0001437749-23-023713 | 10-Q | XBRL Viewer

8.	Related Party Transactions

Domestic Related Party Transactions

Mr. Robert G. Brown and Mr. William H. Bartels are directors and significant stockholders of SGRP, and thus each is a related party and affiliate of SGRP. Mr. Robert G. Brown was the Chairman of the Board of Directors of SGRP (the "Board"), but ceased to be eligible to hold that position when the 2022 By-Laws became effective on January 25, 2022. SPAR Business Services, Inc. ("SBS") (See note 4) and SPAR Administrative Services, Inc. ("SAS"), are related parties and affiliates of SGRP, but are not under the control or part of the Company. SBS is a related party and affiliate of SGRP because it is owned by SBS LLC, which in turn is beneficially owned by Mr. Robert G. Brown. SAS is a related party and affiliate of SGRP because it is owned principally by Mr. William H. Bartels and entities owned by affiliates of Mr. Robert G. Brown.

Change of Control, Voting and Restricted Stock Agreement

The Change of Control, Voting and Restricted Stock Agreement (the "CIC Agreement") became effective on January 28, 2022, when signed by the Company and Robert G. Brown, ("Mr. Brown"), William H. Bartels, ("Mr. Bartels"), SPAR Administrative Services, Inc., a corporation ("SAS"), and collectively with Mr. Brown, Mr. Bartels and SAS, the ("Majority Stockholders"). Mr. Bartels and Mr. Brown are Directors of the Corporation. Mr. Brown was the Chairman of the Board of Directors of SGRP (the "Board"), but ceased holding that position when the 2022 By-Laws (as defined below) became effective on January 25, 2022.

The execution of the CIC Agreement was conditional upon making the changes to and restatement of the Corporation's 2022 By-Laws, which were approved by the Board and became effective on January 25, 2022 (the "2022 By-Laws").

The financial terms of the CIC Agreement to the Majority Stockholders, totaled $4,477,585, consisting of the following:

The Corporation issued to the Majority Stockholders 2,000,000 restricted shares of Series B Preferred Stock, which are convertible into 3,000,000 SGRP Shares pursuant to the 1:1.5 conversion ratio set forth in the Preferred Designation and the CIC Agreement, 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 in 5 phases through November 10, 2023, 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 shares was valued at $3,690,000 in total, based on the SGRP stock price on December 31, 2021 of $1.23 per share for the 3,000,000 conversion SGRP shares.

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.

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.

Pursuant to the CIC Agreement, all actions, claims and demands between the Majority Stockholders and the Company were resolved; and the Majority Stockholders and their affiliates during the five-year term of the CIC Agreement have agreed to give up their rights to do any of the following; (i) act or attempt to act by written consent; (ii) submit or attempt to submit any stockholder proposals in advance of any annual or special stockholders meeting of the Corporation; (iii) call or attempt to call any special meetings of the Corporation's stockholders; (iv) continue or commence or attempt to continue or commence any legal claims against the Company; (v) change or attempt to change the size of the Board; (vi) appoint or remove or attempt to appoint or remove any director or officer of the Corporation, except as expressly permitted with in the CIC Agreement; (vii) amend or attempt to amend the Corporation's Certificate of Incorporation or 2022 By-Laws; and (viii) enter or attempt to enter into any agreement, arrangement or understanding with any other person in an effort to take any of those actions.

The Corporation's amended and restated 2022 By-Laws were adopted to increase the independence of the Board by making the following changes (among others): (i) the Board size was fixed at 7 and must consist of at least three (3) Super Independent Directors (as defined below) plus the CEO at all times; (ii) the Chairman, Vice Chairman and all Committee Chairpersons must qualify as Super Independent Directors ; and (iii) to establish a quorum, any Board meeting must have 70% of the Directors including the majority of Super Independent Directors. If there are less than three (3) Super Independent Directors, than the least tenured non-Super Independent Director, other than the CEO, may not vote on Board matters, which helps to ensure that the Board remains under independent governance. As defined in the 2022 By-Laws "Super Independent Director" means a member of the Board who: (1) qualifies as an independent director under applicable laws and regulations; (2) is affirmatively determined to be an independent director by the Governance Committee of the Board; (3) excludes the Majority Stockholders, Spar Administrative Services, Inc. and Spar Business Services, Inc. and any of their respective Relatives, Family Members, or Affiliates; and (4) excludes any Person that is or was a present or past employee or advisor of any company with which any of the Majority Stockholders has been involved and any Person that is, or was in the past, related or affiliated in any way to any of the Majority Stockholders, including, without limitation, any Affiliates of Innovative Global Technologies, LLC or SP/R, Inc. Defined Benefit Pension Trust.

In January 2022, for the CIC Agreement and 2022 By-Law to go into effect, two (2) of the Board members at the time, James R. Brown, Sr. and Panagiotis Lazaretos, who are affiliated with the Majority Stockholders, retired from the Board and assumed other advisory roles with the Company under separate agreements (see below).

Panagiotis Lazaretos Consulting Agreement

On January 27, 2022, the Corporation entered into a consulting agreement with Thenablers, Ltd. effective February 1, 2022 (the " Lazaretos Consulting Agreement"). Thenablers, Ltd. is wholly owned by Mr.Panagiotis Lazaretos, a retired director of the corporation. Following Mr. Lazaretos' retirement as a director on January 25, 2022, Thenablers, Ltd. agreed to provide the consulting services of Mr. Lazaretos to the Corporation 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. 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 as calculated in Exhibit A of the Lazaretos Consulting Agreement; and (iii) the outstanding options granted to Mr. Panagiotis ("Panos") N. Lazaretos on February 4, 2022 will continue to be outstanding and vest according to their terms under the agreement. As permitted by that agreement, on February 2, 2023, the Corporation gave notice that it was terminating that agreement effective July 31, 2023.

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 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 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 these activities for the three months ended June 30, 2023 and 2022 were approximately $1.6 million and $2.5 million, respectively. The costs associated with these activities for the six months ended June 30, 2023 and 2022 were approximately $2.7 million and $4.6 million, respectively.

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 activities for the three months ended June 30, 2023 and 2022 were approximately $0.1 million and $0.2 million, respectively. The costs associated with these activities for the six months ended June 30, 2023 and 2022 were approximately $0.2 million and $0.4 million, respectively.

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 Company, 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. Costs associated with these activities for the six-months ended June 30, 2023 were approximately $0.1.

International Related Party Services

The Company's principal Brazilian subsidiary, SPAR BSMT, is owned 51% by the Company. Mr. Jonathan Dagues Martins, ("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 of the Company. EILLC is owned by Mr. Peter W. Brown, a director of SPAR BSMT and the Corporation.

SPARFACTS is a consolidated international subsidiary of the Company and is owned 51% by SGRP. Ms. Lydna Chapman is a director of SPARFACTS. Her various companies provide office lease, accounting and consultant services to SPARFACTS.

Summary of Certain Related Party Transactions

Due to related parties consists of the following as of the periods presented (in thousands):

	June 30,		December 31,
	2023		2022
Loans from joint venture partners⁽¹⁾:
China	$	1,554	$	1,382
Mexico		623		623
Australia		636		693
Resource Plus		266		266
Total due to affiliates	$	3,079	$	2,964

⁽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 unaudited condensed consolidated balance sheets.

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 $0.2 million per year and a total of $1.1 million for the Five-Year Period.

As of June 30, 2023, there are approximately $0.2 million of benefits payable, which are included in accrued expenses and other current liabilities in the unaudited condensed consolidated balance sheets.

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

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Note 1 - Nature of the Business

6 Months Ended

Jun. 30, 2023

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

1.	Nature of the Business

SPAR Group, Inc. ("SGRP" or the "Corporation"), and its subsidiaries (and SGRP together with its subsidiaries may be referred to as "SPAR Group", the "Company", "SPAR", "We", or "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. 

Note 9 - Segment Information - Segment Reporting Information (Details) - USD ($) $ in Thousands	3 Months Ended				6 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2023	Jun. 30, 2022
Revenue:	$ 65,936		$ 67,799		$ 130,316	$ 126,794
Operating income (loss):	1,997		2,357		5,147	4,425
Interest expense (income):	478		178		868	328
Other expense (income), net:	(125)		(149)		(183)	(237)
Income before income tax expense:	1,644		2,328		4,462	4,334
Income tax expense:	538		715		1,579	1,266
Net income (loss):	1,106	$ 1,777	1,613	$ 1,455	2,883	3,068
Net income attributable to non-controlling interest:	(467)		(464)		(1,378)	(1,247)
Net (loss) income attributable to SPAR Group, Inc.:	639		1,149		1,505	1,821
Depreciation and amortization:	494		507		1,026	1,017
Capital expenditures	376		336		717	794
Americas [Member]
Revenue:	52,083		53,274		100,661	96,253
Operating income (loss):	2,038		2,636		4,553	4,419
Interest expense (income):	357		99		631	201
Other expense (income), net:	(12)		(4)		17	(11)
Income before income tax expense:	1,693		2,541		3,905	4,229
Income tax expense:	456		509		1,223	877
Net income (loss):	1,237		2,032		2,682	3,352
Net income attributable to non-controlling interest:	(394)		(525)		(879)	(1,076)
Net (loss) income attributable to SPAR Group, Inc.:	843		1,507		1,803	2,276
Depreciation and amortization:	466		487		930	972
Capital expenditures	371		330		660	780
Asia Pacific [Member]
Revenue:	5,658		5,386		11,758	12,205
Operating income (loss):	(97)		(713)		(289)	(1,155)
Interest expense (income):	17		18		16	17
Other expense (income), net:	(4)		4		(10)	(12)
Income before income tax expense:	(110)		(735)		(295)	(1,160)
Income tax expense:	(53)		46		(35)	41
Net income (loss):	(57)		(781)		(260)	(1,201)
Net income attributable to non-controlling interest:	(12)		367		(16)	520
Net (loss) income attributable to SPAR Group, Inc.:	(69)		(414)		(276)	(681)
Depreciation and amortization:	12		11		24	25
Capital expenditures	3		6		6	14
EMEA [Member]
Revenue:	8,195		9,139		17,897	18,336
Operating income (loss):	56		434		883	1,161
Interest expense (income):	104		61		221	110
Other expense (income), net:	(109)		(149)		(190)	(214)
Income before income tax expense:	61		522		852	1,265
Income tax expense:	135		160		391	348
Net income (loss):	(74)		362		461	917
Net income attributable to non-controlling interest:	(61)		(306)		(483)	(691)
Net (loss) income attributable to SPAR Group, Inc.:	(135)		56		(22)	226
Depreciation and amortization:	16		9		72	20
Capital expenditures	$ 2		$ 0		$ 51	$ 0

Note 10 - Leases - Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Cash paid for amounts included in the measurement of lease liabilities	$ 106	$ 258	$ 256	$ 529
Operating lease	$ 808	$ 0	$ 1,111	$ 0

Note 10 - Leases

6 Months Ended

Jun. 30, 2023

Lessee, Operating Leases [Text Block]

10.

Leases

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

The components of lease expenses consisted of the following for the periods presented (in thousands):

		*Three Months Ended*				*Six Months Ended*
		*June 30,*				*June 30,*
Lease Costs	*Classification*	*2023*		*2022*		*2023*		*2022*
Operating lease cost	Selling, General and Administrative Expense	$	71	$	114	$	141	$	255
Short-term lease cost	Selling, General and Administrative Expense		35		137		111		262
Variable costs	Selling, General and Administrative Expense		15		24		31		53
Total lease cost		$	121	$	275	$	283	$	570

⁽¹⁾ Variable lease expense consists primarily of property taxes, property insurance, and common area or other maintenance costs for the Company’s leases of office space.

The following includes supplemental information for the periods presented (in thousands):

	Three Months Ended				Six Months Ended
	June 30,				June 30,
	2023		2022		2023		2022

Cash paid for amounts included in the measurement of lease liabilities	$	106	$	258	$	256	$	529

Assets obtained in exchange for new operating lease liabilities
Operating lease	$	808	$	-	$	1,111	$	-

Balance sheet information related to leases consisted of the following as of the periods presented (in thousands):

	June 30, 2023			December 31, 2022
Assets:
Operating lease right-of-use assets	$	1,856		$	969
Liabilities:
Current portion of operating lease liabilities		878			363
Non-current portion of operating lease liabilities		978			606
Total operating lease liabilities	$	1,856		$	969

Weighted-average remaining lease term - operating leases (in years)		2.1			2.04
Weighted-average discount rate - operating leases		10.0	%		6.4	%

The following table summarizes the maturities of lease liabilities as of June 30, 2023 (in thousands):

Period Ending December 31,	*Amount*
2023	$	482
2024		791
2025		862
2026		84
2027		49
Thereafter		45
Total Lease Payments		2,313
Less: imputed interest		457
Total	$	1,856

Note 10 - Leases (Tables)

6 Months Ended

Jun. 30, 2023

Lease, Cost [Table Text Block]

		*Three Months Ended*				*Six Months Ended*
		*June 30,*				*June 30,*
Lease Costs	*Classification*	*2023*		*2022*		*2023*		*2022*
Operating lease cost	Selling, General and Administrative Expense	$	71	$	114	$	141	$	255
Short-term lease cost	Selling, General and Administrative Expense		35		137		111		262
Variable costs	Selling, General and Administrative Expense		15		24		31		53
Total lease cost		$	121	$	275	$	283	$	570

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

	Three Months Ended				Six Months Ended
	June 30,				June 30,
	2023		2022		2023		2022

Cash paid for amounts included in the measurement of lease liabilities	$	106	$	258	$	256	$	529

Assets obtained in exchange for new operating lease liabilities
Operating lease	$	808	$	-	$	1,111	$	-

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

	June 30, 2023			December 31, 2022
Assets:
Operating lease right-of-use assets	$	1,856		$	969
Liabilities:
Current portion of operating lease liabilities		878			363
Non-current portion of operating lease liabilities		978			606
Total operating lease liabilities	$	1,856		$	969

Weighted-average remaining lease term - operating leases (in years)		2.1			2.04
Weighted-average discount rate - operating leases		10.0	%		6.4	%

Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]

Period Ending December 31,	*Amount*
2023	$	482
2024		791
2025		862
2026		84
2027		49
Thereafter		45
Total Lease Payments		2,313
Less: imputed interest		457
Total	$	1,856

Note 5 - Common Stock

6 Months Ended

Jun. 30, 2023

Common Stock [Text Block]

5.	Common Stock

As of June 30, 2023, the Company’s certificate of incorporation authorized the Company to issue 47,000,000 shares of common stock, par value $0.01 per share.

The voting, dividend and liquidation rights of the holders of the Company’s common stock are subject to and qualified by the rights, powers and preferences of the holders of the Company’s Series B convertible preferred stock. Each share of the Company’s common stock is entitled to one vote on all matters submitted to a vote of the Company’s stockholders. Holders of the Company’s common stock are entitled to receive dividends as may be declared by the Company’s board of directors (the "Board"), if any, subject to the preferential dividend rights of the Company’s Series B convertible preferred stock. No cash dividends had been declared or paid during the periods presented.

In May 2022, the Board authorized the Company to repurchase up to 500,000 shares of the Company’s common stock pursuant to the 2022 Stock Repurchase Program (the "2022 Stock Repurchase Program"), which ended May 2023. During the three and six months ended June 30, 2023, there were no shares of common stock repurchased under the 2022 Stock Repurchase Program.

Note 4 - Commitments and Contingencies

6 Months Ended

Jun. 30, 2023

Commitments and Contingencies Disclosure [Text Block]

4.	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. ("SBS") and its independent contractors have been settled as per CIC Agreement (note 8).

Note 7 - Share-based Compensation (Details Textual) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Inducement Plan [Member]
Share-Based Payment Arrangement, Expense	$ (17,000)	$ 22,000	$ 30,000	$ 136,000
The 2018 Plan [Member] \| Restricted Stock [Member]
Share-Based Payment Arrangement, Expense	$ (26,000)	$ 34,000	$ 100,000	$ 74,000

Note 2 - Summary of Significant Accounting Policies

6 Months Ended

Jun. 30, 2023

Significant Accounting Policies [Text Block]

2.	Summary of Significant Accounting Policies

The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim financial statements. Certain information and note disclosures normally included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to such rules and regulations. These unaudited condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and the notes thereto for the year ended December 31, 2022 included in the 2022 Annual Report on Form 10-K that was filled with the Securities and Exchange Commission on April 17, 2023.

The unaudited condensed consolidated financial statements have been prepared on the same basis as the audited consolidated financial statements. In the opinion of management, the included disclosures are adequate, and the accompanying unaudited condensed consolidated financial statements contain all adjustments which are necessary for a fair presentation of the Company’s consolidated financial position as of June 30, 2023, consolidated results of operations and comprehensive income for the three and six months ended June 30, 2023 and 2022, and consolidated cash flows for the six months ended June 30, 2023 and 2022. Such adjustments are of a normal and recurring nature. The consolidated results of operations for the three and six-month ended June 30, 2023 are not necessarily indicative of the consolidated results of operations that may be expected for the year ending December 31, 2023.

Principles of Consolidation

The Company consolidates its 100%-owned subsidiaries and all of the 51%-owned joint ventures in which the Company has a controlling financial interest. All significant intercompany transactions have been eliminated in the unaudited condensed consolidated financial statements.

Use of Estimates

The preparation of the unaudited condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the amounts disclosed for contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting year. Significant balances subject to such estimates and assumptions include carrying amounts of property and equipment and intangible assets, valuation allowances for receivables, carrying amounts for deferred tax assets and liabilities, and liabilities incurred from operations and customer incentives. Actual results could differ from those estimates.

Segment Reporting

Reportable segments are components of the Company for which separate financial information is available that is evaluated on a regular basis by the Chief Operating Decision Maker ("CODM”) in deciding how to allocate resources and in assessing performance. The Company's CODM is the Chief Executive Officer.

The Company provides similar merchandising, marketing and business services throughout the world and has three reportable regional segments: (i) Americas, which is comprised of United States, Canada, Brazil and Mexico; (ii) Asia-Pacific ("APAC”), which is comprised of Japan, China, India and Australia; and (iii) Europe, Middle East and Africa ("EMEA”), which is comprised of South Africa. Certain corporate expenses have been allocated to segments based on each segment’s revenue as a percentage of total company revenue.

Recently Adopted Accounting Pronouncements

In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments ("ASU No. 2016-13”), which replaces the existing incurred loss impairment model with an expected credit loss model and requires a financial asset measured at amortized cost to be presented at the net amount expected to be collected. The guidance will be effective for the Company beginning January 1, 2023, and interim periods therein. Early adoption is permitted. The Company adopted ASU No. 2016-13 on January 1, 2023 and the adoption of this standard did not have a material impact on the Company’s condensed consolidated financial statements, results of operations or disclosures.

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Cash flows from operating activities:
Net income	$ 2,883	$ 3,068
Adjustments to reconcile net income to net cash provided by (used in) operating activities
Depreciation and amortization	1,026	1,017
Amortization of operating lease right-of-use assets	256	483
Bad debt expense, net of recoveries	38	53
Deferred income tax expense (benefit)	111	0
Share-based compensation expense	134	280
Majority stockholders change in control agreement	0	(420)
Changes in operating assets and liabilities:
Accounts receivable, net	1,205	(9,438)
Prepaid expenses and other current assets	3,118	(1,971)
Accounts payable	(803)	1,413
Operating lease liabilities	(256)	(483)
Accrued expenses, other current liabilities, due to affiliates and customer incentives and deposits	(968)	2,470
Net cash provided by (used in) operating activities	6,744	(3,528)
Cash flows from investing activities
Purchases of property and equipment	(717)	(794)
Net cash used in investing activities	(717)	(794)
Cash flows from financing activities
Borrowings under line of credit	47,340	21,885
Repayments under line of credit	(50,003)	(14,446)
Payments to acquire noncontrolling interests	(473)	0
Distribution to noncontrolling investors	(1,196)	0
Net cash provided by (used in) financing activities	(4,332)	7,439
Effect of foreign exchange rate changes on cash	(124)	(4,188)
Net change in cash, cash equivalents and restricted cash	1,571	(1,071)
Cash, cash equivalents at beginning of period	9,345	13,473
Cash, cash equivalents at end of period	10,916	12,402
Supplemental disclosure of cash flows information:
Cash paid for interest	913	406
Cash paid for income taxes	1,748	1,243
Supplemental disclosure of non-cash investing and financing activities:
Non-cash majority stockholders change in control agreement charges	$ 0	$ 3,270

Significant Accounting Policies (Policies)	6 Months Ended
Significant Accounting Policies (Policies)	Jun. 30, 2023
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	*Principles of Consolidation* The Company consolidates its 100%-owned subsidiaries and all of the 51%-owned joint ventures in which the Company has a controlling financial interest. All significant intercompany transactions have been eliminated in the unaudited condensed consolidated financial statements.
Use of Estimates, Policy [Policy Text Block]	*Use of Estimates* The preparation of the unaudited condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the amounts disclosed for contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting year. Significant balances subject to such estimates and assumptions include carrying amounts of property and equipment and intangible assets, valuation allowances for receivables, carrying amounts for deferred tax assets and liabilities, and liabilities incurred from operations and customer incentives. Actual results could differ from those estimates.
Segment Reporting, Policy [Policy Text Block]	*Segment Reporting* Reportable segments are components of the Company for which separate financial information is available that is evaluated on a regular basis by the Chief Operating Decision Maker ("CODM”) in deciding how to allocate resources and in assessing performance. The Company's CODM is the Chief Executive Officer. The Company provides similar merchandising, marketing and business services throughout the world and has three reportable regional segments: (i) Americas, which is comprised of United States, Canada, Brazil and Mexico; (ii) Asia-Pacific ("APAC”), which is comprised of Japan, China, India and Australia; and (iii) Europe, Middle East and Africa ("EMEA”), which is comprised of South Africa. Certain corporate expenses have been allocated to segments based on each segment’s revenue as a percentage of total company revenue.
New Accounting Pronouncements, Policy [Policy Text Block]	*Recently Adopted Accounting Pronouncements* In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments ("ASU No.* 2016-13”), which replaces the existing incurred loss impairment model with an expected credit loss model and requires a financial asset measured at amortized cost to be presented at the net amount expected to be collected. The guidance will be effective for the Company beginning January 1, 2023,* and interim periods therein. Early adoption is permitted. The Company adopted ASU No. 2016-13 on January 1, 2023 and the adoption of this standard did not have a material impact on the Company’s condensed consolidated financial statements, results of operations or disclosures.

Disclosure of accounting policy for segment reporting.

+ References + Details

Note 11 - Earnings Per Share - Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Net income attributable to SPAR Group, Inc.	$ 639	$ 1,149	$ 1,505	$ 1,821
Weighted-average common shares outstanding – basic (in shares)	23,250	21,808	23,182	21,696
Stock options and unvested restricted shares (in shares)	142	127	155	135
Weighted-average common shares outstanding – diluted (in shares)	23,392	21,935	23,337	21,831
Basic income per common share attributable to SPAR Group, Inc. (in dollars per share)	$ 0.03	$ 0.05	$ 0.06	$ 0.08
Diluted income per common share attributable to SPAR Group, Inc. (in dollars per share)	$ 0.03	$ 0.05	$ 0.06	$ 0.08

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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Note 11 - Earnings Per Share (Tables)

6 Months Ended

Jun. 30, 2023

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

	Three Months Ended				Six Months Ended
	June 30,				June 30,
	2023		2022		2023		2022
Numerator:
Net income attributable to SPAR Group, Inc.	$	639	$	1,149	$	1,505	$	1,821

Denominator:
Weighted-average common shares outstanding – basic		23,250		21,808		23,182		21,696
Effect of potentially dilutive securities:
Stock options and unvested restricted shares		142		127		155		135
Weighted-average common shares outstanding – diluted		23,392		21,935		23,337		21,831

Basic income per common share attributable to SPAR Group, Inc.	$	0.03	$	0.05	$	0.06	$	0.08
Diluted income per common share attributable to SPAR Group, Inc.	$	0.03	$	0.05	$	0.06	$	0.08

Note 6 - Preferred Stock

6 Months Ended

Jun. 30, 2023

Preferred Stock [Text Block]

6.	Preferred Stock

The Company’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 Company’s common stock and other rights, powers and privileges as the Board may establish in its discretion.

In January 2022, the Company 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 created a series of 2,000,000 shares of convertible preferred stock designated as “Series B” convertible preferred stock, par value of $0.01 per share. In January 2022, 2,000,000 shares of Series B convertible preferred stock were issued to the majority stockholders and related parties pursuant to the Change of Control, Voting and Restricted Stock Agreement. See Note 8.

Shares of Series B convertible preferred stock do not carry any voting or dividend rights and upon vesting, are convertible into the Company’s common stock at a ratio of 1-to-1.5. See Note 8. The holders of the Series B convertible preferred stock have a liquidation preference over the Company’s common stock and vote together for matters pertaining only to the Series B convertible preferred stock where only the holders of the Series B convertible preferred stock are entitled to vote. The holders of outstanding Series B Preferred Stock do not have the right to vote for directors or other matters submitted to the holders of the Company’s common stock.

During the six months ended June 30, 2023, 204,753 shares of Series B convertible preferred stockconverted to 307,130 shares of the Company’s common stock. As of June 30, 2023, 650,000 shares of Series B convertible preferred stock were outstanding, which upon vesting, will convert to 975,000 shares of the Company’s common stock.

Following the remaining Series B convertible preferred stock shares converting to common stock and when there are no more shares of Series B convertible preferred stock outstanding, the Company may change or cancel the authorized Series B convertible preferred stock, and to the extent it reduces such authorization without issuance, the Company can create other series of preferred stock with potentially different dividends, preferences and other terms.

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Jun. 30, 2023	Dec. 31, 2022
Preferred stock, par value (in dollars per share)	$ 0.01
Preferred stock, shares authorized (in shares)	3,000,000
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	47,000,000	47,000,000
Common stock, shares issued (in shares)	23,438,224	23,059,138
Common stock, shares outstanding (in shares)	23,232,739	22,853,653
Treasury stock, shares (in shares)	205,485	205,485
Series B Preferred Stock [Member]
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized (in shares)	2,000,000	2,000,000
Preferred stock, shares issued (in shares)	2,000,000	2,000,000
Preferred stock, shares outstanding (in shares)	721,420	854,753

Note 3 - Debt (Details Textual) ر.س in Millions, ¥ in Millions, $ in Millions, $ in Millions					5 Months Ended
	Oct. 10, 2023 USD ($)	Feb. 01, 2023 USD ($)	Jul. 01, 2022 USD ($)	Mar. 22, 2021 USD ($)	Jun. 30, 2023 USD ($)	Feb. 01, 2023 CAD ($)	Dec. 31, 2022 SAR (ر.س)	Jul. 01, 2022 CAD ($)	Mar. 31, 2022 SAR (ر.س)	Dec. 31, 2021 CNY (¥)	Dec. 31, 2020 CNY (¥)	Jan. 09, 2018 USD ($)	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					$ 700,000
Industrial Bank [Member] \| SPAR China [Member]
Debt Instrument, Interest Rate, Stated Percentage					4.00%
Long-Term Debt					$ 400,000
Debt Instrument, Face Amount \| ¥											¥ 3
Industrial Bank and Commercial Bank of China [Member] \| SPAR China [Member]
Debt Instrument, Interest Rate, Stated Percentage					4.15%
Long-Term Debt					$ 300,000
Debt Instrument, Face Amount \| ¥										¥ 2
Investec Bank Ltd. [Member] \| SGRP Meridian [Member]
Debt Instrument, Interest Rate, Stated Percentage					11.75%
Long-Term Debt					$ 3,600,000
Debt Instrument, Face Amount \| ر.س							ر.س 25.0		ر.س 100.5
Revolving Credit Facility [Member] \| North Mill, LLC [Member]
Debt Related Commitment Fees and Debt Issuance Costs		$ 28,000
Long-Term Debt					10,800,000
Revolving Credit Facility [Member] \| North Mill, LLC [Member] \| CANADA
Debt Related Commitment Fees and Debt Issuance Costs					$ 3,000
Revolving Credit Facility [Member] \| North Mill, LLC [Member] \| SPAR Marketing Force [Member]
Line of Credit Facility, Maximum Borrowing Capacity		28,000,000.0	$ 17,500,000			$ 2.0
Borrowing Base Availability for Billed Receivables, Percentage			90.00%	85.00%
Borrowing Base Availability for Unbilled Receivables, Percentage			80.00%	70.00%
Debt Instrument, Covenant, Unbilled Cap		$ 7,000,000.0	$ 6,500,000	$ 5,500,000
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] \| National Australia Bank [Member]
Line of Credit, Current													$ 0.8
Percent Of Eligible Domestic Accounts Receivable Less Certain Reserves To Calculate Borrowing Availability													80.00%
Line of Credit Facility, Interest Rate at Period End					12.10%
Long-Term Line of Credit, Total					$ 100,000
NM Note [Member] \| North Mill, LLC [Member]
Debt Instrument, Interest Rate, Stated Percentage					10.15%
Long-Term Debt					$ 11,900,000
NM Note [Member] \| North Mill, LLC [Member] \| Minimum [Member]
Debt Instrument, Basis Spread on Variable Rate		6.75%
NM Note [Member] \| North Mill, LLC [Member] \| Prime Rate [Member]
Debt Instrument, Basis Spread on Variable Rate		1.90%
NM Note [Member] \| North Mill, LLC [Member] \| SPAR Canada Company [Member]
Long-Term Debt					$ 1,100,000
NM Notes Commencing on 10 October 2022 [Member] \| North Mill, LLC [Member]
Debt Instrument, Fee Amount		$ 100,000
Debt Instrument, Facility Fee for Any Advances Other Than Under Revolving Credit Faculty, Percentage		0.80%
Debt Instrument, Fee for Each Incremental 1 Million Increase in Loan Balance in Excess of $21 Million		$ 15,000
NM Notes Commencing on 10 October 2022 [Member] \| North Mill, LLC [Member] \| Forecast [Member]
Debt Instrument, Fee Amount	$ 200,000
Debt Instrument, Facility Fee for Any Advances Other Than Under Revolving Credit Faculty, Percentage	0.80%
Debt Instrument, Fee for Each Incremental 1 Million Increase in Loan Balance in Excess of $21 Million	$ 15,000

Note 10 - Leases - Leases Assets and Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Operating lease right-of-use assets	$ 1,856	$ 969
Current portion of operating lease liabilities	877	363
Non-current portion of operating lease liabilities	978	606
Total operating lease liabilities	$ 1,856	$ 969
Weighted-average remaining lease term - operating leases (in years) (Year)	2 years 1 month 6 days	2 years 14 days
Weighted-average discount rate - operating leases	10.00%	6.40%
Approximation [Member]
Current portion of operating lease liabilities	$ 878	$ 363

Note 10 - Leases - Maturity of Lease Liability (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
2023	$ 482
2024	791
2025	862
2026	84
2027	49
Thereafter	45
Total Lease Payments	2,313
Less: imputed interest	457
Total	$ 1,856	$ 969

Note 8 - Related Party Transactions (Details Textual) - USD ($)		3 Months Ended		6 Months Ended
	Jan. 28, 2022	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Jan. 27, 2022	Dec. 31, 2021
Change in Amount, Change Due to Non-cash Majority Stockholders Control Agreement, Expense				$ 0	$ (420,000)
NMS [Member] \| Minimum [Member]
Percent of Reimbursement				4.00%
NMS [Member] \| Maximum [Member]
Percent of Reimbursement				10.00%
NMS [Member]
Subsidiary, Ownership Percentage, Noncontrolling Owner		49.00%		49.00%
NSRS [Member]
Subsidiary, Ownership Percentage, Noncontrolling Owner		100.00%		100.00%
Resource Plus, Inc [Member]
Subsidiary, Ownership Percentage, Noncontrolling Owner		49.00%		49.00%
RJ Holdings [Member]
Subsidiary, Ownership Percentage, Noncontrolling Owner		50.00%		50.00%
Meridian [Member]
Noncontrolling Interest, Ownership Percentage by Parent		51.00%		51.00%
CIC Agreement [Member]
Change in Amount, Change Due to Non-cash Majority Stockholders Control Agreement, Expense				$ 4,477,585
Preferred Stock, Shares Issued (in shares)		2,000,000		2,000,000			3,000,000
Preferred Stock, Shares Issuable (in shares)		3,000,000		3,000,000
Preferred Stock, Value, Issued, Ending Balance	$ 3,690,000
Share Price (in dollars per share)							$ 1.23
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
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%		51.00%
NSRS [Member]
Related Party Transaction, Amounts of Transaction		$ 1,600,000	$ 2,500,000	$ 2,700,000	4,600,000
Resource Plus, Inc [Member]
Majority Interest Ownership Percentage By Parent		51.00%		51.00%
Related Party Transaction, Amounts of Transaction		$ 100,000	$ 200,000	$ 200,000	$ 400,000
The WB Agreement [Member]
Related Party Transaction, Amounts of Transaction				100,000
SAS [Member] \| Premium Adjustments [Member]
Related Party Transaction, Amounts of Transaction				200,000
SAS [Member] \| Remaining Premium Adjustments [Member]
Related Party Transaction, Amounts of Transaction				1,100,000
William Bartels [Member]
Liability, Pension and Other Postretirement and Postemployment Benefits, Current		$ 200,000		$ 200,000

Note 5 - Common Stock (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	6 Months Ended
	Jun. 30, 2023	Dec. 31, 2022	May 24, 2022
Common Stock, Shares Authorized (in shares)	47,000,000	47,000,000
Common Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.01	$ 0.01
Dividends, Common Stock, Cash	$ 0
The 2022 Stock Repurchase Program [Member]
Stock Repurchase Program, Number of Shares Authorized to be Repurchased (in shares)			500,000

Note 9 - Segment Information - Long Lived Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Long lived assets	$ 7,047	$ 6,164
Americas [Member]
Long lived assets	5,257	4,605
Asia Pacific [Member]
Long lived assets	962	1,244
EMEA [Member]
Long lived assets	$ 828	$ 315

Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Net revenues	$ 65,936	$ 67,799	$ 130,316	$ 126,794
Related party - cost of revenues	1,682	2,521	3,179	4,666
Cost of revenues	51,158	52,330	99,903	97,348
Gross profit	13,096	12,948	27,234	24,780
Selling, general and administrative expense	10,605	10,084	21,061	19,338
Depreciation and amortization	494	507	1,026	1,017
Operating income	1,997	2,357	5,147	4,425
Interest expense, net	478	178	868	328
Other income, net	(125)	(149)	(183)	(237)
Income before income tax expense	1,644	2,328	4,462	4,334
Income tax expense	538	715	1,579	1,266
Net income	1,106	1,613	2,883	3,068
Net income attributable to non-controlling interest	(467)	(464)	(1,378)	(1,247)
Net income attributable to SPAR Group, Inc.	$ 639	$ 1,149	$ 1,505	$ 1,821
Basic income per common share attributable to SPAR Group, Inc. (in dollars per share)	$ 0.03	$ 0.05	$ 0.06	$ 0.08
Diluted income per common share attributable to SPAR Group, Inc. (in dollars per share)	$ 0.03	$ 0.05	$ 0.06	$ 0.08
Weighted-average common shares outstanding – basic (in shares)	23,250	21,808	23,182	21,696
Weighted-average common shares outstanding – diluted (in shares)	23,392	21,935	23,337	21,831
Net income	$ 1,106	$ 1,613	$ 2,883	$ 3,068
Foreign currency translation adjustments	(39)	(3,562)	138	(3,936)
Comprehensive income (loss)	1,067	(1,949)	3,021	(868)
Comprehensive (income) loss attributable to non-controlling interest	(97)	803	(1,100)	1,999
Comprehensive income (loss) attributable to SPAR Group, Inc.	$ 970	$ (1,146)	$ 1,921	$ 1,131

Note 7 - Share-based Compensation

6 Months Ended

Jun. 30, 2023

Share-Based Payment Arrangement [Text Block]

7.	Share-Based Compensation

Stock Options

For the three months ended June 30, 2023 and 2022, the Company recognized share-based compensation expense related to stock options of approximately $(17,000) and $22,000, respectively. For the six months ended June 30, 2023 and 2022, the Company recognized share-based compensation expense related to stock options of approximately $30,000 and $136,000, respectively.

Restricted Stock Units

For the three months ended June 30, 2023 and 2022, the Company recognized share-based compensation expense related to restricted stock units of approximately $(26,000) and $34,000, respectively. For the six months ended June 30, 2023 and 2022, the Company recognized share-based compensation expense related to restricted stock units of approximately $100,000 and $74,000, respectively.

Note 8 - Related Party Transactions (Tables)

6 Months Ended

Jun. 30, 2023

	June 30,		December 31,
	2023		2022
Loans from joint venture partners⁽¹⁾:
China	$	1,554	$	1,382
Mexico		623		623
Australia		636		693
Resource Plus		266		266
Total due to affiliates	$	3,079	$	2,964

Note 6 - Preferred Stock (Details Textual)	6 Months Ended
Note 6 - Preferred Stock (Details Textual)	Jun. 30, 2023 $ / shares shares	Dec. 31, 2022 $ / shares shares	Jan. 25, 2022 $ / 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 into Common Stock [Member]
Conversion of Stock, Shares Converted (in shares)	204,753
Conversion of Stock, Shares Issued (in shares)	307,130
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 (in shares)	721,420	854,753
Preferred Stock, Convertible, Shares Issuable (in shares)	975,000
Conversion of Series B Preferred Stock into Common Stock [Member]
Preferred Stock, Shares Outstanding (in shares)	650,000

Note 9 - Segment Information

6 Months Ended

Jun. 30, 2023

Segment Reporting Disclosure [Text Block]

9.	Segment Information

Select statement of operations activity of the Company’s reportable segments for the periods presented were (in thousands):

	*Three Months Ended*						*Six Months Ended*
	*June 30,*						*June 30,*
	*2023*			*2022*			*2023*			*2022*
Net revenues:
Americas	$	52,083		$	53,274		$	100,661		$	96,253
APAC		5,658			5,386			11,758			12,205
EMEA		8,195			9,139			17,897			18,336
Total net revenues	$	65,936		$	67,799		$	130,316		$	126,794

Operating income:
Americas	$	2,038		$	2,636		$	4,553		$	4,419
APAC		(97	)		(713	)		(289	)		(1,155	)
EMEA		56			434			883			1,161
Total operating income	$	1,997		$	2,357		$	5,147		$	4,425

Interest expense, net:
Americas	$	357		$	99		$	631		$	201
APAC		17			18			16			17
EMEA		104			61			221			110
Total interest expense, net	$	478		$	178		$	868		$	328

Other income, net:
Americas	$	(12	)	$	(4	)	$	17		$	(11	)
APAC		(4	)		4			(10	)		(12	)
EMEA		(109	)		(149	)		(190	)		(214	)
Total other income, net	$	(125	)	$	(149	)	$	(183	)	$	(237	)

Income before income tax expense:
Americas	$	1,693		$	2,541		$	3,905		$	4,229
APAC		(110	)		(735	)		(295	)		(1,160	)
EMEA		61			522			852			1,265
Total income before income tax expense	$	1,644		$	2,328		$	4,462		$	4,334

Income tax expense:
Americas	$	456		$	509		$	1,223		$	877
APAC		(53	)		46			(35	)		41
EMEA		135			160			391			348
Total income tax expense	$	538		$	715		$	1,579		$	1,266

Net income, depreciation and amortization expense, and capital expenditures of the Company’s reportable segments for the periods presented were (in thousands):

Net income (loss):
Americas	$	1,237		$	2,032		$	2,682		$	3,352
APAC		(57	)		(781	)		(260	)		(1,201	)
EMEA		(74	)		362			461			917
Total net income	$	1,106		$	1,613		$	2,883		$	3,068

Net income (loss) attributable to non-controlling interest
Americas	$	(394	)	$	(525	)	$	(879	)	$	(1,076	)
APAC		(12	)		367			(16	)		520
EMEA		(61	)		(306	)		(483	)		(691	)
Total net income attributable to non-controlling interest	$	(467	)	$	(464	)	$	(1,378	)	$	(1,247	)

Net income attributable to SPAR Group, Inc.
Americas	$	843		$	1,507		$	1,803		$	2,276
APAC		(69	)		(414	)		(276	)		(681	)
EMEA		(135	)		56			(22	)		226
Total net income attributable to SPAR Group, Inc.	$	639		$	1,149		$	1,505		$	1,821

Depreciation and amortization
Americas	$	466		$	487		$	930		$	972
APAC		12			11			24			25
EMEA		16			9			72			20
Total depreciation and amortization	$	494		$	507		$	1,026		$	1,017

Capital expenditures:
Americas	$	371		$	330		$	660		$	780
APAC		3			6			6			14
EMEA		2			–			51			–
Total capital expenditures	$	376		$	336		$	717		$	794

There were no intercompany sales for the three and six months ended June 30, 2023 and 2022.

Total assets of the Company’s reportable segments as of the periods presented were (in thousands):

	*June 30,*		December 31,
	*2023*		2022
Assets:
Americas	$	72,804	$	75,440
APAC		8,262		5,952
EMEA		12,010		13,206
Total assets	$	93,076	$	94,598

Long-lived assets of the Company’s reportable segments as of the periods presented were (in thousands):

	*June 30,*		December 31,
	*2023*		2022
Long lived assets:
Americas	$	5,257	$	4,605
APAC		962		1,244
EMEA		828		315
Total long lived assets	$	7,047	$	6,164

Geographic Data (in thousands)

	*Three Months Ended June 30,*										*Six Months Ended June 30,*
	*2023*					*2022*					*2023*					2022
			*% of*					*% of*					% of					% of
			*consolidated*					*consolidated*					consolidated					consolidated
			*net revenue*					*net revenue*					net revenue					net revenue
United States	$	26,088		39.6	%	$	31,577		46.5	%	$	52,281		40.1	%	$	54,931		43.3	%
Brazil		20,016		30.4			17,032		25.1			38,098		29.2			32,600		25.7
South Africa		8,195		12.4			9,138		13.5			17,897		13.7			18,336		14.5
Mexico		2,559		3.9			2,347		3.5			5,032		3.9			4,757		3.8
China		2,225		3.4			1,610		2.4			4,901		3.8			4,470		3.5
Japan		1,491		2.2			1,788		2.6			3,044		2.4			3,811		3.0
Canada		3,420		5.2			2,318		3.4			5,250		4.0			3,965		3.1
India		1,437		2.1			1,595		2.4			2,843		2.2			3,211		2.5
Australia		505		0.8			394		0.6			970		0.7			713		0.6
Total net revenue	$	65,936		100.0	%	$	67,799		100.0	%	$	130,316		100.0	%	$	126,794		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.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Name Accounting Standards Codification
-Section 50
-Paragraph 22
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-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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Note 10 - Leases - Lease Costs (Details) - USD ($)
$ in Thousands

3 Months Ended

6 Months Ended

Jun. 30, 2023

Jun. 30, 2022

Jun. 30, 2023

Jun. 30, 2022

Operating lease cost

$ 71

$ 114

$ 141

$ 255

Short-term lease cost

137

111

262

Variable costs

^[1]

Total lease cost

$ 121

$ 275

$ 283

$ 570

[1]	Variable lease expense consists primarily of property taxes, property insurance, and common area or other maintenance costs for the Company’s leases of office space.

Note 3 - Debt

6 Months Ended

Jun. 30, 2023

Debt Disclosure [Text Block]

Debt

North Mill Capital Credit Facility

The Company, through SPAR Marketing Force, Inc. ("SMF") and SPAR Canada Company ULC ("SCC", and collectively with SMF, the “NM Borrowers”), has a secured revolving credit facility in the United States (the "US Revolving Credit Facility") and Canada (the "Canada Revolving Credit Facility", and collectively with the US Revolving Credit Facility, 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, SMF, SCC, SGRP and certain of SGRP's direct and indirect subsidiaries in the United States and Canada (including SMF and SCC as borrowers and SGRP as a guarantor, collectively, the "NM Loan Parties") entered into a Loan and Security Agreement with NM dated as of April 10, 2019, which, as amended from time to time (as amended, the "NM Loan Agreement"), governs the NM Credit Facility. Pursuant to the NM Loan Agreement, the NM Borrowers agreed to reimburse NM for legal and documentation fees incurred in connection with the NM Loan Agreement and such amendments.

On July 1, 2022, the NM Loan Parties and NM executed and delivered a Fourth Modification Agreement, effective as of June 30, 2022 (the "Fourth Modification Agreement"), pursuant to which the NM Loan Parties and NM agreed to extend the NM Credit Facility from October 10, 2023, to October 10, 2024, and increased the amount of the US Revolving Credit Facility to $17.5 million while the Canada Revolving Credit Facility remained at CDN$1.5 million. In addition, the Fourth Modification Agreement permanently increased SMF's borrowing base availability for billed receivables to up to 90% from 85%, and unbilled receivables to up to 80% from 70%, and increased the cap on unbilled accounts for SMF to $6.5 million from $5.5 million.

On August 9, 2022, the NM Loan Parties and NM executed and delivered a Fifth Modification Agreement, effective immediately (the "Fifth Modification Agreement"), pursuant to which the NM Loan Parties and NM agreed to temporarily increase the borrowing base availability under the NM Credit Facility, and the NM Borrowers agreed to pay certain additional fees.

On February 1, 2023, the NM Loan Parties and NM executed and delivered a Sixth Modification Agreement, effective immediately (the "Sixth Modification Agreement"), pursuant to which the NM Loan Parties and NM agreed to increase the amount of the US Revolving Credit Facility to $28.0 million and increase the Canada Revolving Credit Facility to CDN$2.0 million. In addition, the Sixth Modification Agreement increased the cap on unbilled accounts in the borrowing base for SMF to $7.0 million from $6.5 million.

The Restated US Note and Restated Canadian Note (together, the "NM Notes") and the NM Loan Agreement together require the NM Borrowers to pay interest on the loans thereunder equal to: (i) the Prime Rate designated from time to time by Wells Fargo Bank; plus (ii) one and nine-tenths percentage points (1.90%) or an aggregate minimum of 6.75% per annum. In addition, the NM Borrowers are paying a facility fee to NM in an amount equal to: (i) for the year commencing on October 10, 2022, approximately $0.1 million plus 0.80% of the amount of any advances other than under the US Revolving Credit Facility plus an additional facility fee of $15,000 for every incremental $1.0 million of loan balance in excess of $21.0 million, and (ii) for the year commencing on October 10, 2023, approximately $0.2 million plus 0.80% of the amount of any advances other than under the US Revolving Credit Facility plus an additional facility fee of $15,000 for every incremental $1.0 million of loan balance in excess of $21.0 million. For the Sixth Modification Agreement, the NM Borrowers paid NM a fee of approximately $28,000 for the US and $3,000 for Canada.

As of June 30, 2023, the aggregate interest rate was 10.15% per annum and the aggregate outstanding loan balance was approximately $11.9 million, which is included within lines of credit and short-term loans in the unaudited condensed consolidated balance sheets. The aggregate outstanding loan balance is divided between the US Revolving Credit Facility and the Canada Revolving Credit Facility as follows: (i) the outstanding loan balance under the US Revolving Credit Facility was approximately $10.8 million; and (ii) the outstanding loan balance under the Canada Revolving Credit Facility was approximately $1.1 million.

The NM Credit Facility contains certain financial and other restrictive covenants and also limits certain expenditures by the NM Loan Parties, including maintaining a positive trailing EBITDA for each the NM Borrowers (i.e., SMF and SCC) and imposes limits on all of the NM Loan Parties (including SGRP) on non-ordinary course payments and transactions, incurring or guaranteeing indebtedness, increases in executive, officer or director compensation, capital expenditures and certain other investments. The NM Loan Parties were in compliance with such covenants as of June 30, 2023.

The obligations of the NM Borrowers are secured by the receivables and other assets of the NM Borrowers and substantially all of the assets of the other NM Loan Parties, however, the obligations are not secured by any equity in, financial asset respecting or asset of any Excluded Subsidiary (as such term is defined in the NM Loan Agreement). Pursuant to the NM Loan Agreement, Excluded Subsidiary means each of the following direct or indirect subsidiaries of SGRP: (i) Resource Plus of North Florida, Inc. (“Resource Plus”), Mobex of North Florida, Inc., and Leasex, LLC, and their respective subsidiaries; (ii) NMS Retail Services ULC, which is an inactive Nova Scotia ULC; (iii) SPAR Group International, Inc.; (iv) SPAR FM Japan, Inc.; (v) SPAR International, Ltd.; (vi) each other subsidiary formed outside of the United States or Canada; and (vii) any other entity in which any such subsidiary is a partner, joint venture or other equity investor.

Resource Plus Seller Notes

Effective with the closing of the Company's acquisition of Resource Plus in 2018, the Company issued promissory notes to the sellers of $2.3 million. The promissory notes are payable at annual installments in various amounts on December 31 of each year, starting with December 31, 2018 and continuing through December 31, 2023.

As of June 30, 2023, the annual interest rate was 1.85% and the balance outstanding under the promissory notes was approximately $0.7 million, which is included in lines of credit and short-term loans in the unaudited condensed consolidated balance sheets.

International Credit Facilities

In October 2017, SPARFACTS Australia Pty. Ltd. secured a line of credit facility with National Australia Bank for AUD$0.8 million. 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 annual interest rate was 12.1% as of June 30, 2023. As of June 30, 2023, the outstanding balance was approximately $0.1 million, and was due on demand.

In December 2020, SPAR China secured a loan with Industrial Bank for 3.0 million Chinese Yuan. The loan will expire in July 2023. The annual interest rate was 4.0% as of June 30, 2023. As of June 30, 2023, the outstanding balance was approximately $0.4 million, and was due on demand.

In December 2021, SPAR China secured a loan with Industrial and Commercial Bank of China for 2.0 million Chinese Yuan. The loan will expire in December 2023. The annual interest rate was 4.15% as of June 30, 2023. As of June 30, 2023, the outstanding balance was approximately $0.3 million, and was due on demand.

In March 2022, SGRP Meridian (Pty), Ltd. secured loans with Investec Bank Ltd, for 100.5 million South African Rand; of which 25.0 million South African Rand is due July 2023. The annual interest rate was 11.75% as of June 30, 2023. As of June 30, 2023, the outstanding balance was approximately $3.6 million.

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

	*Interest Rate*			*Balance*		Interest Rate			Balance
	*as of*			*as of*		as of			as of
	*June 30, 2023*			*June 30, 2023*		December 31, 2022			December 31, 2022
Australia - National Australia Bank		12.10	%	$	80		10.60	%	$	156
China- Construction Bank		4.15	%		276		4.15	%		290
China- Industrial Bank		4.00	%		413		4.00	%		435
South Africa - Investec Bank Ltd.		11.75	%		2,542		10.50	%		1,700
USA - North Mill Capital		10.15	%		11,895		5.25	%		14,399
USA - Resource Plus Seller Notes		1.85	%		700		1.85	%		1,000
Total				$	15,906				$	17,980

Summary of the Company’s Long- term debt (dollars in thousands):

	Interest Rate as of			Balance Outstanding		Interest Rate as of			Balance Outstanding
	June 30, 2023			June 30, 2023		December 31, 2022			December 31, 2022
South Africa - Investec Bank Ltd.		11.75	%	$	1,033		10.50	%	$	1,376
Total				$	1,033				$	1,376

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

	*June 30,*		December 31,
	*2023*		2022
Unused Availability:
United States / Canada	$	6,498	$	4,601
Australia		451	390
South Africa		1,996	454
Mexico		-	-
China		-	-
Total Unused Availability	$	8,945	$5,446

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://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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Note 9 - Segment Information (Tables)

6 Months Ended

Jun. 30, 2023

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

	*Three Months Ended*						*Six Months Ended*
	*June 30,*						*June 30,*
	*2023*			*2022*			*2023*			*2022*
Net revenues:
Americas	$	52,083		$	53,274		$	100,661		$	96,253
APAC		5,658			5,386			11,758			12,205
EMEA		8,195			9,139			17,897			18,336
Total net revenues	$	65,936		$	67,799		$	130,316		$	126,794

Operating income:
Americas	$	2,038		$	2,636		$	4,553		$	4,419
APAC		(97	)		(713	)		(289	)		(1,155	)
EMEA		56			434			883			1,161
Total operating income	$	1,997		$	2,357		$	5,147		$	4,425

Interest expense, net:
Americas	$	357		$	99		$	631		$	201
APAC		17			18			16			17
EMEA		104			61			221			110
Total interest expense, net	$	478		$	178		$	868		$	328

Other income, net:
Americas	$	(12	)	$	(4	)	$	17		$	(11	)
APAC		(4	)		4			(10	)		(12	)
EMEA		(109	)		(149	)		(190	)		(214	)
Total other income, net	$	(125	)	$	(149	)	$	(183	)	$	(237	)

Income before income tax expense:
Americas	$	1,693		$	2,541		$	3,905		$	4,229
APAC		(110	)		(735	)		(295	)		(1,160	)
EMEA		61			522			852			1,265
Total income before income tax expense	$	1,644		$	2,328		$	4,462		$	4,334

Income tax expense:
Americas	$	456		$	509		$	1,223		$	877
APAC		(53	)		46			(35	)		41
EMEA		135			160			391			348
Total income tax expense	$	538		$	715		$	1,579		$	1,266

Net income (loss):
Americas	$	1,237		$	2,032		$	2,682		$	3,352
APAC		(57	)		(781	)		(260	)		(1,201	)
EMEA		(74	)		362			461			917
Total net income	$	1,106		$	1,613		$	2,883		$	3,068

Net income (loss) attributable to non-controlling interest
Americas	$	(394	)	$	(525	)	$	(879	)	$	(1,076	)
APAC		(12	)		367			(16	)		520
EMEA		(61	)		(306	)		(483	)		(691	)
Total net income attributable to non-controlling interest	$	(467	)	$	(464	)	$	(1,378	)	$	(1,247	)

Net income attributable to SPAR Group, Inc.
Americas	$	843		$	1,507		$	1,803		$	2,276
APAC		(69	)		(414	)		(276	)		(681	)
EMEA		(135	)		56			(22	)		226
Total net income attributable to SPAR Group, Inc.	$	639		$	1,149		$	1,505		$	1,821

Depreciation and amortization
Americas	$	466		$	487		$	930		$	972
APAC		12			11			24			25
EMEA		16			9			72			20
Total depreciation and amortization	$	494		$	507		$	1,026		$	1,017

Capital expenditures:
Americas	$	371		$	330		$	660		$	780
APAC		3			6			6			14
EMEA		2			–			51			–
Total capital expenditures	$	376		$	336		$	717		$	794

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

	*June 30,*		December 31,
	*2023*		2022
Assets:
Americas	$	72,804	$	75,440
APAC		8,262		5,952
EMEA		12,010		13,206
Total assets	$	93,076	$	94,598

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

	*June 30,*		December 31,
	*2023*		2022
Long lived assets:
Americas	$	5,257	$	4,605
APAC		962		1,244
EMEA		828		315
Total long lived assets	$	7,047	$	6,164

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

	*Three Months Ended June 30,*										*Six Months Ended June 30,*
	*2023*					*2022*					*2023*					2022
			*% of*					*% of*					% of					% of
			*consolidated*					*consolidated*					consolidated					consolidated
			*net revenue*					*net revenue*					net revenue					net revenue
United States	$	26,088		39.6	%	$	31,577		46.5	%	$	52,281		40.1	%	$	54,931		43.3	%
Brazil		20,016		30.4			17,032		25.1			38,098		29.2			32,600		25.7
South Africa		8,195		12.4			9,138		13.5			17,897		13.7			18,336		14.5
Mexico		2,559		3.9			2,347		3.5			5,032		3.9			4,757		3.8
China		2,225		3.4			1,610		2.4			4,901		3.8			4,470		3.5
Japan		1,491		2.2			1,788		2.6			3,044		2.4			3,811		3.0
Canada		3,420		5.2			2,318		3.4			5,250		4.0			3,965		3.1
India		1,437		2.1			1,595		2.4			2,843		2.2			3,211		2.5
Australia		505		0.8			394		0.6			970		0.7			713		0.6
Total net revenue	$	65,936		100.0	%	$	67,799		100.0	%	$	130,316		100.0	%	$	126,794		100.0	%

Note 9 - Segment Information - Geographic Data (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Net revenues	$ 65,936	$ 67,799	$ 130,316	$ 126,794
Geographic Concentration Risk [Member] \| Revenue Benchmark [Member]
Percent of consolidated net revenue	100.00%	100.00%	100.00%	100.00%
UNITED STATES
Net revenues	$ 26,088	$ 31,577	$ 52,281	$ 54,931
UNITED STATES \| Geographic Concentration Risk [Member] \| Revenue Benchmark [Member]
Percent of consolidated net revenue	39.60%	46.50%	40.10%	43.30%
BRAZIL
Net revenues	$ 20,016	$ 17,032
BRAZIL \| Geographic Concentration Risk [Member] \| Revenue Benchmark [Member]
Net revenues			$ 38,098	$ 32,600
Percent of consolidated net revenue	30.40%	25.10%	29.20%	25.70%
SOUTH AFRICA
Net revenues	$ 8,195	$ 9,138
SOUTH AFRICA \| Geographic Concentration Risk [Member] \| Revenue Benchmark [Member]
Net revenues			$ 17,897	$ 18,336
Percent of consolidated net revenue	12.40%	13.50%	13.70%	14.50%
MEXICO
Net revenues	$ 2,559	$ 2,347
MEXICO \| Geographic Concentration Risk [Member] \| Revenue Benchmark [Member]
Net revenues			$ 5,032	$ 4,757
Percent of consolidated net revenue	3.90%	3.50%	3.90%	3.80%
CHINA
Net revenues	$ 2,225	$ 1,610
CHINA \| Geographic Concentration Risk [Member] \| Revenue Benchmark [Member]
Net revenues			$ 4,901	$ 4,470
Percent of consolidated net revenue	3.40%	2.40%	3.80%	3.50%
JAPAN
Net revenues	$ 1,491	$ 1,788
JAPAN \| Geographic Concentration Risk [Member] \| Revenue Benchmark [Member]
Net revenues			$ 3,044	$ 3,811
Percent of consolidated net revenue	2.20%	2.60%	2.40%	3.00%
CANADA
Net revenues	$ 3,420	$ 2,318
CANADA \| Geographic Concentration Risk [Member] \| Revenue Benchmark [Member]
Net revenues			$ 5,250	$ 3,965
Percent of consolidated net revenue	5.20%	3.40%	4.00%	3.10%
INDIA
Net revenues	$ 1,437	$ 1,595
INDIA \| Geographic Concentration Risk [Member] \| Revenue Benchmark [Member]
Net revenues			$ 2,843	$ 3,211
Percent of consolidated net revenue	2.10%	2.40%	2.20%	2.50%
AUSTRALIA
Net revenues	$ 505	$ 394
AUSTRALIA \| Geographic Concentration Risk [Member] \| Revenue Benchmark [Member]
Net revenues			$ 970	$ 713
Percent of consolidated net revenue	0.80%	0.60%	0.70%	0.60%

Note 3 - Debt (Tables)

6 Months Ended

Jun. 30, 2023

Schedule of Debt [Table Text Block]

	*Interest Rate*			*Balance*		Interest Rate			Balance
	*as of*			*as of*		as of			as of
	*June 30, 2023*			*June 30, 2023*		December 31, 2022			December 31, 2022
Australia - National Australia Bank		12.10	%	$	80		10.60	%	$	156
China- Construction Bank		4.15	%		276		4.15	%		290
China- Industrial Bank		4.00	%		413		4.00	%		435
South Africa - Investec Bank Ltd.		11.75	%		2,542		10.50	%		1,700
USA - North Mill Capital		10.15	%		11,895		5.25	%		14,399
USA - Resource Plus Seller Notes		1.85	%		700		1.85	%		1,000
Total				$	15,906				$	17,980

	Interest Rate as of			Balance Outstanding		Interest Rate as of			Balance Outstanding
	June 30, 2023			June 30, 2023		December 31, 2022			December 31, 2022
South Africa - Investec Bank Ltd.		11.75	%	$	1,033		10.50	%	$	1,376
Total				$	1,033				$	1,376

Credit And Debt Facilities Unused Availability [Table Text Block]

	*June 30,*		December 31,
	*2023*		2022
Unused Availability:
United States / Canada	$	6,498	$	4,601
Australia		451	390
South Africa		1,996	454
Mexico		-	-
China		-	-
Total Unused Availability	$	8,945	$5,446

Note 3 - Debt - Unused Availability (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Unused Availability	$ 8,945	$ 5,446
United States / Canada [Member]
Unused Availability	6,498	4,601
AUSTRALIA
Unused Availability	451	390
SOUTH AFRICA
Unused Availability	1,996	454
MEXICO
Unused Availability	0
CHINA
Unused Availability	$ 0	$ 0

Condensed Consolidated Statement of Stockholders' Equity (Unaudited) - USD ($) $ in Thousands	Common Stock, Outstanding [Member]	Preferred Stock [Member]	Treasury Stock, Common and Preferred [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]	Total
Balance (in shares) at Dec. 31, 2021	21,320	0	54
Balance at Dec. 31, 2021	$ 213	$ 0	$ (104)	$ 17,231	$ (5,028)	$ 7,439	$ 17,597	$ 37,348
Share-based compensation	$ 0	$ 0	$ 0	150	0	0	0	150
Conversion of preferred stock to common stock (in shares)	525	(350)	0
Conversion of preferred stock to common stock	$ 5	$ (3)	$ 0	0	0	0	0	2
Other comprehensive income (loss)	0	0	0	0	1,602	0	(1,976)	(374)
Net income	0	0	0	0	0	672	783	1,455
Other comprehensive income	$ 0	$ 0	$ 0	0	1,602	0	(1,976)	(374)
Issuance of Series B convertible preferred stock (in shares)	0	2,000	0
Issuance of Series B convertible preferred stock	$ 0	$ 20	$ 0	3,248	0	0	0	3,268
Balance (in shares) at Mar. 31, 2022	21,845	1,650	54
Balance at Mar. 31, 2022	$ 218	$ 17	$ (104)	20,629	(3,426)	8,111	16,404	41,849
Balance (in shares) at Dec. 31, 2021	21,320	0	54
Balance at Dec. 31, 2021	$ 213	$ 0	$ (104)	17,231	(5,028)	7,439	17,597	37,348
Net income								3,068
Balance (in shares) at Jun. 30, 2022	21,771	1,650	128
Balance at Jun. 30, 2022	$ 218	$ 17	$ (193)	20,760	(5,663)	9,260	15,543	39,942
Balance (in shares) at Mar. 31, 2022	21,845	1,650	54
Balance at Mar. 31, 2022	$ 218	$ 17	$ (104)	20,629	(3,426)	8,111	16,404	41,849
Share-based compensation	0	0	0	130	0	0	0	130
Other comprehensive income (loss)	0	0	0	0	(2,237)	0	(1,325)	(3,562)
Net income	$ 0	$ 0	$ 0	0	0	1,149	464	1,613
Retirement of shares (in shares)	(74)	0	74
Retirement of shares	$ 0	$ 0	$ (89)	1	0	0	0	(88)
Other comprehensive income	$ 0	$ 0	$ 0	0	(2,237)	0	(1,325)	(3,562)
Balance (in shares) at Jun. 30, 2022	21,771	1,650	128
Balance at Jun. 30, 2022	$ 218	$ 17	$ (193)	20,760	(5,663)	9,260	15,543	39,942
Balance (in shares) at Dec. 31, 2022	22,961	855	205
Balance at Dec. 31, 2022	$ 229	$ 9	$ (285)	20,708	(4,941)	6,707	15,634	38,061
Share-based compensation	$ 0	$ 0	$ 0	173	0	0	0	173
Conversion of preferred stock to common stock (in shares)	307	(205)	0
Conversion of preferred stock to common stock	$ 4	$ (2)	$ 0	3	0	0	0	5
Dividend to NCI	0	0	0	0	0	0	(334)	(334)
Other comprehensive income (loss)	0	0	0	0	85	0	92	177
Net income	0	0	0	0	0	866	911	1,777
Dividend to NCI	0	0	0	0	0	0	(334)	(334)
Other comprehensive income	$ 0	$ 0	$ 0	0	85	0	92	177
Balance (in shares) at Mar. 31, 2023	23,268	650	205
Balance at Mar. 31, 2023	$ 233	$ 7	$ (285)	20,884	(4,856)	7,573	16,303	39,859
Balance (in shares) at Dec. 31, 2022	22,961	855	205
Balance at Dec. 31, 2022	$ 229	$ 9	$ (285)	20,708	(4,941)	6,707	15,634	38,061
Net income								2,883
Balance (in shares) at Jun. 30, 2023	23,233	650	205
Balance at Jun. 30, 2023	$ 233	$ 7	$ (285)	20,845	(4,525)	8,212	15,090	39,577
Balance (in shares) at Mar. 31, 2023	23,268	650	205
Balance at Mar. 31, 2023	$ 233	$ 7	$ (285)	20,884	(4,856)	7,573	16,303	39,859
Share-based compensation	0	0	0	(39)	0	0	0	(39)
Dividend to NCI	0	0	0	0	0	0	(850)	(850)
Other comprehensive income (loss)	0	0	0	0	331	0	(370)	(39)
Net income	0	0	0	0	0	639	467	1,106
Dividend to NCI	0	0	0	0	0	0	(850)	(850)
Payments to acquire noncontrolling interests	$ 0	$ 0	$ 0	0	0	0	(460)	(460)
Retirement of shares (in shares)	(35)	0	0
Retirement of shares	$ 0	$ 0	$ 0	0	0	0	0	0
Other comprehensive income	$ 0	$ 0	$ 0	0	331	0	(370)	(39)
Balance (in shares) at Jun. 30, 2023	23,233	650	205
Balance at Jun. 30, 2023	$ 233	$ 7	$ (285)	$ 20,845	$ (4,525)	$ 8,212	$ 15,090	$ 39,577

Note 3 - Debt - Summary of Credit and Other Debt Facilities (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Interest Rate
Balance	$ 15,906	$ 17,980
Balance outstanding	$ 1,033	$ 1,376
Investec Bank Ltd. [Member]
Interest Rate	11.75%	10.50%
Balance	$ 2,542	$ 1,700
Balance outstanding	$ 1,033	$ 1,376
National Australia Bank [Member]
Interest Rate	12.10%	10.60%
Balance	$ 80	$ 156
Construction Bank [Member]
Interest Rate	4.15%	4.15%
Balance	$ 276	$ 290
Industrial Bank [Member]
Interest Rate	4.00%	4.00%
Balance	$ 413	$ 435
North Mill Capital [Member]
Interest Rate	10.15%	5.25%
Balance	$ 11,895	$ 14,399
Resouces Plus Seller Notes [Member]
Interest Rate	1.85%	1.85%
Balance	$ 700	$ 1,000

Document And Entity Information - shares	6 Months Ended
Document And Entity Information - shares	Jun. 30, 2023	Aug. 04, 2023
Document Information [Line Items]
Entity Central Index Key	0001004989
Entity Registrant Name	SPAR GROUP, Inc.
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2023
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2023
Document Transition Report	false
Entity File Number	0-27408
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	33-0684451
Entity Address, Address Line One	1910 Opdyke Court
Entity Address, City or Town	Auburn Hills
Entity Address, State or Province	MI
Entity Address, Postal Zip Code	48326
City Area Code	248
Local Phone Number	364-7727
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Title of 12(b) Security	Common stock, par value $0.01 per share
Trading Symbol	SGRP
Security Exchange Name	NASDAQ
Entity Common Stock, Shares Outstanding		23,232,739

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Assets
Cash and cash equivalents	$ 10,916	$ 9,345
Accounts receivable, net	63,018	63,714
Prepaid expenses and other current assets	4,779	7,861
Total current assets	78,713	80,920
Property and equipment, net	3,172	3,261
Operating lease right-of-use assets	1,856	969
Goodwill	1,715	1,708
Intangible assets, net	1,501	2,040
Deferred income taxes, net	4,100	3,766
Other assets	2,019	1,934
Total assets	93,076	94,598
Liabilities and stockholders' equity
Accrued expenses and other current liabilities	19,965	20,261
Customer incentives and deposits	2,327	2,399
Lines of credit and short-term loans	15,906	17,980
Current portion of operating lease liabilities	877	363
Total current liabilities	51,488	54,555
Operating lease liabilities, net of current portion	978	606
Long-term debt	1,033	1,376
Total liabilities	53,499	56,537
Commitments and contingencies – See Note 4
Stockholders' equity:
Common stock, $0.01 par value per share: 47,000,000 shares authorized as of June 30, 2023 and December 31, 2022; 23,438,224 and 23,059,138 shares issued as of June 30, 2023 and December 31, 2022, respectively; 23,232,739 shares and 22,853,653 shares outstanding as of June 30, 2023 and December 31, 2022, respectively	233	229
Treasury stock, at cost, 205,485 shares and 205,485 shares as of June 30, 2023 and December 31, 2022, respectively	(285)	(285)
Additional paid-in capital	20,845	20,708
Accumulated other comprehensive loss	(4,525)	(4,941)
Retained earnings	8,212	6,707
Total stockholders' equity attributable to SPAR Group, Inc.	24,487	22,427
Non-controlling interest	15,090	15,634
Total stockholders’ equity	39,577	38,061
Total liabilities and stockholders’ equity	93,076	94,598
Series B Preferred Stock [Member]
Stockholders' equity:
Preferred stock	(7)	(9)
Nonrelated Parties [Member]
Liabilities and stockholders' equity
Accounts payable	9,334	10,588
Related Parties [Member]
Liabilities and stockholders' equity
Accounts payable	$ 3,079	$ 2,964

Note 9 - Segment Information - Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Assets	$ 93,076	$ 94,598
Americas [Member]
Assets	72,804	75,440
Asia Pacific [Member]
Assets	8,262	5,952
EMEA [Member]
Assets	$ 12,010	$ 13,206

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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Note 11 - Earnings Per Share

6 Months Ended

Jun. 30, 2023