0001437749-21-007784 | 10-K | XBRL Viewer

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Document And Entity Information - USD ($) $ in Millions	12 Months Ended
Document And Entity Information - USD ($) $ in Millions	Dec. 31, 2020	Mar. 23, 2021
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	Non-accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Interactive Data Current	Yes
Entity Common Stock, Shares Outstanding (in shares)		21,253,483
Entity Public Float	$ 9.6
Entity Shell Company	false
Document Type	10-K
Document Period End Date	Dec. 31, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	FY
Amendment Flag	false
Title of 12(b) Security	Common Stock, par value $.01 per share

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Assets
Cash and cash equivalents	$ 15,972	$ 10,458
Accounts receivable, net	46,914	49,299
Prepaid expenses and other current assets	3,631	2,404
Total current assets	66,517	62,161
Property and equipment, net	2,795	2,848
Operating lease right-of-use assets	2,900	4,948
Goodwill	3,760	3,784
Intangible assets, net	2,255	2,796
Deferred income taxes	4,201	1,883
Other assets	1,601	1,115
Total assets	84,029	79,535
Liabilities and equity
Accounts payable	7,859	9,186
Accrued expenses and other current liabilities	18,745	18,548
Due to affiliates	3,775	4,666
Customer incentives and deposits	1,799	594
Lines of credit and short-term loans	9,329	8,932
Current portion of operating lease liabilities	1,398	2,828
Total current liabilities	42,905	44,754
Operating lease liabilities, less current portion	1,502	2,120
Long-term debt	1,000	1,300
Total liabilities	45,407	48,174
Commitments and contingencies – See Note 6
Equity:
Preferred stock, $.01 par value: Authorized and available shares– 2,445,598 Issued and outstanding shares– None – December 31, 2020 and December 31, 2019
Common stock, $.01 par value: Authorized shares – 47,000,000 Issued shares and outstanding – 21,122,312 – December 31, 2020 and 21,102,335 – December 31, 2019	211	211
Treasury stock, at cost 1,697 shares – December 31, 2020 and December 31, 2019	(2)	(2)
Additional paid-in capital	16,645	16,511
Accumulated other comprehensive loss	(3,913)	(3,616)
Retained earnings	9,218	5,851
Total SPAR Group, Inc. equity	22,159	18,955
Non-controlling interest	16,463	12,406
Total equity	38,622	31,361
Total liabilities and equity	$ 84,029	$ 79,535

Consolidated Balance Sheets (Parentheticals) - $ / shares	Dec. 31, 2020	Dec. 31, 2019
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, authorized (in shares)	2,445,598	2,445,598
Preferred stock, issued (in shares)	0	0
Preferred stock, outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, authorized (in shares)	47,000,000	47,000,000
Common stock, issued (in shares)	21,122,312	21,102,335
Common stock, outstanding (in shares)	21,122,312	21,102,335
Treasury stock, shares (in shares)	1,697	1,697

Consolidated Statements of Operations and Comprehensive Income (Loss) - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Net revenues	$ 230,517	$ 252,876
Cost of revenues	185,329	203,626
Gross profit	45,188	49,250
Selling, general and administrative expense	33,336	36,869
Depreciation and amortization	2,130	2,190
Operating income	9,722	10,191
Interest expense, net	690	1,046
Other (income), net	(242)	(266)
Income before income tax expense	9,274	9,411
Income tax expense	312	3,578
Net income	8,962	5,833
Net income attributable to non-controlling interest	(5,595)	(3,414)
Net income attributable to SPAR Group, Inc.	$ 3,367	$ 2,419
Basic income per common share attributable to SPAR Group, Inc. (in dollars per share)	$ 0.16	$ 0.12
Diluted income per common share attributable to SPAR Group, Inc. (in dollars per share)	$ 0.16	$ 0.11
Weighted average common shares – basic (in shares)	21,110	20,916
Weighted average common shares – diluted (in shares)	21,155	21,157
Net income	$ 8,962	$ 5,833
Other comprehensive income (loss):
Foreign currency translation adjustments	(1,835)	538
Comprehensive income	7,127	6,371
Comprehensive income attributable to non-controlling interest	(4,057)	(3,930)
Comprehensive income attributable to SPAR Group, Inc.	$ 3,070	$ 2,441

Consolidated Statements of Equity - 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
Balance (in shares) at Dec. 31, 2018	20,785	8
Balance at Dec. 31, 2018	$ 208	$ (8)	$ 16,304	$ (3,638)	$ 3,432	$ 8,476	$ 24,774
Share-based compensation			235				235
Exercise of stock options (in shares)	317	(6)
Exercise of stock options	$ 3	$ 6	(28)				(19)
Other comprehensive income (loss)				22		516	538
Net income					2,419	3,414	5,833
Balance (in shares) at Dec. 31, 2019	21,102	2
Balance at Dec. 31, 2019	$ 211	$ (2)	16,511	(3,616)	5,851	12,406	31,361
Share-based compensation			136				136
Exercise of stock options (in shares)	20
Exercise of stock options			(2)				(2)
Other comprehensive income (loss)				(297)		(1,538)	(1,835)
Net income					3,367	5,595	8,962
Balance (in shares) at Dec. 31, 2020	21,122	2
Balance at Dec. 31, 2020	$ 211	$ (2)	$ 16,645	$ (3,913)	$ 9,218	$ 16,463	$ 38,622

- Definition

Amount after tax and reclassification adjustments of other comprehensive income (loss).

+ References

+ Details

- Definition

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

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+ Details

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Operating activities
Net income	$ 8,962,000	$ 5,833,000
Adjustments to reconcile net income to net cash provided by operating activities
Depreciation and amortization	2,130,000	2,190,000
Amortization of operating lease assets	2,048,000	893,000
Bad debt, net	330,000	83,000
Deferred income tax expense (benefit)	(654,000)	792,000
Share based compensation	136,000	235,000
Changes in operating assets and liabilities, net of business acquisitions:
Accounts receivable, net	2,135,000	(3,160,000)
Prepaid expenses and other assets	(3,833,000)	(432,000)
Accounts payable	(1,316,000)	530,000
Operating lease liabilities	(2,048,000)	(893,000)
Accrued expenses, other current liabilities and customer incentives and deposits	911,000	76,000
Net cash provided by operating activities	8,801,000	6,147,000
Investing activities
Purchases of property and equipment and capitalized software	(1,600,000)	(1,378,000)
Net cash used in investing activities	(1,600,000)	(1,378,000)
Financing activities
Net borrowing on lines of credit	466,000	7,979,000
Payoff of bank line of credit		(9,598,000)
Payments related to stock options exercised	(2,000)	(19,000)
Payments on term debt	(333,000)	(333,000)
Net cash provided by (used in) financing activities	131,000	(1,971,000)
Effect of foreign exchange rate changes on cash	(1,818,000)	549,000
Net increase in cash and cash equivalents	5,514,000	3,347,000
Cash and cash equivalents at beginning of year	10,458,000	7,111,000
Cash and cash equivalents at end of year	15,972,000	10,458,000
Supplemental disclosure of cash flows information
Interest paid	736,000	825,000
Income taxes paid	$ 184,000	$ 197,000

Note 1 - Business and Organization

12 Months Ended

Dec. 31, 2020

Notes to Financial Statements

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

Business and Organization

SPAR Group is a leading global merchandising and marketing services company, providing a broad range of services to retailers, manufacturers and distributors around the world. With more than

years of experience, merchandising specialists around the world, average multiple store visits a week and long-term relationships with some of the world's leading manufacturers and retail businesses, SPAR provides specialized capabilities across more than

countries and

continents.

Our focus is merchandising and marketing. Our specialists are in stores restocking shelves, auditing inventory, performing competitive price shopping, setting up exciting promotions, assembling fixtures and furniture, preparing new locations for grand openings, assisting with sales and more. We provide the “last mile” of retailing and manufacturer product merchandising and marketing.

Our services apply to a wide range of segments and categories. We serve retailers in the grocery, drug, dollar, discount, convenience, cash and carry, home improvement, consumer electronics, automotive, pharmacy, office supply and mass merchandise segments. We serve manufacturers and distributors in the personal technology, electronics, beverage, household product, consumables, automotive aftermarket and consumer product segments. Our ability to recognize trends and opportunities across segments and geographies distinguishes us from local or regional competition.

We operate in markets that represent more than

50%

of the world's population. We have expanded internationally to serve clients but also to capitalize on growing global demand. As of the end of

2020,

we are in

countries including, United States, Canada, Mexico, Brazil, South Africa, Australia, China, Japan, India, Turkey.

The Company operates under

two

divisions: Domestic, International. The Domestic division is comprised of all operations within the United States. The International division is a consolidation of all other operations and joint ventures.

The Domestic business is led and operated from our global headquarters in Auburn Hills, MI. The International business is led from our global headquarters, but then has regional leadership and offices in the respective countries.

Our approach to the international marketplace has historically been to establish joint ventures. We believe this approach enables us to bring the breadth of our global capabilities and tools while capitalizing on the strength and importance of local executive leadership and resources.

The following table provides details of the structure of our Domestic and International businesses:

Primary Territory	SPAR Percentage Ownership	Principal Office Location
Domestic
United States of America	100%	Auburn Hills, Michigan
National Merchandising Services, LLC (NMS)	51%	Fayetteville, Georgia
Resource Plus of North Florida, Inc. (RPI)	51%	Jacksonville, Florida
International
Japan	100%	Tokyo, Japan
Canada	100%	Vaughan, Ontario, Canada
South Africa	51%	Durban, South Africa
India	51%	New Delhi, India
Australia	51%	Melbourne, Australia
China	51%	Shanghai, China
Mexico	51%	Mexico City, Mexico
Turkey	51%	Istanbul, Turkey
Brazil	51%	Sao Paulo, Brazil

Note 2 - Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2020

Notes to Financial Statements

Significant Accounting Policies [Text Block]

Summary of Significant Accounting Policies

Principles of Consolidation

The Company consolidates its

100%

owned subsidiaries and all of its

51%

owned joint venture subsidiaries in accordance with the provisions required by the Consolidation Topic

810

of the Financial Accounting Standards Board ("

FASB

") Accounting Standards Codification ("

ASC

"). All significant intercompany accounts and transactions have been eliminated.

Immaterial Revision

2020,

an error was identified in the Company's deferred tax table within the income tax footnote in the

2019

consolidated financial statements. As a result, deferred tax assets from net operating loss carryforwards as of

December 31, 2019

were understated by

$2.2

million, and the Company's valuation allowance was understated by the same amount. These immaterial adjustments to the disclosures had

effect on the consolidated balance sheets, statements of operations and comprehensive income, equity and cash flows for any periods presented.

The correction relates to the Company's Brazil subsidiary. See Note

for further details.

Accounting for Joint Venture

Subsidiarie

For the Company's less than wholly owned subsidiaries, the Company

first

analyzes to determine if a joint venture subsidiary is a variable interest entity (a "

VIE

") in accordance with ASC

810

and if so, whether the Company is the primary beneficiary requiring consolidation. A VIE is an entity that has: (i) insufficient equity to permit it to finance its activities without additional subordinated financial support; or (ii) equity holders that lack the characteristics of a controlling financial interest. VIEs are consolidated by the primary beneficiary, which is the entity that has both the power to direct the activities that most significantly impact the entity's economic performance and the obligation to absorb losses or the right to receive benefits from the entity that potentially could be significant to the entity. Variable interests in a VIE are contractual, ownership, or other financial interests in a VIE that change with changes in the fair value of the VIE's net assets. The Company continuously re-assesses at each level of the joint venture whether the entity is: (i) a VIE; and (ii) if the Company is the primary beneficiary of the VIE. If it was determined that an entity in which the Company holds an interest qualified as a VIE and the Company was the primary beneficiary, it would be consolidated.

Based on the Company's analysis for each of its

51%

owned joint ventures, the Company has determined that each is a VIE and the Company is the primary beneficiary of that VIE. In addition to its controlling interest, the Company controls the proprietary information technology that is used at and is significant to each joint venture and the Company has the ability to control other key decisions. Accordingly, the Company has the power to direct key activities and the obligation to absorb losses or the right to receive benefits that could be significant and consolidates each joint venture under the VIE rules and reflects the

49%

interests in the Company's consolidated financial statements as non-controlling interests. The Company records these non-controlling interests at their initial fair value, adjusting the basis prospectively for their share of the respective consolidated investments' net income or loss or equity contributions and distributions. These non-controlling interests are

not

redeemable by the equity holders and are presented as part of permanent equity. Income and losses are allocated to the non-controlling interest holder based on its economic ownership percentage.

Use of Estimates

The preparation of the consolidated financial statements in conformity with accounting principles generally accepted in the US ("

GAAP

") requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the amounts disclosed for contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting year. Actual results could differ from those estimates.

Cash Equivalents

The Company considers all highly liquid short-term investments with original maturities of

three

months or less at the time of acquisition to be cash equivalents. Cash equivalents are stated at cost, which approximates fair value.

Concentration of Credit Risk

The Company maintains cash balances with high quality financial institutions and periodically evaluates the creditworthiness of such institutions and believes that the Company is

not

exposed to significant credit risk.

Revenue Recognition

The Company's services are provided to its clients under contracts or agreements. The Company bills its clients based upon service fee arrangements. Revenues under service fee arrangements are recognized when the service is performed. Customer deposits, which are considered advances on future work, are recorded as revenue in the period services are provided.

The Company records revenue from contracts with its customers through the execution of a Master Service Agreement ("

MSA

") that are effectuated through individual Statements of Work ("

SOW

" and with the applicable MSA collectively a "

Contract

"). 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 as a Contract 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 expedients method allowed under the revenue standard.

Unbilled Accounts Receivable

Unbilled accounts receivable represents services performed but

not

billed and are included as accounts receivable.

Doubtful Accounts and Credit Risks

The Company continually monitors the collectability of its accounts receivable based upon current client credit information and financial condition. Balances that are deemed to be uncollectible after the Company has attempted reasonable collection efforts are written off through a charge to the bad debt allowance and a credit to accounts receivable. Accounts receivable balances, net of any applicable reserves or allowances, are stated at the amount that management expects to collect from the outstanding balances. The Company provides for probable uncollectible amounts through a charge to earnings and a credit to bad debt allowance based in part on management's assessment of the current status of individual accounts. Based on management's assessment, the Company established an allowance for doubtful accounts of

$563,000

and

$438,000

December 31, 2020

, and

2019

, respectively. Bad debt expense was

$330,000

and

$83,000

for the years ended

December 31, 2020

and

2019

, respectively.

Leases

The Company's Right-of-use ("

ROU

") assets represent the Company's right to use an underlying asset for the lease term and lease liabilities represent the Company's obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. Since most of the Company's leases do

not

have an implicit borrowing rate, the Company's incremental borrowing rate is based on the information available at commencement date in determining the present value of lease payments. Leases

may

include options allowing the Company at its sole discretion to extend or terminate the lease, and when it is reasonably certain that those options will be exercised, the Company will include those periods in the lease term. Variable costs, such as payments for insurance and tax payments, are expensed when the obligation for those payments is incurred.

Property and Equipment and Depreciation

Property and equipment, including leasehold improvements, are stated at cost. Depreciation is calculated on a straight-line basis over estimated useful lives of the related assets, which range from

three

seven

years. Leasehold improvements are depreciated over the shorter of their estimated useful lives or lease term, using the straight-line method. Maintenance and minor repairs are charged to expense as incurred. Depreciation expense for both years ended

December 31, 2020

and

2019

(including amortization of capitalized software as described below) was

$1.7

million.

Internal Use Software Development Costs

The Company capitalizes certain costs associated with its internally developed software. Specifically, the Company capitalizes the costs of materials and services incurred in developing or obtaining internal use software. These costs include (but are

not

limited to) the cost to purchase software, the cost to write program code, payroll and related benefits and travel expenses for those employees who are directly involved with and who devote time to the Company's software development projects. Capitalization of such costs ceases when the project is substantially complete and ready for its intended purpose. Costs incurred during preliminary project and post-implementation stages, as well as software maintenance and training costs, are expensed in the period in which they are incurred. Capitalized software development costs are amortized over

three

years on a straight-line basis.

The Company capitalized

$1.0

million of costs related to software developed for internal use in both

2020

and

2019

, and recognized approximately

$1.2

and

$1.3

million of amortization of capitalized software for the years ended

December 31, 2020

and

2019

, respectively.

Impairment of

Long-Lived

Assets

The Company continually monitors events and changes in circumstances that could indicate that the carrying amounts of the Company's property and equipment and intangible assets subjected to amortization

may

not

be recoverable. When indicators of potential impairment exist, the Company assesses the recoverability of the assets by estimating whether the Company will recover its carrying value through the undiscounted future cash flows generated by the use of the asset and its eventual disposition. Based on this analysis, if the Company does

not

believe that it will be able to recover the carrying value of the asset, the Company records an impairment loss to the extent that the carrying value exceeds the estimated fair value of the asset. If any assumptions, projections or estimates regarding any asset change in the future, the Company

may

have to record an impairment to reduce the net book value of such individual asset.

Goodwill

may

result from business acquisitions. Goodwill is assigned to reporting units based on the expected benefit from the synergies arising from each business combination, determined by using certain financial metrics, including the forecast discounted cash flows associated with each reporting unit. The goodwill acquired in a business combination is allocated to the appropriate reporting unit as of the acquisition date.

Goodwill is subject to annual impairment tests and interim impairment tests if impairment indicators are present. The impairment tests require the Company to

first

assess qualitative factors to determine whether it is necessary to perform a quantitative goodwill impairment test. The Company is

not

required to calculate the fair value of a reporting unit unless it determines, based on a qualitative assessment, that it is more likely than

not

that its fair value is less than its carrying amount. If it is determined that it is more likely than

not,

or if the Company elects

not

to perform a qualitative assessment, the Company proceeds with the quantitative assessment. Under the quantitative test, if the fair value of a reporting unit exceeds its carrying amount, then goodwill of the reporting unit is considered to

not

be impaired. If the carrying amount of the reporting unit exceeds its fair value, then an impairment loss is recognized in an amount equal to the excess, up to the value of the goodwill. The Company has determined that a quantitative goodwill impairment test was only considered necessary for

one

of the domestic reporting units, as of

December 31, 2020

and

2019

. Based on the results of this test,

impairment loss was recognized.

Accounting for Share Based Compensation

The Company measures all employee share-based compensation awards using a fair value method and records the related expense in the financial statements over the period during which an employee is required to provide service in exchange for the award. Excess tax benefits are realized from the exercise of stock options and are reported as a financing cash inflow rather than as a reduction of taxes paid in cash flow from operations. For each award that has a graded vesting schedule, the Company recognizes compensation cost on a straight-line basis over the requisite service period for the entire award. Share based employee compensation expense for the years ended

December 31, 2020

and

2019

was

$136,000

and

$235,000,

respectively.

Fair Value Measurements

Fair value is defined as the price that would be received upon the sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The generally accepted accounting principles fair value framework uses a

three

-tiered approach. Fair value measurements are classified and disclosed in

one

of the following

three

categories:

●

Level

– Unadjusted quoted prices in active markets that are accessible at the measurement date for identical assets or liabilities;

●

Level

– Quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are

not

active, and model-derived valuations in which significant inputs and significant value drivers are observable in active markets; and

●

Level

– Prices or valuation techniques where little or

market data is available that requires inputs significant to the fair value measurement and unobservable.

If the inputs used to measure the fair value fall within different levels of the hierarchy, the fair value is determined based upon the lowest level input that is significant to the fair value measurement. Whenever possible, the Company uses quoted market prices to determine fair value. In the absence of quoted market prices, the Company uses independent sources and data to determine fair value. Due to their short maturity, the carrying amounts of cash and cash equivalents, accounts receivable, accounts payable, and accrued expenses approximated the fair values (Level

) at

December 31, 2020

and

2019

. The carrying value of the Company's long-term debt with variable interest rates approximates fair value based on instruments with similar terms (Level

Accounting for Income Taxes

Income tax provisions and benefits are made for taxes currently payable or refundable, and for deferred income taxes arising from future tax consequences of events that were recognized in the Company's financial statements or tax returns and tax credit carry forwards. The effects of income taxes are measured based on enacted tax laws and rates applicable to periods in which the differences are expected to reverse. If necessary, a valuation allowance is established to reduce deferred income tax assets to an amount that will more likely than

not

be realized.

The calculation of income taxes involves dealing with uncertainties in the application of complex tax regulations. The Company recognizes liabilities for uncertain tax positions based on a

two

-step process. The

first

step involves evaluating the tax position for recognition by determining if the weight of available evidence indicates that it is more likely than

not

that the position will be sustained on audit, including resolution of related appeals or litigation processes, if any. The

second

step involves estimating and measuring the tax benefit as the largest amount that is more than

50%

likely to be realized upon ultimate settlement. It is inherently difficult and subjective to estimate such amounts, as the Company has to determine the probability of various possible outcomes. The Company's evaluation of uncertain tax positions is based on factors including, but

not

limited to, changes in facts or circumstances, changes in tax law, effectively settled issues under audit, and new audit activity. Such a change in recognition or measurement would result in the recognition of a tax benefit or an additional charge to the tax provision.

Net Income Per Share

Basic net income per share amounts are based upon the weighted average number of common shares outstanding. Diluted net income per share amounts are based upon the weighted average number of common and potential common shares outstanding except for periods in which such potential common shares are anti-dilutive. Potential common shares outstanding include stock options and restricted stock and are calculated using the treasury stock method.

Translation of Foreign Currencies

The financial statements of the foreign entities consolidated into the Company's consolidated financial statements were translated into United States dollar equivalents at exchange rates as follows: balance sheet accounts for assets and liabilities were converted at year-end rates, equity at historical rates and income statement accounts at average exchange rates for the year. The resulting translation gains and losses are reflected in accumulated other comprehensive income or loss in the consolidated statements of equity.

New

Accounting Pronouncements

Recently Adopted

August 2018,

the FASB issued ASU

2018

which eliminates, adds and modifies certain fair value measurement disclosures. The ASU is effective for annual reporting periods beginning after

December 15, 2019,

including interim reporting periods within those annual periods, with early adoption permitted. The adoption of the standard did

not

have a material impact to the consolidated financial statements.

January 2017,

the FASB issued ASU

2017

simplifying the accounting for goodwill impairment for all entities. The new guidance eliminates the requirement to calculate the implied fair value of goodwill (Step

of the current

two

-step goodwill impairment test under ASC

350

). Instead, entities will record an impairment charge based on the excess of a reporting unit's carrying amount over its fair value (Step

of the current

two

-step goodwill impairment test). The ASU is effective prospectively for reporting periods beginning after

December 15, 2019,

with early adoption permitted for annual and interim goodwill impairment testing dates after

January 1, 2017.

The adoption of this standard did

not

have a material impact on the goodwill impairment testing process or the consolidated financial statements.

Not

Yet Adopted

December 2019,

the FASB issued ASU

2019

simplifying various aspects related to the accounting for income taxes. The guidance removes exceptions to the general principles in Topic

740

related to the approach for intra-period tax allocation, the methodology for calculating income taxes in an interim period and the recognition of deferred tax liabilities for outside basis differences. The ASU is effective for annual reporting periods beginning after

December 15, 2020,

including interim reporting periods within those annual periods, with early adoption permitted. The Company does

not

expect the adoption of the new guidance to have a material impact on the consolidated financial statements and related disclosures.

June 2016,

the FASB issued ASU

No.

2016

13,

“Financial Instruments (Topic

326

) Credit Losses”. Topic

326

changes the impairment model for most financial assets and certain other instruments. Under the new standard, entities holding financial assets and net investment in leases that are

not

accounted for at fair value through net income are to be presented at the net amount expected to be collected. An allowance for credit losses will be a valuation account that will be deducted from the amortized cost basis of the financial asset to present the net carrying value at the amount expected to be collected on the financial asset. Topic

326

is effective as of

January 1, 2020,

although in

November 2019,

the FASB delayed the effective date until fiscal years beginning after

December 15, 2022

for SEC filers eligible to be smaller reporting companies under the SEC's definition, as well as private companies and

not

-for-profit entities. The Company qualifies as a smaller reporting company under the SEC's definition. Early adoption is permitted. The Company is currently evaluating the impact of Topic

326

on its consolidated balance sheets, statements of operations, statements of cash flows and related disclosures.

Novel Coronavirus

(COVID-

) Outbreak

March 2020,

the World Health Organization declared the novel strain of Coronavirus (COVID-

) a global pandemic and recommended containment and mitigation measures worldwide. The full impact of the COVID-

outbreak continues to evolve as of the date of this report. As such, it is uncertain as to the full magnitude that the pandemic will have on the Company's financial condition, liquidity, and future results of operations. Management is actively monitoring the impact of the global situation on its financial condition, liquidity, operations, suppliers, industry, and workforce.

In the USA, many of our clients have been affected by business closure and stay at home orders, which has hampered our ability to perform in-store services since

March 2020.

As of the date of this filing, many of our Company subsidiaries globally have been impacted by temporary retail closures or reduced in-store hours, although most of our customer's locations remain open to provide essential products. New store openings and remodels with the Company's assistance are particularly susceptible to such external factors and are being delayed by many of the Company's clients due to the effects of the Novel Coronavirus. The Company has initiated mitigation efforts and is monitoring the situation on a country-by-country basis. The Company has also implemented several cost savings measures which include a reduction in the use of contracted workers, furloughing employees, reducing hours and a reduction in other corporate and non-critical expenses.

While the COVID-

pandemic has

not

had any material unfavorable effects in our financial results for the year ended

December 31, 2020,

the extent of the impact in the future, if any, will depend on future developments, which are highly uncertain, cannot be predicted and could have a material adverse impact on our financial position, operating results and cash flows. A prolonged outbreak could, among other things, strain our business continuity plans, create delays in our growth and strategic initiatives, reduce our sales and marketing activities, limit our access to financing on favorable terms, increase our exposure to potential impairment charges related to long-lived and intangible assets, hinder our ability to support our clients and operate our business effectively, heighten the risk of disruption to our information and reporting systems and internal controls, including those over financial reporting and other risk management systems, or require us to incur substantial costs. We are closely monitoring the impact of the COVID-

pandemic on all aspects of our business and

may

take further actions as

may

be required by federal, state or local authorities, or that we determine are in the best interests of our employees, customers and partners. As the conditions surrounding the COVID-

pandemic continue to evolve rapidly, we will continue to actively manage our response in collaboration with customers, government officials and stakeholders, and assess any potential impacts to our financial position and operating results, as well as adverse developments in our business.

March 27, 2020,

the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) was signed into law. The CARES Act is aimed at providing emergency assistance and health care for individuals, families, and businesses affected by the COVID-

pandemic and generally supporting the U.S. economy. The CARES Act, among other things, includes provisions related to refundable payroll tax credits, deferment of the employer portion of social security payments, net operating loss carryback periods, modifications to the net interest deduction limitations, and technical corrections to tax depreciation methods for qualified improvement property. As of

December 31, 2020,

we have elected to defer the employer-paid portion of social security taxes of

$1.3

million, which is included in "Accrued expenses and other liabilities" in the Consolidated Balance Sheets.

Note 3 - Supplemental Balance Sheet Information (in Thousands)

12 Months Ended

Dec. 31, 2020

Notes to Financial Statements

Supplemental Balance Sheet Disclosures [Text Block]

Supplemental Balance Sheet Information (in thousands)

	December 31,
Accounts receivable, net, consists of the following:	2020			2019

Trade	$	37,502		$	38,558
Unbilled		7,369			8,423
Non-trade		2,606			2,756
		47,477			49,737
Less allowance for doubtful accounts		(563	)		(438	)
Accounts Receivable, net	$	46,914		$	49,299

	December 31,
Property and equipment consist of the following:	2020			2019

Equipment	$	4,322		$	4,062
Furniture and fixtures		2,307			2,319
Leasehold improvements		326			308
Capitalized software development costs		14,680			13,549
		21,635			20,238
Less accumulated depreciation and amortization		(18,840	)		(17,390	)
Property and equipment, net	$	2,795		$	2,848

	United States		International			Total
Goodwill:
Balance December 31, 2019	$	3,150	$	634		$	3,784
Change in goodwill due to impact of foreign currency		–		(24	)		(24	)
Balance December 31, 2020	$	3,150	$	610		$	3,760

	December 31,
Intangible assets consist of the following:	2020			2019

Customer contracts and lists	$	2,731		$	2,731
Trade names		900			900
Patents		870			870
Non compete		520			520
		5,021			5,021
Less accumulated amortization		(2,766	)		(2,225	)
Intangible assets, net	$	2,255		$	2,796

Intangible assets consist primarily of customer contracts and lists, trade names, patents and non-compete agreements, all of which have a finite useful life. Intangible assets are amortized based on either the pattern in which the economic benefits of the intangible assets are estimated to be realized or on a straight-line basis, which approximates the manner in which the economic benefits of the intangible asset will be consumed. Amortization is generally

not

deductible for tax purposes.

The Company is amortizing its intangible assets of

$5.0

million over lives ranging from

years. Amortization expense for the years ended

December 31, 2020

and

2019

was approximately

$534,000

and

$476,000,

respectively. The annual amortization for each of the following years succeeding

December 31, 2020

, is summarized as follows:

Year	Amount
2021		508
2022		419
2023		280
2024		218
2025		133
Thereafter		697
Total	$	2,255

	December 31,
Accrued expenses and other current liabilities:	2020		2019

Taxes payable	$	6,053	$	2,788
Accrued salaries and wages		7,632		9,248
Accrued accounting and legal expenses		1,389		1,944
Litigation settlement		650		1,200
Accrued third party labor		1,795		2,010
Other		1,226		1,358
Accrued expenses and other current liabilities	$	18,745	$	18,548

Note 4 - Credit Facilities

12 Months Ended

Dec. 31, 2020

Notes to Financial Statements

Debt Disclosure [Text Block]

Credit Facilities

Domestic

Credit Facilities

North Mill Capital Credit Facility

April 10, 2019,

the Company repaid and replaced its

2018

credit facility with PNC Bank, National Association with a new secured revolving credit facility in the United States and Canada (the "

NM Credit Facility

") with North Mill Capital, LLC ("

").

In order to obtain, document and govern the NM Credit Facility: SGRP and certain of its direct and indirect subsidiaries in the United States and Canada, namely SPAR Marketing Force, Inc. ("

SMF

"), and SPAR Canada Company ("

SCC

") and SPAR Canada, Inc., SPAR Acquisition, Inc., SPAR Assembly and Installation, Inc., and SPAR Trademarks, Inc. (together with SGRP, each a "

NM Guarantor

" and collectively, the "

NM Guarantors

", and together with SMF and SCC, each a "

NM Loan Party

" and collectively, the "

NM Loan Parties

"), entered into

-month individual Loan and Security Agreements with NM dated as of

April 10, 2019 (

as amended by the Modification Agreement defined below, the "

NM Loan Agreements

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

January 5, 2021,

the NM Loan Parties and NM executed and delivered a Waiver and Modification Agreement entered in as of

January 4, 2021,

and effective as of

December 31, 2020 (

the "

Modification Agreement

"), pursuant to which NM and the NM Loan Parties agreed to extend the NM Loan Agreements from

October 2021

April 10, 2022,

and increased the amounts of the credit facilities for SMF to

$14.5

(USD) million in the USA and decreased the SCC facility to

$1.5

(CDN) million in Canada; in addition the Modification Agreement increased SMF's borrowing base availability for unbilled receivables to up to

70%

from

January 1, 2021

through

June 30, 2021,

which thereafter reverts to

65%,

and increased the unbilled cap for SMF to

$4.5

million (USD) from

$3.9

million (USD). SCC's facility received similar increases.

To evidence the increase in the US Revolving Credit Facility, SMF executed and delivered to NM a

$14.5

(USD) million Amended and Restated Revolving Credit Master Promissory Note (the "

Restated US Note

"), which amends, restates, supersedes and replaces the prior note. To evidence the decrease in the Canadian Revolving Credit Facility, SCC executed and delivered to NM a

$1.5

(CDN) million Amended and Restated Revolving Credit Master Promissory Note (the "

Restated Canadian Note

"), which amends, restates, supersedes and replaces the prior CDN$ note.

The Restated US Note and Restated Canadian Note (together, the "

NM Notes

") continue to require the NM Borrowers to pay interest on the loans thereunder equal to (A) Prime Rate designated by Wells Fargo Bank, plus (B)

one hundred twenty-five

basis points (

1.25%

) or a minimum of

6.75%.

In addition, the Company continues to pay a facility fee to NM of

1.5%

for the

first

$10.5

million loan balance, or

$157,500

per year over the term of the agreement, plus a

$15,000

one

-time fee for each incremental

million increase in loan balance up to

$14.5

million. Additionally, for the Modification Agreement, SGRP paid NM a fee of

$7,500

and agreed to reimburse NM's legal and documentation fees. On

December 31, 2020,

the aggregate interest rate was

6.75%

per annum, and the outstanding loan balance was

$8.3

million. Outstanding amounts are classified as short-term debt.

Revolving loans are available to the Borrowers under the NM Credit Facility based upon the borrowing base formula defined in the NM Loan Agreement.

The NM Credit Facility contains certain financial and other restrictive covenants and also limits certain expenditures by the NM Borrowers, including, maintaining a positive trailing EBITDA for each Borrower, limits on executive compensation increases, capital expenditures and other investments. The Company was in compliance of such covenants as of

December 31, 2020.

Fifth Third Credit

Facility

January 9, 2018,

the Company completed its acquisition of a

51%

interest in its new subsidiaries, Resource Plus of North Florida, Inc., and related companies (collectively, "

Resource Plus

"). 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. Effective

April 11, 2018,

the term of the Fifth Third Credit Facility was extended and was due on

April 23, 2020.

Subsequently, the term of the Fifth Third Credit Facility has been extended and is currently scheduled to become due on

June 16, 2022.

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

December 31, 2020

, there was

outstanding balance. The Fifth Third Credit Facility is secured by substantially all assets of Resource Plus.

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

two hundred fifty

basis points (

2.50%

). On

December 31, 2020

, the aggregate interest rate under that formula was

5.2%

per annum. The Fifth Third Credit Facility contains certain financial and other restrictive covenants. Resource Plus was in compliance with such covenants as of

December 31, 2020.

Other Debt

Effective with the closing of the Resource Plus acquisition in

January 2018,

the Company entered into promissory notes with the sellers totaling

$2.3

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

December

31st

of each year starting with

December 31, 2018

and continuing through

December 31, 2023.

As such these notes are classified as both short term and long term based on scheduled maturities. The total balance owed at

December 31, 2020

$1.3

million.

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

$617,000

USD (based upon the exchange rate at

December 31, 2020

). 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

December 31, 2020

was

$200,000

(Australian) or

$154,000

USD and is due on demand.

October 5, 2018,

SPAR Brazil secured a line of credit facility with Branco Santander for approximately

381,000

Brazilian Real or approximately

$73,000

USD (based upon the exchange rate at

December 31, 2020

). The account was closed in

September 2020.

SPAR China has secured a loan with Industrial Bank for

3.0

million Chinese Yuan or approximately

$460,000

USD (based upon exchange rate at

December 31, 2020).

The loan will expire

December 17, 2021.

The annual interest rate was

4.65%

as of

December 31, 2020.

The outstanding balance with Industrial Bank as of

December 31, 2020

was

3.0

million Chinese Yuan or

$460,000

USD and is due on demand.

SPAR China has secured a loan with CCB Bank for

1.0

million Chinese Yuan or approximately

$153,000

USD (based upon exchange rate at

December 31, 2020).

The annual interest rate was

4.25%

as of

December 31, 2020.

The outstanding balance with Industrial Bank as of

December 31, 2020

was

1.0

million Chinese Yuan or

$153,000

USD and is due on demand. The note was subsequently paid and closed on

January 7, 2021.

SPAR Todopromo has secured a line of credit facility with Ve Por Mos for

5.0

million Mexican Pesos or approximately

$262,000

USD (based upon exchange rate at

December 31, 2020).

The revolving line of credit will expire

May 2021.

The annual interest rate was

8.00%

as of

December 31, 2020.

There is

outstanding balance at

December 31, 2020.

	Interest Rate as of
	December 31, 2020			2021		2022		2023		2024		2025
USA - North Mill Capital		6.75	%		8,262		–		–		–		–
USA - Fifth Third Bank		3.60	%		–		–		–		–		–
USA - Resource Plus Sellers		1.85	%		300		300		700		–		–
Australia - National Australia Bank		6.56	%		154		–		–		–		–
China - Industrial Bank		4.65	%		460		–		–		–		–
China - CCB Bank		4.25	%		153		–		–		–		–
Mexico - Ve Por Mas		8.00	%		–		–		–		–		–
Total				$	9,329	$	300	$	700	$	-	$	-

Summary of

Unused

Company Credit and Other Debt Facilities (in thousands)

	December 31, 2020		December 31, 2019
Unused Availability:
United States	$	10,238	$	3,694
Mexico		262		–
Australia		463		423
Brazil		–		49
Total Unused Availability	$	10,963	$	4,166

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 could have a material adverse effect on the Company's cash resources and its ongoing ability to fund operations.

Note 5 - Income Taxes

12 Months Ended

Dec. 31, 2020

Notes to Financial Statements

Income Tax Disclosure [Text Block]

Income Taxes

Beginning in

2018,

the Tax Cuts and Jobs Act (the "

Act

") included

two

new U.S. corporate tax provisions, the global intangible low-taxed income (“

GILTI

”) and the base-erosion and anti-abuse tax (“

BEAT

”). The GILTI provision requires the Company to include in its U.S. income tax return non-U.S. subsidiary earnings in excess of an allowable return on the non-U.S. subsidiary's tangible assets. The Company has elected to treat GILTI as a period cost. The Company evaluated the GILTI resulting in a financial statement impact of approximately

$350,000

and

$400,000

for the year ended

December 31, 2020

and

December 31, 2019

respectively. The Company is below the

three

-year average gross receipts threshold for BEAT to apply.

Income before income taxes is summarized as follows (in thousands):

	Year Ended December 31,
	2020		2019
Domestic	$	1,218	$	2,207
Foreign		8,056		7,204
Total:	$	9,274	$	9,411

The income tax expense (benefit) is summarized as follows (in thousands):

	Year Ended December 31,
	2020			2019
Current:
Federal	$	474		$	357
Foreign		(219	)		2,397
State		35			139

Deferred:
Federal		(81	)		691
Foreign		(7	)		(138	)
State		110			132
Net expense	$	312		$	3,578

The provision for income taxes is different from that which would be obtained by applying the statutory federal income tax rate to income before income taxes. The items causing this difference are as follows (dollars in thousands):

	Year Ended December 31,
	2020			Rate			2019			Rate
Provision for income taxes at federal statutory rate	$	1,947			21.0	%	$	1,976			21.0	%
State income taxes, net of federal benefit		144			1.6	%		214			2.3	%
Permanent differences		56			0.6	%		251			2.6	%
Foreign tax rate differential		112			1.2	%		717			7.6	%
GILTI tax		344			3.7	%		527			5.6	%
2018 and 2019 impact of high tax exception		(545	)		-5.9	%		–			0.0	%
Brazil deferred tax allowance release		(2,158	)		-23.3	%		–			0.0	%
Other		412			-4.4	%		(107	)		-1.1	%
Net expense	$	312			3.3	%	$	3,578			38.0	%

Deferred taxes consist of the following (in thousands):	December 31,
	2020			2019
Deferred tax assets:
Net operating loss carry forwards	$	1,158		$	2,875
Federal Research and Development Credit		240			240
Deferred revenue		–			43
Accrued payroll		–			88
Payroll taxes payable		328			–
Outside basis in domestic partnership		92			–
Allowance for doubtful accounts and other receivable		77			18
Share-based compensation expense		434			524
Foreign subsidiaries		2,978			932
Depreciation		16			573
Right to use assets		3,049			1,730
Other		315			485
Valuation allowance		(397	)		(2,511	)
Total deferred tax assets		8,290			4,997

Deferred tax liabilities:
Goodwill & Intangible assets of subsidiaries		558			879
Capitalized software development costs		482			505
Right To Use Liabilities		3,049			1,730
Total deferred tax liabilities		4,089			3,114
Net deferred taxes	$	4,201		$	1,883

As part of the Company's review of the annual financial statements and relating notes, it was determined that the Company's

2019

tax footnote presentation was incorrect as both the tax effected net operating loss carry forward deferred tax asset and corresponding valuation allowance were understated by

$2.2

million, due to the existence of

$10.5

million of NOL carryforwards in Brazil as of

December 31, 2019.

There was

net impact to the net deferred tax asset and tax expense as the increase in the net operating loss carryforward was offset completely by a corresponding adjustment to the Company's overall valuation allowance. For comparative purposes, the Company's prior year income tax footnote has been revised to reflect the adjustment to the net operating loss carryforwards and valuation allowance.

As of

December 31, 2020,

the Company's deferred tax assets were primarily the result of U.S. NOL, Brazil NOL and temporary differences. The Company has Federal and State NOL carryforwards of

$5.44

million which if unused will expire in years

2026

through

2032,

except for approximately

$1.58

million that has

expiration. For the year ended

December 31, 2020,

the Company recorded a net valuation allowance release of

$2.1

million (comprising a full-year valuation release related to the Brazil operations), on the basis of management's reassessment of the amount of its deferred tax assets that are more likely than

not

to be realized. As of each reporting date, management considers new evidence, both positive and negative, that could affect its view of the future realization of deferred tax assets. As of

December 31, 2020,

in part because in the current year the Company achieved

three

years of cumulative pretax income in the Brazil federal tax jurisdiction, management determined that there is sufficient positive evidence to conclude that it is more likely than

not

that additional deferred taxes of

$15.4

million are realizable. It therefore reduced the valuation allowance accordingly.

Approximately

$300,000

of the NOLs were incurred prior to the acquisition of PIA Merchandising Services, Inc. in

1999.

The acquisition resulted in a change of ownership under Internal Revenue Code ("

IRC

") section

382

and placed a limit on the amount of pre-acquisition NOLs that

may

be used each year to reduce taxable income. This NOL of approximately

$300,000

was unused in

2018

and was written off, resulting in an

$84,000

tax expense.

Management assesses the available positive and negative evidence to estimate if sufficient future taxable income will be generated to use the existing net deferred tax assets. For the U.S. based net deferred tax assets, which are approximately

$1.2

million, management continues to monitor its operating performance and currently believes that the achievement of the required future taxable income necessary to realize these deferred assets is more likely than

not.

Key considerations in this assessment includes current tax law that is expected to continue to generate future U.S. taxable income based on the results of our foreign operations (GILTI tax), our expectation of continued improvements in U.S. operating results and the period of time available to generate future taxable income. It is reasonably possible that this belief could change in the near term requiring the establishment of a valuation allowance which could significantly impact our operating results.

A reconciliation of the beginning and ending amount of uncertain tax position reserves is as follows (in thousands):

	Year Ended December 31,
	2020		2019
Beginning balance	$	8	$	101
Current year provision		5		-
Removal for tax provisions of prior years		-		(93	)
Ending balance	$	13	$	8

Interest and penalties that the tax law requires to be paid on the underpayment of taxes should be accrued on the difference between the amount claimed or expected to be claimed on the return and the tax benefit recognized in the financial statements. The Company's policy is to record this interest and penalties as additional tax expense.

Details of the Company's tax reserves at

December 31, 2020

, are outlined in the table below (in thousands):

	Taxes		Interest		Penalty		Total Tax Liability
Domestic
State	$	13	$	6	$	1	$	20
Federal		–		–		–		–
International		–		–		–		–
Total reserve	$	13	$	6	$	1	$	20

In management's view, the Company's tax reserves at

December 31, 2020

and

2019

, for potential domestic state tax liabilities were sufficient. The Company has evaluated the tax liabilities of its international subsidiaries and does

not

believe a reserve is necessary at this time.

SPAR and its subsidiaries file numerous consolidated, combined and separate company income tax returns in the U.S. Federal jurisdiction and in many U.S. states and foreign jurisdictions. With few exceptions, SPAR is subject to U.S. Federal, state and local income tax examinations for the years

2014

through the present. However, tax authorities have the ability to review years prior to the position taken by the Company to the extent that SPAR utilized tax attributes carried forward from those prior years.

March 27, 2020,

President Trump signed into law the Coronavirus Aid, Relief and Economic Security Act ("

CARES Act

"). Intended to provide economic relief to those impacted by the COVID-

pandemic, the CARES Act includes provisions, among others, addressing the carryback of net operating losses for specific periods, temporary modifications to the limitations placed on the tax deductibility of net interest expenses, and technical amendments for qualified improvement property. Additionally, the CARES Act, in efforts to enhance business' liquidity, provides for the deferral of the employer-paid portion of social security taxes. As of

December 31, 2020,

the Company has elected to defer the employer-paid portion of social security taxes of

$1.3

million, which is included in "Accrued expenses and other current liabilities" in the Consolidated Balance Sheets.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References + Details

Note 6 - Commitments and Contingencies	12 Months Ended
Note 6 - Commitments and Contingencies	Dec. 31, 2020
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	6. 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, resolution of these matters is 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, legal costs, liabilities, liquidity, locations, marketing, operations, prospects, sales, strategies, taxation or other achievement, results or condition. RELATED PARTIES AND RELATED PARTY LITIGATION: SBS, SPAR Administrative Services, Inc. (" SAS "), and SPAR InfoTech, Inc. (" Infotech "), provided services up until 2018 to the Company and are related parties and affiliates of SGRP, but were not under the control or part of the consolidated Company. SBS was an affiliate because it is owned by an entity controlled by Mr. Robert G. Brown and prior to November 2018 was owned by Mr. Robert G. Brown and Mr. William H. Bartels. SAS was an affiliate because it is owned by Mr. William H. Bartels, Mr. Peter W. Brown and certain other relatives of Mr. Robert G. Brown or entities controlled by them (each of whom are considered affiliates of the Company for related party purposes). Infotech was an affiliate because it is owned by Mr. Robert G. Brown. Messrs. Brown and Bartels (including, as applicable, certain related parties, the " Majority Stockholders ") collectively own approximately 53.2% of SGRP's common stock and were the founders of SGRP. Mr. Robert G. Brown is a significant stockholder of SGRP, a member of a 13D control group, SGRP's former Chairman and Director of SGRP and became a director again on April 24, 2020, pursuant to the written consents of Robert G. Brown, William H. Bartels and related parties. Mr. William H. Bartels is a Director of SGRP. Mr. William H. Bartels retired as an employee of the Company as of January 1, 2020 ( in accordance with the actions of SGRP's Compensation Committee on January 22, 2020). Messrs. Brown, Bartels and related parties also are stockholders, directors and/or executive officers of various affiliates of SGRP. See Delaware Litigation Settlement, Advancement Claims, SBS Bankruptcy, Settlement and March 2020 Claim, Infotech Litigation and Settlement, SBS Field Specialist Litigation, SBS Clothier Litigation, SBS and SGRP Hogan Litigation, and SBS Rodgers Litigation in this Note, below, and see Domestic Related Party Services and Disputes, Affinity Insurance and Related Reimbursement Dispute, Bartels' Retirement and Director Compensation, Re-determining Independence of Peter W. Brown, and Other Related Party Transactions and Arrangements in Note 10 to the Company's Consolidated Financial Statements – Related Party Transactions , below. Delaware Litigation Settlement In 2018, SGRP sued the Majority Stockholders in Delaware (the " By-Laws Action ") to invalidate the proposed amendments to SGRP's By-Laws put forth in a written consent by Robert G. Brown, William H. Bartels and related parties (the " Proposed Amendments ") because the Board's Governance Committee believed that the Proposed Amendments would have negatively impacted all stockholders (particularly minority stockholders). Robert G. Brown then sued SGRP in Delaware (the " 225 Action ") seeking to enforce written stockholder consents removing Lorrence T. Kellar from the Board and adding Jeffrey Mayer to the Board. On January 18, 2019, the parties agreed to settle (the " Delaware Settlement ") the By-Laws Action and the 225 Action (together, the " Delaware Actions "), executed limited mutual releases (the " Delaware Releases "), and had the Delaware Actions then dismissed. In the Delaware Settlement, the parties agreed to amend and restate SGRP's By-Laws (the " 2019 Restated By-Laws ") with negotiated changes to the Proposed Amendments that (among other things) preserved the then current roles of the Governance Committee and Board in the location, evaluation, and selection of candidates for and their appointment as "director." The Board approved and adopted the 2019 Restated By-Laws on January 18, 2019, incorporating those negotiated changes, which the Governance Committee and the Board intended to help maintain the independent Board desired by them. The Delaware Releases are limited to matters related to those actions described therein and subject to specific exclusions, and the parties expressly preserved all unrelated actions and claims. Accordingly, there remain a number of unresolved claims and actions (each a " Non-Settled Matter ") between the Company and certain related parties, including (without limitation) post termination claims by and against SBS (which has been resolved in a voluntary bankruptcy proceeding in Nevada by SBS -- see SBS Bankruptcy, Settlement, and March 2020 Claim, below) and SAS and the lawsuit by Infotech against the Company (which has been resolved in a settlement – see Infotech Litigation and Settlement , below), and the claims by Messrs. Brown and Bartels for advancement and indemnification of legal fees and expenses in connection with the Delaware Actions and certain related party claims (see Advancement Claims , below). Advancement Claims From October 2018 through January 2019, Robert G. Brown and William H. Bartels, in a series of correspondence, demanded from SGRP advancement and indemnification of their respective shares of legal fees and expenses incurred by them in connection with the Delaware Actions and other related party litigation matters. SGRP denied Mr. Bartels' claims for advancement and indemnification because (among other things) Mr. Bartels was sued predominately as a stockholder in the By-Laws Action and not as a director and the By-Laws Action alleged numerous instances of improper conduct that could preclude indemnification. Mr. Bartels sued SGRP for advancement. Counsel advised SGRP that generally advancement was somewhat different than indemnification as money was advanced on the condition (which Bartels has accepted in writing) that the advances be repaid if indemnification was determined to be improper and that Mr. Bartels was a sitting director. Accordingly, SGRP settled with Mr. Bartels, pursuant to which his action was dismissed and Mr. Bartels' accepted allocated By-Laws expenses of approximately $106,000 were paid by SGRP in April 2019. On December 3, 2018, Robert G. Brown sent an email to Mr. McCarthey, Chairman of SGRP's Audit Committee, demanding advancement from SGRP for his proportionate share of the legal fees and expenses incurred by him in the Delaware Actions (the " Brown Advancement Demand "). Counsel advised that Brown had been sued as a stockholder and conspirator in the By-Laws Action against him, and not as a director, Brown was not a director at the time, and they didn't believe Brown could reasonably succeed in a lawsuit for advancement. SGRP, with the support of its Audit Committee, rejected the Brown Advancement Demand, stating that "The bylaw action does not sue you in your capacity as an officer or director of the company. Section 6.02 of the bylaws requires the proceeding subject to advancement to be brought "by /reason of the Indemnitee's position with the Corporation or any of its subsidiaries … at the request of the Corporation …." This provision does not, and was not intended to, cover shareholders for advancement. On January 27, 2019, Mr. Robert G. Brown sent a draft of his proposed Delaware litigation complaint in an email to Arthur Drogue, SGRP's Chairman, threatening to sue SGRP respecting the Brown Advancement Demand, which he repeated in an email to Mr. McCarthey on February 2, 2019. Mr. Brown on several occasions has sent copies of that complaint to SGRP in 2020; however, through March 26, 2021, no such complaint has been properly served by Mr. Brown. SGRP continues to deny the Brown Advancement Demand. Mr. Robert G. Brown is significant stockholder of SGRP, and member of a 13D control group, SGRP's former Chairman and director of SGRP, and became a director again on April 24, 2020, pursuant to the written consents of Robert G. Brown, William H. Bartels and related parties. SBS Bankruptcy, Settlement and March 2020 Claim In 2019, the Company filed claims against Robert G, Brown's company, SBS, in its federal bankruptcy proceeding in Nevada (the " SBS Chapter 11 Case ") seeking reimbursement for $378,838 for SMF's funding of the Affinity Security Deposits and $12,963 for SMF's funding of the field payment checks that would have otherwise bounced, and $1,839,459 for indemnification of SGRP for its settlement (see below) of the Clothier class action case in California (" Clothier" ) and legal costs and an unspecified amount for indemnification of SGRP for the Hogan action (see below) and other to be discovered indemnified claims. The Company settled with SBS pursuant to their Compromise and Settlement Agreement, dated July 26, 2019 ( the " Settlement Agreement "). The Settlement Agreement was submitted to the court in the SBS Chapter 11 Case. Pursuant to the Settlement Agreement, the Company settled its claims for (among other things) indemnification from SBS in the Clothier and the Rodgers class action case in Texas (" Rodgers "). See SBS Clothier Litigation, SBS and SGRP Hogan Litigation, and SBS Rodgers Litigation in this Note, below. On August 6, 2019, the Bankruptcy Court approved the Settlement Agreement and the SBS reorganization pursuant to SBS' First Amended Chapter 11 Plan of Reorganization, as amended by the Settlement Agreement (the " Plan of Reorganization "). Pursuant to its Plan of Reorganization, SBS also settled its potential liability in the Clothier and Rodgers cases, but the Company believes that Robert G. Brown and William H. Bartels were not released from Clothier, any related case or Rodgers. See SBS Rodgers Litigation, below . In the Settlement Agreement, except for the carve-out described below, SBS completely released the Company from all obligations that may be owed to SBS, and the Company's $2.2 million in claims were settled for $174,097.34, payable by SBS over 24 monthly installments starting January 1, 2020, and without any interest (collectively, the " Discounted Claim Payments "), as such terms are defined in the SBS Settlement Agreement. On August 6, 2019, with the support of (among others) the Clothier and Rodgers plaintiffs and the Company, the Court approved the SBS Settlement Agreement and the SBS Reorganization pursuant to the SBS Plan (as defined in the SBS Settlement Release). The SBS Settlement Agreement provides for a comprehensive mutual release of claims (the " SBS Releases "), including the SBS Claims and the SGRP Claims (as defined therein), except for the Discounted Claim Payments payable by SBS and the proven Unpaid A/R (as defined in the SBS Settlement Agreement) if any payable by the Company upon its determination. In the SBS Settlement Agreement, the parties agreed to have a third party financial and accounting services firm independently determine the Proven Unpaid A/R based on parameters set forth in the SBS Settlement Agreement and to accept that third party determination as final and binding. That third party financial and accounting services firm has determined that the Company had paid all amounts due to SBS and has no further obligation (the " Independent Final Determination "). The Company has recorded the total settlement amount of $174,097 as of December 31, 2019. To date, SBS is in default of the first fifteen payments totaling $108,810 and formal default notices have been sent to SBS. As of this date the Company believes these SBS payments must ultimately be paid by SBS and will continue to evaluate its collectability from SBS and establish reserves as appropriate. As of December 31, 2020, the total settlement amount has been reserved. On March 6, 2020, Robert G. Brown, President, Director and indirect owner of SBS, sent an email communication on behalf of SBS to Arthur B. Drogue and Arthur H. Baer demanding payment of $1,707,374 to SBS from the Company pursuant to (among other things) the SBS Settlement Agreement (the " March 2020 Claim "). The Company has reviewed the March 2020 Claim in detail (although Brown has provided no backup or proof) and the Company strongly disagrees that any such amount is owed. The Company believes that the Independent Final Determination and the robust and comprehensive mutual releases and other provisions in the SBS Settlement Agreement provide relief from all such claims and potential future claims and litigation by SBS respecting the Company's past involvement with SBS, including the March 2020 Claim. However, since and notwithstanding the Independent Final Determination, the SBS Release and the Court's approval of the SBS Settlement Agreement, Robert G. Brown has continued to make unproven and undocumented claims that amounts that were fully released pursuant to the SBS Settlement Agreement and SBS Releases and approved by the bankruptcy court are nevertheless due to SBS from the Company, and the Company strongly disagrees. The Company is prepared to take action in Nevada Bankruptcy Court by reopening the SBS Chapter 11 Case and petitioning official settlement of this matter. Since all such claims have been completely released by SBS (with Mr. Robert G. Brown's approval), the Company owes nothing and has not accrued anything respecting Mr. Robert G. Brown's renewed claims. Mr. Robert G. Brown is significant stockholder of SGRP, and member of a 13D control group, SGRP's former Chairman and director of SGRP, and became a director again on April 24, 2020, pursuant to the written consents of Robert G. Brown, William H. Bartels and related parties. At SGRP's March 2020 Board meeting, Mr. Bartels was requested by an independent director to compile a list of claims that he and Mr. Brown believe are owed to them by the Company. On March 17, 2020, that list was given to the Audit Committee Chairman and included additional claims, net of an anticipated reduction, totaling approximately $1.3 million, bringing their total claims to approximately $3 million. The Company has rejected these claims, and believes it was released from all such claims by SBS in the SBS Releases. The March 2020 Claim includes estimates for the individual legal defenses of Robert G. Brown and William H. Bartels in the private attorney general action in California (" PAGA ") and Texas (" Rodgers ") in cases that do not involve and never included the Company and for which the Company believes it has no liability. The March 2020 Claim also includes defense expenses for the SBS Clothier case, which expenses SBS settled for a highly discounted amount in its bankruptcy reorganization but now wants the Company to pay in full. SBS in its bankruptcy reorganization settled its potential liability in the Rodgers and Clothier cases, and since July 2019, SBS has had no more defense expenses in those cases. SGRP settled Clothier separately and was never in the Rodgers case. However, the alleged continued willful misclassification by SBS of its independent contractors after the Clothier misclassification determination is the basis for the PAGA lawsuit against Brown and Bartels. See Legal Proceedings -- SBS Field Specialist Litigation, SBS Clothier Litigation , and SGRP Hogan Litigation below. Mr. Bartels' list also includes payments of $500,000 per year to Robert G. Brown for extended retirement and advisory fees, although the Company has never proposed, committed or agreed to them and on several occasions specifically rejected Mr. Brown's proposals in various forms for them. Infotech Litigation and Settlement In 2018, SPAR InfoTech, Inc. (" Infotech "), an affiliate of SGRP that is owned principally by Robert G Brown, sued the Company in New York (the " Infotech Action ") seeking payment of approximately $190,000 for alleged lost tax benefits, significant salary allocations for unauthorized personnel and other expenses that it claims to have incurred in connection with SGRP's acquisition of its Brazilian subsidiary SPAR BSMT (see International Related Party Services in Note 10 to the Company's Consolidated Financial Statements – Related Party Transactions, below). The Company had previously reimbursed $50,000 of infotech's acquisition expense, but reimbursement of those additional expenses were denied on multiple occasions by both management and SGRP's Audit Committee (whose approval was required because Infotech is a related party). The Company vigorously denied owing any of those amounts. In 2018, Mr. Brown on behalf of Infotech, also threatened to sue the Company in Romania for approximately $900,000 for programming services allegedly owed to the Company's former Romanian subsidiary (sold at book value to Infotech in 2013 ) and not provided to Infotech (the " Romanian Claim "). Infotech gave a draft complaint to the Company in 2018. The Company also vigorously denied owing any of those obligations or amounts. In order to avoid the expenses of protracted litigation, SGRP's Management and the Audit Committee agreed that it would be in the best interest of all stockholders to reach a reasonable settlement of both the Infotech Action and the Romanian Claim for installment payments in reasonable amounts and mutual releases of all other related claims. Management agreed to a settlement offer of $275,000. Robert G. Brown accepted the $275,000 offer and the parties entered into the Confidential Settlement Agreement and Mutual Release on October 8, 2019 ( the " Infotech Settlement Agreement "), which was approved and ordered by the Court on October 30, 2019, and the Infotech Action was discontinued (dismissed) with prejudice. The Company has paid all the $275,000 in installments with its final payment to Infotech in January 2020. The Company believes that the robust and comprehensive mutual releases in the Infotech Settlement Agreement provide valuable relief from potential future claims and litigation by Infotech respecting the Company's past involvement with Infotech in the Brazilian and Romanian transactions. SBS Field Specialist Litigation 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 "), a significant portion of them were furnished by others and substantially all of whose services were provided to the Company from 2000 to August 2018 by SBS. The appropriateness of SBS' treatment of Field Specialists as independent contractors had been periodically subject to legal challenge (both currently and historically) by various states and others. SBS' expenses of defending those challenges and other proceedings generally were, through but not after the termination of the SBS services, reimbursed by the Company after and to the extent the Company determined (on a case-by-case basis) that those defense expenses were costs of providing services to the Company. The Company settled its potential liability (as a current or former party) under two class action lawsuits against SBS, namely Clothier and Hogan. SBS was separately dismissed from the Hogan class action prior to the Company's settlement. SBS settled with Clothier and Rodgers in the SBS Chapter 11 Case, but the Company believes that Robert G. Brown and William H. Bartels were not released from Clothier, any related case or Rodgers (see above). The Company has never been a party to the Rodgers case. The Company has been comprehensively released by SBS pursuant to the Settlement Agreement and SBS Releases, but Mr. Brown continues to make claims for SBS against the Company. See SBS Bankruptcy, Settlement and March 2020 Claim, above. Any claim made and proven by Robert G. Brown, William H. Bartels, SBS, SAS, any other related party or any third party that the Company is somehow liable (through indemnification or otherwise) for any judgment or similar amount imposed against Mr. Brown, Mr. Bartels, SBS or SAS or any other related party, 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, legal costs 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. SBS Clothier Litigation Melissa Clothier provided services to SBS (then known as SPAR Marketing Services, Inc.) pursuant to an "Independent Merchandiser Agreement" (prepared solely by SBS) acknowledging her engagement as an independent contractor. In 2014, Ms. Clothier sued SBS and the Company 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 were classified by SBS as independent contractors. Ms. Clothier alleged that she and other class members were misclassified by SBS as independent contractors (instead of as employees) 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 (meaning it could have been joined back into the case). 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 by SBS as independent contractors rather than employees (the " Clothier Misclassification Determination "). The plaintiffs and SBS then moved into phase two to determine damages (if any), which has included discovery as to the measure of damages in this case. Facing significant potential damages in the Clothier Case, SGRP chose to enter into mediation on June 7, 2018, with the plaintiffs and plaintiff's counsel in the Clothier Case to try to settle any potential future liability for any possible judgment against SGRP related to that case. SGRP asked SBS to participate financially and provide its knowledge in that mediation, but SBS and its stockholders wanted Mr. Brown to lead that mediation SGRP to bear the full cost of any settlement and on several occasions they declined or failed to participate in that mediation. SGRP disagreed, insisting on the economic participation of the Majority Stockholders and SBS. After extensive discussions with the plaintiffs and plaintiff's counsel in the Clothier Case, SGRP reached a settlement and entered into a memorandum of settlement agreement, pursuant to which the Company would pay a maximum settlement amount of $1.3 million, payable in four equal annual installments of $325,000 each that commenced in December 2019, subject to the final court approval (the " Clothier Settlement "). Final approval was granted on September 20, 2019, and the Company was released by plaintiff and the settlement class from all other liability under the Clothier Case. The Company recorded a $1.3 million charge for the Clothier Settlement during 2018, when the agreement in the Clothier Settlement was reached. To date, the Company has made two installment payments totaling $650,000 under the Clothier Settlement. Since SGRP has no further involvement in the Clothier Case, SGRP stopped paying (as of June 7, 2018) for SBS' legal expenses (defense and appeal) in the Clothier Case and notified SBS. Defendants continue to demand that those expenses be reimbursed by SGRP notwithstanding the Independent Final Determination and the SBS Releases. See SBS Bankruptcy, Settlement and March 2020 Claim, above. SBS and SGRP Hogan Litigation Paradise Hogan and others provided services to SBS pursuant to the terms of their separate Independent Contractor Master Agreements with SBS (prepared solely by SBS), and in such agreements acknowledging their engagement as an independent contractor. In January 2017, Hogan sued SBS and SGRP in the U.S. District Court in Massachusetts asserting claims on behalf of himself and an alleged nationwide class of similarly situated individuals who provided services to SBS. Hogan alleged that he and other alleged class members were misclassified by SBS as independent contractors (instead of as employees), and as a result of this purported misclassification, Hogan asserted claims on behalf of himself and the alleged Massachusetts class members under federal and state law for failure to pay overtime and minimum wages and other state law claims. On March 28, 2017, SGRP 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. On March 12, 2018, the Court denied the Motion to Compel Arbitration as to SGRP because as drafted by SBS, the arbitration clause did not reference or protect SGRP according to the Court. However, the Court eventually granted SBS the right to arbitrate without SGRP. SGRP appealed to the First Circuit but lost as the appeals court decided that the arbitration clause (as written by SBS) did not protect SGRP. As a result, SGRP would have been required to go to trial without SBS. Facing lengthy and costly litigation and significant potential damages in the Hogan Case, on March 27, 2019, SGRP entered into mediation with the plaintiffs and plaintiff's counsel in the Hogan Case to try to settle any potential future liability for any possible judgment against SGRP in that case. SBS and its stockholders were no longer involved in that case and so were not involved in that mediation. SGRP reached a settlement and entered into a memorandum of settlement agreement (the " Hogan Settlement "), which was approved by the court and became final in November 2019, and the Company was released by plaintiff and the settlement class from all other liability under the Hogan Case. Pursuant to the Hogan Settlement, SGRP agreed to a settlement amount of $250,000 (in three installments), which payments commenced in December 2019 with the first payment of $150,000. $50,000 was paid in March 2020 and the remaining $50,000 was paid in June 2020. SBS Rodgers Litigation Maceo Rodgers provided services to SBS pursuant to the terms of his "Master Agreements", and in such agreements acknowledging his engagement as an independent contractor. On February 21, 2014, Rodgers filed suit against SBS, Robert G. Brown and William H. Bartels in the U.S. District Court for the Southern District of Texas. Plaintiff asserted claims on behalf of himself and an alleged class of similarly situated individuals who provided services to SBS as independent contractors, claiming they all were misclassified by SBS 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. Rodgers settled for a claim of approximately $618,000 against SBS (but not any claims against Brown or Bartels), in the SBS Chapter 11, and in full settlement of that claim they agreed upon a discounted payment amount of approximately $48,000, payable in equal quarterly installments over a five -year period.

Note 7 - Treasury Stock	12 Months Ended
Note 7 - Treasury Stock	Dec. 31, 2020
Notes to Financial Statements
Treasury Stock [Text Block]	7. Treasury Stock Pursuant to the Company's 2017 Stock Repurchase Program (the " 2017 Repurchase Program "), the Company may repurchase shares of SGRP Common Stock through November 10, 2020, but not more than 500,000 shares in total, and those repurchases would be made from time to time in the open market and through privately-negotiated transactions, subject to general market and other conditions. SGRP does not intend to repurchase any shares in the market during any blackout period applicable to its officers and directors. Under the preceding stock repurchase program (adopted in 2012 and extended and modified in 2015 ), the Company repurchased all 532,235 shares through December 31, 2020 . On December 22, 2020, the Board of Directors of SGRP (the " Board "), authorized SGRP to repurchase up to 500,000 shares of its SGRP Shares pursuant to the 2021 Stock Repurchase Program (the " 2021 Stock Repurchase Program "), which repurchases would be made from time to time over a one year period in the open market and through privately-negotiated transactions, subject to cash availability and general market and other conditions. SGRP's repurchase program will be financed out of internally generated corporate funds. Shares acquired would be available later for issuance upon the exercise of stock options through its 2020 Stock Compensation Plan (if approved at the January Special Meeting of Stockholders) and other outstanding options and for other corporate purposes. SPAR Group may terminate or limit the stock repurchase program at any time, and SPAR Group may never repurchase any SGRP Shares. There were no share repurchases made during the year ended December 31, 2020.

Note 8 - Preferred Stock	12 Months Ended
Note 8 - Preferred Stock	Dec. 31, 2020
Notes to Financial Statements
Preferred Stock [Text Block]	8. 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 December 31, 2020 , no shares of SGRP Series A Preferred Stock were issued and outstanding.

Note 9 - Retirement Plans	12 Months Ended
Note 9 - Retirement Plans	Dec. 31, 2020
Notes to Financial Statements
Retirement Benefits [Text Block]	9. Retirement Plans The Company has a 401 (k) Profit Sharing Plan covering substantially all eligible domestic employees. The Company made discretionary contributions of $72,000 and $50,000 for the years ended December 31, 2020 and 2019 respectively.

- Definition

The entire disclosure for retirement benefits.

+ References

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+ Details

Note 10 - Related Party Transactions

12 Months Ended

Dec. 31, 2020

Notes to Financial Statements

10.

Related Party Transactions

Domestic Related Party Services and Disputes

SPAR Business Services, Inc. ("

SBS

"), SPAR Administrative Services, Inc. ("

SAS

"), and SPAR InfoTech, Inc. ("

Infotech

"), have provided services from time to time to the Company and are related parties and affiliates of SGRP, but are

not

under the control or part of the consolidated Company. SBS is an affiliate because it is owned by SBS LLC which in turn is beneficially owned by Robert G. Brown. SAS is an affiliate because it is owned by William H. Bartels and certain relatives of Robert G. Brown or entities controlled by them (each of whom are considered affiliates of the Company for related party purposes). Infotech is an affiliate because it is owned principally by Robert G. Brown.

The Company executes its domestic field services through the services of field merchandising, auditing, assembly and other field personnel (each a "

Field Specialist

"), and a significant portion of them are provided to the Company and engaged by independent

third

parties and located, scheduled, deployed and administered domestically through the services of local, regional, district and other personnel (each a "

Field Administrator

"), and a significant portion of the Field Administrators are in turn are employed by other independent

third

parties.

SBS provided substantially all of the Field Specialist services in the U.S.A. to the Company from

2000

2018

and from

January 1

through

July 27, 2018,

and an independent vendor and licensee provided them for the balance of

2018

and for

2019

and

2020.

Due to (among other things) the adverse determination in

2016

in the Clothier case (as defined below) that SBS had misclassified its employees as independent contractors and the ongoing proceedings against SBS (which could have had a material adverse effect on SBS's ability to provide future services needed by the Company), SBS' continued higher charges and expense reimbursement disputes, and the Company's identification of an experienced independent

third

party company (the "

Independent Field Vendor

") who would provide comparable services on substantially better terms, the Company terminated the services of SBS effective

July 27, 2018,

and the Company has engaged that Independent Field Vendor to replace those field services previously provided by SBS (other than in California). The Company similarly terminated SAS and has engaged another independent

third

-party company to replace those administrative services formerly provided by SAS, effective

August 1, 2018 (

the "

Independent Field Administrator

").

SAS has

not

provided or been authorized to perform any services to the Company after their terminations described above effective on or before

July 31, 2018.

Other Domestic Related Party Transactions

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. Mr. Burdekin also owns

100%

of National Store Retail Services ("

NSRS

"). Since

September 2018,

NSRS provided substantially all of the domestic merchandising specialist field force used by NMS. For those services, NMS agrees to reimburse NSRS certain costs for providing those services plus a premium ranging from

4.0%

10.0%

of certain costs.

Also, NMS leases office and operational space that is owned personally by Mr. Burdekin. The Lease expense is

$2,000

a month. While there is

formal signed agreement, there is

expected change to the arrangement.

August 10, 2019,

NMS, to protect continuity of its Field Specialist nationwide, petitioned for bankruptcy protection under Chapter

of the United States Bankruptcy Code in the U.S. District for Nevada (the "

NMS Chapter

Case

"), and as a result, the claims of NMS' creditors must now generally be pursued in the NMS Chapter

Case. On

August 11, 2019,

NSRS and Mr. Burdekin also filed for reorganization in the NMS Chapter

Case NMS is part of the consolidated Company. Currently the Company believes that the NMS Chapter

Case is

not

likely to have a material adverse effect on the Company, and the Company's ownership of and involvement in NMS is

not

likely to change as a result of the NMS Chapter

Case or any resulting NMS reorganization.

Resource Plus of North Florida, Inc. ("

Resource Plus

"), is a consolidated domestic subsidiary of the Company and is owned jointly by SGRP through its indirect ownership of

51%

of the Resource Plus membership interests and by Mr. Richard Justus through his ownership of the other

49%

of the Resource Plus membership interests. Mr. Justus has a

50%

ownership interest in RJ Holdings which owns the buildings where Resource Plus is headquartered and operates. Both buildings are subleased to Resource Plus.

International Related Party Services

SGRP Meridian (Pty), Ltd. ("

Meridian

") is a consolidated international subsidiary of the Company and is owned

51%

by SGRP,

23%

by Friedshelf

401

Proprietary Limited and

26%

by Lindicom Empowerment Holdings Proprietary Limited. Mr. Garry Bristow, who is an executive at SGRP Meridian and a Director of CMR Meridian, is

one

of the beneficial owners of both Merhold Cape Property Trust ("

MCPT

") and Merhold Holding Trust ("

MHT

"). Mr. Adrian Wingfield, who is a Director of CMR Meridian, is

one

of the beneficial owners of MHT. MHT owns the building where Meridian is headquartered and also owns

vehicles which are leased to Meridian. MCPT provides a fleet of

173

vehicles to Meridian under a month-by-month contract. Meridian has recently made the decision to end the fleet program with MCPT and award the fleet program to an unrelated party.

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 ("

JFMD

"), 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 has supplied administrative and operational consulting support to SPAR Todopromo since

2016.

JFMD, partner in SPAR Todopromo, leased a warehouse to SPAR Todopromo. The lease expires on

December 31, 2021.

SPAR BSMT is owned

51%

by the Company,

39%

by JK Consultoria Empresarial Ltda.-ME, a Brazilian limitada ("

JKC

"), and

10%

by EILLC. In

November 2020,

SPAR BSMT hired Peter Brown as a consultant to provide Brazil acquisition strategy services to SPAR BSMT, with a

one

-time initiation fee of

$30,000

Brazilian Real and a monthly fee of

$15,000

Brazilian Real effective

December 1, 2020;

January 6, 2021,

he resigned from the Audit Committee in accordance with Nasdaq Rules.

JKC is owned by Mr. Jonathan Dagues Martins, a Brazilian citizen and resident ("

JDM

") and his sister, Ms. Karla Dagues Martins, a Brazilian citizen and resident. JDM is the Chief Executive Officer and President of each SPAR Brazil company pursuant to a Management Agreement between JDM and SPAR BSMT dated

September 13, 2016.

JDM also is a director of SPAR BSMT. Accordingly, JKC and JDM are each a related party respecting the Company. EILLC is owned by Mr. Peter W. Brown, a citizen and resident of the USA ("

PWB

") and a director of SPAR BSMT and SGRP and nephew of Robert G. Brown. See

Re-determining Independence of Peter W. Brown

, below.

SPAR BSMT has contracted with Ms. Karla Dagues Martins, JDM's sister 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 by Ms. Martins' company, Karla Martins Sociedade de Advogados ("

KMSA

"). Accordingly, Ms. Karla Dagues Martins is an affiliate and a related party respecting of the Company.

Summary of Certain Related Party Transactions

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

	Year Ended December 31,
	2020		2019
Services provided by affiliates:
National Store Retail Services (NSRS)	$	4,805	$	5,586
Office lease expenses (RJ Holdings)		1,187		724
Vehicle rental expenses (MCPT)		1,143		1,175
Office and vehicle rental expenses (MHT)		271		281
Consulting and administrative fees (SPARFACTS)		210		42
Legal services (KMSA)		93		123
Office and vehicle rental expenses (MPT)		56		64
Warehouse rental (JFMD)		50		52
Consulting and administrative services (CON)		34		130
Office lease expenses (Mr. Burdekin)		24		24
Total services provided by affiliates	$	7,873	$	8,201

Due to affiliates consists of the following (in thousands):	December 31,
	2020		2019
Loans to local investors:
China (included in Other Receivables)	$	613	$	-

Loans from local investors:(1)
China	$	1,746	$	2,271
Mexico		623		623
Australia		586		467
South Africa		415		635
Resource Plus		266		531
Brazil		139		139
Total due to affiliates	$	3,775	$	4,666

(

) 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 consolidated financial statements.

Affinity Insurance and Related Reimbursement Dispute

SMF, a wholly-owned subsidiary of SGRP that provides merchandising and marketing service to its clients throughout the United States through (among other things) services provided by others, is owed

$675,000

for security deposit advances and

$226,000

for quarterly premium advances made by SMF (as described below) to SAS.

Affinity Insurance Company, Ltd. ("

Affinity

") is a captive insurance company that provides insurance and reinsurance products to its shareholders and their affiliates in exchange for payment of premium installments, posting of security collateral and other requirements, and subject to adjustments and assessments. SAS is, and has been, a shareholder and member of Affinity and has been since approximately

2000.

SMF became a direct shareholder and member of Affinity in

March 2018

in order to directly procure insurance for the domestic employees of the Company.

The business services SAS provided to, or on behalf of, SMF included insurance coverages for SMF and other SGRP employees domestically prior to

March 2018,

for SAS' Field Administrators and other employees through the termination by SMF of SAS' services effective on or about

July 31, 2018,

and for the Field Specialists provided by SBS to SMF through the termination by SMF of SBS' services effective on or about

July 31, 2018,

all in connection with services provided by SMF to its clients. In connection with the business services provided by SAS, and based on informal arrangements between the parties, the Affinity insurance premiums for such coverage were ultimately charged (through SAS) for their fair share of the costs of that insurance to SMF, SAS (which then charges the Company) and SBS.

At the time SMF terminated SAS's services; the security deposit that SAS provided to Affinity to procure insurance coverage on behalf of SMF was approximately

$965,000.

SMF financed approximately

$675,000

of that security deposit. During

2020,

SAS received

$426,795

of security deposit refund in cash and applied almost all of the remaining balance toward various fees as payments. SMF has demanded repayment of its advances to SAS from these recent refunds received from Affinity, but SAS has refused. SAS has recently stated it has

funds available to remit to SMF even though they have repeatedly acknowledged SAS owes these advances to SMF.

In a related matter, SMF also advanced monies to SAS to fund the payments that SAS was obligated to pay to Affinity for quarterly premium installments. SMF advanced and SAS accrued a liability of approximately

$226,000

for monies advanced by SMF to SAS for such quarterly premium installments. Affinity is obligated to refund any excess premiums and in fact in

May

2020,

Affinity refunded

$94,414

of those premium payments to SAS.

SAS owes repayment of the full

$226,000

for those premium payments regardless of how much Affinity

may

return. On

July 8, 2020,

SMF demanded that SAS repay the

$226,000

advance for quarterly premiums to SMF. Part of this payment should come from the

$94,414

premium refund. SAS refused and failed to remit any of the monies it owed to SMF.

In response to SMF's repayment demands, on behalf of SAS, William H. Bartels and Peter W. Brown alleged that SAS did

not

have the funds because SMF did

not

make all insurance payments to SAS required under the Service Agreement notwithstanding the fact that SMF had, in addition to making insurance payments, had also advanced to SAS an additional

$226,000

to SAS for the purpose of paying the advanced insurance premiums due Affinity. SMF replied that it did

not

understand how SAS would be short in cash as it was proven by a review by an independent

third

-party public Accounting Firm (as noted below) that SAS was paid in full for all incurred insurance cost prior to SMF's termination of the Service agreement in

July 2018,

including the SMF advance of

$226,000.

With the agreement of SAS, SMF caused a review to be performed by an independent

third

-party public Accounting Firm, to verify that all insurance related payments due by SMF to SAS were properly and timely paid to SAS prior of the termination of services in

July 2018.

The procedures concluded that SMF had paid all funds due SAS for services provided, including all insurance related expenses.

July 8, 2020

the Company issued a demand notice to SAS for the return of

$901,000

(the

$675,000

security advances and the

$226,000

premium advances) but to-date SAS has refused to comply with this demand.

The Company has prepared the draft of a complaint to be filed in the Supreme Court of the State of New York in Westchester County, NY, seeking appropriate relief and recovery from SAS and other related parties, which it prepared with the support of SGRP's Audit Committee (which has certain oversight responsibilities respecting related party matters). However, because of the pending changes in the SGRP's CEO and CFO positions, the Audit Committee recommended that management delay filing the complaint until it can be reviewed and pursued by SGRP's new CEO and CFO if and as they determine appropriate, and it has been delayed.

The Company recorded a reserve for the full

$901,000

in such receivables in

2018

but has

not

and will

not

release SAS' obligations to repay those amounts.

As previously reported, SAS is claiming alleged ongoing post-termination expenses, but SMF believes that

post-termination expenses are required to be paid to SAS for its expenses following the termination of SAS' services

two

years ago in

July 2018.

Bartels' Retirement and Director Compensation

William H. Bartels retired as an employee of the Company as of

January 1, 2020,

and as Vice Chairman on

July 17, 2020.

However, he will continue to serve as a member of SGRP's Board of Directors (the "

Board

"), a position he has held since

July 8, 1999.

Effective as of

January 18, 2020,

SGRP's Governance Committee proposed and unanimously approved the following benefits for the

five

-year period commencing

January 1, 2020,

and ending

December 31, 2024 (

the "

Five-Year Period

"), for Mr. Bartels in connection with his retirement: (a) retirement payments of

$100,000

per year ("

Retirement Compensation

"); (b) the then applicable regular non-employee director fees ("

Regular Fees

"), currently

$55,000

per year, and a supplemental Board fee of

$50,000

per year ("

Supplemental Fees

"); and (c) the same medical, dental, eye and life insurance benefits he received for the year ended

December 31, 2019,

under an arrangement whereby Mr. Bartels shared part of the cost of Medicare and supplemental health benefits, currently valued at approximately

$15,588

per year ("

Medical Benefits

"); in each case paid in accordance with SGRP's payroll schedule and policies, and payable whether or

not

Mr. Bartels remains a director of SGRP for any reason.

The Retirement Compensation, Regular Fees and Supplemental Fees that remain unpaid during the Five-Year Period: (i) shall be accelerated and paid to Mr. Bartels (or his heirs or assigns) in full upon the sale to a

third

party of a majority of the SGRP Shares or all or substantially all of SGRP's assets; and (ii) shall survive and be payable in full to his heirs and assigns in the event of the death of Mr. Bartels.

Based on current rates and benefits, the aggregate value of such compensation, fees and benefits payable to Mr. Bartels will be approximately

$220,558

per year and a total of

$1,102,790

for the Five-Year Period. Such compensation, fees and benefits (in whole or in part)

may

be extended beyond the Five-Year Period in the discretion of the Board. The Company recognized

$700,000

of retirement benefit expense during the year ended

December 31, 2020,

representing the present value of the future payments due Mr. Bartels.

In the event of any future business transaction involving Mr. Bartels and SGRP for which Bartels

may

receive additional compensation as mutually agreed at the time of or in connection with such transaction, which under applicable law also will require approval of SGRP's Audit Committee as a related party payment or transaction (as Mr. Bartels will still be a related party if he is then a director or significant stockholder), such retirement compensation, fees or benefits will

not

offset, replace or limit any such additional approved transactional compensation payable to Mr. Bartels.

Mr. Bartels is

one

of the founders and a significant stockholder of SGRP (holding approximately

25.1%

of the SGRP Shares). He also is part of a control group holding a majority of the SGRP Shares with Robert G. Brown (together with Mr. Bartels), which group most recently acted to (

) unilaterally select, appoint and elect Panagiotis ("Panos") N. Lazaretos to serve on the board of directors of SGRP, effective on

December 10, 2019,

and unilaterally select, appoint and elect Robert G. Brown to serve on the board of directors of SGRP, effective as of

April 24, 2020 (

see

Information In Connection With Appointment Of Robert G. Brown As A Director

, above).

Re-determining Independence of Peter W. Brown

The Governance Committee re-evaluated the independence of Peter W. Brown and determined, effective

July 16, 2020,

that Peter W. Brown could be considered independent except for Related Party Matters and that he would

not

be voting on Related Party Matters. A "Related Party Matter" means anything directly or indirectly related to any payment to or for, or any transaction, settlement or litigation with: (i) Robert G. Brown, William H. Bartels, any of their respective family members, or any company or other business or entity (other than the Corporation) directly or indirectly owned or controlled by any

one

or more of Mr. Brown, Mr. Bartels or their respective family members; (ii) Mr. Jonathan Dagues Martins, any of his family members, or any company or other business or entity directly or indirectly owned or controlled by any

one

or more of Mr. Martins or his family members; (iii) Earth Investments, LLC, or any other company or other business or entity directly or indirectly owned or controlled by any

one

or more of Peter W. Brown or his family members; or (iv) SGRP Brasil Participações Ltda., SPAR Brasil Serviços de Merchandising e Tecnologia S.A., or any of the Corporation's other Brazilian subsidiaries.

Peter W. Brown was appointed as a Director on the Board as of

May 3, 2018,

replacing Mr. Robert G. Brown upon his retirement from the Board and Company at that date. Peter W. Brown has been re-determined to be an independent director except for Related Party Matters (see above). However, Peter W. Brown remains an affiliate and related party respecting SGRP and was proposed by Mr. Robert G. Brown to represent the Brown family interests. He worked for and is a stockholder of SAS (see above) and certain of its affiliates, he is the nephew of Mr. Robert G. Brown, SPAR BSMT and owns EILLC, which owns

10%

interest in the SGRP's Brazilian subsidiary.

November, 2020,

SPAR BSMT hired Peter W. Brown as a consultant to provide Brazil acquisition strategy services to SPAR BSMT, with a

one

-time initiation fee of

$30,000

Brazilian Real and a monthly fee of

$15,000

Brazilian Real effective

December 1, 2020,

and on

January 6, 2021,

he resigned from the Audit Committee as he was

longer sufficiently independent for membership on the Audit Committee in accordance with Nasdaq Rules.

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 has the right to unilaterally license and exploit certain portions of the Company's proprietary scheduling, tracking, coordination, reporting and expense software (the "

Co-Owned Software

") are co-owned with SBS and Infotech and each entered into a non-exclusive royalty-free license from the Company to use certain "SPAR" trademarks in the United States (the "

Licensed Marks

").

Note 11 - Stock Based Compensation and Other Plans

12 Months Ended

Dec. 31, 2020

Notes to Financial Statements

Share-based Payment Arrangement [Text Block]

11.

Stock Based Compensation and Other Plans

The Company believes that it is desirable to align the interests of its directors, executives, employees and consultants with those of its stockholders through their ownership of shares of Common Stock issued by ("

SGRP Shares

"). Although the Company does

not

require its directors, executives, employees or consultants to own SGRP Shares, the Company believes that it can help achieve this objective: (i) by providing medium term equity incentives through the issuance to its eligible directors, executives, employees or consultants of options to purchase SGRP Shares and other stock-based awards, which it believes it has done pursuant to the Prior Plans (as defined below); (ii) by providing medium-term equity incentives through the issuance to its eligible directors, executives and employees of options to purchase SGRP Shares pursuant to the

2020

Plan (as defined below) if approved by SGRP's stockholders; and (iii) by facilitating the purchase of SGRP Shares by all of its eligible executives, employees and consultants who elect to participate in its Employee or Consultant Stock Purchase Plans (as defined below). In particular, the Company believes that granting stock-based awards (including restricted options to purchase SGRP Shares to such directors, executives and employees, encourages growth in their ownership of SGRP Shares, which in turn leads to the expansion of their stake in the longer-term performance and success of the Company.

SGRP has granted stock option and restricted stock awards to the Company's eligible directors, officers and employees and consultants providing services to the Company to purchase SGRP Shares pursuant to SGRP's

2018

Stock Compensation (the "

2018

Plan

"), and SGRP's

2008

Stock Compensation Plan (as amended, the "

2008

Plan

"). SGRP's stockholders approved and adopted the

2018

Plan in

May 2018

and the

2008

Plan in

May 2008,

as the successor to various predecessor stock option plans.

As of

December 31, 2020,

there were awards representing

585,000

shares of SGRP's Common Stock that had been granted under the

2018

Plan (

565,000

of which remained outstanding), and awards respecting

3,044,927

shares of SGRP's Common Stock outstanding under the

2008

Plan. After

May 31, 2019,

the

2018

Plan ended and

further grants can be made under the

2018

Plan respecting such shares of SGRP's Common Stock.

2020

Plan

The Board authorized and approved the revised proposed

2020

stock compensation plan of SPAR Group, Inc. (the "

2020

Plan

"), to be submitted to the Corporation's stockholders for ratification and approval at the Special Meeting. The

2020

Plan: (a) has

four

-month term from the

2020

Plan Effective Date (as defined below) through

May 1, 2021 (

the "

Period

"); (b) provides for the issuance of "non-qualified" option awards to purchase shares of SGRP's Common Stock ("

SGRP Shares

") aggregating: (i)

550,000

SGRP Shares

plus;

(ii)

50,000

SGRP Shares for each of up to the

first

three

additional new Directors during the period

December 1, 2020,

April 30, 2021 (

for a possible total of

700,000

SGRP Shares) available for future Awards during the

Period as outlined below (the "

Maximum

") under

2020

Plan; (c) requires the Company to issue as of the Effective Date of the Plan new awards for options to purchase: (i) New Awards for options to purchase an aggregate of

125,000

New Award Shares to

employees (other than the Named Executive Officers) in individual amounts designated by the Board; (ii)

10,000

new award shares to each of Panagiotis N. Lazaretos, Igor Novgorodtsev, Robert G. Brown, and Arthur H. Baer (each a director); and (iii)

50,000

new award shares to each member of the Board of Directors on the Effective Date of the Plan.

The

2020

Plan became effective immediately upon the approval by stockholders on

January 19, 2021 (

the "

2020

Plan Effective Date

"), and the

2020

Plan will govern all options issued thereafter. Capitalized terms used and

not

otherwise defined herein shall have the meanings respectively assigned to them in the

2020

Plan.

The

2020

Plan provides: (i) for a term from the

2020

Plan Effective Date (as defined below) through

May 31, 2021 (

the "

Period

"); and (ii) for

550,000

shares of SGRP's Common Stock ("

SGRP Shares

") plus

50,000

additional SGRP Shares for each new director added to the Board between

January 19, 2021

and

April

1,2021,

available for future Awards during the

Period as outlined below (the "

Maximum

") under

2020

Plan. The descriptions of the

2020

Plan below are subject to and are qualified in their entirety by the full text of the

2020

Plan, which is attached as Annex B to and is hereby incorporated by reference into this Proxy Statement/Information Statement.

Since

one

new director joined the Board,

600,000

SGRP Shares were available for Awards on the

2020

Plan Effective Date. After making the contemplated awards after the

2020

Plan Effective Date, the remaining availability for future new awards for options to purchase will be

35,000

SGRP Shares unless new directors join the Board between

January 19, 2021

and

April

1,2021.

Under the

2020

Plan, the Company (through its Compensation Committee with Board approval)

may

from time to time grant Awards in the form of nonqualified stock options ("

NQSO

s"), respecting SGRP Shares to and the Company's specified executives and employees and directors. However, unlike the

2008

Plan and

2018

Plan, the

2020

Plan does

not

permit the granting of incentive stock options ("

ISOs

"), stock appreciation rights based on SGRP Shares ("

SAR

s"), restricted SGRP Shares ("

Restricted Stock

"), or restricted stock units based on SGRP Shares ("

RSU

s").

Summary of the

2020

Plan

The

2020

Plan and

2018

Plan and information regarding options, stock appreciation rights, restricted stock and restricted stock units granted thereunder are summarized below, but these descriptions are subject to and are qualified in their entirety by the full text of the

2020

Plan. Unless again amended and extended (as approved by SGRP's stockholders), the

2020

Plan terminates on

May 31, 2021,

and thereafter

further Awards

may

be made under it unless additional time and shares are added to it in an amendment approved by the Board and stockholders. Awards granted prior to the end the final term of the

2020

Plan shall continue to be governed by the

2020

Plan (which

2020

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

Subject to the terms and conditions and within the limitations of the

2020

Plan, the Compensation Committee has the power and authority to recommend to the Board for Board approval: (i) the persons who shall be granted Awards under the

2020

Plan; (ii) when they shall receive Awards and the applicable grant dates; (iii) the standard term of each award, including any provisions for early termination or forfeiture; (iv) the method or formula for determining: (A) the date each option shall become exercisable; (B) whether the installments shall be cumulative; and (C) the date each installment shall become exercisable or vest and the term of each installment; (v) the form of payment of the exercise price for any option; (vi) the method or formula for determining: (A) the exercise price of each option; and (B) the Fair Market Value of a share of Common Stock for all purposes of the Plan; (vii) whether and under what conditions to subject the exercise or vesting of all or any portion of an award to the fulfillment of certain restrictions or contingencies, including (without limitation) restrictions or contingencies relating to: (A) entering into a covenant

not

to compete with any SGRP Company; (B) financial objectives for the Corporation, any of its Subsidiaries, a division, a product line or other category; and/or (C) the period of continued employment or consulting of the awardee with any SGRP Company, and in each case to determine whether such restrictions or contingencies have been met; (viii) the method or formula for determining the amount, if any, necessary to satisfy the obligation to withhold taxes or other amounts with respect to any award; (ix) whether to cancel or modify an award either with or without the consent of the Awardee or as provided in the Contract, provided, however, that any modified provision is permitted to be included in an Award granted under the

2020

Plan on the date of the modification, and provided, further, that in the case of a modification (within the meaning of Section

424

(h) of the Code) of an ISO, such option as modified would be permitted to be granted on the date of such modification under the terms of the

2020

Plan; (

) how to construe the respective Contracts and the

2020

Plan; and (xi) the policies, rules and regulations relating to the

2020

Plan and how and when to prescribe, amend and rescind the same.

The

2020

Plan sets and limits the maximum number of shares of Common Stock that

may

be issued pursuant to Awards made under the

2020

Plan to the

Maximum during the

Period, subject to adjustment as provided in the

2020

Plan (see below).

The employees, officers and directors of the providing services to the Company (collectively, the "

Participants

") under the

2020

Plan

may

be (and under the

2018

Plan

may

have been) granted certain Equity Compensation Awards based on SGRP Shares. There are approximately

120

employees, officers and directors who currently meet the eligibility requirements to participate in the

2020

Plan.

Like the

2018

Plan, the

2020

Plan permits the granting of awards consisting of non-qualified options to purchase shares of SGRP Shares Common Stock ("

NQSOs

" or "

Options

"). However (unlike the

2018

Plan and

2008

Plan), the

2020

Plan does

not

permit granting 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 "

ISO

") stock appreciation rights based on SGRP Shares ("

SAR

s"), restricted SGRP Shares ("

Restricted Stock

"), and restricted stock units based on SGRP Shares ("

RSUs

").

2008

Plan Summary

2008

Plan Stock option award activity for the years ended

December 31, 2020

and

2019

is summarized below:

					Weighted-
			Weighted-		Average		Aggregate
			Average		Remaining		Intrinsic
			Exercise		Contractual		Value
Option Awards	Shares		Price		Term (Years)		(thousands)
Outstanding at January 1, 2019		3,044,927	$	1.01		4.55	$	103
Granted		–		–		–		–
Exercised/cancelled		804,580	$	0.44		–	$	–
Forfeited or expired		13,136		–		–		–
Outstanding at December 31, 2019		2,227,211	$	1.22		4.83	$	452
Granted		–		–		–		–
Exercised		57,500	$	1.00		–	$	–
Forfeited or expired		711,775		–		–		–
Outstanding at December 31, 2020		1,457,936	$	1.31		3.63	$	113
Exercisable at December 31, 2020		1,367,936	$	1.33		3.45	$	101

The weighted-average grant-date fair value of stock option awards granted during the year ended

December 31, 2020

was

$0.00.

The total intrinsic value of stock option awards exercised during the year ended

December 31, 2020

and

2019

was

$6,000

and

$257,000,

respectively.

The Company recognized

$95,000

and

$139,000

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

December 31, 2020

and

2019

, respectively. The recognized tax benefit on stock-based compensation expense related to stock options during the years ended

December 31, 2020

and

2019

, was approximately

$24,000

and

$35,000,

respectively.

As of

December 31, 2020

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

$17,000.

This expense is expected to be recognized over a weighted average period of approximately

1.0

years, and will be adjusted for changes in estimated forfeitures.

Plan Summary

Following are the specific valuation assumptions used for options granted in

2020

and

2019

for the

2019

Plan:

	2020			2019
Expected volatility		0.0	%		39.0	%
Expected dividend yields		0.0	%		0.0	%
Expected term (in years)		2			3
Risk free interest rate		0.0	%		2.3	%
Expected forfeiture rate		0.0	%		5.0	%

2018

Plan Stock option award activity for the years ended

December 31, 2020

and

2019

are summarized below:

					Weighted-
			Weighted-		Average		Aggregate
			Average		Remaining		Intrinsic
			Exercise		Contractual		Value
Option Awards	Shares		Price		Term (Years)		(thousands)
Outstanding at January 1, 2019		235,000	$	1.23		9.35	$	–
Granted		320,000	$	0.64		–	$	–
Exercised/cancelled		–		–		–		–
Forfeited or expired		–		–		–		–
Outstanding at December 31, 2019		555,000	$	0.89		8.88	$	–
Granted		–		–		–		–
Exercised		18,750	$	0.64		–	$	–
Forfeited or expired		106,250		–		–		–
Outstanding at December 31, 2020		430,000	$	0.90		7.87	$	8
Exercisable at December 31, 2020		281,250	$	0.90		7.87	$	8

The weighted-average grant-date fair value of stock option awards granted during the year ended

December 31, 2020

was

$0.00.

The total intrinsic value of stock option awards exercised during the years ended

December 31, 2020

and

2018

was

$3,000

and

$0.

The Company recognized

$34,000

and

$90,000

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

December 31, 2020

and

2019

, respectively. The recognized tax benefit on stock-based compensation expense related to stock options during the years ended

December 31, 2020

and

2019

, was approximately

$8,000

and

$22,000,

respectively.

As of

December 31, 2020

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

$41,000.

This expense is expected to be recognized over a weighted average period of approximately

2.0

years, and will be adjusted for changes in estimated forfeitures.

Restricted Stock -

2008

Plan

The restricted stock awards previously issued under the

2008

Plan vested during the

first

four

years following issuance at the rate of

25%

on each anniversary date of their issuance so long as the holder continues to be employed by the Company. Restricted stock granted under the

2008

Plan is measured at fair value on the date of the grant, based on the number of shares granted and the quoted price of the Company's common stock. The shares of stock are issued and value is recognized as compensation expense ratably over the requisite service period which generally is the award's vesting period. The Company did

not

issue restricted stock awards to its employees or Directors under the

2008

plan during the years ended

December 31, 2020

and

2019.

The following table summarizes the activity for restricted stock Awards during the years ended

December 31, 2020

and

2019

				Weighted-
				Average
				Grant Date
				Fair Value
	Shares			per Share
Unvested at January 1, 2019		1,000		$	1.36
Granted		–			–
Vested		(1,000	)		1.36
Forfeited		–			–
Unvested at December 31, 2019		–			–
Granted		–			–
Vested		–			–
Forfeited		–			–
Unvested at December 31, 2020		–		$	–

During the years ended

December 31, 2020

and

2019

, the Company recognized approximately

and

$1,200,

respectively, of stock-based compensation expense related to restricted stock. The recognized tax benefit on stock-based compensation expense related to restricted stock during the years ended

December 31, 2020

and

2019

was approximately

During the years ended

December 31, 2020

and

2019

, the total fair value of restricted stock vested was

and

$1,000,

respectively.

As of

December 31, 2020

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

$0.

Restricted Stock -

2018

Plan

The restricted stock awards previously issued under the

2018

Plan (like those under the

2008

Plan) vested during the

first

four

years following issuance at the rate of

25%

on each anniversary date of their issuance so long as the holder continues to be employed by the Company. Restricted stock granted under the

2018

Plan (like those under the

2008

Plan) is measured at fair value on the date of the grant, based on the number of shares granted and the quoted price of the Company's common stock. The shares of stock are issued and value is recognized as compensation expense ratably over the requisite service period which generally is the award's vesting period. In

2020

and

2019,

there were

restricted stock awards issued to its Directors.

The following table summarizes the activity for restricted stock awards during the year ended

December 31, 2020

and

2019:

				Weighted-
				Average
				Grant Date
				Fair Value
	Shares			per Share
Unvested at January 1, 2019		10,000		$	1.23
Granted		–			–
Vested		(10,000	)		1.23
Forfeited		–			–
Unvested at December 31, 2019		–			–
Granted		–			–
Vested		–			–
Forfeited		–			–
Unvested at December 31, 2020		–		$	–

During the years ended

December 31, 2020

and

2019

, the Company recognized approximately

and

$4,000,

respectively, of stock-based compensation expense related to restricted stock. The recognized tax benefit on stock based compensation expense related to restricted stock during the years ended

December 31, 2020

and

2019

was approximately

and

$1,000,

respectively.

During the years ended

December 31, 2020

and

2019

, the total fair value of restricted stock vested was

and

$7,000,

respectively.

As of

December 31, 2020

and

2019,

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

Inducement Plan Summary

During

2020,

the Company issued

200,000

inducement stock options outside the

2018

Plan.

Inducement Plan Stock option award activity for the year ended

December 31, 2020

is summarized below:

				Weighted-
			Weighted-	Average		Aggregate
			Average	Remaining		Intrinsic
			Exercise	Contractual		Value
Option Awards	Shares		Price	Term (Years)		(thousands)
Outstanding at December 31, 2019	–		–	–		–
Granted	200,000	$	0.85	9.67	$	60
Exercised	–		–	–		–
Forfeited or expired	–		–	–		–
Outstanding at December 31, 2020	200,000	$	0.85	9.67	$	60
Exercisable at December 31, 2020	–		–	–		–

The weighted-average grant-date fair value of stock option Awards granted during the year ended

December 31, 2020

was

$0.

The total intrinsic value of stock option Awards exercised during the year ended

December 31, 2020

was

$0.

The Company recognized

$7,000

and

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

December 31, 2020.

The recognized tax benefit on stock-based compensation expense related to stock options during the years ended

December 31, 2020,

was approximately

$2,000.

As of

December 31, 2020,

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

$71,000.

This expense is expected to be recognized over a weighted average period of approximately

4.0

years, and will be adjusted for changes in estimated forfeitures.

Stock Purchase Plans

2001,

SGRP adopted its

2001

Employee Stock Purchase Plan (the "

ESP Plan

"), which replaced its earlier existing plan, and its

2001

Consultant Stock Purchase Plan (the "

CSP Plan

"). These plans were each effective as of

June 1, 2001.

The ESP Plan allows employees of the Company, and the CSP Plan allows employees of the affiliates of the Company to purchase SGRP's Common Stock from SGRP without having to pay any brokerage commissions. On

August 8, 2002,

the Board approved a

15%

discount for employee purchases of Common Stock under the ESP Plan and recommended that its affiliates pay

15%

of the value of the stock purchased as a cash bonus for affiliate consultant purchases of Common Stock under the CSP Plan.

Note 12 - Segment Information

12 Months Ended

Dec. 31, 2020

Notes to Financial Statements

Segment Reporting Disclosure [Text Block]

12.

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 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):

	Year Ended December 31,
	2020			2019
Revenue, net:
United States	$	92,118		$	90,720
International		138,399			162,156
Total revenue	$	230,517		$	252,876

Operating income:
United States	$	1,876		$	2,818
International		7,846			7,373
Total operating income	$	9,722		$	10,191

Interest expense:
United States	$	650		$	613
International		40			433
Total interest expense	$	690		$	1,046

Other (income), net:
United States	$	8		$	(2	)
International		(250	)		(264	)
Total other (income), net	$	(242	)	$	(266	)

Income before income tax expense:
United States	$	1,218		$	2,207
International		8,056			7,204
Total income before income tax expense	$	9,274		$	9,411

Income tax expense:
United States	$	133		$	792
International		179			2,786
Total income tax expense	$	312		$	3,578

Net income:
United States	$	1,084		$	1,415
International		7,878			4,418
Total net income	$	8,962		$	5,833

Net income (loss) attributable to non-controlling interest:
United States	$	(883	)	$	(760	)
International		(4,712	)		(2,654	)
Total net income (loss) attributable to non-controlling interest	$	(5,595	)	$	(3,414	)


Net income attributable to SPAR Group, Inc.:
United States	$	202		$	655
International		3,165			1,764
Total net income attributable to SPAR Group, Inc.	$	3,367		$	2,419


Depreciation and amortization:
United States	$	1,620		$	1,642
International		510			548
Total depreciation and amortization	$	2,130		$	2,190


Capital expenditures:
United States	$	1,360		$	1,140
International		240			238
Total capital expenditures	$	1,600		$	1,378

There were

inter-company sales for

2020

2019

	December 31,
	2020		2019
Assets:
United States	$	31,675	$	24,927
International		52,354		54,608
Total assets	$	84,029	$	79,535

Geographic Data

(in thousands)

	Year Ended December 31,
	2020					2019
Net international revenue:			% of consolidated net revenue					% of consolidated net revenue
Brazil	$	49,940		21.7	%	$	65,942		26.1	%
South Africa		28,235		12.2			27,201		10.8
Mexico		22,679		9.8			23,324		9.2
China		12,401		5.4			12,993		5.1
Japan		9,273		4.0			11,469		4.5
India		8,589		3.7			8,813		3.5
Canada		6,294		2.7			9,059		3.6
Australia		988		0.4			3,087		1.2
Turkey		–		–			268		0.1
Total net international revenue	$	138,399		59.9	%	$	162,156		64.1	%

	Year Ended December 31,
	2020		2019
Long lived assets:
United States	$	4,809	$	4,957
International		2,487		3,954
Total long lived assets	$	7,296	$	8,911

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8924-108599

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Note 13 - Net Income Per Share

12 Months Ended

Dec. 31, 2020

Notes to Financial Statements

Earnings Per Share [Text Block]

13.

Net Income Per Share

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

	Year Ended December 31,
	2020		2019
Numerator:
Net income attributable to SPAR Group, Inc.	$	3,367	$	2,419

Denominator:
Shares used in basic net income per share calculation		21,110		20,916
Effect of diluted securities:
Stock options and unvested restricted shares		45		241
Shares used in diluted net income per share calculations		21,155		21,157

Basic net income per common share:	$	0.16	$	0.12
Diluted net income per common share:	$	0.16	$	0.11

Note 14 - Leases Obligations

12 Months Ended

Dec. 31, 2020

Notes to Financial Statements

Lessee, Operating Leases [Text Block]

14.

Lease Obligations

The Company is a lessee under certain operating leases for office space and equipment. Prior to adopting ASC

842,

the Company followed the lease accounting guidance as issued in ASC

840.

Under ASC

840,

the Company classified its leases as operating or capital leases based on evaluation of certain criteria of the lease agreement. For leases that contained rent escalations or rent holidays, ASC

840

requires that total rent expense during the lease term be recorded on a straight-line basis over the term of the lease and record the difference between the rents paid and the straight-line rent expense as deferred rent on the balance sheet. Any tenant improvement allowances received from the lessor would also be recorded as a reduction to rent expense over the term of the lease.

ASC

842

requires lessees to recognize leases on the balance sheet as a lease liability with a corresponding ROU, subject to certain permitted accounting policy elections.

Under ASC

842,

the SPAR Group determines, at the inception of the contract, whether the contract is or contains a lease based on whether the contract provides the SPAR Group the right to control the use of a physically distinct asset or substantially all of the capacity of an asset.

Many of SPAR's equipment leases are short-term or cancellable with notice. The SPAR's Group office space leases have remaining lease terms between

one

and approximately

eleven

years, many of which include

one

or more options to extend the term for periods thereafter. Certain leases contain options to terminate the lease early, which

may

include a penalty for exercising the option. Many of the termination options require notice within a specified period, after which the option is

longer available to SPAR if

not

exercised. The extension options and termination options

may

be exercised at the SPAR's Group sole discretion. The SPAR Group does

not

consider in the measurement of ROU assets and lease liabilities an option to extend or terminate a lease if the SPAR Group is

not

reasonably certain to exercise the option. As of

December 31, 2020

and

2019,

SPAR has

not

included any options to extend or terminate a lease in its measurement of ROU assets or lease liabilities.

The Company adopted ASC

842

at the beginning of the

first

quarter of

2019.

As a result of adopting the new standard, SPAR recognized ROU assets and liability of

$5.7

million. There was

adjustment to deferred taxes as a result of SPAR's adoption of ASC

842.

The adoption of ASC

842

did

not

have a material impact on SPAR's results of operations or cash flows, nor did it have an impact on any of SPAR's existing debt covenants.

Certain of the SPAR's Group leases include covenants that oblige the SPAR Group, at its sole expense, to repair and maintain the leased asset periodically during the lease term. The SPAR Group is

not

a party to any leases that contain residual value guarantees nor is SPAR a party to any leases that provide an option to purchase the underlying asset.

Many of the SPAR's Group office space leases include fixed and variable payments. Variable payments relate to real estate taxes, insurance, operating expenses, and common area maintenance, which are usually billed at actual amounts incurred proportionate to the SPAR's Group rented square feet of the building. Variable payments that do

not

depend on an index or rate are expensed by the SPAR Group as they are incurred and are

not

included in the measurement of the lease liability.

Some of the SPAR's Group leases contain both lease and non-lease components. Fixed and variable payments are allocated to each component relative to observable or estimated standalone prices. The SPAR Group measures its variable lease costs as the portion of variable payments that are allocated to lease components.

SPAR Group measures its lease liability for each leased asset as the present value of lease payments, as defined in ASC

842,

allocated to the lease component, discounted using an incremental borrowing rate specific to the underlying asset. The SPAR's Group ROU assets are equal to the lease liability, the SPAR Group estimates its incremental borrowing rate based on the interest rate the SPAR Group would incur to borrow an amount equal to the lease payments on a collateralized basis over a similar term in a similar economic environment.

The components of the SPAR's Group lease expenses for the year ended

December 31, 2020

and

2019,

which are included in the consolidated income statement, are as follows (in thousands):

		Year Ended		Year Ended
Lease Costs	Classification	December 31, 2020		December 31, 2019
Operating lease cost	Selling, General and Administrative Expense	$	3,002	$	2,030
Short-term lease cost	Selling, General and Administrative Expense		216		85
Variable costs	Selling, General and Administrative Expense		56		290
Total lease cost		$	3,274	$	2,405

Supplemental cash flow information related to SPAR's leases for the years ended

December 31, 2020

and

2019

is as follows (in thousands):

		Year Ended		Year Ended
		December 31, 2020		December 31, 2019
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows from operating leases	$	3,232	$	1,980

Right-of-use assets obtained in exchange for lease obligations
Operating leases (a)	$	368	$	6,928

(a) Amounts for the year ended

December 31, 2019

include the transition adjustment for the adoption of ASU

2016

02.

Leases		December 31, 2020		December 31, 2019
Assets:
Operating lease right-of-use assets	$	2,900	$	4,948
Liabilities:
Current portion of operating lease liabilities	$	1,398	$	2,828
Non-current portion of operating lease liabilities		1,502		2,120
Total operating lease liabilities	$	2,900	$	4,948

Weighted average remaining lease term - operating leases (in years)		2.95		5.9
Weighted average discount rate - operating leases		9.9%		8.9%

December 31, 2020,

SPAR had the following maturities of lease liabilities related to office space and equipment, all of which are under non-cancellable operating leases (in thousands):

For the Year Ended December 31,	Amount
2021	$	1,550
2022		781
2023		331
2024		246
2025		392
Thereafter		142
Total future operating lease liability		3,443
Less: amount representing interest		543
Present value of operating lease liabilities	$	2,900

Note 15 - Subsequent Events	12 Months Ended
Note 15 - Subsequent Events	Dec. 31, 2020
Notes to Financial Statements
Subsequent Events [Text Block]	15. Subsequent Events Appointment of President and Chief Executive Officer (" CEO ") of SPAR On February 16, 2021, SPAR Group, Inc. issued a Press Release (the " Release ") announcing the appointment and election of Mike Matacunas on February 4, 2021, as the Company's new President and Chief Executive Officer (the " CEO ") pursuant to the action of SPAR Group's Board of Directors (the " Board "), and his appointment and election as a Director of SPAR Group, Inc. by the independent Directors of SGRP. Mr. Matacunas commenced his role on February 22, 2021. In this role, Mr. Matacunas will be responsible for setting global strategy, overseeing operations and growing a business with more than 20,000 merchandising specialists. Mr. Matacunas will be both an Executive and an Officer (as defined in SGRP's By-Laws) and will report directly to the Board. He also was elected to the Board as a Director. North Mill (NM) Loan Modification On March 22, 2021, NM Loan Parties and NM executed and delivered a Second Modification Agreement entered in as of March 22, 2021, and effective as of April 1, 2021 ( the " Modification Agreement "), pursuant to which NM and the NM Loan Parties agreed to extend the NM Loan Agreements from April 10, 2022 to October 10, 2023, and increased the amounts of the credit facilities for SMF to $16.5 (USD) million in the USA while the SCC facility remained at $1.5 (CDN) million in Canada; in addition, the Modification Agreement increased SMF's borrowing base availability for unbilled receivables to up to 70% permanently, and increased the unbilled cap for SMF to $5.5 (USD) million from $4.5 (USD) million. The Restated US Note and Restated Canadian Note (together, the " NM Notes ") will require the NM Borrowers to pay interest on the loans thereunder equal to: (A) Prime Rate designated by Wells Fargo Bank, plus; (B) one hundred twenty-five basis points ( 0.95% ) or a minimum of 5.25%. In addition, the Company continues to pay a facility fee to NM of 0.8% decreased from 1.5% for the first $10,5 million loan balance, or $84,000 per year, over the term of the agreement, plus a $15,000 one -time fee for each incremental $1 million increase in loan balance up to $16.5 million. Additionally, the early termination fee has decreased from 1% to 0.85% of on the advance limit. Loan to Majority Shareholders On March 25, 2021, the Company has entered a short-term loan agreement with Mr. William H. Bartels, for the total amount of $100,000. The loan shall bear interest at a fixed annual rate equal to 2% per annum through the maturity date of May 25, 2021. After the maturity date, all outstanding obligations shall bear interest until paid in full at the fixed annual rate equal to 6% per annum, compounded monthly. Mr. Bartels has agreed to secure the obligations with equivalent shares of common stock issued by SPAR Group, Inc.

Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2020

Notes to Financial Statements

SEC Schedule, 12-09, Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]

SPAR Group, Inc. and Subsidiaries

Schedule II – Valuation and Qualifying Accounts

(In thousands)

	Balance at Beginning of Period (3)		(Recovered From)/Charged to Costs and Expenses		Deductions(1,2)		Balance at End of Period
Year Ended December 31, 2020

Deducted from asset accounts:
Allowance for doubtful accounts	$	438		330		205	$	563
Valuation allowance for deferred tax asset		2,511		44		2,158		397

Year Ended December 31, 2019

Deducted from asset accounts:
Allowance for doubtful accounts	$	533		83		178	$	438
Valuation allowance for deferred tax asset		2,450		61		–		2,511

(

) Uncollectible accounts written off, net of recoveries

(

) Valuation allowance amounts released

(

) Beginning balance updated to reflect Immaterial Revision to the consolidated financial statements as described further in Note

The valuation allowance for deferred tax asset line item disclosure has been included within this table with the balance at the end of the period updated to reflect the revision in the valuation allowance consistent with the description in Note

Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2020

Accounting Policies [Abstract]

Consolidation, Policy [Policy Text Block]

Principles of Consolidation

The Company consolidates its

100%

owned subsidiaries and all of its

51%

owned joint venture subsidiaries in accordance with the provisions required by the Consolidation Topic

810

of the Financial Accounting Standards Board ("

FASB

") Accounting Standards Codification ("

ASC

"). All significant intercompany accounts and transactions have been eliminated.

Immaterial Revision [Policy Text Block]

Immaterial Revision

2020,

an error was identified in the Company's deferred tax table within the income tax footnote in the

2019

consolidated financial statements. As a result, deferred tax assets from net operating loss carryforwards as of

December 31, 2019

were understated by

$2.2

million, and the Company's valuation allowance was understated by the same amount. These immaterial adjustments to the disclosures had

effect on the consolidated balance sheets, statements of operations and comprehensive income, equity and cash flows for any periods presented.

The correction relates to the Company's Brazil subsidiary. See Note

for further details.

Consolidation, Variable Interest Entity, Policy [Policy Text Block]

Accounting for Joint Venture

Subsidiarie

For the Company's less than wholly owned subsidiaries, the Company

first

analyzes to determine if a joint venture subsidiary is a variable interest entity (a "

VIE

") in accordance with ASC

810

Based on the Company's analysis for each of its

51%

49%

not

redeemable by the equity holders and are presented as part of permanent equity. Income and losses are allocated to the non-controlling interest holder based on its economic ownership percentage.

Use of Estimates, Policy [Policy Text Block]

Use of Estimates

The preparation of the consolidated financial statements in conformity with accounting principles generally accepted in the US ("

GAAP

Cash and Cash Equivalents, Policy [Policy Text Block]

Cash Equivalents

The Company considers all highly liquid short-term investments with original maturities of

three

months or less at the time of acquisition to be cash equivalents. Cash equivalents are stated at cost, which approximates fair value.

Concentration Risk, Credit Risk, Policy [Policy Text Block]

Concentration of Credit Risk

The Company maintains cash balances with high quality financial institutions and periodically evaluates the creditworthiness of such institutions and believes that the Company is

not

exposed to significant credit risk.

Revenue [Policy Text Block]

Revenue Recognition

The Company records revenue from contracts with its customers through the execution of a Master Service Agreement ("

MSA

") that are effectuated through individual Statements of Work ("

SOW

" and with the applicable MSA collectively a "

Contract

five

All of the Company's Contracts with customers have a duration of

one

year or less, with over

90%

being completed in less than

Receivable [Policy Text Block]

Unbilled Accounts Receivable

Unbilled accounts receivable represents services performed but

not

billed and are included as accounts receivable.

Doubtful Accounts and Credit Risks

$563,000

and

$438,000

December 31, 2020

, and

2019

, respectively. Bad debt expense was

$330,000

and

$83,000

for the years ended

December 31, 2020

and

2019

, respectively.

Lessee, Leases [Policy Text Block]

Leases

The Company's Right-of-use ("

ROU

not

have an implicit borrowing rate, the Company's incremental borrowing rate is based on the information available at commencement date in determining the present value of lease payments. Leases

may

Property, Plant and Equipment, Policy [Policy Text Block]

Property and Equipment and Depreciation

Property and equipment, including leasehold improvements, are stated at cost. Depreciation is calculated on a straight-line basis over estimated useful lives of the related assets, which range from

three

seven

December 31, 2020

and

2019

(including amortization of capitalized software as described below) was

$1.7

million.

Internal Use Software, Policy [Policy Text Block]

Internal Use Software Development Costs

not

three

years on a straight-line basis.

The Company capitalized

$1.0

million of costs related to software developed for internal use in both

2020

and

2019

, and recognized approximately

$1.2

and

$1.3

million of amortization of capitalized software for the years ended

December 31, 2020

and

2019

, respectively.

Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]

Impairment of

Long-Lived

Assets

may

not

may

have to record an impairment to reduce the net book value of such individual asset.

Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]

Goodwill

may

Goodwill is subject to annual impairment tests and interim impairment tests if impairment indicators are present. The impairment tests require the Company to

first

assess qualitative factors to determine whether it is necessary to perform a quantitative goodwill impairment test. The Company is

not

required to calculate the fair value of a reporting unit unless it determines, based on a qualitative assessment, that it is more likely than

not

that its fair value is less than its carrying amount. If it is determined that it is more likely than

not,

or if the Company elects

not

one

of the domestic reporting units, as of

December 31, 2020

and

2019

. Based on the results of this test,

impairment loss was recognized.

Share-based Payment Arrangement [Policy Text Block]

Accounting for Share Based Compensation

December 31, 2020

and

2019

was

$136,000

and

$235,000,

respectively.

Fair Value Measurement, Policy [Policy Text Block]

Fair Value Measurements

three

-tiered approach. Fair value measurements are classified and disclosed in

one

of the following

three

categories:

●

Level

– Unadjusted quoted prices in active markets that are accessible at the measurement date for identical assets or liabilities;

●

Level

– Quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are

not

active, and model-derived valuations in which significant inputs and significant value drivers are observable in active markets; and

●

Level

– Prices or valuation techniques where little or

market data is available that requires inputs significant to the fair value measurement and unobservable.

) at

December 31, 2020

and

2019

. The carrying value of the Company's long-term debt with variable interest rates approximates fair value based on instruments with similar terms (Level

Income Tax, Policy [Policy Text Block]

Accounting for Income Taxes

not

be realized.

The calculation of income taxes involves dealing with uncertainties in the application of complex tax regulations. The Company recognizes liabilities for uncertain tax positions based on a

two

-step process. The

first

step involves evaluating the tax position for recognition by determining if the weight of available evidence indicates that it is more likely than

not

that the position will be sustained on audit, including resolution of related appeals or litigation processes, if any. The

second

step involves estimating and measuring the tax benefit as the largest amount that is more than

50%

not

Earnings Per Share, Policy [Policy Text Block]

Net Income Per Share

Foreign Currency Transactions and Translations Policy [Policy Text Block]

Translation of Foreign Currencies

New Accounting Pronouncements, Policy [Policy Text Block]

New

Accounting Pronouncements

Recently Adopted

August 2018,

the FASB issued ASU

2018

which eliminates, adds and modifies certain fair value measurement disclosures. The ASU is effective for annual reporting periods beginning after

December 15, 2019,

including interim reporting periods within those annual periods, with early adoption permitted. The adoption of the standard did

not

have a material impact to the consolidated financial statements.

January 2017,

the FASB issued ASU

2017

simplifying the accounting for goodwill impairment for all entities. The new guidance eliminates the requirement to calculate the implied fair value of goodwill (Step

of the current

two

-step goodwill impairment test under ASC

350

). Instead, entities will record an impairment charge based on the excess of a reporting unit's carrying amount over its fair value (Step

of the current

two

-step goodwill impairment test). The ASU is effective prospectively for reporting periods beginning after

December 15, 2019,

with early adoption permitted for annual and interim goodwill impairment testing dates after

January 1, 2017.

The adoption of this standard did

not

have a material impact on the goodwill impairment testing process or the consolidated financial statements.

Not

Yet Adopted

December 2019,

the FASB issued ASU

2019

simplifying various aspects related to the accounting for income taxes. The guidance removes exceptions to the general principles in Topic

740

December 15, 2020,

including interim reporting periods within those annual periods, with early adoption permitted. The Company does

not

expect the adoption of the new guidance to have a material impact on the consolidated financial statements and related disclosures.

June 2016,

the FASB issued ASU

No.

2016

13,

“Financial Instruments (Topic

326

) Credit Losses”. Topic

326

changes the impairment model for most financial assets and certain other instruments. Under the new standard, entities holding financial assets and net investment in leases that are

not

326

is effective as of

January 1, 2020,

although in

November 2019,

the FASB delayed the effective date until fiscal years beginning after

December 15, 2022

for SEC filers eligible to be smaller reporting companies under the SEC's definition, as well as private companies and

not

-for-profit entities. The Company qualifies as a smaller reporting company under the SEC's definition. Early adoption is permitted. The Company is currently evaluating the impact of Topic

326

on its consolidated balance sheets, statements of operations, statements of cash flows and related disclosures.

Novel Coronavirus (COVID-19) Outbreak [Policy Text Block]

Novel Coronavirus

(COVID-

) Outbreak

March 2020,

the World Health Organization declared the novel strain of Coronavirus (COVID-

) a global pandemic and recommended containment and mitigation measures worldwide. The full impact of the COVID-

In the USA, many of our clients have been affected by business closure and stay at home orders, which has hampered our ability to perform in-store services since

March 2020.

While the COVID-

pandemic has

not

had any material unfavorable effects in our financial results for the year ended

December 31, 2020,

pandemic on all aspects of our business and

may

take further actions as

may

be required by federal, state or local authorities, or that we determine are in the best interests of our employees, customers and partners. As the conditions surrounding the COVID-

March 27, 2020,

December 31, 2020,

we have elected to defer the employer-paid portion of social security taxes of

$1.3

million, which is included in "Accrued expenses and other liabilities" in the Consolidated Balance Sheets.

Note 1 - Business and Organization (Tables)

12 Months Ended

Dec. 31, 2020

Notes Tables

Equity Ownership Of Subsidiaries [Table Text Block]

Primary Territory	SPAR Percentage Ownership	Principal Office Location
Domestic
United States of America	100%	Auburn Hills, Michigan
National Merchandising Services, LLC (NMS)	51%	Fayetteville, Georgia
Resource Plus of North Florida, Inc. (RPI)	51%	Jacksonville, Florida
International
Japan	100%	Tokyo, Japan
Canada	100%	Vaughan, Ontario, Canada
South Africa	51%	Durban, South Africa
India	51%	New Delhi, India
Australia	51%	Melbourne, Australia
China	51%	Shanghai, China
Mexico	51%	Mexico City, Mexico
Turkey	51%	Istanbul, Turkey
Brazil	51%	Sao Paulo, Brazil

Note 3 - Supplemental Balance Sheet Information (in Thousands) (Tables)

12 Months Ended

Dec. 31, 2020

Notes Tables

Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]

	December 31,
Accounts receivable, net, consists of the following:	2020			2019

Trade	$	37,502		$	38,558
Unbilled		7,369			8,423
Non-trade		2,606			2,756
		47,477			49,737
Less allowance for doubtful accounts		(563	)		(438	)
Accounts Receivable, net	$	46,914		$	49,299

Schedule Of Property Plant And Equipment [Table Text Block]

	December 31,
Property and equipment consist of the following:	2020			2019

Equipment	$	4,322		$	4,062
Furniture and fixtures		2,307			2,319
Leasehold improvements		326			308
Capitalized software development costs		14,680			13,549
		21,635			20,238
Less accumulated depreciation and amortization		(18,840	)		(17,390	)
Property and equipment, net	$	2,795		$	2,848

Schedule of Goodwill [Table Text Block]

	United States		International			Total
Goodwill:
Balance December 31, 2019	$	3,150	$	634		$	3,784
Change in goodwill due to impact of foreign currency		–		(24	)		(24	)
Balance December 31, 2020	$	3,150	$	610		$	3,760

Schedule of Finite-Lived Intangible Assets [Table Text Block]

	December 31,
Intangible assets consist of the following:	2020			2019

Customer contracts and lists	$	2,731		$	2,731
Trade names		900			900
Patents		870			870
Non compete		520			520
		5,021			5,021
Less accumulated amortization		(2,766	)		(2,225	)
Intangible assets, net	$	2,255		$	2,796

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]

Year	Amount
2021		508
2022		419
2023		280
2024		218
2025		133
Thereafter		697
Total	$	2,255

Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]

	December 31,
Accrued expenses and other current liabilities:	2020		2019

Taxes payable	$	6,053	$	2,788
Accrued salaries and wages		7,632		9,248
Accrued accounting and legal expenses		1,389		1,944
Litigation settlement		650		1,200
Accrued third party labor		1,795		2,010
Other		1,226		1,358
Accrued expenses and other current liabilities	$	18,745	$	18,548

Note 4 - Credit Facilities (Tables)

12 Months Ended

Dec. 31, 2020

Notes Tables

Schedule of Debt [Table Text Block]

	Interest Rate as of
	December 31, 2020			2021		2022		2023		2024		2025
USA - North Mill Capital		6.75	%		8,262		–		–		–		–
USA - Fifth Third Bank		3.60	%		–		–		–		–		–
USA - Resource Plus Sellers		1.85	%		300		300		700		–		–
Australia - National Australia Bank		6.56	%		154		–		–		–		–
China - Industrial Bank		4.65	%		460		–		–		–		–
China - CCB Bank		4.25	%		153		–		–		–		–
Mexico - Ve Por Mas		8.00	%		–		–		–		–		–
Total				$	9,329	$	300	$	700	$	-	$	-

Credit And Debt Facilities Unused Availability [Table Text Block]

	December 31, 2020		December 31, 2019
Unused Availability:
United States	$	10,238	$	3,694
Mexico		262		–
Australia		463		423
Brazil		–		49
Total Unused Availability	$	10,963	$	4,166

Note 5 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2020

Notes Tables

Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]

	Year Ended December 31,
	2020		2019
Domestic	$	1,218	$	2,207
Foreign		8,056		7,204
Total:	$	9,274	$	9,411

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

	Year Ended December 31,
	2020			2019
Current:
Federal	$	474		$	357
Foreign		(219	)		2,397
State		35			139

Deferred:
Federal		(81	)		691
Foreign		(7	)		(138	)
State		110			132
Net expense	$	312		$	3,578

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	Year Ended December 31,
	2020			Rate			2019			Rate
Provision for income taxes at federal statutory rate	$	1,947			21.0	%	$	1,976			21.0	%
State income taxes, net of federal benefit		144			1.6	%		214			2.3	%
Permanent differences		56			0.6	%		251			2.6	%
Foreign tax rate differential		112			1.2	%		717			7.6	%
GILTI tax		344			3.7	%		527			5.6	%
2018 and 2019 impact of high tax exception		(545	)		-5.9	%		–			0.0	%
Brazil deferred tax allowance release		(2,158	)		-23.3	%		–			0.0	%
Other		412			-4.4	%		(107	)		-1.1	%
Net expense	$	312			3.3	%	$	3,578			38.0	%

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

Deferred taxes consist of the following (in thousands):	December 31,
	2020			2019
Deferred tax assets:
Net operating loss carry forwards	$	1,158		$	2,875
Federal Research and Development Credit		240			240
Deferred revenue		–			43
Accrued payroll		–			88
Payroll taxes payable		328			–
Outside basis in domestic partnership		92			–
Allowance for doubtful accounts and other receivable		77			18
Share-based compensation expense		434			524
Foreign subsidiaries		2,978			932
Depreciation		16			573
Right to use assets		3,049			1,730
Other		315			485
Valuation allowance		(397	)		(2,511	)
Total deferred tax assets		8,290			4,997

Deferred tax liabilities:
Goodwill & Intangible assets of subsidiaries		558			879
Capitalized software development costs		482			505
Right To Use Liabilities		3,049			1,730
Total deferred tax liabilities		4,089			3,114
Net deferred taxes	$	4,201		$	1,883

Summary of Income Tax Contingencies [Table Text Block]

	Year Ended December 31,
	2020		2019
Beginning balance	$	8	$	101
Current year provision		5		-
Removal for tax provisions of prior years		-		(93	)
Ending balance	$	13	$	8

Schedule Of Tax Reserves [Table Text Block]

	Taxes		Interest		Penalty		Total Tax Liability
Domestic
State	$	13	$	6	$	1	$	20
Federal		–		–		–		–
International		–		–		–		–
Total reserve	$	13	$	6	$	1	$	20

Note 10 - Related Party Transactions (Tables)

12 Months Ended

Dec. 31, 2020

Notes Tables

	Year Ended December 31,
	2020		2019
Services provided by affiliates:
National Store Retail Services (NSRS)	$	4,805	$	5,586
Office lease expenses (RJ Holdings)		1,187		724
Vehicle rental expenses (MCPT)		1,143		1,175
Office and vehicle rental expenses (MHT)		271		281
Consulting and administrative fees (SPARFACTS)		210		42
Legal services (KMSA)		93		123
Office and vehicle rental expenses (MPT)		56		64
Warehouse rental (JFMD)		50		52
Consulting and administrative services (CON)		34		130
Office lease expenses (Mr. Burdekin)		24		24
Total services provided by affiliates	$	7,873	$	8,201

Due to affiliates consists of the following (in thousands):	December 31,
	2020		2019
Loans to local investors:
China (included in Other Receivables)	$	613	$	-

Loans from local investors:(1)
China	$	1,746	$	2,271
Mexico		623		623
Australia		586		467
South Africa		415		635
Resource Plus		266		531
Brazil		139		139
Total due to affiliates	$	3,775	$	4,666

Note 11 - Stock Based Compensation and Other Plans (Tables)

12 Months Ended

Dec. 31, 2020

Notes Tables

Share-based Payment Arrangement, Option, Activity [Table Text Block]

					Weighted-
			Weighted-		Average		Aggregate
			Average		Remaining		Intrinsic
			Exercise		Contractual		Value
Option Awards	Shares		Price		Term (Years)		(thousands)
Outstanding at January 1, 2019		3,044,927	$	1.01		4.55	$	103
Granted		–		–		–		–
Exercised/cancelled		804,580	$	0.44		–	$	–
Forfeited or expired		13,136		–		–		–
Outstanding at December 31, 2019		2,227,211	$	1.22		4.83	$	452
Granted		–		–		–		–
Exercised		57,500	$	1.00		–	$	–
Forfeited or expired		711,775		–		–		–
Outstanding at December 31, 2020		1,457,936	$	1.31		3.63	$	113
Exercisable at December 31, 2020		1,367,936	$	1.33		3.45	$	101

					Weighted-
			Weighted-		Average		Aggregate
			Average		Remaining		Intrinsic
			Exercise		Contractual		Value
Option Awards	Shares		Price		Term (Years)		(thousands)
Outstanding at January 1, 2019		235,000	$	1.23		9.35	$	–
Granted		320,000	$	0.64		–	$	–
Exercised/cancelled		–		–		–		–
Forfeited or expired		–		–		–		–
Outstanding at December 31, 2019		555,000	$	0.89		8.88	$	–
Granted		–		–		–		–
Exercised		18,750	$	0.64		–	$	–
Forfeited or expired		106,250		–		–		–
Outstanding at December 31, 2020		430,000	$	0.90		7.87	$	8
Exercisable at December 31, 2020		281,250	$	0.90		7.87	$	8

				Weighted-
			Weighted-	Average		Aggregate
			Average	Remaining		Intrinsic
			Exercise	Contractual		Value
Option Awards	Shares		Price	Term (Years)		(thousands)
Outstanding at December 31, 2019	–		–	–		–
Granted	200,000	$	0.85	9.67	$	60
Exercised	–		–	–		–
Forfeited or expired	–		–	–		–
Outstanding at December 31, 2020	200,000	$	0.85	9.67	$	60
Exercisable at December 31, 2020	–		–	–		–

Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]

	2020			2019
Expected volatility		0.0	%		39.0	%
Expected dividend yields		0.0	%		0.0	%
Expected term (in years)		2			3
Risk free interest rate		0.0	%		2.3	%
Expected forfeiture rate		0.0	%		5.0	%

Share-based Payment Arrangement, Restricted Stock and Restricted Stock Unit, Activity [Table Text Block]

				Weighted-
				Average
				Grant Date
				Fair Value
	Shares			per Share
Unvested at January 1, 2019		1,000		$	1.36
Granted		–			–
Vested		(1,000	)		1.36
Forfeited		–			–
Unvested at December 31, 2019		–			–
Granted		–			–
Vested		–			–
Forfeited		–			–
Unvested at December 31, 2020		–		$	–

				Weighted-
				Average
				Grant Date
				Fair Value
	Shares			per Share
Unvested at January 1, 2019		10,000		$	1.23
Granted		–			–
Vested		(10,000	)		1.23
Forfeited		–			–
Unvested at December 31, 2019		–			–
Granted		–			–
Vested		–			–
Forfeited		–			–
Unvested at December 31, 2020		–		$	–

Note 12 - Segment Information (Tables)

12 Months Ended

Dec. 31, 2020

Notes Tables

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

	Year Ended December 31,
	2020			2019
Revenue, net:
United States	$	92,118		$	90,720
International		138,399			162,156
Total revenue	$	230,517		$	252,876

Operating income:
United States	$	1,876		$	2,818
International		7,846			7,373
Total operating income	$	9,722		$	10,191

Interest expense:
United States	$	650		$	613
International		40			433
Total interest expense	$	690		$	1,046

Other (income), net:
United States	$	8		$	(2	)
International		(250	)		(264	)
Total other (income), net	$	(242	)	$	(266	)

Income before income tax expense:
United States	$	1,218		$	2,207
International		8,056			7,204
Total income before income tax expense	$	9,274		$	9,411

Income tax expense:
United States	$	133		$	792
International		179			2,786
Total income tax expense	$	312		$	3,578

Net income:
United States	$	1,084		$	1,415
International		7,878			4,418
Total net income	$	8,962		$	5,833

Net income (loss) attributable to non-controlling interest:
United States	$	(883	)	$	(760	)
International		(4,712	)		(2,654	)
Total net income (loss) attributable to non-controlling interest	$	(5,595	)	$	(3,414	)


Net income attributable to SPAR Group, Inc.:
United States	$	202		$	655
International		3,165			1,764
Total net income attributable to SPAR Group, Inc.	$	3,367		$	2,419


Depreciation and amortization:
United States	$	1,620		$	1,642
International		510			548
Total depreciation and amortization	$	2,130		$	2,190


Capital expenditures:
United States	$	1,360		$	1,140
International		240			238
Total capital expenditures	$	1,600		$	1,378

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

	December 31,
	2020		2019
Assets:
United States	$	31,675	$	24,927
International		52,354		54,608
Total assets	$	84,029	$	79,535

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

	Year Ended December 31,
	2020					2019
Net international revenue:			% of consolidated net revenue					% of consolidated net revenue
Brazil	$	49,940		21.7	%	$	65,942		26.1	%
South Africa		28,235		12.2			27,201		10.8
Mexico		22,679		9.8			23,324		9.2
China		12,401		5.4			12,993		5.1
Japan		9,273		4.0			11,469		4.5
India		8,589		3.7			8,813		3.5
Canada		6,294		2.7			9,059		3.6
Australia		988		0.4			3,087		1.2
Turkey		–		–			268		0.1
Total net international revenue	$	138,399		59.9	%	$	162,156		64.1	%

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

	Year Ended December 31,
	2020		2019
Long lived assets:
United States	$	4,809	$	4,957
International		2,487		3,954
Total long lived assets	$	7,296	$	8,911

Note 13 - Net Income Per Share (Tables)

12 Months Ended

Dec. 31, 2020

Notes Tables

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

	Year Ended December 31,
	2020		2019
Numerator:
Net income attributable to SPAR Group, Inc.	$	3,367	$	2,419

Denominator:
Shares used in basic net income per share calculation		21,110		20,916
Effect of diluted securities:
Stock options and unvested restricted shares		45		241
Shares used in diluted net income per share calculations		21,155		21,157

Basic net income per common share:	$	0.16	$	0.12
Diluted net income per common share:	$	0.16	$	0.11

Note 14 - Leases Obligations (Tables)

12 Months Ended

Dec. 31, 2020

Notes Tables

Lease, Cost [Table Text Block]

		Year Ended		Year Ended
Lease Costs	Classification	December 31, 2020		December 31, 2019
Operating lease cost	Selling, General and Administrative Expense	$	3,002	$	2,030
Short-term lease cost	Selling, General and Administrative Expense		216		85
Variable costs	Selling, General and Administrative Expense		56		290
Total lease cost		$	3,274	$	2,405

Lessee, Operating Lease, Cash Flows [Table Text Block]

		Year Ended		Year Ended
		December 31, 2020		December 31, 2019
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows from operating leases	$	3,232	$	1,980

Right-of-use assets obtained in exchange for lease obligations
Operating leases (a)	$	368	$	6,928

Operating Lease, Leases Asset and Liability [Table Text Block]

Leases		December 31, 2020		December 31, 2019
Assets:
Operating lease right-of-use assets	$	2,900	$	4,948
Liabilities:
Current portion of operating lease liabilities	$	1,398	$	2,828
Non-current portion of operating lease liabilities		1,502		2,120
Total operating lease liabilities	$	2,900	$	4,948

Weighted average remaining lease term - operating leases (in years)		2.95		5.9
Weighted average discount rate - operating leases		9.9%		8.9%

Lessee, Operating Lease, Liability, Maturity [Table Text Block]

For the Year Ended December 31,	Amount
2021	$	1,550
2022		781
2023		331
2024		246
2025		392
Thereafter		142
Total future operating lease liability		3,443
Less: amount representing interest		543
Present value of operating lease liabilities	$	2,900

Schedule II - Valuation and Qualifying Accounts (Tables)

12 Months Ended

Dec. 31, 2020

Notes Tables

Valuation and Qualifying Accounts Disclosure [Table Text Block]

	Balance at Beginning of Period (3)		(Recovered From)/Charged to Costs and Expenses		Deductions(1,2)		Balance at End of Period
Year Ended December 31, 2020

Deducted from asset accounts:
Allowance for doubtful accounts	$	438		330		205	$	563
Valuation allowance for deferred tax asset		2,511		44		2,158		397

Year Ended December 31, 2019

Deducted from asset accounts:
Allowance for doubtful accounts	$	533		83		178	$	438
Valuation allowance for deferred tax asset		2,450		61		–		2,511

Note 1 - Business and Organization (Details Textual)	12 Months Ended
Note 1 - Business and Organization (Details Textual)	Dec. 31, 2020
Number of Countries in which Entity Operates	10
Number of Reportable Segments	2

Note 1 - Business and Organization - Percentage of the Company's Equity Ownership (Details)	Dec. 31, 2020
MICHIGAN
Majority Interest Ownership Percentage By Parent	100.00%
Georgia [Member]
Majority Interest Ownership Percentage By Parent	51.00%
FLORIDA
Majority Interest Ownership Percentage By Parent	51.00%
JAPAN
Majority Interest Ownership Percentage By Parent	100.00%
CANADA
Majority Interest Ownership Percentage By Parent	100.00%
SOUTH AFRICA
Majority Interest Ownership Percentage By Parent	51.00%
INDIA
Majority Interest Ownership Percentage By Parent	51.00%
AUSTRALIA
Majority Interest Ownership Percentage By Parent	51.00%
CHINA
Majority Interest Ownership Percentage By Parent	51.00%
MEXICO
Majority Interest Ownership Percentage By Parent	51.00%
TURKEY
Majority Interest Ownership Percentage By Parent	51.00%
BRAZIL
Majority Interest Ownership Percentage By Parent	51.00%

Note 2 - Summary of Significant Accounting Policies (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Deferred Tax Assets, Operating Loss Carryforwards, Total	$ 1,158,000	$ 2,875,000
Accounts Receivable, Allowance for Credit Loss, Ending Balance	563,000	438,000
Accounts Receivable, Credit Loss Expense (Reversal)	330,000	83,000
Depreciation, Amortization and Accretion, Net, Total	1,700,000	1,700,000
Capitalized Computer Software, Gross	1,000,000	1,000,000
Capitalized Computer Software, Amortization	1,200,000	1,300,000
Goodwill, Impairment Loss	0	0
Share-based Payment Arrangement, Expense	136,000	235,000
Deferred Tax Assets, Valuation Allowance, Total	397,000	2,511,000
Accrued Expenses and Other Current Liabilities [Member]
Accrual for Taxes Other than Income Taxes	$ 1,300,000
Computer Software, Intangible Asset [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	3 years
Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)	3 years
Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)	7 years
Revision of Prior Period, Error Correction, Adjustment [Member]
Deferred Tax Assets, Operating Loss Carryforwards, Total		2,200,000
Deferred Tax Assets, Valuation Allowance, Total		$ 2,200,000

Note 3 - Supplemental Balance Sheet Information (in Thousands) (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Finite-Lived Intangible Assets, Gross, Total	$ 5,021,000	$ 5,021,000
Customer Contracts And Lists [Member]
Finite-Lived Intangible Assets, Gross, Total	2,731,000	2,731,000
Amortization of Intangible Assets, Total	$ 534,000	$ 476,000
Customer Contracts And Lists [Member] \| Minimum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	5 years
Customer Contracts And Lists [Member] \| Maximum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	25 years

Note 3 - Supplemental Balance Sheet Information (in Thousands) - Accounts Receivable (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Accounts receivable	$ 47,477	$ 49,737
Less allowance for doubtful accounts	(563)	(438)
Accounts Receivable, net	46,914	49,299
Trade Accounts Receivable [Member]
Accounts receivable	37,502	38,558
Unbilled [Member]
Accounts receivable	7,369	8,423
Non-Trade [Member]
Accounts receivable	$ 2,606	$ 2,756

Note 3 - Supplemental Balance Sheet Information (in Thousands) - Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Property and equipment	$ 21,635	$ 20,238
Less accumulated depreciation and amortization	(18,840)	(17,390)
Property and equipment, net	2,795	2,848
Equipment [Member]
Property and equipment	4,322	4,062
Furniture and Fixtures [Member]
Property and equipment	2,307	2,319
Leaseholds and Leasehold Improvements [Member]
Property and equipment	326	308
Software Development [Member]
Property and equipment	$ 14,680	$ 13,549

Note 3 - Supplemental Balance Sheet Information (in Thousands) - Goodwill Rollforward (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2020 USD ($)
Balance	$ 3,784
Change in goodwill due to impact of foreign currency	24
Balance	3,760
UNITED STATES
Balance	3,150
Change in goodwill due to impact of foreign currency
Balance	3,150
International [Member]
Balance	634
Change in goodwill due to impact of foreign currency	24
Balance	$ 610

Note 3 - Supplemental Balance Sheet Information (in Thousands) - Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Finite-Lived Intangible Assets, Gross, Total	$ 5,021	$ 5,021
Less accumulated amortization	(2,766)	(2,225)
Intangible assets, net	2,255	2,796
Customer Contracts And Lists [Member]
Finite-Lived Intangible Assets, Gross, Total	2,731	2,731
Trade Names [Member]
Finite-Lived Intangible Assets, Gross, Total	900	900
Patents [Member]
Finite-Lived Intangible Assets, Gross, Total	870	870
Noncompete Agreements [Member]
Finite-Lived Intangible Assets, Gross, Total	$ 520	$ 520

Note 3 - Supplemental Balance Sheet Information (in Thousands) - Annual Amortization Expense (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
2021	$ 508
2022	419
2023	280
2024	218
2025	133
Thereafter	697
Total	$ 2,255	$ 2,796

Note 3 - Supplemental Balance Sheet Information (in Thousands) - Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Taxes payable	$ 6,053	$ 2,788
Accrued salaries and wages	7,632	9,248
Accrued accounting and legal expenses	1,389	1,944
Litigation settlement	650	1,200
Accrued third party labor	1,795	2,010
Other	1,226	1,358
Accrued expenses and other current liabilities	$ 18,745	$ 18,548

Note 4 - Credit Facilities (Details Textual) ¥ in Millions, $ in Millions, $ in Millions					6 Months Ended
	Mar. 22, 2021 USD ($)	Jan. 05, 2021 USD ($)	Apr. 10, 2019 USD ($)	Jan. 09, 2018 USD ($)	Dec. 31, 2021	Jun. 30, 2021	Mar. 22, 2021 CAD ($)	Jan. 05, 2021 CAD ($)	Dec. 31, 2020 USD ($)	Dec. 31, 2020 MXN ($)	Dec. 31, 2020 AUD ($)	Dec. 31, 2020 CNY (¥)	Oct. 05, 2018 BRL (R$)	Oct. 31, 2017 AUD ($)
Debt Instrument, Interest Rate, Effective Percentage
Resource Plus, Inc [Member]
Business Acquisition, Percentage of Voting Interests Acquired				51.00%
Restated US Note [Member] \| Subsequent Event [Member] \| SPAR Marketing Force [Member]
Debt Instrument, Face Amount		$ 14,500,000
Restated US Note [Member] \| Subsequent Event [Member] \| SPAR Canada Company [Member]
Debt Instrument, Face Amount								$ 1.5
Resource Plus Acquisition Note [Member]
Debt Instrument, Face Amount				$ 2,300,000
Notes Payable, Total									$ 1,300,000
North Mill, LLC [Member]
Debt Instrument, Interest Rate, Effective Percentage									6.75%	6.75%	6.75%	6.75%
Fifth Third Bank [Member]
Debt Instrument, Interest Rate, Effective Percentage									3.60%	3.60%	3.60%	3.60%
National Australia Bank [Member]
Debt Instrument, Interest Rate, Effective Percentage									6.56%	6.56%	6.56%	6.56%
Industrial Bank [Member]
Debt Instrument, Interest Rate, Effective Percentage									4.65%	4.65%	4.65%	4.65%
Industrial Bank [Member] \| SPAR China [Member]
Debt Instrument, Face Amount									$ 460,000			¥ 3
Debt Instrument, Interest Rate, Stated Percentage									4.65%	4.65%	4.65%	4.65%
Long-term Debt, Total									$ 460,000			¥ 3
CCB Bank [Member]
Debt Instrument, Interest Rate, Effective Percentage									4.25%	4.25%	4.25%	4.25%
CCB Bank [Member] \| SPAR China [Member]
Debt Instrument, Face Amount									$ 153,000			¥ 1
Debt Instrument, Interest Rate, Stated Percentage									4.25%	4.25%	4.25%	4.25%
Long-term Debt, Total									$ 153,000			¥ 1
Revolving Credit Facility [Member] \| North Mill, LLC [Member]
Debt Instrument, Facility Fee for First 10.5 Million Loan Balance, Percentage			1.50%
Debt Instrument, Interest Rate, Effective Percentage									6.75%	6.75%	6.75%	6.75%
Line of Credit, Current									$ 8,300,000
Revolving Credit Facility [Member] \| North Mill, LLC [Member] \| SPAR Marketing Force [Member]
Debt Instrument, Covenant, Unbilled Cap			$ 4,500,000
Revolving Credit Facility [Member] \| North Mill, LLC [Member] \| Subsequent Event [Member]
Debt Instrument, Facility Fee for First 10.5 Million Loan Balance, Percentage	0.80%	1.50%
Debt Instrument, Fee Amount	$ 84,000	$ 157,500
Debt Instrument, One Time Fee for Each Incremental 1 Million Increase in Loan Balance	$ 15,000	15,000
Payments for Debt Instrument Modification Fee		$ 7,500
Revolving Credit Facility [Member] \| North Mill, LLC [Member] \| Subsequent Event [Member] \| Prime Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	0.95%	1.25%
Revolving Credit Facility [Member] \| North Mill, LLC [Member] \| Subsequent Event [Member] \| Minimum [Member]
Debt Instrument, Interest Rate, Stated Percentage		6.75%						6.75%
Revolving Credit Facility [Member] \| North Mill, LLC [Member] \| Subsequent Event [Member] \| Minimum [Member] \| Prime Rate [Member]
Debt Instrument, Interest Rate, Stated Percentage	5.25%						5.25%
Revolving Credit Facility [Member] \| North Mill, LLC [Member] \| Subsequent Event [Member] \| SPAR Marketing Force [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 16,500,000
Borrowing Base Availability for Unbilled Receivables, Percentage	70.00%
Debt Instrument, Covenant, Unbilled Cap	$ 5,500,000
Revolving Credit Facility [Member] \| North Mill, LLC [Member] \| Subsequent Event [Member] \| SPAR Canada Company [Member]
Line of Credit Facility, Maximum Borrowing Capacity							$ 1.5
Revolving Credit Facility [Member] \| North Mill, LLC [Member] \| NM Loan Agreement [Member]
Debt Instrument, Term (Month)			1 year 180 days
Revolving Credit Facility [Member] \| North Mill, LLC [Member] \| NM Loan Agreement [Member] \| SPAR Marketing Force [Member] \| Forecast [Member]
Borrowing Base Availability for Unbilled Receivables, Percentage					65.00%
Revolving Credit Facility [Member] \| North Mill, LLC [Member] \| NM Loan Agreement [Member] \| SPAR Marketing Force [Member] \| Forecast [Member] \| Maximum [Member]
Borrowing Base Availability for Unbilled Receivables, Percentage						70.00%
Revolving Credit Facility [Member] \| North Mill, LLC [Member] \| NM Loan Agreement [Member] \| Subsequent Event [Member] \| SPAR Marketing Force [Member]
Line of Credit Facility, Maximum Borrowing Capacity		$ 14,500,000
Debt Instrument, Covenant, Unbilled Cap		4,500,000
Revolving Credit Facility [Member] \| North Mill, LLC [Member] \| NM Loan Agreement [Member] \| Subsequent Event [Member] \| SPAR Canada Company [Member]
Line of Credit Facility, Maximum Borrowing Capacity								$ 1.5
Debt Instrument, Covenant, Unbilled Cap		$ 3,900,000
Revolving Credit Facility [Member] \| Fifth Third Bank [Member]
Line of Credit Facility, Maximum Borrowing Capacity				$ 3,500,000
Percent Of Eligible Domestic Accounts Receivable Less Certain Reserves To Calculate Borrowing Availability				80.00%
Long-term Line of Credit, Total									$ 0
Line of Credit Facility, Interest Rate at Period End									5.20%	5.20%	5.20%	5.20%
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									$ 617,000					$ 800,000
Percent Of Eligible Domestic Accounts Receivable Less Certain Reserves To Calculate Borrowing Availability														80.00%
Long-term Line of Credit, Total									154,000		$ 200,000
Revolving Credit Facility [Member] \| Banco Santander [Member]
Line of Credit Facility, Maximum Borrowing Capacity									73,000				R$ 381,000
Revolving Credit Facility [Member] \| Steel Factoring [Member]
Line of Credit Facility, Maximum Borrowing Capacity									$ 262,000	$ 5
Debt Instrument, Interest Rate, Effective Percentage									8.00%	8.00%	8.00%	8.00%
Long-term Line of Credit, Total									$ 0

Note 4 - Credit Facilities - Summary of Credit and Other Debt Facilities (Details) $ in Thousands	Dec. 31, 2020 USD ($)
Interest Rate
Repayments of Principal, 2021	$ 9,329
Repayments of Principal, 2022	300
Repayments of Principal, 2023	700
Repayments of Principal, 2024
Repayments of Principal, 2025
North Mill, LLC [Member]
Interest Rate	6.75%
Repayments of Principal, 2021	$ 8,262
Repayments of Principal, 2022
Repayments of Principal, 2023
Repayments of Principal, 2024
Repayments of Principal, 2025
Fifth Third Bank [Member]
Interest Rate	3.60%
Repayments of Principal, 2021
Repayments of Principal, 2022
Repayments of Principal, 2023
Repayments of Principal, 2024
Repayments of Principal, 2025
USA - Resource Plus Sellers [Member]
Interest Rate	1.85%
Repayments of Principal, 2021	$ 300
Repayments of Principal, 2022	300
Repayments of Principal, 2023	700
Repayments of Principal, 2024
Repayments of Principal, 2025
National Australia Bank [Member]
Interest Rate	6.56%
Repayments of Principal, 2021	$ 154
Repayments of Principal, 2022
Repayments of Principal, 2023
Repayments of Principal, 2024
Repayments of Principal, 2025
Industrial Bank [Member]
Interest Rate	4.65%
Repayments of Principal, 2021	$ 460
Repayments of Principal, 2022
Repayments of Principal, 2023
Repayments of Principal, 2024
Repayments of Principal, 2025
CCB Bank [Member]
Interest Rate	4.25%
Repayments of Principal, 2021	$ 153
Repayments of Principal, 2022
Repayments of Principal, 2023
Repayments of Principal, 2024
Repayments of Principal, 2025
Ve Por Mas [Member]
Interest Rate	8.00%
Repayments of Principal, 2021
Repayments of Principal, 2022
Repayments of Principal, 2023
Repayments of Principal, 2024
Repayments of Principal, 2025

Note 4 - Credit Facilities - Unused Availability (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Unused Availability	$ 10,963	$ 4,166
UNITED STATES
Unused Availability	10,238	3,694
MEXICO
Unused Availability	262
AUSTRALIA
Unused Availability	463	423
BRAZIL
Unused Availability		$ 49

Note 5 - Income Taxes (Details Textual) - USD ($)	12 Months Ended
Note 5 - Income Taxes (Details Textual) - USD ($)	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 1999
Income Tax Expense (Benefit), Continuing Operations, Global Intangible Low-taxed Income		$ 350,000	$ 400,000
Deferred Tax Assets, Operating Loss Carryforwards, Total		1,158,000	2,875,000
Deferred Tax Assets, Valuation Allowance, Total		397,000	2,511,000
Operating Loss Carryforwards, Total		5,440,000
Operating Loss Carryforwards, Not Subject to Expiration		1,580,000
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount		(2,100,000)
Operating Loss Carryforwards, Unused				$ 300,000
Operating Loss Carryforwards, Write-off				$ 84,000
Deferred Tax Assets, Net, Total		$ 4,201,000	1,883,000
Open Tax Year		2014 2015 2016 2017 2018 2019 2020
Accrued Expenses and Other Current Liabilities [Member]
Accrual for Taxes Other than Income Taxes		$ 1,300,000
Second Subsidiary Acquired March 2010 [Member]
Operating Loss Carryforwards, Total					$ 300,000
Foreign Tax Authority [Member] \| Brazilian Federal Revenue Department [Member]
Deferred Tax Assets, Valuation Allowance, Total			10,500,000
Foreign Tax Authority [Member] \| Brazilian Federal Revenue Department [Member] \| Forecast [Member]
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	$ (15,400,000)
Domestic Tax Authority [Member]
Deferred Tax Assets, Net, Total		$ 1,200,000
Revision of Prior Period, Error Correction, Adjustment [Member]
Deferred Tax Assets, Operating Loss Carryforwards, Total			2,200,000
Deferred Tax Assets, Valuation Allowance, Total			$ 2,200,000

Note 5 - Income Taxes - Income Before Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Domestic	$ 1,218	$ 2,207
Foreign	8,056	7,204
Total:	$ 9,274	$ 9,411

Note 5 - Income Taxes - Income Tax Benefit (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Federal	$ 474	$ 357
Foreign	(219)	2,397
State	35	139
Federal	(81)	691
Foreign	(7)	(138)
State	110	132
Net expense	$ 312	$ 3,578

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

Note 5 - Income Taxes - Income Taxes Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Provision for income taxes at federal statutory rate	$ 1,947	$ 1,976
Provision for income taxes at federal statutory rate, rate	21.00%	21.00%
State income taxes, net of federal benefit	$ 144	$ 214
State income taxes, net of federal benefit, rate	1.60%	2.30%
Permanent differences	$ 56	$ 251
Permanent differences, rate	0.60%	2.60%
Foreign tax rate differential	$ 112	$ 717
Foreign tax rate differential, rate	1.20%	7.60%
GILTI tax	$ 344	$ 527
GILTI tax, rate	3.70%	5.60%
2018 and 2019 impact of high tax exception	$ (545)
2018 and 2019 impact of high tax exception, rate	5.90%	0.00%
Brazil deferred tax allowance release	$ (2,158)
Brazil deferred tax allowance release, rate	23.30%	0.00%
Other	$ 412	$ (107)
Other, rate	4.40%	1.10%
Net expense	$ 312	$ 3,578
Net expense, rate	3.30%	38.00%

Note 5 - Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Deferred Tax Assets, Operating Loss Carryforwards, Total	$ 1,158	$ 2,875
Federal Research and Development Credit	240	240
Deferred revenue		43
Accrued payroll		88
Payroll taxes payable	328
Outside basis in domestic partnership	92
Allowance for doubtful accounts and other receivable	77	18
Share-based compensation expense	434	524
Foreign subsidiaries	2,978	932
Depreciation	16	573
Right to use assets	3,049	1,730
Other	315	485
Valuation allowance	(397)	(2,511)
Total deferred tax assets	8,290	4,997
Goodwill & Intangible assets of subsidiaries	558	879
Capitalized software development costs	482	505
Right To Use Liabilities	3,049	1,730
Total deferred tax liabilities	4,089	3,114
Net deferred taxes	$ 4,201	$ 1,883

Note 5 - Income Taxes - Reconciliation of Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Unrecognized tax benefits	$ 8	$ 101
Current year provision	5
Removal for tax provisions of prior years		(93)
Unrecognized tax benefits	$ 13	$ 8

Note 5 - Income Taxes - Tax Reserves (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Taxes	$ 13	$ 8	$ 101
Interest	6
Penalty	1
Total Tax Liability	20
State and Local Jurisdiction [Member]
Taxes	13
Interest	6
Penalty	1
Total Tax Liability	20
Domestic Tax Authority [Member]
Taxes
Interest
Penalty
Total Tax Liability
Foreign Tax Authority [Member]
Taxes
Interest
Penalty
Total Tax Liability

Note 6 - Commitments and Contingencies (Details Textual)								1 Months Ended				2 Months Ended	12 Months Ended
	Mar. 17, 2020 USD ($)	Mar. 17, 2020 USD ($)	Mar. 06, 2020 USD ($)	Jan. 01, 2020 USD ($)	Oct. 08, 2019 USD ($)	Mar. 18, 2019 USD ($)	Sep. 19, 2018 USD ($)	Jun. 30, 2020 USD ($)	Mar. 31, 2020 USD ($)	Dec. 31, 2019 USD ($)	Apr. 30, 2019 USD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2020 USD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 USD ($)
SBS Bankruptcy and Settlement [Member] \| Robert G. Brown [Member]
Loss Contingency, Damages Sought, Value	$ 1,300,000	$ 3,000,000	$ 1,707,374
SBS Bankruptcy, Settlement and March 2020 Claim [Member] \| Robert G. Brown [Member]
Loss Contingency, Yearly Damages Sought, Value		$ 500,000
Alleged Lost Tax Benefits and Other Expenses [Member] \| SPAR InfoTech, Inc. [Member]
Loss Contingency, Damages Sought, Value							$ 190,000
Related-party Expenses Allowed by the Audit Committee							50,000
Allegedly Owed Programming Services [Member] \| SPAR InfoTech, Inc. [Member]
Loss Contingency, Damages Sought, Value							$ 900,000
Alleged Lost Tax Benefits and Allegedly Owed Programming Services [Member] \| SPAR InfoTech, Inc. [Member]
Litigation Settlement, Amount Awarded to Other Party					$ 275,000
Bartels Advancement Settlement [Member]
Loss Contingency, Damages Paid, Value											$ 106,000
Reimbursement for SMF's funding of the Affinity Security Deposits [Member]
Loss Contingency, Damages Sought, Value						$ 378,838
Reimbursement for SMF's Funding of the Field Payment Checks [Member]
Loss Contingency, Damages Sought, Value						12,963
SBS Clothier Litigation [Member]
Loss Contingency, Damages Paid, Value										$ 325,000			$ 650,000
Loss Contingency, Damages Sought, Value						$ 1,839,459
Litigation Settlement, Amount Awarded to Other Party												$ 250,000
Settlement and Other Charges															$ 1,300,000
Loss Contingency, Damages Number of Equal Annual Installments														4
Settlement Agreement with SBS [Member]
Loss Contingency, Damages Sought, Value				$ 2,200,000
Litigation Settlement, Amount Awarded from Other Party				$ 174,097.34										$ 174,097
Settlement Agreement, Number of Monthly Installments				24
Loss Contingency, Settlement Amount in Default													108,810
SBS and SGRP Hogan Litigation [Member]
Loss Contingency, Damages Paid, Value								$ 50,000	$ 50,000	$ 150,000
Litigation Settlement, Amount Awarded to Other Party													618,000
Loss Contingency, Damages Number of Installments												3
Rodgers Settlement With SBS [Member]
Settlement, Periodic Payment													$ 48,000

Note 7 - Treasury Stock (Details Textual) - shares	12 Months Ended	108 Months Ended
Note 7 - Treasury Stock (Details Textual) - shares	Dec. 31, 2020	Dec. 31, 2020	Dec. 22, 2020	Nov. 10, 2017
The 2017 Repurchase Program [Member]
Stock Repurchase Program, Number of Shares Authorized to be Repurchased (in shares)				500,000
Preceding Stock Repurchase Program [Member]
Treasury Stock, Shares, Acquired (in shares)		532,235
The 2021 Stock Repurchase Program [Member]
Stock Repurchase Program, Number of Shares Authorized to be Repurchased (in shares)			500,000
Treasury Stock, Shares, Acquired (in shares)	0

Note 8 - Preferred Stock (Details Textual) - $ / shares	12 Months Ended
Note 8 - Preferred Stock (Details Textual) - $ / shares	Dec. 31, 2020	Dec. 31, 2019
Preferred Stock, Shares Authorized (in shares)	2,445,598	2,445,598
Preferred Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.01	$ 0.01
Preferred Stock, Shares Outstanding, Ending Balance (in shares)	0	0
Series A Preferred Stock [Member]
Preferred Stock, Shares Authorized (in shares)	3,000,000
Preferred Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.01
Preferred Stock, Dividend Rate, Percentage	10.00%
Preferred Stock, Conversion Basis	1
Common Stock For Conversion (in shares)	554,402
Preferred Stock Number Of Authorized Shares Remaining (in shares)	2,445,598
Preferred Stock, Shares Outstanding, Ending Balance (in shares)	0

Note 9 - Retirement Plans (Details Textual) - USD ($)	12 Months Ended
Note 9 - Retirement Plans (Details Textual) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Defined Benefit Plan, Plan Assets, Contributions by Employer	$ 72,000	$ 50,000

- Definition

Amount of contribution received by defined benefit plan from employer which increases plan assets.

+ References + Details

Note 10 - Related Party Transactions (Details Textual)			1 Months Ended		12 Months Ended
Note 10 - Related Party Transactions (Details Textual)	Jan. 18, 2020 USD ($)	Jul. 31, 2018 USD ($)	Nov. 30, 2020 BRL (R$)	May 31, 2020 USD ($)	Dec. 31, 2020 USD ($)	Jul. 08, 2020 USD ($)	Dec. 31, 2018 USD ($)
Security Advances [Member]
Reserve for Related-party Receivables							$ 901,000
SPAR BSMT Joint Venture [Member]
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage					51.00%
NMS [Member] \| Minimum [Member]
Percent of Reimbursement					4.00%
NMS [Member] \| Maximum [Member]
Percent of Reimbursement					10.00%
Merhold Property Trust [Member]
Number Of Vehicles Subleased					32
Number Of Vehicles Leased					173
JKC [Member] \| SPAR BSMT Joint Venture [Member]
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage					39.00%
EILLC [Member] \| SPAR BSMT Joint Venture [Member]
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage					10.00%
Affinity Insurance Company, Ltd. [Member]
Related Party Deposit Liabilities		$ 965,000
NMS [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners					49.00%
NSRS [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners					100.00%
Resource Plus, Inc [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners					49.00%
RJ Holdings [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners					50.00%
Meridian [Member]
Majority Interest Ownership Percentage By Parent					51.00%
Meridian [Member] \| FRIEDSHELF 401 Proprietary Limited [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners					23.00%
Meridian [Member] \| Lindicom Proprietary Limited [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners					26.00%
SPAR Todopromo [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners					49.00%
NMS [Member]
Majority Interest Ownership Percentage By Parent					51.00%
Operating Lease, Expense Per Month					$ 2,000
Resource Plus, Inc [Member]
Majority Interest Ownership Percentage By Parent					51.00%
SPAR Todopromo [Member]
Majority Interest Ownership Percentage By Parent					51.00%
Mr. Juan F. Medina Domenzain [Member] \| CON [Member]
Related Party Ownership Percentage					90.00%
Peter Brown [Member] \| SPAR BSMT Joint Venture [Member] \| Initiation Fee for Acquisition Strategy Services [Member]
Related Party Transaction, Amounts of Transaction \| R$			R$ 30,000
Peter Brown [Member] \| SPAR BSMT Joint Venture [Member] \| Monthly Fee for Acquisition Strategy Services [Member]
Related Party Transaction, Amounts of Transaction \| R$			R$ 15,000
SAS [Member] \| Return of Security Advances and Preimum Advances [Member]
Due from Related Parties, Total						$ 901,000
SAS [Member] \| Premium Advances [Member]
Due from Related Parties, Total						226,000
SAS [Member] \| Premium Adjustments [Member]
Related Party Transaction, Amounts of Transaction					$ 220,558
SAS [Member] \| Remaining Premium Adjustments [Member]
Related Party Transaction, Amounts of Transaction					1,102,790
SAS [Member] \| SMF [Member]
Security Deposit		675,000
Due from Related Parties, Total		226,000			226,000	$ 226,000
SAS [Member] \| Affinity Insurance Company, Ltd. [Member] \| Monies Advanced By SMF to SAS for Quarterly Premium Installments [Member]
Related Party Transaction, Amount Refunded				$ 94,414
Affinity Insurance Company, Ltd. [Member] \| SAS [Member]
Proceeds from Security Deposit Refund		$ 426,795
William Bartels [Member]
Five Yer Period Agreement, Retirement Compensation	$ 100,000
Five Year Period Agreement, Annual Regular Fees	55,000
Five Year Period Agreement, Annual Supplemental Fees	50,000
Five Year Period Agreement, Annual Medical Benefits	$ 15,588
William Bartels [Member] \| SPAR Group [Member]
Pension and Other Postretirement Benefits Cost (Reversal of Cost), Total					$ 700,000
Percentage of Stockholders' Shares					25.10%

Note 10 - Related Party Transactions - Transactions Between the Company and Affiliates (Details) - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2020

Dec. 31, 2019

Services provided by affiliates

$ 7,873

$ 8,201

Due to affiliates

3,775

4,666

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

Due from affiliates

613

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

Due to affiliates

^[1]

1,746

2,271

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

Due to affiliates

^[1]

623

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

Due to affiliates

^[1]

586

467

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

Due to affiliates

^[1]

415

635

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

Due to affiliates

^[1]

266

531

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

Due to affiliates

^[1]

139

NSRS [Member]

Services provided by affiliates

4,805

5,586

Office lease expenses (Mr. Burdekin) [Member]

Services provided by affiliates

1,187

724

Vehicle Rental MCPT [Member]

Services provided by affiliates

1,143

1,175

Office And Vehicle Rental MPT [Member]

Services provided by affiliates

271

281

Consulting and administrative fees (SPARFACTS) [Member]

Services provided by affiliates

210

Legal Services (KMSA) [Member]

Services provided by affiliates

123

Office And Vehicle Rental MHT [Member]

Services provided by affiliates

Warehouse Rental (JFMD) [Member]

Services provided by affiliates

Consulting and Administrative Services (CON) [Member]

Services provided by affiliates

130

Office Lease Expenses (RJ Holdings) [Member]

Services provided by affiliates

$ 24

[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 11 - Stock Based Compensation and Other Plans (Details Textual) - USD ($) $ / shares in Thousands			12 Months Ended
	Jan. 19, 2021	Aug. 08, 2002	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Share-based Payment Arrangement, Expense			$ 136,000	$ 235,000
The 2018 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)			585,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number, Ending Balance (in shares)			565,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in shares)			0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)			$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value			$ 3,000	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)				320,000
The 2018 Plan [Member] \| Share-based Payment Arrangement, Option [Member]
Share-based Payment Arrangement, Expense			$ 34,000	$ 90,000
Share-based Payment Arrangement, Expense, Tax Benefit			8,000	$ 22,000
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total			$ 41,000
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)			2 years
The 2018 Plan [Member] \| Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)			0	0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number, Ending Balance (in shares)					10,000
Share-based Payment Arrangement, Expense			$ 0	$ 4,000
Share-based Payment Arrangement, Expense, Tax Benefit			0	1,000
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total			$ 0	0
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)			4 years
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value			$ 0	7,000
The 2018 Plan [Member] \| Restricted Stock [Member] \| Share-based Compensation, Annual [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage			25.00%
The 2008 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)			3,044,927
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)			$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value			$ 6,000	257,000
Share-based Payment Arrangement, Expense			95,000	139,000
Share-based Payment Arrangement, Expense, Tax Benefit			24,000	$ 35,000
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total			$ 17,000
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)			1 year
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)
The 2008 Plan [Member] \| Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)			0	0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number, Ending Balance (in shares)					1,000
Share-based Payment Arrangement, Expense			$ 0	$ 1,200
Share-based Payment Arrangement, Expense, Tax Benefit			0	0
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total			$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)			4 years
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value			$ 0	$ 1,000
The 2008 Plan [Member] \| Restricted Stock [Member] \| Share-based Compensation, Annual [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage			25.00%
The 2020 Plan [Member] \| Subsequent Event [Member] \| The 19 Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	125,000
The 2020 Plan [Member] \| Subsequent Event [Member] \| Director One [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	10,000
The 2020 Plan [Member] \| Subsequent Event [Member] \| Each Member of Board of Directors [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	50,000
The 2020 Plan [Member] \| Subsequent Event [Member] \| Director Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	10,000
The 2020 Plan [Member] \| Subsequent Event [Member] \| Director Three [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	10,000
The 2020 Plan [Member] \| Subsequent Event [Member] \| Director Four [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	10,000
The 2020 Plan [Member] \| SGRP Shares [Member] \| Subsequent Event [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in shares)	600,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)	550,000
The 2020 Plan [Member] \| SGRP Shares for Each of Up to First Three Additional New Directors During Period December 1, 2020, to April 30, 2021 [Member] \| Subsequent Event [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)	50,000
The 2020 Plan [Member] \| SGRP Shares for Three Additional New Directors During Period December 1, 2020, to April 30, 2021 [Member] \| Subsequent Event [Member] \| Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)	700,000
The 2020 Plan [Member] \| Share-based Payment Arrangement, Option [Member] \| Subsequent Event [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in shares)	35,000
Inducement Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)			$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value			$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)			200,000	200,000
Inducement Plan [Member] \| Share-based Payment Arrangement, Option [Member]
Share-based Payment Arrangement, Expense			$ 7,000	$ 0
Share-based Payment Arrangement, Expense, Tax Benefit			2,000
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total			$ 71,000
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)			4 years
ESP Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award Purchase Price of Common Stock Discount Rate		15.00%
CSP Plan [Member]
Affiliate Purchase Price of Common Stock Percent		15.00%

Note 11 - Stock Based Compensation and Other Plans - Stock Option Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
The 2008 Plan [Member]
Covered Shares (in shares)	2,227,211	3,044,927
Weighted- Average Exercise Price (in dollars per share)	$ 1.22	$ 1.01
Weighted- Average Remaining Contractual Term (Year)	3 years 229 days	4 years 302 days	4 years 200 days
Aggregate Intrinsic Value	$ 113	$ 452	$ 103
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)
Granted, weighted-average exercise price (in dollars per share)
Exercised/cancelled, covered shares (in shares)	57,500	804,580
Exercised/cancelled, weighted-average exercise price (in dollars per share)	$ 1	$ 0.44
Forfeited or expired, covered shares (in shares)	711,775	13,136
Forfeited or expired, weighted-average exercise price (in dollars per share)
Covered Shares (in shares)	1,457,936	2,227,211	3,044,927
Weighted- Average Exercise Price (in dollars per share)	$ 1.31	$ 1.22	$ 1.01
Exercisable, covered shares (in shares)	1,367,936
Exercisable, weighted-average exercise price (in dollars per share)	$ 1.33
Exercisable, weighted average remaining contractual term (Year)	3 years 164 days
Exercisable, aggregate intrinsic value	$ 101
The 2018 Plan [Member]
Covered Shares (in shares)	555,000	235,000
Weighted- Average Exercise Price (in dollars per share)	$ 0.89	$ 1.23
Weighted- Average Remaining Contractual Term (Year)	7 years 317 days	8 years 321 days	9 years 127 days
Aggregate Intrinsic Value	$ 8
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)		320,000
Granted, weighted-average exercise price (in dollars per share)		$ 0.64
Exercised/cancelled, covered shares (in shares)	18,750
Exercised/cancelled, weighted-average exercise price (in dollars per share)	$ 0.64
Forfeited or expired, covered shares (in shares)	106,250
Forfeited or expired, weighted-average exercise price (in dollars per share)
Covered Shares (in shares)	430,000	555,000	235,000
Weighted- Average Exercise Price (in dollars per share)	$ 0.90	$ 0.89	$ 1.23
Exercisable, covered shares (in shares)	281,250
Exercisable, weighted-average exercise price (in dollars per share)	$ 0.90
Exercisable, weighted average remaining contractual term (Year)	7 years 317 days
Exercisable, aggregate intrinsic value	$ 8
Inducement Plan [Member]
Covered Shares (in shares)	200,000
Weighted- Average Exercise Price (in dollars per share)	$ 0.85
Weighted- Average Remaining Contractual Term (Year)		9 years 244 days
Aggregate Intrinsic Value		$ 60
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)	200,000	200,000
Granted, weighted-average exercise price (in dollars per share)		$ 0.85
Exercised/cancelled, covered shares (in shares)
Exercised/cancelled, weighted-average exercise price (in dollars per share)
Forfeited or expired, covered shares (in shares)
Forfeited or expired, weighted-average exercise price (in dollars per share)
Covered Shares (in shares)		200,000
Weighted- Average Exercise Price (in dollars per share)		$ 0.85
Exercisable, covered shares (in shares)
Exercisable, weighted-average exercise price (in dollars per share)
Exercisable, weighted average remaining contractual term (Year)
Exercisable, aggregate intrinsic value

Note 11 - Stock Based Compensation and Other Plans - Valuation Assumptions (Details) - The 2008 Plan [Member] - Share-based Payment Arrangement, Option [Member]	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Expected volatility	0.00%	39.00%
Expected dividend yields	0.00%	0.00%
Expected term (in years) (Year)	2 years	3 years
Risk free interest rate	0.00%	2.30%
Expected forfeiture rate	0.00%	5.00%

Note 11 - Stock Based Compensation and Other Plans - Restricted Stock Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
The 2008 Plan [Member]
Granted shares (in shares)	3,044,927
The 2008 Plan [Member] \| Restricted Stock [Member]
Unvested shares (in shares)		1,000
Weighted-Average Grant Date Fair Value per Share, Unvested (in dollars per share)		$ 1.36
Granted shares (in shares)	0	0
Weighted-Average Grant Date Fair Value per Share, Granted (in dollars per share)
Vested shares (in shares)		(1,000)
Weighted-Average Grant Date Fair Value per Share, Vested (in dollars per share)		$ 1.36
Forfeited shares (in shares)
Weighted-Average Grant Date Fair Value per Share, Forefeited (in dollars per share)
Unvested shares (in shares)
Weighted-Average Grant Date Fair Value per Share, Unvested (in dollars per share)
The 2018 Plan [Member]
Granted shares (in shares)	585,000
Unvested shares (in shares)	565,000
The 2018 Plan [Member] \| Restricted Stock [Member]
Unvested shares (in shares)		10,000
Weighted-Average Grant Date Fair Value per Share, Unvested (in dollars per share)		$ 1.23
Granted shares (in shares)	0	0
Weighted-Average Grant Date Fair Value per Share, Granted (in dollars per share)
Vested shares (in shares)		(10,000)
Weighted-Average Grant Date Fair Value per Share, Vested (in dollars per share)		$ 1.23
Forfeited shares (in shares)
Weighted-Average Grant Date Fair Value per Share, Forefeited (in dollars per share)
Unvested shares (in shares)
Weighted-Average Grant Date Fair Value per Share, Unvested (in dollars per share)

Note 12 - Segment Information (Details Textual) $ in Thousands	12 Months Ended
	Dec. 31, 2020 USD ($)	Dec. 31, 2019 USD ($)
Number of Reportable Segments	2
Revenue from Contract with Customer, Including Assessed Tax	$ 230,517	$ 252,876
Intersegment Eliminations [Member]
Revenue from Contract with Customer, Including Assessed Tax	$ 0	$ 0

- Definition

Amount, including tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value-added and excise.

+ References

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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Note 12 - Segment Information - Segment Reporting Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Net revenues	$ 230,517	$ 252,876
Operating income (loss)	9,722	10,191
Interest expense	690	1,046
Other income, net	(242)	(266)
Total:	9,274	9,411
Income tax expense	312	3,578
Net income	8,962	5,833
Net income (loss) attributable to non-controlling interest	(5,595)	(3,414)
Net income (loss) attributable to SPAR Group, Inc.	3,367	2,419
Depreciation and amortization	2,130	2,190
Capital expenditures	1,600	1,378
US Segment [Member]
Net revenues	92,118	90,720
Operating income (loss)	1,876	2,818
Interest expense	650	613
Other income, net	8	(2)
Total:	1,218	2,207
Income tax expense	133	792
Net income	1,084	1,415
Net income (loss) attributable to non-controlling interest	(883)	(760)
Net income (loss) attributable to SPAR Group, Inc.	202	655
Depreciation and amortization	1,620	1,642
Capital expenditures	1,360	1,140
International Segment [Member]
Net revenues	138,399	162,156
Operating income (loss)	7,846	7,373
Interest expense	40	433
Other income, net	(250)	(264)
Total:	8,056	7,204
Income tax expense	179	2,786
Net income	7,878	4,418
Net income (loss) attributable to non-controlling interest	(4,712)	(2,654)
Net income (loss) attributable to SPAR Group, Inc.	3,165	1,764
Depreciation and amortization	510	548
Capital expenditures	$ 240	$ 238

Note 12 - Segment Information - Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Assets	$ 84,029	$ 79,535
US Segment [Member]
Assets	31,675	24,927
International Segment [Member]
Assets	$ 52,354	$ 54,608

- Definition

Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

+ References

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+ Details

Note 12 - Segment Information - Geographic Data (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Net revenues	$ 230,517	$ 252,876
BRAZIL
Net revenues	$ 49,940	$ 65,942
BRAZIL \| Geographic Concentration Risk [Member] \| Revenue Benchmark [Member]
Percent of consolidated net revenue	21.70%	26.10%
SOUTH AFRICA
Net revenues	$ 28,235	$ 27,201
SOUTH AFRICA \| Geographic Concentration Risk [Member] \| Revenue Benchmark [Member]
Percent of consolidated net revenue	12.20%	10.80%
MEXICO
Net revenues	$ 22,679	$ 23,324
MEXICO \| Geographic Concentration Risk [Member] \| Revenue Benchmark [Member]
Percent of consolidated net revenue	9.80%	9.20%
CHINA
Net revenues	$ 12,401	$ 12,993
CHINA \| Geographic Concentration Risk [Member] \| Revenue Benchmark [Member]
Percent of consolidated net revenue	5.40%	5.10%
JAPAN
Net revenues	$ 9,273	$ 11,469
JAPAN \| Geographic Concentration Risk [Member] \| Revenue Benchmark [Member]
Percent of consolidated net revenue	4.00%	4.50%
INDIA
Net revenues	$ 8,589	$ 8,813
INDIA \| Geographic Concentration Risk [Member] \| Revenue Benchmark [Member]
Percent of consolidated net revenue	3.70%	3.50%
CANADA
Net revenues	$ 6,294	$ 9,059
CANADA \| Geographic Concentration Risk [Member] \| Revenue Benchmark [Member]
Percent of consolidated net revenue	2.70%	3.60%
AUSTRALIA
Net revenues	$ 988	$ 3,087
AUSTRALIA \| Geographic Concentration Risk [Member] \| Revenue Benchmark [Member]
Percent of consolidated net revenue	0.40%	1.20%
TURKEY
Net revenues		$ 268
TURKEY \| Geographic Concentration Risk [Member] \| Revenue Benchmark [Member]
Percent of consolidated net revenue		0.10%
International [Member]
Net revenues	$ 138,399	$ 162,156
International [Member] \| Geographic Concentration Risk [Member] \| Revenue Benchmark [Member]
Percent of consolidated net revenue	59.90%	64.10%

Note 12 - Segment Information - Long Lived Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Long lived assets	$ 7,296	$ 8,911
UNITED STATES
Long lived assets	4,809	4,957
International [Member]
Long lived assets	$ 2,487	$ 3,954

Note 13 - Net Income Per Share - Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Net income (loss) attributable to SPAR Group, Inc.	$ 3,367	$ 2,419
Shares used in basic net income per share calculation (in shares)	21,110	20,916
Stock options and unvested restricted shares (in shares)	45	241
Shares used in diluted net income per share calculations (in shares)	21,155	21,157
Basic net income per common share: (in dollars per share)	$ 0.16	$ 0.12
Diluted net income per common share: (in dollars per share)	$ 0.16	$ 0.11

- 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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- Definition

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

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+ Details

Note 14 - Leases Obligations (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019	Jan. 01, 2019
Operating Lease, Right-of-Use Asset	$ 2,900	$ 4,948
Operating Lease, Liability, Total	$ 2,900	$ 4,948
Accounting Standards Update 2016-02 [Member]
Operating Lease, Right-of-Use Asset			$ 5,700
Operating Lease, Liability, Total			$ 5,700
Minimum [Member]
Lessee, Operating Lease, Remaining Lease Term (Year)	1 year
Maximum [Member]
Lessee, Operating Lease, Remaining Lease Term (Year)	11 years

Note 14 - Leases Obligations - Lease Cost (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Operating lease cost	$ 3,002	$ 2,030
Short-term lease cost	216	85
Variable costs	56	290
Total lease cost	$ 3,274	$ 2,405

Note 14 - Leases Obligations - Supplemental Cash Flow Information (Details) - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2020

Dec. 31, 2019

Operating cash flows from operating leases

$ 3,232

$ 1,980

Operating leases

^[1]

$ 368

$ 6,928

[1]	Amounts for the year ended December 31, 2019 include the transition adjustment for the adoption of ASU 2016- 02.

Note 14 - Lease Obligations - Leases Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Operating lease right-of-use assets	$ 2,900	$ 4,948
Current portion of operating lease liabilities	1,398	2,828
Non-current portion of operating lease liabilities	1,502	2,120
Total operating lease liabilities	$ 2,900	$ 4,948
Weighted average remaining lease term - operating leases (in years) (Year)	2 years 346 days	5 years 328 days
Weighted average discount rate - operating leases	9.90%	8.90%

Note 14 - Lease Obligations - Maturity of Lease Liability (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
2021	$ 1,550
2022	781
2023	331
2024	246
2025	392
Thereafter	142
Total future operating lease liability	3,443
Less: amount representing interest	543
Present value of operating lease liabilities	$ 2,900	$ 4,948

Note 15 - Subsequent Events (Details Textual) $ in Millions	Mar. 22, 2021 USD ($)	Jan. 05, 2021 USD ($)	Apr. 10, 2019 USD ($)	May 26, 2021	Mar. 25, 2021 USD ($)	Mar. 22, 2021 CAD ($)
William Bartels [Member] \| Loans Payable [Member] \| Forecast [Member]
Debt Instrument, Interest Rate, Stated Percentage				6.00%
Subsequent Event [Member] \| William Bartels [Member] \| Loans Payable [Member]
Debt Instrument, Interest Rate, Stated Percentage					2.00%
Debt Instrument, Face Amount					$ 100,000
Revolving Credit Facility [Member] \| North Mill, LLC [Member]
Debt Instrument, Facility Fee for First 10.5 Million Loan Balance, Percentage			1.50%
Debt Instrument, Early Termination Fee, Percentage			1.00%
Revolving Credit Facility [Member] \| North Mill, LLC [Member] \| Subsequent Event [Member]
Debt Instrument, Facility Fee for First 10.5 Million Loan Balance, Percentage	0.80%	1.50%
Debt Instrument, Fee Amount	$ 84,000	$ 157,500
Debt Instrument, One Time Fee for Each Incremental 1 Million Increase in Loan Balance	$ 15,000	$ 15,000
Debt Instrument, Early Termination Fee, Percentage	0.85%
Revolving Credit Facility [Member] \| North Mill, LLC [Member] \| Subsequent Event [Member] \| Minimum [Member]
Debt Instrument, Interest Rate, Stated Percentage		6.75%
Revolving Credit Facility [Member] \| North Mill, LLC [Member] \| Subsequent Event [Member] \| Prime Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	0.95%	1.25%
Revolving Credit Facility [Member] \| North Mill, LLC [Member] \| Subsequent Event [Member] \| Prime Rate [Member] \| Minimum [Member]
Debt Instrument, Interest Rate, Stated Percentage	5.25%					5.25%
Revolving Credit Facility [Member] \| North Mill, LLC [Member] \| SPAR Marketing Force [Member]
Debt Instrument, Covenant, Unbilled Cap			$ 4,500,000
Revolving Credit Facility [Member] \| North Mill, LLC [Member] \| SPAR Marketing Force [Member] \| Subsequent Event [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 16,500,000
Borrowing Base Availability for Unbilled Receivables, Percentage	70.00%
Debt Instrument, Covenant, Unbilled Cap	$ 5,500,000
Revolving Credit Facility [Member] \| North Mill, LLC [Member] \| SPAR Canada Company [Member] \| Subsequent Event [Member]
Line of Credit Facility, Maximum Borrowing Capacity						$ 1.5

Schedule II - Valuation and Qualifying Accounts - Valuation and Qualifying Accounts (Details) - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2020

Dec. 31, 2019

SEC Schedule, 12-09, Allowance, Credit Loss [Member]

Balance at beginning of period

^[1]

$ 438

$ 533

Recovered from/charged to costs and expenses

330

Deductions

^[2],[3]

205

178

Balance at end of period

563

438

^[1]

SEC Schedule, 12-09, Valuation Allowance, Deferred Tax Asset [Member]

Balance at beginning of period

^[1]

2,511

2,450

Recovered from/charged to costs and expenses

Deductions

^[2],[3]

2,158

Balance at end of period

$ 397

$ 2,511

^[1]

[1]	Beginning balance updated to reflect Immaterial Revision to the consolidated financial statements as described further in Note 2. The valuation allowance for deferred tax asset line item disclosure has been included within this table with the balance at the end of the period updated to reflect the revision in the valuation allowance consistent with the description in Note 5.
[2]	Uncollectible accounts written off, net of recoveries
[3]	Valuation allowance amounts released