | 0 | | 0 | | | |
Cash and cash equivalents, end of period | 0 | | 0 | | | |
Non-cash items: | | | | | | |
Accounts payable excluded from capital expenditures | 0 | | 0 | | | |
Supplemental cash flow disclosures: | | | | | | |
Cash taxes paid | 0 | | 0 | | | |
Cash interest paid | $0 | | $0 | | | |
|
[1] | Recast - Note 2 |