0001437749-22-012610 | 10-Q | XBRL Viewer

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

2.	Business

SPAR Group, Inc., a Delaware corporation (“SGRP”), and its subsidiaries (together with SGRP, “SPAR Group” or the “Company”, “We”, “Our”), is a leading global merchandising and brand marketing services company, providing a broad range of services to retailers, consumer goods manufacturers and distributors around the world. With more than 50 years of experience, a network of approximately 25,000+ merchandising specialists around the world working during the year, more than 11 million hours in store per year, and long-term relationships with some of the world’s leading businesses, we provide specialized capabilities across nine (9) countries and five (5) continents. Our unique combination of resource scale, deep expertise, advanced technology and unwavering commitment to excellence, separates us from the competition.

The Company historically operated under two (2) divisions: Domestic and International. The Domestic division was comprised of all operations within the United States, and the International division was a consolidation of all operations and joint ventures outside of the United States. To better align the business structure with the Company’s global growth strategy and leveraging regional footprint, the Company effective January 1, 2022, operates under three (3) divisions: Americas, Asia-Pacific (“APAC”) and Europe, Middle East and Africa (“EMEA”). The Americas division is comprised of the United States, Canada, Mexico, and Brazil, APAC is comprised of China, Japan, Australia, and India, and EMEA is comprised of South Africa.

Novel Coronavirus (Covid-19) Outbreak

The COVID-19 pandemic has not had material unfavorable effects to the Company's financial results during the fiscal year of 2021 although the economic impact continues to evolve globally. In March of 2022, China implemented zero tolerance COVID-19 policy and locked down Shanghai Province and surrounding districts. The policy has since expanded to other cities with no firm expiration date; operations of the Company's joint venture in China was impacted as a result. The Company's joint venture in China comprises approximately 6% of the Company’s total revenue in 2021, and it appears that current year results will continue to not have a material impact to SPAR’s total consolidated financial results. Management continues to actively monitor the situation and assess operational and cashflow impact to determine course of actions.

Note 3 - Restricted Cash

3 Months Ended

Mar. 31, 2022

Cash and Cash Equivalents Disclosure [Text Block]

3.	Restricted Cash

Fifth Third CreditFacility

One of the Company’s consolidated subsidiaries, Resource Plus of North Florida, Inc. (“Resource Plus”), was a party to a revolving line of credit facility (the “Fifth Third Credit Facility”) from Fifth Third Bank for $3.5 million, with an expiration date of June 16, 2022. The credit facility was terminated as of December 31, 2021.

Resource Plus closed the line of credit with Fifth Third Bank on March 11, 2022. Resource Plus has maintained a letter of credit with an existing $855,000 restricted cash balance with Fifth Third Bank to be in compliance with their insurance policy.

The Company's total cash, cash equivalents and restricted cash, as presented in the consolidated statements of cash flow, was as follows (in millions):

March 31, 2022 December 31, 2021

Cash and cash equivalents $ 13,206 $ 13,473

Restricted cash included in cash, cash equivalents and restricted cash 855 -

Total as presented in the consolidated statement of cash flows $ 14,061 $ 13,473

Note 4 - Earnings Per Share

3 Months Ended

Mar. 31, 2022

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*
	*March 31,*
	*2022*		*2021*
Numerator:
Net income attributable to SPAR Group, Inc.	$	674	$	917

Denominator:
Shares used in basic net income per share calculation		21,583		21,188
Effect of diluted securities:
Stock options and unvested restricted shares		146		393
Shares used in diluted net income per share calculations		21,729		21,581

Basic net income per common share:	$	0.03	$	0.04
Diluted net income per common share:	$	0.03	$	0.04

Note 5 - Credit Facilities and Other Debt

3 Months Ended

Mar. 31, 2022

Debt Disclosure [Text Block]

5.

Credit Facilities and Other Debt

Domestic Credit Facilities

North Mill Capital Credit Facility

The Company, under SPAR Marketing Force (“SMF”) and SPAR Canada, 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 a 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 United States 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 March 31, 2022, the aggregate interest rate was 5.25% per annum, and the outstanding loan balance was $12.5 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 with such covenants as of March 31, 2022.

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 annual interest rate is 1.85% and the total balance owed at March 31, 2022 was approximately $1.0 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 March 31, 2022). 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 March 31, 2022 was $164,000 (Australian) or $124,000 USD and is due on demand.

SPAR China has secured a loan with Industrial and Commercial Bank of China, effective December 21, 2021, for 2.0 million Chinese Yuan or approximately $315,000 USD (based upon the exchange rate at March 31, 2022). The loan expires on November 4, 2022. The annual interest rate was 4.15% as of March 31, 2022. The outstanding balance with Industrial and Commercial Bank of China as of March 31, 2022 was 2.0 million Chinese Yuan or $315,000 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 $158,000 USD (based upon the exchange rate at March 31, 2022). The loan expires on June 7, 2022. The annual interest rate was 3.65% as of March 31, 2022. The outstanding balance with People's Bank of China as of March 31, 2022 was 1.0 million Chinese Yuan or $158,000 USD and is due on demand.

SPAR China has secured a loan with Industrial Bank for 3.0 million Chinese Yuan or approximately $473,000 USD (based upon the exchange rate at March 31, 2022). The loan expires on December 18, 2022. The annual interest rate was 6.0% as of March 31, 2022. The outstanding balance with Industrial Bank as of March 31, 2022 was 3.0 million Chinese Yuan or $473,000 USD and is due on demand.

SGRP Meridian has secured a loan with Investec Bank Ltd, for 30.0 million South African Rand or approximately $2.0 million USD (based upon the exchange rate at March 31, 2022). The loan expires on July 13, 2022. The annual interest rate was 7.75% as of March 31, 2022. The outstanding balance with Investec Bank Ltd as of March 31, 2022 was approximately 30.0 million South African Rand or $2.0 million USD.

	*Interest Rate*
	*as of*
	*March 31, 2022*			*2022*		*2023*		*2024*		*2025*		*2026*		*2027*
Australia - National Australia Bank		6.56	%		124		-		-		-		-		-
China- Industrial & Commercial Bank		4.15	%		315		-		-		-		-		-
China- People's Bank of China		3.65	%		158		-		-		-		-		-
China- Industrial Bank		6.00	%		473		-		-		-		-		-
South Africa - Investec Bank Ltd.		7.75	%		2,002		-		-		-		-		-
USA - North Mill Capital		5.25	%		12,459		-		-		-		-		-
USA - Resource Plus Seller Notes		1.85	%		300		700		-		-		-		-
Total				$	15,831	$	700	$	-	$	-	$	-	$	–

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

	*March 31,*		*December 31,*
	*2022*		*2021*
Unused Availability:
United States / Canada	$	2,540	$	5,319
Australia		477		455
China		158		157
Mexico		378		743
Total Unused Availability	$	3,553	$	6,674

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.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-URI https://asc.fasb.org/topic&trid=2208564

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1B
-Subparagraph (h)
-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1C
-Subparagraph (c)
-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495334-112611

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1I
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495371-112611

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1I
-Subparagraph (d)
-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495371-112611

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(c))
-URI https://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1B
-Subparagraph (g)
-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1C
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495334-112611

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1C
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495334-112611

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1E
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495348-112611

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1B
-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1I
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495371-112611

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1B
-Subparagraph (i)
-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611

Note 6 - Related-party Transactions

3 Months Ended

Mar. 31, 2022

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").

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 periodically (often annually) reviews, in accordance with the Audit Committee Charter, the Ethics Code, the Nasdaq rules 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.

Domestic Related Party Transactions

Change of Control, Voting and Restricted Stock Agreement

Approved by the majority of the Board and the Audit Committee and accepted by the Majority Stockholders on December 31, 2021, and signed and effective January 28, 2022, SGRP entered into the Change of Control, Voting and Restricted Stock Agreement ("CIC Agreement"), by and among SGRP, Robert G. Brown, ("Mr. Brown"), William H. Bartels, ("Mr. Bartels"), SPAR Administrative Services, Inc., a corporation ("SAS"), and SPAR Business Services, Inc., a corporation ("SBS"), and collectively with Mr. Brown, Mr. Bartels and SAS, the ("Majority Stockholders") (the "Agreement").

The financial terms of the CIC Agreement to the Majority Stockholders, totaling $4,477,585 and fully accrued in December 2021, consists of the following:

The Corporation issued to the Majority Stockholders 2,000,000 restricted shares of Series B Preferred Stock which are convertible into SGRP Shares subject to the conversion ratio as set forth in the CIC Agreement of 1:1.5 basis, subject to adjustment for a forward or reverse share split, share dividend, or similar transactions. These shares will vest over time upon execution of the CIC Agreement through November 10, 2023 in five (5) phases, assuming the Majority Stockholders' ongoing compliance with the terms and conditions of the CIC Agreement. Series B Preferred Shares may only be transferred to affiliates and certain related parties of the Majority Stockholders if those affiliates and certain related parties execute a joinder to the CIC Agreement. The Series B Preferred Stock was valued at $3,690,000 in total, based on the SGRP stock price on December 31, 2021 of $1.23 per share for 3,000,000 SGRP shares. Upon execution of the agreement in January of 2022, 2,000,000 restricted shares of Series B Preferred Stock were issued to the Majority Stockholders based on the SGRP stock price on January 28, 2022 of $1.09 per share and recorded in paid-in capital at $3,270,000 as of March 31, 2022. The $420,000 difference between what was accrued for as of December 31, 2021 was adjusted in selling, general and administrative expenses during the quarter ended March 31, 2022. Immediately after the issuance of the Series B restricted shares, 350,000 of Series B Preferred Stock was converted to 525,000 of common shares per terms of the agreement.

The Corporation made a $250,000 cash payment to Mr. Brown and agreed to reimburse up to $35,000 of the legal expenses of the Majority Stockholders that were incurred after January 1, 2021 in connection with the negotiation and execution of the CIC Agreement. Both payments have been made in Q1 of 2022.

The Corporation assumed financial responsibility for, and will pay directly to Affinity Insurance Company, Ltd., $502,585 to settle SAS obligations and the related claim for the 2014-2015 plan year. The payment has been made directly to Affinity Insurance Company, Ltd. in Q1 of 2022.

James R. Brown, Sr. Advisor Agreement

Effective January 26, 2022, SGRP entered into a consulting agreement with Mr. James R. Brown, Sr., following his retirement as a director of SGRP on January 25, 2022, pursuant to which Mr. Brown will serve as a Board advisor to SGRP from time to time for a term of one (1) year (the "Brown Advisor Agreement"). As compensation for his services, Mr. Brown is entitled to receive compensation at a rate of $55,000 for the term of the Brown Advisor Agreement. Payments will be made in equal quarterly installments and will be pro-rated for partial quarters.

Panagiotis Lazaretos Consulting Agreement

Effective February 1, 2022, SGRP entered into a consulting agreement with Thenablers, Ltd. (the "Lazaretos Consulting Agreement"). Thenablers, Ltd. is wholly owned by Mr. Panagiotis Lazaretos, a retired director of SGRP. Following Mr. Lazaretos' retirement as a director on January 25, 2022, Thenablers, Ltd. agreed to provide the consulting services of Mr. Lazaretos to SGRP regarding global sales and new markets' expansion. The Lazaretos Consulting Agreement cannot be terminated by the consent of either party for the first twelve (12) months, and automatically expires on January 31, 2024. Upon the one-year anniversary of the effective date, the Lazaretos Consulting Agreement may be terminated by either party with 180 days’ notice in writing to the other party. As compensation for its services, Thenablers, Ltd. is entitled to receive: (i) base compensation at a rate of $10,000 per month for the term of the Consulting Agreement; (ii) incentive-based compensation; and (iii) the outstanding options granted to Mr. Panagiotis ("Panos") N. Lazaretos on February 4, 2021 will continue to be outstanding and vest according to their terms under the agreement.

Other Domestic Related Party Transactions

National Merchandising Services, LLC ("NMS"), is a consolidated domestic subsidiary of the Company and is owned jointly by SGRP through its indirect ownership of 51% of the NMS membership interests and by National Merchandising of America, Inc. ("NMA"), through its ownership of the other 49% of the NMS membership interests. Mr. Edward Burdekin is the Chief Executive Officer and President and a director of NMS and also is an executive officer and director of NMA. Ms. Andrea Burdekin, Mr. Burdekin's wife, is the sole stockholder and also a director of both NMA and 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 through June of 2021, NSRS provided substantially all of the domestic merchandising specialist field force used by NMS. For those services, NMS agrees to reimburse NSRS certain costs for providing those services plus a premium ranging from 4.0% to 10.0% of certain costs. Starting in July of 2021, the domestic merchandising specialist field force services provided by NSRS was transitioned to National Remodel & Setup Services, LLC ("NRSS") with the same financial arrangement. Mrs. Andrea Burdekin is the owner of NRSS. NMS also leases office space from Mr. Burdekin's Personal property. The costs associated with this transaction were approximately $2.1M and $1.8M as of March 31, 2022 and 2021, respectively.

Resource Plus of North Florida, Inc. ("Resource Plus"), is a consolidated domestic subsidiary of the Company and is owned jointly by SGRP through its indirect ownership of 51% of the Resource Plus membership interests and by Mr. Richard Justus through his ownership of the other 49% of the Resource Plus membership interests. Mr. Justus has a 50% ownership interest in RJ Holdings which owns the buildings where Resource Plus is headquartered and operates. Both buildings are subleased to Resource Plus. The costs associated with these transactions were approximately $180,000 and $290,000 for the three-month periods ended March 31, 2022 and 2021, respectively.

International Related Party Services

SGRP Meridian (Pty), Ltd. ("Meridian") is a consolidated international joint venture of the Company and is owned 51% by SGRP, 23% by Friedshelf 401 Proprietary Limited and 26% by Lindicom Empowerment Holdings Proprietary Limited. Until December 31, 2021, Meridian owned 51% of CMR (Pty), Ltd. (“CMR”) where Mr. Adrian Wingfield owned 49% and was also a Director of CMR Meridian. Meridian leases office space from Merhold Holding Trust ("MHT") where Mr. Wingfield is one of the beneficial owners. Effective January 1, 2022 Meridian acquired the remaining CMR shares from Mr. Wingfield and terminated his CMR directorship as a result.

The Corporation's principal Brazilian subsidiary, SPAR BSMT, is owned 51% by the Company, 39% by JK Consultoria Empresarial Ltda.-ME, a Brazilian limitada ("JKC"), and 10% by EILLC. 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 subsidiary 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.

SPARFACTS is a consolidated international joint venture of the Company and is owned 51% by SGRP and 49% by Ms. Lydna Chapman. Ms. Chapman is a director of SPARFACTS. Her various companies provide office lease, accounting and consultant services to SPARFACTS. The costs associated with these activities were approximately $91,000 and $76,000 for the three-month periods ended March 31, 2022 and 2021, respectively.

Summary of Certain Related Party Transactions

Due to affiliates consists of the following (in thousands):	*March 31,*		*December 31,*
	*2022*		*2021*
Loans from local investors: (1)
Australia	$	656	$	597
Mexico		623		623
China		1,788		1,784
Resource Plus		266		266
Total due to affiliates	$	3,333	$	3,270

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

Bartels' Retirement and Director Compensation

Mr. William H. Bartels retired as an employee of the Company as of January 1, 2020 but 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 January 18, 2020, SPAR's Governance Committee proposed and unanimously approved retirement benefits for the five-year period commencing January 1, 2020, and ending December 31, 2024 (the "Five-Year Period"), for Mr. Bartels. The aggregate value of benefits payable to Mr. Bartels is approximately $220,558 per year and a total of $1,102,790 for the Five-Year Period. As of March 31, 2022 $355,918 remains outstanding and is included within accrued expenses and other current liabilities.

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

3 Months Ended

Mar. 31, 2022

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 March 31, 2022, no shares of SGRP Series "A" Preferred Stock were issued and outstanding.

On January 28, 2022, SGRP entered into the Change of Control, Voting and Restricted Stock Agreement ("CIC Agreement") with the Majority Stockholders. As part of execution of the CIC agreement, on January 25, 2022, the Corporation filed a Certificate of Elimination for its “Certificate of Designation of Series “A” Preferred Stock of SPAR Group, Inc.” (the “Certificate of Elimination”). Pursuant to the Certificate of Elimination, the Series "A" Preferred Stock was cancelled and withdrawn. As a result, all 3,000,000 shares of the previously authorized Series "A" Preferred Stock were returned to the Corporation’s authorized “blank check” preferred stock. There were no shares of Series "A" Preferred Stock outstanding at the time of the cancellation.

Subsequent to filing the Certificate of Elimination, on January 25, 2022, the Corporation filed a “Certificate of Designation of Series “B” Preferred Stock of SPAR Group, Inc.” (the “Preferred Designation”) with the Secretary of State of Delaware, which designation had been approved by the Board on January 25, 2022. The Preferred Designation created a series of 2,000,000 shares of Preferred Stock designated as “Series "B" Preferred Stock” with a par value of $.01 per share (the “Preferred Stock”). The Preferred Shares do not carry any voting or dividend rights and are convertible into the Common Stock on a 1 for 1.5 basis. As of March 31, 2022, 1,650,000 shares of Series "B" Preferred Stock remain outstanding.

Note 8 - Stock-based Compensation and Other Plans

3 Months Ended

Mar. 31, 2022

Share-Based Payment Arrangement [Text Block]

8.	Stock-Based Compensation and Other Plans

The Company recognized approximately $110,000 and $96,000 in stock-based compensation expense relating to stock option awards during the three-month periods ended March 31, 2022 and 2021, respectively. The tax benefit available from stock-based compensation expense related to stock option during both the three (3) months period ended March 31, 2022 and 2021 was approximately $27,000 and $24,000 respectively. As of March 31, 2022, total unrecognized stock-based compensation expense related to stock options was $228,000.

During the three (3) months period ended March 31, 2022 and 2021, the Company recognized approximately $40,000 and $5,000, respectively of stock-based compensation expense related to restricted stock. The tax benefit available to the Company from stock-based compensation expense related to restricted stock during the three (3) months period ended March 31, 2022 and 2021 was approximately $10,000 and $1,000, respectively. As of March 31, 2022, there was $116,000 unrecognized stock-based compensation expense related to unvested restricted stock awards.

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 Plan Period"). The 2021 Plan terminates on May 31, 2022 (or earlier upon the stockholder approval of the 2022 Plan).

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.

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-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-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-year period following the date of grant in four (4) equal amounts quarterly with one (1) installment vesting at the end of each three-month period following the date of the RSU grant date. As of March 31, 2021, 58,011 RSU Awards had been granted under the 2021 Plan (all of which remained outstanding).

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.

The 2020 Plan: (a) has a four-month term from the 2020 Plan Effective Date (as defined below) through May 1, 2021 (the "2020 Plan Period"); and (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 (3) 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 2020 Plan Period as outlined below (the "20-21 Maximum") under 2020 Plan. Since one (1) 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 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 at that time); 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.

2018 and 2008 Plan

As of March 31, 2022, there were awards representing 600,000 shares of SGRP's Common Stock that had been granted under the 2018 Plan (160,000 of which remain outstanding), and awards representing 691,162 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.

Inducement Stock Award Summary

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.

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 (1) 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 (1) year.

On February 22, 2021, as an inducement to Michael R. Matacunas to become the Corporation's Chief Executive Officer and a Director, the Company 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 (1) year; and (ii) on May 15, 2022, and on May 15 of each following year through 2031, provided that Mr. Matacunas is then still employed as the CEO of the Company 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 (1) year after issuance. His Option Award vested 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 on August 31, 2021, and the balance shall vest and become exercisable in a series of three successive equal annual installments upon Ms. DeVriese’s completion of each additional year of employment over the three-year period following August 31, 2021, fully vesting on August 31, 2024.

Note 9 - Commitments and Contingencies

3 Months Ended

Mar. 31, 2022

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.

All prior litigations associated with the Company through SPAR Business Services, Inc., a corporation ("SBS") and its Independent Contractors have been settled and, in most cases, paid to plaintiffs in full. As of March 31, 2022, a $325,000 accrual remained for the final payment of the SBS Clothier Litigation. The litigation was settled on September 20, 2019 for $1.3 million payable in four (4) equal annual installments of $325,000, with the final payment to be paid in December, 2022.

Note 10 - Segment Information

3 Months Ended

Mar. 31, 2022

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 management in deciding how to allocate resources and in assessing performance.

The Company provides similar merchandising, business technology and marketing services throughout the world. The Company historically operated within two (2) reportable segments, its Domestic division was comprised of the business in the United States, and its international division was comprised of all countries outside United States. The Company used those divisions to improve its administration and operational focuses, and it tracked and reported certain financial information separately for each of those divisions. The Company measured the performance of its Domestic and International divisions and subsidiaries using the same metrics.

The Company continues to evaluate the global growth strategy. To better leverage the regional footprint to align with global growth strategy, effective January 1, 2022, the Company has realigned its segment from two (2) divisions to three (3) regional segments which has been recast below: Americas which is comprised of United States, Canada, Brazil and Mexico, Asia-Pacific (“APAC”) which is comprised of Japan, China, India and Australia, and Europe, Middle East and Africa (“EMEA”) which is comprised of South Africa. Certain corporate expenses have been assigned to segments based on each segment’s revenue as a percent of total company revenue.

The operations and performance metrics for each country remains unchanged; the accounting policies for each country also remains the same. Therefore the change of segment reporting has no impact to the existing accounting policies and are the same as those described in the Summary of Significant Accounting Policies. Management evaluates performance as follows (in thousands):

	*Three Months Ended*
	*March 31,*
	*2022*			*2021*
Revenue:
Americas	$	42,978		$	45,114
APAC		6,818			8,262
EMEA		9,198			7,721
Total revenue	$	58,994		$	61,097

Operating income:
Americas	$	1,780		$	2,328
APAC		(441	)		23
EMEA		728			367
Total operating income	$	2,067		$	2,718

Interest expense (income):
Americas	$	101		$	134
APAC		(1	)		7
EMEA		49			6
Total interest expense	$	149		$	147

Other expense (income), net:
Americas	$	(7	)	$	14
APAC		(16	)		(47	)
EMEA		(64	)		(42	)
Total other expense (income), net	$	(87	)	$	(75	)

Income before income tax expense:
Americas	$	1,686		$	2,180
APAC		(424	)		63
EMEA		743			403
Total income before income tax expense	$	2,005		$	2,646

Income tax expense:
Americas	$	370		$	791
APAC		(6	)		49
EMEA		187			25
Total income tax expense	$	551		$	865

Net income:
Americas	$	1,316		$	1,389
APAC		(418	)		14
EMEA		556			378
Total net income	$	1,454		$	1,781

Net (income) loss attributable to non-controlling interest:
Americas	$	(548	)	$	(515	)
APAC		153			(4	)
EMEA		(385	)		(345	)
Total net (income) attributable to non-controlling interest	$	(780	)	$	(864	)

Net income (loss) attributable to SPAR Group, Inc.:
Americas	$	768		$	874
APAC		(265	)		10
EMEA		171			33
Total net income (loss) attributable to SPAR Group, Inc.	$	674		$	917

Depreciation and amortization:
Americas	$	485		$	502
APAC		14			18
EMEA		11			10
Total depreciation and amortization	$	510		$	530

Capital expenditures:
Americas	$	466		$	294
APAC		5			36
EMEA		7			2
Total capital expenditures	$	478		$	332

Note: There were no inter-company sales for the three (3) months period ended March 31, 2022 or 2021.

	*March 31,*		*December 31,*
	*2022*		*2021*
Assets:
Americas	$	74,070	$	65,689
APAC		8,110		10,023
EMEA		16,044		13,304
Total assets	$	98,224	$	89,016

	*March 31,*			*December 31,*
	*2022*			*2021*
Long lived assets:
Americas	$	6,311		$	7,517
APAC		(1,648	)		(1,818	)
EMEA		283			362
Total long lived assets	$	4,946		$	6,061

Geographic Data (in thousands)

	*Three Months Ended March 31,*
	*2022*					*2021*
			*% of*					*% of*
			*consolidated*					*consolidated*
Revenue by country:			*net revenue*					*net revenue*
United States	$	23,353		39.7	%	$	23,676		38.8	%
Brazil		15,568		26.4			12,300		20.1
South Africa		9,198		15.6			7,722		12.6
Mexico		2,410		4.1			7,259		11.9
China		2,860		4.8			3,263		5.3
Japan		2,023		3.4			2,450		4.0
Canada		1,647		2.8			1,878		3.1
India		1,616		2.7			2,226		3.6
Australia		319		0.5			323		0.6
Total revenue	$	58,994		100	%	$	61,097		100	%

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.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8924-108599

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8981-108599

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 21
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8721-108599

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9031-108599

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (f)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (e)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 26
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8844-108599

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9038-108599

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (d)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 42
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9054-108599

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 15
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8657-108599

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 21
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8721-108599

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-URI https://asc.fasb.org/topic&trid=2134510

Note 11 - Recent Accounting Pronouncements

3 Months Ended

Mar. 31, 2022

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”).

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

3 Months Ended

Mar. 31, 2022

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 (11) years, many of which include one (1) 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 (3) months period ended March 31, 2022 and 2021, which are included in the condensed consolidated income statement, are as follows (in thousands):

		*Three Months Ended*
		*March 31,*
Lease Costs	*Classification*	*2022*		*2021*
Operating lease cost	Selling, General and Administrative Expense	$	141	$	217
Short-term lease cost	Selling, General and Administrative Expense		124	$	302
Variable costs	Selling, General and Administrative Expense		29	$	50
Total lease cost		$	294	$	569

Supplemental cash flow information related to SPAR’s leases for three (3) months period ended March 31, 2022 and 2021 is as follows (in thousands):

	*Three Months Ended*
	*March 31,*
	*2022*		*2021*

Cash paid for amounts included in the measurement of lease liabilities	$	272	$	520

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

At March 31, 2022, 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
2022	$	748
2023		384
2024		247
2025		392
2026		45
Thereafter		96
Total Lease Payments	$	1,912
Less: imputed interest		373
Total	$	1,539

Note 3 - Restricted Cash (Tables)

3 Months Ended

Mar. 31, 2022

Schedule of Cash and Cash Equivalents [Table Text Block]

		March 31, 2022		December 31, 2021
Cash and cash equivalents	$	13,206	$	13,473
Restricted cash included in cash, cash equivalents and restricted cash		855		-
Total as presented in the consolidated statement of cash flows	$	14,061	$	13,473

Note 4 - Earnings Per Share (Tables)

3 Months Ended

Mar. 31, 2022

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

	*Three Months Ended*
	*March 31,*
	*2022*		*2021*
Numerator:
Net income attributable to SPAR Group, Inc.	$	674	$	917

Denominator:
Shares used in basic net income per share calculation		21,583		21,188
Effect of diluted securities:
Stock options and unvested restricted shares		146		393
Shares used in diluted net income per share calculations		21,729		21,581

Basic net income per common share:	$	0.03	$	0.04
Diluted net income per common share:	$	0.03	$	0.04

Note 5 - Credit Facilities and Other Debt (Tables)

3 Months Ended

Mar. 31, 2022

Schedule of Debt [Table Text Block]

	*Interest Rate*
	*as of*
	*March 31, 2022*			*2022*		*2023*		*2024*		*2025*		*2026*		*2027*
Australia - National Australia Bank		6.56	%		124		-		-		-		-		-
China- Industrial & Commercial Bank		4.15	%		315		-		-		-		-		-
China- People's Bank of China		3.65	%		158		-		-		-		-		-
China- Industrial Bank		6.00	%		473		-		-		-		-		-
South Africa - Investec Bank Ltd.		7.75	%		2,002		-		-		-		-		-
USA - North Mill Capital		5.25	%		12,459		-		-		-		-		-
USA - Resource Plus Seller Notes		1.85	%		300		700		-		-		-		-
Total				$	15,831	$	700	$	-	$	-	$	-	$	–

Credit And Debt Facilities Unused Availability [Table Text Block]

	*March 31,*		*December 31,*
	*2022*		*2021*
Unused Availability:
United States / Canada	$	2,540	$	5,319
Australia		477		455
China		158		157
Mexico		378		743
Total Unused Availability	$	3,553	$	6,674

Note 6 - Related-party Transactions (Tables)

3 Months Ended

Mar. 31, 2022

Due to affiliates consists of the following (in thousands):	*March 31,*		*December 31,*
	*2022*		*2021*
Loans from local investors: (1)
Australia	$	656	$	597
Mexico		623		623
China		1,788		1,784
Resource Plus		266		266
Total due to affiliates	$	3,333	$	3,270

Note 10 - Segment Information (Tables)

3 Months Ended

Mar. 31, 2022

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

	*Three Months Ended*
	*March 31,*
	*2022*			*2021*
Revenue:
Americas	$	42,978		$	45,114
APAC		6,818			8,262
EMEA		9,198			7,721
Total revenue	$	58,994		$	61,097

Operating income:
Americas	$	1,780		$	2,328
APAC		(441	)		23
EMEA		728			367
Total operating income	$	2,067		$	2,718

Interest expense (income):
Americas	$	101		$	134
APAC		(1	)		7
EMEA		49			6
Total interest expense	$	149		$	147

Other expense (income), net:
Americas	$	(7	)	$	14
APAC		(16	)		(47	)
EMEA		(64	)		(42	)
Total other expense (income), net	$	(87	)	$	(75	)

Income before income tax expense:
Americas	$	1,686		$	2,180
APAC		(424	)		63
EMEA		743			403
Total income before income tax expense	$	2,005		$	2,646

Income tax expense:
Americas	$	370		$	791
APAC		(6	)		49
EMEA		187			25
Total income tax expense	$	551		$	865

Net income:
Americas	$	1,316		$	1,389
APAC		(418	)		14
EMEA		556			378
Total net income	$	1,454		$	1,781

Net (income) loss attributable to non-controlling interest:
Americas	$	(548	)	$	(515	)
APAC		153			(4	)
EMEA		(385	)		(345	)
Total net (income) attributable to non-controlling interest	$	(780	)	$	(864	)

Net income (loss) attributable to SPAR Group, Inc.:
Americas	$	768		$	874
APAC		(265	)		10
EMEA		171			33
Total net income (loss) attributable to SPAR Group, Inc.	$	674		$	917

Depreciation and amortization:
Americas	$	485		$	502
APAC		14			18
EMEA		11			10
Total depreciation and amortization	$	510		$	530

Capital expenditures:
Americas	$	466		$	294
APAC		5			36
EMEA		7			2
Total capital expenditures	$	478		$	332

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

	*March 31,*		*December 31,*
	*2022*		*2021*
Assets:
Americas	$	74,070	$	65,689
APAC		8,110		10,023
EMEA		16,044		13,304
Total assets	$	98,224	$	89,016

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

	*March 31,*			*December 31,*
	*2022*			*2021*
Long lived assets:
Americas	$	6,311		$	7,517
APAC		(1,648	)		(1,818	)
EMEA		283			362
Total long lived assets	$	4,946		$	6,061

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

	*Three Months Ended March 31,*
	*2022*					*2021*
			*% of*					*% of*
			*consolidated*					*consolidated*
Revenue by country:			*net revenue*					*net revenue*
United States	$	23,353		39.7	%	$	23,676		38.8	%
Brazil		15,568		26.4			12,300		20.1
South Africa		9,198		15.6			7,722		12.6
Mexico		2,410		4.1			7,259		11.9
China		2,860		4.8			3,263		5.3
Japan		2,023		3.4			2,450		4.0
Canada		1,647		2.8			1,878		3.1
India		1,616		2.7			2,226		3.6
Australia		319		0.5			323		0.6
Total revenue	$	58,994		100	%	$	61,097		100	%

Note 12 - Leases (Tables)

3 Months Ended

Mar. 31, 2022

Lease, Cost [Table Text Block]

		*Three Months Ended*
		*March 31,*
Lease Costs	*Classification*	*2022*		*2021*
Operating lease cost	Selling, General and Administrative Expense	$	141	$	217
Short-term lease cost	Selling, General and Administrative Expense		124	$	302
Variable costs	Selling, General and Administrative Expense		29	$	50
Total lease cost		$	294	$	569

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

	*Three Months Ended*
	*March 31,*
	*2022*		*2021*

Cash paid for amounts included in the measurement of lease liabilities	$	272	$	520

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

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

Period Ending December 31,	Amount
2022	$	748
2023		384
2024		247
2025		392
2026		45
Thereafter		96
Total Lease Payments	$	1,912
Less: imputed interest		373
Total	$	1,539

Note 2 - Business (Details Textual)	3 Months Ended		12 Months Ended
Note 2 - Business (Details Textual)	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021
Number of Countries in which Entity Operates	9
Number of Reportable Segments	3		2
Revenue Benchmark [Member] \| Geographic Concentration Risk [Member]
Concentration Risk, Percentage	100.00%	100.00%
Revenue Benchmark [Member] \| Geographic Concentration Risk [Member] \| CHINA
Concentration Risk, Percentage	4.80%	5.30%	6.00%

Note 3 - Restricted Cash (Details Textual) - USD ($)	Mar. 31, 2022	Mar. 11, 2022	Dec. 31, 2021
Restricted Cash and Cash Equivalents, Total	$ 855,000		$ 0
Fifth Third Bank [Member]
Restricted Cash and Cash Equivalents, Total		$ 855,000
Revolving Credit Facility [Member] \| Fifth Third Bank [Member]
Line of Credit Facility, Maximum Borrowing Capacity			$ 3,500,000

Note 3 - Restricted Cash - Cash, Cash Equivalents and Restricted Cash (Details) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Cash and cash equivalents	$ 13,206	$ 13,473
Restricted cash included in cash, cash equivalents and restricted cash	855	0
Total as presented in the consolidated statement of cash flows	$ 14,061	$ 13,473

Note 4 - Earnings Per Share - Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Net income attributable to SPAR Group, Inc.	$ 674	$ 917
Shares used in basic net income per share calculation (in shares)	21,583	21,188
Stock options and unvested restricted shares (in shares)	146	393
Shares used in diluted net income per share calculations (in shares)	21,729	21,581
Basic income per common share: (in dollars per share)	$ 0.03	$ 0.04
Diluted income per common share: (in dollars per share)	$ 0.03	$ 0.04

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

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 40
-Section 65
-Paragraph 1
-Subparagraph (e)(4)
-URI https://asc.fasb.org/extlink&oid=126732423&loc=SL123482106-238011

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 3
-URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22583-107794

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 11
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22694-107794

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 10
-URI https://asc.fasb.org/extlink&oid=126958026&loc=d3e1448-109256

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 4
-URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22595-107794

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 11
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22694-107794

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 7
-URI https://asc.fasb.org/extlink&oid=126958026&loc=d3e1337-109256

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 40
-Section 65
-Paragraph 1
-Subparagraph (f)
-URI https://asc.fasb.org/extlink&oid=126732423&loc=SL123482106-238011

Reference 9: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 55
-Paragraph 52
-URI https://asc.fasb.org/extlink&oid=128363288&loc=d3e4984-109258

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(23))
-URI https://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 55
-Paragraph 15
-URI https://asc.fasb.org/extlink&oid=128363288&loc=d3e3842-109258

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 7
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22644-107794

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(25))
-URI https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 2
-URI https://asc.fasb.org/extlink&oid=126958026&loc=d3e1252-109256

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 60B
-Subparagraph (d)
-URI https://asc.fasb.org/extlink&oid=126958026&loc=SL5780133-109256

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(27))
-URI https://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260

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

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 55
-Paragraph 52
-URI https://asc.fasb.org/extlink&oid=128363288&loc=d3e4984-109258

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 7
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22644-107794

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 55
-Paragraph 15
-URI https://asc.fasb.org/extlink&oid=128363288&loc=d3e3842-109258

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 2
-URI https://asc.fasb.org/extlink&oid=126958026&loc=d3e1252-109256

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 11
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22694-107794

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 4
-URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22595-107794

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 3
-URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22583-107794

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 60B
-Subparagraph (d)
-URI https://asc.fasb.org/extlink&oid=126958026&loc=SL5780133-109256

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 40
-Section 65
-Paragraph 1
-Subparagraph (f)
-URI https://asc.fasb.org/extlink&oid=126732423&loc=SL123482106-238011

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(27))
-URI https://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(23))
-URI https://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 11
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22694-107794

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 7
-URI https://asc.fasb.org/extlink&oid=126958026&loc=d3e1337-109256

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 40
-Section 65
-Paragraph 1
-Subparagraph (e)(4)
-URI https://asc.fasb.org/extlink&oid=126732423&loc=SL123482106-238011

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(25))
-URI https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227

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

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(22))
-URI https://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (f)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 4
-URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22595-107794

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(18))
-URI https://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 40
-Section 65
-Paragraph 1
-Subparagraph (f)
-URI https://asc.fasb.org/extlink&oid=126732423&loc=SL123482106-238011

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 50
-Paragraph 6
-URI https://asc.fasb.org/extlink&oid=124431353&loc=SL124452729-227067

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(5))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442552-122756

Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(20))
-URI https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227

Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-URI https://asc.fasb.org/extlink&oid=126954810&loc=d3e3602-108585

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (b)(2)
-URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22499-107794

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(iv))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442526-122756

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(iii)(A))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442526-122756

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(i))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442552-122756

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(i))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442526-122756

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 9
-URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22663-107794

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iv))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442552-122756

Reference 17: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(ii))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442526-122756

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 28
-Subparagraph (f)
-URI https://asc.fasb.org/extlink&oid=123596393&loc=d3e14064-108612

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 3
-URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22583-107794

Reference 20: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(ii))
-URI https://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690

Reference 21: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 60B
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126958026&loc=SL5780133-109256

Reference 22: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 323
-SubTopic 10
-Section 50
-Paragraph 3
-Subparagraph (c)
-URI https://asc.fasb.org/extlink&oid=114001798&loc=d3e33918-111571

Reference 23: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 8
-URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22658-107794

Reference 24: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 1A
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126968391&loc=SL7669619-108580

Reference 25: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8924-108599

Reference 26: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 11
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22694-107794

Reference 27: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 11
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22694-107794

Reference 28: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 7
-URI https://asc.fasb.org/extlink&oid=109222650&loc=SL51721683-107760

Reference 29: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 1B
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126968391&loc=SL7669625-108580

Reference 30: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599

Reference 31: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(5))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442526-122756

Reference 32: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iii)(B))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442552-122756

Reference 33: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iii)(A))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442552-122756

Reference 34: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8906-108599

Reference 35: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (c)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599

Note 5 - Credit Facilities and Other Debt (Details Textual) ر.س in Millions, ¥ in Millions, $ in Millions				6 Months Ended
	Mar. 22, 2021 USD ($)	Jan. 05, 2021 USD ($)	Apr. 10, 2019	Jun. 30, 2021	Mar. 31, 2022 USD ($)	Mar. 31, 2022 AUD ($)	Mar. 31, 2022 CNY (¥)	Mar. 31, 2022 SAR (ر.س)	Dec. 21, 2021 USD ($)	Dec. 21, 2021 CNY (¥)	Jul. 13, 2021 USD ($)	Jul. 13, 2021 SAR (ر.س)	Mar. 22, 2021 CAD ($)	Jan. 05, 2021 CAD ($)	Jan. 09, 2018 USD ($)	Oct. 31, 2017 USD ($)	Oct. 31, 2017 AUD ($)
Resource Plus Acquisition Note [Member]
Debt Instrument, Interest Rate, Stated Percentage					1.85%	1.85%	1.85%	1.85%
Debt Instrument, Face Amount															$ 2,300,000
Notes Payable, Total					$ 1,000,000.0
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%
Industrial Bank and Commercial Bank of China [Member]
Debt Instrument, Interest Rate, Effective Percentage					4.15%	4.15%	4.15%	4.15%
Industrial Bank and Commercial Bank of China [Member] \| SPAR China [Member]
Debt Instrument, Interest Rate, Stated Percentage									4.15%	4.15%
Debt Instrument, Face Amount									$ 315,000	¥ 2
Long-Term Debt, Total					$ 315,000		¥ 2
China Construction Bank [Member] \| SPAR China [Member]
Debt Instrument, Face Amount					$ 158,000		¥ 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%
Long-Term Debt, Total					$ 158,000		¥ 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					$ 473,000		¥ 3
Long-Term Debt, Total					$ 473,000		¥ 3
Investec Bank Ltd. [Member]
Debt Instrument, Interest Rate, Effective Percentage					7.75%	7.75%	7.75%	7.75%
Investec Bank Ltd. [Member] \| SGRP Meridian [Member]
Debt Instrument, Interest Rate, Stated Percentage					7.75%	7.75%	7.75%	7.75%
Debt Instrument, Face Amount											$ 2,000,000.0	ر.س 30
Long-Term Debt, Total					$ 2,000,000.0			ر.س 30
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					$ 12,500,000
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] \| 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					$ 124,000	$ 164,000

Note 5 - Credit Facilities and Other Debt - Summary of Credit and Other Debt Facilities (Details) $ in Thousands	Mar. 31, 2022 USD ($)
Repayments of Principal, 2021	$ 15,831
Repayments of Principal, 2022	700
Repayments of Principal, 2023	0
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	$ 124
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 and Commercial Bank of China [Member]
Interest Rate	4.15%
Repayments of Principal, 2021	$ 315
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	$ 158
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	$ 473
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
Investec Bank Ltd. [Member]
Interest Rate	7.75%
Repayments of Principal, 2021	$ 2,002
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	$ 12,459
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	700
Repayments of Principal, 2023	0
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	Mar. 31, 2022	Dec. 31, 2021
Unused Availability	$ 3,553	$ 6,674
UNITED STATES
Unused Availability	2,540	5,319
AUSTRALIA
Unused Availability	477	455
CHINA
Unused Availability	158	157
MEXICO
Unused Availability	$ 378	$ 743

Note 6 - Related-party Transactions (Details Textual) - USD ($)			1 Months Ended	3 Months Ended		12 Months Ended
	Jan. 28, 2022	Jan. 25, 2022	Jan. 31, 2022	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Jan. 27, 2022
Change in Amount, Change Due to Non-cash Majority Stockholders Control Agreement, Expense				$ (420,000)	$ 0
Additional Paid in Capital, Total				$ 20,629,000		$ 17,231,000
NMS [Member] \| Minimum [Member]
Percent of Reimbursement				4.00%
NMS [Member] \| Maximum [Member]
Percent of Reimbursement				10.00%
JKC [Member] \| SPAR BSMT Joint Venture [Member]
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage				39.00%
EILLC [Member] \| SPAR BSMT Joint Venture [Member]
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage				10.00%
NMS [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners				49.00%
NSRS [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners				100.00%
Resource Plus, Inc [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners				49.00%
RJ Holdings [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners				50.00%
Meridian [Member]
Noncontrolling Interest, Ownership Percentage by Parent				51.00%
Mr. Adrian Wingfield [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners				49.00%
Sparfacts [Member]
Noncontrolling Interest, Ownership Percentage by Parent				51.00%
Sparfacts [Member] \| Lydna Chapman [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners				49.00%
FRIEDSHELF 401 Proprietary Limited [Member] \| Meridian [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners						23.00%
Lindicom Proprietary Limited [Member] \| Meridian [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners						26.00%
CIC Agreement [Member]
Change in Amount, Change Due to Non-cash Majority Stockholders Control Agreement, Expense						$ 4,477,585
Preferred Stock, Shares Issuable (in shares)						2,000,000
Preferred Stock, Value, Issued, Ending Balance	$ 3,690,000
Share Price (in dollars per share)	$ 1.09					$ 1.23
Preferred Stock, Shares Issued, Total (in shares)						3,000,000
CIC Agreement [Member] \| James R. Brown [Member]
Cash Payment	$ 250,000
Related Party Transactions, Maximum Amount of Reimbursement for Legal Fees	35,000
CIC Agreement [Member] \| SAS [Member]
Related Party Transactions, Settlement of Obligations and Related Claim	$ 502,585
CIC Agreement [Member] \| Preferred Stock [Member] \| Series B Preferred Stock [Member]
Additional Paid in Capital, Total				$ 3,270,000
Adjustments To Additional Paid in Capital, Stock Re-evaluated				$ 420,000
CIC Agreement [Member] \| Conversion of Series B Preferred Stock into Common Stock [Member]
Conversion of Stock, Shares Converted (in shares)			2,000,000	350,000
Conversion of Stock, Shares Issued (in shares)				525,000
James R. Brown [Member] \| Brown Advisor Agreement [Member]
Related Party Transaction, Amounts of Transaction		$ 55,000
Thenablers, Ltd. [Member] \| Lazaretos Consulting Agreement [Member]
Related Party Transaction, Amounts of Transaction, Rate Per Month							$ 10,000
NMS [Member]
Majority Interest Ownership Percentage By Parent				51.00%
Related Party Transaction, Expenses from Transactions with Related Party				$ 2,100,000	1,800,000
Resource Plus, Inc [Member]
Majority Interest Ownership Percentage By Parent				51.00%
Related Party Transaction, Expenses from Transactions with Related Party				$ 180,000	290,000
SPAR Todopromo [Member]
Majority Interest Ownership Percentage By Parent				51.00%
Sparfacts [Member] \| Office lease, Accounting and Consultant Services [Member]
Related Party Transaction, Expenses from Transactions with Related Party				$ 91,000	$ 76,000
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
William Bartels [Member]
Liability, Pension and Other Postretirement and Postemployment Benefits, Current				$ 355,918

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

Mar. 31, 2022

Dec. 31, 2021

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

$ 3,333

$ 3,270

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

^[1]

656

597

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

^[1]

623

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

^[1]

266

Due from affiliates

$ 1,788

$ 1,784

[1]

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

Note 7 - Preferred Stock (Details Textual)	3 Months Ended
Note 7 - Preferred Stock (Details Textual)	Mar. 31, 2022 $ / shares shares	Jan. 25, 2022 $ / shares shares	Dec. 31, 2021 $ / shares shares
Preferred Stock, Shares Authorized (in shares)	3,000,000
Preferred Stock, Par or Stated Value Per Share (in dollars per share) \| $ / shares	$ 0.01
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)	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, 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 Issued, Total (in shares)	0		0
Preferred Stock, Shares Outstanding, Ending Balance (in shares)	0		0
Series A Preferred Stock [Member] \| Maximum [Member]
Preferred Stock, Shares Authorized (in shares)	3,000,000		3,000,000
Series B Preferred Stock [Member]
Preferred Stock, Shares Authorized (in shares)		2,000,000
Preferred Stock, Par or Stated Value Per Share (in dollars per share) \| $ / shares		$ 0.01
Preferred Stock, Convertible, Conversion Ratio		1.5
Preferred Stock, Shares Outstanding, Ending Balance (in shares)	1,650,000

Note 8 - Stock-based Compensation and Other Plans (Details Textual) - USD ($)					3 Months Ended
	Aug. 02, 2021	Feb. 22, 2021	Jan. 19, 2021	Aug. 31, 2020	Mar. 31, 2022	Mar. 31, 2021	Jun. 04, 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, Award Vesting Period (Year)		1 year
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, 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, Options, Grants in Period, Net of Forfeitures, Total (in shares)					600,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number, Ending Balance (in shares)					160,000
The 2018 Plan [Member] \| Share-Based Payment Arrangement, Option [Member]
Share-Based Payment Arrangement, Expense					$ 110,000	$ 96,000
Share-Based Payment Arrangement, Expense, Tax Benefit					27,000	24,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total					228,000
The 2018 Plan [Member] \| Restricted Stock [Member]
Share-Based Payment Arrangement, Expense					40,000	5,000
Share-Based Payment Arrangement, Expense, Tax Benefit					10,000	$ 1,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total					$ 116,000
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, 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, Number of Shares Authorized (in shares)							150,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)					58,011
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 2020 Plan [Member] \| The 19 Employees [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)			125,000
The 2020 Plan [Member] \| 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] \| Director Four [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)			10,000
The 2020 Plan [Member] \| Director Two [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)			10,000
The 2020 Plan [Member] \| Director Three [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)			10,000
The 2020 Plan [Member] \| 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, 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 2020 Plan [Member] \| SGRP Shares for One Additional New Director On Plan Effective Date [Member] \| Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)			600,000
The 2008 Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number, Ending Balance (in shares)					691,162

Note 9 - Commitments and Contingencies (Details Textual) - SBS Bankruptcy and Settlement [Member] - Robert G. Brown [Member] - USD ($)		3 Months Ended	12 Months Ended
	Sep. 20, 2019	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Loss Contingency Accrual, Ending Balance		$ 325,000
Loss Contingency, Damages Sought, Value	$ 1,300,000
Loss Contingency, Damages Paid, Value		$ 325,000	$ 325,000	$ 325,000	$ 325,000

Note 10 - Segment Information (Details Textual) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2022 USD ($)	Mar. 31, 2021 USD ($)	Dec. 31, 2021
Number of Reportable Segments	3		2
Revenue from Contract with Customer, Including Assessed Tax	$ 58,994	$ 61,097
Intersegment Eliminations [Member]
Revenue from Contract with Customer, Including Assessed Tax	$ 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.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9038-108599

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 5
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130545-203045

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8906-108599

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 4
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130543-203045

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 42
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9054-108599

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9031-108599

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 924
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 11.L)
-URI https://asc.fasb.org/extlink&oid=6472922&loc=d3e499488-122856

Note 10 - Segment Information - Segment Reporting Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Net revenues	$ 58,994	$ 61,097
Operating income (loss)	2,067	2,718
Interest expense	149	147
Other (income), net	(87)	(75)
Income before income tax expense	2,005	2,646
Income tax expense	551	865
Net income	1,454	1,781
Total net (income) attributable to non-controlling interest	(780)	(864)
Net income attributable to SPAR Group, Inc.	674	917
Depreciation and amortization	510	530
Capital expenditures	478	332
Americas [Member]
Net revenues	42,978	45,114
Operating income (loss)	1,780	2,328
Interest expense	101	134
Other (income), net	(7)	14
Income before income tax expense	1,686	2,180
Income tax expense	370	791
Net income	1,316	1,389
Total net (income) attributable to non-controlling interest	(548)	(515)
Net income attributable to SPAR Group, Inc.	768	874
Depreciation and amortization	485	502
Capital expenditures	466	294
Asia Pacific [Member]
Net revenues	6,818	8,262
Operating income (loss)	(441)	23
Interest expense	(1)	7
Other (income), net	(16)	(47)
Income before income tax expense	(424)	63
Income tax expense	(6)	49
Net income	(418)	14
Total net (income) attributable to non-controlling interest	153	(4)
Net income attributable to SPAR Group, Inc.	(265)	10
Depreciation and amortization	14	18
Capital expenditures	5	36
EMEA [Member]
Net revenues	9,198	7,721
Operating income (loss)	728	367
Interest expense	49	6
Other (income), net	(64)	(42)
Income before income tax expense	743	403
Income tax expense	187	25
Net income	556	378
Total net (income) attributable to non-controlling interest	(385)	(345)
Net income attributable to SPAR Group, Inc.	171	33
Depreciation and amortization	11	10
Capital expenditures	$ 7	$ 2

Note 10 - Segment Information - Assets (Details) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Assets	$ 98,224	$ 89,016
Americas [Member]
Assets	74,070	65,689
Asia Pacific [Member]
Assets	8,110	10,023
EMEA [Member]
Assets	$ 16,044	$ 13,304

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.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03(11))
-URI https://asc.fasb.org/extlink&oid=126897435&loc=d3e534808-122878

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 852
-SubTopic 10
-Section 55
-Paragraph 10
-URI https://asc.fasb.org/extlink&oid=84165509&loc=d3e56426-112766

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iii)(A))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442552-122756

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(iv))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442526-122756

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03(a)(12))
-URI https://asc.fasb.org/extlink&oid=126734703&loc=d3e572229-122910

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 852
-SubTopic 10
-Section 50
-Paragraph 7
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=124433192&loc=SL2890621-112765

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(i))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442552-122756

Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(ii))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442526-122756

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(5))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442526-122756

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(iii)(A))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442526-122756

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(i))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442526-122756

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(ii))
-URI https://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690

Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(iii))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442526-122756

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 28
-Subparagraph (f)
-URI https://asc.fasb.org/extlink&oid=123596393&loc=d3e14064-108612

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iii)(B))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442552-122756

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 3
-Subparagraph (bb)
-URI https://asc.fasb.org/extlink&oid=123419778&loc=d3e5710-111685

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(5))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442552-122756

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (d)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599

Reference 20: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 45
-Paragraph 25
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=116870748&loc=SL6758485-165988

Reference 21: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iv))
-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442552-122756

Reference 22: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(18))
-URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

Reference 23: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 323
-SubTopic 10
-Section 50
-Paragraph 3
-Subparagraph (c)
-URI https://asc.fasb.org/extlink&oid=114001798&loc=d3e33918-111571

Reference 24: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (c)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8906-108599