0001437749-21-026722 | 10-Q | XBRL Viewer

Basis of Accounting [Text Block]

1.

Basis of Presentation

Basis of presentation and consolidation

The condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and applicable rules and regulations of the Securities and Exchange Commission (“SEC”) regarding interim financial reporting. All intercompany balances and transactions have been eliminated in the accompanying condensed consolidated financial statements.

Unaudited interim consolidated financial information

The accompanying interim condensed consolidated balance sheet as of September 30, 2021 and the interim condensed consolidated statements of income, statements of comprehensive income(loss), and statements of equity for the three and nine months ended September 30, 2021 and 2020, statements of cash flows for the nine months ended September 30, 2021 and 2020, and the related disclosures, are unaudited. In management’s opinion, the unaudited interim condensed consolidated financial statements have been prepared on the same basis as the audited consolidated financial statements and includes all normal and recurring adjustments necessary for the fair presentation of the Company’s financial position as of September 30, 2021, its results of operations for the three and nine months ended September 30, 2021 and 2020, and its cash flows for the nine months ended September 30, 2021 and 2020 in accordance with U.S. GAAP. The results for the three and nine months ended September 30, 2021 are not necessarily indicative of the results to be expected for the full fiscal year or any other interim period.

These unaudited condensed consolidated financial statements should be read in conjunction with the annual consolidated financial statements and notes thereto for the Company as contained in the Company's Annual Report on Form 10-K for the year ended December 31, 2020, as filed with the Securities and Exchange Commission (the "SEC") on March 31, 2021, and the First Amendment to the Company's Annual Report on Form 10-K/A for the year ended December 31, 2020, as filed with the SEC on April 29, 2021 (as so amended, the "Annual Report"). Particular attention should be given to Items 1 and 1A of the Annual Report respecting the Company's Business and Risk Factors, respectively.

Note 2 - Business and Organization

9 Months Ended

Sep. 30, 2021

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

2.	Business and Organization

The 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 40 years of experience, 25,000+ merchandising specialists around the world, 200,000+ average store visits a week and long-term relationships with some of the world’s leading manufacturers and retail businesses, SPAR provides specialized capabilities across 9 countries and 4 continents.

Novel Coronavirus (COVID-19) Outbreak

In March 2020, the World Health Organization declared the novel strain of Coronavirus (COVID-19) a global pandemic and recommended containment and mitigation measures worldwide. The full impact of the COVID-19 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.

While the COVID-19 pandemic has not had any material unfavorable effects on our financial results for the year ended December 31, 2020 or through the nine months ended September 30, 2021, 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. The Company has experienced an increase in labor costs and certain wage pressures that could be attributed to COVID-19. A prolonged outbreak could, among other things, strain our business continuity plans, create delays in the Company's growth and strategic initiatives, reduce sales and marketing activities, limit access to financing on favorable terms, increase exposure to potential impairment charges related to long-lived and intangible assets, hinder ability to support clients and operate business effectively, heighten the risk of disruption to information and reporting systems and internal controls, including those over financial reporting and other risk management systems, or require the Company to incur substantial costs. The Company is closely monitoring the impact of the COVID-19 pandemic on all aspects of the business and may take further actions as may be required by federal, state or local authorities, or that id determined are in the best interests of the Company's employees, customers and partners. As the conditions surrounding the COVID-19 pandemic continue to evolve rapidly, management will continue to actively manage response in collaboration with customers, government officials and stakeholders, and assess any potential impacts to financial position and operating results, as well as adverse developments in the business.

On 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-19 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 September 30, 2021, 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 liabilities" in the Condensed Consolidated Balance Sheets. The Company expects to repay approximately half of the deferred balance by December 31, 2021 with the remainder to be fully paid by December 31, 2022.

Amended Mexican Labor Law

Effective June 30, 2021, the Mexican Labor Law was amended to prohibit outsourcing of personnel unless services are considered specialized services. The majority of services provided by SPAR Todopromo are not considered to be specialized, therefore the amendment could have a material adverse effect on revenues for SPAR Todopromo although not material for SPAR on a consolidated basis.

Note 3 - Business Combinations

9 Months Ended

Sep. 30, 2021

Business Combination Disclosure [Text Block]

3.	Business Combinations

Acquisitions Accounted for Using the Purchase Method

On July 15, 2021 (the “Closing Date”), the Company closed on the acquisition of the stock of Bordax Retail Services KZN Proprietary Limited, Bordax Retail Services Eastern CC, Bordax Retail Services Gauteng CC and Bordax Retail Services CC, (collectively “Bordax”), privately held retail services companies with six branches throughout South Africa. This acquisition will supplement the Company’s existing merchandising operations, based in Durban, South Africa.

Bordax’ results of operations are included in the Company’s consolidated statements of operations from the Closing Date.

Purchase Price Allocation

Pursuant to FASB Accounting Standards Codification (“ASC”) Topic 805, “Business Combinations,” the purchase price was allocated to the assets acquired and liabilities assumed based upon their estimated fair values as of the Closing Date. The purchase price allocation was primarily based upon a valuation using management’s estimates and assumptions. The excess of the purchase price over the net tangible assets was preliminarily recorded as intangible assets and goodwill. The purchase price allocation was based on a preliminary analysis and is subject to further adjustments. Upon completion of the final purchase price allocation, the Company expects to allocate the excess of the purchase price over the net tangible assets to more specifically defined intangible assets and, if any remaining excess purchase price exists at that time, it would be allocated to goodwill. The preliminary allocation of the purchase price to the fair values of the assets acquired and liabilities assumed as of the Closing Date is presented below (in thousands):

	Amount
Assets	$	884
Intangible Assets - Customer Contracts and Lists		564
Liabilities		(461	)
Deferred Tax Liabilities		(158	)
Net Assets		829
Goodwill		773
Total Purchase Price	$	1,602

On the Closing Date, the Company made an initial payment of 16.8 million South African Rand ($1.1 million USD). As of September 30, 2021, the Company recorded an estimated remaining liability of approximately 7.9 million South African Rand ($502,000 USD), which is recorded in the balance sheet under the heading for other long-term liabilities. As the amounts are immaterial, the unaudited pro forma financial information has not been presented.

Note 4 - Earnings Per Share

9 Months Ended

Sep. 30, 2021

Earnings Per Share [Text Block]

4.	Earnings Per Share

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

	*Three Months Ended*				*Nine Months Ended*
	*September 30,*				*September 30,*
	*2021*		*2020*		*2021*		*2020*
Numerator:
Net income attributable to SPAR Group, Inc.	$	1,180	$	1,144	$	2,611	$	1,337

Denominator:
Shares used in basic net income per share calculation		21,295		21,110		21,248		21,108
Effect of diluted securities:
Stock options and unvested restricted shares		294		37		344		44
Shares used in diluted net income per share calculations		21,589		21,147		21,592		21,152

Basic and diluted net income per common share:	$	0.06	$	0.05	$	0.12	$	0.06

Note 5 - Credit Facilities and Other Debt

9 Months Ended

Sep. 30, 2021

Debt Disclosure [Text Block]

5.	Credit Facilities and Other Debt

Domestic Credit Facilities

North Mill Capital Credit Facility

The Company has a secured revolving credit facility in the United States and Canada (the "NM Credit Facility") with North Mill Capital, LLC, d/b/a SLR Business Credit ("NM").

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, entered into 18-month individual Loan and Security Agreements with NM dated as of April 10, 2019.

On January 5, 2021, the Company and NM entered into an agreement as of January 4, 2021, and effective as of December 31, 2020 (the "First Modification Agreement"), to extend the NM Credit Facility from October 10, 2021 to April 10, 2022, and increased the amounts of the credit facilities to $14.5 (USD) million in the USA and decreased the facility to $1.5 (CDN) million in Canada; in addition the First Modification Agreement increased SMF's borrowing base availability for unbilled receivables to up to 70% from January 1, 2021 through June 30, 2021, and increased the unbilled cap for SMF to $4.5 million (USD) from $3.9 million (USD).

The NM Credit Facility as amended by the First Modification Agreement continued to require the Company to pay interest on the loans 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 $1 million increase in loan balance up to $14.5 million. Additionally, for the First Modification Agreement, SPAR paid NM a fee of $7,500 and agreed to reimburse NM's legal and documentation fees.

On March 22, 2021, the Company and NM executed and delivered a Second Modification Agreement effective as of April 1, 2021 (the "Second Modification Agreement"), pursuant to which NM and the Company 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 Second 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 NM Loan Agreements as amended by the Second Modification Agreement will require the Company to pay interest on the loans equal to: (A) Prime Rate designated by Wells Fargo Bank, plus; (B) one hundred twenty-five basis points (1.25%) 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 1.0% to 0.85% of the advance limit.

On September 30, 2021, the aggregate interest rate was 5.25% per annum, and the outstanding loan balance was $12.7 million. Outstanding amounts are classified as short-term debt.

The NM Credit Facility contains certain financial and other restrictive covenants and also limits certain expenditures by the Company, including, maintaining a positive trailing EBITDA for each Borrower, limits on non-ordinary course payments and transactions, incurring or guarantying indebtedness, increases in executive, officer or director compensation, capital expenditures and other investments. The Company was in compliance of such covenants as of September 30, 2021.

Fifth Third Credit Facility - Resource Plus

One of the Company's consolidated subsidiaries, Resource Plus of North Florida, Inc. ("Resource Plus"), is a party to a revolving line of credit facility (the "Fifth Third Credit Facility") from Fifth Third Bank for $3.5 million, which is currently scheduled to expire 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 applicable loan agreement (principally 80% of "eligible" accounts receivable less certain reserves). As of September 30, 2021, there was no 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 thereunder equal to (A) the Daily LIBOR Rate (as defined in the applicable loan agreement) per annum, plus (B) two hundred fifty basis points (2.50%). On September 30, 2021, the aggregate interest rate under that formula was 3.6% per annum. The Fifth Third Credit Facility contains a debt service charge coverage ratio financial covenant requiring Resource Plus to maintain a minimum ratio of 1.2 for available cash flow to fixed charges, as defined in the agreement. Resource Plus was not in compliance with the covenant as of September 30, 2021 and has obtained a waiver from Fifth Third Bank.

Resource Plus - Seller Notes

Effective with the closing of the Resource Plus acquisition, 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 for the appropriate amounts. The total balance owed at September 30, 2021 was approximately $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 $586,000 USD (based upon the exchange rate at September 30, 2021). The facility provides for borrowing based upon a formula, as defined in the applicable loan agreement (principally 80% of eligible accounts receivable less certain deductions). The outstanding balance with National Australia Bank as of September 30, 2021 was $83,000 (Australian) or $61,000 USD and is due on demand.

SPAR China has secured a loan with Construction Bank for 1.0 million Chinese Yuan or approximately $155,000 USD (based upon the exchange rate at September 30, 2021). The loan will expire May 31, 2022. The annual interest rate was 4.25% as of September 30, 2021. The outstanding balance with Construction Bank as of September 30, 2021 was 1.0 million Chinese Yuan or $155,000 USD and is due on demand.

SPAR China has secured a loan with People's Bank of China for 1.0 million Chinese Yuan or approximately $155,000 USD (based upon the exchange rate at September 30, 2021). The loan will expire June 7, 2022. The annual interest rate was 3.65% as of September 30, 2021. The outstanding balance with People's Bank of China as of September 30, 2021 was 1.0 million Chinese Yuan or $155,000 USD and is due on demand.

SPAR China has secured a loan with Industrial Bank for 3.0 million Chinese Yuan or approximately $465,000 USD (based upon the exchange rate at September 30, 2021). The loan will expire December 17, 2021. The annual interest rate was 6.0% as of September 30, 2021. The outstanding balance with Industrial Bank as of September 30, 2021 was 3.0 million Chinese Yuan or $465,000 USD and is due on demand.

Effective February 4, 2020, SPAR Todopromo established a line of credit facility with Ve Por Mas for 8.0 million Mexican Pesos or approximately $400,000 USD (based upon the exchange rate at September 30, 2021). The line expires on February 2022. The variable interest rate is TIIE plus 3.0% resulting in a rate of 7.5% as of September 30, 2021. There was no outstanding balance as of September 30, 2021.

SPAR Todopromo has secured a line of credit facility with BBVA Bancomer for 7.5 million Mexican Pesos, or approximately $375,000 USD (based upon the exchange rate at September 30, 2021). The revolving line of credit expires May 2022. The variable interest rate is TIIE plus 5.2% resulting in a rate of 9.5% as of September 30, 2021. There was no outstanding balance as of September 30, 2021.

	Interest Rate
	as of
	September 30, 2021			2021		2022		2023		2024		2025		2026
Australia - National Australia Bank		6.56	%		61		-		-		-		-		-
China- Construction Bank		4.25	%		155		-		-		-		-		-
China- People's Bank of China		3.65	%		155		-		-		-		-		-
China- Industrial Bank		6.00	%		465		-		-		-		-		-
USA - North Mill Capital		5.25	%		12,692		-		-		-		-		-
USA - Resource Plus Seller Notes		1.85	%		300		300		700		-		-		-
Total				$	13,828	$	300	$	700	$	-	$	-	$	–

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

	September 30,		December 31,
	*2021*		*2020*
Unused Availability:
United States / Canada	$	5,807	$	10,238
Australia		526		262
Mexico		775		463
Total Unused Availability	$	7,108	$	10,963

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.

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

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Note 6 - Related-party Transactions

9 Months Ended

Sep. 30, 2021

6.	Related-Party Transactions

SPAR's policy respecting approval of transactions with related persons, promoters and control persons is contained in the SPAR Group Code of Ethical Conduct for its Directors, Executives, Officers, Employees, Consultants and other Representatives Amended and Restated (as of) March 15, 2018 (the "Ethics Code"). The Ethics Code is intended to promote and reward honest, ethical, respectful and professional conduct by each director, executive, officer, employee, consultant and other representative and each other Covered Person (as defined in the Ethics Code) in his or her position with the Company anywhere in the world, including (among other things) serving each customer, dealing with each vendor and treating each other with integrity and respect, and behaving honestly, ethically and professionally with each customer, each vendor, each other and the Company. Article II of the Ethics Code specifically prohibits various forms of self-dealing (including dealing with relatives) and collusion and Article V of the Ethics Code generally prohibits each "Covered Person" (including SGRP's officers and directors) from using or disclosing the Confidential Information of the Company or any of its customers or vendors, seeking or accepting anything of value from any competitor, customer, vendor, or other person relating to doing business with the Company, or engaging in any business activity that conflicts with his or her duties to the Company, and directs each "Covered Person" to avoid any activity or interest that is inconsistent with the best interests of the SPAR Group, in each case except for any "Approved Activity" (as such terms are defined in the Ethics Code). Examples of violations include (among other things) having any ownership interest in, acting as a director or officer of or otherwise personally benefiting from business with any competitor, customer or vendor of the Company other than pursuant to any Approved Activity. Approved Activities include anything disclosed to and approved by SGRP's Board of Directors (the "Board"), its Governance Committee or its Audit Committee, as required and as the case may be, as well as the ownership, board, executive and other positions held in and services and other contributions to affiliates of SGRP and its subsidiaries by certain directors, officers or employees of SGRP, any of its subsidiaries or any of their respective family members. The Governance Committee and Audit Committee are each required to consist solely of independent outside directors (see Domestic Related Party Services, Affinity Insurance and Related Reimbursement Dispute, International Related Party Services, Other Related Party Transactions and Arrangements, and SBS Bankruptcy, Settlement and March 2020 Claim, below, and Item 4 - Management's Report on Internal Control Over Financial Reporting).

SPAR's Audit Committee has the specific duty and responsibility to review and approve the overall fairness to the Company and terms of all material related-party transactions and payments. The Audit Committee receives affiliate contracts and amendments thereto for its review and approval (to the extent approval is given), and these contracts are periodically (often annually) again reviewed, in accordance with the Audit Committee Charter, the Ethics Code, the rules of the Nasdaq Stock Market LLC ("Nasdaq"), and other applicable law to ensure that the overall economic and other terms will be (or continue to be) no less favorable to the Company than would be the case in an arms-length contract with an unrelated provider of similar services (i.e., its overall fairness to the Company, including pricing, payments to related parties, and the ability to provide services at comparable performance levels). The Audit Committee periodically reviews all related party relationships and transactions described below. See Item 4 - Management's Report on Internal Control Over Financials Reporting, below.

Domestic Related Party Transactions

National Merchandising Services, LLC ("NMS"), is a consolidated domestic subsidiary of the Company and is owned jointly by SPAR 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 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% to 10.0% of certain costs as discussed below. Effective July 1, 2021, those services were no longer provided by NSRS and are currently provided by National Remodel & Setup Services, LLC ("NRSS") under the same arrangements. Ms. Burdekin owns 100% of NRSS.

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 no formal signed agreement, there is no expected change to the arrangement.

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. Adrian Wingfield, who is a Director of CMR Meridian, is one of the beneficial owners of Merhold Holding Trust ("MHT"). MHT owns the building where Meridian is headquartered.

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 had supplied administrative and operational consulting support to SPAR Todopromo from 2016 to November 2020.

JFMD also leased a warehouse to SPAR Todopromo. The lease expense is 85,000 per month Mexican Pesos or approximately $4,000 USD (based upon the exchange rate at September 30, 2021). 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.

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 director of SPAR BSMT and SGRP.

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 considered 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):

	*Three Months Ended*				*Nine Months Ended*
	*September 30,*				*September 30,*
	*2021*		*2020*		*2021*		*2020*
Services provided by affiliates:
National Store Retail Services (NSRS)	$	-		1,532	$	3,799		3,924
National Remodel & Setup Services (NRSS)		2,109		-		2,109		-
Office lease expenses (Mr. Burdekin)		6		6		18		18
Consulting and administrative services (RJ Holdings)		186		174		628		524
Office lease expenses (RJ Holdings)		62		62		186		186
Office and vehicle lease expenses (MPT)		16		13		51		40
Vehicle rental expenses (MCPT)		12		267		36		847
Office and vehicle rental expenses (MHT)		29		65		88		196
Consulting and administrative services (CON)		-		8		-		31
Legal Services (KMSA)		41		20		71		77
Warehousing rental (JFMD)		12		12		36		37
Consulting and administrative fees (SPARFACTS)		40		43		178		115
Total services provided by affiliates	$	2,513	$	2,202	$	7,200	$	5,995

Due to affiliates consists of the following (in thousands):	September 30,		December 31,
	*2021*		*2020*
Loans to local investors:
China (included in Other Receivables)	$	-	$	613

Loans from local investors:(1)
Australia	$	562	$	586
Mexico		623		623
Brazil		139		139
China		1,762		1,746
South Africa		364		415
Resource Plus		266		266
Total due to affiliates	$	3,716	$	3,775

(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.

Bartels' Retirement and Director Compensation

William H. Bartels retired as an employee of the Company as of January 1, 2020. However, he continues to serve as a member of SPAR's Board, a position he has held since July 8, 1999. Mr. Bartels is also one of the founders and a significant stockholder of SGRP.

Effective as of January 18, 2020, SPAR'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 as of 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.

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. The Company recognized $700,000 of retirement benefits during the year ended December 31, 2020, representing the present value of the future Retirement Compensation, Supplemental Fees and Medical Benefits payments due Mr. Bartels.

Other Related Party Transactions and Arrangements

SPAR Business Services, Inc. ("SBS") and SPAR InfoTech, Inc. ("Infotech") 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, director, chairman of the Board, and significant shareholder of SGRP. Infotech is an affiliate because it is owned principally by Robert G. Brown. In July 1999, SMF, SBS and Infotech 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 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.

Note 7 - Preferred Stock

9 Months Ended

Sep. 30, 2021

Preferred Stock [Text Block]

7.	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, 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 at its discretion. 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 SGRP Series A Preferred Stock. At September 30, 2021, no shares of SGRP Series A Preferred Stock were issued and outstanding.

Note 8 - Stock-based Compensation and Other Plans

9 Months Ended

Sep. 30, 2021

Share-based Payment Arrangement [Text Block]

8.	Stock-Based Compensation and Other Plans

As of September 30, 2021, there were awards representing 600,000 shares of SGRP's Common Stock that had been granted under the 2018 Plan (313,750 of which remain outstanding), and awards representing 874,087 shares of SGRP's Common Stock outstanding under the 2008 Plan. After May 31, 2019, the 2018 Plan ended, and no further grants can be made under the 2018 Plan respecting such shares of SGRP's Common Stock.

The Company recognized $174,000 and $40,000 in stock-based compensation expense relating to stock option awards during the three-month periods ended September 30, 2021 and 2020, respectively. The tax benefit available from stock-based compensation expense related to stock option during both the three months ended September 30, 2021 and 2020 was approximately $43,000 and $10,000 respectively. The Company recognized $457,000 and $109,000 in stock-based compensation expense relating to stock option awards during the nine-month periods ended September 30, 2021 and 2020, respectively. The tax benefit available from stock-based compensation expense related to stock option during both the nine months ended September 30, 2021 and 2020 was approximately $114,000 and $27,000 respectively. As of September 30, 2021, total unrecognized stock-based compensation expense related to stock options was $514,000.

During the three months ended September 30, 2021 and 2020, the Company recognized approximately $29,000 and $0, respectively of stock-based compensation expense related to restricted stock. The tax benefit available to the Company from stock-based compensation expense related to restricted stock during the three months ended September 30, 2021 and 2020 was approximately $7,000 and $0, respectively. During the nine months ended September 30, 2021 and 2020, the Company recognized approximately $47,000 and $0, respectively, of stock-based compensation expense related to restricted stock. The tax benefit available to the Company from stock-based compensation expense related to restricted stock during the nine months ended September 30, 2021 and 2020 was approximately $12,000 and $0, respectively. As of September 30, 2021, there was $103,000 unrecognized stock-based compensation expense related to unvested restricted stock awards.

2020 Plan

The Board authorized and approved the revised proposed 2020 stock compensation plan of SGRP (the "2020 Plan"), which was submitted to and approved by SGRP's stockholders at the Special Meeting of SGRP's stockholders on January 19, 2021 (the "2020 Plan Effective Date"). The 2020 Plan became effective immediately upon such approval, and the 2020 Plan will govern all options issued thereafter.

The 2020 Plan: (a) has four-month term from the 2020 Plan Effective Date (as defined below) through May 1, 2021 (the "20-21 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, to April 30, 2021 (for a possible total of 700,000 SGRP Shares) available for future Awards during the 20-21 Period as outlined below (the "20-21 Maximum") under 2020 Plan.; Since one new director joined the Board on the 2020 Plan Effective Date, 600,000 SGRP Shares were available for Awards on the 2020 Plan Effective Date.

The 2020 Plan: required the Company to issue as of the 2020 Plan: Effective Date new awards for options to purchase: (i) an aggregate of 125,000 SGRP Shares to 19 employees (other than the Named Executive Officers) in individual amounts designated by the Board; (ii) 10,000 SGRP Shares to each of Panagiotis N. Lazaretos, Igor Novgorodtsev, Robert G. Brown, and Arthur H. Baer (each a director); and (iii) 50,000 SGRP Shares to each member of the Board of Directors on the Effective Date of the Plan. Those options were granted by the Board on February 4, 2021. The 2020 Plan was terminated on May 1, 2021, and no further options were granted under it.

Summary of the 2020 Plan

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).

The employees, officers and directors of the Company 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 NQSOs. However (unlike the 2018 Plan and 2008 Plan), the 2020 Plan does not permit granting ISOs, SARs, Restricted Stock and RSUs.

2021 Plan

On June 4, 2021, the Board and the Board's Compensation Committee (the "Compensation Committee") approved the revised proposed 2021 Stock Compensation Plan of SPAR Group, Inc. (the "2021 Plan") for submission, approval and ratification by the Company's stockholders at their Annual Meeting on August 12, 2021. At that meeting, the 2021 Plan was ratified and approved by the Company's stockholders and became effective immediately on August 12, 2021 (the "2021 Plan Effective Date"), through May 31, 2022 (the "2021 Period").

The 2021 Plan provides for the issuance of Awards for NQSOs and RSUs (as defined below) respecting shares of SGRP's Common Stock ("SGRP Shares") covering up to a total of 400,000 SGRP Shares ("Maximum Award") under the 2021 Plan ("New Awards") to, in or otherwise respecting SGRP Shares ("New Award Shares") so long as the New Award Shares covered by each proposed New Award or group of New Awards in the aggregate (NQSOs plus RSUs) do not at the time of the proposed issuance exceed the Maximum Award and the RSU component does not exceed 150,000 New Award Shares.

Under the 2021 Plan, the Company (through its Compensation Committee with Board approval) may from time-to-time grant Awards in the form of nonqualified stock options ("NQSOs"). However, unlike the 2008 Plan and 2018 Plan, the 2021 Plan does not permit the granting of incentive stock options ("ISOs"), stock appreciation rights based on SGRP Shares ("SARs"), or restricted SGRP Shares ("Restricted Stock"). The 2020 Plan described below was limited to Awards of NQSOs.

As of August 12, 2021, there were RSU Awards respecting 58,011 shares of SGRP's Common Stock that had been granted under the 2021 Plan (all of which remained outstanding). As of September 30, 2021, there were no awards granted under the 2021 plan, there were Awards respecting 565,000 shares of SGRP's Common Stock that had been granted under the 2020 Plan (all of which remained outstanding), there were Awards respecting 600,000 shares of SGRP's Common Stock that had been granted under the 2018 Plan (365,000 of which remained outstanding), and Awards respecting 1,085,812 shares of SGRP's Common Stock remain outstanding under the 2008 Plan. After May 1, 2021, no further grants can be made under the 2020 Plan respecting shares of SGRP's Common Stock. After May 31, 2019, the 2018 Plan ended and no further grants can be made under the 2018 Plan respecting shares of SGRP's Common Stock. As of September 30, 2021 there were no awards available for grant under the 2008 plan, and there have been no awards granted under the 2021 Plan/

Nasdaq Rules permit the grant of options, RSUs and other stock-based awards outside of stockholder approved plans to induce executives to accept employment with the Corporation. Such inducement awards require Board approval, but do not require stockholder approval, and the Corporation has made inducement awards of stock options and RSUs. See Inducement Stock Award Summary, below.

Summary of the 2021 Plan

The 2021 Plan, 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 2021 Plan,

Unless again amended and extended (as approved by SGRP's stockholders), the 2021 Plan terminates on May 31, 2022, and thereafter no 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 if and as required pursuant to the 2021 Plan and Applicable Law. Awards granted prior to May 31, 2022, will continue to be governed by the 2021 Plan (and 2021 Plan shall continue in full force and effect for that purpose).

All Awards issued under the 2020 Plan, 2018 Plan, 2008 Plan, 2000 Plan and 1995 Plan (collectively, the "Prior Plans") and still outstanding on the 2021 Plan Effective Date respecting the covered shares of Common Stock shall continue to be governed by the Prior Plans, other than to the extent Awards issued under the Prior Plans have been exercised or the end of applicable vesting or similar restrictions have been reached, and except as Awards issued under the Prior Plans may otherwise be modified under the 2021 Plan.

The 2021 Plan sets and limits the maximum number of shares of Common Stock that may be issued pursuant to Awards made under the 2021 Plan to the 2021 Maximum during the 2021 Period, subject to adjustment as provided in the 2021 Plan (see below).

The employees, officers and directors of the Company (collectively, the "Participants") under the 2021 Plan may be (and under the 2020 Plan and 2018 Plan may have been) granted certain Equity Compensation Awards based on SGRP Shares ("Awards"). There are approximately 828 employees, officers and directors of the Company who currently meet the eligibility requirements to participate in the 2021 Plan.

Like the 2020 Plan and the 2018 Plan, the 2021 Plan permits the granting of Awards consisting of non-qualified options to purchase shares of SGRP Shares Common Stock ("NQSOs" or "Options"). Like the 2018 Plan and 2008 Plan (but unlike the 2020 Plan), the 2021 Plan permits granting of both NQSOs and RSUs. However, unlike the 2018 Plan and 2008 Plan (but like the 2020 Plan), the 2021 Plan will 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 "ISOs"), stock appreciation rights based on SGRP Shares ("SARs"), or restricted SGRP Shares ("Restricted Stock").

Awards

Future participants in the 2021 Plan and the amounts of their future allotments will be recommended by the Compensation Committee and determined by the Board in its discretion subject to any restrictions in the 2021 Plan or the applicable individual written agreement containing the Award terms (the "Contract").

Option Awards under the 2021 Plan expire on the fifth anniversary of grant or sooner as provided in the 2021 Plan, whether or not vested. Once vested under the 2021 Plan, RSU Awards do not expire. Under the 2021 Plan: (i) each stock option Award must vest over a four (4) year period following the date of grant in four (4) equal amounts annually starting on the first anniversary of the grant date; (ii) any RSU Award granted to an employee shall vest over a three (3) year period following the date of grant annually in three (3) equal amounts starting on the first anniversary of the RSU grant date; and (iii) any RSU Award granted to a Director shall vest over a one (1) year period following the date of grant in four (4) equal amounts quarterly with one installment vesting at the end of each three (3) month period following the date of the RSU grant date.

Inducement Stock Award Summary

Nasdaq Rules permit the grant of individualized options, RSUs and other stock-based awards outside of stockholder approved plans to induce executives to accept employment with the Corporation. Such inducement awards require Board approval, but do not require stockholder approval. See Recent Inducement Awards, below.

On August 2, 2021 as an inducement to Ron Lutz to become the Corporation's Chief Global Commercial Officer, the Corporation granted to Mr. Lutz RSU Awards issued and effective on that date having a fair market value of $50,000 (i.e., respecting 26,882 SGRP Shares at $1.86 per share) as of that date and vesting in one year.

On August 2, 2021 as an inducement to William Linnane to become the Corporation's Chief Strategy and Growth Officer, the Corporation granted to Mr. Linnane RSU Awards issued and effective on that date having a fair market value of $50,000 (i.e., respecting 26,882 SGRP Shares at $1.86 per share) as of that date and vesting in one year.

On February 22, 2021, as an inducement to Mike Matacunas to become the Corporation's Chief Executive Officer and a Director, the Corporation granted to Mr. Matacunas Awards consisting of: (a) nonqualified option Awards to acquire 630,000 SGRP shares at $1.90 per share; and (b) RSU Awards issued and effective (i) on that date having a fair market value of $50,000 (i.e., respecting 26,315 SGRP Shares at $1.90 per share) as of that date and vesting in one year; and (ii) on May 15, 2022, and on May 15 of each following year through 2031, provided that Grantee is then still employed as the CEO of the Corporation on such date, RSUs having a Fair Market Value of $100,000 on each such date, which shall be automatically issued and effective and shall be recorded by the Corporation on its books and records on each such date. Each of his RSU Awards vests one year after issuance. His Option Award vests on February 22, 2022.

On August 31, 2020, as an inducement to Fay DeVriese to become the Corporation's Chief Financial Officer and a Director, the Corporation granted to Ms. DeVriese an Award consisting of nonqualified options to acquire 200,000 SGRP shares at $0.85 per share, vesting twenty-five percent (25%) of the total number of shares of Common Stock subject hereto on August 31, 2021, and the balance of the Option shall thereafter vest and become exercisable in a series of three successive equal annual installments upon the Optionee's completion of each additional year of employment over the three year period following August 31, 2021, such that the balance of the Option will be fully vested on August 31, 2024.

Note 9 - Commitments and Contingencies

9 Months Ended

Sep. 30, 2021

Commitments and Contingencies Disclosure [Text Block]

9.	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.

Affinity Insurance and Related Reimbursement Dispute

SPAR Marketing Force, Inc. ("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 to SPAR Administrative Services, Inc. ("SAS") (as described below).

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 a shareholder and member of Affinity and has been since approximately 2000. SMF became a direct shareholder and member of Affinity in March 2018 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 for SAS' field administrators and other employees 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 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 the year ended December 31, 2020, SAS received $426,795 of the security deposit refund in cash and applied almost all the remaining balance toward various fees as payments. SMF has demanded repayment of its advances to SAS from refunds received from Affinity, but SAS has refused. SAS has recently stated it has no funds available to remit to SMF. SAS has acknowledged owing 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 of 2020, Affinity refunded $94,414 of those premium payments to SAS.

On 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 not complied with this demand. The Company has subsequently prepared the draft of a complaint to be filed in the Supreme Court of the State of New York in Westchester County, New York, seeking appropriate relief and recovery from SAS and other related parties. Filing of the complaint is still pending.

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.

SAS is claiming alleged ongoing post-termination expenses, but SMF believes that no 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.

See SBS Bankruptcy, Settlement and March 2020 Claim in Note 9 -- Legal Matters, below.

Advancement Claims

On December 3, 2018, Robert G. Brown demanded advancement from SGRP for his proportionate share of the legal fees and expenses incurred by him in connection with related party litigation matters that have been settled (the "Brown Advancement Demand"). Counsel advised that Brown had been sued as a stockholder and conspirator in such action against him, and not as a director, that Brown was not a director at the time, and did not believe Brown could reasonably succeed in a lawsuit for advancement. SGRP, with the support of its Audit Committee, rejected the Brown Advancement Demand.

On January 27, 2019, Mr. Robert G. Brown sent a draft of his proposed Delaware litigation complaint threatening to sue SGRP respecting the Brown Advancement Demand, which he repeated on February 2, 2019. Mr. Brown on several occasions sent copies of that complaint to SGRP in 2020; and filed his complaint on his own behalf in the Delaware Court of Chancery on September 17, 2020; however, through September 30, 2021, no such complaint has been properly served by Mr. Brown. SGRP continues to deny the Brown Advancement Demand.

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 seeking reimbursement for $378,838 for SMF's funding of certain security deposits and $12,963 for SMF's funding of field payment checks, and $1,839,459 for indemnification of SGRP for its settlement of the class action case filed in 2014 against SBS and the Company in Alameda County, California ("Clothier") and legal costs and an unspecified amount for indemnification of SGRP related to the class action case filed in January 2017 against SBS and SGRP in the U.S. District Court in Massachusetts ("Hogan") (which SGRP settled in November 2019) and other to be discovered indemnified claims.

The Company settled its claims for (among other things) indemnification from SBS in the Clothier case as well as the class action case filed on February 21, 2014 against SBS, Robert G. Brown and William H. Bartels in the U.S. District Court for the Southern District of Texas ("Rodgers") with SBS pursuant to the Compromise and Settlement Agreement, dated July 26, 2019 (the "Settlement Agreement"). Pursuant to the Settlement Agreement, the Company settled such claims for $174,097, payable by SBS over 24 monthly installments starting January 1, 2020, and without any interest (collectively, the "Discounted Claim Payments"), and SBS completely released the Company from all obligations that may be owed to SBS, except for the Discounted Claim Payments and the proven Unpaid A/R (as defined in the Settlement Agreement), if any, payable by the Company upon its determination. The Company has paid the proven Unpaid A/R and has no further obligation.

The Company recorded the total settlement amount of $174,097 as of December 31, 2019. To date, SBS is in default of all outstanding payments 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 September 30, 2021, 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 demanding payment of $1,707,374 to SBS from the Company pursuant to the Settlement Agreement (the " March 2020 Claim"). The Company has reviewed the March 2020 Claim and disagrees that any such amount is owed. The Company has not accrued anything respecting Mr. Robert G. Brown's claims.

On March 17, 2020, William H. Bartels, Director and significant shareholder of SGRP, made a further demand of claims and expenses owed to Mr. Brown and Mr. Bartels by the Company in connection with, among other matters, the Clothier, Rodgers and Hogan cases. Such additional claims, net of an anticipated reduction, totaled 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 under the Settlement Agreement.

Since February 2021, Mr. Robert G. Brown and Mr. William H. Bartels provided management with a revised list of expenses that increased the implied value of the claims and owed expenses to $5.6 million. Mr. Brown and Mr. Bartels acknowledged that they have not made a formal demand for such increased amounts. The Company continues to reject these claims of any amount and maintains the same position.

NMS Bankruptcy

On August 10, 2019, NMS, to protect continuity of its field specialist nationwide, petitioned for bankruptcy protection under Chapter 11 of the United States Bankruptcy Code in the U.S. District for Nevada (the "NMS Chapter 11 Case"). On March 22, 2021, the U.S. Bankruptcy Court for the District of Nevada closed the NMS Chapter 11 Case.

Note 10 - Segment Information

9 Months Ended

Sep. 30, 2021

Segment Reporting Disclosure [Text Block]

10.

Segment Information

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

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

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

	*Three Months Ended*						*Nine Months Ended*
	September 30,						September 30,
	*2021*			*2020*			*2021*			*2020*
Revenue:
United States	$	28,696		$	27,041		$	79,623		$	72,453
International		38,727			31,824			116,073			98,704
Total revenue	$	67,423		$	58,865		$	195,696		$	171,157

Operating income:
United States	$	1,085		$	1,299		$	2,176		$	1,924
International		1,590			2,042			5,106			4,859
Total operating income	$	2,675		$	3,341		$	7,282		$	6,783

Interest expense (income):
United States	$	144		$	158		$	434		$	435
International		(20	)		11			(32	)		47
Total interest expense	$	124		$	169		$	402		$	482

Other (income), net:
United States		(1	)		(0	)		(3	)		(2	)
International		(136	)		(143	)		(205	)		(199	)
Total other (income), net	$	(137	)	$	(143	)	$	(208	)	$	(201	)

Income before income tax expense:
United States	$	940		$	1,141		$	1,745		$	1,491
International		1,748			2,174			5,343			5,011
Total income before income tax expense	$	2,688		$	3,315		$	7,088		$	6,502

Income tax expense:
United States	$	55		$	436		$	232		$	637
International		494			434			1,804			1,193
Total income tax expense	$	549		$	870		$	2,036		$	1,830

Net income:
United States	$	885		$	705		$	1,513		$	854
International		1,254			1,740			3,539			3,818
Total net income	$	2,139		$	2,445		$	5,052		$	4,672

Net (income) attributable to non-controlling interest:
United States	$	(124	)	$	(299	)	$	(206	)	$	(882	)
International		(835	)		(1,002	)		(2,235	)		(2,453	)
Total net (income) attributable to non-controlling interest	$	(959	)	$	(1,301	)	$	(2,441	)	$	(3,335	)

Net income (loss) attributable to SPAR Group, Inc.:
United States	$	761		$	406		$	1,307		$	(28	)
International		419			738			1,304			1,365
Total net income attributable to SPAR Group, Inc.	$	1,180		$	1,144		$	2,611		$	1,337

Depreciation and amortization:
United States	$	385		$	399		$	1,160		$	1,231
International		124			131			413			378
Total depreciation and amortization	$	509		$	530		$	1,573		$	1,609

Capital expenditures:
United States	$	438		$	417		$	1,076		$	1,085
International		102			46			356			163
Total capital expenditures	$	540		$	463		$	1,432		$	1,248

Note: There were no inter-company sales for the three and nine months ended September 30, 2021 or 2020.

	September 30,		December 31,
	*2021*		*2020*
Assets:
United States	$	42,302	$	31,675
International		55,409		52,354
Total assets	$	97,711	$	84,029

	September 30,		December 31,
	*2021*		*2020*
Long lived assets:
United States	$	4,611	$	4,809
International		2,486		2,487
Total long lived assets	$	7,097	$	7,296

Geographic Data (in thousands)

	Three Months Ended September 30,										Nine Months Ended September 30,
	*2021*					*2020*					*2021*					*2020*
			*% of*					*% of*					*% of*					*% of*
			*consolidated*					*consolidated*					*consolidated*					*consolidated*
International revenue:			*net revenue*					*net revenue*					*net revenue*					*net revenue*
Brazil	$	14,913		22.1	%	$	11,252		19.1	%	$	40,810		20.9	%	$	37,355		21.8	%
South Africa		9,653		14.3			6,325		10.7			25,899		13.2			19,327		11.3
Mexico		4,307		6.4			5,006		8.5			19,929		10.2			15,673		9.2
China		3,735		5.5			3,019		5.1			10,193		5.2			8,339		4.9
Japan		2,348		3.5			2,335		4.0			7,336		3.7			6,766		4.0
Canada		1,933		2.9			2,128		3.6			5,851		3.0			6,335		3.7
India		1,650		2.4			1,571		2.7			5,234		2.7			4,291		2.5
Australia		188		0.3			188		0.3			821		0.4			618		0.4
Total international revenue	$	38,727		57.4	%	$	31,824		54.0	%	$	116,073		59.3	%	$	98,704		57.8	%

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.

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Note 11 - Recent Accounting Pronouncements

9 Months Ended

Sep. 30, 2021

Significant Accounting Policies [Text Block]

11.

Recent Accounting Pronouncements

The Company reviews new accounting pronouncements as they are issued or proposed by the Financial Accounting Standards Board (“FASB”).

Recently Adopted

In December 2019, the FASB issued ASU 2019-12 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 adoption of this standard did not have a material impact on the consolidated financial statements.

Not Yet Adopted

In 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 income (loss), statements of cash flows and related disclosures.

Note 12 - Leases

9 Months Ended

Sep. 30, 2021

Lessee, Operating Leases [Text Block]

12.

Leases

The Company is a lessee under certain operating leases for office space and equipment.

ASC 842 requires lessees to recognize leases on the balance sheet as a lease liability with a corresponding right of use ("ROU") asset, subject to certain permitted accounting policy elections.

Under ASC 842, SPAR determines, at the inception of the contract, whether the contract is or contains a lease based on whether the contract provides SPAR 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. SPAR’s 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 no longer available to SPAR if not exercised. The extension options and termination options may be exercised at SPAR’s sole discretion. SPAR does not consider in the measurement of ROU assets and lease liabilities an option to extend or terminate a lease if SPAR is not reasonably certain to exercise the option. As of the end of this reporting period, SPAR has not included any options to extend or terminate in its measurement of ROU assets or lease liabilities.

Certain of SPAR’s leases include covenants that oblige SPAR, at its sole expense, to repair and maintain the leased asset periodically during the lease term. SPAR 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 SPAR's 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 SPAR's rented square feet of the building. Variable payments that do not depend on an index or rate are expensed by SPAR as they are incurred and are not included in the measurement of the lease liability.

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

SPAR 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. SPAR's ROU assets are equal to the lease liability. SPAR estimates its incremental borrowing rate based on the interest rate SPAR 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 SPAR's lease expenses for the three and nine months ended September 30, 2021 and 2020, which are included in the condensed consolidated income statement, are as follows (in thousands):

		*Three Months Ended*				*Nine Months Ended*
		September 30,				September 30,
Lease Costs	*Classification*	*2021*		*2020*		*2021*		*2020*
Operating lease cost	Selling, General and Administrative Expense	$	255	$	701	$	690	$	2,084
Short-term lease cost	Selling, General and Administrative Expense		121	$	90		629		305
Variable costs	Selling, General and Administrative Expense		40	$	97		132		291
Total lease cost		$	416	$	888	$	1,451	$	2,680

Supplemental cash flow information related to SPAR’s leases for three and nine months ended September 30, 2021 and 2020 is as follows (in thousands):

	*Three Months Ended*				*Nine Months Ended*
	September 30,				September 30,
	*2021*		*2020*		*2021*		*2020*

Cash paid for amounts included in the measurement of lease liabilities	$	256	$	795	$	691	$	2,335

Assets obtained in exchange for new operating lease liabilities
Operating lease	$	2	$	-	$	2	$	213

At September 30, 2021, 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):

Period Ending December 31,	Amount
2021	$	358
2022		1,032
2023		388
2024		247
2025		392
Thereafter		142
Total Lease Payments		2,559
Less: imputed interest		445
Total		2,114

Note 3 - Business Combinations (Tables)

9 Months Ended

Sep. 30, 2021

Schedule of Business Acquisitions, by Acquisition [Table Text Block]

	Amount
Assets	$	884
Intangible Assets - Customer Contracts and Lists		564
Liabilities		(461	)
Deferred Tax Liabilities		(158	)
Net Assets		829
Goodwill		773
Total Purchase Price	$	1,602

Note 4 - Earnings Per Share (Tables)

9 Months Ended

Sep. 30, 2021

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

	*Three Months Ended*				*Nine Months Ended*
	*September 30,*				*September 30,*
	*2021*		*2020*		*2021*		*2020*
Numerator:
Net income attributable to SPAR Group, Inc.	$	1,180	$	1,144	$	2,611	$	1,337

Denominator:
Shares used in basic net income per share calculation		21,295		21,110		21,248		21,108
Effect of diluted securities:
Stock options and unvested restricted shares		294		37		344		44
Shares used in diluted net income per share calculations		21,589		21,147		21,592		21,152

Basic and diluted net income per common share:	$	0.06	$	0.05	$	0.12	$	0.06

Note 5 - Credit Facilities and Other Debt (Tables)

9 Months Ended

Sep. 30, 2021

Schedule of Debt [Table Text Block]

	Interest Rate
	as of
	September 30, 2021			2021		2022		2023		2024		2025		2026
Australia - National Australia Bank		6.56	%		61		-		-		-		-		-
China- Construction Bank		4.25	%		155		-		-		-		-		-
China- People's Bank of China		3.65	%		155		-		-		-		-		-
China- Industrial Bank		6.00	%		465		-		-		-		-		-
USA - North Mill Capital		5.25	%		12,692		-		-		-		-		-
USA - Resource Plus Seller Notes		1.85	%		300		300		700		-		-		-
Total				$	13,828	$	300	$	700	$	-	$	-	$	–

Credit And Debt Facilities Unused Availability [Table Text Block]

	September 30,		December 31,
	*2021*		*2020*
Unused Availability:
United States / Canada	$	5,807	$	10,238
Australia		526		262
Mexico		775		463
Total Unused Availability	$	7,108	$	10,963

Note 6 - Related-party Transactions (Tables)

9 Months Ended

Sep. 30, 2021

	*Three Months Ended*				*Nine Months Ended*
	*September 30,*				*September 30,*
	*2021*		*2020*		*2021*		*2020*
Services provided by affiliates:
National Store Retail Services (NSRS)	$	-		1,532	$	3,799		3,924
National Remodel & Setup Services (NRSS)		2,109		-		2,109		-
Office lease expenses (Mr. Burdekin)		6		6		18		18
Consulting and administrative services (RJ Holdings)		186		174		628		524
Office lease expenses (RJ Holdings)		62		62		186		186
Office and vehicle lease expenses (MPT)		16		13		51		40
Vehicle rental expenses (MCPT)		12		267		36		847
Office and vehicle rental expenses (MHT)		29		65		88		196
Consulting and administrative services (CON)		-		8		-		31
Legal Services (KMSA)		41		20		71		77
Warehousing rental (JFMD)		12		12		36		37
Consulting and administrative fees (SPARFACTS)		40		43		178		115
Total services provided by affiliates	$	2,513	$	2,202	$	7,200	$	5,995

Due to affiliates consists of the following (in thousands):	September 30,		December 31,
	*2021*		*2020*
Loans to local investors:
China (included in Other Receivables)	$	-	$	613

Loans from local investors:(1)
Australia	$	562	$	586
Mexico		623		623
Brazil		139		139
China		1,762		1,746
South Africa		364		415
Resource Plus		266		266
Total due to affiliates	$	3,716	$	3,775

Note 10 - Segment Information (Tables)

9 Months Ended

Sep. 30, 2021

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

	*Three Months Ended*						*Nine Months Ended*
	September 30,						September 30,
	*2021*			*2020*			*2021*			*2020*
Revenue:
United States	$	28,696		$	27,041		$	79,623		$	72,453
International		38,727			31,824			116,073			98,704
Total revenue	$	67,423		$	58,865		$	195,696		$	171,157

Operating income:
United States	$	1,085		$	1,299		$	2,176		$	1,924
International		1,590			2,042			5,106			4,859
Total operating income	$	2,675		$	3,341		$	7,282		$	6,783

Interest expense (income):
United States	$	144		$	158		$	434		$	435
International		(20	)		11			(32	)		47
Total interest expense	$	124		$	169		$	402		$	482

Other (income), net:
United States		(1	)		(0	)		(3	)		(2	)
International		(136	)		(143	)		(205	)		(199	)
Total other (income), net	$	(137	)	$	(143	)	$	(208	)	$	(201	)

Income before income tax expense:
United States	$	940		$	1,141		$	1,745		$	1,491
International		1,748			2,174			5,343			5,011
Total income before income tax expense	$	2,688		$	3,315		$	7,088		$	6,502

Income tax expense:
United States	$	55		$	436		$	232		$	637
International		494			434			1,804			1,193
Total income tax expense	$	549		$	870		$	2,036		$	1,830

Net income:
United States	$	885		$	705		$	1,513		$	854
International		1,254			1,740			3,539			3,818
Total net income	$	2,139		$	2,445		$	5,052		$	4,672

Net (income) attributable to non-controlling interest:
United States	$	(124	)	$	(299	)	$	(206	)	$	(882	)
International		(835	)		(1,002	)		(2,235	)		(2,453	)
Total net (income) attributable to non-controlling interest	$	(959	)	$	(1,301	)	$	(2,441	)	$	(3,335	)

Net income (loss) attributable to SPAR Group, Inc.:
United States	$	761		$	406		$	1,307		$	(28	)
International		419			738			1,304			1,365
Total net income attributable to SPAR Group, Inc.	$	1,180		$	1,144		$	2,611		$	1,337

Depreciation and amortization:
United States	$	385		$	399		$	1,160		$	1,231
International		124			131			413			378
Total depreciation and amortization	$	509		$	530		$	1,573		$	1,609

Capital expenditures:
United States	$	438		$	417		$	1,076		$	1,085
International		102			46			356			163
Total capital expenditures	$	540		$	463		$	1,432		$	1,248

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

	September 30,		December 31,
	*2021*		*2020*
Assets:
United States	$	42,302	$	31,675
International		55,409		52,354
Total assets	$	97,711	$	84,029

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

	September 30,		December 31,
	*2021*		*2020*
Long lived assets:
United States	$	4,611	$	4,809
International		2,486		2,487
Total long lived assets	$	7,097	$	7,296

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

	Three Months Ended September 30,										Nine Months Ended September 30,
	*2021*					*2020*					*2021*					*2020*
			*% of*					*% of*					*% of*					*% of*
			*consolidated*					*consolidated*					*consolidated*					*consolidated*
International revenue:			*net revenue*					*net revenue*					*net revenue*					*net revenue*
Brazil	$	14,913		22.1	%	$	11,252		19.1	%	$	40,810		20.9	%	$	37,355		21.8	%
South Africa		9,653		14.3			6,325		10.7			25,899		13.2			19,327		11.3
Mexico		4,307		6.4			5,006		8.5			19,929		10.2			15,673		9.2
China		3,735		5.5			3,019		5.1			10,193		5.2			8,339		4.9
Japan		2,348		3.5			2,335		4.0			7,336		3.7			6,766		4.0
Canada		1,933		2.9			2,128		3.6			5,851		3.0			6,335		3.7
India		1,650		2.4			1,571		2.7			5,234		2.7			4,291		2.5
Australia		188		0.3			188		0.3			821		0.4			618		0.4
Total international revenue	$	38,727		57.4	%	$	31,824		54.0	%	$	116,073		59.3	%	$	98,704		57.8	%

Note 12 - Leases (Tables)

9 Months Ended

Sep. 30, 2021

Lease, Cost [Table Text Block]

		*Three Months Ended*				*Nine Months Ended*
		September 30,				September 30,
Lease Costs	*Classification*	*2021*		*2020*		*2021*		*2020*
Operating lease cost	Selling, General and Administrative Expense	$	255	$	701	$	690	$	2,084
Short-term lease cost	Selling, General and Administrative Expense		121	$	90		629		305
Variable costs	Selling, General and Administrative Expense		40	$	97		132		291
Total lease cost		$	416	$	888	$	1,451	$	2,680

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

	*Three Months Ended*				*Nine Months Ended*
	September 30,				September 30,
	*2021*		*2020*		*2021*		*2020*

Cash paid for amounts included in the measurement of lease liabilities	$	256	$	795	$	691	$	2,335

Assets obtained in exchange for new operating lease liabilities
Operating lease	$	2	$	-	$	2	$	213

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

Period Ending December 31,	Amount
2021	$	358
2022		1,032
2023		388
2024		247
2025		392
Thereafter		142
Total Lease Payments		2,559
Less: imputed interest		445
Total		2,114

Note 2 - Business and Organization (Details Textual) $ in Millions	Sep. 30, 2021 USD ($)
Number of Countries in which Entity Operates	9
Accrued Expenses and Other Current Liabilities [Member]
Accrual for Taxes Other than Income Taxes, Current	$ 1.3

Note 3 - Business Combinations (Details Textual) - 9 months ended Sep. 30, 2021 - Bordax Acquisition [Member] R in Millions	USD ($)	ZAR (R)
Payments to Acquire Businesses, Gross	$ 1,100,000	R 16.8
Business Combination, Consideration Transferred, Liabilities Incurred	$ 502,000	R 7.9

Note 3 - Business Combinations - Purchase Price Allocation (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Jul. 15, 2021	Dec. 31, 2020
Goodwill	$ 4,168		$ 3,760
Bordax Acquisition [Member]
Assets		$ 884
Liabilities		(461)
Deferred Tax Liabilities		(158)
Net Assets		829
Goodwill		773
Total Purchase Price		1,602
Bordax Acquisition [Member] \| Customer Lists [Member]
Intangible Assets - Customer Contracts and Lists		$ 564

Note 4 - Earnings Per Share - Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Net income attributable to SPAR Group, Inc.	$ 1,180	$ 1,144	$ 2,611	$ 1,337
Shares used in basic net income per share calculation (in shares)	21,295	21,110	21,248	21,108
Stock options and unvested restricted shares (in shares)	294	37	344	44
Shares used in diluted net income per share calculations (in shares)	21,589	21,147	21,592	21,152
Basic and diluted income per common share: (in dollars per share)	$ 0.06	$ 0.05	$ 0.12	$ 0.06

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

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Due to affiliates consists of the following (in thousands):

Note 5 - Credit Facilities and Other Debt (Details Textual) ¥ in Millions, $ in Millions, $ in Millions					6 Months Ended	9 Months Ended
	Mar. 22, 2021 USD ($)	Jan. 05, 2021 USD ($)	Apr. 10, 2019	Jan. 09, 2018 USD ($)	Jun. 30, 2021	Sep. 30, 2021 USD ($)	Sep. 30, 2021 AUD ($)	Sep. 30, 2021 CNY (¥)	Sep. 30, 2021 MXN ($)	Mar. 22, 2021 CAD ($)	Jan. 05, 2021 CAD ($)	Oct. 31, 2017 USD ($)	Oct. 31, 2017 AUD ($)
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						5.25%	5.25%	5.25%	5.25%
National Australia Bank [Member]
Debt Instrument, Interest Rate, Effective Percentage						6.56%	6.56%	6.56%	6.56%
China Construction Bank [Member]
Debt Instrument, Interest Rate, Effective Percentage						4.25%	4.25%	4.25%	4.25%
China Construction Bank [Member] \| SPAR China [Member]
Debt Instrument, Interest Rate, Stated Percentage						4.25%	4.25%	4.25%	4.25%
Debt Instrument, Face Amount						$ 155,000		¥ 1
Long-term Debt, Total						$ 155,000		¥ 1
People's Bank of China [Member]
Debt Instrument, Interest Rate, Effective Percentage						3.65%	3.65%	3.65%	3.65%
People's Bank of China [Member] \| SPAR China [Member]
Debt Instrument, Interest Rate, Stated Percentage						3.65%	3.65%	3.65%	3.65%
Debt Instrument, Face Amount						$ 155,000		¥ 1
Long-term Debt, Total						$ 155,000		¥ 1
Industrial Bank [Member]
Debt Instrument, Interest Rate, Effective Percentage						6.00%	6.00%	6.00%	6.00%
Industrial Bank [Member] \| SPAR China [Member]
Debt Instrument, Interest Rate, Stated Percentage						6.00%	6.00%	6.00%	6.00%
Debt Instrument, Face Amount						$ 465,000		¥ 3
Long-term Debt, Total						$ 465,000		¥ 3
Revolving Credit Facility [Member] \| North Mill, LLC [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
Debt Instrument, Early Termination Fee, Percentage	0.85%		1.00%
Debt Instrument, Interest Rate, Effective Percentage						5.25%	5.25%	5.25%	5.25%
Line of Credit, Current						$ 12,700,000
Revolving Credit Facility [Member] \| North Mill, LLC [Member] \| Prime Rate [Member]
Debt Instrument, Basis Spread on Variable Rate		1.25%
Debt Instrument, Interest Rate, Stated Percentage	1.25%									1.25%
Revolving Credit Facility [Member] \| North Mill, LLC [Member] \| Minimum [Member]
Debt Instrument, Interest Rate, Stated Percentage	5.25%	6.75%								5.25%	6.75%
Revolving Credit Facility [Member] \| North Mill, LLC [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	$ 4,500,000
Revolving Credit Facility [Member] \| North Mill, LLC [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)			18 months
Revolving Credit Facility [Member] \| North Mill, LLC [Member] \| NM Loan Agreement [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] \| SPAR Marketing Force [Member] \| Maximum [Member]
Borrowing Base Availability for Unbilled Receivables, Percentage					70.00%
Revolving Credit Facility [Member] \| North Mill, LLC [Member] \| NM Loan Agreement [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						3.60%	3.60%	3.60%	3.60%
Debt Covenant, Minimum Fixed Charge Ratio				1.2
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												$ 586,000	$ 800,000
Percent Of Eligible Domestic Accounts Receivable Less Certain Reserves To Calculate Borrowing Availability												80.00%	80.00%
Long-term Line of Credit, Total						$ 61,000	$ 83,000
Revolving Credit Facility [Member] \| Ve Por Mas [Member]
Line of Credit Facility, Maximum Borrowing Capacity						400,000			$ 8.0
Long-term Line of Credit, Total						$ 0
Line of Credit Facility, Interest Rate at Period End						7.50%	7.50%	7.50%	7.50%
Revolving Credit Facility [Member] \| Ve Por Mas [Member] \| Interbank Interest Rate [Member]
Debt Instrument, Basis Spread on Variable Rate						3.00%
Revolving Credit Facility [Member] \| BBVA Bancormer [Member]
Line of Credit Facility, Maximum Borrowing Capacity						$ 375,000			$ 7.5
Long-term Line of Credit, Total						$ 0
Line of Credit Facility, Interest Rate at Period End						9.50%	9.50%	9.50%	9.50%
Revolving Credit Facility [Member] \| BBVA Bancormer [Member] \| Interbank Interest Rate [Member]
Debt Instrument, Basis Spread on Variable Rate						5.20%

Note 5 - Credit Facilities and Other Debt - Summary of Credit and Other Debt Facilities (Details) $ in Thousands	Sep. 30, 2021 USD ($)
Repayments of Principal, 2021	$ 13,828
Repayments of Principal, 2022	300
Repayments of Principal, 2023	700
Repayments of Principal, 2024	0
Repayments of Principal, 2025	0
Repayments of Principal, 2026	$ 0
National Australia Bank [Member]
Interest Rate	6.56%
Repayments of Principal, 2021	$ 61
Repayments of Principal, 2022	0
Repayments of Principal, 2023	0
Repayments of Principal, 2024	0
Repayments of Principal, 2025	0
Repayments of Principal, 2026	$ 0
China Construction Bank [Member]
Interest Rate	4.25%
Repayments of Principal, 2021	$ 155
Repayments of Principal, 2022	0
Repayments of Principal, 2023	0
Repayments of Principal, 2024	0
Repayments of Principal, 2025	0
Repayments of Principal, 2026	$ 0
People's Bank of China [Member]
Interest Rate	3.65%
Repayments of Principal, 2021	$ 155
Repayments of Principal, 2022	0
Repayments of Principal, 2023	0
Repayments of Principal, 2024	0
Repayments of Principal, 2025	0
Repayments of Principal, 2026	$ 0
Industrial Bank [Member]
Interest Rate	6.00%
Repayments of Principal, 2021	$ 465
Repayments of Principal, 2022	0
Repayments of Principal, 2023	0
Repayments of Principal, 2024	0
Repayments of Principal, 2025	0
Repayments of Principal, 2026	$ 0
North Mill, LLC [Member]
Interest Rate	5.25%
Repayments of Principal, 2021	$ 12,692
Repayments of Principal, 2022	0
Repayments of Principal, 2023	0
Repayments of Principal, 2024	0
Repayments of Principal, 2025	0
Repayments of Principal, 2026	$ 0
Resource Plus Acquisition Note [Member]
Interest Rate	1.85%
Repayments of Principal, 2021	$ 300
Repayments of Principal, 2022	300
Repayments of Principal, 2023	700
Repayments of Principal, 2024	0
Repayments of Principal, 2025	0
Repayments of Principal, 2026	$ 0

Note 5 - Credit Facilities and Other Debt - Unused Availability (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Unused Availability	$ 7,108	$ 10,963
UNITED STATES
Unused Availability	5,807	10,238
AUSTRALIA
Unused Availability	526	262
MEXICO
Unused Availability	$ 775	$ 463

Note 6 - Related-party Transactions (Details Textual)		1 Months Ended	3 Months Ended		12 Months Ended
Note 6 - Related-party Transactions (Details Textual)	Jan. 18, 2020 USD ($)	Nov. 30, 2020 BRL (R$)	Sep. 30, 2021 USD ($)	Sep. 30, 2021 AUD ($)	Dec. 31, 2020 USD ($)
SPAR BSMT Joint Venture [Member]
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage			51.00%	51.00%
NMS [Member] \| Minimum [Member]
Percent of Reimbursement			4.00%	4.00%
NMS [Member] \| Maximum [Member]
Percent of Reimbursement			10.00%	10.00%
JKC [Member] \| SPAR BSMT Joint Venture [Member]
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage			39.00%	39.00%
EILLC [Member] \| SPAR BSMT Joint Venture [Member]
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage			10.00%	10.00%
NMS [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners			49.00%	49.00%
NSRS [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners			100.00%	100.00%
Resource Plus, Inc [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners			49.00%	49.00%
RJ Holdings [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners			50.00%	50.00%
Meridian [Member]
Majority Interest Ownership Percentage By Parent			51.00%	51.00%
Meridian [Member] \| FRIEDSHELF 401 Proprietary Limited [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners			23.00%	23.00%
Meridian [Member] \| Lindicom Proprietary Limited [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners			26.00%	26.00%
SPAR Todopromo [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners			49.00%	49.00%
NMS [Member]
Majority Interest Ownership Percentage By Parent			51.00%	51.00%
Operating Lease, Expense Per Month			$ 2,000
Resource Plus, Inc [Member]
Majority Interest Ownership Percentage By Parent			51.00%	51.00%
SPAR Todopromo [Member]
Majority Interest Ownership Percentage By Parent			51.00%	51.00%
Mr. Juan F. Medina Domenzain [Member] \| CON [Member]
Related Party Ownership Percentage			90.00%	90.00%
Mr. Juan F. Medina Domenzain [Member] \| SPAR Todopromo [Member]
Operating Lease, Expense Per Month			$ 4,000	$ 85,000
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
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
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

Note 6 - Related-party Transactions - Transactions Between the Company and Affiliates (Details) - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Sep. 30, 2021

Sep. 30, 2020

Sep. 30, 2021

Sep. 30, 2020

Dec. 31, 2020

$ 2,513

$ 2,202

$ 7,200

$ 5,995

Due to affiliates consists of the following (in thousands):

3,716

$ 3,775

NSRS [Member]

1,532

3,799

3,924

National Remodel and Setup Services [Member]

Due to affiliates consists of the following (in thousands):

2,109

Office lease expenses (Mr. Burdekin) [Member]

Due to affiliates consists of the following (in thousands):

Consulting and Administrative Services (CON) [Member]

Due to affiliates consists of the following (in thousands):

186

174

628

524

Office Lease Expenses (RJ Holdings) [Member]

Due to affiliates consists of the following (in thousands):

186

Office And Vehicle Rental MPT [Member]

Due to affiliates consists of the following (in thousands):

Vehicle Rental MCPT [Member]

Due to affiliates consists of the following (in thousands):

267

847

Office And Vehicle Rental MHT [Member]

Due to affiliates consists of the following (in thousands):

196

CON [Member]

Due to affiliates consists of the following (in thousands):

Legal Services (KMSA) [Member]

Due to affiliates consists of the following (in thousands):

Warehouse Rental (JFMD) [Member]

Due to affiliates consists of the following (in thousands):

Consulting and administrative fees (SPARFACTS) [Member]

Due to affiliates consists of the following (in thousands):

$ 43

178

$ 115

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

Due from affiliates

613

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

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

^[1]

1,762

1,746

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

^[1]

562

586

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

^[1]

623

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

^[1]

139

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

^[1]

364

415

^[1]

$ 266

[1]

Note 7 - Preferred Stock (Details Textual)	3 Months Ended	12 Months Ended
Note 7 - Preferred Stock (Details Textual)	Sep. 30, 2021 $ / shares shares	Dec. 31, 2011 shares	Dec. 31, 2020 $ / shares shares
Preferred Stock, Shares Authorized (in shares)	2,445,598		2,445,598
Preferred Stock, Par or Stated Value Per Share (in dollars per share) \| $ / shares	$ 0.01		$ 0.01
Preferred Stock, Shares Outstanding, Ending Balance (in shares)	0		0
Series A Preferred Stock Converted into Common Stock [Member]
Conversion of Stock, Shares Converted (in shares)		554,402
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) \| $ / shares	$ 0.01
Preferred Stock, Dividend Rate, Percentage	10.00%
Preferred Stock, Convertible, Conversion Ratio	1
Preferred Stock Number Of Authorized Shares Remaining (in shares)	2,445,598
Preferred Stock, Shares Outstanding, Ending Balance (in shares)	0

Note 8 - Stock-based Compensation and Other Plans (Details Textual) - USD ($)						3 Months Ended		9 Months Ended
	Aug. 12, 2021	Aug. 02, 2021	Feb. 22, 2021	Jan. 19, 2021	Aug. 31, 2020	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Jun. 04, 2021	May 01, 2021
Chief Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures, Total (in shares)			630,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)			$ 1.90
Chief Financial Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures, Total (in shares)					200,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)					$ 0.85
Share-based Payment Arrangement, Option [Member] \| Chief Financial Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)					3 years
Share-based Payment Arrangement, Option [Member] \| Chief Financial Officer [Member] \| Share-based Payment Arrangement, Tranche One [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage					25.00%
SGRP Shares [Member] \| Chief Global Commercial Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)		26,882
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)		$ 1.86
SGRP Shares [Member] \| Chief Strategy and Growth Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)		26,882
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)		$ 1.86
SGRP Shares [Member] \| Chief Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value			$ 50,000
Restricted Stock Units (RSUs) [Member] \| Chief Global Commercial Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)		1 year
Share Based Compensation Arrangement by Share Based Payment Award Equity Instruments Other than Options Granted in Period Total Fair Value		$ 50,000
Restricted Stock Units (RSUs) [Member] \| Chief Strategy and Growth Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)		1 year
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value		$ 50,000
Restricted Stock Units (RSUs) [Member] \| Chief Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)			26,315
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)			1 year
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)			$ 1.90
Share Based Compensation Arrangement by Share Based Payment Award Equity Instruments Other than Options Annual Grant Value			$ 100,000
The 2018 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)								600,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number, Ending Balance (in shares)						313,750		313,750
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in shares)						0		0
The 2018 Plan [Member] \| Share-based Payment Arrangement, Option [Member]
Share-based Payment Arrangement, Expense						$ 174,000	$ 40,000	$ 457,000	$ 109,000
Share-based Payment Arrangement, Expense, Tax Benefit						43,000	10,000	114,000	27,000
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total						514,000		514,000
The 2018 Plan [Member] \| Restricted Stock [Member]
Share-based Payment Arrangement, Expense						29,000	0	47,000	0
Share-based Payment Arrangement, Expense, Tax Benefit						$ 7,000	$ 0	$ 12,000	$ 0
The 2018 Plan [Member] \| SGRP Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)								600,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number, Ending Balance (in shares)						365,000		365,000
The 2008 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)								874,087
The 2008 Plan [Member] \| SGRP Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number, Ending Balance (in shares)						1,085,812		1,085,812
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in shares)						0		0
The 2020 Plan [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] \| 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] \| SGRP Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)								565,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in shares)				600,000							0
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total						$ 103,000		$ 103,000
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]
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] \| Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)				700,000
The 2021 Plan [Member] \| Share-based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)								4 years
The 2021 Plan [Member] \| SGRP Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)				125,000				0
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)										400,000
The 2021 Plan [Member] \| Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	58,011
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)										150,000
The 2021 Plan [Member] \| Restricted Stock Units (RSUs) [Member] \| Share-based Payment Arrangement, Employee [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)								3 years
The 2021 Plan [Member] \| Restricted Stock Units (RSUs) [Member] \| Director [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)								1 year

Note 9 - Commitments and Contingencies (Details Textual)							1 Months Ended	8 Months Ended	12 Months Ended
	Mar. 17, 2020 USD ($)	Mar. 17, 2020 USD ($)	Mar. 06, 2020 USD ($)	Jan. 01, 2020 USD ($)	Mar. 18, 2019 USD ($)	Jul. 31, 2018 USD ($)	May 31, 2020 USD ($)	Sep. 30, 2021 USD ($)	Dec. 31, 2019 USD ($)	Jul. 08, 2020 USD ($)	Dec. 31, 2018 USD ($)
SBS Bankruptcy and Settlement [Member] \| Robert G. Brown [Member]
Loss Contingency, Damages Sought, Value	$ 3,000,000	$ 1,300,000	$ 1,707,374
SBS Bankruptcy and Settlement [Member] \| Robert G. Brown and William H. Bartels [Member]
Loss Contingency, Damages Sought, Value								$ 5,600,000
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 Sought, Value					$ 1,839,459
Settlement Agreement with SBS [Member]
Litigation Settlement, Amount Awarded from Other Party				$ 174,097					$ 174,097
Settlement Agreement, Number of Monthly Installments				24
Affinity Insurance Company, Ltd. [Member]
Related Party Deposit Liabilities						$ 965,000
SAS [Member] \| SMF [Member]
Due from Related Parties, Total						226,000				$ 226,000
Security Deposit						675,000
Affinity Insurance Company, Ltd. [Member] \| SAS [Member]
Proceeds from Security Deposit Refund						426,795
Security Advances [Member] \| SAS [Member]
Due from Related Parties, Total						$ 675,000
Monies Advanced By SMF to SAS for Quarterly Premium Installments [Member] \| SAS [Member] \| Affinity Insurance Company, Ltd. [Member]
Related Party Transaction, Amount Refunded							$ 94,414
Return of Security Advances and Preimum Advances [Member] \| SAS [Member]
Due from Related Parties, Total										901,000
Reserve for Related-party Receivables											$ 901,000
Premium Advances [Member] \| SAS [Member]
Due from Related Parties, Total										$ 226,000

Note 10 - Segment Information (Details Textual) $ in Thousands	3 Months Ended		6 Months Ended	9 Months Ended
	Sep. 30, 2021 USD ($)	Sep. 30, 2020 USD ($)	Sep. 30, 2021	Sep. 30, 2021 USD ($)	Sep. 30, 2020 USD ($)
Number of Reportable Segments			2
Revenue from Contract with Customer, Including Assessed Tax	$ 67,423	$ 58,865		$ 195,696	$ 171,157
Intersegment Eliminations [Member]
Revenue from Contract with Customer, Including Assessed Tax	$ 0	$ 0		$ 0	$ 0

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.

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Note 10 - Segment Information - Segment Reporting Information (Details) - USD ($) $ in Thousands	3 Months Ended						9 Months Ended
	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2021	Sep. 30, 2020
Net revenues	$ 67,423			$ 58,865			$ 195,696	$ 171,157
Operating income (loss)	2,675			3,341			7,282	6,783
Interest expense	124			169			402	482
Other income, net	(137)			(143)			(208)	(201)
Income before income tax expense	2,688			3,315			7,088	6,502
Income tax expense	549			870			2,036	1,830
Net income (loss)	2,139	$ 1,132	$ 1,781	2,445	$ 1,305	$ 922	5,052	4,672
Net income (loss) attributable to non-controlling interest	(959)			(1,301)			(2,441)	(3,335)
Net income attributable to SPAR Group, Inc.	1,180			1,144			2,611	1,337
Depreciation and amortization	509			530			1,573	1,609
Capital expenditures	540			463			1,432	1,248
US Segment [Member]
Net revenues	28,696			27,041			79,623	72,453
Operating income (loss)	1,085			1,299			2,176	1,924
Interest expense	144			158			434	435
Other income, net	(1)			0			(3)	(2)
Income before income tax expense	940			1,141			1,745	1,491
Income tax expense	55			436			232	637
Net income (loss)	885			705			1,513	854
Net income (loss) attributable to non-controlling interest	(124)			(299)			(206)	(882)
Net income attributable to SPAR Group, Inc.	761			406			1,307	(28)
Depreciation and amortization	385			399			1,160	1,231
Capital expenditures	438			417			1,076	1,085
International Segment [Member]
Net revenues	38,727			31,824			116,073	98,704
Operating income (loss)	1,590			2,042			5,106	4,859
Interest expense	(20)			11			(32)	47
Other income, net	(136)			(143)			(205)	(199)
Income before income tax expense	1,748			2,174			5,343	5,011
Income tax expense	494			434			1,804	1,193
Net income (loss)	1,254			1,740			3,539	3,818
Net income (loss) attributable to non-controlling interest	(835)			(1,002)			(2,235)	(2,453)
Net income attributable to SPAR Group, Inc.	419			738			1,304	1,365
Depreciation and amortization	124			131			413	378
Capital expenditures	$ 102			$ 46			$ 356	$ 163

Note 10 - Segment Information - Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Assets	$ 97,711	$ 84,029
UNITED STATES
Assets	42,302	31,675
Non-US [Member]
Assets	$ 55,409	$ 52,354

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.

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