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Document And Entity Information - shares	3 Months Ended
Document And Entity Information - shares	Mar. 31, 2018	May 07, 2018
Document Information [Line Items]
Entity Registrant Name	SPAR GROUP INC
Entity Central Index Key	0001004989
Trading Symbol	sgrp
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding (in shares)		20,647,704
Document Type	10-Q
Document Period End Date	Mar. 31, 2018
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	Q1
Amendment Flag	false

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 8,862	$ 8,827
Accounts receivable, net	43,051	35,964
Prepaid expenses and other current assets	2,721	2,031
Total current assets	54,634	46,822
Property and equipment, net	2,819	2,712
Goodwill	3,173	1,836
Intangible assets, net	4,189	1,634
Deferred income taxes	3,063	3,055
Other assets	1,422	1,929
Total assets	69,300	57,988
Liabilities and equity
Accounts payable	7,868	7,341
Accrued expenses and other current liabilities	15,058	13,581
Due to affiliates	4,978	3,026
Customer incentives and deposits	1,427	1,539
Lines of credit and short-term loans	2,414	6,839
Total current liabilities	31,745	32,326
Long-term debt and other liabilities	8,996	107
Total liabilities	40,741	32,433
Commitments and Contingencies – See Note 8
Equity:
Preferred stock, $.01 par value: Authorized and available shares– 2,445,598 Issued and outstanding shares– None – March 31, 2018, and December 31, 2017
Common stock, $.01 par value: Authorized shares – 47,000,000 Issued shares – 20,680,717 – March 31, 2018, and December 31, 2017	207	207
Treasury stock, at cost 33,013 shares – March 31, 2018, and 104,398 shares – December 31, 2017	(36)	(115)
Additional paid-in capital	16,241	16,271
Accumulated other comprehensive loss	(1,690)	(1,690)
Retained earnings	5,101	4,977
Total SPAR Group, Inc. equity	19,823	19,650
Non-controlling interest	8,736	5,905
Total equity	28,559	25,555
Total liabilities and equity	$ 69,300	$ 57,988

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Mar. 31, 2018	Dec. 31, 2017
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized (in shares)	2,445,598	2,445,598
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	47,000,000	47,000,000
Common stock, shares issued (in shares)	20,680,717	20,680,717
Treasury stock, shares (in shares)	33,013	104,398

Condensed Consolidated Statements of Income (Loss) and Comprehensive Income (Loss) (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Net revenues	$ 54,579	$ 39,886
Cost of revenues	44,849	31,838
Gross profit	9,730	8,048
Selling, general and administrative expense	8,458	7,058
Depreciation and amortization	542	505
Operating income	730	485
Interest expense (income)	199	(46)
Other (income), net	(72)	(62)
Income before income tax expense	603	593
Income tax expense	178	419
Net income	425	174
Net income attributable to non-controlling interest	(301)	(418)
Net income (loss) attributable to SPAR Group, Inc.	$ 124	$ (244)
Basic and diluted income (loss) per common share: (in dollars per share)	$ 0.01	$ (0.01)
Weighted average common shares – basic (in shares)	20,648	20,649
Weighted average common shares – diluted (in shares)	21,599	20,649
Net income	$ 425	$ 174
Other comprehensive (loss) income:
Foreign currency translation adjustments	(30)	164
Comprehensive income	395	338
Comprehensive income attributable to non-controlling interest	(271)	(516)
Comprehensive income (loss) attributable to SPAR Group, Inc.	$ 124	$ (178)

Condensed Consolidated Statement of Equity (Unaudited) - 3 months ended Mar. 31, 2018 - USD ($) shares in Thousands, $ in Thousands	Common Stock [Member]	Treasury Stock [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]	Total
Shares (in shares) at Dec. 31, 2017	20,681	104
Balance at Dec. 31, 2017	$ 207	$ (115)	$ 16,271	$ (1,690)	$ 4,977	$ 5,905	$ 25,555
Share-based compensation			49				49
Exercise of stock options (in shares)		(71)
Exercise of stock options		$ 79	(79)
Distributions to non-controlling investors						(463)	(463)
Non-controlling interest related to Resource Plus acquisition						3,023	3,023
Other comprehensive income						(30)	(30)
Net income					124	301	425
Balance at March 31, 2018 (in shares) at Mar. 31, 2018	20,681	33
Balance at Mar. 31, 2018	$ 207	$ (36)	$ 16,241	$ (1,690)	$ 5,101	$ 8,736	$ 28,559

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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-URI http://asc.fasb.org/extlink&oid=108774443&loc=SL4569616-111683

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-Section 50
-Paragraph 32
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-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8933-108599

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+ Details

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Operating activities
Net income	$ 425	$ 174
Adjustments to reconcile net income to net cash (used in) provided by operating activities
Depreciation and amortization	542	505
Bad debt expense, net of recoveries	36	25
Share based compensation	49	55
Changes in operating assets and liabilities, net of effect of acquisition:
Accounts receivable	(7,108)	3,486
Prepaid expenses and other assets	(190)	56
Accounts payable	512	1,569
Accrued expenses, other current liabilities and customer incentives and deposits	5,117	440
Net cash (used in) provided by operating activities	(617)	6,310
Investing activities
Purchases of property and equipment and capitalized software	(487)	(284)
Purchase of Resource Plus subsidiary, net of cash acquired	767
Net cash provided by (used) in investing activities	280	(284)
Financing activities
Net (payments) borrowing on lines of credit	1,252	(3,192)
Proceeds from stock options exercised		7
Payments on term debt		(6)
Payments on capital lease obligations	(18)
Distribution to non-controlling investors	(463)	(2,101)
Net cash (used in) provided by financing activities	771	(5,292)
Effect of foreign exchange rate changes on cash	(399)	215
Net change in cash and cash equivalents	35	949
Cash and cash equivalents at beginning of year	8,827	7,324
Cash and cash equivalents at end of period	8,862	8,273
Supplemental disclosure of cash flows information
Interest paid	(137)	(109)
Income taxes paid	59	117
Supplemental disclosure of non-cash investing and financing activities:
Increase in non-controlling interest attributable to Resource Plus acquisition	3,023
Resource Plus deferred purchase price	2,300
Debt assumed through the Resource Plus acquisition	$ 865

Note 1 - Basis of Presentation

3 Months Ended

Mar. 31, 2018

Notes to Financial Statements

Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]

1.	Basis of Presentation

The unaudited, interim condensed consolidated financial statements of SPAR Group, Inc., a Delaware corporation ("SGRP"), and its subsidiaries (together with SGRP, collectively, the "Company" or the "SPAR Group"), accompanying this Quarterly Report on Form

-Q for the

first

quarter ended

March 31, 2018 (

this "Quarterly Report"), have been prepared in accordance with accounting principles generally accepted in the United States for interim financial information and with the instructions to Form

-Q and Article

of Regulation S-

Accordingly, they do

not

include all of the information and footnotes required by accounting principles generally accepted in the United States for complete financial statements. The consolidated balance sheet as of

December 31, 2017,

has been prepared from the Company's audited consolidated balance sheet as of such date. In the opinion of management, all normal and recurring adjustments considered necessary for a fair presentation have been included in these interim financial statements. However, these interim financial statements should be read in conjunction with the annual consolidated financial statements and notes thereto for the Company as contained in the SGRP's Annual Report on Form

-K for the year ended

December 31, 2017,

as filed with the Securities and Exchange Commission (the "SEC") on

April 2, 2018 (

the

"2017

Annual Report"), and SGRP's Proxy Statement for its

2018

Annual Meeting of Stockholders as filed with the SEC on

April 18, 2018 (

the

"2018

Proxy Statement"). Particular attention should be given to Items

and

of the

2017

Annual Report respecting the Company's Business and Risk Factors, respectively, and the following parts of SGRP's

2018

Proxy Statement:

(i) SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT, (ii) CORPORATE GOVERNANCE, (iii) EXECUTIVE COMPENSATION, DIRECTORS AND OTHER INFORMATION and (iv) EXECUTIVE COMPENSATION, EQUITY AWARDS AND OPTIONS.

The Company's results of operations for the interim period are

not

necessarily indicative of its operating results for the entire year. Except for the changes below, the Company has consistently applied the accounting policies to all periods presented in these condensed consolidated financial statements. The Company adopted ASU

2014

with a date of the initial application of

January 1, 2018.

As a result, the Company changed its accounting policy for revenue recognition as detailed below.

May 2014,

the FASB issued Accounting Standards Update

No.

2014

(Topic

606

) "Revenue from Contracts with Customers." Topic

606

supersedes the revenue recognition requirements in Topic

605

“Revenue Recognition” (Topic

605

) and requires entities to recognize revenue when control of the promised goods or services is transferred to customers at an amount that reflects the consideration to which the entity expects to be entitled to in exchange for those goods or services. The Company adopted Topic

606

as of

January 1, 2018

using the modified retrospective transition method with the impact upon adoption

not

significant.

The Company records revenue from contracts with it customers through the execution of Master Service Agreements (MSAs) that are effectuated through individual Statements of Work (SOW). The MSAs generally define the financial, service, and communication obligations between the client and SPAR while the SOWs state the project objective, scope of work, time frame, rate and driver in which SPAR will be paid. Only when the MSA and SOW are combined, can all

five

revenue standard criteria be met. The Company integrates a series of tasks promised within these contracts into a bundle of services that represent the combined performance obligation of Merchandising Services. Such Merchandising Services are performed over the duration of the SOW. Most Merchandising Services are performed on a daily, weekly or monthly basis. Revenue from Merchandising Services are recognized as the services are performed based on a rate per driver basis (per hour, store visit or unit stocked) with services delivered as they are consumed.

All of the Company’s contracts with customers have a duration of

one

year or less, with over

90%

being completed in less than

-days, and revenue is recognized as services are performed. Given the nature of the Company’s business, how the contracts are structured and how the Company is compensated the Company has elected the right-to-invoice practical expedient allowed under the revenue standard.

December 22, 2017,

the U.S. Tax Cuts and Jobs Act (the “Tax Act”) was enacted into law. The Company is continuing to evaluate the Tax Act and its requirements, as well as its application to our business and its impact on our effective tax rate.

The Company is applying the guidance to address the accounting for income taxes under accounting standards in situations when a registrant does

not

have the necessary information available, prepared, or analyzed (including computations) in reasonable detail to complete the accounting for certain income tax effects of the Tax Act. Accounting standards provide a reasonable “measurement period”

not

to exceed

twelve

months from the date of enactment to complete the accounting of these provisional estimates. As disclosed in the Company’s Annual report on Form

-K for the fiscal year ended

December 31, 2017,

two

material provisional estimates that impacted the Company were the U.S. statutory rate reduction and the

one

-time transition tax. These amounts are considered provisional because they use reasonable estimates of which tax returns have

not

been filed and because estimated amounts

may

be impacted by future regulatory and accounting guidance if and when issued.

For the

first

quarter of

2018,

there were

significant changes to the Company’s provisional estimates of the income tax effects reflected in

2017

for the changes in tax law and tax rate from the enactment of the Tax Act. The impact of tax law changes on the Company’s financial statements could differ from its reasonable estimates due to further analysis of the new law, regulatory guidance, technical corrections, legislation, or guidance under U.S. generally accepted accounting principles. If significant changes occur, the Company will provide updated information in connection with future regulatory filings or the Company will adjust these provisional amounts as further information becomes available and as we refine our calculations.

For the

first

quarter of

2018,

the Company’s effective tax rate was favorably impacted by the reduction in the U.S. statutory tax rate due to the enactment of the Tax Act. This favorable impact was partially offset by certain base broadening provisions of the Tax Act. In the

first

quarter of

2018,

our effective tax rate was

25%,

as compared to

38%

in the

first

quarter of

2017.

Accounting standards require that all tax positions be analyzed using a

two

-step approach. The

first

step requires an entity to determine if a tax position is more-likely- than-

not

to be sustained upon examination. In the

second

step, the tax benefit is measured as the largest amount of benefit, determined on a cumulative probability basis, that is more-likely-than-

not

to be realized upon ultimate settlement. In the

first

three

months of

2018,

the Company did

not

change its liability for unrecognized tax benefits. As of

March 31, 2018,

the Company had accrued approximately

$112,000

for unrecognized tax benefits. In accordance with applicable accounting standards, the Company’s deferred tax asset as of

March 31, 2018

reflects a reduction for

$112,000

of these unrecognized tax benefits.

Note 2 - Business and Organization

3 Months Ended

Mar. 31, 2018

Notes to Financial Statements

Nature of Operations [Text Block]

2.	Business and Organization

The Company is a supplier of merchandising and other marketing services throughout the United States and internationally. The Company provides merchandising and other marketing services to manufacturers, distributors and retailers worldwide, primarily in mass merchandiser, office supply, grocery, drug, dollar, independent, convenience, home improvement and electronics stores, as well as providing furniture and other product assembly services, audit services, in-store events, technology services and marketing research.

Merchandising services primarily consist of regularly scheduled, special project and other product services provided at the store level, and the Company

may

be engaged by either the retailer or the manufacturer. Those services

may

include restocking and adding new products, removing spoiled or outdated products, resetting categories in accordance with client or store schematics, confirming and replacing shelf tags, setting new sale or promotional product displays and advertising, replenishing kiosks, providing in-store event staffing and providing assembly services in stores, homes and offices. Other merchandising services include whole store or departmental product sets or resets, including new store openings, new product launches and in-store demonstrations, audit services, special seasonal or promotional merchandising, focused product support and product recalls. The Company also provides technology services and marketing research services.

As of

March 31, 2018,

the Company operates in

countries and divides its operations into

two

reportable segments: its Domestic Division, which has provided services in the United States of America since certain of its predecessors were formed in

1979,

and its International Division, which began operations in

May 2001

and provides similar merchandising, marketing, audit and in-store event staffing services in Australia, Brazil, Canada, China, India, Japan, Mexico, South Africa, and Turkey.

Note 3 - Earnings Per Share

3 Months Ended

Mar. 31, 2018

Notes to Financial Statements

Earnings Per Share [Text Block]

3.	Earnings Per Share

The following table sets forth the computations of basic and diluted net income per share (in thousands, except per share data):

	Three Months Ended March 31 ,
	20 18		20 17
Numerator:
Net income (loss) attributable to SPAR Group, Inc.	$	124	$	(244	)

Denominator:
Weighted average shares used in basic net income per share calculation		20,648		20,649

Weighted average shares used in diluted net income per share calculation		21,599		20,649

Basic and diluted net income per common share	$	0.01	$	(0.01	)

Note 4 - Credit Facilities and Other Debt

3 Months Ended

Mar. 31, 2018

Notes to Financial Statements

Debt Disclosure [Text Block]

4.	Credit Facilities and Other Debt

PNC Credit Facility:

January 16, 2018,

the Company repaid and replaced its existing Sterling Credit Facility with a new secured revolving credit facility in the United States and Canada (the "PNC Credit Facility") with PNC Bank, National Association ("PNC").

In order to obtain, document and govern the new PNC Credit Facility: SGRP and certain of its direct and indirect subsidiaries in the United States and Canada, namely SPAR Marketing Force, Inc., SPAR Assembly & Installation, Inc., and SPAR Canada Company (each, a "PNC Borrower" and collectively, the "PNC Borrowers"), and SPAR Canada, Inc., SPAR Acquisition, Inc., SPAR Group International, Inc., and SPAR Trademarks, Inc. (together with SGRP, each a "PNC Guarantor" and collectively, the "PNC Guarantors), entered into a Loan Agreement with PNC dated as of

January 16, 2018 (

the "PNC Loan Agreement"); the PNC Borrowers issued their

million Committed Line Of Credit Note to PNC dated

January 16, 2018 (

the "PNC Note"), which evidences the PNC Borrowers' loans and other obligations to PNC; the PNC Guarantors entered into a Guaranty and Suretyship Agreement with PNC dated as of

January 16, 2018 (

the "PNC Guaranty"), which guaranties the PNC Borrowers' loans and other obligations to PNC; and the PNC Borrowers and PNC Guarantors (each, a "PNC Loan Party" and collectively, the "PNC Loan Parties") entered into a Security Agreement with PNC dated as of

January 16, 2018 (

the "PNC Security Agreement"), which secures the obligations of the PNC Loan Parties to PNC with pledges of substantially all of the assets of the PNC Loan Parties (other than SGRP's foreign subsidiaries, certain designated domestic subsidiaries, and their respective equity and assets).

The PNC Note currently requires the PNC Borrowers to pay interest on the loans thereunder equal to (A) the Daily LIBOR Rate (as defined therein) per annum, plus (B)

two hundred fifty

basis points (

2.50%

). On

March 31, 2018,

the aggregate interest rate under that formula was

4.383%

per annum, and the outstanding balance was

$6.1

million.

Revolving loans of up to

million are available to the Company under the PNC Credit Facility based upon the borrowing base formula defined in the PNC Loan Agreement (principally

85%

of "eligible" accounts receivable less certain reserves). As the PNC Credit Facility is currently scheduled to become due on

January 16, 2020,

and since there are

provisions (other than defaults) requiring the paydown of the loan until such time, the amounts are classified as long-term debt.

January 16, 2018,

the Company drew down an initial advance under the PNC Credit Facility of approximately

$7.6

million, which was used to repay the existing Sterling Credit Facility.

The PNC Credit Facility contains certain financial and other restrictive covenants and also limits certain expenditures by the PNC Loan Parties, including, but

not

limited to, capital expenditures and other investments. At

March 31, 2018,

the PNC Loan Parties were in compliance with such covenants.

Fifth Third Credit Facility:

January 9, 2018,

the Company completed its acquisition of a

51%

interest in its new subsidiaries, Resource Plus, Inc., and related companies (collectively, "Resource Plus"). See Note

to the Company's Condensed Consolidated Financial Statements -

Purchase of Interests in Subsidiaries - Resource Plus Acquisition,

below. When acquired, Resource Plus was a party to a revolving line of credit facility it secured on

May 23, 2016, (

the "Fifth Third Credit Facility") from Fifth Third Bank for

$3.5

million, which was scheduled to expire on

May 23, 2018.

Effective

April 11, 2018,

the term of the Fifth Third Credit Facility was extended and is currently scheduled to become due on

May 23, 2020.

As there are

provisions (other than defaults) requiring the paydown of the loan until

May 23, 2020,

the amounts are classified as long-term debt.

Revolving loans of up to

$3.5

million are available to Resource Plus under the Fifth Third Credit Facility based upon the borrowing base formula defined in the agreement (principally

80%

of "eligible" accounts receivable less certain reserves). As of

March 31, 2018,

the outstanding balance was

$780,000.

The Fifth Third Credit Facility is secured by substantially all assets of Resource Plus and is

not

guarantied by SGRP.

The Fifth Third Credit Facility currently requires Resource Plus to pay interest on the loans thereunder equal to [(A) the Daily LIBOR Rate (as defined in the agreement) per annum, plus (B)

two hundred fifty

basis points (

2.50%

)]. On

March 31, 2018,

the aggregate interest rate under that formula was

4.383%

per annum.

Other Debt:

Effective with the closing of the Resource Plus acquisition, the Company entered into promissory notes with the sellers totaling

$2.7

million. The notes are payable in annual installments at various amounts due on

Dec.

31st

of each year starting with

December 31, 2018

and continuing through

December 31, 2023,

accruing interest annually at

1.85%.

As such these notes are classified as both short term and long term for the appropriate amounts. (See Note

to the Company’s Condensed Consolidated Financial Statements –

Purchase of Interests in Subsidiaries,

below)

International Credit Facilities:

SPARFACTS Australia Pty. Ltd. has a secured line of credit facility with National Australia Bank, effective

October 31, 2017,

for

$800,000

(Australian) or approximately

$615,000

USD (based upon the exchange rate at

March 31, 2018).

The facility provides for borrowing based upon a formula, as defined in the agreement (principally

80%

of eligible accounts receivable less certain deductions). The outstanding balance with National Australia Bank as of

March 31, 2018

was

$443,000

USD and is due on demand.

November 29, 2016,

SPAR Brazil established a line of credit facility with Itau Bank for

4.0

million Brazilian Real or approximately

$1.2

million USD (based upon the exchange rate at

March 31, 2018).

The facility provides for borrowing based upon a formula, as defined in the agreement (principally

80%

of eligible accounts receivable less certain deductions). The agreement is from month to month at the Company's request.

amounts were outstanding on the line of credit as of

March 31, 2018.

December 26, 2016,

SPAR Brazil secured a line of credit facility with Daycoval Bank for

5.0

million Brazilian Real or approximately

$1.6

million USD (based upon the exchange rate at

March 31, 2018).

The facility provides for borrowing based upon a formula, as defined in the agreement (principally

80%

of eligible accounts receivable less certain deductions). The agreement is from month to month at the Company's request. As of

March 31, 2018,

5.3

million Brazilian Real or

$1.6

million USD was outstanding (based upon the exchange rate at

March 31, 2018).

SPAR Todopromo has secured a line of credit facility with BBVA Bancomer Bank for

5.0

million Mexican Pesos or approximately

$275,000

USD (based upon the exchange rate at

March 31, 2018).

The revolving line of credit was secured on

March 15, 2016,

and originally expired

March 2018.

The facility has been amended to extend the terms to

March 2020.

The variable interest rate is TIIE (Interbank Interest Rate) +

4%,

which resulted in an annual interest rate of

at the endas of

March 31, 2018.

The outstanding balance at

March 31, 2018

was zero.

The Company had scheduled contractual future maturities of loans as of

March 31, 2018,

approximately as follows (dollars in thousands). The amounts in the table below differ from the condensed consolidated balance sheet due to the fair value adjustment in connection with the Resource Plus Seller Notes (see Note

to the Company’s Condensed Consolidated Financial Statements – Purchase of Interests in Subsidiaries -

Resource Plus Acquisition

and Note

– Capital Lease Obligations, below):

	Interest Rate as of March 31, 2018	2018		2019		2020		2021		2022		2023
USA - PNC Bank	4.383%	$	–	$	–	$	6,137	$	–	$	–	$	–
USA – Fifth Third Bank	4.383%		–		–		780		–		–		–
USA – Resource Plus Seller Notes	1.85%		333		333		334		300		300		1,100
Australia - National Australia Bank	6.3%		443		–		–		–		–		–
Brazil – Daycoval Bank	1.28%		1,597		–		–		–		–		–
Total		$	2,373	$	333	$	7,251	$	300	$	300	$	1,100

Summary of Unused Company Credit and Other Debt Facilities (in thousands):

	March 31, 2018		December 31, 2017
Unused Availability:
United States	$	5,583	$	3,530
Australia		172		731
Mexico		275		254
Brazil		1,129		1,554
Total Unused Availability	$	7,159	$	6,069

Management believes that based upon the continuation of the Company's existing credit facilities, projected results of operations, vendor payment requirements and other financing available to the Company (including amounts due to affiliates), sources of cash availability should be manageable and sufficient to support ongoing operations over the next year. However, delays in collection of receivables due from any of the Company's major clients, or a significant reduction in business from such clients, and possible litigation expenses could have a material adverse effect on the Company's cash resources and its ongoing ability to fund operations. See Note

to the Company's Condensed Consolidated Financial Statements - Commitments and Contingencies:

Legal Matters

and

SBS and SGRP Litigation Generally

below

Note 5 - Related-party Transactions

3 Months Ended

Mar. 31, 2018

Notes to Financial Statements

5.	Related-Party Transactions

SGRP's policy respecting approval of transactions with related persons, promoters and control persons is contained in the SPAR Group Code of Ethical Conduct for its Directors, Executives, Officers, Employees, Consultants and other Representatives Amended and Restated (as of)

March 15, 2018 (

the "Ethics Code"). The Ethics Code is intended to promote and reward honest, ethical, respectful and professional conduct by each director, executive, officer, employee, consultant and other representative of any of SGRP and its subsidiaries (together with SGRP, the "Company") and each other Covered Person (as defined in the Ethics Code) in his or her position with the Company anywhere in the world, including (among other things) serving each customer, dealing with each vendor and treating each other with integrity and respect, and behaving honestly, ethically and professionally with each customer, each vendor, each other and the Company. Article II of the Ethics Code specifically prohibits various forms of self-dealing (including dealing with relatives) and collusion and Article V of the Ethics Code generally prohibits each "Covered Person" (including SGRP's officers and directors) from using or disclosing the Confidential Information of the Company or any of its customers or vendors, seeking or accepting anything of value from any competitor, customer, vendor, or other person relating to doing business with the Company, or engaging in any business activity that conflicts with his or her duties to the Company, and directs each "Covered Person" to avoid any activity or interest that is inconsistent with the best interests of the SPAR Group, in each case except for any "Approved Activity" (as such terms are defined in the Ethics Code). Examples of violations include (among other things) having any ownership interest in, acting as a director or officer of or otherwise personally benefiting from business with any competitor, customer or vendor of the Company other than pursuant to any Approved Activity. Approved Activities include (among other things) any contract with an affiliated person (each an "Approved Affiliate Contract") or anything else disclosed to and approved by SGRP's Board of Directors (the "Board"), its Governance Committee or its Audit Committee, as the case

may

be, as well as the ownership, board, executive and other positions held in and services and other contributions to affiliates of SGRP and its subsidiaries by certain directors, officers or employees of SGRP, any of its subsidiaries or any of their respective family members. The Company's senior management is generally responsible for monitoring compliance with the Ethics Code and establishing and maintaining compliance systems, including those related to the oversight and approval of conflicting relationships and transactions, subject to the review and oversight of SGRP's Governance Committee as provided in clause

IV.11

of the Governance Committee's Charter, and SGRP's Audit Committee as provided in clause

I.2

(l) of the Audit Committee's Charter. The Governance Committee and Audit Committee each consist solely of independent outside directors (see

Domestic Related Party Services, International Related Party Services, Related Party Transaction Summary, Related Party Transaction Summary, Affinity Insurance, and Other Related Party Transactions and Arrangements, below)

SGRP's Audit Committee has the specific duty and responsibility to review and approve the overall fairness and terms of all material related-party transactions. The Audit Committee receives affiliate contracts and amendments thereto for its review and approval (to the extent approval is given), and these contracts are periodically (often annually) again reviewed, in accordance with the Audit Committee Charter, the Ethics Code, the rules of the Nasdaq Stock Market, Inc. ("Nasdaq"), and other applicable law to ensure that the overall economic and other terms will be (or continue to be)

less favorable to the Company than would be the case in an arms-length contract with an unrelated provider of similar services (i.e., its overall fairness to the Company, including pricing, payments to related parties, and the ability to provide services at comparable performance levels). The Audit Committee periodically reviews all related party relationships and transactions described below.

In addition, in order to (among other things) assist the Board and the Audit Committee in connection with an overall review of the Company's related party transactions and certain worker classification-related litigation matters, in

April 2017

the Board formed a special subcommittee of the Audit Committee (the "Special Subcommittee") to (among other things) review the structure, documentation, fairness, conflicts, fidelity, appropriateness, and practices respecting each of the relationships and transactions discussed in this Note.

The Special Subcommittee engaged Morrison Valuation & Forensic Services, LLC ("Morrison"), to perform a

third

-party financial evaluation of certain domestic related party relationships and transactions (principally with SAS and SBS of the Company, which included the review of certain financial records of the Company (but

not

those of its affiliates)) and discussions with management of the Company. Their task included (among other things) the identification and mapping of and apparent purposes for and benefits from cash flows between the Company and its affiliates. Morrison identified a number of transactions between the parties, while

not

material, were inefficient, time consuming and of limited business value to the parties. They included expense reimbursement for indirect charges for supply purchases, corporate vendor service cost and use of corporate credit cards in the payment of vendor services. These inefficiencies have been and will continue to be addressed by the Company. The Special Subcommittee also engaged Holland & Knight to provide ongoing legal advice on related party issues, and Paul Hastings to provide ongoing legal advice on independent contractor classification issues (including the SBS Clothier Case). See Note

to the Company's Condensed Consolidated Financial Statements,

Commitments and Contingencies - Legal Matters

SBS Clothier Litigation

, below.

The Company is currently unable to predict the remaining duration and final results of this review by the Special Subcommittee.

Domestic Related Party Services:

SPAR Business Services, Inc. ("SBS"), SPAR Administrative Services, Inc. ("SAS"), and SPAR InfoTech, Inc. ("SIT"), are affiliates of SGRP but are

not

under the control or part of the consolidated Company. Mr. Robert G. Brown, a major stockholder and through

May 3, 2018,

the Chairman and a Director of SGRP, and Mr. William H. Bartels, a Director, Vice Chairman and a major stockholder of SGRP, are the sole stockholders of SBS. Mr. Brown is the sole stockholder of SIT. Mr. Brown is a director and officer of SBS and SIT. Mr. Bartels is a director and officer of SAS. The stockholders of SAS are Mr. Bartels and parties related to Mr. Brown and his family, each of whom is considered an affiliate of the Company for related party purposes because of their family relationships with Mr. Brown.

The Company executes the services it provides to its domestic clients primarily through field merchandising, auditing, assembly and other field personnel (each a "Field Specialist"), substantially all of whom have been independent contractors provided by SBS, and administers those services through local, regional, district and other personnel (each a "Field Administrator"), substantially all of whom have been provided by SAS. The Company paid

$6.8

million and

$5.9

million during the

three

months ended

March 31, 2018

and

2017,

respectively, to SBS for its provision as needed of approximately

4,220

of SBS's available Field Specialists in the U.S.A. (which amounted to approximately

52%

and

83%

of the Company's total domestic Field Specialist expense for the

three

months ended

March 31, 2018

and

2017,

respectively). The Company paid

$1.1

million for both the

three

months ended

March 31, 2018

and

2017,

respectively, to SAS for its provision of its

and

full-time regional and district administrators (which amounted to approximately

91%

and

92%

of the Company's total domestic field administrative service cost for the

three

months ended

March 31, 2018

and

2017

). In addition to these field service and administration expenses, SAS also incurs other administrative expenses related to benefit and employment tax expenses of SAS and payroll processing, legal and other administrative expenses and SBS incurs expenses for processing vendor payments, legal defense and other administrative expenses (but those expenses are only reimbursed by SGRP to the extent approved by the Company as described below). The total cost recorded by the Company for the expenses of SBS and SAS in providing their services to the Company, including the "Cost Plus Fee" arrangement (as defined and discussed below) and other expenses paid directly by the Company on behalf of and invoiced to SBS and SAS, was

$7.9

million and

$6.9

million, for the

three

months ended

March 31, 2018

and

2017,

respectively.

The terms of the Amended and Restated Field Service Agreement with SBS dated as of

January 1, 2004,

as amended in

2011,

and the Amended and Restated Field Management Agreement with SAS dated as of

January 1, 2004 (

each a "Prior Agreement"), defined reimbursable expenses and established a "Cost Plus Fee" arrangement where the Company paid SBS and SAS for their costs of providing those services plus a fixed percentage of such reimbursable expenses (the "Cost Plus Fee"). The parties have had negotiations respecting replacement agreements since the Prior Agreements expired on

November 30, 2014.

As further described below, a new Field Administration Agreement was entered into with SAS in

2016.

The Company and SBS have agreed to an arrangement for a revised Cost Plus Fee equal to

2.96%

of the Field Specialists costs and certain other approved reimbursable expenses incurred by SBS in performing services for the Company, subject to certain offsetting credits. This arrangement went into effect on and has applied since

December 1, 2014.

The Company has offered a new agreement to SBS confirming that reimbursable expenses are subject review and approval by the Company, but SBS has rejected that proposal.

The Company believes its net costs for Field Specialists for the

three

month period ending

March 31, 2018

could have been approximately

$270,000

less if it had been feasible for the Company to directly engage those Field Specialists on terms substantially similar to SBS.

SBS compensation to any officer, director or other related party has been reimbursed or approved to date by the Company, and

such compensation reimbursements were made or approved under SBS's Prior Agreement. This is

not

a restriction on SBS since SBS is

not

controlled by the Company and

may

pay any compensation to any person that SBS desires out of its own funds. However, SBS has invoiced the Company monthly for certain such compensation payments from

July 2017

March 31, 2018,

but the Company has rejected those invoices as non-reimbursable expenses. Since SBS is a "Subchapter S" corporation, all income from SBS is allocated to its stockholders (see above).

The Company has determined that the rates charged by SBS for the services of its field merchandising, auditing, assembly and other field personnel (each a "Field Specialist") are favorable to the Company when compared to other possible non-affiliate providers. SBS has advised the Company that those favorable rates are dependent (at least in part) on SBS's ability to continue to use independent contractors as its Field Specialists, that such Field Specialists generally provide greater flexibility at lower total costs as a result of their business independence and initiative, and that it has an agreement with each Field Specialist clearly confirming his, her, or its status as an independent contractor.

The appropriateness of SBS's treatment of its Field Specialists as independent contractors has been periodically subject to legal challenge (both currently and historically) by various states and others, SBS's expenses of defending those challenges and other proceedings have historically been reimbursed by the Company under SBS's Prior Agreement, and SBS's expenses of defending those challenges and other proceedings were reimbursed by the Company for the

three

months ended

March 31, 2018

and

2017

(in the amounts of

$60,000

and

$85,000,

respectively), after determination (on a case by case basis) that those defense expenses were costs of providing services to the Company. The Company has advised SBS that, since there is

currently effective comprehensive written services agreement with SBS, the Company will continue to review and decide each request by SBS for reimbursement of its legal defense expenses (including appeals) on a case-by-case basis in its discretion, including the relative costs and benefits to the Company. The Company has

not

agreed, and does

not

currently intend, to reimburse SBS for any judgment or similar amount (including any damages, settlement, or related tax, penalty, or interest) in any legal challenge or other proceeding against or involving SBS, and the Company does

not

believe it has ever done so (other than in insignificant nuisance amounts). However, there can be

assurance that SBS will be able to satisfy any such judgment or similar amount resulting from any adverse legal determination, that SBS or someone else will

not

claim, or that SBS will be able to successfully defend any claim, that the Company is liable (under applicable law, through reimbursement or indemnification, or otherwise) for any such judgment or similar amount imposed against SBS. Furthermore, there can be

assurance that SBS will succeed in defending any such legal challenge, the legal expenses of prolonged litigation and appeals could continue to be (and have from time to time been) significant, and prolonged litigation and appeals and any adverse determination in any such challenge could have a material adverse effect on SBS's ability to provide services needed by the Company and the Company's costs of doing business.

Current material and potentially material proceedings against SBS and, in

one

instance, the Company are described in Note

to the Company's Condensed Consolidated Financial Statements -

Commitments and Contingencies - Legal Matters

, below. These descriptions are based on an independent review by the Company and do

not

reflect the views of SBS, its management or its counsel.

Any prolonged continuation of or material increase in the legal defense costs of SBS (and thus the reimbursable expenses SBS

may

charge to and that

may

be paid by the Company to the extent reimbursement is approved by the Company in its discretion), the failure of SBS to satisfy any such judgment or similar amount resulting from any adverse legal determination against SBS, any claim by SBS, SAS, any other related party or any

third

party that the Company is somehow liable for any such judgment or similar amount imposed against SBS or SAS or any other related party, any judicial determination that the Company is somehow liable for any such judgment or similar amount imposed against SBS or SAS or any other related party (in whole or in part), any decrease in SBS's or SAS's performance (quality or otherwise), any inability by SBS or SAS to execute the services for the Company, or any increase in the Company's use of employees (rather than independent contractors) as its domestic Field Specialists, in each case in whole or in part, could have a material adverse effect on the Company or its performance or condition (including its assets, business, clients, capital, cash flow, credit, expenses, financial condition, income, liabilities, liquidity, locations, marketing, operations, prospects, sales, strategies, taxation or other achievement, results or condition), whether actual or as planned, intended, anticipated, estimated or otherwise expected.

June 14, 2016,

SAS and SPAR Marketing Force, Inc. ("SMF") entered into a new Field Administration Agreement (the "SAS Agreement"). In order to provide continuity with SAS's Prior Agreement, the SAS Agreement is effective and governs the relationship of the parties as of

December 1, 2014,

and amends, restates and completely replaces SAS's Prior Agreement. The SAS Agreement more clearly defines reimbursable and excluded expenses and the budget and approval procedures and continues the indemnifications and releases provided by SAS's Prior Agreement (which indemnifications and releases were and are comparable to those applicable to SGRP's directors and executive officers under its By-Laws and applicable law). Specifically, the SAS Agreement reduced the Cost Plus Fee from

effective as of

June 1, 2016.

May 7, 2018,

the Company gave a termination notice to SAS specifying

July 31, 2018,

as the end of the Service Term under (and as defined in) SAS Agreement. The Company is negotiating and anticipates reaching a non-exclusive agreement with an independent

third

party vendor to provide substantially all of the domestic Field Administrators used by the Company. The Company expects a smooth and seamless transition to such new vendor that will provide the Company with continuity of great execution and be virtually unnoticeable to the Company's Clients. (See Note

to the Company's Condensed Consolidated Financial Statements -

Subsequent Events,

below)

SGRP's Audit Committee has approved the SAS Agreement pursuant to its specific duty and responsibility to review and approve the overall fairness of all material related-party transactions, as more fully provided above in this note.

SAS compensation to any officer, director or other related party (other than to Mr. Peter W. Brown, a related party as noted below, pursuant to previously approved budgets) has been reimbursed or approved to date by the Company, and

such compensation reimbursements were made or approved under SAS's Prior Agreement. This is

not

a restriction on SAS since SAS is

not

controlled by the Company and

may

pay any compensation to any person that SAS desires out of its own funds. Since SAS is a "Subchapter S" corporation, all income from SAS is allocated to its stockholders (see above).

Peter W. Brown ("Peter Brown") was an employee of SAS, is the nephew of SGRP's major stockholder (and former Chairman, Director and Officer), Mr. Robert G. Brown, and is a director of SPAR BSMT and owns EILLC which owns

10%

interest in the Company’s Brazilian subsidiary. Peter W. Brown was an official observer at the meetings of SGRP's Board from

2014

through

December 2016

and was appointed as a Director on the Board as of

May 3, 2018,

replacing Mr. Brown upon his retirement from the Board and Company at that date. Peter W. Brown also is, and since

2013

has been, a director of Affinity Insurance, Ltd (see Affinity Insurance, below). Accordingly, Peter W. Brown is an affiliate and related party in respect of the Company.

National Merchandising Services, LLC ("NMS"), is a consolidated domestic subsidiary of the Company and is owned jointly by SGRP through its indirect ownership of

51%

of the NMS membership interests and by National Merchandising of America, Inc. ("NMA"), through its ownership of the other

49%

of the NMS membership interests. Mr. Edward Burdekin is the Chief Executive Officer and President and a director of NMS and also is an executive officer and director of NMA. Ms. Andrea Burdekin, Mr. Burdekin's wife, is the sole stockholder and a director of NMA and a director of NMS. NMA is an affiliate of the Company but is

not

under the control of or consolidated with the Company.

Resource Plus, Inc. ("RPI"), is a consolidated domestic subsidiary of the Company and is owned jointly by SGRP through its indirect ownership of

51%

of the RPI membership interests and by Mr. Justus through his ownership of the other

49%

of the RPI membership interests. (See Note

to the Company's Condensed Consolidated Financial Statements -

Purchase of Interest in Subsidiaries

, below).

International Related Party Services:

SGRP Meridian (Pty), Ltd. ("Meridian") is a consolidated international subsidiary of the Company and is owned

51%

by SGRP and

49%

by the following individuals: Mr. Brian Mason, Mr. Garry Bristow, and Mr. Adrian Wingfield. Mr. Mason is President and a director and Mr. Bristow is an officer and director of Meridian. Mr. Mason is also an officer and director and

50%

shareholder of Merhold Property Trust ("MPT"). Mr. Mason and Mr. Bristow are both officers and directors and both own

50%

of Merhold Cape Property Trust ("MCPT"). Mr. Mason, Mr. Bristow and Mr. Wingfield are all officers and own

46.7%,

20%

and

33.3%,

respectively of Merhold Holding Trust ("MHT") which provides similar services like MPT. MPT owns the building where Meridian is headquartered and also owns

vehicles both of which are subleased to Meridian. MCPT provides a fleet of

126

vehicles to Meridian under a

year lease program. These leases are provided to Meridian at local market rates included in the summary table below.

SPAR Todopromo is a consolidated international subsidiary of the Company and is owned

51%

by SGRP and

49%

by the following individuals: Mr. Juan F. Medina Domenzain, Juan Medina Staines, Julia Cesar Hernandez Vanegas, and Jorge Medina Staines. Mr. Juan F. Medina Domenzain is an officer and director of SPAR Todopromo and is also majority shareholder (

90%

) of CONAPAD ("CON") which supplied administrative and operational consulting support to SPAR Todopromo in

2016.

August 2016,

Mr. Juan F. Medina Domenzain ("JFMD"), partner in SPAR Todopromo, purchased the warehouse that was being leased by SPAR Todopromo. The lease expired on

December 31, 2017,

and was renewed until

December 31, 2020.

The Company’s subsidiary in Brazil, SPAR Brasil Serviços de Merchandising e Tecnologia S.A., a Brazilian corporation ("SPAR BSMT") has contracted with Ms. Karla Dagues Martins, a Brazilian citizen and resident sister to Mr. Jonathan Dagues Martins, President and a part owner of SPAR BSMT, to handle the labor litigation cases for SPAR BSMT and its subsidiaries. These legal services are being provided to them at local market rates by Ms. Martins' company, Karla Martins Sociedade de Advogados ("KMSA"). Accordingly, Mr. Jonathan Dagues Martins and Ms. Karla Dagues Martins are each an affiliate and a related party in respect of the Company.

Summary of Related Party Transactions:

The Company believes it is the largest and most important customer of SBS, SAS, MPT, MCPT, MHT, CON, JFMD and KMSA (and from time to time

may

be their only customer), and accordingly the Company generally has been able to negotiate better terms, receives more personal and responsive service and is more likely to receive credits and other financial accommodations from SBS, SAS, MPT, MCPT, MHT, CON, JFMD and KMSA than the Company could reasonably expect to receive from an unrelated service provider who has significant other customers and business. SBS, SAS and other material affiliate contracts and arrangements are annually reviewed and considered for approval by SGRP's Audit Committee, subject to the ongoing negotiations with SBS as described above.

The following costs of affiliates were charged to the Company (in thousands):

	Three Months Ended March 31 ,
	201 8		201 7
Services provided by affiliates:
Field merchandiser and other expenses (SBS)	$	6,729	$	5,875
Field administration and other expenses (SAS)		1,149		1,074
Office and vehicle rental expenses (MPT)		19		15
Vehicle rental expenses (MCPT)		339		297
Office and vehicle rental expenses (MHT)		53		40
Consulting and administrative services (CON)		59		96
Legal Services (KMSA)		26		24
Warehousing rental (JFMD)		12		11

Total services provided by affiliates	$	8,386	$	7,432

* Includes substantially all overhead (in the case of SAS and SBS), or related overhead, plus any applicable markup.

Due to affiliates consists of the following (in thousands):	March 31 ,		December 31,
	201 8		201 7
Loans from local investors:(1)
Australia	$	246	$	250
Mexico		1,001		1,001
Brazil		139		139
China		719		719
South Africa		33		24
Resource Plus		731		–

Accrued Expenses due to affiliates:
SBS/SAS		2,109		893
Total due to affiliates	$	4,978	$	3,026

(

) Represent loans from the local investors into the Company's subsidiaries (representing their proportionate share of working capital loans). The loans have

payment terms and are due on demand and as such have been classified as current liabilities in the Company's condensed consolidated financial statements.

Affinity Insurance:

In addition to the above, SAS purchases insurance coverage for worker compensation, casualty and property insurance risk for itself, for SBS on behalf of its Field Specialists that require such insurance coverage (all who do

not

provide their own), and for the Company from Affinity Insurance, Ltd. ("Affinity"). SAS owns a minority (less than

) of the common stock in Affinity. Based on informal arrangements between the parties, the Affinity insurance premiums for such coverage are ultimately charged (through SAS) for their fair share of the costs of that insurance to SMF, SAS (which then charges the Company) and SBS.

In addition to those required periodic premiums, Affinity also requires payment of cash collateral deposits ("Cash Collateral"), and Cash Collateral amounts are initially determined and from time to time re-determined (upward or downward) by Affinity. The Cash Collateral deposit with Affinity since

2012

now totals approximately

$965,000;

approximately

$379,000

of that Cash Collateral was allocable to SBS and approximately

$296,000

of that Cash Collateral was allocable to SMF and the balance of approximately

$290,000

was allocated to other affiliates of the Company. The Cash Collateral deposits allocable to SBS have been paid by SAS on behalf of SBS, SAS received advances to make such payments from SBS, and SBS in turn received advances to make such payments from SMF. The Cash Collateral deposits allocable to SMF have been paid by SAS on behalf of SMF, and SAS received advances to make such payments from SMF. SAS, SBS and SMF are currently negotiating reimbursement and security agreements to document and confirm those advances totaling approximately

$675,000

and repayment obligations.

Affinity from time to time

may (

in the case of a downward adjustment in such periodic premiums or the Cash Collateral) make refunds, rebates or other returns of such periodic premiums and Cash Collateral deposits to SAS for the benefit of itself, SBS and SMF (as returned, "Affinity Refunds"). SAS is obligated to return to SBS, and SBS is obligated to return to SMF, any and all Affinity Refunds allocable to SBS in repayment of the corresponding advances. SAS is obligated to return to SMF any and all Affinity Refunds allocable to SMF in repayment of the corresponding advances.

Other Related Party Transactions and Arrangements:

July 1999,

SMF, SBS and SIT entered into a perpetual software ownership agreement providing that each party independently owned an undivided share of and had the right to unilaterally license and exploit their "Business Manager" internet job scheduling software (which had been jointly developed by such parties), and all related improvements, revisions, developments and documentation from time to time voluntarily made or procured by any of them at its own expense. Business Manager and its other proprietary software and applications are used by the Company for (among other things) the scheduling, tracking, coordination and reporting of its merchandising and marketing services and are accessible via the internet or other applicable telecommunication network by the authorized representatives of the Company and its clients through their respective computers and mobile devices. In addition, SPAR Trademarks, Inc. ("STM"), a wholly owned subsidiary of SGRP, SBS and SIT entered into separate perpetual trademark licensing agreements whereby STM has granted non-exclusive royalty-free licenses to SIT and SBS (and through them to their commonly controlled subsidiaries and affiliates by sublicenses, including SAS) for their continued use of the name "SPAR" and certain other trademarks and related rights of STM. SBS and SAS provide services to the Company, as described above, SIT assisted in the Brazilian acquisition at a cost to the Company of

$49,000,

as described below, and SIT

longer provides services to and does

not

compete with the Company.

Through arrangements with the Company, SBS (owned by Mr. Bartels and Mr. Brown), SAS (owned by Mr. Bartels and family members of Mr. Brown), and other companies owned by Mr. Brown participate in various benefit plans, insurance policies and similar group purchases by the Company, for which the Company charges them their allocable shares of the costs of those group items and the actual costs of all items paid specifically for them. All such transactions between the Company and the above affiliates are paid and/or collected by the Company in the normal course of business.

Note 6 - Preferred Stock

3 Months Ended

Mar. 31, 2018

Notes to Financial Statements

Preferred Stock [Text Block]

6.	Preferred Stock

SGRP's certificate of incorporation authorizes it to issue

3,000,000

shares of preferred stock with a par value of

$0.01

per share (the "SGRP Preferred Stock"), which

may

have such preferences and priorities over the SGRP Common Stock and other rights, powers and privileges as the Company's Board of Directors

may

establish in its discretion from time to time. The Company has created and authorized the issuance of a maximum of

3,000,000

shares of Series A Preferred Stock pursuant to SGRP's Certificate of Designation of Series "A" Preferred Stock (the "SGRP Series A Preferred Stock"), which have dividend and liquidation preferences, have a cumulative dividend of

10%

per year, are redeemable at the Company's option and are convertible at the holder's option (and without further consideration) on a

one

-to-

one

basis into SGRP Common Stock. The Company issued

554,402

of SGRP shares to affiliated retirement plans, which were all converted into common shares in

2011

(including dividends earned thereon), leaving

2,445,598

shares of remaining authorized preferred stock. At

March 31, 2018,

shares of SGRP Series A Preferred Stock were issued and outstanding.

Note 7 - Stock-based Compensation and Other Plans

3 Months Ended

Mar. 31, 2018

Notes to Financial Statements

Disclosure of Compensation Related Costs, Share-based Payments [Text Block]

7.	Stock-Based Compensation and Other Plans

SGRP has granted restricted stock and stock option awards to its eligible directors, officers and employees and certain employees of its affiliates respecting shares of Common Stock issued by SGRP ("SGRP Shares") pursuant to SGRP's

2008

Stock Compensation Plan (as amended, the

"2008

Plan"), which was approved by SGRP's stockholders in

May

2008

and

2009.

The

2008

Plan provides for the granting of restricted SGRP shares, stock options to purchase SGRP shares (either incentive or nonqualified), and restricted stock units, stock appreciation rights and other awards based on SGRP shares ("Awards") to SGRP Directors and the Company's specified executives, employees and consultants (which are employees of certain of its affiliates), although to date SGRP has

not

issued any permissible form of Award other than stock option, restricted share awards, and performance stock units. As of

March 31, 2018,

approximately

340,750

SGRP shares were available for Award grants under the amended

2008

Plan. In the

first

quarter, there were

25,000

options awarded to certain employees of SPAR Group, Inc.

The Company recognized

$43,000

and

$62,000

in stock-based compensation expense relating to stock option awards during the

three

month periods ended

March 31, 2018

and

2017,

respectively. The tax benefit available from stock based compensation expense related to stock options during the

three

months ended

March 31, 2018

and

2017

was approximately

$16,000

and

$23,000

respectively. As of

March 31, 2018,

total unrecognized stock-based compensation expense related to stock options was

$459,000.

During the

three

months ended

March 31, 2018

and

2017,

the Company recognized approximately

$6,000

and

$12,000,

respectively of stock based compensation expense related to restricted stock. The tax benefit available to the Company from stock based compensation expense related to restricted stock during the

three

months ended

March 31, 2018

and

2017

was approximately

$2,000

and

$5,000,

respectively. As of

March 31, 2018,

total unrecognized stock-based compensation expense related to unvested restricted stock Awards was

$10,000.

At the

2018

Annual Shareholders Meeting on

May 2, 2018,

the shareholders of SGRP voted for the

2018

Stock Compensation Plan, as more fully described in Note

to the Company's Condensed Consolidated Financial Statements –

Subsequent Events

, below.

Note 8 - Commitments and Contingencies

3 Months Ended

Mar. 31, 2018

Notes to Financial Statements

Commitments and Contingencies Disclosure [Text Block]

8.	Commitments and Contingencies

Legal Matters

The Company is a party to various legal actions and administrative proceedings arising in the normal course of business. In the opinion of Company's management, disposition of these matters are

not

anticipated to have a material adverse effect on the Company or its estimated or desired affiliates, assets, business, clients, capital, cash flow, credit, expenses, financial condition, income, liabilities, liquidity, locations, marketing, operations, prospects, sales, strategies, taxation or other achievement, results or condition.

The Company's merchandising, audit, assembly and other services for its domestic clients are performed by field merchandising, auditing, assembly and other field personnel (each a "Field Specialist"). The Company's affiliate, SPAR Business Services, Inc. ("SBS"), during

2017

provided approximately

10,700

Field Specialists (all of whom were engaged as independent contractors by SBS), representing

77%

(or

$25.9

million) of the total cost the Field Specialists utilized by the Company domestically. SBS is

not

a subsidiary or in any way under the control of SGRP, SBS is

not

in the Company's financial statements, and SGRP does

not

participate in or control the defense by SBS of any litigation against it. For contractual details and payment amounts, see Note

to the Company's Condensed Consolidated Financial Statements -

Related Party Transactions - Domestic Related Party Services

, above.

The appropriateness of SBS's treatment of its Field Specialists as independent contractors has been periodically subject to legal challenge (both currently and historically) by various states and others. SBS's expenses of defending those challenges and other proceedings have historically been reimbursed by the Company under SBS's Prior Agreement, and SBS's expenses of defending those challenges and other proceedings were reimbursed by the Company in the

three

month periods ending

March 31, 2018

and

2017

(in the amounts of

$60,000

and

$85,000,

respectively), after determination (on a case by case basis) that those defense expenses were costs of providing services to the Company.

The Company has advised SBS that, since there is

As provided in SBS's Prior Agreement, the Company is

not

obligated or liable, and the Company has

not

otherwise agreed and does

not

believe it has ever done so (other than in insignificant nuisance amounts).

Any prolonged continuation of or material increase in the legal defense costs of SBS (and thus the reimbursable expenses SBS

may

charge to and that

may

be paid by the Company to the extent reimbursement is approved by the Company in its discretion) could continue to be (and have from time to time been) significant, and prolonged litigation and appeals and any adverse determination in any such challenge could have a material adverse effect on SBS's ability to provide services needed by the Company and the Company's costs of doing business.

There can be

assurance that SBS will be able to satisfy any such judgment or similar amount resulting from any adverse legal determination. In addition, there can be

assurance that SBS or someone else will

not

claim, and

assurance that SBS will be able to successfully shield any claim, that the Company is liable (under applicable law, through reimbursement or indemnification, or otherwise) for any such judgment or similar amount imposed against SBS. Any decrease in SBS's performance (quality or otherwise), any inability by SBS to use its assets without encumbrance or execute the services for the Company, or any increase in the Company's use of employees (rather than independent contractors) as its domestic Field Specialists, in each case in whole or in part, could have a material adverse effect on the Company or its performance or condition (including its assets, business, clients, capital, cash flow, credit, expenses, financial condition, income, liabilities, liquidity, locations, marketing, operations, prospects, sales, strategies, taxation or other achievement, results or condition), whether actual or as planned, intended, anticipated, estimated or otherwise expected.

As the Company utilized the services of SBS to support its in-store merchandising needs in California, management of the Company determined, with the support of SGRP's Audit Committee and Board of Directors, that it will be shifting to an all employee servicing model for its Field Specialists in

May

2018

to support the performance of its services in California for clients in this critical market and nationally for certain domestic clients that are requiring the Company to use employees as its Field Specialists. As previously noted, management currently estimates that the potential incremental annual cost of this change in California from independent contractors to Company employees could be substantial. The Company is also evaluating whether this all employee model for its field specialists should be used in other states.

Current material and potentially material proceedings against SBS and, in

one

instance, the Company are described below. These descriptions are based on an independent review by the Company and do

not

reflect the views of SBS, its management or its counsel.

SBS Clothier Litigation

Melissa Clothier was engaged by SBS (then known as SPAR Marketing Services, Inc.) and provided services pursuant to the terms of an "Independent Merchandiser Agreement" acknowledging her engagement as an independent contractor. On

June 30, 2014,

Ms. Clothier filed suit against SBS and the Company styled Case

No.

RG12

639317,

in the Superior Court in Alameda County, California (the "Clothier Case"), in which Ms. Clothier asserted claims on behalf of herself and a putative class of similarly situated merchandisers in California who are or were classified as independent contractors at any time between

July 16, 2008,

and

June 30, 2014.

Ms. Clothier alleged that she and other class members were misclassified as independent contractors and that, as a result of this misclassification, the defendants improperly underpaid them in violation of various California minimum wage and overtime laws. The Company was originally a defendant in the Clothier Case but was subsequently dismissed from the action without prejudice. The court ordered that the case be heard in

two

phases. Phase

one

was limited to the determination of whether members of the class were misclassified as independent contractors. After hearing evidence, receiving post-trial briefings and considering the issues, the Court issued its Statement of Decision on

September 9, 2016,

finding that the class members had been misclassified as independent contractors rather than employees. The parties have now moved into phase

two

to determine damages (if any), which has included discovery as to the measure of damages in this case.

The Parties are still proceeding with the damages phase of the Clothier Case, which trial is currently scheduled for late

August

2018,

and with a potential final judgment in the Clothier Case expected by the Company later in

2018

(although it could come sooner). SBS has advised the Company that SBS could appeal the adverse phase

one

determination and any damage award once damages have been determined, when an appeal is permitted under the court's rules.

determination has been made by the Company (in its discretion) as to whether to reimburse the costs of such an appeal. However, the Company (in its discretion) has determined that it will

not

advance or reimburse the funds to SBS to post a bond to stay execution during such an appeal by SBS. SBS must post a bond of

1.5

times the damage award in order to stay execution on the judgment during an appeal, and SBS's assets (including those used in providing services to the Company) are subject to legal process (including levy, attachment and sale) if

bond is posted. Action against SBS's assets could have a material adverse effect on SBS's ability to provide services needed by the Company. The Company is evaluating other potential suppliers of Field Specialists as alternatives should SBS be unable to provide some or all of the services needed by the Company.

Currently the Company is

not

a party to the Clothier Case as the Company was dismissed without prejudice. However, if SBS is

not

able to meet its obligations under the final judgment, the Company could be drawn back into the Clothier Case. Should this occur, the Plaintiffs will need to further assert and prove that the Company is somehow also liable for damages in the Clothier Case, and the Company is prepared to vigorously challenge that assertion.

Any prolonged continuation of or material increase in the legal defense costs of SBS (and thus the reimbursable expenses SBS

may

charge to and that

may

third

SBS Rodgers Litigation

Maceo Rodgers was engaged by and provided services to SBS pursuant to the terms of his "Master Agreements" with SBS acknowledging his engagement as an independent contractor. On

February 21, 2014,

Rodgers filed suit against SBS, Robert G. Brown and William H. Bartels, styled Civil Action

No.

3:14

-CV-

00055,

in the U.S. District Court for the Southern District of Texas (Galveston Division). Plaintiff asserted claims on behalf of himself and an alleged class of similarly situated individuals who provided services to SBS as independent contractors at any time on or after

July 15, 2012,

claiming they all were misclassified as independent contractors and that, as a result of this misclassification, the Defendants improperly underpaid them in violation of the Fair Labor Standards Act's overtime and minimum wage provisions. Although the Court conditionally certified the class on

December 8, 2015,

only

individuals joined the action as opt-in plaintiffs, and all but

of them have potentially disqualifying arbitration provisions, residences outside the class's geographic area, or late opt-in filings, and were challenged by the Defendants in various motions, including a motion to decertify the class. The Court, however, did

not

rule on these motions and instead stayed the case on

September 19, 2017

to allow the parties to mediate. On

October 24, 2017,

the Court granted the parties' joint motion to extend the stay order until

January 31, 2018.

A formal mediation was undertaken in this action. However, the mediation was unsuccessful. SBS is now waiting for the Court to rule on (

) Plaintiff’s motion for nationwide judicial notice and to certify a nationwide collective action, and (

) SBS’s motion to decertify the collective class. It is anticipated that this matter will likely proceed to trial later this year or early next year.

SBS and SGRP Hogan Litigation

Paradise Hogan was engaged by and provided services to SBS as an independent contractor pursuant to the terms of an "Independent Contractor Master Agreement" with SBS acknowledging his engagement as an independent contractor. On

January 6, 2017,

Hogan filed suit against SBS and SGRP (and part of the Company), styled Civil Action

No.

1:17

-cv-

10024

-LTS, in the U.S. District Court for District of Massachusetts. Hogan initially asserted claims on behalf of himself and an alleged nationwide class of similarly situated individuals who provided services to SBS and SGRP as independent contractors. Hogan alleged that he and other alleged class members were misclassified as independent contractors, and as a result of this purported misclassification, Hogan asserted claims on behalf of himself and the alleged Massachusetts class members under the Massachusetts Wage Act and Minimum Wage Law for failure to pay overtime and minimum wages, as well as state law claims for breach of contract, unjust enrichment, quantum meruit, and breach of the covenant of good faith and fair dealing. In addition, Hogan asserted claims on behalf of himself and the nationwide class for violation of the Fair Labor Standards Act's overtime and minimum wage provisions. On

March 28, 2017,

the Company moved to refer Hogan's claim to arbitration pursuant to his agreement, to dismiss or stay Hogan's case pending arbitration, and to dismiss Hogan's case for failure to state a specific claim upon which relief could be granted.

November 13, 2017,

the Court convened a status conference call with the parties to discuss the impact on the case of the Supreme Court’s pending decision in Epic Systems Corp. v. Lewis, in which the Supreme Court heard arguments in

October 2017

and ultimately will decide whether arbitration clauses that include a waiver of a worker’s right to bring or participate in a class action violate the National Labor Relations Act. On

March 12, 2018,

the Court denied both defendants’ Motion to Dismiss for failure to state a claim, denied the Motion to Compel Arbitration as to SGRP, denied the Motion to Stay as to SGRP, and allowed the Motion to Stay as to SBS pending the outcome of the Supreme Court’s decision in Epic Systems), which (depending on the Supreme Court's ruling) could result in all SBS disputes being sent to arbitration. On

April 24, 2018,

SGRP filed a notice of appeal with the First Circuit of the District Court’s decision. The Parties have agreed to stay the District Court litigation pending the First Circuit’s decision on SGRP’s appeal. If SGRP’s appeal is unsuccessful, SGRP could have to go to trial without SBS, which SGRP will vigorously contest against all parties.

SBS and SGRP Litigation Generally

Any prolonged continuation of or material increase in the legal defense costs of SBS (and thus the reimbursable expenses SBS

may

charge to and that

may

assurance that SBS will be able to satisfy any such judgment or similar amount resulting from any adverse legal determination. In addition, there can be

assurance that SBS or someone else will

not

claim, and

to the Company's Condensed Consolidated Financial Statements –

Related Party Transactions – Domestic Related Party Services

, above.

Note 9 - Segment Information

3 Months Ended

Mar. 31, 2018

Notes to Financial Statements

Segment Reporting Disclosure [Text Block]

9.	Segment Information

The Company reports net revenues from operating income by reportable segment. Reportable segments are components of the Company for which separate financial information is available that is evaluated on a regular basis by the chief operating decision maker in deciding how to allocate resources and in assessing performance.

The Company provides similar merchandising, business technology and marketing services throughout the world, operating within

two

reportable segments, its Domestic Division and its International Division. The Company uses those divisions to improve its administration and operational and strategic focuses, and it tracks and reports certain financial information separately for each of those divisions. The Company measures the performance of its Domestic and International Divisions and subsidiaries using the same metrics. The primary measurement utilized by management is operating profits, historically the key indicator of long-term growth and profitability, as the Company is focused on reinvesting the operating profits of each of its international subsidiaries back into its local markets in an effort to improve market share and continued expansion efforts.

The accounting policies of each of the reportable segments are the same as those described in the Summary of Significant Accounting Policies. Management evaluates performance as follows (in thousands):

	Three Months Ended March 31 ,
	201 8			201 7
Revenue:
United States	$	18,369		$	11,321
International		36,210			28,565
Total revenue	$	54,579		$	39,886

Operating income (loss):
United States	$	(320	)	$	64
International		1,050			421
Total operating income	$	730		$	485

Interest expense (income):
United States	$	14		$	51
International		185			(97	)
Total interest expense (income)	$	199		$	(46	)

Other (income), net:
United States	$	30		$	–
International		(102	)		(62	)
Total other (income), net	$	(72	)	$	(62	)

Income (loss) before income tax expense:
United States	$	(364	)	$	13
International		967			580
Total income before income tax expense	$	603		$	593

Income tax (benefit) expense:
United States	$	(12	)	$	249
International		190			170
Total income tax expense	$	178		$	419

Net income (loss):
United States	$	(352	)	$	(236	)
International		777			410
Total net income	$	425		$	174

Depreciation and amortization:
United States	$	382		$	340
International		160			165
Total depreciation and amortization	$	542		$	505

Capital expenditures:
United States	$	635		$	266
International		437			94
Total capital expenditures	$	1,072		$	360

Note: There were

inter-company sales for the

three

months ended

March 31, 2018

2017.

	March 31,		December 31 ,
	2018		2017
Assets:
United States	$	26,968	$	17,511
International		42,332		40,477
Total assets	$	69,300	$	57,988

	March 31 ,		December 31,
	20 18		20 17
Long lived assets:
United States	$	10,881	$	7,109
International		3,785		4,057
Total long lived assets	$	14,666	$	11,166

Geographic Data

(in thousands)

	Three Months Ended March 31 ,
	20 18					2017

International revenue:			% of consolidated net revenue					% of consolidated net revenue
Brazil	$	13,410		24.6	%	$	9,943		24.9	%
South Africa		7,444		13.6			6,027		15.1
Mexico		5,360		9.8			4,688		11.8
China		2,442		4.5			2,408		6.0
India		2,424		4.4			1,612		4.0
Japan		2,247		4.1			1,709		4.3
Canada		1,934		3.5			1,303		3.3
Australia		886		1.6			810		2.0
Turkey		63		0.1			65		0.2
Total international revenue	$	36,210		66.2	%	$	28,565		71.6	%

Note 10 - Purchase of Interests in Subsidiaries

3 Months Ended

Mar. 31, 2018

Notes to Financial Statements

Business Combination Disclosure [Text Block]

10.

Purchase of Interests in Subsidiaries

Resource Plus Acquisition

January 9, 2018,

the Company completed its acquisition of a

51%

interest (the "Acquisition") in Resource Plus, Inc. ("RPI"), a supplier of professional fixture installation and product merchandising services; and a

51%

interest in both of its sister companies, Mobex of North Florida, Inc. ("Mobex"), a proprietary retail fixture mobilization system manufacturer, and Leasex, LLC ("Leasex"), a company formed to lease Mobex's proprietary equipment. RPI owns a

70%

interest in BDA Resource, LLC, a Florida limited liability company ("BDA"), and RPI, Leasex, Mobex and BDA

may

be referred to individually and collectively as "Resource Plus".

SGRP's subsidiary, SPAR Marketing Force, Inc. ("SMF"), purchased those equity interests in Resource Plus from Joseph L. Paulk and Richard Justus pursuant to separate Stock Purchase Agreements each dated as of

October 13, 2017 (

each a "SPA"), which were subject to due diligence and completion of definitive documents. The base purchase prices under the SPAs for those Resource Plus equity interests were

$3,000,000

for Mr. Paulk and

$150,000

for Mr. Justus, subject to adjustment and potential bonuses as provided in their respective SPAs. At the closing on

January 9, 2018,

Mr. Paulk received the base purchase price in

$400,000

cash and a Promissory Note for

$2,600,000;

and Mr. Justus received the base purchase price in

$50,000

cash and a Promissory Note for

$100,000.

Those notes were issued by SMF, guarantied by SGRP pursuant to separate Guaranties, and secured by SMF pursuant to separate Securities Pledge and Escrow Agreements to the sellers of the respective acquired equity interests, with each of those documents dated and effective as of

January 1, 2018.

Mr. Paulk's note is repayable in installments of

$300,000,

plus applicable interest, per year on

December 31

of each year (commencing in

2018

), with the balance due on

December 31, 2023;

and Mr. Justus's note on

December 31

of each such year (commencing in

2018

) is repayable in installments of

$33,333

per year, plus applicable interest, on

December 31

of each year, with the balance of

$33,334

due on

December 31, 2020.

The Promissory Notes bear interest at

1.85%.

As part of purchase accounting, the Company recorded a fair value adjustment of

$400,000

to reflect market interest rates of approximately

5.0%.

In connection with that closing, Mr. Paulk retired, while Mr. Justus continued as President of Resource Plus and received an Executive Officer Employment Terms and Severance Agreement with RPI ("ETSA"), with a base salary of

$200,000

per year (plus an incentive bonus), and a term of office and severance protection through

January 1, 2020,

subject to annual extensions in the discretion of the parties.

This acquisition will be accounted for using the purchase method of accounting with the purchase price allocated to the assets purchased and liabilities assumed based upon their estimated fair values at the date of acquisition.

A summary of preliminary purchase price consideration to be allocated by SGRP in the acquisition of RPI is provided below:

Cash consideration	$	456
Notes payable		2,300
Total consideration paid	$	2,756

The preliminary estimated assets acquired and liabilities assumed by SGRP are provided below:

Cash and cash equivalents	$	1,223
Accounts receivable		2,699
Accounts payable		(255	)
Property and equipment		155
Prepaid assets		86
Marketable securities		20
Other assets		50
Accrued expenses		(1,389	)
Revolving line of credit		(865	)
Other intangible assets		2,720
Residual goodwill		1,335
Estimated fair value of assets acquired		5,779
Non-controlling interest		(3,023	)
Consideration paid for acquisition	$	2,756

The following table contains unaudited pro forma revenue and net income for SPAR Group, Inc. assuming SPAR Resource Plus closed on

January 1, 2017 (

in thousands):

		Revenue				Net Loss
Consolidated supplemental pro forma for the three month period ended March 31, 2017		$	43,659			$	(249	)

The pro forma in the table above includes adjustments for, amortization of intangible assets and acquisition costs to reflect results that are more representative of the results of the transactions as if the Resource Plus acquisition closed on

January 1, 2017.

This pro forma information utilizes certain estimates, is presented for illustrative purposes only and

may

not

be indicative of the results of operation that would have actually occurred. In addition, future results

may

vary significantly from the results reflected in the pro forma information. The unaudited pro forma financial information does

not

reflect the impact of future events that

may

occur after the acquisition, such as anticipated cost savings from operating synergies. For the

three

month period ended

March 31, 2018,

Resource Plus contributed

$4.7

million to the Company’s total revenue and reduced net income for the same period by

$58,000.

Note 11 - Summary of Significant Accounting Policies	3 Months Ended
Note 11 - Summary of Significant Accounting Policies	Mar. 31, 2018
Notes to Financial Statements
Significant Accounting Policies [Text Block]	11. Summary of Significant Accounting Policies New Accounting Pronouncements In February 2018, the FASB issued ASU No. 2018 - 02, Income Statement-Reporting Comprehensive Income (Topic 220 ): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income (“AOCI”). The accounting standard allows for the optional reclassification of stranded tax effects within accumulated other comprehensive income to retained earnings that arise due to the enactment of the Tax Cuts and Jobs Act of 2017 (the “Tax Act”). The amount of the reclassification would reflect the effect of the change in the U.S. federal corporate income tax rate on the gross deferred tax amounts and related valuation allowances, if any, at the date of enactment of the Tax Act and other income tax effects of the Tax Act on items remaining in accumulated other comprehensive income. The standard will be effective for annual periods beginning after December 15, 2018, including interim periods within that reporting period with early adoption permitted. The Company is currently evaluating the impact of its pending adoption of the new standard on its consolidated financial statements. In January 2017, the FASB issued Accounting Standard Update 2017 - 04 (ASU 2017 - 04 ), Intangibles-Goodwill and Other (Topic 350 ) Simplifying the Test for Goodwill Impairment. With ASU 2017 - 04, an entity will no longer 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. Instead, if the carrying amount of a reporting unit exceeds its fair value an impairment loss shall be recognized in an amount equal to that excess, limited to the total amount of goodwill allocated to the reporting unit. ASU 2017 - 04 is effective for annual or any interim goodwill impairment tests in fiscal years beginning after December 15, 2019. The Company is currently evaluating the impact the adoption of ASU 2017 - 04 will have on our consolidated financial statements. In June 2016, the FASB issued ASU 2016 - 13 amending how entities will measure credit losses for most financial assets and certain other instruments that are not measured at fair value through net income. The guidance requires the application of a current expected credit loss model which is a new impairment model based on expected losses. Under this model, an entity recognizes an allowance for expected credit losses based on historical experience, current conditions and forecasted information rather than the current methodology of delaying recognition of credit losses until it is probable a loss has been incurred. This ASU is effective for interim and annual reporting periods beginning after December 15, 2019 with early adoption permitted for annual reporting periods beginning after December 15, 2018. The Company is currently evaluating the impact of the new guidance on our consolidated financial statements and related disclosures. In February 2016, the FASB issued ASU 2016 - 02 amending the existing accounting standards for lease accounting and requiring lessees to recognize a right of use asset and liability for all leases with lease terms of more than 12 months, including those classified as operating leases. Both the asset and liability will initially be measured at the present value of the future minimum lease payments, with the asset being subject to adjustments such as initial direct costs. Consistent with current GAAP, the presentation of expenses and cash flows will depend primarily on the classification of the lease as either a finance or an operating lease. The new standard also requires additional quantitative and qualitative disclosures regarding the amount, timing and uncertainty of cash flows arising from leases in order to provide additional information about the nature of an organization's leasing activities. This ASU is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2018 and requires modified retrospective application. Early adoption is permitted. The Company is currently evaluating the impact of the new guidance on our consolidated financial statements and related disclosures. Upon adoption, the Company expects the amount recognized for the right of use assets and liabilities to be material to the consolidated financial statements.

Note 12 - Capital Lease Obligations

3 Months Ended

Mar. 31, 2018

Notes to Financial Statements

Capital Leases in Financial Statements of Lessee Disclosure [Text Block]

12.	Capital Lease Obligations

The Company has

two

outstanding capital lease obligations with interest rates as follows. The related capital lease asset balances are detailed below (in thousands):

Start Date:	Interest Rate		Original Cost		Accumulated Amortization		Net Book Value at March 31, 2018
January 2017		5.8%	$	76	$	31	$	45
August 2017		6.4%	$	147	$	33	$	114

Annual future minimum lease payments required under the leases, together with the present value as of

March 31, 2018,

are as follows (in thousands):

Year Ending December 31,	Amount

2018	$	61
2019		82
2020		31
Total		174
Less amount representing interest		13
Present value of net minimum lease payments included in accrued expenses and other current liabilities, and long term debt	$	161

Note 13 - Subsequent Events

3 Months Ended

Mar. 31, 2018

Notes to Financial Statements

Subsequent Events [Text Block]

13.	Subsequent Events

SAS Termination

May 7, 2018,

the Company gave a termination notice to SAS specifying

July 31, 2018,

as the end of the Service Term under (and as defined in) SAS Agreement. Although the Company

may

bring certain Field Administrators in-house from time to time, the Company is negotiating and anticipates reaching a non-exclusive agreement with an independent

third

party vendor to provide substantially all of the domestic Field Administrators used by the Company. The Company expects a smooth and seamless transition to such new vendor and its Field Administrators that will provide the Company with continuity of great execution and be virtually unnoticeable to the Company's clients.

Approval of

2018

Stock Compensation Plan

In connection with the

2018

Annual Meeting, the Board, based (in part) on the recommendation of its Compensation Committee, approved the modification of the proposed SPAR Group, Inc.

2018

Stock Compensation Plan to remove all adjustments for prior plans, continuing awards and share recycling, which the Board determined was within its authority and

not

materially adverse to the interest of the Corporations existing stockholders. The SPAR Group, Inc.

2018

Stock Compensation Plan (including the above changes) was approved by the stockholders on

May 2, 2018.

The

2018

Plan and information regarding options, stock appreciation rights, restricted stock and restricted stock units granted thereunder are summarized below. The

2018

Plan is substantially similar to the

2008

Plan except for its

one

year initial term and resetting the maximum award shares available to

600,000

under the

2018

Plan. The

2008

Plan terminates upon the adoption of the

2018

Plan (but

not

later than

May 28, 2018),

and thereafter

further Awards

may

be made under the

2008

Plan. Awards granted prior to the end the term of the

2008

Plan shall continue to be governed by the

2008

Plan (which

2008

Plan shall continue in full force and effect for that purpose).

The

2018

Plan has an initial term that ends on

May 31, 2019,

and

Award

may

be granted thereafter under this Plan, unless an extension or elimination of such initial term Plan is approved by stockholders of the Corporation if and as required pursuant to the

2018

Plan. In any event,

Award

may

be granted under the

2018

Plan on or after the

tenth

(

10th

) anniversary of the Effective Date of the

2018

Plan unless an extension of the term of the

2018

Plan is approved by stockholders of the Corporation if and as required pursuant to the

2018

Plan and Applicable Law. Awards granted prior to the end the term of the

2018

Plan shall continue to be governed by the

2018

Plan (which

2018

Plan shall continue in full force and effect for that purpose).

The

2018

Plan resets and limit the maximum number of shares of Common Stock that

may

be issued pursuant to Awards made under the plan to

600,000

shares (the

"2018

Plan Maximum").

The

2018

Plan will permit the granting of Awards consisting of options to purchase shares of Common Stock ("Options"), stock appreciation rights ("SARs"), restricted stock ("Restricted Stock"), and restricted stock units ("RSUs"). The

2018

Plan permits the granting of both Options that qualify under Section

422

of the United States Internal Revenue Code of

1986

as amended (the "Code") for treatment as incentive stock options ("Incentive Stock Options" or "ISOs") and Options that do

not

qualify under the Code as Incentive Stock Options ("Nonqualified Stock Options" or "NQSOs"). ISOs

may

only be granted to employees of the Corporation or its subsidiaries.

The shares of Common Stock that

may

be issued pursuant to the Options, SARs, Restricted Stock and RSUs under the

2018

Plan are all subject to the

2018

Plan Maximum.

Significant Accounting Policies (Policies)	3 Months Ended
Significant Accounting Policies (Policies)	Mar. 31, 2018
Accounting Policies [Abstract]
New Accounting Pronouncements, Policy [Policy Text Block]	New Accounting Pronouncements In February 2018, the FASB issued ASU No. 2018 - 02, Income Statement-Reporting Comprehensive Income (Topic 220 ): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income (“AOCI”). The accounting standard allows for the optional reclassification of stranded tax effects within accumulated other comprehensive income to retained earnings that arise due to the enactment of the Tax Cuts and Jobs Act of 2017 (the “Tax Act”). The amount of the reclassification would reflect the effect of the change in the U.S. federal corporate income tax rate on the gross deferred tax amounts and related valuation allowances, if any, at the date of enactment of the Tax Act and other income tax effects of the Tax Act on items remaining in accumulated other comprehensive income. The standard will be effective for annual periods beginning after December 15, 2018, including interim periods within that reporting period with early adoption permitted. The Company is currently evaluating the impact of its pending adoption of the new standard on its consolidated financial statements. In January 2017, the FASB issued Accounting Standard Update 2017 - 04 (ASU 2017 - 04 ), Intangibles-Goodwill and Other (Topic 350 ) Simplifying the Test for Goodwill Impairment. With ASU 2017 - 04, an entity will no longer 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. Instead, if the carrying amount of a reporting unit exceeds its fair value an impairment loss shall be recognized in an amount equal to that excess, limited to the total amount of goodwill allocated to the reporting unit. ASU 2017 - 04 is effective for annual or any interim goodwill impairment tests in fiscal years beginning after December 15, 2019. The Company is currently evaluating the impact the adoption of ASU 2017 - 04 will have on our consolidated financial statements. In June 2016, the FASB issued ASU 2016 - 13 amending how entities will measure credit losses for most financial assets and certain other instruments that are not measured at fair value through net income. The guidance requires the application of a current expected credit loss model which is a new impairment model based on expected losses. Under this model, an entity recognizes an allowance for expected credit losses based on historical experience, current conditions and forecasted information rather than the current methodology of delaying recognition of credit losses until it is probable a loss has been incurred. This ASU is effective for interim and annual reporting periods beginning after December 15, 2019 with early adoption permitted for annual reporting periods beginning after December 15, 2018. The Company is currently evaluating the impact of the new guidance on our consolidated financial statements and related disclosures. In February 2016, the FASB issued ASU 2016 - 02 amending the existing accounting standards for lease accounting and requiring lessees to recognize a right of use asset and liability for all leases with lease terms of more than 12 months, including those classified as operating leases. Both the asset and liability will initially be measured at the present value of the future minimum lease payments, with the asset being subject to adjustments such as initial direct costs. Consistent with current GAAP, the presentation of expenses and cash flows will depend primarily on the classification of the lease as either a finance or an operating lease. The new standard also requires additional quantitative and qualitative disclosures regarding the amount, timing and uncertainty of cash flows arising from leases in order to provide additional information about the nature of an organization's leasing activities. This ASU is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2018 and requires modified retrospective application. Early adoption is permitted. The Company is currently evaluating the impact of the new guidance on our consolidated financial statements and related disclosures. Upon adoption, the Company expects the amount recognized for the right of use assets and liabilities to be material to the consolidated financial statements.

Note 3 - Earnings Per Share (Tables)

3 Months Ended

Mar. 31, 2018

Notes Tables

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

	Three Months Ended March 31 ,
	20 18		20 17
Numerator:
Net income (loss) attributable to SPAR Group, Inc.	$	124	$	(244	)

Denominator:
Weighted average shares used in basic net income per share calculation		20,648		20,649

Weighted average shares used in diluted net income per share calculation		21,599		20,649

Basic and diluted net income per common share	$	0.01	$	(0.01	)

Note 4 - Credit Facilities and Other Debt (Tables)

3 Months Ended

Mar. 31, 2018

Notes Tables

Schedule of Debt [Table Text Block]

	Interest Rate as of March 31, 2018	2018		2019		2020		2021		2022		2023
USA - PNC Bank	4.383%	$	–	$	–	$	6,137	$	–	$	–	$	–
USA – Fifth Third Bank	4.383%		–		–		780		–		–		–
USA – Resource Plus Seller Notes	1.85%		333		333		334		300		300		1,100
Australia - National Australia Bank	6.3%		443		–		–		–		–		–
Brazil – Daycoval Bank	1.28%		1,597		–		–		–		–		–
Total		$	2,373	$	333	$	7,251	$	300	$	300	$	1,100

Credit And Debt Facilities Unused Availability [Table Text Block]

	March 31, 2018		December 31, 2017
Unused Availability:
United States	$	5,583	$	3,530
Australia		172		731
Mexico		275		254
Brazil		1,129		1,554
Total Unused Availability	$	7,159	$	6,069

Note 5 - Related-party Transactions (Tables)

3 Months Ended

Mar. 31, 2018

Notes Tables

	Three Months Ended March 31 ,
	201 8		201 7
Services provided by affiliates:
Field merchandiser and other expenses (SBS)	$	6,729	$	5,875
Field administration and other expenses (SAS)		1,149		1,074
Office and vehicle rental expenses (MPT)		19		15
Vehicle rental expenses (MCPT)		339		297
Office and vehicle rental expenses (MHT)		53		40
Consulting and administrative services (CON)		59		96
Legal Services (KMSA)		26		24
Warehousing rental (JFMD)		12		11

Total services provided by affiliates	$	8,386	$	7,432

Due to affiliates consists of the following (in thousands):	March 31 ,		December 31,
	201 8		201 7
Loans from local investors:(1)
Australia	$	246	$	250
Mexico		1,001		1,001
Brazil		139		139
China		719		719
South Africa		33		24
Resource Plus		731		–

Accrued Expenses due to affiliates:
SBS/SAS		2,109		893
Total due to affiliates	$	4,978	$	3,026

Note 9 - Segment Information (Tables)

3 Months Ended

Mar. 31, 2018

Notes Tables

Schedule of Segment Reporting Information, by Segment [Table Text Block]

	Three Months Ended March 31 ,
	201 8			201 7
Revenue:
United States	$	18,369		$	11,321
International		36,210			28,565
Total revenue	$	54,579		$	39,886

Operating income (loss):
United States	$	(320	)	$	64
International		1,050			421
Total operating income	$	730		$	485

Interest expense (income):
United States	$	14		$	51
International		185			(97	)
Total interest expense (income)	$	199		$	(46	)

Other (income), net:
United States	$	30		$	–
International		(102	)		(62	)
Total other (income), net	$	(72	)	$	(62	)

Income (loss) before income tax expense:
United States	$	(364	)	$	13
International		967			580
Total income before income tax expense	$	603		$	593

Income tax (benefit) expense:
United States	$	(12	)	$	249
International		190			170
Total income tax expense	$	178		$	419

Net income (loss):
United States	$	(352	)	$	(236	)
International		777			410
Total net income	$	425		$	174

Depreciation and amortization:
United States	$	382		$	340
International		160			165
Total depreciation and amortization	$	542		$	505

Capital expenditures:
United States	$	635		$	266
International		437			94
Total capital expenditures	$	1,072		$	360

Reconciliation of Assets from Segment to Consolidated [Table Text Block]

	March 31,		December 31 ,
	2018		2017
Assets:
United States	$	26,968	$	17,511
International		42,332		40,477
Total assets	$	69,300	$	57,988

Reconciliation Of Long Lived Assets From Segments To Consolidated [Table Text Block]

	March 31 ,		December 31,
	20 18		20 17
Long lived assets:
United States	$	10,881	$	7,109
International		3,785		4,057
Total long lived assets	$	14,666	$	11,166

Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area [Table Text Block]

	Three Months Ended March 31 ,
	20 18					2017

International revenue:			% of consolidated net revenue					% of consolidated net revenue
Brazil	$	13,410		24.6	%	$	9,943		24.9	%
South Africa		7,444		13.6			6,027		15.1
Mexico		5,360		9.8			4,688		11.8
China		2,442		4.5			2,408		6.0
India		2,424		4.4			1,612		4.0
Japan		2,247		4.1			1,709		4.3
Canada		1,934		3.5			1,303		3.3
Australia		886		1.6			810		2.0
Turkey		63		0.1			65		0.2
Total international revenue	$	36,210		66.2	%	$	28,565		71.6	%

Note 10 - Purchase of Interests in Subsidiaries (Tables) - Resource Plus, Inc [Member]

3 Months Ended

Mar. 31, 2018

Notes Tables

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]

Cash consideration	$	456
Notes payable		2,300
Total consideration paid	$	2,756

Cash and cash equivalents	$	1,223
Accounts receivable		2,699
Accounts payable		(255	)
Property and equipment		155
Prepaid assets		86
Marketable securities		20
Other assets		50
Accrued expenses		(1,389	)
Revolving line of credit		(865	)
Other intangible assets		2,720
Residual goodwill		1,335
Estimated fair value of assets acquired		5,779
Non-controlling interest		(3,023	)
Consideration paid for acquisition	$	2,756

Business Acquisition, Pro Forma Information [Table Text Block]

		Revenue				Net Loss
Consolidated supplemental pro forma for the three month period ended March 31, 2017		$	43,659			$	(249	)

Note 12 - Capital Lease Obligations (Tables)

3 Months Ended

Mar. 31, 2018

Notes Tables

Schedule of Capital Leased Assets [Table Text Block]

Start Date:	Interest Rate		Original Cost		Accumulated Amortization		Net Book Value at March 31, 2018
January 2017		5.8%	$	76	$	31	$	45
August 2017		6.4%	$	147	$	33	$	114

Schedule of Future Minimum Lease Payments for Capital Leases [Table Text Block]

Year Ending December 31,	Amount

2018	$	61
2019		82
2020		31
Total		174
Less amount representing interest		13
Present value of net minimum lease payments included in accrued expenses and other current liabilities, and long term debt	$	161

Note 1 - Basis of Presentation (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Effective Income Tax Rate Reconciliation, Percent, Total	25.00%	38.00%
Unrecognized Tax Benefits, Ending Balance	$ 112,000

Note 2 - Business and Organization (Details Textual)	3 Months Ended
Note 2 - Business and Organization (Details Textual)	Mar. 31, 2018
Number of Countries in which Entity Operates	10
Number of Reportable Segments	2

Note 3 - Earnings Per Share - Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Net Income (Loss) Attributable to Parent, Total	$ 124	$ (244)
Weighted average shares used in basic net income per share calculation (in dollars per share)	$ 20,648	$ 20,649
Weighted average shares used in diluted net income per share calculation (in dollars per share)	21,599	20,649
Basic and diluted net income per common share (in dollars per share)	$ 0.01	$ (0.01)

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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+ Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details

Note 4 - Credit Facilities and Other Debt (Details Textual) R$ in Millions, $ in Millions		3 Months Ended
	Jan. 16, 2018 USD ($)	Mar. 31, 2018 USD ($)	Mar. 31, 2018 USD ($)	Mar. 31, 2018 USD ($)	Mar. 31, 2018 MXN ($)	Mar. 31, 2018 AUD ($)	Mar. 31, 2018 BRL (R$)	Jan. 09, 2018 USD ($)
Resource Plus Acquisition Note [Member]
Notes Payable, Total								$ 2,700,000
Debt Instrument, Interest Rate, Stated Percentage		1.85%	1.85%	1.85%	1.85%	1.85%	1.85%	1.85%
Resource Plus, Inc [Member]
Business Acquisition, Percentage of Voting Interests Acquired								51.00%
PNC Bank, National Association [Member]
Debt Instrument, Interest Rate, Stated Percentage		4.383%	4.383%	4.383%	4.383%	4.383%	4.383%
Fifth Third Bank [Member]
Debt Instrument, Interest Rate, Stated Percentage		4.383%	4.383%	4.383%	4.383%	4.383%	4.383%
National Australia Bank [Member]
Debt Instrument, Interest Rate, Stated Percentage		6.30%	6.30%	6.30%	6.30%	6.30%	6.30%
Itau Bank [Member]
Line of Credit Facility, Maximum Borrowing Capacity		$ 1,200,000	$ 1,200,000	$ 1,200,000			R$ 4.0
Long-term Line of Credit, Total		$ 0	$ 0	$ 0
Percent Of Eligible Domestic Accounts Receivable Less Certain Reserves To Calculate Borrowing Availability		80.00%	80.00%	80.00%	80.00%	80.00%	80.00%
Daycoval Bank [Member]
Debt Instrument, Interest Rate, Stated Percentage		1.28%	1.28%	1.28%	1.28%	1.28%	1.28%
Revolving Credit Facility [Member] \| PNC Bank, National Association [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 9,000,000
Line of Credit Facility, Interest Rate at Period End		4.383%	4.383%	4.383%	4.383%	4.383%	4.383%
Long-term Line of Credit, Total		$ 6,100,000	$ 6,100,000	$ 6,100,000
Percent Of Eligible Domestic Accounts Receivable Less Certain Reserves To Calculate Borrowing Availability		85.00%	85.00%	85.00%	85.00%	85.00%	85.00%
Proceeds from Long-term Lines of Credit	$ 7,600,000
Revolving Credit Facility [Member] \| PNC Bank, National Association [Member] \| London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate		2.50%
Revolving Credit Facility [Member] \| Fifth Third Bank [Member]
Line of Credit Facility, Maximum Borrowing Capacity								$ 3,500,000
Line of Credit Facility, Interest Rate at Period End		4.383%	4.383%	4.383%	4.383%	4.383%	4.383%
Long-term Line of Credit, Total		$ 780,000	$ 780,000	$ 780,000
Percent Of Eligible Domestic Accounts Receivable Less Certain Reserves To Calculate Borrowing Availability								80.00%
Revolving Credit Facility [Member] \| Fifth Third Bank [Member] \| London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate				2.50%
Revolving Credit Facility [Member] \| National Australia Bank [Member]
Line of Credit Facility, Maximum Borrowing Capacity		615,000	615,000	$ 615,000		$ 800,000
Long-term Line of Credit, Total		$ 443,000	$ 443,000	$ 443,000
Percent Of Eligible Domestic Accounts Receivable Less Certain Reserves To Calculate Borrowing Availability		80.00%	80.00%	80.00%	80.00%	80.00%	80.00%
Revolving Credit Facility [Member] \| Daycoval Bank [Member]
Line of Credit Facility, Maximum Borrowing Capacity		$ 1,600,000	$ 1,600,000	$ 1,600,000			R$ 5.0
Long-term Line of Credit, Total		$ 1,600,000	$ 1,600,000	$ 1,600,000			R$ 5.3
Percent Of Eligible Domestic Accounts Receivable Less Certain Reserves To Calculate Borrowing Availability		80.00%	80.00%	80.00%	80.00%	80.00%	80.00%
Revolving Credit Facility [Member] \| BBVA Bancomer Bank [Member]
Line of Credit Facility, Maximum Borrowing Capacity		$ 275,000	$ 275,000	$ 275,000	$ 5
Line of Credit Facility, Interest Rate at Period End		5.00%	5.00%	5.00%	5.00%	5.00%	5.00%
Long-term Line of Credit, Total		$ 0	$ 0	$ 0
Revolving Credit Facility [Member] \| BBVA Bancomer Bank [Member] \| Interbank Interest Rate [Member]
Debt Instrument, Basis Spread on Variable Rate			4.00%

Note 4 - Credit Facilities and Other Debt - Summary of Credit and Other Debt Facilities (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Jan. 09, 2018
Repayments of principal, 2018	$ 2,373
Repayments of principal, 2019	333
Repayments of principal, 2020	7,251
Repayments of principal, 2021	300
Repayments of principal, 2022	300
Repayments of principal, 2023	$ 1,100
Resource Plus Acquisition Note [Member]
Interest Rate	1.85%	1.85%
Repayments of principal, 2018	$ 333
Repayments of principal, 2019	333
Repayments of principal, 2020	334
Repayments of principal, 2021	300
Repayments of principal, 2022	300
Repayments of principal, 2023	$ 1,100
PNC Bank, National Association [Member]
Interest Rate	4.383%
Repayments of principal, 2018
Repayments of principal, 2019
Repayments of principal, 2020	6,137
Repayments of principal, 2021
Repayments of principal, 2022
Repayments of principal, 2023
Fifth Third Bank [Member]
Interest Rate	4.383%
Repayments of principal, 2018
Repayments of principal, 2019
Repayments of principal, 2020	780
Repayments of principal, 2021
Repayments of principal, 2022
Repayments of principal, 2023
National Australia Bank [Member]
Interest Rate	6.30%
Repayments of principal, 2018	$ 443
Repayments of principal, 2019
Repayments of principal, 2020
Repayments of principal, 2021
Repayments of principal, 2022
Repayments of principal, 2023
Daycoval Bank [Member]
Interest Rate	1.28%
Repayments of principal, 2018	$ 1,597
Repayments of principal, 2019
Repayments of principal, 2020
Repayments of principal, 2021
Repayments of principal, 2022
Repayments of principal, 2023

Note 4 - Credit Facilities and Other Debt - Unused Availability (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Unused Availability	$ 7,159	$ 6,069
UNITED STATES
Unused Availability	5,583	3,530
AUSTRALIA
Unused Availability	172	731
MEXICO
Unused Availability	275	254
BRAZIL
Unused Availability	$ 1,129	$ 1,554

Note 5 - Related-party Transactions (Details Textual)		3 Months Ended		5 Months Ended	7 Months Ended	12 Months Ended
Note 5 - Related-party Transactions (Details Textual)	Sep. 08, 2016 USD ($)	Mar. 31, 2018 USD ($)	Mar. 31, 2017 USD ($)	May 31, 2016	Dec. 31, 2016	Dec. 31, 2017 USD ($)
Related Party Transaction, Expenses from Transactions with Related Party		$ 8,386,000	$ 7,432,000
Payments for Cash Collateral Deposits		$ 965,000
Merhold Property Trust [Member]
Number Of Vehicles Subleased		2
Number Of Vehicles Leased		126
Lessee, Operating Lease, Term of Contract		4 years
SBS [Member]
Number of Merchandising Specialists		4,220
Number of National, Regional, and District Administrators		57	55
Related Party Transaction, Reimbursement of Legal Expenses from Transaction with Related Party		$ 60,000	$ 85,000
Payments for Cash Collateral Deposits, Allocated to Related Party		379,000
SBS [Member] \| Domestic Merchandising Specialists Field Force [Member]
Payments for Related Party Services		$ 6,800,000	$ 5,900,000			$ 25,900,000
Percent Of Service Provided By Related Party		52.00%	83.00%			77.00%
SBS [Member] \| Domestic Field Management [Member]
Payments for Related Party Services		$ 1,100,000	$ 1,100,000
Percent Of Service Provided By Related Party		91.00%	92.00%
Related Party Transaction, Expenses from Transactions with Related Party		$ 7,900,000	$ 6,900,000
SBS [Member] \| Cost Plus Fees [Member]
Related Party Transaction, Rate		2.96%		4.00%	2.00%
Related Party Transaction, Overpayment Amount		$ 270,000
NRS [Member]
Majority Interest Ownership Percentage By Parent		51.00%
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners		49.00%
Resource Plus, Inc [Member]
Majority Interest Ownership Percentage By Parent		51.00%
Mr. Justus [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners		49.00%
C M R Meridien [Member]
Majority Interest Ownership Percentage By Parent		51.00%
Mr. Brian Mason Mr. Garry Bristow And Mr. Adrian Wingfield [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners		49.00%
Mr. Mason [Member] \| Merhold Property Trust [Member]
Related Party Ownership Percentage		50.00%
Mr. Mason [Member] \| Merhold Holding Trust [Member]
Related Party Ownership Percentage		46.70%
Mr. Mason and Mr. Bristow [Member] \| Merhold Cape Property Trust [Member]
Related Party Ownership Percentage		50.00%
Mr. Bristow [Member] \| Merhold Holding Trust [Member]
Related Party Ownership Percentage		20.00%
Mr. Wingfield [Member] \| Merhold Holding Trust [Member]
Related Party Ownership Percentage		33.30%
NDS [Member]
Majority Interest Ownership Percentage By Parent		51.00%
Mr And Ms Yilmaz [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners		49.00%
Mr. Juan F. Medina Domenzain [Member] \| CON [Member]
Related Party Ownership Percentage		90.00%
SAS [Member]
Payments for Cash Collateral Deposits, Allocated to Related Party		$ 296,000
SMF [Member]
Payments for Cash Collateral Deposits, Allocated to Related Party		290,000
SAS, SBS, and SMF [Member] \| Affinity Insurance [Member]
Estimated Reimbursement on Advances		$ 675,000
SPAR InfoTech, Inc. [Member] \| Assistance Provided in Connection to Brazilian Acquisition [Member]
Related Party Transaction, Amounts of Transaction	$ 49,000

Note 5 - Related-party Transactions - Transactions Between the Company and Affiliates (Details) - USD ($)
$ in Thousands

3 Months Ended

Mar. 31, 2018

Mar. 31, 2017

Dec. 31, 2017

Services provided by affiliates

$ 8,386

$ 7,432

Due to affiliates

4,978

$ 3,026

Loans Due to Affiliates [Member] | Local Investors in Australia [Member]

Due to affiliates

^[1]

246

250

Loans Due to Affiliates [Member] | Local Investors in Mexico [Member]

Due to affiliates

^[1]

1,001

Loans Due to Affiliates [Member] | Local Investors in Brazil [Member]

Due to affiliates

^[1]

139

Loans Due to Affiliates [Member] | Local Investors in China [Member]

Due to affiliates

^[1]

719

Loans Due to Affiliates [Member] | Local Investors In South Africa [Member]

Due to affiliates

^[1]

Loans Due to Affiliates [Member] | Local Investors Related to Resource Plus [Member]

Due to affiliates

^[1]

731

Accrued Expenses Due to Affiliates [Member] | SBS [Member]

Due to affiliates

2,109

$ 893

Field Merchandiser Services SBS [Member]

Services provided by affiliates

6,729

5,875

Field Administration Expenses SAS [Member]

Services provided by affiliates

1,149

1,074

Office And Vehicle Rental MPT [Member]

Services provided by affiliates

Vehicle Rental MCPT [Member]

Services provided by affiliates

339

297

Office And Vehicle Rental MHT [Member]

Services provided by affiliates

Consulting and Administrative Services (CON) [Member]

Services provided by affiliates

Legal Services (KMSA) [Member]

Services provided by affiliates

Warehouse Rental (JFMD) [Member]

Services provided by affiliates

$ 12

$ 11

[1]

Represent loans from the local investors into the Company's subsidiaries (representing their proportionate share of working capital loans). The loans have no payment terms and are due on demand and as such have been classified as current liabilities in the Company's consolidated financial statements.

Note 6 - Preferred Stock (Details Textual) - $ / shares	3 Months Ended
Note 6 - Preferred Stock (Details Textual) - $ / shares	Mar. 31, 2018	Dec. 31, 2017	Dec. 31, 2011
Preferred Stock, Shares Authorized	2,445,598	2,445,598
Preferred Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01
Preferred Stock, Shares Outstanding, Ending Balance	0	0
Preferred Stock, Shares Issued, Total	0	0
Series A Preferred Stock [Member]
Preferred Stock, Shares Authorized	3,000,000
Preferred Stock, Dividend Rate, Percentage	10.00%
Preferred Stock, Conversion Basis	1
Common Stock For Conversion			554,402
Preferred Stock Number Of Authorized Shares Remaining			2,445,598
Preferred Stock, Shares Outstanding, Ending Balance	0
Preferred Stock, Shares Issued, Total	0

Note 7 - Stock-based Compensation and Other Plans (Details Textual) - The 2008 Plan [Member] - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	340,750
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	25,000
Employee Stock Option [Member]
Allocated Share-based Compensation Expense, Total	$ 43,000	$ 62,000
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense	16,000	23,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Total	459,000
Restricted Stock [Member]
Allocated Share-based Compensation Expense, Total	6,000	12,000
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense	2,000	$ 5,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Total	$ 10,000

Note 8 - Commitments and Contingencies (Details Textual)		3 Months Ended		12 Months Ended
	Dec. 08, 2015	Mar. 31, 2018 USD ($)	Mar. 31, 2017 USD ($)	Dec. 31, 2017 USD ($)
SBS Rodgers Litigation [Member]
Loss Contingency, Number of Plaintiffs	61
Loss Contingency, Number of Plaintiffs Not Challenged by Defendant	11
SBS [Member]
Related Party Transaction, Reimbursement of Legal Expenses from Transaction with Related Party		$ 60,000	$ 85,000
Domestic Merchandising Specialists Field Force [Member] \| SBS [Member]
Percent Of Service Provided By Related Party		52.00%	83.00%	77.00%
Payments for Related Party Services		$ 6,800,000	$ 5,900,000	$ 25,900,000

Note 9 - Segment Information (Details Textual) $ in Thousands	3 Months Ended
	Mar. 31, 2018 USD ($)	Mar. 31, 2017 USD ($)
Number of Reportable Segments	2
Revenue from Contract with Customer, Including Assessed Tax	$ 54,579	$ 39,886
Intersegment Eliminations [Member]
Revenue from Contract with Customer, Including Assessed Tax	$ 0	$ 0

Note 9 - Segment Information - Segment Reporting Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Net revenues	$ 54,579	$ 39,886
Operating income (loss)	730	485
Interest expense	199	(46)
Other income, net	(72)	(62)
Income before income tax expense	603	593
Income tax expense	178	419
Net income	425	174
Depreciation and amortization	542	505
Capital expenditures	1,072	360
US Segment [Member]
Net revenues	18,369	11,321
Operating income (loss)	(320)	64
Interest expense	14	51
Other income, net	30
Income before income tax expense	(364)	13
Income tax expense	(12)	249
Net income	(352)	(236)
Depreciation and amortization	382	340
Capital expenditures	635	266
International Segment [Member]
Net revenues	36,210	28,565
Operating income (loss)	1,050	421
Interest expense	185	(97)
Other income, net	(102)	(62)
Income before income tax expense	967	580
Income tax expense	190	170
Net income	777	410
Depreciation and amortization	160	165
Capital expenditures	$ 437	$ 94

Note 9 - Segment Information - Assets (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Assets	$ 69,300	$ 57,988
US Segment [Member]
Assets	26,968	17,511
International Segment [Member]
Assets	$ 42,332	$ 40,477

Note 9 - Segment Information - Long Lived Assets (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Long lived assets	$ 14,666	$ 11,166
UNITED STATES
Long lived assets	10,881	7,109
International [Member]
Long lived assets	$ 3,785	$ 4,057

Note 9 - Segment Information - Geographic Data (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Net revenues	$ 54,579	$ 39,886
BRAZIL
Net revenues	$ 13,410	$ 9,943
BRAZIL \| Geographic Concentration Risk [Member] \| Sales Revenue, Net [Member]
% of consolidated net revenue	24.60%	24.90%
SOUTH AFRICA
Net revenues	$ 7,444	$ 6,027
SOUTH AFRICA \| Geographic Concentration Risk [Member] \| Sales Revenue, Net [Member]
% of consolidated net revenue	13.60%	15.10%
MEXICO
Net revenues	$ 5,360	$ 4,688
MEXICO \| Geographic Concentration Risk [Member] \| Sales Revenue, Net [Member]
% of consolidated net revenue	9.80%	11.80%
CHINA
Net revenues	$ 2,442	$ 2,408
CHINA \| Geographic Concentration Risk [Member] \| Sales Revenue, Net [Member]
% of consolidated net revenue	4.50%	6.00%
INDIA
Net revenues	$ 2,424	$ 1,612
INDIA \| Geographic Concentration Risk [Member] \| Sales Revenue, Net [Member]
% of consolidated net revenue	4.40%	4.00%
JAPAN
Net revenues	$ 2,247	$ 1,709
JAPAN \| Geographic Concentration Risk [Member] \| Sales Revenue, Net [Member]
% of consolidated net revenue	4.10%	4.30%
CANADA
Net revenues	$ 1,934	$ 1,303
CANADA \| Geographic Concentration Risk [Member] \| Sales Revenue, Net [Member]
% of consolidated net revenue	3.50%	3.30%
AUSTRALIA
Net revenues	$ 886	$ 810
AUSTRALIA \| Geographic Concentration Risk [Member] \| Sales Revenue, Net [Member]
% of consolidated net revenue	1.60%	2.00%
TURKEY
Net revenues	$ 63	$ 65
TURKEY \| Geographic Concentration Risk [Member] \| Sales Revenue, Net [Member]
% of consolidated net revenue	0.10%	0.20%
International [Member]
Net revenues	$ 36,210	$ 28,565
International [Member] \| Geographic Concentration Risk [Member] \| Sales Revenue, Net [Member]
% of consolidated net revenue	66.20%	71.60%

Note 10 - Purchase of Interests in Subsidiaries (Details Textual) - USD ($)		3 Months Ended
	Jan. 09, 2018	Mar. 31, 2018	Mar. 31, 2017
Payments to Acquire Businesses, Net of Cash Acquired, Total		$ (767,000)
Revenue from Contract with Customer, Including Assessed Tax		54,579,000	39,886,000
Net Income (Loss) Attributable to Parent, Total		$ 124,000	$ (244,000)
Resource Plus Acquisition Note [Member]
Debt Instrument, Interest Rate, Stated Percentage	1.85%	1.85%
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Financial Liabilities	$ 400,000
Resource Plus Acquisition Note [Member] \| Measurement Input, Risk Free Interest Rate [Member]
Debt Instrument, Measurement Input	5
Resource Plus, Inc [Member]
Revenue from Contract with Customer, Including Assessed Tax		$ 4,700,000
Net Income (Loss) Attributable to Parent, Total		$ (58,000)
Resource Plus, Inc [Member] \| BDA [Member]
Limited Liability Company (LLC) or Limited Partnership (LP), Managing Member or General Partner, Ownership Interest	70.00%
Resource Plus, Inc [Member]
Business Acquisition, Percentage of Voting Interests Acquired	51.00%
Business Combination, Consideration Transferred, Total	$ 2,756,000
Business Combination, Consideration Transferred, Liabilities Incurred	2,300,000
Resource Plus, Inc [Member] \| Mr. Paulk [Member]
Business Combination, Consideration Transferred, Total	3,000,000
Payments to Acquire Businesses, Net of Cash Acquired, Total	400,000
Business Combination, Consideration Transferred, Liabilities Incurred	2,600,000
Debt Instrument, Periodic Payment, Principal	300,000
Resource Plus, Inc [Member] \| Mr. Justus [Member]
Business Combination, Consideration Transferred, Total	150,000
Payments to Acquire Businesses, Net of Cash Acquired, Total	50,000
Business Combination, Consideration Transferred, Liabilities Incurred	100,000
Debt Instrument, Periodic Payment, Principal	33,333
Employment Agreement, Base Salary	$ 200,000
Mobex [Member]
Business Acquisition, Percentage of Voting Interests Acquired	51.00%

Note 10 - Purchase of Interests in Subsidiaries - Assets and Liabilities Acquired (Details) - USD ($) $ in Thousands	Jan. 09, 2018	Mar. 31, 2018	Dec. 31, 2017
Residual goodwill		$ 3,173	$ 1,836
Resource Plus, Inc [Member]
Cash consideration	$ 456
Notes payable	2,300
Total consideration paid	2,756
Cash and cash equivalents	1,223
Accounts receivable	2,699
Accounts payable	(255)
Property and equipment	155
Prepaid assets	86
Marketable securities	20
Other assets	50
Accrued expenses	(1,389)
Revolving line of credit	(865)
Other intangible assets	2,720
Residual goodwill	1,335
Estimated fair value of assets acquired	5,779
Non-controlling interest	(3,023)
Consideration paid for acquisition	$ 2,756

Note 10 - Purchase of Interests in Subsidiaries - Consolidated Statement of Income, Pro Forma (Details) - Resource Plus, Inc [Member] $ in Thousands	3 Months Ended
	Mar. 31, 2017 USD ($)
Revenue	$ 43,659
Net Loss	$ (249)

Note 12 - Capital Lease Obligations - Capital Lease Assets Balances (Details) $ in Thousands	Mar. 31, 2018 USD ($)
Lease Starting January 2017 [Member]
Original Cost	$ 76
Accumulated Amortization	31
Net Book Value	$ 45
Lease Starting January 2017 [Member] \| Capital Lease Obligations [Member]
Interest Rate	5.80%
Lease Starting August 2017 [Member]
Original Cost	$ 147
Accumulated Amortization	33
Net Book Value	$ 114
Lease Starting August 2017 [Member] \| Capital Lease Obligations [Member]
Interest Rate	6.40%

Note 12 - Capital Lease Obligations - Future Minimum Lease Payments (Details) $ in Thousands	Mar. 31, 2018 USD ($)
2018	$ 61
2019	82
2020	31
Total	174
Less amount representing interest	13
Present value of net minimum lease payments included in accrued expenses and other current liabilities, and long term debt	$ 161

Note 13 - Subsequent Events (Details Textual) - Subsequent Event [Member] - The 2018 Plan [Member]	May 14, 2018 shares
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	1 year
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	600,000