0001437749-24-010386 | 10-K | XBRL Viewer

	Year Ended December 31,
	2023		2022
Services provided by affiliates:
National Remodel & Setup Services (NRSS) (1)	$	5,173	$	8,565
Consulting and administrative services (RJ Holdings) (2)		472		477
Office lease expenses (RJ Holdings) (2)		8		248
Consulting and administrative fees (SPARFACTS) (2)		112		431
Other (2)		178		157
Total services provided by affiliates	$	5,943	$	9,878

Due to affiliates consists of the following (in thousands):	*December 31,*
	*2023*		*2022*
Loans from local investors:(3)
China	$	2,316	$	1,382
Mexico		623		623
Australia		-		693
Resource Plus		266		266
Total due to affiliates	$	3,205	$	2,964

Note 14 - Leases - Maturity of Lease Liability (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
2024	$ 1,315
2025	838
2026	188
2027	155
2028	112
Thereafter	5
Total future operating lease liability	2,613
Less: present value discount	290
Present value of operating lease liabilities	$ 2,323	$ 969

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Cash flows from operating activities:
Net income	$ 4,776	$ 2,126
Adjustments to reconcile net income to net cash provided by operating activities
Depreciation and amortization	2,001	2,033
Goodwill, Impairment Loss	0	2,458
Amortization of operating lease assets	875	646
Provision for expected credit losses	88	1,092
Deferred income tax expense	921	994
Share based compensation	297	346
Loss on disposal of business	408	0
Changes in operating assets and liabilities, net of business disposals:
Accounts receivable	3,232	(11,237)
Prepaid expenses and other assets	2,082	(3,285)
Accounts payable	(2,960)	1,718
Operating lease liabilities	(875)	(744)
Accrued expenses, other current liabilities and customer incentives and deposits	(4,024)	(1,191)
Net cash provided by (used in) operating activities	6,821	(5,044)
Cash flows from investing activities:
Cash transferred in sale of business	(1,111)	0
Purchases of property and equipment and capitalized software	(1,242)	(1,797)
Other investing	84	0
Net cash used in investing activities	(2,269)	(1,797)
Cash flows from financing activities:
Borrowings under lines of credit	103,742	30,467
Repayments under lines of credit	(104,845)	(25,648)
Proceeds from stock options exercised	0	118
Repurchase of common stock	0	(181)
Distribution to non-controlling investors	(1,673)	(1,785)
Payments to acquire noncontrolling interests	(473)	(2,558)
Proceeds from term debt	930	3,530
Payments on term debt	(701)	(454)
Net cash used in financing activities	(3,020)	3,489
Effect of foreign exchange rate changes on cash	(158)	(776)
Net increase (decrease) in cash and cash equivalents	1,374	(4,128)
Cash and cash equivalents at beginning of year	9,345	13,473
Cash and cash equivalents at end of year	10,719	9,345
Supplemental disclosure of cash flows information
Interest paid	2,331	1,200
Income taxes paid	1,585	2,287
Non-cash Majority Stockholders Agreement	$ 0	$ 3,270

Insider Trading Arrangements	12 Months Ended
Insider Trading Arrangements	Dec. 31, 2023
Insider Trading Arr Line Items
Material Terms of Trading Arrangement [Text Block]	*Item 9B.* Other Information** None.
Rule 10b5-1 Arrangement Adopted [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false
Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false

Note 14 - Leases - Leases Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Operating lease right-of-use assets	$ 2,323	$ 969
Current portion of operating lease liabilities	1,163	363
Non-current portion of operating lease liabilities	1,160	606
Total operating lease liabilities	$ 2,323	$ 969
Weighted average remaining lease term - operating leases (in years) (Year)	2 years 7 months 20 days	2 years 14 days
Weighted average discount rate - operating leases	8.80%	6.40%

Note 5 - Income Taxes - Reconciliation of Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Beginning balance	$ 46	$ 42
Additions based on tax positions related to the current year	8	4
Removal for tax provisions of prior years	0	0
Ending balance	$ 54	$ 46

Consolidated Statement of Stockholders' Equity - USD ($) shares in Thousands, $ 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	346	0		0	346
Exercise of stock options (in shares)	74	0	0
Exercise of stock options	$ 0	$ 0	$ 0	(118)	0	0	0	(118)
Majority shareholder agreement (in shares)	0	2,000	0
Majority shareholder agreement	$ 0	$ 20	$ 0	3,249	0	0	0	3,269
Conversion of Series B convertible preferred stock (in shares)	1,718	(1,145)	0
Conversion of Series B convertible preferred stock	$ 16	$ (11)	$ 0	0	0	0	0	5
Control change of NCI	0	0	0	0	0	0	(2,558)	(2,558)
Distribution to non-controlling investors	0	0	0	0	0	0	(1,785)	(1,785)
Repurchases of common stock	$ 0	$ 0	$ (181)	0	0	0	0	(181)
Retirement of shares (in shares)	(151)	0	0
Retirement of shares	$ 0	$ 0	$ 0	0	0	0	0	0
Other comprehensive income (loss), net of tax	0	0	0	0	87	0	(478)	(391)
Net income	0	0	0	0	0	(732)	2,858	2,126
Distribution to non-controlling investors	$ 0	$ 0	$ 0	0	0	0	(1,785)	(1,785)
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
Repurchases of common stock (in shares)	0	0	151
Share-based compensation	$ 0	$ 0	$ 0	297	0		0	297
Conversion of Series B convertible preferred stock (in shares)	307	(205)	0
Conversion of Series B convertible preferred stock	$ 3	$ (2)	$ 0	(1)	0	0	0	0
Control change of NCI	0	0	0	0	0	0	(694)	(694)
Distribution to non-controlling investors	$ 0	$ 0	$ 0	0	0	0	(3,017)	(3,017)
Retirement of shares (in shares)	(27)	0	0
Other comprehensive income (loss), net of tax	$ 0	$ 0	$ 0	0	1,600	0	(317)	1,283
Net income	0	0	0	0	0	3,902	874	4,776
Payments to Acquire NCI	0	0	0	0	0	0	(460)	(460)
Distribution to non-controlling investors	$ 0	$ 0	$ 0	0	0	0	(3,017)	(3,017)
Balance (in shares) at Dec. 31, 2023	23,241	650	205
Balance at Dec. 31, 2023	$ 232	$ 7	$ (285)	$ 21,004	$ (3,341)	$ 10,609	$ 12,020	$ 40,246

Note 4 - Debt (Tables)

12 Months Ended

Dec. 31, 2023

Schedule of Debt [Table Text Block]

	*Interest Rate as of*			*Balance as of*		*Interest Rate as of*			*Balance as of*
	*December 31, 2023*			*December 31, 2023*		*December 31, 2022*			*December 31, 2022*
USA - North Mill Capital		10.40	%	$	12,475		5.25	%	$	14,399
USA - Resource Plus Sellers		1.85	%		1,120		1.85	%		1,000
Australia - National Australia Bank		N/A			-		10.60	%		156
South Africa - Investec Bank Ltd.		11.75	%		3,369		10.50	%		1,700
China- Industrial Bank		3.56	%		283		4.00	%		435
China- Industrial and Commercial Bank of China		4.00	%		283		4.15	%		290
Total				$	17,530				$	17,980

	Interest Rate as of			Balance Outstanding		Interest Rate as of			Balance Outstanding
	December 31, 2023			December 31, 2023		December 21, 2022			December 31, 2022
South Africa - Investec Bank Ltd.		11.75	%	$	310		10.50	%	$	1,376
Total				$	310				$	1,376

Credit And Debt Facilities Unused Availability [Table Text Block]

	*December 31, 2023*		*December 31, 2022*
Unused Availability:
United States	$	6,525	$	4,601
Mexico		–		1
Australia		–		390
South Africa		2,064		454
Total Unused Availability	$	8,589	$	5,446

Note 8 - Preferred Stock (Details Textual)		12 Months Ended
Note 8 - Preferred Stock (Details Textual)	Jan. 28, 2022 shares	Dec. 31, 2023 $ / shares shares	Dec. 31, 2022 $ / shares shares	Jan. 25, 2022 $ / shares shares	Dec. 31, 2021 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)		854,753	1,145,247
Conversion of Stock, Shares Issued (in shares)		1,282,129	1,717,870
Stock Issued During Period, Shares, Conversion of Convertible Securities (in shares)		307,129
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, Shares Outstanding, Ending Balance (in shares)		0	0
Series A Preferred Stock [Member] \| Maximum [Member]
Preferred Stock, Shares Authorized (in shares)					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
Stock Issued During Period, Shares, New Issues (in shares)	2,000,000
Preferred Stock, Shares Outstanding, Ending Balance (in shares)		650,000	854,753
Preferred Stock, Convertible, Shares Issuable (in shares)		975,000	1,282,129

Note 15 - Subsequent Events (Details Textual) R$ in Millions	Jun. 30, 2024 USD ($)	Jun. 30, 2024 ZAR (R)	Jun. 30, 2024 BRL (R$)	Mar. 26, 2024	Feb. 23, 2024	Feb. 07, 2024
Forecast [Member] \| SGRP Meridian [Member]
Disposal Group, Including Discontinued Operation, Consideration	$ 9,900,000	R 180,700,000
Disposal Group, Including Discontinued Operation, Consideration Percentage Receiving on Closing	80.00%	80.00%	80.00%
Forecast [Member] \| SPAR Marketing Force [Member]
Disposal Group, Including Discontinued Operation, Consideration	$ 200,000
Forecast [Member] \| Brazil Joint Venture [Member]
Disposal Group, Including Discontinued Operation, Consideration	$ 11,800,000		R$ 58.9
Subsequent Event [Member] \| SGRP Meridian [Member]
Noncontrolling Interest, Ownership Percentage by Parent						51.00%
Subsequent Event [Member] \| SPAR Marketing Force [Member]
Noncontrolling Interest, Ownership Percentage by Parent				51.00%	51.00%

Note 10 - Related Party Transactions

12 Months Ended

Dec. 31, 2023

10. Related Party Transactions

Domestic Related Party Transactions

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.

James R. Brown, Sr. Advisor Agreement

On January 25, 2022, the Company entered into a consulting agreement with Mr. James R. Brown, Sr., effective January 26, 2022, 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 was 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 agreement expired in the year ended December 31, 2022.

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

Resource Plus, is a consolidated domestic subsidiary of the Company and is owned jointly by the Company and by Mr. Richard Justus. Mr. Justus has an ownership interest in RJ Holdings which owns the buildings where Resource Plus is headquartered and operates. Both buildings are subleased to Resource Plus.

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. Mr. Matacunas is also a minority owner of the Agent. The service fees paid to WB Marketing for the years ended December 31, 2023 and 2022, were $103,000 and $189,000, respectively.

Prior to December 31, 2023, National Merchandising Services, LLC ("NMS"), was a consolidated domestic subsidiary of the Company owned jointly by SGRP and by National Merchandising of America, Inc. ("NMA"). Mr. Edward Burdekin was the Chief Executive Officer and President and a director of NMS and also an executive officer and director of NMA. Ms. Andrea Burdekin, Mr. Burdekin's wife, was the sole stockholder and also a director of both NMA and NMS. NMA was a related party of the Company but is not under the control of or consolidated with the Company. Mr. Burdekin's wife also owns National Remodel & Setup Services, LLC ("NRSS"). During the years ended December 31, 2022 and 2023, NRSS provided substantially all of the domestic merchandising specialist field force used by NMS. For those services, NMS reimbursed NRSS certain costs for providing those services plus a premium ranging from 4.0% to 10.0% of certain costs. NMS also leased office space from Mr. Burdekin's personal property. In December 2023, the Company sold its ownership interest in NMS.

On December 22, 2023, the Company entered into an agreement with National Retail Remodel Services (the "Buyer") to sell its 51% ownership interest in National Merchandising Services, LLC ("NMS") to the Buyer for total consideration of $1,441,004. The transaction closed on December 31, 2023. Per the agreement, the purchase price is due from the Buyer as follows: (1) a payment of $700,000 due immediately to the escrow agent upon closing, releasable to the Company in January 2024; (2) $523,000 in the form of the Buyer's promissory note due and payable on January 31, 2024; and (3) a payment of up to $209,004 contingent upon collection of an outstanding receivable. The $700,000 and $523,000 portions of consideration for this transaction are recorded in "Other Receivables" at December 31, 2023. The Company’s December 31, 2023 financial results include a loss on this sale of approximately $427,000, primarily reflecting the write-off of remaining goodwill related to NMS. The Company has not included the contingent purchase price payment in the determination of the amount of the loss as collection of that receivable is not known as of filing date.

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, JDM is a related party of the Company. EILLC is owned by Mr. Peter W. Brown, a director of SPAR BSMT and the Corporation.

Prior to December 31, 2023, SPARFACTS was a consolidated international subsidiary of the Company owned 51% by SGRP. Ms. Lydna Chapman was a director of SPARFACTS. Her various companies provide office lease, accounting and consultant services to SPARFACTS. In December 2023, the Company sold its ownership interest in SPARFACTS.

On December 22, 2023, the Company entered into an agreement with Sabizz Pty Ltd CAN (the buyer) to sell its 51 percent interest in SPARfacts Pty Limited CAN for (1) one dollar; (2) assumption of all liabilities and obligations related to ownership of the shares; and (3) $75 thousand AUD for the rights to use the SPARfacts brand and name for up to 6 months following the closing date. The transaction closed on December 31, 2023. The Company’s 2023 year end financial results include a $19,000 gain on the sale.

Summary of Certain Related Party Transactions

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

	Year Ended December 31,
	2023		2022
Services provided by affiliates:
National Remodel & Setup Services (NRSS) (1)	$	5,173	$	8,565
Consulting and administrative services (RJ Holdings) (2)		472		477
Office lease expenses (RJ Holdings) (2)		8		248
Consulting and administrative fees (SPARFACTS) (2)		112		431
Other (2)		178		157
Total services provided by affiliates	$	5,943	$	9,878

Due to affiliates consists of the following (in thousands):	*December 31,*
	*2023*		*2022*
Loans from local investors:(3)
China	$	2,316	$	1,382
Mexico		623		623
Australia		-		693
Resource Plus		266		266
Total due to affiliates	$	3,205	$	2,964

(1) Represent loans from the local investors into the Company's subsidiaries (representing their proportionate share of working capital loans). The loans have no payment terms and are due on demand.

(2) These expenses are reflected in "Selling, general, and administrative expense" expense in the consolidated statements of operations and comprehensive (loss) income.

(3) Represent loans from the local investors into the Company's subsidiaries (representing their proportionate share of working capital loans). The loans have no payment terms and are due on demand.

Bartels' Retirement and Director Compensation

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

Effective as of January 18, 2020, SPAR's Governance Committee proposed and unanimously approved 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. The Company recognized $700,000 of retirement benefits during the year ended December 31, 2020, representing the present value of the future Retirement Compensation, Supplemental Fees and Medical Benefits payments due Mr. Bartels. As of December 31, 2023 $200,923 of retirement benefits remains outstanding and is included within Accrued expenses and other current liabilities on the consolidated balance sheets.

2022 Deferred Compensation Agreement

The Corporation prepared a 2022 Stock Compensation Plan that would have included Awards for NQSOs and RSUs (as defined below), but that plan was never submitted to its shareholders for approval. However, the Board had previously approved, for certain key executives, incentive stock based awards for 2022 using RSUs or cash. Since there were no plan based RSUs available, those executives instead received deferred compensation.

On and effective as of March 24, 2022, the Corporation issued an award of 111,111 Phantom Stock Units to each of its executives: Kori G. Belzer; William Linnane; and Ron Lutz. Each Phantom Stock Unit represents the right of the grantee to receive cash payments based on the fair market value of SGRP's Common Stock at the time of vesting. Vesting will occur in three tranches of one-third each over the three (3) year period following the Grant Date, provided that (i) the Grantee is an employee of the Company at the time and (ii) the Corporation has achieved 90% of the agreed upon the applicable financial target for the year commencing with 2022 (which was EBITDA for 2022), but tranches will rollover to the following year and be payable upon achievement of 120% of the agreed upon the applicable financial target for such following year. The Phantom Stock Units do not possess the rights of common stockholders of the Corporation, including any voting or dividend rights, and cannot be exercised or traded for the SGRP's Common Stock. Due to the cash settlement feature, the Phantom Stock Units are classified as liabilities in accrued expenses and other current liabilities and other long-term liabilities in the consolidated balance sheet. Accrued expenses and other current liabilities on the Consolidated Balance Sheet included $555 thousand and $0 related to Phantom Stock Units as of December 31, 2023 and December 31, 2022, respectively.

Other Related Party Transactions and Arrangements

SPAR Business Services, Inc. ("SBS"), and SPAR InfoTech, Inc. ("Infotech"), are related parties and affiliates of SGRP, but are not under the control or part of the consolidated Company. SBS is an affiliate and related party because it is owned by SBS LLC, which in turn is beneficially owned by Robert G. Brown, Director and significant shareholder of SGRP. Infotech is an affiliate and related party because it is owned principally by Robert G. Brown. SPAR Administrative Services, Inc. ("SAS"), is a related party and affiliate of SGRP, but is not under the control or part of the consolidated Company. SAS is an affiliate and related party because it is beneficially owned by William H Bartels (a Director and significant stockholder of SGRP) and family members of Robert G. Brown. See Change of Controls, Voting and Restricted Stock Agreement, above.

In July 1999 SMF, SBS and Infotech entered into a perpetual software ownership agreement providing that each party independently owned an undivided share of, and has the right to unilaterally license and exploit, certain portions of the Company's proprietary scheduling, tracking, coordination, reporting and expense software and each of SBS and Infotech entered into non-exclusive royalty-free licenses from the Company to use certain "SPAR" trademarks in the United States. SAS uses the "SPAR name through the SBS License.

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.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-5

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-6

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
-Paragraph 2
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Section 50
-Paragraph 2
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-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

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 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(e))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//850/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-6

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

Note 5 - Income Taxes - Income Taxes Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Provision for income taxes at federal statutory rate	$ 1,498	$ 1,030
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21.00%	21.00%
State income taxes, net of federal benefit	$ 123	$ (125)
State income taxes, net of federal benefit, rate	1.70%	(2.50%)
Permanent differences	$ 282	$ (19)
Permanent differences, rate	4.00%	(0.40%)
Goodwill adjustment		$ 517
Goodwill adjustment, rate		10.50%
Section 162(m) adjustment, amount	$ 55	$ 0
Section 162(m) adjustment, rate	0.80%	0.00%
Return to provision adjustment	$ (339)	$ (223)
Return to provision adjustment, rate	(4.80%)	(4.50%)
Foreign tax rate differential	$ 877	$ 1,016
Foreign tax rate differential, rate	12.30%	20.70%
GILTI tax	$ 0	$ 323
GILTI tax, rate		6.60%
Sale of membership interest	$ 149	$ 0
Sale of membership interest, rate	2.10%	0.00%
Change in valuation allowance	$ (268)	$ 308
Change in Valuation Allowance, rate	(3.80%)	6.30%
Other	$ (20)	$ (50)
Other, rate	(0.30%)	(1.10%)
Net expense	$ 2,357	$ 2,777
Net expense, rate	33.00%	56.60%

Note 2 - Summary of Significant Accounting Policies (Details Textual)	12 Months Ended
	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Number of Reportable Segments	3
Accounts Receivable, Allowance for Credit Loss	$ 1,500,000	$ 1,600,000
Accounts Receivable, Credit Loss Expense (Reversal)	261,000	1,269,000
Advertising Expense	$ 9,466	$ 19,549
Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)	3 years
Minimum [Member] \| Furniture and Fixtures [Member]
Property, Plant and Equipment, Useful Life (Year)	3 years
Minimum [Member] \| Software and Software Development Costs [Member]
Property, Plant and Equipment, Useful Life (Year)	3 years
Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)	7 years
Maximum [Member] \| Furniture and Fixtures [Member]
Property, Plant and Equipment, Useful Life (Year)	7 years
Maximum [Member] \| Software and Software Development Costs [Member]
Property, Plant and Equipment, Useful Life (Year)	5 years
Customer Concentration Risk [Member] \| Revenue Benchmark [Member]
Number of Major Customers	0	0
Customer Concentration Risk [Member] \| Accounts Receivable [Member]
Number of Major Customers	0	0

Note 3 - Supplemental Balance Sheet Information (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2018	Dec. 31, 2011
Depreciation, Amortization and Accretion, Net	$ 2,000	$ 2,000
Goodwill, Impaired, Accumulated Impairment Loss	0	2,500
Goodwill, Ending Balance	1,382	1,708	$ 4,166
Goodwill, Impairment Loss	0	2,458
Increase (Decrease) in Intangible Assets, Current	(1,100)
Amortization of Intangible Assets		400
Resource Plus, Inc [Member]
Goodwill, Ending Balance				$ 2,000
Goodwill, Impairment Loss		2,000
Mexico Business Member]
Goodwill, Ending Balance					$ 500
Goodwill, Impairment Loss		500
Resource Plus, Inc [Member]
Business Acquisition, Percentage of Voting Interests Acquired				51.00%
Mexico Business Member]
Business Acquisition, Percentage of Voting Interests Acquired					51.00%
Capitalized Software Costs [Member]
Capitalized Computer Software, Gross	1,000	1,500
Capitalized Computer Software, Amortization	1,100	$ 1,200
Customer Contracts And Lists [Member]
Amortization of Intangible Assets	$ 400
Customer Contracts And Lists [Member] \| Minimum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	5 years
Customer Contracts And Lists [Member] \| Maximum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	25 years

Note 14 - Leases - Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Operating cash flows from operating leases	$ 875	$ 997
Operating leases	$ 2,229	$ 0

Note 14 - Leases - Lease Costs (Details) - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2023

Dec. 31, 2022

Operating lease cost

$ 875

$ 470

Short-term lease cost

378

502

Variable lease costs(1)

^[1]

Total lease cost

$ 1,253

$ 992

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

Note 12 - Segment Information (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Revenue from Contract with Customer, Including Assessed Tax	$ 262,747	$ 261,268
Intersegment Eliminations [Member]
Revenue from Contract with Customer, Including Assessed Tax	$ 0	$ 0

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

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 924
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 11.L)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479941/924-10-S99-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-5

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 30
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-30

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 42
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-42

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 40
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-40

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 41
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-41

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-4

Note 5 - Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Net operating loss carry forwards	$ 2,270	$ 2,627
Capital loss carry forwards	58
Federal Research and Development Credit	240	240
Foreign withholding tax	316
Deferred revenue		86
Accrued payroll	155	270
Outside basis in domestic partnership		16
Allowance for credit losses and other receivable	63	327
Share-based compensation expense	253	326
Business interest limitation	519	340
Operating lease liability	504	134
Capitalized software development costs	(63)	(135)
Other	1,371	739
Total deferred tax assets, gross	5,812	5,105
Valuation allowance	(242)	(611)
Total deferred tax assets	5,570	4,494
Goodwill & Intangible assets of subsidiaries	324	376
Capitalized software development costs	63	135
Right to Use Asset	504	134
Depreciation	55	83
Total deferred tax liabilities	883	728
Net deferred income taxes	$ 4,687	$ 3,766

Note 10 - Related Party Transactions (Details Textual) - USD ($)				1 Months Ended	12 Months Ended
	Dec. 22, 2023	Jan. 28, 2022	Jan. 25, 2022	Jan. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Jan. 27, 2022	Dec. 31, 2021
Gain (Loss) on Disposition of Business					$ (408,000)	$ (0)
Other Liabilities, Current					$ 15,274,000	20,261,000
Phantom Share Units (PSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)					111,111
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)					3 years
Other Liabilities, Current					$ 555,000	0
Sparfacts [Member]
Noncontrolling Interest, Ownership Percentage by Parent	51.00%				51.00%
NMS LLC [Member]
Disposal Group, Including Discontinued Operation, Consideration	$ 1,441,004
Financing Receivable, before Allowance for Credit Loss					$ 523,000
Escrow Receivable					700,000
Gain (Loss) on Disposition of Business					(427,000)
NMS LLC [Member] \| Forecast [Member]
Proceeds from Divestiture of Businesses				$ 700,000
Financing Receivable, before Allowance for Credit Loss				523,000
Contingent Receivable				$ 209,004
Sparfacts [Member]
Gain (Loss) on Disposition of Business					$ 19,000
Disposal Group, Including Discontinued Operation, Consideration Usage of Brand Name	$ 75,000
Sale Agreement, Brand Usage Duration (Month)	6 months
NMS [Member] \| Minimum [Member]
Percent of Reimbursement					4.00%
NMS [Member] \| Maximum [Member]
Percent of Reimbursement					10.00%
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			3,000,000
Preferred Stock, Shares Issuable (in shares)					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
James R. Brown [Member] \| Brown Advisor Agreement [Member]
Related Party Transaction, Amounts of Transaction			$ 55,000
Thenablers, Ltd. [Member] \| Lazaretos Consulting Agreement [Member]
Related Party Transaction, Amounts of Transaction, Rate Per Month							$ 10,000
WB Marketing, Inc [Member] \| Service Fees [Member]
Related Party Transaction, Amounts of Transaction					$ 103,000	$ 189,000
Resource Plus, Inc [Member]
Majority Interest Ownership Percentage By Parent					51.00%
SAS [Member] \| Remaining Premium Adjustments [Member]
Related Party Transaction, Amounts of Transaction					$ 220,558
SAS [Member] \| Premium Adjustments [Member]
Related Party Transaction, Amounts of Transaction					1,102,790
William Bartels [Member]
Liability, Pension and Other Postretirement and Postemployment Benefits, Current					200,923
William Bartels [Member] \| SPAR Group [Member]
Pension and Other Postretirement Benefits Cost (Reversal of Cost)					$ 700,000

Note 4 - Debt - Unused Availability (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Unused Availability	$ 8,589	$ 5,446
UNITED STATES
Unused Availability	6,525	4,601
MEXICO
Unused Availability	0	1
AUSTRALIA
Unused Availability	0	390
SOUTH AFRICA
Unused Availability	$ 2,064	$ 454

Note 11 - Share-based Compensation (Tables)

12 Months Ended

Dec. 31, 2023

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

						*Weighted-*
				*Weighted-*		*Average*		*Aggregate*
				*Average*		*Remaining*		*Intrinsic*
				*Exercise*		*Contractual*		*Value*
Option Awards	*Shares*			*Price*		*Term (Years)*		*(thousands)*
Outstanding at January 1, 2022		691,162		$	1.53		2.60	$	72
Granted		–			–		–		–
Exercised / cancelled		(57,500	)		1.07		–		10
Forfeited or expired		(120,562	)		–		–		–
Outstanding at December 31, 2022		513,100			1.63		2.16		68
Granted		–			–
Exercised / cancelled		–			–
Forfeited or expired		(291,100	)		2.10
Outstanding at December 31, 2023	$	222,000		$	1.01		3.27	$	12
Exercisable at December 31, 2023		222,000		$	1.01		3.27	$	12

Weighted-

Average

Aggregate

Average

Remaining

Intrinsic

Exercise

Contractual

Value

Option Awards

Shares

Price

Term (Years)

(thousands)

Outstanding at January 1, 2022

160,000

$0.93

6.82

$31

Granted

–

Exercised/cancelled

(12,500

)

0.76

–

Forfeited or expired

(2,500

)

–

Outstanding at December 31, 2022

145,000

$0.94

5.79

$52

Granted

–

Exercised

–

Forfeited or expired

–

Outstanding at December 31, 2023

145,000

$0.94

4.79

$26

Exercisable at December 31, 2023

145,000

$0.94

4.79

$26

Weighted-

Average

Aggregate

Average

Remaining

Intrinsic

Exercise

Contractual

Value

Option Awards

Shares

Price

Term (Years)

(thousands)

Outstanding at January 1, 2022

385,000

$1.55

4.10

Granted

–

Exercised/cancelled

–

Forfeited or expired

(10,000

)

–

Outstanding at December 31, 2022

375,000

$1.55

3.10

Granted

–

Exercised

–

Forfeited or expired

(20,000

)

–

Outstanding at December 31, 2023

355,000

$1.55

2.10

Exercisable at December 31, 2023

177,500

$1.55

2.10

						Weighted-
				*Weighted-*		*Average*		*Aggregate*
				*Average*		*Remaining*		*Intrinsic*
				*Exercise*		*Contractual*		*Value*
Option Awards	*Shares*			*Price*		*Term (Years)*		(thousands)
Outstanding at January 1, 2022		150,000			0.85		8.67		57
Granted		–			–		–		–
Exercised/cancelled		(50,000	)		0.85		–		–
Forfeited or expired		–			–		–		–
Outstanding at December 31, 2022		100,000		$	0.85		7.67	$	45
Granted
Exercised
Forfeited or expired		(100,000	)	$	0.85		–		–
Outstanding at December 31, 2023	$	-		$	-	$	-	$	-
Exercisable at December 31, 2023	$	-		$	-	$	-	$	-

Weighted-

Weighted-

Average

Aggregate

Average

Remaining

Intrinsic

Exercise

Contractual

Value

Option Awards

Shares

Price

Term (Years)

(thousands)

Outstanding at January 1, 2022

630,000

1.90

9.15

Granted

–

Exercised/cancelled

–

Forfeited or expired

–

Outstanding at December 31, 2022

630,000

1.90

8.15

Granted

–

Exercised

–

Forfeited or expired

–

Outstanding at December 31, 2023

630,000

1.90

7.15

Exercisable at December 31, 2023

630,000

1.90

7.15

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

				*Weighted-*
				*Average*
				*Grant Date*
				*Fair Value*
	*Shares*			*per Share*
Unvested at January 1, 2022		138,090		$	1.85
Granted		–			–
Vested		(99,415	)		1.86
Forfeited		–			–
Unvested at December 31, 2022		38,675		$	1.81
Granted		304,513			1.16
Vested		(100,337	)		1.20
Forfeited		(16,575	)		1.81
Unvested at December 31, 2023		226,276		$	1.19

Note 3 - Supplemental Balance Sheet Information - Annual Amortization Expense (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
2024	$ 172
2025	188
2026	188
2027	91
2028	36
Thereafter	504
Total	$ 1,180	$ 2,040

Note 11 - Share-based Compensation (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
The 2008 Plan [Member]
Share-Based Payment Arrangement, Expense	$ 0
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Net of Forfeitures (in shares)	0
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period, Intrinsic Value	$ 0	$ 8,000
The 2020 Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Net of Forfeitures (in shares)	0
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period, Intrinsic Value	$ 0	0
Inducement Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Net of Forfeitures (in shares)	0
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period, Intrinsic Value	$ 0	45,000
Share-Based Payment Arrangement, Expense, Tax Benefit	0	5,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount	0
Share-Based Payment Arrangement, Expense (Reversal)	$ (6,000)	19,000
The 2018 Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period, Intrinsic Value		$ 8,000
Oustanding Stock Options and Unvested RSU's [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)	0
Oustanding Stock Options and Unvested RSU's [Member] \| Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)	1 year
Oustanding Stock Options and Unvested RSU's [Member] \| Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)		4 years
Share-Based Payment Arrangement, Option [Member] \| The 2008 Plan [Member]
Share-Based Payment Arrangement, Expense	$ 1,000	$ 6,000
Share-Based Payment Arrangement, Expense, Tax Benefit	0	2,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount	0
Share-Based Payment Arrangement, Option [Member] \| The 2020 Plan [Member]
Share-Based Payment Arrangement, Expense	47,000	58,000
Share-Based Payment Arrangement, Expense, Tax Benefit	12,000	15,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount	$ 58,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)	1 year 1 month 6 days
Share-Based Payment Arrangement, Option [Member] \| CEO Inducement Plan [Member]
Share-Based Payment Arrangement, Expense	$ 0	85,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period, Intrinsic Value	0
Share-Based Payment Arrangement, Expense, Tax Benefit	0	21,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount	$ 0
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	0
Restricted Stock [Member] \| The 2018 Plan [Member]
Share-Based Payment Arrangement, Expense	$ 235,000	101,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount	$ 78,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)	3 months 18 days
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	304,513
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Aggregate Intrinsic Value, Vested	$ 104,000	$ 120,000

Note 4 - Debt

12 Months Ended

Dec. 31, 2023

Debt Disclosure [Text Block]

4. 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.

On March 27, 2024, the NM Loan Parties and NM executed and delivered a Seventh Modification Agreement, effective immediately (the "Seventh Modification Agreement"), pursuant to which the NM Loan Parties and NM agreed to extend the NM Credit Facility from October 10, 2024 to October 10, 2025.

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 December 31, 2023, the aggregate interest rate was 10.40% per annum and the aggregate outstanding loan balance was approximately $12.5 million, which is included within lines of credit and short-term loans in the 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 $11.9 million; and (ii) the outstanding loan balance under the Canada Revolving Credit Facility was approximately $0.6 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 December 31, 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 into promissory notes with the sellers of $2.7 million. As of December 31, 2023, the annual interest rate was 1.85% and the balance outstanding under the promissory notes was approximately $1.1 million, payable in January 2024, which is included in lines of credit and short-term loans in the consolidated balance sheets.

International Credit Facilities

In December 2020, SPAR China secured a loan with Industrial Bank for 2.0 million Chinese Yuan. The loan was renewed in December 22 2023, with an expiration date in December 2024.

In December 2021, SPAR China secured a loan with Industrial and Commercial Bank of China for 2.0 million Chinese Yuan. The loan was paid in July 2023 and a new loan was secured in November 2023 for 2.0 million Chinese Yuan with expiration date of November 2024.

In March 2022, SGRP Meridian (Pty), Ltd. secured loans with Investec Bank Ltd, for 105 million South African Rand which expires July 2025. This loan is secured by the company's available cash and Accounts Receivable and is being repaid in monthly installments commensurate with an amortization schedule. The interest rate of 11.75% is calculated based on the South African Prime rate. As part of the agreement, SGRP Meridian is subject to covenant restrictions that mandate minimum levels of Debt to EBITDA, Asset and Accounts Receivable balances, and coverage ratios.

SGRP Meridian is in compliance with these covenants as of December 31, 2023

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

	*Interest Rate as of*			*Balance as of*		*Interest Rate as of*			*Balance as of*
	*December 31, 2023*			*December 31, 2023*		*December 31, 2022*			*December 31, 2022*
USA - North Mill Capital		10.40	%	$	12,475		5.25	%	$	14,399
USA - Resource Plus Sellers		1.85	%		1,120		1.85	%		1,000
Australia - National Australia Bank		N/A			-		10.60	%		156
South Africa - Investec Bank Ltd.		11.75	%		3,369		10.50	%		1,700
China- Industrial Bank		3.56	%		283		4.00	%		435
China- Industrial and Commercial Bank of China		4.00	%		283		4.15	%		290
Total				$	17,530				$	17,980

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

	*December 31, 2023*		*December 31, 2022*
Unused Availability:
United States	$	6,525	$	4,601
Mexico		–		1
Australia		–		390
South Africa		2,064		454
Total Unused Availability	$	8,589	$	5,446

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

	Interest Rate as of			Balance Outstanding		Interest Rate as of			Balance Outstanding
	December 31, 2023			December 31, 2023		December 21, 2022			December 31, 2022
South Africa - Investec Bank Ltd.		11.75	%	$	310		10.50	%	$	1,376
Total				$	310				$	1,376

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
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-Publisher FASB
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(c))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 470
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
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-Name Accounting Standards Codification
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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 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 9: 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 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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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
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-Name Accounting Standards Codification
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

Note 14 - Leases

12 Months Ended

Dec. 31, 2023

Lessee, Operating Leases [Text Block]

14. 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):

		*Year Ended*		*Year Ended*
Lease Costs	*Classification*	*December 31, 2023*		*December 31, 2022*
Operating lease cost	Selling, General and Administrative Expense	$	875	$	470
Short-term lease cost	Selling, General and Administrative Expense		378		502
Variable costs (1)	Selling, General and Administrative Expense		-		20
Total lease cost		$	1,253	$	992

( 1) Variable lease costs consist 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).

	*Year Ended*		*Year Ended*
	*December 31, 2023*		*December 31, 2022*
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows from operating leases	$	875	$	997

Right-of-use assets obtained in exchange for lease obligations
Operating leases	$	2,229	$	-

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

Leases	*December 31, 2023*			*December 31, 2022*
Assets:
Operating lease right-of-use assets	$	2,323		$	969
Liabilities:
Current portion of operating lease liabilities		1,163			363
Non-current portion of operating lease liabilities		1,160			606
Total operating lease liabilities	$	2,323		$	969

Weighted average remaining lease term - operating leases (in years)		2.64			2.04
Weighted average discount rate - operating leases		8.8	%		6.4	%

The following table summarizes the maturities of lease liabilities as of December 31, 2023 (in thousands):

For the Year Ended December 31,	*Amount*
2024	$	1,315
2025		838
2026		188
2027		155
2028		112
Thereafter	5
Total future operating lease liability	$2,613
Less: present value discount	290
Present value of operating lease liabilities	$2,323

Note 6 - Commitments and Contingencies

12 Months Ended

Dec. 31, 2023

Commitments and Contingencies Disclosure [Text Block]

6. Commitments and Contingencies

Legal Matters

The Company is a party to various legal actions and administrative proceedings arising in the normal course of business. In the opinion of Company's management, resolution of these matters is not anticipated to have a material adverse effect on the Company or its estimated or desired affiliates, assets, business, clients, capital, cash flow, credit, expenses, financial condition, income, legal costs, liabilities, liquidity, locations, marketing, operations, prospects, sales, strategies, taxation or other achievement, results or condition.

In the year ended December 31, 2022, prior open and potential claims between significant stockholders and the Company were released mutually upon execution of the Change of Control, Voting and Restricted Stock Agreement ("CIC Agreement"), as of January 28, 2022. See Note 10, Related Party Transactions.

All prior litigations associated with the Company through SPAR Business Services, Inc., a corporation ("SBS") and its independent contractors have been resolved, including the claims of SBS and the Company in the SBS bankruptcy and settlement, and all additional related claims raised later by SBS and Robert G Brown were released by them in the CIC Agreement.

In the year ended December 31, 2022, final payment of the prior SBS Clothier litigation settlement was paid in full.

Note 11 - Share Based Compensation - Stock Option Activity (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Inducement Plan [Member]
Covered Shares (in shares)	100,000		150,000
Weighted- Average Exercise Price (in dollars per share)	$ 0.85		$ 0.85
Weighted- Average Remaining Contractual Term (Year)			7 years 8 months 1 day	8 years 8 months 1 day
Aggregate Intrinsic Value			$ 45,000	$ 57,000
Exercised / cancelled, Shares (in shares)			(50,000)
Exercised/cancelled, weighted-average exercise price (in dollars per share)			$ 0.85
Forfeited or expired, covered shares (in shares)	(100,000)
Forfeited or expired, weighted-average exercise price (in dollars per share)	$ 0.85
Covered Shares (in shares)			100,000	150,000
Weighted- Average Exercise Price (in dollars per share)			$ 0.85	$ 0.85
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period, Intrinsic Value	$ 0		$ 45,000
CEO Inducement Plan [Member]
Covered Shares (in shares)	630,000		630,000
Weighted- Average Exercise Price (in dollars per share)	$ 1.9		$ 1.9
Weighted- Average Remaining Contractual Term (Year)	7 years 1 month 24 days		8 years 1 month 24 days	9 years 1 month 24 days
Covered Shares (in shares)	630,000	630,000	630,000	630,000
Weighted- Average Exercise Price (in dollars per share)	$ 1.9	$ 1.9	$ 1.9	$ 1.9
Exercisable, covered shares (in shares)	630,000	630,000
Exercisable, weighted-average exercise price (in dollars per share)	$ 1.9	$ 1.9
Exercisable, weighted average remaining contractual term (Year)	7 years 1 month 24 days
The 2008 Plan [Member]
Covered Shares (in shares)	513,100		691,162
Weighted- Average Exercise Price (in dollars per share)	$ 1.63		$ 1.53
Weighted- Average Remaining Contractual Term (Year)	3 years 3 months 7 days		2 years 1 month 28 days	2 years 7 months 6 days
Aggregate Intrinsic Value	$ 12,000	$ 12,000	$ 68,000	$ 72,000
Exercised / cancelled, Shares (in shares)			(57,500)
Exercised/cancelled, weighted-average exercise price (in dollars per share)			$ 1.07
Exercised / cancelled			$ 10,000
Forfeited or expired, covered shares (in shares)	(291,100)		(120,562)
Forfeited or expired, weighted-average exercise price (in dollars per share)	$ 2.1
Covered Shares (in shares)	222,000	222,000	513,100	691,162
Weighted- Average Exercise Price (in dollars per share)	$ 1.01	$ 1.01	$ 1.63	$ 1.53
Exercisable, covered shares (in shares)	222,000	222,000
Exercisable, weighted-average exercise price (in dollars per share)	$ 1.01	$ 1.01
Exercisable, weighted average remaining contractual term (Year)	3 years 3 months 7 days
Exercisable, aggregate intrinsic value	$ 12,000	$ 12,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period, Intrinsic Value	$ 0		$ 8,000
The 2018 Plan [Member]
Covered Shares (in shares)	145,000		160,000
Weighted- Average Exercise Price (in dollars per share)	$ 0.94		$ 0.93
Weighted- Average Remaining Contractual Term (Year)	4 years 9 months 14 days		5 years 9 months 14 days	6 years 9 months 25 days
Aggregate Intrinsic Value	$ 26,000	$ 26,000	$ 52,000	$ 31,000
Exercised / cancelled, Shares (in shares)			(12,500)
Exercised/cancelled, weighted-average exercise price (in dollars per share)			$ 0.76
Forfeited or expired, covered shares (in shares)			(2,500)
Covered Shares (in shares)	145,000	145,000	145,000	160,000
Weighted- Average Exercise Price (in dollars per share)	$ 0.94	$ 0.94	$ 0.94	$ 0.93
Exercisable, covered shares (in shares)	145,000	145,000
Exercisable, weighted-average exercise price (in dollars per share)	$ 0.94	$ 0.94
Exercisable, weighted average remaining contractual term (Year)	4 years 9 months 14 days
Exercisable, aggregate intrinsic value	$ 26,000	$ 26,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period, Intrinsic Value			$ 8,000
The 2020 Plan [Member]
Covered Shares (in shares)	375,000		385,000
Weighted- Average Exercise Price (in dollars per share)	$ 1.55		$ 1.55
Weighted- Average Remaining Contractual Term (Year)		2 years 1 month 6 days	3 years 1 month 6 days	4 years 1 month 6 days
Forfeited or expired, covered shares (in shares)		(20,000)	(10,000)
Covered Shares (in shares)	355,000	355,000	375,000	385,000
Weighted- Average Exercise Price (in dollars per share)	$ 1.55	$ 1.55	$ 1.55	$ 1.55
Exercisable, covered shares (in shares)	177,500	177,500
Exercisable, weighted-average exercise price (in dollars per share)	$ 1.55	$ 1.55
Exercisable, weighted average remaining contractual term (Year)		2 years 1 month 6 days
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period, Intrinsic Value	$ 0		$ 0

Note 3 - Supplemental Balance Sheet Information - Activity In Allowance For Credit Losses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Beginning balance in allowance for credit losses	$ 1,654	$ 564
Current provision for expected credit losses	261	1,269
Allowances associated with businesses sold	(281)	0
Write-offs charged against the allowance	(126)	(179)
Recoveries of amounts previously written off	(47)	0
Ending balance in allowance for credit losses	$ 1,461	$ 1,654

Note 2 - Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2023

Significant Accounting Policies [Text Block]

2. Summary of Significant Accounting Policies

Principles of Consolidation

Use of Estimates

Segment Reporting

Variable Interest Entities

Cash Equivalents

Concentration of Credit Risk

Revenue Recognition

Unbilled Accounts Receivable

Unbilled accounts receivable represents services performed but not billed and are included as accounts receivable.

Allowance for Credit Losses

Leases

Property and Equipment, Net

Internal Use Software

Impairment of Long-Lived Assets

Intangible Assets, Net

Goodwill

Treasury Stock

Noncontrolling Interest

Advertising and Promotional Expenses

Share-Based Compensation

Excess tax benefits are realized from the exercise of stock options and are reported as a financing cash inflow in the consolidated statement of cash flows.

Fair Value Measurements

●

Level 1 – Unadjusted quoted prices in active markets that are accessible at the measurement date for identical assets or liabilities;

●

Level 3 – Prices or valuation techniques where little or no market data is available that requires inputs significant to the fair value measurement and unobservable.

Income Taxes

Recently Adopted Accounting Pronouncements

Recently Issued Accounting Pronouncements Not Yet Adopted

Note 3 - Supplemental Balance Sheet Information - Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Property and equipment	$ 26,094	$ 25,078
Less accumulated depreciation and amortization	(23,223)	(21,817)
Property and equipment, net	2,871	3,261
Equipment [Member]
Property and equipment	5,062	5,109
Furniture and Fixtures [Member]
Property and equipment	2,330	2,319
Leaseholds and Leasehold Improvements [Member]
Property and equipment	366	352
Software Development [Member]
Property and equipment	$ 18,336	$ 17,298

Note 4 - Debt - Summary of Credit and Other Debt Facilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Balance	$ 17,530	$ 17,980
Balance outstanding	$ 310	$ 1,376
Investec Bank Ltd. [Member]
Interest Rate	11.75%	10.50%
Balance	$ 3,369	$ 1,700
Balance outstanding	$ 310	$ 1,376
North Mill Capital [Member]
Interest Rate	10.40%	5.25%
Balance	$ 12,475	$ 14,399
USA - Resource Plus Sellers, Short-term [Member]
Interest Rate	1.85%	1.85%
Balance	$ 1,120	$ 1,000
National Australia Bank [Member]
Interest Rate		10.60%
Balance	$ 0	$ 156
Industrial Bank [Member]
Interest Rate	3.56%	4.00%
Balance	$ 283	$ 435
Industrial Bank and Commercial Bank of China [Member]
Interest Rate	4.00%	4.15%
Balance	$ 283	$ 290

Note 3 - Supplemental Balance Sheet Information - Goodwill Rollforward (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Balance	$ 1,708	$ 4,166
Accumulated impairment losses	0	(2,458)
Change in goodwill due to impact of foreign currency	7
Sale of business	(333)
Balance	1,382	1,708
UNITED STATES
Balance	1,270	3,728
Accumulated impairment losses		(2,458)
Change in goodwill due to impact of foreign currency	7
Sale of business	(333)
Balance	944	1,270
Asia Pacific [Member]
Balance	0	0
Accumulated impairment losses	0	0
Change in goodwill due to impact of foreign currency	0
Balance	0	0
EMEA [Member]
Balance	438	438
Accumulated impairment losses	0	0
Balance	$ 438	$ 438

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

Note 1 - Nature of the Business

12 Months Ended

Dec. 31, 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. 

Consolidated Balance Sheets (Parentheticals) - $ / shares	Dec. 31, 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)	23,446,444	23,055,633
Common stock, shares outstanding (in shares)	23,446,444	23,055,633
Treasury stock, shares (in shares)	205,485	205,485
Series A Preferred Stock [Member]
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized (in shares)	2,445,598	2,445,598
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
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)	650,000	854,753
Preferred stock, shares outstanding (in shares)	650,000	854,753

Note 14 - Leases (Tables)

12 Months Ended

Dec. 31, 2023

Lease, Cost [Table Text Block]

		*Year Ended*		*Year Ended*
Lease Costs	*Classification*	*December 31, 2023*		*December 31, 2022*
Operating lease cost	Selling, General and Administrative Expense	$	875	$	470
Short-term lease cost	Selling, General and Administrative Expense		378		502
Variable costs (1)	Selling, General and Administrative Expense		-		20
Total lease cost		$	1,253	$	992

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

	*Year Ended*		*Year Ended*
	*December 31, 2023*		*December 31, 2022*
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows from operating leases	$	875	$	997

Right-of-use assets obtained in exchange for lease obligations
Operating leases	$	2,229	$	-

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

Leases	*December 31, 2023*			*December 31, 2022*
Assets:
Operating lease right-of-use assets	$	2,323		$	969
Liabilities:
Current portion of operating lease liabilities		1,163			363
Non-current portion of operating lease liabilities		1,160			606
Total operating lease liabilities	$	2,323		$	969

Weighted average remaining lease term - operating leases (in years)		2.64			2.04
Weighted average discount rate - operating leases		8.8	%		6.4	%

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

For the Year Ended December 31,	*Amount*
2024	$	1,315
2025		838
2026		188
2027		155
2028		112
Thereafter	5
Total future operating lease liability	$2,613
Less: present value discount	290
Present value of operating lease liabilities	$2,323

Note 3 - Supplemental Balance Sheet Information (Tables)

12 Months Ended

Dec. 31, 2023

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

	*December 31,*
Accounts receivable, net, consists of the following:	*2023*			*2022*
(in thousands)
Trade	$	51,567		$	53,658
Unbilled		6,537			10,436
Non-trade		3,133			1,274
Gross Accounts Receivable		61,237			65,368
Less allowance for credit losses		(1,461	)		(1,654	)
Accounts Receivable, net	$	59,776		$	63,714

Accounts Receivable, Allowance for Credit Loss [Table Text Block]

	*December 31,*
Activity in allowance for credit losses	*2023*			*2022*
(in thousands)
Beginning balance in allowance for credit losses	$	1,654		$	564
Current provision for expected credit losses		261			1,269
Allowances associated with businesses sold		(281	)		-
Write-offs charged against the allowance		(126	)		(179	)
Recoveries of amounts previously written off		(47	)		-
Ending balance in allowance for credit losses	$	1,461		$	1,654

Schedule Of Property Plant And Equipment [Table Text Block]

	*December 31,*
Property and equipment consist of the following:	*2023*			*2022*
(in thousands)
Equipment	$	5,062		$	5,109
Furniture and fixtures		2,330			2,319
Leasehold improvements		366			352
Capitalized software development costs		18,336			17,298
		26,094			25,078
Less accumulated depreciation and amortization		(23,223	)		(21,817	)
Property and equipment, net	$	2,871		$	3,261

Schedule of Goodwill [Table Text Block]

	*Americas*			*Asia-Pacific*		*EMEA*		*Total*
Goodwill
(in thousands)
Balance at January 1, 2022
Aggregate goodwill acquired	$	3,728		$	-	$	438	$	4,166
Accumulated impairment losses	$	(2,458	)	$	-	$	-	$	(2,458	)
Balance at December 31, 2022	$	1,270		$	-	$	438	$	1,708
Change in goodwill due to impact of foreign currency	$	7		$	-			$	7
Sale of business		(333	)		–		–		(333	)
Balance at December 31, 2023	$	944		$	-	$	438	$	1,382

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

	*December 31,*
Intangible assets consist of the following:	*2023*			*2022*
(in thousands)
Customer contracts and lists	$	3,011		$	3,543
Trade names		900			900
Patents		870			870
Non-compete		-			520
		4,781			5,833
Less accumulated amortization		(3,601	)		(3,793	)
Intangible assets, net	$	1,180		$	2,040

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

(in thousands)
Year	*Amount*
2024	$	172
2025		188
2026		188
2027		91
2028		36
Thereafter		504
Total	$	1,180

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

	*December 31,*
Accrued expenses and other current liabilities:	*2023*		*2022*
(in thousands)
Taxes payable	$	1,598	$	2,660
Accrued salaries and wages		9,206		9,327
Accrued accounting and legal expenses		1,018		2,186
Accrued third party labor		1,477		2,411
Other		1,975		3,677
Accrued expenses and other current liabilities	$	15,274	$	20,261

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 350
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-Section 55
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Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
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Note 3 - Supplemental Balance Sheet Information - Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Taxes payable	$ 1,598	$ 2,660
Accrued salaries and wages	9,206	9,327
Accrued accounting and legal expenses	1,018	2,186
Accrued third party labor	1,477	2,411
Other	1,975	3,677
Accrued expenses and other current liabilities	$ 15,274	$ 20,261

Note 5 - Income Taxes

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Text Block]

5. Income Taxes

Beginning in 2018, the Tax Cuts and Jobs Act (the "Act”) included two (2) new U.S. corporate tax provisions, the global intangible low-taxed income regime ("GILTI”) and the base-erosion and anti-abuse tax ("BEAT”). The GILTI provision requires the Company to include in its U.S. income tax return non-U.S. subsidiary earnings in excess of an allowable return on the non-U.S. subsidiary’s tangible assets. The Company has elected to treat GILTI as a period cost. The Company evaluated the GILTI provision resulting in a financial statement impact of approximately $0 and $0.3 million for the year ended December 31, 2023 and December 31, 2022 respectively. The Company is below the three-year average gross receipts threshold for BEAT to apply.

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

	*Year Ended December 31,*
	*2023*			*2022*
Domestic	$	(2,134	)	$	(4,079	)
Foreign		9,267			8,982
Total:	$	7,133		$	4,903

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

	*Year Ended December 31,*
	*2023*			*2022*
Current:
Federal	$	(54	)	$	24
Foreign		2,311			2,705
State		150			66

Deferred:
Federal		(145	)		(128	)
Foreign		91			317
State		4			(207	)
Net expense	$	2,357		$	2,777

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

	*Year Ended December 31,*
	*2023*			*Rate*			*2022*			*Rate*
Provision for income taxes at federal statutory rate	$	1,498			21.0	%	$	1,030			21.0	%
State income taxes, net of federal benefit		123			1.7	%		(125	)		(2.5	)%
Permanent differences		282			4.0	%		(19	)		(0.4	)%
Goodwill adjustment		-			-			517			10.5	%
Section 162(m) adjustment		55			0.8	%		-			-
Return to provision adjustment		(339	)		(4.8	)%		(223	)		(4.5	)%
Foreign tax rate differential		877			12.3	%		1,016			20.7	%
GILTI tax		-			-			323			6.6	%
Sale of membership interest		149			2.1	%		-			-
Change in valuation allowance		(268	)		(3.8	)%		308			6.3	%
Other		(20	)		(0.3	)%		(50	)		(1.1	)%
Net expense	$	2,357			33.0	%	$	2,777			56.6	%

In 2023, our effective income tax rate of 33.0% varied from the U.S. federal statutory rate of 21% primarily as a result of foreign rate differential, sale of membership interest disposition of National Merchandising Services, LLC, and permanent differences.

Deferred taxes consist of the following (in thousands):	*December 31,*
	*2023*			*2022*
Deferred tax assets:
Net operating loss carry forwards	$	2,270		$	2,627
Capital loss carry forwards		58			-
Federal Research and Development Credit		240			240
Foreign withholding tax		316			-
Deferred revenue		–			86
Accrued payroll		155			270
Outside basis in domestic partnership		–			16
Allowance for credit losses and other receivable		63			327
Share-based compensation expense		253			326
Business interest limitation		519			340
Operating lease liability		504			134
Capitalized software development costs		63			-
Other		1,371			739
Total deferred tax assets, gross		5,812			5,105
Valuation allowance		(242	)		(611	)
Total deferred tax assets		5,570			4,494

Deferred tax liabilities:
Goodwill & Intangible assets of subsidiaries		324			376
Capitalized software development costs		-			135
Right to Use Asset		504			134
Depreciation		55			83
Total deferred tax liabilities		883			728
Net deferred income taxes	$	4,687		$	3,766

As of December 31, 2023, the Company’s deferred tax assets were primarily the result of U.S. Net Operating Loss ("NOL”) and Brazil NOL. The Company has gross U.S. Federal NOL carryforwards of $5.0 million and tax effected amount of $1.1 million. Of the $1.1 million U.S. Federal NOL carryforward, approximately $0.6 million has no expiration date, and the remaining balance, if unused, will expire in years 2027 through 2031. The Company has a U.S. State NOL deferred tax asset of $0.1 million of varying expiration dates from 2024 to 2041. The Company has gross $0.3 million of US Capital Loss carryforwards with expiration date of 2028. The tax effected amount of US Capital Loss carryforward is $0.1 million. The Company has $0.2 million US Research and Development credits with expiration dates ranging 2031 to 2035. The Company has additional gross NOL carryforwards of $1.7 million in Brazil, all of which has no expiration date. The tax effected amount of the Brazil NOL carryforwards is $0.6 million. The Company has additional gross NOL carryforwards of $1.0 million in China, and $1.1 million in Mexico with expiration dates beginning in 2028, and 2033, respectively. The tax effected amounts of China, and Mexico NOL carryforwards are $0.2 million, and $0.3 million respectively.

Management assesses the available positive and negative evidence to estimate if sufficient future taxable income will be generated to use the existing net deferred tax assets. U.S.-based net deferred tax assets are approximately $2.3 million. Management continues to monitor its operating performance and currently believes that the achievement of the required future taxable income necessary to realize these deferred assets is more likely than not. Key considerations in this assessment include our expectation of continued improvements in U.S. operating results and the period of time available to generate future taxable income. For Brazil, and Mexico losses it is expected to be more likely than not that there will be sufficient taxable income to utilize the losses in future years. For China management does not expect its more likely than not deferred tax assets can be realized and therefore a full valuation allowance is recorded with respect to these jurisdictions.

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

	*Year Ended December 31,*
	*2023*		*2022*
Beginning balance	$	46	$	42
Additions based on tax positions related to the current year		8		4
Removal for tax provisions of prior years		-		–
Ending balance	$	54	$	46

The provision for income taxes includes the impact of uncertain tax position reserves and changes to reserves that are considered appropriate. As of December 31, 2023, included in the balance of uncertain tax position reserves are $0.05 million of reserves that, if recognized, would affect the effective rate of income from continuing operations. Interest and penalties that the tax law requires to be paid on the underpayment of taxes should be accrued on the difference between the amount claimed or expected to be claimed on the return and the tax benefit recognized in the financial statements. The Company's policy is to record this interest and penalties as additional tax expense. We accrued penalties of $1 thousand and interest of $.4 thousand during 2023 and in total, as of December 31, 2023 recognized a liability related to the uncertain tax position reserves noted above for penalties of $15 thousand and interest of $17 thousand. During 2022, we accrued penalties of $.8 thousand and interest of $.3 thousand and in total, as of December 31, 2022, recognized a liability of penalties of $14 thousand and interest of $16 thousand. Management does not expect in the next 12 months that the uncertain tax position reserves will significantly increase or decrease. Consistent with that expectation, interest and penalties related to the uncertain tax position reserve should not significantly increase.

Details of the Company's tax reserves at December 31, 2023 are outlined in the table below (in thousands):

	*Taxes*		*Interest*		*Penalty*		*Total Tax Liability*
Domestic
State	$	54	$	17	$	15	$	86
Federal		–		–		–		–
International		–		–		–		–
Total reserve	$	54	$	17	$	15	$	86

In management's view, the Company's tax reserves at December 31, 2023 and 2022, for potential domestic state tax liabilities were sufficient. The Company has evaluated the tax liabilities of its international subsidiaries and does not believe a reserve is necessary at this time.

SPAR and its subsidiaries file numerous consolidated, combined and separate company income tax returns in the U.S. Federal jurisdiction and in many U.S. states and foreign jurisdictions. With few exceptions, SPAR is subject to U.S. Federal, state and local income tax examinations for the years 2020 through the present. Foreign entities are subject to tax audits that vary based on jurisdiction. However, tax authorities have the ability to review years prior to the position taken by the Company to the extent that SPAR utilized tax attributes carried forward from those prior years.

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

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Note 13 - Earnings Per Share (Details Textual)	12 Months Ended
Note 13 - Earnings Per Share (Details Textual)	Dec. 31, 2022 shares
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	1,753,100
Restricted Stock Units (RSUs) [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	38,675
Series B Convertible Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	854,753

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

12 Months Ended

Dec. 31, 2023

Dec. 31, 2022

$ 3,205

$ 2,964

Related Party [Member]

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

5,943

9,878

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

^[1]

2,316

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

^[1]

1,382

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

623

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

693

National Remodel and Setup Services [Member] | Related Party [Member]

266

Consulting and Administrative Services, RJ Holdings [Member] | Related Party [Member]

^[2]

5,173

8,565

Office Lease Expenses (RJ Holdings) [Member] | Related Party [Member]

^[3]

472

477

Consulting and Administrative Fees (SPARFACTS) [Member] | Related Party [Member]

^[3]

248

Other [Member] | Related Party [Member]

^[3]

112

431

^[3]

$ 178

$ 157

[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
[2]	Represent loans from the local investors into the Company's subsidiaries (representing their proportionate share of working capital loans). The loans have no payment terms and are due on demand.
[3]	These expenses are reflected in "Selling, general, and administrative expense" expense in the consolidated statements of operations and comprehensive (loss) income

Note 7 - Common Stock

12 Months Ended

Dec. 31, 2023

Common Stock [Text Block]

7. Common Stock

As of December 31, 2023, the Corporation's certificate of incorporation authorized the Corporation 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 Corporation's common stock are subject to and qualified by the rights, powers and preferences of the holders of the Corporation's Series B convertible preferred stock. Each share of the Corporation's common stock are entitled to one vote on all matters submitted to a vote of the Corporation's stockholders. Holders of the Corporation's common stock are entitled to receive dividends as may be declared by the Corporation's board of directors (the "Board"), if any, subject to the preferential dividend rights of the Corporation'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 Corporation to repurchase up to 500,000 shares of the Corporation's common stock pursuant to the 2022 Stock Repurchase Program (the "2022 Stock Repurchase Program"), which ended May 2023. During the year ended December 31, 2022, there were 151,156 shares of common stock repurchased for $187,427 under the 2022 Stock Repurchase Program. There were no share repurchases that were significantly in excess of the current market price at time of repurchase.

Note 9 - Retirement Plans (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Defined Benefit Plan, Plan Assets, Contributions by Employer	$ 0.1	$ 0.1

Note 12 - Segment Information - Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Assets	$ 90,281	$ 94,598
Americas [Member]
Assets	71,372	75,440
Asia Pacific [Member]
Assets	13,361	5,952
EMEA [Member]
Assets	$ 5,548	$ 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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Document And Entity Information - USD ($)	12 Months Ended
Document And Entity Information - USD ($)	Dec. 31, 2023	Mar. 15, 2024
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	FY
Document Fiscal Year Focus	2023
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 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
Title of 12(b) Security	Common Stock, par value $.01 per share
Trading Symbol	SGRP
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
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
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Public Float	$ 7,145,820
Entity Common Stock, Shares Outstanding		24,215,959
Auditor Firm ID	243
Auditor Name	BDO USA, P.C.
Auditor Location	Troy, Michigan

Note 12 - Segment Information (Tables)

12 Months Ended

Dec. 31, 2023

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

(in Thousands)		Year Ended December 31,
	*2023*			*2022*
Net revenues
Americas	$	203,705		$	198,581
Asia - Pacific		24,480			26,009
EMEA		34,562			36,678
Total Net revenues	$	262,747		$	261,268

Operating Income (loss)
Americas	$	7,240		$	4,103
Asia - Pacific		(599	)		(1,621	)
EMEA		2,757			2,904
Total Operating Income (loss)	$	9,398		$	5,386

Interest expense
Americas	$	1,388		$	675
Asia - Pacific		122			39
EMEA		409			251
Total Interest expense	$	1,919		$	965

Other expense (income), net
Americas	$	1,070		$	(38	)
Asia - Pacific		(759	)		(62	)
EMEA		35			(382	)
Total Other expense (income), net	$	346		$	(482	)

Income before income tax expense
Americas	$	4,304		$	3,466
Asia - Pacific		236			(1,598	)
EMEA		2,593			3,035
Total Income before income tax expense	$	7,133		$	4,903

Income tax expense
Americas	$	1,543		$	1,949
Asia - Pacific		62			(18	)
EMEA		752			846
Total Income tax expense	$	2,357		$	2,777

Net income
Americas	$	3,236		$	1,517
Asia - Pacific		(24	)		(1,580	)
EMEA		1,564			2,189
Total Net income	$	4,776		$	2,126

Net income (loss) attributable to non-controlling interest
Americas	$	(492	)	$	1,857
Asia - Pacific		33			(650	)
EMEA		1,333			1,651
Total Net income (loss) attributable to non-controlling interest	$	874		$	2,858

Net Income (loss) attributable to SPAR Group, Inc.
Americas	$	3,729		$	(340	)
Asia - Pacific		(57	)		(930	)
EMEA		230			538
Total Net Income (loss) attributable to SPAR Group, Inc.	$	3,902		$	(732	)

Depreciation and amortization:
Americas	$	1,737		$	1,821
Asia - Pacific		94			104
EMEA		170			108
Total Depreciation and amortization:	$	2,001		$	2,033

Impairment of goodwill
Americas	$	-		$	2,458
Asia - Pacific		-			-
EMEA		-			-
Total Impairment of goodwill	$	-		$	2,458

Capital expenditures:
Americas	$	1,077		$	1,805
Asia - Pacific		71			20
EMEA		101			100
Total Capital expenditures:	$	1,249		$	1,925

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

	*December 31,*
	*2023*		*2022*
Assets:
Americas	$	71,372	$	75,440
Asia - Pacific		13,361		5,952
EMEA		5,548		13,206
Total assets	$	90,281	$	94,598

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

	*Year Ended December 31,*
	*2023*					*2022*
Net international revenue:			% of consolidated net revenue					% of consolidated net revenue

United States	$	104,647		39.8	%	$	112,327		43.0	%
Brazil		74,873		28.5			68,301		26.1	%
South Africa		34,562		13.2			36,678		14.0
Mexico		11,691		4.4			9,706		3.7
China		10,167		3.9			10,931		4.2
Japan		6,256		2.4			7,133		2.7
India		6,148		2.3			6,276		2.4
Canada		12,494		4.8			8,247		3.2
Australia		1,909		0.7			1,669		0.6
Total net international revenue	$	262,747		100.0	%	$	261,268		100.0	%

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

(in thousands)		Year Ended December 31,
	*2023*		*2022*
Long lived assets:
Americas	$	4,585	$	4,605
Asia - Pacific		1,015		1,244
EMEA		745		315
Total long lived assets	$	6,345	$	6,164

Note 8 - Preferred Stock

12 Months Ended

Dec. 31, 2023

Preferred Stock [Text Block]

8. Preferred Stock

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

In January 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 previous Series A convertible preferred stock designation was cancelled and withdrawn. As a result, all 3,000,000 shares of the previously authorized Series A convertible preferred stock were returned to the Corporation's authorized "blank check” preferred stock. There were no shares of Series A convertible preferred stock outstanding at the time of the cancellation.

Subsequent to filing the Certificate of Elimination, in January 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 in January 2022. The Preferred Designation 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.

The Series B convertible preferred stock do not carry any voting or dividend rights and upon vesting converted into the Corporation's common stock at a ratio of 1-to-1.5. See Note 10. The holders of the Series B convertible preferred stock had a liquidation preference over the Corporation's common stock and voted 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 Corporation's common stock.

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 10.

During the year ended December 31, 2022, 1,145,247 shares of Series B convertible preferred stock converted to 1,717,870 shares of the Corporation's common stock. As of the year ended December 31, 2022, 854,753 shares of Series B convertible preferred stock were outstanding, which upon vesting would automatically convert into 1,282,129 shares of the Corporation's common stock.

During the year ended December 31, 2023, all of the remaining 854,753 shares of Series B convertible preferred stock vested and automatically became convertible into 1,282,129 shares of the Corporation's common stock of which 307,129 shares of the Corporation's Common Stock were issued prior to December 31, 2023. However, at December 31, 2023, 975,000 shares of SGRP Common Stock were in the process of being issued and the remaining shares of Series B Preferred Stock were in the process of being returned and cancelled.

Once the shares of Series B Preferred Stock are fully retired, SGRP may change or cancel the authorized Series B Preferred Stock, and to the extent it reduces such authorization without issuance, it can create other series of Preferred Stock with potentially different dividends, preferences and other terms.

Note 4 - Debt (Details Textual) ¥ in Millions, R 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 ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2023 ZAR (R)	Nov. 30, 2023 CNY (¥)	Feb. 01, 2023 CAD ($)	Dec. 31, 2022 USD ($)	Jul. 01, 2022 CAD ($)	Dec. 31, 2021 CNY (¥)	Jan. 09, 2018 USD ($)
Long-Term Debt, Current Maturities						$ 17,530,000				$ 17,980,000
Resource Plus Acquisition Note [Member]
Debt Instrument, Interest Rate, Stated Percentage						1.85%	1.85%
Debt Instrument, Face Amount													$ 2,700,000
Long-Term Debt, Current Maturities						$ 1,100,000
Industrial Bank and Commercial Bank of China [Member] \| SPAR China [Member]
Debt Instrument, Face Amount \| ¥								¥ 2				¥ 2
Investec Bank Ltd. [Member] \| SGRP Meridian [Member]
Debt Instrument, Interest Rate, Stated Percentage						11.75%	11.75%
Debt Instrument, Face Amount \| R							R 105
Revolving Credit Facility [Member] \| North Mill, LLC [Member]
Debt Related Commitment Fees and Debt Issuance Costs		$ 28,000
Loans Payable, Current						$ 11,900,000
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	$ 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	$ 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
NM Note [Member] \| North Mill, LLC [Member]
Debt Instrument, Interest Rate, Stated Percentage						10.40%	10.40%
Long-Term Debt						$ 12,500,000
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						$ 600,000
NM Notes Commencing on 10 October 2022 [Member] \| North Mill, LLC [Member]
Debt Instrument, Fee Amount	$ 200,000	$ 100,000
Debt Instrument, Facility Fee for Any Advances Other Than Under Revolving Credit Faculty, Percentage	0.80%	0.80%
Debt Instrument, Fee for Each Incremental 1 Million Increase in Loan Balance in Excess of $21 Million	$ 15,000	$ 15,000

Note 11 - Share Based Compensation - Restricted Stock Activity (Details) - Restricted Stock [Member] - The 2018 Plan [Member] - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Unvested shares (in shares)	38,675	138,090
Weighted-Average Grant Date Fair Value per Share, Unvested (in dollars per share)	$ 1.81	$ 1.85
Vested shares (in shares)	(100,337)	(99,415)
Weighted-Average Grant Date Fair Value per Share, Vested (in dollars per share)	$ 1.2	$ 1.86
Granted shares (in shares)	304,513
Weighted-Average Grant Date Fair Value per Share, Granted (in dollars per share)	$ 1.16
Forfeited shares (in shares)	(16,575)
Weighted-Average Grant Date Fair Value per Share, Forefeited (in dollars per share)	$ 1.81
Unvested shares (in shares)	226,276	38,675
Weighted-Average Grant Date Fair Value per Share, Unvested (in dollars per share)	$ 1.19	$ 1.81

Note 3 - Supplemental Balance Sheet Information

12 Months Ended

Dec. 31, 2023

Supplemental Balance Sheet Disclosures [Text Block]

3. Supplemental Balance Sheet Information

	*December 31,*
Accounts receivable, net, consists of the following:	*2023*			*2022*
(in thousands)
Trade	$	51,567		$	53,658
Unbilled		6,537			10,436
Non-trade		3,133			1,274
Gross Accounts Receivable		61,237			65,368
Less allowance for credit losses		(1,461	)		(1,654	)
Accounts Receivable, net	$	59,776		$	63,714

	*December 31,*
Activity in allowance for credit losses	*2023*			*2022*
(in thousands)
Beginning balance in allowance for credit losses	$	1,654		$	564
Current provision for expected credit losses		261			1,269
Allowances associated with businesses sold		(281	)		-
Write-offs charged against the allowance		(126	)		(179	)
Recoveries of amounts previously written off		(47	)		-
Ending balance in allowance for credit losses	$	1,461		$	1,654

	*December 31,*
Property and equipment consist of the following:	*2023*			*2022*
(in thousands)
Equipment	$	5,062		$	5,109
Furniture and fixtures		2,330			2,319
Leasehold improvements		366			352
Capitalized software development costs		18,336			17,298
		26,094			25,078
Less accumulated depreciation and amortization		(23,223	)		(21,817	)
Property and equipment, net	$	2,871		$	3,261

Depreciation expense (including amortization of internal use software and intangible assets as described below) was $2.0 million and $2.0 million for the years ended December 31, 2023 and 2022, respectively. The Company capitalized $1.0 million and $1.5 million of costs related to internal use software in the years ended December 31, 2023 and 2022, respectively. The Company recognized approximately $1.1 million and $1.2 million of amortization expense related to internal use software for the years ended December 31, 2023 and 2022, respectively.

	*Americas*			*Asia-Pacific*		*EMEA*		*Total*
Goodwill
(in thousands)
Balance at January 1, 2022
Aggregate goodwill acquired	$	3,728		$	-	$	438	$	4,166
Accumulated impairment losses	$	(2,458	)	$	-	$	-	$	(2,458	)
Balance at December 31, 2022	$	1,270		$	-	$	438	$	1,708
Change in goodwill due to impact of foreign currency	$	7		$	-			$	7
Sale of business		(333	)		–		–		(333	)
Balance at December 31, 2023	$	944		$	-	$	438	$	1,382

Goodwill is generally deductible for tax purposes, except for the portion related to purchase accounting step-up goodwill. For the years ended December 31, 2023 and 2022, impairment losses of goodwill were $0 million and $2.5 million, respectively.

Goodwill Impairment of Resource Plus of North Florida, Inc.

The Company acquired Resource Plus of North Florida, Inc. ("Resource Plus”) in 2018 as a joint venture partnership and owns 51% of the Resource Plus business. At the time of the acquisition, the Company recorded $2.0 million of goodwill. Due to the loss of a significant customer, during the year ended December 31, 2022, Resource Plus did not meet original forecast and reduced forecasts. The Company tested recorded goodwill for impairment using a combination of discounted cash flow and guideline public company methodologies.

Key assumptions include management's estimates of forecasted revenue and forecasted cash flows. 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 the Company to make assumptions and estimates regarding its 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. The Company’s expectations also include certain assumptions that could be negatively impacted if the Company is unable to meet its cost expectations in relation to inflation. If current expectations of future growth rates and margins are not met, if market factors outside of the Company’s control, such as discount rates, income tax rates, foreign currency exchange rates, inflation, or any other factors, change, or if management’s expectations or plans otherwise change, including updates to the Company’s long-term operating plans, then one or more of our reporting units might become impaired in the future.

The impairment test indicated the goodwill of Resource Plus was fully impaired and the Company recorded an impairment loss of $2.0 million during the year ended December 31, 2022.

Goodwill Impairment ofSPAR TODOPROMO, SAPI, de CV

The Company acquired SPAR TODOPROMO, SAPI, de CV ("SPAR Mexico”) in 2011 as a joint venture partnership and currently owns 51% of the SPAR Mexico business. At time of acquisition, the Company recorded $0.5 million of goodwill. During year ended December 31, 2022, SPAR Mexico did not meet original forecasts due to labor law changes in Mexico. The Company tested recorded goodwill for impairment using a combination of discounted cash flow and guideline public company methodologies. The impairment test indicated that the goodwill of SPAR Mexico was fully impaired and the Company recorded an impairment loss of $0.5 million during the year ended December 31, 2022.

Intangible Assets

	*December 31,*
Intangible assets consist of the following:	*2023*			*2022*
(in thousands)
Customer contracts and lists	$	3,011		$	3,543
Trade names		900			900
Patents		870			870
Non-compete		-			520
		4,781			5,833
Less accumulated amortization		(3,601	)		(3,793	)
Intangible assets, net	$	1,180		$	2,040

The decline in gross intangible assets of $1.1 million is due to the sale of NMS and Australia. Please see note 10. Related Party Transactions for more information.

The Company is amortizing its intangible assets over lives ranging from 5 to 25 years. Amortization expense for the years ended December 31, 2023 and 2022 was approximately $0.4 and $0.4, respectively.

The annual amortization for each of the following years succeeding December 31, 2023 is summarized as follows (in thousands):

(in thousands)
Year	*Amount*
2024	$	172
2025		188
2026		188
2027		91
2028		36
Thereafter		504
Total	$	1,180

	*December 31,*
Accrued expenses and other current liabilities:	*2023*		*2022*
(in thousands)
Taxes payable	$	1,598	$	2,660
Accrued salaries and wages		9,206		9,327
Accrued accounting and legal expenses		1,018		2,186
Accrued third party labor		1,477		2,411
Other		1,975		3,677
Accrued expenses and other current liabilities	$	15,274	$	20,261

Note 12 - Segment Information

12 Months Ended

Dec. 31, 2023

Segment Reporting Disclosure [Text Block]

12. Segment Information

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

The Company provides similar merchandising and marketing services throughout the world, operating within three reportable geographic segments. The Company evaluates those segments to improve its administration and operational and strategic focuses, and it tracks and reports certain financial information separately for each of those segments. The Company measures the performance of its segments and subsidiaries using the same metrics. The primary measurement utilized by management is operating profits, historically the key indicator of long-term growth and profitability, as the Company may reinvest the operating profits of each of its international subsidiaries in its local markets in an effort to improve market share and continue expansion efforts.

(in Thousands)		Year Ended December 31,
	*2023*			*2022*
Net revenues
Americas	$	203,705		$	198,581
Asia - Pacific		24,480			26,009
EMEA		34,562			36,678
Total Net revenues	$	262,747		$	261,268

Operating Income (loss)
Americas	$	7,240		$	4,103
Asia - Pacific		(599	)		(1,621	)
EMEA		2,757			2,904
Total Operating Income (loss)	$	9,398		$	5,386

Interest expense
Americas	$	1,388		$	675
Asia - Pacific		122			39
EMEA		409			251
Total Interest expense	$	1,919		$	965

Other expense (income), net
Americas	$	1,070		$	(38	)
Asia - Pacific		(759	)		(62	)
EMEA		35			(382	)
Total Other expense (income), net	$	346		$	(482	)

Income before income tax expense
Americas	$	4,304		$	3,466
Asia - Pacific		236			(1,598	)
EMEA		2,593			3,035
Total Income before income tax expense	$	7,133		$	4,903

Income tax expense
Americas	$	1,543		$	1,949
Asia - Pacific		62			(18	)
EMEA		752			846
Total Income tax expense	$	2,357		$	2,777

Net income
Americas	$	3,236		$	1,517
Asia - Pacific		(24	)		(1,580	)
EMEA		1,564			2,189
Total Net income	$	4,776		$	2,126

Net income (loss) attributable to non-controlling interest
Americas	$	(492	)	$	1,857
Asia - Pacific		33			(650	)
EMEA		1,333			1,651
Total Net income (loss) attributable to non-controlling interest	$	874		$	2,858

Net Income (loss) attributable to SPAR Group, Inc.
Americas	$	3,729		$	(340	)
Asia - Pacific		(57	)		(930	)
EMEA		230			538
Total Net Income (loss) attributable to SPAR Group, Inc.	$	3,902		$	(732	)

Depreciation and amortization:
Americas	$	1,737		$	1,821
Asia - Pacific		94			104
EMEA		170			108
Total Depreciation and amortization:	$	2,001		$	2,033

Impairment of goodwill
Americas	$	-		$	2,458
Asia - Pacific		-			-
EMEA		-			-
Total Impairment of goodwill	$	-		$	2,458

Capital expenditures:
Americas	$	1,077		$	1,805
Asia - Pacific		71			20
EMEA		101			100
Total Capital expenditures:	$	1,249		$	1,925

There were no inter-segment sales for 2023 or 2022.

	*December 31,*
	*2023*		*2022*
Assets:
Americas	$	71,372	$	75,440
Asia - Pacific		13,361		5,952
EMEA		5,548		13,206
Total assets	$	90,281	$	94,598

Geographic Data (in thousands)

	*Year Ended December 31,*
	*2023*					*2022*
Net international revenue:			% of consolidated net revenue					% of consolidated net revenue

United States	$	104,647		39.8	%	$	112,327		43.0	%
Brazil		74,873		28.5			68,301		26.1	%
South Africa		34,562		13.2			36,678		14.0
Mexico		11,691		4.4			9,706		3.7
China		10,167		3.9			10,931		4.2
Japan		6,256		2.4			7,133		2.7
India		6,148		2.3			6,276		2.4
Canada		12,494		4.8			8,247		3.2
Australia		1,909		0.7			1,669		0.6
Total net international revenue	$	262,747		100.0	%	$	261,268		100.0	%

(in thousands)		Year Ended December 31,
	*2023*		*2022*
Long lived assets:
Americas	$	4,585	$	4,605
Asia - Pacific		1,015		1,244
EMEA		745		315
Total long lived assets	$	6,345	$	6,164

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
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Note 11 - Share-based Compensation

12 Months Ended

Dec. 31, 2023

Share-Based Payment Arrangement [Text Block]

11. Share Based Compensation

As of December 31, 2023, the Company has outstanding stock options and unvested restricted stock units granted under its 2008 Stock Compensation Plan, 2018 Stock Compensation Plan, 2020 Stock Compensation Plan and 2021 Stock Compensation Plan, which generally permitted stock-based awards under terms determined by the Company’s board of directors. Stock options and RSUs generally provided for vesting over service periods of one to four years, with option exercise prices generally equal to fair market value on the date of grant. As of December 31, 2023, no further shares were available under these plans for future awards. The Company also granted stock options and restricted stock units as inducements under contracts with selected executives.

Stock options

2008 Plan Summary

2008 Plan Stock option award activity for the years ended December 31, 2023 and 2022 is summarized below for the periods presented:

						*Weighted-*
				*Weighted-*		*Average*		*Aggregate*
				*Average*		*Remaining*		*Intrinsic*
				*Exercise*		*Contractual*		*Value*
Option Awards	*Shares*			*Price*		*Term (Years)*		*(thousands)*
Outstanding at January 1, 2022		691,162		$	1.53		2.60	$	72
Granted		–			–		–		–
Exercised / cancelled		(57,500	)		1.07		–		10
Forfeited or expired		(120,562	)		–		–		–
Outstanding at December 31, 2022		513,100			1.63		2.16		68
Granted		–			–
Exercised / cancelled		–			–
Forfeited or expired		(291,100	)		2.10
Outstanding at December 31, 2023	$	222,000		$	1.01		3.27	$	12
Exercisable at December 31, 2023		222,000		$	1.01		3.27	$	12

The Company recognized no stock-based compensation expense relating to stock option awards during the years ended December 31, 2023 and 2022.

2018 Plan Summary

2018 Plan Stock option award activity for the years ended December 31, 2023 and 2022 are summarized below:

Weighted-

Average

Aggregate

Average

Remaining

Intrinsic

Exercise

Contractual

Value

Option Awards

Shares

Price

Term (Years)

(thousands)

Outstanding at January 1, 2022

160,000

$0.93

6.82

$31

Granted

–

Exercised/cancelled

(12,500

)

0.76

–

Forfeited or expired

(2,500

)

–

Outstanding at December 31, 2022

145,000

$0.94

5.79

$52

Granted

–

Exercised

–

Forfeited or expired

–

Outstanding at December 31, 2023

145,000

$0.94

4.79

$26

Exercisable at December 31, 2023

145,000

$0.94

4.79

$26

No stock options were granted in 2023 under the 2018 Plan. The total intrinsic value of stock options awards exercised during the year ended December 31, 2023 and 2022 was $0 and $8,000, respectively.

The Company recognized $1,000 and $6,000 in stock-based compensation expense relating to stock option awards during the years ended December 31, 2023 and 2022, respectively. The recognized tax benefit on stock-based compensation expense related to stock options during the years ended December 31, 2023 and 2022 was approximately $0 and $2,000, respectively.

As of December 31, 2023, there was no unrecognized stock-based compensation expense related to stock options granted under the 2018 Plan.

2020 Plan Summary

2020 Plan Stock option award activity for the years ended December 31, 2023 and 2022 are summarized below:

Weighted-

Average

Aggregate

Average

Remaining

Intrinsic

Exercise

Contractual

Value

Option Awards

Shares

Price

Term (Years)

(thousands)

Outstanding at January 1, 2022

385,000

$1.55

4.10

Granted

–

Exercised/cancelled

–

Forfeited or expired

(10,000

)

–

Outstanding at December 31, 2022

375,000

$1.55

3.10

Granted

–

Exercised

–

Forfeited or expired

(20,000

)

–

Outstanding at December 31, 2023

355,000

$1.55

2.10

Exercisable at December 31, 2023

177,500

$1.55

2.10

No stock options were granted in 2023 under the 2020 Plan. The total intrinsic value of stock option awards exercised during the years ended December 31, 2023 and 2022 was $0.

The Company recognized $47,000 and $58,000 in stock-based compensation expense relating to stock option awards during the years ended December 31, 2023 and 2022, respectively. The recognized tax benefit on stock-based compensation expense related to stock options during the years ended December 31, 2023 and 2022 was approximately $12,000 and $15,000, respectively.

As of December 31, 2023, total unrecognized stock-based compensation expense related to stock options was $58,000. This expense is expected to be recognized over a weighted average period of approximately 1.1 years.

CFO Inducement Plan Summary

CFO Inducement Plan Stock option award activity for the years ended December 31, 2023 and 2022 are summarized below:

						Weighted-
				*Weighted-*		*Average*		*Aggregate*
				*Average*		*Remaining*		*Intrinsic*
				*Exercise*		*Contractual*		*Value*
Option Awards	*Shares*			*Price*		*Term (Years)*		(thousands)
Outstanding at January 1, 2022		150,000			0.85		8.67		57
Granted		–			–		–		–
Exercised/cancelled		(50,000	)		0.85		–		–
Forfeited or expired		–			–		–		–
Outstanding at December 31, 2022		100,000		$	0.85		7.67	$	45
Granted
Exercised
Forfeited or expired		(100,000	)	$	0.85		–		–
Outstanding at December 31, 2023	$	-		$	-	$	-	$	-
Exercisable at December 31, 2023	$	-		$	-	$	-	$	-

No stock options were granted in 2023 under the CFO Inducement Plan. The total intrinsic value of stock option awards exercised during the years ended December 31, 2023 and 2022 was $0 and $45,000.

The Company recognized a benefit of $6,000 and expense of $19,000 relating to stock option awards during the years ended December 31, 2023 and 2022, respectively. The recognized tax benefit on stock-based compensation expense related to stock options during the years ended December 31, 2023 and 2022 was approximately $0 and $5,000 respectively.

As of December 31, 2023, there was no unrecognized share-based compensation expense related to stock options granted under the CFO Inducement Plan.

CEO Inducement Plan Summary

CEO Inducement Plan stock option award activity for the years ended December 31, 2023 and 2022 are summarized below:

Weighted-

Weighted-

Average

Aggregate

Average

Remaining

Intrinsic

Exercise

Contractual

Value

Option Awards

Shares

Price

Term (Years)

(thousands)

Outstanding at January 1, 2022

630,000

1.90

9.15

Granted

–

Exercised/cancelled

–

Forfeited or expired

–

Outstanding at December 31, 2022

630,000

1.90

8.15

Granted

–

Exercised

–

Forfeited or expired

–

Outstanding at December 31, 2023

630,000

1.90

7.15

Exercisable at December 31, 2023

630,000

1.90

7.15

No stock options were granted in 2023 under the CEO Inducement Plan. The total intrinsic value of stock option awards exercised during the years ended December 31, 2023 and 2022 was $0.

The Company recognized $0 and $85,000 in stock-based compensation expense relating to stock option awards during the years ended December 31, 2023 and 2022, respectively. The recognized tax benefit on stock-based compensation expense related to stock options during the years ended December 31, 2023 and 2022, was $0 and $21,000, respectively.

As of December 31, 2023, there was no unrecognized share-based compensation expense related to stock options granted under the CEO Inducement Plan.

Restricted Stock Units

The following table summarizes the activity for Restricted Stock Unit (RSU) awards during the years ended December 31, 2023 and 2022

				*Weighted-*
				*Average*
				*Grant Date*
				*Fair Value*
	*Shares*			*per Share*
Unvested at January 1, 2022		138,090		$	1.85
Granted		–			–
Vested		(99,415	)		1.86
Forfeited		–			–
Unvested at December 31, 2022		38,675		$	1.81
Granted		304,513			1.16
Vested		(100,337	)		1.20
Forfeited		(16,575	)		1.81
Unvested at December 31, 2023		226,276		$	1.19

During the years ended December 31, 2023 and 2022, the Company recognized approximately $235,000 and $101,000, respectively, of stock-based compensation expense related to RSUs. During the years ended December 31, 2023 and 2022, the total fair value of RSUs vested was $104,000 and $120,000, respectively. As of December 31, 2023, total unrecognized stock-based compensation expense related to unvested RSUs awards was $78,000, which is expected to be recognized over a weighted average period of approximately 0.3 years.

Phantom Stock Awards

See Note 10, Related Party Transactions for a description of the Company’s phantom stock awards.

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Assets
Cash and cash equivalents	$ 10,719	$ 9,345
Accounts receivable, net	59,776	63,714
Prepaid expenses and other current assets	5,614	7,861
Total current assets	76,109	80,920
Property and equipment, net	2,871	3,261
Operating lease right-of-use assets	2,323	969
Goodwill	1,382	1,708
Intangible assets, net	1,180	2,040
Deferred income taxes	4,687	3,766
Other assets	1,729	1,934
Total assets	90,281	94,598
Liabilities and equity
Accrued expenses and other current liabilities	15,274	20,261
Customer incentives and deposits	1,905	2,399
Lines of credit and short-term loans	17,530	17,980
Current portion of operating lease liabilities	1,163	363
Total current liabilities	48,565	54,555
Operating lease liabilities, less current portion	1,160	606
Long-term debt	310	1,376
Total liabilities	50,035	56,537
Commitments and contingencies – See Note 6
Equity:
Common stock, $.01 par value: Authorized shares – 47,000,000 Issued and outstanding shares – 23,446,444 at December 31, 2023 and 23,055,633 at December 31, 2022	232	229
Treasury stock, at cost 205,485 shares at December 31, 2023 and 205,485 Shares at December 31, 2022	(285)	(285)
Additional paid-in capital	21,004	20,708
Accumulated other comprehensive loss	(3,341)	(4,941)
Retained earnings	10,609	6,707
Total SPAR Group, Inc. equity	28,226	22,427
Non-controlling interest	12,020	15,634
Total equity	40,246	38,061
Total liabilities and equity	90,281	94,598
Series A Preferred Stock [Member]
Equity:
Preferred stock	0	0
Series B Preferred Stock [Member]
Equity:
Preferred stock	7	9
Nonrelated Parties [Member]
Liabilities and equity
Accounts payable	9,488	10,588
Related Parties [Member]
Liabilities and equity
Accounts payable	$ 3,205	$ 2,964

Note 13 - Earnings Per Share (Tables)

12 Months Ended

Dec. 31, 2023

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

	*Year Ended December 31,*
	*2023*		*2022*
Numerator:
Net income attributable to SPAR Group, Inc.	$	3,902	$	(732	)

Denominator:
Shares used in basic net income per share calculation		23,333		22,110
Effect of diluted securities:
Stock options and unvested restricted shares		147		–
Convertible Series B Preferred Stock		975		–
Shares used in diluted net income per share calculations		24,455		22,110

Basic net income (loss) per common share:	$	0.17	$	(0.03	)
Diluted net income (loss) per common share:	$	0.16	$	(0.03	)

Note 3 - Supplemental Balance Sheet Information - Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Intangible assets	$ 4,781	$ 5,833
Less accumulated amortization	(3,601)	(3,793)
Intangible assets, net	1,180	2,040
Customer Contracts And Lists [Member]
Intangible assets	3,011	3,543
Trade Names [Member]
Intangible assets	900	900
Patents [Member]
Intangible assets	870	870
Noncompete Agreements [Member]
Intangible assets	$ 0	$ 520

Note 13 - Earnings Per Share

12 Months Ended

Dec. 31, 2023

Earnings Per Share [Text Block]

13. Earnings Per Share

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

	*Year Ended December 31,*
	*2023*		*2022*
Numerator:
Net income attributable to SPAR Group, Inc.	$	3,902	$	(732	)

Denominator:
Shares used in basic net income per share calculation		23,333		22,110
Effect of diluted securities:
Stock options and unvested restricted shares		147		–
Convertible Series B Preferred Stock		975		–
Shares used in diluted net income per share calculations		24,455		22,110

Basic net income (loss) per common share:	$	0.17	$	(0.03	)
Diluted net income (loss) per common share:	$	0.16	$	(0.03	)

The Company excluded 1,753,100 stock options, 38,675 RSUs and 854,753 shares of Series B convertible preferred stock, from the computation of diluted net loss per share for the year ended December 31, 2022 because including them would have had an anti-dilutive effect.

Note 5 - Income Taxes - Tax Reserves (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Taxes	$ 54	$ 46	$ 42
Unrecognized Tax Benefits, Interest on Income Taxes Accrued	17		$ 16
Unrecognized Tax Benefits, Income Tax Penalties Accrued	15	$ 14
Total Tax Liability	86
State and Local Jurisdiction [Member]
Taxes	54
Unrecognized Tax Benefits, Interest on Income Taxes Accrued	17
Unrecognized Tax Benefits, Income Tax Penalties Accrued	15
Total Tax Liability	86
Domestic Tax Authority [Member]
Taxes	0
Unrecognized Tax Benefits, Interest on Income Taxes Accrued	0
Unrecognized Tax Benefits, Income Tax Penalties Accrued	0
Total Tax Liability	0
Foreign Tax Authority [Member]
Taxes	0
Unrecognized Tax Benefits, Interest on Income Taxes Accrued	0
Unrecognized Tax Benefits, Income Tax Penalties Accrued	0
Total Tax Liability	$ 0

Note 9 - Retirement Plans

12 Months Ended

Dec. 31, 2023

Retirement Benefits [Text Block]

9. Retirement Plans

The Company has a 401(k) Profit Sharing Plan covering substantially all eligible domestic employees. The Company made discretionary contributions of $0.1 million and $0.1 million for the years ended December 31, 2023 and 2022, respectively.

The entire disclosure for retirement benefits.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Note 12 - Segment Information - Long Lived Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Long lived assets	$ 6,345	$ 6,164
Americas [Member]
Long lived assets	4,585	4,605
Asia Pacific [Member]
Long lived assets	1,015	1,244
EMEA [Member]
Long lived assets	$ 745	$ 315

Note 12 - Segment Information - Geographic Data (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Net revenues	$ 262,747	$ 261,268
Geographic Concentration Risk [Member] \| Revenue Benchmark [Member]
Percent of consolidated net revenue	100.00%	100.00%
UNITED STATES
Net revenues	$ 104,647	$ 112,327
UNITED STATES \| Geographic Concentration Risk [Member] \| Revenue Benchmark [Member]
Percent of consolidated net revenue	39.80%	43.00%
BRAZIL
Net revenues	$ 74,873	$ 68,301
BRAZIL \| Geographic Concentration Risk [Member] \| Revenue Benchmark [Member]
Percent of consolidated net revenue	28.50%	26.10%
SOUTH AFRICA
Net revenues	$ 34,562	$ 36,678
SOUTH AFRICA \| Geographic Concentration Risk [Member] \| Revenue Benchmark [Member]
Percent of consolidated net revenue	13.20%	14.00%
MEXICO
Net revenues	$ 11,691	$ 9,706
MEXICO \| Geographic Concentration Risk [Member] \| Revenue Benchmark [Member]
Percent of consolidated net revenue	4.40%	3.70%
CHINA
Net revenues	$ 10,167	$ 10,931
CHINA \| Geographic Concentration Risk [Member] \| Revenue Benchmark [Member]
Percent of consolidated net revenue	3.90%	4.20%
JAPAN
Net revenues	$ 6,256	$ 7,133
JAPAN \| Geographic Concentration Risk [Member] \| Revenue Benchmark [Member]
Percent of consolidated net revenue	2.40%	2.70%
INDIA
Net revenues	$ 6,148	$ 6,276
INDIA \| Geographic Concentration Risk [Member] \| Revenue Benchmark [Member]
Percent of consolidated net revenue	2.30%	2.40%
CANADA
Net revenues	$ 12,494	$ 8,247
CANADA \| Geographic Concentration Risk [Member] \| Revenue Benchmark [Member]
Percent of consolidated net revenue	4.80%	3.20%
AUSTRALIA
Net revenues	$ 1,909	$ 1,669
AUSTRALIA \| Geographic Concentration Risk [Member] \| Revenue Benchmark [Member]
Percent of consolidated net revenue	0.70%	0.60%

Note 13 - Earnings Per Share - Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Net income attributable to SPAR Group, Inc.	$ 3,902	$ (732)
Shares used in basic net income per share calculation (in shares)	23,333
Stock options and unvested restricted shares (in shares)	147
Convertible Series B Preferred Stock (in shares)	975
Weighted average common shares – diluted (in shares)	24,455	22,110
Basic earnings (loss) per common share attributable to SPAR Group, Inc. (in dollars per share)	$ 0.17	$ (0.03)
Diluted earnings (loss) per common share attributable to SPAR Group, Inc. (in dollars per share)	$ 0.16	$ (0.03)

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

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Reference 36: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 1A
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482790/220-10-45-1A

Reference 37: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 1B
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482790/220-10-45-1B

Reference 38: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(20))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2

Reference 39: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 942
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(22))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1

Note 5 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

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

	*Year Ended December 31,*
	*2023*			*2022*
Domestic	$	(2,134	)	$	(4,079	)
Foreign		9,267			8,982
Total:	$	7,133		$	4,903

	*Year Ended December 31,*
	*2023*			*2022*
Current:
Federal	$	(54	)	$	24
Foreign		2,311			2,705
State		150			66

Deferred:
Federal		(145	)		(128	)
Foreign		91			317
State		4			(207	)
Net expense	$	2,357		$	2,777

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

	*Year Ended December 31,*
	*2023*			*Rate*			*2022*			*Rate*
Provision for income taxes at federal statutory rate	$	1,498			21.0	%	$	1,030			21.0	%
State income taxes, net of federal benefit		123			1.7	%		(125	)		(2.5	)%
Permanent differences		282			4.0	%		(19	)		(0.4	)%
Goodwill adjustment		-			-			517			10.5	%
Section 162(m) adjustment		55			0.8	%		-			-
Return to provision adjustment		(339	)		(4.8	)%		(223	)		(4.5	)%
Foreign tax rate differential		877			12.3	%		1,016			20.7	%
GILTI tax		-			-			323			6.6	%
Sale of membership interest		149			2.1	%		-			-
Change in valuation allowance		(268	)		(3.8	)%		308			6.3	%
Other		(20	)		(0.3	)%		(50	)		(1.1	)%
Net expense	$	2,357			33.0	%	$	2,777			56.6	%

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

Deferred taxes consist of the following (in thousands):	*December 31,*
	*2023*			*2022*
Deferred tax assets:
Net operating loss carry forwards	$	2,270		$	2,627
Capital loss carry forwards		58			-
Federal Research and Development Credit		240			240
Foreign withholding tax		316			-
Deferred revenue		–			86
Accrued payroll		155			270
Outside basis in domestic partnership		–			16
Allowance for credit losses and other receivable		63			327
Share-based compensation expense		253			326
Business interest limitation		519			340
Operating lease liability		504			134
Capitalized software development costs		63			-
Other		1,371			739
Total deferred tax assets, gross		5,812			5,105
Valuation allowance		(242	)		(611	)
Total deferred tax assets		5,570			4,494

Deferred tax liabilities:
Goodwill & Intangible assets of subsidiaries		324			376
Capitalized software development costs		-			135
Right to Use Asset		504			134
Depreciation		55			83
Total deferred tax liabilities		883			728
Net deferred income taxes	$	4,687		$	3,766

Summary of Income Tax Contingencies [Table Text Block]

	*Year Ended December 31,*
	*2023*		*2022*
Beginning balance	$	46	$	42
Additions based on tax positions related to the current year		8		4
Removal for tax provisions of prior years		-		–
Ending balance	$	54	$	46

Schedule Of Tax Reserves [Table Text Block]

	*Taxes*		*Interest*		*Penalty*		*Total Tax Liability*
Domestic
State	$	54	$	17	$	15	$	86
Federal		–		–		–		–
International		–		–		–		–
Total reserve	$	54	$	17	$	15	$	86

Note 12 - Segment Information - Segment Reporting Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Revenue:	$ 262,747	$ 261,268
Operating income (loss):	9,398	5,386
Interest expense (income):	1,919	965
Other expense (income), net:	346	(482)
Income before income tax expense:	7,133	4,903
Income tax expense:	2,357	2,777
Net income (loss):	4,776	2,126
Net income attributable to non-controlling interest:	(874)	(2,858)
Net income attributable to non-controlling interest:	874	2,858
Net (loss) income attributable to SPAR Group, Inc.:	3,902	(732)
Depreciation and amortization:	2,001	2,033
Impairment of goodwill	0	2,458
Capital expenditures	1,249	1,925
Capital expenditures	1,249	1,925
Americas [Member]
Revenue:	203,705	198,581
Operating income (loss):	7,240	4,103
Interest expense (income):	1,388	675
Other expense (income), net:	1,070	(38)
Income before income tax expense:	4,304	3,466
Income tax expense:	1,543	1,949
Net income (loss):	3,236	1,517
Net income attributable to non-controlling interest:	(492)	1,857
Net income attributable to non-controlling interest:	492	(1,857)
Net (loss) income attributable to SPAR Group, Inc.:	3,729	(340)
Depreciation and amortization:	1,737	1,821
Impairment of goodwill	0	2,458
Capital expenditures	1,077	1,805
Capital expenditures	1,077	1,805
Asia Pacific [Member]
Revenue:	24,480	26,009
Operating income (loss):	(599)	(1,621)
Interest expense (income):	122	39
Other expense (income), net:	(759)	(62)
Income before income tax expense:	236	(1,598)
Income tax expense:	62	(18)
Net income (loss):	(24)	(1,580)
Net income attributable to non-controlling interest:	33	(650)
Net income attributable to non-controlling interest:	(33)	650
Net (loss) income attributable to SPAR Group, Inc.:	(57)	(930)
Depreciation and amortization:	94	104
Impairment of goodwill	0	(0)
Capital expenditures	71	20
Capital expenditures	71	20
EMEA [Member]
Revenue:	34,562	36,678
Operating income (loss):	2,757	2,904
Interest expense (income):	409	251
Other expense (income), net:	35	(382)
Income before income tax expense:	2,593	3,035
Income tax expense:	752	846
Net income (loss):	1,564	2,189
Net income attributable to non-controlling interest:	1,333	1,651
Net income attributable to non-controlling interest:	(1,333)	(1,651)
Net (loss) income attributable to SPAR Group, Inc.:	230	538
Depreciation and amortization:	170	108
Impairment of goodwill	0	(0)
Capital expenditures	101	100
Capital expenditures	$ 101	$ 100

Consolidated Statements of Operations and Comprehensive (Loss) Income - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Net revenues	$ 262,747	$ 261,268
Related Party - Cost of revenues	5,197	8,804
Cost of revenues	202,070	201,452
Gross profit	55,480	51,012
Selling, general and administrative expense	43,673	41,135
Loss on sale of business	408	0
Depreciation and amortization	2,001	2,033
Impairment of goodwill	0	2,458
Operating income	9,398	5,386
Interest expense	1,919	965
Other expense (income), net	346	(482)
Income before income tax expense	7,133	4,903
Income tax expense	2,357	2,777
Net income	4,776	2,126
Net income attributable to non-controlling interest	(874)	(2,858)
Net Income (loss) attributable to SPAR Group, Inc.	$ 3,902	$ (732)
Basic earnings (loss) per common share attributable to SPAR Group, Inc. (in dollars per share)	$ 0.17	$ (0.03)
Diluted earnings (loss) per common share attributable to SPAR Group, Inc. (in dollars per share)	$ 0.16	$ (0.03)
Weighted average common shares – basic (in shares)	23,333	22,110
Weighted average common shares – diluted (in shares)	24,455	22,110
Net income	$ 4,776	$ 2,126
Other comprehensive (loss):
Foreign currency translation adjustments	1,283	(391)
Comprehensive income	6,059	1,735
Comprehensive income attributable to non-controlling interest	(317)	(2,380)
Comprehensive income (loss) attributable to SPAR Group, Inc.	$ 5,742	$ (645)

Note 7 - Common Stock (Details Textual) - USD ($)	12 Months Ended
Note 7 - Common Stock (Details Textual) - USD ($)	Dec. 31, 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	$ 0
Treasury Stock, Value, Acquired, Cost Method		$ 181,000
The 2022 Stock Repurchase Program [Member]
Stock Repurchase Program, Number of Shares Authorized to be Repurchased (in shares)			500,000
Treasury Stock, Shares, Acquired (in shares)		151,156
Treasury Stock, Value, Acquired, Cost Method		$ 187,427

Note 15 - Subsequent Events

12 Months Ended

Dec. 31, 2023