0001437749-22-027268 | 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 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 diverse network of merchandising specialists around the world working during the 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 reports under three (3) segments: Americas, Asia-Pacific (“APAC”) and Europe, Middle East and Africa (“EMEA”). The Americas segment 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 had an effect on the Company’s joint venture operation in China in the second quarter of 2022 The lock-down ended in June of 2022 and the business has been back in operation in most cases; however, there is still restriction in certain areas impacting the third quarter financial results. In March of 2022, China implemented zero tolerance COVID-19 policy and locked down Shanghai Province and surrounding districts, and as a result, operations of the Company's joint venture in China were impacted for most of the second quarter and in the third quarter. In the third quarter of 2022, the joint venture in China generated a net loss attributable to SPAR Group inc. of $73,000 and $348,000 for the three and nine-months ended September 30, 2022, respectively, as compared to net income of $25,000 and $23,000 for the three and nine-months ended September 30, 2021, respectively. The net loss generated by the joint venture was largely due to a decrease in revenues of $276,000 or 7% and $2.3 million or 22% as a result of the lockdown for the three and nine months ended September 30, 2022, respectively, as compared to three and nine months ended September 30, 2021, while expenses continued to be incurred for wages, office rent and administrative expenses. Management continues to actively monitor the situation and assess operational and cashflow impact to determine course of actions.

Note 3 - Restricted Cash

9 Months Ended

Sep. 30, 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”) with 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 $857,000 restricted cash balance with Fifth Third Bank in order to be in compliance with Resource Plus' workers compensation insurance policy.

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

September 30, 2022 December 31, 2021

Cash, cash equivalents and restricted cash $ 11,264 $ 13,473

Restricted cash included in cash, cash equivalents and restricted cash 857 -

Total as presented in the consolidated statement of cash flows $ 12,121 $ 13,473

Note 4 - Earnings Per Share

9 Months Ended

Sep. 30, 2022

Earnings Per Share [Text Block]

4.	Earnings Per Share

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

	*Three Months Ended*					*Nine Months Ended*
	*September 30,*					*September 30,*
	*2022*			*2021*		*2022*		*2021*
Numerator:
Net income (loss) attributable to SPAR Group, Inc.	$	(32	)	$	1,180	$	1,789	$	2,611

Denominator:
Shares used in basic Net income (loss) per share calculation		22,227			21,295		21,873		21,248
Effect of diluted securities:
Stock options and unvested restricted shares		-			294		137		344
Shares used in diluted net income per share calculations		22,227			21,589		22,010		21,592

Basic and diluted Net income (loss) per common share:	$	0.00		$	0.06	$	0.08	$	0.12

For the three-months ended September 30, 2022, the Company had 136,000 unvested restricted shares and stock options which were not included in the calculation because they would have an anti-dilutive effect.

Note 5 - Credit Facilities and Other Debt

9 Months Ended

Sep. 30, 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 Company ("SCC"), 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 an 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 July 1, 2022, the Company and NM executed and delivered a Fourth Modification Agreement effective as of June 30, 2022 (the "Fourth Modification Agreement"), pursuant to which NM and the Company agreed to extend the NM Loan Agreements from October 10, 2023 to October 10, 2024, and increased the amounts of the credit facilities for SMF to $17.5 (USD) million in the USA while the SCC facility remained at $1.5 (CDN) million in Canada; in addition, the Fourth Modification Agreement increased SMF's borrowing base availability for billed receivables to up to 90% from 85%, and unbilled receivables to up to 80% from 70% permanently, and increased the unbilled cap for SMF to $6.5 (USD) million from $5.5 (USD) million. The NM Loan Agreements as amended by the Fourth Modification Agreement will require the Company to establish a permanent $500,000 availability reserve against the US Advance Limit. The remaining terms and conditions remain the same as the Second Modification Agreement.

On September 30, 2022, the aggregate interest rate was 6.46% per annum, and the outstanding loan balance was $16.7 million and on December 31, 2021, the aggregate interest rate was 5.25% per annum, and the outstanding loan balance was $9.7 million. Outstanding amounts are classified as short-term debt.

The NM Credit Facility contains certain financial and other restrictive covenants and also limits certain expenditures by the Company, including maintaining a positive trailing EBITDA for each Borrower, limits on non-ordinary course payments and transactions, incurring or guarantying indebtedness, increases in executive, officer or director compensation, capital expenditures and other investments. The Company was in compliance with such covenants as of September 30, 2022.

Resource Plus – Seller Notes

Effective with the closing of the Resource Plus acquisition in January 2018, the Company entered into promissory notes with the sellers totaling $2.3 million. The notes are payable in annual installments at various amounts due on December 31st of each year starting with December 31, 2018 and continuing through December 31, 2023. As such these notes are classified as both short term and long term for the appropriate amounts. The annual interest rate is 1.85% and the total balance owed at September 30, 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 $517,000 USD (based upon the exchange rate at September 30, 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 September 30, 2022 was $174,000 (Australian) or $113,000 USD and was $164,000 (Australian) or $118,000 USD as of December 31, 2021is 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 $281,000 USD (based upon the exchange rate at September 30, 2022). The loan expires on November 4, 2022. The outstanding balance with Industrial and Commercial Bank of China as of September 30, 2022 was 2.0 million Chinese Yuan or $281,000 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 $141,000 USD (based upon the exchange rate at September 30, 2022). The loan expired on June 7, 2022 and subsequently was not renewed. There is no outstanding balance on this loan.

SPAR China has secured a loan with Industrial Bank for 3.0 million Chinese Yuan or approximately $422,000 USD (based upon the exchange rate at September 30, 2022). The loan expires on December 18, 2022. The annual interest rate was 4.0% as of September 30, 2022. The outstanding balance with Industrial Bank as of September 30, 2022 was 3.0 million Chinese Yuan or $422,000 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 $1.7 million USD (based upon the exchange rate at September 30, 2022). The loan expires on July 13, 2023. The outstanding balance with Investec Bank Ltd as of September 30, 2022 was approximately $18.4 million South African Rand or $1.0 million USD.

Summary of the Company’s lines of credit and short-term loans (in thousands):

	*Interest Rate*
	*as of*
	*September 30, 2022*			*2022*		*2023*		*2024*		*2025*		*2026*		*2027*
Australia - National Australia Bank		8.31	%		102		-		-		-		-		-
China- Construction Bank		4.15	%		281		-		-		-		-		-
China- Industrial Bank		4.00	%		422		-		-		-		-		-
South Africa - Investec Bank Ltd.		9.75	%		1,023								-		-
USA - North Mill Capital d/b/a SLR		6.46	%		16,777		-		-		-		-		-
USA - Resource Plus Seller Notes		1.85	%		300				-		-		-		-
Total				$	18,905	$	-	$	-	$	-	$	-	$	–

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

	*September 30,*		*December 31,*
	*2022*		*2021*
Unused Availability:
United States / Canada	$	1,815	$	5,319
Australia		416		455
South Africa		643		-
China		-		157
Mexico		374		743
Total Unused Availability	$	3,248	$	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.

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Note 6 - Related-party Transactions

9 Months Ended

Sep. 30, 2022

6.	Related-Party Transactions

Domestic Related Party Transactions

Change of Control, Voting and Restricted Stock Agreement

Approved by the Board and the Audit Committee and accepted by the Majority Stockholders (defined below) 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., ("SAS"), and SPAR Business Services, Inc., ("SBS"), and collectively with Mr. Brown, Mr. Bartels, SAS and SBS, 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 recognized 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. On May 30, 2022, 700,000 shares of Series B Preferred Stock were vested and convertible to 1,050,000 of common shares per terms of agreement. The Company has issued 632,887 shares of Series B Preferred Stock and converted and issued 949,311 shares of the common shares; the remaining 67,113 shares of Series B Preferred Stock, convertible to 100,689 shares of common shares, are pending initiation of transactions from a Majority Stockholder.

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 were made during the nine months ended September 30, 2022.

The Corporation assumed financial responsibility for, and paid directly to Affinity Insurance Company, Ltd., $502,585 to settle SAS obligations and the related claim for the 2014-2015 plan year. The payment was made directly to Affinity Insurance Company, Ltd. during the nine months ended September 30, 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. The consultant fee paid to Mr. Brown was $13,750 for the three-months and $41,250 for the nine-months period ended September, 2022.

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. Consultant fee paid to Mr. Lazaretos was $30,000 for the three-months and $80,000 for the nine-months period ended September 30, 2022.

Audit Committee Nasdaq Compliance

On July 7, 2022, Nasdaq notified SGRP that it did not comply with the audit committee requirements for continued listing on The Nasdaq Capital Market set forth in Listing Rule 5605(c)(2) (the “Rule”). The Rule requires the audit committee to comprise of three independent directors. Subsequent to resignation of Mr. Panagiotis Lazaretos who was a member of SGRP’s audit committee, the Company was actively recruiting for a new independent director while the position remained vacant.

The Board nominated Mr. Peter Brown on July 31, 2022 to fill the vacant position.

On August 1, 2022, SGRP received a notification letter from Nasdaq dated August 1, 2022, stating that SGRP was now in compliance with Nasdaq's Audit Committee requirements under Nasdaq Listing Rule 5605(c)(2) (the "Rule") and that the matter is now closed

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"). Beginning in September 2018 and 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. The costs associated with labor and office lease were approximately $2.5 million for the three-months and $7.1 million for the nine-months period ended September 30, 2022, and $2.1M for the three-months and $5.9M for the nine-months period ended September 30, 2021.

Resource Plus is owned jointly by SGRP through its direct 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 and are subleased to Resource Plus. The costs associated with these transactions were approximately $182,000 for the three-months and $545,000 for the nine-months period ended September 30, 2022, and $248,000 for the three-months and $814,000 for the nine-months period ended September 30, 2021.

On December 1, 2021, the Corporation entered into the Agreement for Marketing and Advertising Services (the "WB Agreement") with WB Marketing, Inc. (the "Agent", and together with the Corporation, the "Parties"). The Agent is an entity owned and controlled by Mrs. Jean Matacunas who is the wife of President and Chief Executive Officer, Michael R. Matacunas. Mrs. Matacunas owns 51 % of the equity of the Agent of record, Mr. Matacunas owns 49% of the equity of the Agent of record. The service fees paid to WB Marketing for the three-months and nine-months periods were $32,000 and $170,000 respectively.

International Related Party Services

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. In November 2020, SPAR BSMT hired Mr. Peter W. Brown as a consultant to provide Brazil acquisition strategy services to SPAR BSMT, with a one-time initiation fee of $30,000 Brazilian Real and a monthly fee of $15,000 Brazilian Real effective December 1, 2020. The consultant agreement was terminated effective July 31, 2022 upon appointment of Mr. Peter Brown as a member of SGRP’s Audit Committee. The consultant fee paid to Mr. Brown was approximately $6,300 USD for the three-months and $44,300 USD for the nine-months period ended for both September 30, 2022 and 2021, respectively.

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 $130,000 for the three-months and $301,000 nine-months period ended September 30, 2022 and $40,000 for the three-months and $178,000 for the nine-months period ended September 30, 2021

Summary of Certain Related Party Transactions

Due to related parties consists of the following (in thousands):	*September 30,*		*December 31,*
	*2022*		*2021*
Loans from joint venture partners:(1)
Australia	$	571	$	597
Mexico		623		623
China		1,519		1,784
Resource Plus		266		266
Total due to affiliates	$	2,979	$	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. 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 September 30, 2022 $352,600 remains outstanding and is included within accrued expenses and other current liabilities.

Other Related Party Transactions and Arrangements

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.

SBS and Infotech previously entered into a perpetual software ownership agreement providing that each party independently owned an undivided share of and has the right to unilaterally license and exploit certain portions of the Company's proprietary scheduling, tracking, coordination, reporting and expense software are co-owned with SBS and Infotech and each entered into a non-exclusive royalty-free license from the Company to use certain "SPAR" trademarks in the United States.

Note 7 - Preferred Stock

9 Months Ended

Sep. 30, 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.

On January 28, 2022, SGRP entered into the Change in 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 September 30, 2022, 1,017,113 shares of Series "B" Preferred Stock remain outstanding. In May of 2022, although 700,000 shares were vested and convertible to Common Stock, only 632,887 shares were issued and converted to common stock, pending initiation of transactions by a Majority Stockholders as further discussed in Note 6.

Note 8 - Long-lived Assets, Including Goodwill and Intangible Assets

9 Months Ended

Sep. 30, 2022

Goodwill and Intangible Assets Disclosure [Text Block]

8.	Long-Lived Assets, including Goodwill and Intangible Assets

The Company’s goodwill balance was $4.2 million as of September 30, 2022 and December 31, 2021. The Company is required to test goodwill for impairment annually or more frequently, whenever events occur or circumstances change that would more likely than not reduce the fair value of a reporting unit with goodwill below its carrying amount. The Company annually tests goodwill impairment during the fourth quarter.

The Company’s long-lived intangible assets balance was $2.1 million as of September 30, 2022 and $2.3 million as of September 30, 2021. The Company is only required to test intangible assets whenever events occur or circumstances change that would more likely than not reduce the fair value of the assets below its carrying value.

The Company acquired Resource Plus in 2018 as a joint venture partnership and currently owns 51% of the Resource Plus business. As of September 30, 2022, the Company has recorded $2.0 million of goodwill and $1.2 million of intangible assets relating to brand and technology. In early 2021, Resource Plus lost a significant customer, Lowes Live Nursery Business. Resource Plus revenue was $15.3 million in 2021 comparing to $28.0 million in 2020, and net loss attributable to SPAR in 2021 was $116,000 comparing to net income attributable to SPAR of $679,000 in 2020. During the second and third quarters of 2022, Resource Plus did not meet original forecast and reduced forecasts for the remainder of 2022.

As a result of these circumstances, the Company concluded it was more likely than not that the fair value of the reporting unit was less than it's carrying amount, and performed an interim quantitative assessment. The quantitative assessment was performed utilizing the income approach. The analysis required the comparison of the Company’s carrying value with its fair value, with an impairment recorded for any excess of carrying value over the fair value. The discounted cash flow method was used to determine the fair value of the reporting unit under the income approach. The results of the quantitative analysis performed indicated the fair value of the reporting unit exceeded the carrying value of the reporting unit as of September 30, 2022. As a result, the Company has determined goodwill impairment is not needed.

Fair value determinations require considerable judgment and are sensitive to changes in underlying assumptions, estimates, and market factors. Estimating the fair value of individual reporting units requires us to make assumptions and estimates regarding our future plans, as well as industry, economic, and regulatory conditions. These assumptions and estimates include estimated future annual net cash flows, income tax considerations, discount rates, growth rates, and other market factors. Our current expectations also include certain assumptions that could be negatively impacted if we are unable to meet our cost expectations in relation to inflation. If current expectations of future growth rates and margins are not met, if market factors outside of our control, such as discount rates, income tax rates, foreign currency exchange rates, inflation, or any factors that could be affected by COVID-19, change, or if management’s expectations or plans otherwise change, including updates to our long-term operating plans, then one or more of our reporting units might become impaired in the future

The Company also performed an interim quantitative assessment for the intangible assets. The Company evaluates the need to adjust the carrying value of the underlying assets if the sum of the expected cash flows is less than the carrying value. The Company’s projections of future cash flows, the level of actual cash flows, the methods of estimation used for determining fair values and salvage values can impact impairment. Based on the assessment, the Company concluded no impairment or write-down is required.

Note 9 - Stock-based Compensation and Other Plans

9 Months Ended

Sep. 30, 2022

Share-Based Payment Arrangement [Text Block]

9.	Stock-Based Compensation and Other Plans

The Company recognized approximately $30,000 and $174,000 in stock-based compensation expense relating to stock option awards during the three (3) month periods ended September 30, 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 September 30, 2022 and 2021 was approximately $8,000 and $43,000 respectively. The Company recognized approximately $166,000 and $457,000 in stock-based compensation expense relating to stock option awards during the nine (9) month periods ended September 30,2022 and 2021, respectively. The tax benefit available from stock-based compensation expense related to stock option during both the nine (9) months period ended September 30,2022 and 2021 was approximately $42,000 and $114,000 respectively. As of September 30, 2022, total unrecognized stock-based compensation expense related to stock options was $236,000.

During the three (3) months period ended September 30, 2022 and 2021, the Company recognized approximately $109,000 and $29,000, 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 September 30, 2022 and 2021 was approximately $5,000 and $7,000, respectively. During the nine (9) months period ended September 30, 2022 and 2021, the Company recognized approximately $423,000 and $47,000, 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 nine (9) months period ended September 30, 2022 and 2021 was approximately $23,000 and $12,000, respectively. As of September 30, 2022, there was $396,000 unrecognized stock-based compensation expense related to unvested restricted stock awards.

Note 10 - Commitments and Contingencies

9 Months Ended

Sep. 30, 2022

Commitments and Contingencies Disclosure [Text Block]

10.

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 September 30, 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 11 - Segment Information

9 Months Ended

Sep. 30, 2022

Segment Reporting Disclosure [Text Block]

11.

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 continues to evaluate the global growth strategy. To better align with its global growth strategy, effective January 1, 2022, the Company began reporting in (3) regional segments as follows: 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 new 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*						*Nine Months Ended*
	*September 30,*						*September 30,*
	*2022*			*2021*			*2022*			*2021*
Revenue:
Americas	$	53,738		$	49,849		$	149,992		$	146,213
Asia - Pacific		7,147			7,921			19,351			23,584
EMEA		8,947			9,653			27,283			25,899
Total revenue	$	69,832		$	67,423		$	196,626		$	195,696

Operating income:
Americas	$	1,441		$	2,206		$	5,862		$	6,203
Asia - Pacific		(341	)		(177	)		(1,491	)		(300	)
EMEA		620			646			1,772			1,379
Total operating income	$	1,720		$	2,675		$	6,143		$	7,282

Interest expense (income):
Americas	$	203		$	110		$	399		$	396
Asia - Pacific		6			1			24			(14	)
EMEA		61			13			172			20
Total interest expense	$	270		$	124		$	595		$	402

Other expense (income), net:
Americas	$	(12	)	$	(11	)	$	(24	)	$	74
Asia - Pacific		(50	)		14			(62	)		(66	)
EMEA		(64	)		(140	)		(277	)		(216	)
Total other expense (income), net	$	(126	)	$	(137	)	$	(363	)	$	(208	)

Income before income tax expense:
Americas	$	1,250		$	2,107		$	5,487		$	5,733
Asia - Pacific		(297	)		(192	)		(1,453	)		(220	)
EMEA		623			773			1,877			1,575
Total income before income tax expense	$	1,576		$	2,688		$	5,911		$	7,088

Income tax expense:
Americas	$	467		$	392		$	1,346		$	1,728
Asia - Pacific		(145	)		13			(104	)		83
EMEA		354			144			700			225
Total income tax expense	$	676		$	549		$	1,942		$	2,036

		Three Months Ended						Nine Months Ended
		September 30,						September 30,
		*2022*			*2021*			*2022*			*2021*
Net income:
Americas	$	783		$	1,715		$	4,141		$	4,005
Asia - Pacific		(152	)		(205	)		(1,349	)		(303	)
EMEA		269			629			1,177			1,350
Total net income	$	900		$	2,139		$	3,969		$	5,052

Net (income) loss attributable to non-controlling interest:
Americas	$	(582	)	$	(535	)	$	(1,660	)	$	(1,400	)
Asia - Pacific		(45	)		106			476			160
EMEA		(305	)		(530	)		(996	)		(1,201	)
Total net (income) attributable to non-controlling interest	$	(932	)	$	(959	)	$	(2,180	)	$	(2,441	)

Net income (loss) attributable to SPAR Group, Inc.:
Americas	$	201		$	1,180		$	2,481		$	2,605
Asia - Pacific		(197	)		(99	)		(873	)		(143	)
EMEA		(36	)		99			181			149
Total net income (loss) attributable to SPAR Group, Inc.	$	(32	)	$	1,180		$	1,789		$	2,611

Depreciation and amortization:
Americas	$	482		$	506		$	1,456		$	1,498
Asia - Pacific		15			(9	)		39			44
EMEA		9			12			29			31
Total depreciation and amortization	$	506		$	509		$	1,524		$	1,573

Capital expenditures:
Americas	$	433		$	454		$	1,214		$	1,205
Asia - Pacific		–			(18	)		14			19
EMEA		30			104			9			208
Total capital expenditures	$	463		$	540		$	1,237		$	1,432

Note: There were no inter-company sales for the nine months ended September 30, 2022 or 2021.

	*September 30,*		*December 31,*
	*2022*		*2021*
Assets:
Americas	$	86,151	$	64,960
Asia - Pacific		6,044		10,699
EMEA		12,009		13,357
Total assets	$	104,204	$	89,016

	*September 30,*		*December 31,*
	*2022*		*2021*
Long lived assets:
Americas	$	4,524	$	3,968
Asia - Pacific		1,609		1,798
EMEA		229		295
Total long lived assets	$	6,362	$	6,061

Geographic Data (in thousands)

	*Three Months Ended September 30,*										*Nine Months Ended September 30,*
	*2022*					*2021*					*2022*					*2021*
			*% of*					*% of*					*% of*					*% of*
			*consolidated*					*consolidated*					*consolidated*					*consolidated*
Country revenue:			*net revenue*					*net revenue*					*net revenue*					*net revenue*
United States	$	32,475		46.5	%	$	28,696		42.6	%	$	87,406		44.5	%	$	79,624		40.7	%
Brazil		16,904		24.2			14,913		22.1			49,504		25.2			40,809		20.9
South Africa		8,947		12.8			9,653		14.3			27,283		13.9			25,899		13.2
Mexico		2,375		3.4			4,307		6.4			7,132		3.6			19,929		10.2
China		3,460		5.0			3,735		5.5			7,930		4.0			10,193		5.2
Japan		1,725		2.5			2,348		3.5			5,536		2.8			7,336		3.7
Canada		2,707		3.9			1,650		2.4			5,949		3.0			4,886		2.5
India		831		1.1			1,933		2.9			4,765		2.4			6,199		3.2
Australia		408		0.6			188		0.3			1,121		0.6			821		0.4
Total revenue	$	69,832		100.0	%	$	67,423		100.0	%	$	196,626		100.0	%	$	195,696		100.0	%

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

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Note 12 - Recent Accounting Pronouncements

9 Months Ended

Sep. 30, 2022

Significant Accounting Policies [Text Block]

12.

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 13 - Leases

9 Months Ended

Sep. 30, 2022

Lessee, Operating Leases [Text Block]

13.

Leases

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

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 eleven (11) years, many of which include one (1) or more options to extend the term for periods thereafter. 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.

The components of SPAR's lease expenses for the three (3) and nine (9) months ended September 30, 2022 and 2021, which are included in the condensed consolidated income statement, are as follows (in thousands):

		*Three Months Ended*				*Nine Months Ended*
		*September 30,*				*September 30,*
Lease Costs	*Classification*	*2022*		*2021*		*2022*		*2021*
Operating lease cost	Selling, General and Administrative Expense	$	103	$	255	$	358	$	690
Short-term lease cost	Selling, General and Administrative Expense		137		121		399		629
Variable costs	Selling, General and Administrative Expense		21		40		74		132
Total lease cost		$	261	$	416	$	831	$	1,451

Supplemental cash flow information related to SPAR’s leases for the three (3) and nine (9) months ended September 30, 2022 and 2021 is as follows (in thousands):

	*Three Months Ended*				*Nine Months Ended*
	*September 30,*				*September 30,*
	*2022*		*2021*		*2022*		*2021*

Cash paid for amounts included in the measurement of lease liabilities	$	245	$	256	$	775	$	691

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

At September 30, 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	$	230
2023		418
2024		282
2025		426
2026		79
Thereafter		104
Total Lease Payments		1,539
Less: imputed interest		347
Total	$	1,192

Note 3 - Restricted Cash (Tables)

9 Months Ended

Sep. 30, 2022

Schedule of Cash and Cash Equivalents [Table Text Block]

	September 30, 2022		December 31, 2021
Cash, cash equivalents and restricted cash	$	11,264	$	13,473
Restricted cash included in cash, cash equivalents and restricted cash		857		-
Total as presented in the consolidated statement of cash flows	$	12,121	$	13,473

Note 4 - Earnings Per Share (Tables)

9 Months Ended

Sep. 30, 2022

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

	*Three Months Ended*					*Nine Months Ended*
	*September 30,*					*September 30,*
	*2022*			*2021*		*2022*		*2021*
Numerator:
Net income (loss) attributable to SPAR Group, Inc.	$	(32	)	$	1,180	$	1,789	$	2,611

Denominator:
Shares used in basic Net income (loss) per share calculation		22,227			21,295		21,873		21,248
Effect of diluted securities:
Stock options and unvested restricted shares		-			294		137		344
Shares used in diluted net income per share calculations		22,227			21,589		22,010		21,592

Basic and diluted Net income (loss) per common share:	$	0.00		$	0.06	$	0.08	$	0.12

Note 5 - Credit Facilities and Other Debt (Tables)

9 Months Ended

Sep. 30, 2022

Schedule of Debt [Table Text Block]

	*Interest Rate*
	*as of*
	*September 30, 2022*			*2022*		*2023*		*2024*		*2025*		*2026*		*2027*
Australia - National Australia Bank		8.31	%		102		-		-		-		-		-
China- Construction Bank		4.15	%		281		-		-		-		-		-
China- Industrial Bank		4.00	%		422		-		-		-		-		-
South Africa - Investec Bank Ltd.		9.75	%		1,023								-		-
USA - North Mill Capital d/b/a SLR		6.46	%		16,777		-		-		-		-		-
USA - Resource Plus Seller Notes		1.85	%		300				-		-		-		-
Total				$	18,905	$	-	$	-	$	-	$	-	$	–

Credit And Debt Facilities Unused Availability [Table Text Block]

	*September 30,*		*December 31,*
	*2022*		*2021*
Unused Availability:
United States / Canada	$	1,815	$	5,319
Australia		416		455
South Africa		643		-
China		-		157
Mexico		374		743
Total Unused Availability	$	3,248	$	6,674

Note 6 - Related-party Transactions (Tables)

9 Months Ended

Sep. 30, 2022

Due to related parties consists of the following (in thousands):	*September 30,*		*December 31,*
	*2022*		*2021*
Loans from joint venture partners:(1)
Australia	$	571	$	597
Mexico		623		623
China		1,519		1,784
Resource Plus		266		266
Total due to affiliates	$	2,979	$	3,270

Note 11 - Segment Information (Tables)

9 Months Ended

Sep. 30, 2022

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

	*Three Months Ended*						*Nine Months Ended*
	*September 30,*						*September 30,*
	*2022*			*2021*			*2022*			*2021*
Revenue:
Americas	$	53,738		$	49,849		$	149,992		$	146,213
Asia - Pacific		7,147			7,921			19,351			23,584
EMEA		8,947			9,653			27,283			25,899
Total revenue	$	69,832		$	67,423		$	196,626		$	195,696

Operating income:
Americas	$	1,441		$	2,206		$	5,862		$	6,203
Asia - Pacific		(341	)		(177	)		(1,491	)		(300	)
EMEA		620			646			1,772			1,379
Total operating income	$	1,720		$	2,675		$	6,143		$	7,282

Interest expense (income):
Americas	$	203		$	110		$	399		$	396
Asia - Pacific		6			1			24			(14	)
EMEA		61			13			172			20
Total interest expense	$	270		$	124		$	595		$	402

Other expense (income), net:
Americas	$	(12	)	$	(11	)	$	(24	)	$	74
Asia - Pacific		(50	)		14			(62	)		(66	)
EMEA		(64	)		(140	)		(277	)		(216	)
Total other expense (income), net	$	(126	)	$	(137	)	$	(363	)	$	(208	)

Income before income tax expense:
Americas	$	1,250		$	2,107		$	5,487		$	5,733
Asia - Pacific		(297	)		(192	)		(1,453	)		(220	)
EMEA		623			773			1,877			1,575
Total income before income tax expense	$	1,576		$	2,688		$	5,911		$	7,088

Income tax expense:
Americas	$	467		$	392		$	1,346		$	1,728
Asia - Pacific		(145	)		13			(104	)		83
EMEA		354			144			700			225
Total income tax expense	$	676		$	549		$	1,942		$	2,036

		Three Months Ended						Nine Months Ended
		September 30,						September 30,
		*2022*			*2021*			*2022*			*2021*
Net income:
Americas	$	783		$	1,715		$	4,141		$	4,005
Asia - Pacific		(152	)		(205	)		(1,349	)		(303	)
EMEA		269			629			1,177			1,350
Total net income	$	900		$	2,139		$	3,969		$	5,052

Net (income) loss attributable to non-controlling interest:
Americas	$	(582	)	$	(535	)	$	(1,660	)	$	(1,400	)
Asia - Pacific		(45	)		106			476			160
EMEA		(305	)		(530	)		(996	)		(1,201	)
Total net (income) attributable to non-controlling interest	$	(932	)	$	(959	)	$	(2,180	)	$	(2,441	)

Net income (loss) attributable to SPAR Group, Inc.:
Americas	$	201		$	1,180		$	2,481		$	2,605
Asia - Pacific		(197	)		(99	)		(873	)		(143	)
EMEA		(36	)		99			181			149
Total net income (loss) attributable to SPAR Group, Inc.	$	(32	)	$	1,180		$	1,789		$	2,611

Depreciation and amortization:
Americas	$	482		$	506		$	1,456		$	1,498
Asia - Pacific		15			(9	)		39			44
EMEA		9			12			29			31
Total depreciation and amortization	$	506		$	509		$	1,524		$	1,573

Capital expenditures:
Americas	$	433		$	454		$	1,214		$	1,205
Asia - Pacific		–			(18	)		14			19
EMEA		30			104			9			208
Total capital expenditures	$	463		$	540		$	1,237		$	1,432

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

	*September 30,*		*December 31,*
	*2022*		*2021*
Assets:
Americas	$	86,151	$	64,960
Asia - Pacific		6,044		10,699
EMEA		12,009		13,357
Total assets	$	104,204	$	89,016

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

	*September 30,*		*December 31,*
	*2022*		*2021*
Long lived assets:
Americas	$	4,524	$	3,968
Asia - Pacific		1,609		1,798
EMEA		229		295
Total long lived assets	$	6,362	$	6,061

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

	*Three Months Ended September 30,*										*Nine Months Ended September 30,*
	*2022*					*2021*					*2022*					*2021*
			*% of*					*% of*					*% of*					*% of*
			*consolidated*					*consolidated*					*consolidated*					*consolidated*
Country revenue:			*net revenue*					*net revenue*					*net revenue*					*net revenue*
United States	$	32,475		46.5	%	$	28,696		42.6	%	$	87,406		44.5	%	$	79,624		40.7	%
Brazil		16,904		24.2			14,913		22.1			49,504		25.2			40,809		20.9
South Africa		8,947		12.8			9,653		14.3			27,283		13.9			25,899		13.2
Mexico		2,375		3.4			4,307		6.4			7,132		3.6			19,929		10.2
China		3,460		5.0			3,735		5.5			7,930		4.0			10,193		5.2
Japan		1,725		2.5			2,348		3.5			5,536		2.8			7,336		3.7
Canada		2,707		3.9			1,650		2.4			5,949		3.0			4,886		2.5
India		831		1.1			1,933		2.9			4,765		2.4			6,199		3.2
Australia		408		0.6			188		0.3			1,121		0.6			821		0.4
Total revenue	$	69,832		100.0	%	$	67,423		100.0	%	$	196,626		100.0	%	$	195,696		100.0	%

Note 13 - Leases (Tables)

9 Months Ended

Sep. 30, 2022

Lease, Cost [Table Text Block]

		*Three Months Ended*				*Nine Months Ended*
		*September 30,*				*September 30,*
Lease Costs	*Classification*	*2022*		*2021*		*2022*		*2021*
Operating lease cost	Selling, General and Administrative Expense	$	103	$	255	$	358	$	690
Short-term lease cost	Selling, General and Administrative Expense		137		121		399		629
Variable costs	Selling, General and Administrative Expense		21		40		74		132
Total lease cost		$	261	$	416	$	831	$	1,451

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

	*Three Months Ended*				*Nine Months Ended*
	*September 30,*				*September 30,*
	*2022*		*2021*		*2022*		*2021*

Cash paid for amounts included in the measurement of lease liabilities	$	245	$	256	$	775	$	691

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

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

Period Ending December 31,	Amount
2022	$	230
2023		418
2024		282
2025		426
2026		79
Thereafter		104
Total Lease Payments		1,539
Less: imputed interest		347
Total	$	1,192

Note 2 - Business (Details Textual)	3 Months Ended		9 Months Ended
Note 2 - Business (Details Textual)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)
Number of Countries in which Entity Operates	9		9
Number of Reportable Segments			3
Net Income (Loss) Attributable to Parent, Total	$ (32,000)	$ 1,180,000	$ 1,789,000	$ 2,611,000
SPAR China [Member]
Net Income (Loss) Attributable to Parent, Total	$ 73,000	25,000	$ 348,000	23,000
Increase (Decrease) in Revenues		$ 276,000		$ 2,300,000
Increase (Decrease) in Revenues, Percentage		7.00%		22.00%

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

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Note 3 - Restricted Cash (Details Textual) - USD ($) $ in Thousands	Sep. 30, 2022	Mar. 11, 2022	Dec. 31, 2021
Restricted Cash and Cash Equivalents, Total	$ 857		$ 0
Fifth Third Bank [Member]
Restricted Cash and Cash Equivalents, Total		$ 857,000,000
Revolving Credit Facility [Member] \| Fifth Third Bank [Member]
Line of Credit Facility, Maximum Borrowing Capacity			$ 3,500

Note 3 - Restricted Cash - Cash, Cash Equivalents and Restricted Cash (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Cash, cash equivalents and restricted cash	$ 11,264	$ 13,473
Restricted cash included in cash, cash equivalents and restricted cash	857	0
Total as presented in the consolidated statement of cash flows	$ 12,121	$ 13,473

Note 4 - Earnings Per Share (Details Textual)	3 Months Ended
Note 4 - Earnings Per Share (Details Textual)	Sep. 30, 2022 shares
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	136,000

Note 4 - Earnings Per Share - Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Net Income (Loss) Attributable to Parent, Total	$ (32)	$ 1,180	$ 1,789	$ 2,611
Shares used in basic Net income (loss) per share calculation (in shares)	22,227	21,295	21,873	21,248
Stock options and unvested restricted shares (in shares)	0	294	137	344
Shares used in diluted net income per share calculations (in shares)	22,227	21,589	22,010	21,592
Basic and diluted income (loss) per common share: (in dollars per share)	$ (0.00)	$ 0.06	$ 0.08	$ 0.12

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

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-Paragraph 7
-URI https://asc.fasb.org/extlink&oid=126958026&loc=d3e1337-109256

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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-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
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-Name Accounting Standards Codification
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 7
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Reference 15: http://www.xbrl.org/2003/role/disclosureRef
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Reference 16: http://www.xbrl.org/2003/role/disclosureRef
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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 portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

Note 5 - Credit Facilities and Other Debt (Details Textual) ر.س in Millions, ¥ in Millions, $ in Millions					6 Months Ended
	Jul. 01, 2022 USD ($)	Mar. 22, 2021 USD ($)	Jan. 05, 2021 USD ($)	Apr. 10, 2019	Jun. 30, 2021	Sep. 30, 2022 USD ($)	Sep. 30, 2022 AUD ($)	Sep. 30, 2022 CNY (¥)	Sep. 30, 2022 SAR (ر.س)	Jun. 30, 2022	Dec. 31, 2021 USD ($)	Dec. 31, 2021 AUD ($)	Dec. 21, 2021 USD ($)	Dec. 21, 2021 CNY (¥)	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%
Debt Instrument, Face Amount																	$ 2,300,000
Notes Payable, Total						$ 1,000,000.0
National Australia Bank [Member]
Debt Instrument, Interest Rate, Effective Percentage						8.31%	8.31%	8.31%	8.31%
Industrial Bank and Commercial Bank of China [Member] \| SPAR China [Member]
Debt Instrument, Face Amount													$ 281,000,000,000	¥ 2
Long-Term Debt, Total						$ 281,000,000,000		¥ 2
China Construction Bank [Member]
Debt Instrument, Interest Rate, Effective Percentage						4.15%	4.15%	4.15%	4.15%
China Construction Bank [Member] \| SPAR China [Member]
Debt Instrument, Face Amount						$ 141,000,000,000		¥ 1
Industrial Bank [Member]
Debt Instrument, Interest Rate, Effective Percentage						4.00%	4.00%	4.00%	4.00%
Industrial Bank [Member] \| SPAR China [Member]
Debt Instrument, Interest Rate, Stated Percentage						4.00%	4.00%	4.00%	4.00%
Debt Instrument, Face Amount						$ 422,000		¥ 3
Long-Term Debt, Total						$ 422,000		¥ 3
Investec Bank Ltd. [Member]
Debt Instrument, Interest Rate, Effective Percentage						9.75%	9.75%	9.75%	9.75%
Investec Bank Ltd. [Member] \| SGRP Meridian [Member]
Debt Instrument, Face Amount						$ 1,700,000			ر.س 30.0
Long-Term Debt, Total						$ 1,000,000.0			ر.س 18.4
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						6.46%	6.46%	6.46%	6.46%		5.25%	5.25%
Line of Credit, Current						$ 16,700,000					$ 9,700,000
Revolving Credit Facility [Member] \| North Mill, LLC [Member] \| Prime Rate [Member]
Debt Instrument, Basis Spread on Variable Rate			1.25%
Debt Instrument, Interest Rate, Stated Percentage		1.25%													1.25%
Revolving Credit Facility [Member] \| North Mill, LLC [Member] \| Minimum [Member]
Debt Instrument, Interest Rate, Stated Percentage		5.25%	6.75%												5.25%	6.75%
Revolving Credit Facility [Member] \| North Mill, LLC [Member] \| SPAR Marketing Force [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 17,500,000	$ 16,500,000
Borrowing Base Availability for Unbilled Receivables, Percentage	80.00%	70.00%
Debt Instrument, Covenant, Unbilled Cap	$ 6,500,000	$ 5,500,000	$ 4,500,000
Borrowing Base Availability for Billed Receivables, Percentage	90.00%	85.00%
Line of Credit Facility, Availability Reserve Against US Advance Limit	$ 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, Current																		$ 517,000	$ 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						$ 113,000	$ 174,000				$ 118,000	$ 164,000

Note 5 - Credit Facilities and Other Debt - Summary of Credit and Other Debt Facilities (Details) $ in Thousands	Sep. 30, 2022 USD ($)
Repayments of Principal, 2022	$ 18,905
Repayments of Principal, 2023
Repayments of Principal, 2024	0
Repayments of Principal, 2025	0
Repayments of Principal, 2026	0
Repayments of Principal, 2027	$ 0
National Australia Bank [Member]
Interest Rate	8.31%
Repayments of Principal, 2022	$ 102
Repayments of Principal, 2023	0
Repayments of Principal, 2024	0
Repayments of Principal, 2025	0
Repayments of Principal, 2026	0
Repayments of Principal, 2027	$ 0
China Construction Bank [Member]
Interest Rate	4.15%
Repayments of Principal, 2022	$ 281
Repayments of Principal, 2023	0
Repayments of Principal, 2024	0
Repayments of Principal, 2025	0
Repayments of Principal, 2026	0
Repayments of Principal, 2027	$ 0
Industrial Bank [Member]
Interest Rate	4.00%
Repayments of Principal, 2022	$ 422
Repayments of Principal, 2023	0
Repayments of Principal, 2024	0
Repayments of Principal, 2025	0
Repayments of Principal, 2026	0
Repayments of Principal, 2027	$ 0
Investec Bank Ltd. [Member]
Interest Rate	9.75%
Repayments of Principal, 2022	$ 1,023
Repayments of Principal, 2023
Repayments of Principal, 2024
Repayments of Principal, 2025
Repayments of Principal, 2026	0
Repayments of Principal, 2027	$ 0
USA - North Mill Capital [Member]
Interest Rate	6.46%
Repayments of Principal, 2022	$ 16,777
Repayments of Principal, 2023	0
Repayments of Principal, 2024	0
Repayments of Principal, 2025	0
Repayments of Principal, 2026	0
Repayments of Principal, 2027	$ 0
Resource Plus Acquisition Note [Member]
Interest Rate	1.85%
Repayments of Principal, 2022	$ 300
Repayments of Principal, 2023
Repayments of Principal, 2024	0
Repayments of Principal, 2025	0
Repayments of Principal, 2026	0
Repayments of Principal, 2027	$ 0

Note 5 - Credit Facilities and Other Debt - Unused Availability (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Unused Availability	$ 3,248	$ 6,674
UNITED STATES
Unused Availability	1,815	5,319
AUSTRALIA
Unused Availability	416	455
SOUTH AFRICA
Unused Availability	643	0
CHINA
Unused Availability	0	157
MEXICO
Unused Availability	$ 374	$ 743

Note 6 - Related-party Transactions (Details Textual) - USD ($)				1 Months Ended	3 Months Ended			9 Months Ended		12 Months Ended
	Jan. 28, 2022	Jan. 25, 2022	Nov. 30, 2020	Jan. 31, 2022	Sep. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	May 31, 2022	May 30, 2022	Jan. 27, 2022
Change in Amount, Change Due to Non-cash Majority Stockholders Control Agreement, Expense								$ (420,000)	$ 0
Additional Paid in Capital, Total					$ 20,951,000			$ 20,951,000		$ 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%			49.00%		49.00%
Noncontrolling Interest, Ownership Percentage by Parent										51.00%
NSRS [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners					100.00%			100.00%
Related Party Transaction, Expenses from Transactions with Related Party					$ 2,500,000		$ 2,100,000	$ 7,100,000	5,900,000
Resource Plus, Inc [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners					49.00%			49.00%
Related Party Transaction, Expenses from Transactions with Related Party					$ 182,000		248,000	$ 545,000	814,000
RJ Holdings [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners					50.00%			50.00%
Meridian [Member]
Noncontrolling Interest, Ownership Percentage by Parent					51.00%			51.00%
Sparfacts [Member]
Noncontrolling Interest, Ownership Percentage by Parent					51.00%			51.00%
Sparfacts [Member] \| Lydna Chapman [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners					49.00%			49.00%
Office lease, Accounting and Consultant Services [Member] \| Sparfacts [Member]
Related Party Transaction, Expenses from Transactions with Related Party					$ 130,000		$ 40,000	$ 301,000	$ 178,000
Series B Preferred Stock [Member]
Preferred Stock, Value, Issued, Ending Balance					$ 11,000			$ 11,000		$ 0
Preferred Stock, Shares Issued, Total (in shares)					1,017,133			1,017,133		0
Preferred Stock, Shares Vested and Convertible to Common Stock (in shares)											700,000
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
Preferred Stock, Shares Vested and Convertible to Common Stock (in shares)												700,000
Convertible Preferred Stock, Shares Issued upon Conversion (in shares)												1,050,000
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] \| Series B Preferred Stock [Member]
Preferred Stock, Shares Issuable (in shares)												67,113
Preferred Stock, Shares Vested and Convertible to Common Stock (in shares)												632,887
Convertible Preferred Stock, Shares Issued upon Conversion (in shares)												949,311
Preferred Stock, Convertible, Shares Issuable (in shares)												100,689
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			$ 13,750			$ 41,250
Thenablers, Ltd. [Member] \| Lazaretos Consulting Agreement [Member]
Related Party Transaction, Amounts of Transaction					$ 30,000			$ 80,000
Related Party Transaction, Amounts of Transaction, Rate Per Month													$ 10,000
NMS [Member]
Majority Interest Ownership Percentage By Parent					51.00%			51.00%
Resource Plus, Inc [Member]
Majority Interest Ownership Percentage By Parent					51.00%			51.00%
WB Marketing, Inc [Member] \| Marketing and Advertising Services [Member]
Related Party Transaction, Amounts of Transaction					$ 32,000			$ 170,000
Peter Brown [Member] \| SPAR BSMT Joint Venture [Member]
Related Party Transaction, Amounts of Transaction					6,300			44,300
Peter Brown [Member] \| Initiation Fee for Acquisition Strategy Services [Member] \| SPAR BSMT Joint Venture [Member]
Related Party Transaction, Amounts of Transaction			$ 30,000
Peter Brown [Member] \| Monthly Fee for Acquisition Strategy Services [Member] \| SPAR BSMT Joint Venture [Member]
Related Party Transaction, Amounts of Transaction			$ 15,000
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					$ 352,600			$ 352,600

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

Sep. 30, 2022

Dec. 31, 2021

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

$ 2,979

$ 3,270

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

^[1]

571

597

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

^[1]

623

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

1,519

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

^[1]

$ 266

266

$ 1,784

[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.

Note 7 - Preferred Stock (Details Textual)	1 Months Ended	9 Months Ended
Note 7 - Preferred Stock (Details Textual)	May 31, 2022 shares	Sep. 30, 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
Conversion of Series B Preferred Stock To Common Stock [Member]
Conversion of Stock, Shares Issued (in shares)	632,887
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, 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	2,000,000	2,000,000
Preferred Stock, Par or Stated Value Per Share (in dollars per share) \| $ / shares		$ 0.01	$ 0.01	$ 0.01
Preferred Stock, Convertible, Conversion Ratio			1.5
Preferred Stock, Shares Outstanding, Ending Balance (in shares)		1,017,113
Preferred Stock, Shares Vested and Convertible to Common Stock (in shares)	700,000

Note 8 - Long-lived Assets, Including Goodwill and Intangible Assets (Details Textual) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2018
Goodwill, Ending Balance	$ 4,169,000		$ 4,169,000		$ 4,166,000
Intangible Assets, Net (Excluding Goodwill), Total	2,109,000	$ 2,300,000	2,109,000	$ 2,300,000	2,295,000
Net Income (Loss) Attributable to Parent, Total	(32,000)	$ 1,180,000	1,789,000	$ 2,611,000
Resource Plus, Inc [Member]
Revenues, Total					15,300,000	$ 28,000,000.0
Net Income (Loss) Attributable to Parent, Total					$ 116,000	$ 679,000
Resource Plus, Inc [Member]
Goodwill, Ending Balance	2,000,000.0		2,000,000.0
Business Acquisition, Percentage of Voting Interests Acquired							51.00%
Resource Plus, Inc [Member] \| Brand and Technology [Member]
Intangible Assets, Net (Excluding Goodwill), Total	$ 1,200,000		$ 1,200,000

Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

+ References + Details

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

Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).

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Note 9 - Stock-based Compensation and Other Plans (Details Textual) - The 2018 Plan [Member] - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Share-Based Payment Arrangement, Option [Member]
Share-Based Payment Arrangement, Expense	$ 30,000	$ 174,000	$ 42,000	$ 114,000
Share-Based Payment Arrangement, Expense, Tax Benefit	8,000	43,000	166,000	457,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total	236,000		236,000
Restricted Stock [Member]
Share-Based Payment Arrangement, Expense	109,000	29,000	23,000	12,000
Share-Based Payment Arrangement, Expense, Tax Benefit	5,000	$ 7,000	423,000	$ 47,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total	$ 396,000		$ 396,000

Note 10 - Commitments and Contingencies (Details Textual) - SBS Bankruptcy and Settlement [Member] - Robert G. Brown [Member] - USD ($)		9 Months Ended	12 Months Ended
	Sep. 20, 2019	Sep. 30, 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 11 - Segment Information (Details Textual) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)
Number of Reportable Segments			3
Revenue from Contract with Customer, Including Assessed Tax	$ 69,832	$ 67,423	$ 196,626	$ 195,696
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.

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Note 11 - Segment Information - Segment Reporting Information (Details) - USD ($) $ in Thousands	3 Months Ended						9 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2022	Sep. 30, 2021
Net revenues	$ 69,832			$ 67,423			$ 196,626	$ 195,696
Operating income (loss):	1,720			2,675			6,143	7,282
Operating income (loss):	1,720			2,675			6,143	7,282
Interest expense	270			124			595	402
Interest expense (income):	270			124			595	402
Other income, net	(126)			(137)			(363)	(208)
Other expense (income), net:	(126)			(137)			(363)	(208)
Income before income tax expense:	1,576			2,688			5,911	7,088
Income before income tax expense:	1,576			2,688			5,911	7,088
Income tax expense	676			549			1,942	2,036
Income tax expense:	676			549			1,942	2,036
Net income (loss)	900	$ 1,614	$ 1,455	2,139	$ 1,132	$ 1,781	3,969	5,052
Net income	900	$ 1,614	$ 1,455	2,139	$ 1,132	$ 1,781	3,969	5,052
Total net (income) attributable to non-controlling interest (USD)	(932)			(959)			(2,180)	(2,441)
Net income attributable to non-controlling interest	(932)			(959)			(2,180)	(2,441)
Net Income (Loss) Attributable to Parent, Total	(32)			1,180			1,789	2,611
Total net income (loss) attributable to SPAR Group, Inc.	(32)			1,180			1,789	2,611
Depreciation and amortization	506			509			1,524	1,573
Depreciation and amortization	506			509			1,524	1,573
Depreciation and amortization	(506)			(509)			(1,524)	(1,573)
Capital expenditures	463			540			1,237	1,432
Capital expenditures	463			540			1,237	1,432
Americas [Member]
Net revenues	53,738			49,849			149,992	146,213
Operating income (loss):	1,441			2,206			5,862	6,203
Operating income (loss):	1,441			2,206			5,862	6,203
Interest expense	203			110			399	396
Interest expense (income):	203			110			399	396
Other income, net	(12)			(11)			(24)	74
Other expense (income), net:	(12)			(11)			(24)	74
Income before income tax expense:	1,250			2,107			5,487	5,733
Income before income tax expense:	1,250			2,107			5,487	5,733
Income tax expense	467			392			1,346	1,728
Income tax expense:	467			392			1,346	1,728
Net income (loss)	783			1,715			4,141	4,005
Net income	783			1,715			4,141	4,005
Total net (income) attributable to non-controlling interest (USD)	(582)			(535)			(1,660)	(1,400)
Net income attributable to non-controlling interest	(582)			(535)			(1,660)	(1,400)
Net Income (Loss) Attributable to Parent, Total	201			1,180			2,481	2,605
Total net income (loss) attributable to SPAR Group, Inc.	201			1,180			2,481	2,605
Depreciation and amortization	482			506			1,456	1,498
Depreciation and amortization	482			506			1,456	1,498
Depreciation and amortization	(482)			(506)			(1,456)	(1,498)
Capital expenditures	433			454			1,214	1,205
Capital expenditures	433			454			1,214	1,205
Asia Pacific [Member]
Net revenues	7,147			7,921			19,351	23,584
Operating income (loss):	(341)			(177)			(1,491)	(300)
Operating income (loss):	(341)			(177)			(1,491)	(300)
Interest expense	6			1			24	(14)
Interest expense (income):	6			1			24	(14)
Other income, net	(50)			14			(62)	(66)
Other expense (income), net:	(50)			14			(62)	(66)
Income before income tax expense:	(297)			(192)			(1,453)	(220)
Income before income tax expense:	(297)			(192)			(1,453)	(220)
Income tax expense	(145)			13			(104)	83
Income tax expense:	(145)			13			(104)	83
Net income (loss)	(152)			(205)			(1,349)	(303)
Net income	(152)			(205)			(1,349)	(303)
Total net (income) attributable to non-controlling interest (USD)	(45)			106			476	160
Net income attributable to non-controlling interest	(45)			106			476	160
Net Income (Loss) Attributable to Parent, Total	(197)			(99)			(873)	(143)
Total net income (loss) attributable to SPAR Group, Inc.	(197)			(99)			(873)	(143)
Depreciation and amortization	15			9			39	44
Depreciation and amortization	15			9			39	44
Depreciation and amortization	(15)			(9)			(39)	(44)
Capital expenditures	0			(18)			14	19
Capital expenditures	0			(18)			14	19
EMEA [Member]
Net revenues	8,947			9,653			27,283	25,899
Operating income (loss):	620			646			1,772	1,379
Operating income (loss):	620			646			1,772	1,379
Interest expense	61			13			172	20
Interest expense (income):	61			13			172	20
Other income, net	(64)			(140)			(277)	(216)
Other expense (income), net:	(64)			(140)			(277)	(216)
Income before income tax expense:	623			773			1,877	1,575
Income before income tax expense:	623			773			1,877	1,575
Income tax expense	354			144			700	225
Income tax expense:	354			144			700	225
Net income (loss)	269			629			1,177	1,350
Net income	269			629			1,177	1,350
Total net (income) attributable to non-controlling interest (USD)	(305)			(530)			(996)	(1,201)
Net income attributable to non-controlling interest	(305)			(530)			(996)	(1,201)
Net Income (Loss) Attributable to Parent, Total	(36)			99			181	149
Total net income (loss) attributable to SPAR Group, Inc.	(36)			99			181	149
Depreciation and amortization	9			12			29	31
Depreciation and amortization	9			12			29	31
Depreciation and amortization	(9)			(12)			(29)	(31)
Capital expenditures	30			104			9	208
Capital expenditures	$ 30			$ 104			$ 9	$ 208

Note 11 - Segment Information - Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Assets	$ 104,204	$ 89,016
Americas [Member]
Assets	86,151	64,960
Asia Pacific [Member]
Assets	6,044	10,699
EMEA [Member]
Assets	$ 12,009	$ 13,357

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

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