0001437749-26-010508 | 10-K | XBRL Viewer

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Note 4 - Debt - Unused Availability (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Unused Availability	$ 13,935	$ 13,310
United States / Canada [Member]
Unused Availability	$ 13,935	$ 13,310

Insider Trading Policies and Procedures	12 Months Ended
Insider Trading Policies and Procedures	Dec. 31, 2025
Insider Trading Policies and Procedures [Line Items]
Insider Trading Policies and Procedures Adopted [Flag]	true

Insider Trading Arrangements	3 Months Ended	12 Months Ended
Insider Trading Arrangements	Dec. 31, 2025	Dec. 31, 2025
Trading Arrangements, by Individual [Table]
Material Terms of Trading Arrangement [Text Block]		*Item 9B.* Other Information** a. During the fourth quarter of 2025, none of our directors or executive officers adopted or terminated any “Rule 10b5-1 trading arrangement” or “non-Rule 10b5-1 trading arrangement” (as each term is defined in Item 408(a) of Regulation S-K). b. As previously disclosed in the Current Report on Form 8-K filed with the U.S. SEC on March 19, 2026, SPAR Marketing Force, Inc. ("SMF"), a wholly owned subsidiary of the Company, issued a Senior Unsecured Promissory Note (the "Original Note") to PC Group, Inc. ("PC Group") evidencing a $4,000,000 unsecured loan arrangement. On March 27, 2026, SMF issued an Amended and Restated Senior Unsecured Promissory Note (the "New Note") to PC Group, which amends, restates and replaces, in its entirety, the Original Note. The New Note has substantially identical terms and conditions to the Original Note, except as follows: (a) the New Note is effective as of March 17, 2026 (the "Effective Date"); (b) at the maturity date of the New Note, $800,000, subject to adjustment as described in the New Note, will be credited against the outstanding loan amount; and (c) SMF will be required to make cash payments to maintain the value of the equity consideration issued pursuant to the New Note, up to a maximum of $800,000, if (x) the Company issues or sells common stock (or convertible equity securities) at a price below $0.80 per share and (y) on each anniversary of the Effective Date, if on such date the Company's common stock is trading at less than $0.80 per share. The foregoing description of the New Note does not purport to be complete and is qualified in its entirety by the terms and conditions of the New Note, which is filed as Exhibits 10.77, to this Annual Report on Form 10-K and incorporated herein by reference.
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 12 - Segment Information - Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Assets	$ 44,059	$ 56,431
UNITED STATES
Assets	38,482	53,767
CANADA
Assets	$ 5,577	$ 2,664

- Definition

Amount of asset recognized for present right to economic benefit.

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+ Details

Note 14 - Leases - Maturity of Lease Liability (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
2026	$ 1,084
2027	1,201
2028	1,039
2029	950
2030	977
Thereafter	1,094
Total future operating lease liability	6,345
Less: present value discount	(1,307)
Present value of operating lease liabilities	$ 5,038	$ 629

Note 5 - Income Taxes (Details Textual) - USD ($)	12 Months Ended
Note 5 - Income Taxes (Details Textual) - USD ($)	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Deferred Tax Assets, Operating Loss Carryforwards, State and Local	$ 400,000
Deferred Tax Assets, Valuation Allowance	7,622,000	$ (0)	$ (0)
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	160,000
Unrecognized Tax Benefits, Income Tax Penalties Expense	600	800
Unrecognized Tax Benefits, Interest on Income Taxes Expense	3,000	3,000
Unrecognized Tax Benefits, Income Tax Penalties Accrued	16,000	16,000
Unrecognized Tax Benefits, Interest on Income Taxes Accrued	23,000	$ 20,000
Domestic Tax Jurisdiction [Member] \| Internal Revenue Service (IRS) [Member]
Operating Loss Carryforwards	20,600,000
Deferred Tax Assets, Operating Loss Carryforwards, Domestic	4,300,000
Operating Loss Carryforwards, Not Subject to Expiration	20,000,000
Operating Loss Carryforwards, Subject to Expiration	600,000
Domestic Tax Jurisdiction [Member] \| Internal Revenue Service (IRS) [Member] \| Research Tax Credit Carryforward [Member]
Tax Credit Carryforward, Amount	200,000
Foreign Tax Jurisdiction [Member] \| Internal Revenue Service (IRS) [Member] \| Research Tax Credit Carryforward [Member]
Tax Credit Carryforward, Amount	$ 800,000

Note 4 - Debt

12 Months Ended

Dec. 31, 2025

Notes to Financial Statements

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.

On October 9, 2025, the NM Loan Parties and NM executed and delivered an Eighth Modification Agreement, effective immediately (the "Eight Modification Agreement"), pursuant to which the NM Loan Parties and NM agreed to and extend the NM Credit Facility from October 9, 2025 to October 10, 2027, to increase the amount of the US Revolving Credit Facility to $30.0 million, and increase the Canada Revolving Credit Facility to $6.0 million. In addition, the Eight Modification Agreement increased the cap on unbilled accounts in the borrowing base for SMF to $15.0 million from $7.0 million and increased the cap on eligible unbilled accounts in the Canadian Borrower's borrowing base to $2.0 million (from the prior cap of CDN$800,000). The Eighth Modification Agreement also converted the balance to USD from CAD and modified the minimum interest charges payable under the Canadian Revolving Credit Facility, which are now based on a minimum outstanding balance of $1.0 million (increased from $0.5 million).

To evidence the increase in the US Revolving Credit Facility, SMF executed and delivered to NM a $30 million Sixth Amended and Restated Revolving Credit Master Promissory Note (the "Restated US Note"), which amends, restates, supersedes and replaces the prior US$ note. To evidence the increase in the Canadian Revolving Credit Facility, SCC executed and delivered to NM a $6 million Fifth Amended and Restated Revolving Credit Master Promissory Note (the "Restated Canadian Note"), which amends, restates, supersedes and replaces the prior CDN$ note.

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 one quarter percentage points (1.25%,) 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 US facility, for the year commencing on October 10, 2025, 0.60% of the applicable US Benchmark Advance Amount ($24.0 million), with an additional $6,000 charged at the first occurrence of each $1.0 million increment above the benchmark (up to the US advance limit) and (ii) for the Canadian Facility for the year commencing on October 10, 2025, 0.60% calculated on $2.0 million, and thereafter on the Canadian Benchmark Advance Amount ($2.0 million), with an additional $6,000 charged at the first occurrence of each $1.0 million increment above the benchmark (up to the Canadian advance limit).

As of December 31, 2025, the aggregate interest rate was 8.00% per annum and the aggregate outstanding loan balance was approximately $20.4 million, which is included within lines of credit and short-term loans in the 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 $17.3 million; and (ii) the outstanding loan balance under the Canada Revolving Credit Facility was approximately $3.1 million.

The NM Credit Facility contains certain financial and other restrictive covenants and also limits certain expenditures by the NM Loan Parties, including maintaining a positive trailing EBITDA for each the NM Borrowers (i.e., SMF and SCC) and imposes limits on all of the NM Loan Parties (including SGRP) on non-ordinary course payments and transactions, incurring or guaranteeing indebtedness, increases in executive, officer or director compensation, capital expenditures and certain other investments. The NM Loan Parties were in compliance with such covenants as of December 31, 2025. 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 meaning 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) SPAR Group International, Inc., (vii) NMS Retail Services, ULC (viii) BDA Resources, LLC, (ix) SPAR, Inc., (x) SPAR NMS Holdings, Inc,. (xi) SPAR Merchandising & Assembly, Inc. (xii) SPAR Field Administration, Inc., (xiii) each other subsidiary formed outside of the United States or Canada; and (xiv) any other entity in which any such subsidiary is a partner, joint venture or other equity investor.

Resource Plus – Seller Notes

On April 18, 2024, the Company entered into a Securities Purchase Agreement to buy from Mr. Richard Justus the remaining minority joint venture interests of Resource Plus and its sister companies, Mobex of North Florida, Inc., and Leasex, LLC. Based on the terms set in the original joint venture agreement, the Company will pay a total of $3.0 million in annual payments over a five-year period. $0.25 million was paid within the five business days of closing, and the remaining $2.75 million will be paid pursuant to a Secured Promissory Note. The agreement resulted in the termination of all relevant shareholder and operating agreements, although specific confidentiality obligations remain effective for three years post-closing and specific mutual releases were provided. The purchase was closed and completed on May 1, 2024. As of December 31, 2025, $1.0 million has been paid and the remaining $2.0 million Promissory Note is outstanding and is reported on the balance sheet (net of discount) in current portion of long-term debt and long-term debt, net of current portion.

Summary of the Company’s lines of credit (dollars in thousands):

	*Interest Rate as of*			*Balance as of*		*Interest Rate as of*			*Balance as of*
	*December 31, 2025*			*December 31, 2025*		*December 31, 2024*			*December 31, 2024*
USA / Canada North Mill Capital		8.00	%		20,442		9.40	%		16,082
Total				$	20,442				$	16,082

The effective interest rate on these instruments is not materially different from the stated rate.

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

	*December 31, 2025*		*December 31, 2024*
Unused Availability:
United States / Canada		13,935		13,310
Total Unused Availability	$	13,935	$	13,310

Summary of the Company's Seller Notes (dollars in thousands):

	*Interest Rate*			*Balance*		*Interest Rate*			*Balance*
	*as of*			*as of*		*as of*			*as of*
	*December 31, 2025*			*December 31, 2025*		*December 31, 2024*			*December 31, 2024*
USA - Resource Plus Seller Notes (Current)		4.30	%		500		4.30	%		500
USA - Resource Plus Seller Notes (Long-term)		4.30	%		1,284		4.30	%		1,722
				$	1,784				$	2,222

- Definition

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

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+ Details

Note 15 - Subsequent Events

12 Months Ended

Dec. 31, 2025

Notes to Financial Statements

Subsequent Events [Text Block]

15. Subsequent Events

Unsecured Loan Agreement and Share Grant

On March 13, 2026, the Company entered into a $4,000,000 unsecured loan agreement (the "Loan") with PC Group, Inc (“PC Group”). The Loan bears interest at a fixed rate of 8% per annum, with interest-only payments required monthly for a term of 36 months.

The Loan provides for a staggered funding schedule as follows:

●

Initial Drawdown: $3,000,000 was drawn by the Company on March 16, 2026.

●

Additional Drawdown: The remaining $1,000,000 is available for drawdown in July 2026.

In connection with the Loan, the Company granted PC Group 1,000,000 shares of the Company’s common stock at a deemed value of $0.80 per share, totaling $800,000. Under the terms of the agreement, this $800,000 deemed value will be applied as a reduction to the final principal payoff amount due at the end of the 36-month term.

The Company has evaluated all subsequent events through March 31, 2026, the date the consolidated financial statements were available to be issued, noting no additional events occurring subsequent to December 31, 2025, that require consideration as adjustments to or disclosures in the consolidated financial statement.

Note 10 - Related Party Transactions (Tables)

12 Months Ended

Dec. 31, 2025

Notes Tables

	Year Ended December 31,
	2025		2024
Services provided by affiliates:
Advertising and promotional materials (Qantm Creative) (1)	$	229	$	-
Office lease expenses (RJ Holdings) (1)		-		4
Consulting and administrative services (RJ Holdings) (1)		-		161
Other (1)		-		50
Total services provided by affiliates	$	229	$	215

Note 3 - Supplemental Balance Sheet Information - Annual Amortization Expense (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
2026, annual amortization	$ 133
2027, annual amortization	36
2028, annual amortization	36
2029, annual amortization	36
2030, annual amortization	36
Thereafter, annual amortization	432
Total, annual amortization	$ 709	$ 841

Note 2 - Summary of Significant Accounting Policies (Details Textual)	3 Months Ended	9 Months Ended	12 Months Ended
	Dec. 31, 2025 USD ($)	Sep. 30, 2025	Dec. 31, 2025 USD ($)	Dec. 31, 2024 USD ($)
Number of Reportable Segments	2	1	2	3
Cash Equivalents, at Carrying Value	$ 0		$ 0	$ 0
Revenue from Contract with Customer, Including Assessed Tax			136,104,000	163,629,000
Advertising Expense			258,301	41,352
Restructuring Charges			4,765,000	$ 0
Other Current Liabilities [Member]
Restructuring Reserve, Current	$ 400,000		400,000
Employee Severance [Member]
Restructuring Charges			4,200,000
Employee Relocation [Member]
Restructuring Charges			$ 600,000
Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)	3 years		3 years
Minimum [Member] \| Furniture and Fixtures [Member]
Property, Plant and Equipment, Useful Life (Year)	3 years		3 years
Minimum [Member] \| Software and Software Development Costs [Member]
Property, Plant and Equipment, Useful Life (Year)	3 years		3 years
Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)	7 years		7 years
Maximum [Member] \| Furniture and Fixtures [Member]
Property, Plant and Equipment, Useful Life (Year)	7 years		7 years
Maximum [Member] \| Software and Software Development Costs [Member]
Property, Plant and Equipment, Useful Life (Year)	5 years		5 years
Customer Concentration Risk [Member] \| Revenue Benchmark [Member]
Number of Major Customers			2	1
Customer Concentration Risk [Member] \| Revenue Benchmark [Member] \| Client One [Member]
Concentration Risk, Percentage			16.80%
Revenue from Contract with Customer, Including Assessed Tax			$ 22,800,000
Customer Concentration Risk [Member] \| Revenue Benchmark [Member] \| Client Two [Member]
Concentration Risk, Percentage			10.80%
Revenue from Contract with Customer, Including Assessed Tax			$ 14,700,000
Customer Concentration Risk [Member] \| Revenue Benchmark [Member] \| One Client [Member]
Concentration Risk, Percentage				10.50%
Revenue from Contract with Customer, Including Assessed Tax				$ 17,300,000
Customer Concentration Risk [Member] \| Accounts Receivable [Member]
Number of Major Customers			0	0

Note 3 - Supplemental Balance Sheet Information - Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Property and equipment	$ 26,890	$ 24,002
Property and equipment	26,890	24,002
Less accumulated depreciation and amortization	(23,289)	(21,987)
Property and equipment, net	3,601	2,015
Equipment [Member]
Property and equipment	3,904	4,060
Property and equipment	3,904	4,060
Furniture and Fixtures [Member]
Property and equipment	1,027	591
Property and equipment	1,027	591
Leaseholds and Leasehold Improvements [Member]
Property and equipment	538	384
Property and equipment	538	384
Software Development [Member]
Property and equipment	21,329	18,967
Property and equipment	21,329	18,967
Software and Software Development Costs [Member]
Property and equipment	92	0
Property and equipment	$ 92	$ 0

Note 3 - Supplemental Balance Sheet Information - Summary of Discontinued Operations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Gain on disposal of business	$ 0	$ (2,536)
Income tax expense	$ (0)	1,074
Brazil Joint Venture [Member]
Net revenues		33,185
Cost of revenues		28,325
Gross Profit		4,860
Selling, general, and administrative expenses		3,385
Gain on disposal of business		1,188
Depreciation and amortization		63
Income from operations before tax		224
Income tax expense		1,074
Interest expense		31
Loss from discontinued operations, net of tax		$ (881)

Note 3 - Supplemental Balance Sheet Information (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Depreciation, Depletion and Amortization, Nonproduction	$ 1,634	$ 1,553
Capitalized Software Costs [Member]
Capitalized Computer Software, Gross	2,400	1,000
Capitalized Computer Software, Amortization	1,400	1,300
Customer Contracts And Lists [Member]
Amortization of Intangible Assets	$ 100	$ 200
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

- Definition

The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets.

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+ Details

Cybersecurity Risk Management and Strategy Disclosure

12 Months Ended

Dec. 31, 2025

Cybersecurity Risk Management, Strategy, and Governance [Line Items]

Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]

Item 1C. Cybersecurity

SPAR Group Inc. recognizes the increased cybersecurity threats and sophisticated, targeted computer crime and the risk it poses to our operations. We rely on information technology and data to operate our business and develop, market and deliver our products and services to our customers.

Our cybersecurity risk management program is led by our Chief Technology Officer (“CTO”), who is directly responsible for establishing cybersecurity strategies and structures and managing ongoing cybersecurity risk management activities. Our CTO is part of the executive management team, and updates our CEO and executive management periodically on the cybersecurity enhancement and the development and implementation of our roadmap.

We have strategically embedded cybersecurity risk management within an enterprise-wide framework, ensuring that it permeates across various facets of our operations. This integrated approach encompasses administrative protocols, operational strategies, organizational structures, physical safeguards, and technical measures, all tailored to align with the scope and nature of our business.

Cybersecurity Risk Management and Strategy

We believe this integrated approach allows cybersecurity considerations to be an integral part of our decision-making processes. Our day-to-day cybersecurity work is led by our CTO and a managed services provider with expertise in mitigating cyber risk. The CTO works closely with our executive management to continuously evaluate and address cybersecurity risks in alignment with our business and operational needs.

Cybersecurity risks related to our business, technical operations, privacy and compliance issues are identified and addressed through a combination of third-party assessments, internal audit, IT security, governance, risk and compliance reviews. To defend, detect and respond to cybersecurity incidents, we, among other things:

●

Proactively review threat intelligence and other information obtained from governmental, public or private sources,

●

Perform network vulnerability scans, cyber-hygiene assessments, and continually evaluate and address perceived gaps,

●

Conduct companywide cyber awareness training and on-going new employee cyber training,

●

Deploy a wide array of industry leading 3rd party solutions to continuously monitor network and endpoints,

●

On-going testing and evaluation of backup processes,

●

Perform disaster recovery tabletop exercises to assess readiness for possible events.

As noted, to operate our business, we utilize certain third-party service providers to perform a variety of functions and provide certain security-related services, such as outsourced business critical functions, professional services, SaaS platforms, managed services, cloud-based infrastructure, data center facilities, content delivery to customers, encryption and authentication technology, corporate productivity services, and other functions; as well as third parties that assist us to identify, assess and manage cybersecurity risks, including professional services firms, threat intelligence service providers, cybersecurity software providers, penetration testing firms and other vendors that help to identify, assess or manage cybersecurity risks.

In addition, we have implemented an incident response and breach management plan which has four overarching and interconnected stages:

●

Detection of a security incident,

●

Identification and containment,

●

Response, eradication and recovery,

●

Post-incident analysis and future preparations.

The plan also provides the process and workflow of communication for escalation of incidents to executive leadership to determine incident classification, impact severity, and if and what further actions are warranted. Incident responses are overseen by leaders from our internal Information Technology organization and third party managed services provider.

Cybersecurity Risk Management Processes Integrated [Flag]

true

Cybersecurity Risk Management Processes Integrated [Text Block]

Cybersecurity Risk Management Third Party Engaged [Flag]

true

Cybersecurity Risk Third Party Oversight and Identification Processes [Flag]

true

Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag]

false

Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Text Block]

Cybersecurity Risk Board of Directors Oversight [Text Block]

Cybersecurity Governance

Cybersecurity holds a significant role within our risk management procedures and remains a focal point for our Board and management. Under the Board's oversight of general risk identification and management activities, the Audit Committee monitors cybersecurity risks. Committee members engage in comprehensive discussions with management regarding these risks, as well as the measures taken to safeguard the Company's information systems and security, along with reviewing management's steps towards data privacy protection. Additionally, the Audit Committee receives annual cybersecurity updates from senior management, covering both existing and emerging risks, management's responses and mitigation efforts, any cybersecurity or data privacy incidents, and the status of key information security initiatives. Furthermore, our Board members regularly hold informal discussions with management about cybersecurity news events and any updates to our cybersecurity risk management and strategy programs.

Our third party managed services providers offer insights and guidance to our Software, Infrastructure Engineering, and Executive teams. With backgrounds spanning: information technology, security, systems, programming, and corporate strategy, their team is equipped to oversee prevention, detection, mitigation, and remediation of cybersecurity incidents. They actively engage in managing our cybersecurity risk processes, including participating in our incident response plan, and regularly report relevant matters to the Chief Technology Officer and the Audit Committee.

We carry insurance that provides protection against the potential losses arising from a cybersecurity incident. However, there is no assurance that our insurance coverage will cover, or be sufficient to cover, all losses or claims that may result from a cybersecurity incident.

Last year

During the last fiscal year, 2025, the Company did not encounter any material cybersecurity incidents, nor did it incur any notable expenses as a result.

Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block]

Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block]

Cybersecurity Risk Role of Management [Text Block]

Cybersecurity Risk Management Positions or Committees Responsible [Flag]

true

Cybersecurity Risk Management Positions or Committees Responsible [Text Block]

Cybersecurity Risk Management Expertise of Management Responsible [Text Block]

Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block]

Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag]

true

Note 12 - Segment Information (Tables)

12 Months Ended

Dec. 31, 2025

Notes Tables

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


	*Year Ended December 31, 2025*
(in thousands)	*U.S.*		*Canada*		*Total*

Net revenues	$	122,053	$	14,051	$	136,104
Cost of revenue		104,482		9,929		114,411
Segment gross profit		17,571		4,122		21,693

Reconciling items (income) expense:
Selling, general, and administrative expense					$	32,197
Restructuring costs and severance						4,765
Depreciation and amortization						1,634
Interest expense						2,415
Other expenses, net						1,235
Loss before income tax expense					$	(20,553	)

	*Year Ended December 31, 2024*
(in thousands)	US		*Canada*		*Total*

Net revenues	$	117,507	$	14,305	$	131,812
Other net revenues (a)						31,817
Consolidated net revenues						163,629
Cost of revenue		93,397		9,848
Segment gross profit		24,109		4,457		60,384

Reconciling items (income) expense:
Other cost of revenue (a)					$	26,787
Selling, general, and administrative expense						33,880
Gain on sale of business						(2,536	)
Depreciation and amortization						1,553
Interest expense						2,191
Other expenses, net						171
Loss before income tax expense					$	(1,662	)
(a) Other net revenues and other cost of revenue includes all international operations that were sold in 2024 that did not qualify for discontinued operation presentation.

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

	*December 31,*
(in thousands)	*2025*		*2024*
Assets:
United States	$	38,482	$	53,767
Canada		5,577		2,664
Total assets	$	44,059	$	56,431

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

	*Year Ended December 31,*
	*2025*					*2024*
(in thousands)			*% of consolidated net revenue*					*% of consolidated net revenue*
Net revenue:
United States	$	122,053		89.7	%	$	117,507		71.8	%
Canada		14,051		10.3	%		14,305		8.7	%
South Africa		-		-			8,277		5.1	%
Mexico		-		-			12,235		7.5	%
China		-		-			2,698		1.6	%
Japan		-		-			3,778		2.3	%
India		-		-			4,829		3.0	%
Total net revenue	$	136,104		100.0	%	$	163,629		100.0	%

Note 3 - Supplemental Balance Sheet Information - Goodwill Rollforward (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2025
Aggregate goodwill acquired	$ 1,294
Sale of business	(438)
Goodwill	856	$ 856
Americas [Member]
Aggregate goodwill acquired	856
Sale of business	0
Goodwill	856	856
All Others [Member]
Aggregate goodwill acquired	438
Sale of business	(438)
Goodwill	$ 0	$ 0

- Definition

Amount, after accumulated impairment loss, of asset representing future economic benefit arising from other asset acquired in business combination or from joint venture formation or both, that is not individually identified and separately recognized.

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+ Details

Note 4 - Debt - Summary of Credit and Other Debt Facilities (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Balance	$ 20,442	$ 16,082
USA - Resource Plus Seller Notes (Current)	500	500
Balance outstanding	$ 1,284	$ 1,722
USA/Canada [Member]
USA / Canada North Mill Capital	8.00%	9.40%
Balance	$ 20,442	$ 16,082
USA - Resource Plus Sellers [Member]
USA / Canada North Mill Capital	4.30%	4.30%
USA - Resource Plus Seller Notes (Current)	$ 500	$ 500
Balance outstanding	1,284	1,722
Balance	$ 1,784	$ 2,222

- Definition

Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt. Excludes lease obligation.

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+ Details

Note 5 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2025

Notes Tables

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

	*Year Ended December 31,*
		*2025*			*2024*
Domestic	$	(21,131	)	$	668
Foreign		578			(2,330	)
Total:	$	(20,553	)	$	(1,662	)

	*Year Ended December 31,*
	*2025*			*2024*
Current tax expense:
Federal	$	-		$	21
Foreign		457			1,401
State and local		(203	)		222
Total current tax expense		254			1,644

Deferred tax expense (benefit):
Federal		3,425			(1,196	)
Foreign		-			(114	)
State and local		394			(190	)
Total deferred tax expense (benefit)		3,819			(1,500	)

Total income tax expense:
Federal		3,425			(1,175	)
Foreign		457			1,287
State and local		191			32
Total income tax expense	$	4,073		$	144

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

	*Year Ended December 31,*
	*2025*			*Rate*

US federal statutory tax rate	$	(4,316	)		21.0	%
State and local income taxes, net of federal income tax effect (1)		210			(1.0	%)
Foreign Tax Effects:
Foreign tax rate differential		32			(0.2	%)
Effect of cross-border tax laws		526			(2.6	%)
Tax credits		-			0.0	%
Changes in valuation allowance		6,927			(33.7	%)

Nontaxable or nondeductible items:
Executive compensation disallowed under Section 162(m)		654			(3.2	%)
Other permanent differences		136			(0.7	%)
Other adjustments:
Return to provision		68			(0.3	%)
Other		(164	)		0.8	%
Effective Tax Rate:	$	4,073			(19.8	%)
(1) State taxes in Illinois, Texas, Michigan, and California for 2025 made up the majority (greater than 50 percent) of the tax effect in this category.

	*Year Ended December 31,*
	*2024*			*Rate*
(in thousands)
Provision for income taxes at federal statutory rate	$	(349	)		21.0	%
State income taxes, net of federal benefit		32			(1.9	%)
Permanent differences		(136	)		8.2	%
Section 162(m) adjustment		245			(14.7	%)
Return to provision adjustment		(10	)		0.6	%
Foreign tax rate differential		(288	)		17.3	%
GILTI tax		284			(17.1	%)
Sale of foreign entities		(369	)		22.2	%
Transaction costs		118			(7.1	%)
Withholding tax		1,046			(62.9	%)
Subpart F Income		213			(12.8	%)
Foreign tax credit		(556	)		33.5	%
Foreign disregarded income		292			(17.6	%)
Change in valuation allowance		(2	)		0.1	%
Discontinued operations SG&A allocation		(430	)		25.9	%
Other		54			(3.3	%)
Net expense	$	144			(8.7	%)

Schedule of Income Taxes Paid [Table Text Block]

Components of income taxes paid, net of refunds consist of the following (in thousands):	Year Ended December 31,
	2025
Federal	$	15
State
Indiana		14
Mississippi		8
New Jersey		8
North Carolina		14
Pennsylvania		23
Texas		53
Other U.S. States		14
Foreign		-
Total	$	149

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

Deferred taxes from continuing operations consist of the following (in thousands):	*December 31,*
	*2025*			*2024*
Deferred tax assets:
Net operating loss carryforwards	$	4,693		$	389
Federal research and development credit		240			164
Foreign withholding tax		796			872
Accrued payroll		110			4
Transaction costs		–			753
Allowance for credit losses and other receivable		–			93
Share-based compensation expense		250			258
Business interest limitation		1,237			889
Operating lease liability		1,134			128
Capitalized software development costs		–			277
Other		695			891
Total deferred tax assets, gross		9,155			4,718
Valuation allowance		(7,622	)		-
Total deferred tax assets		1,533			4,718

Deferred tax liabilities:
Goodwill & intangible assets of subsidiaries		334			291
Allowance for credit losses and other receivable		2			-
Right to use asset		1,094			127
Capitalized software development costs		28			-
Depreciation		91			41
Total deferred tax liabilities		1,549			459
Net deferred income taxes	$	(16	)	$	4,259

(in thousands):	2025			2024
Valuation allowance, beginning of year	$	-		$	-
Income tax expense:
Decrease/(increase) in valuation allowance		(7,622	)		-
Valuation allowance, end of year	$	(7,622	)	$	-

Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]

	*Year Ended December 31,*
		*2025*		*2024*
Beginning balance	$	114	$	54
Additions based on tax positions related to the current year		43		60
Ending balance	$	157	$	114

Note 12 - Segment Information - Segment Reporting Information (Details) - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2025

Dec. 31, 2024

Net revenues

$ 136,104

$ 163,629

Cost of revenue

114,411

130,032

Segment gross profit

21,693

33,597

Selling, general, and administrative expense

32,197

33,880

Restructuring costs and severance

4,765

Depreciation and amortization

1,634

1,553

Interest expense

(2,415)

(2,191)

Other expenses, net

(1,235)

(171)

Loss before income tax expense

(20,553)

(1,662)

Segment gross profit

60,384

Other cost of revenue (a)

^[1]

26,787

Selling, general and administrative expense

32,197

33,880

Gain on disposal of business

(2,536)

Depreciation and amortization

1,634

1,553

Product and Service, Excluding Other [Member]

Net revenues

131,812

Product and Service, Other [Member]

Net revenues

^[1]

31,817

UNITED STATES

Net revenues

122,053

117,507

Cost of revenue

104,482

93,397

Segment gross profit

17,571

24,109

UNITED STATES | Product and Service, Excluding Other [Member]

Net revenues

117,507

CANADA

Net revenues

14,051

14,305

Cost of revenue

9,929

9,848

Segment gross profit

$ 4,122

4,457

CANADA | Product and Service, Excluding Other [Member]

Net revenues

$ 14,305

[1]	Other net revenues and other cost of revenue includes all international operations that were sold in 2024 that did not qualify for discontinued operation presentation.

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, 2025	Dec. 31, 2024
Net loss attributable to SPAR Group, Inc.	$ (24,626)	$ (3,150)
Shares used in basic net loss per share calculation (in shares)	23,619	23,555
Stock options and unvested restricted shares (in shares)	0	0
Shares used in diluted net loss per share calculations (in shares)	23,619	23,555
Basic loss per common share attributable to SPAR Group, Inc. (in dollars per share)	$ (1.04)	$ (0.13)
Diluted loss per common share attributable to SPAR Group, Inc. (in dollars per share)	$ (1.04)	$ (0.13)

- Definition

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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+ Details

- Definition

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

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+ Details

Note 14 - Leases

12 Months Ended

Dec. 31, 2025

Notes to Financial Statements

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, 2025*		*December 31, 2024*
Operating lease cost	Selling, General and Administrative Expense	$	827	$	545
Short-term lease cost	Selling, General and Administrative Expense		24		370
Total lease cost		$	851	$	915

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

	*Year Ended*		*Year Ended*
	*December 31, 2025*		*December 31, 2024*

Operating cash flows from operating leases	$	476	$	545

Right-of-use assets obtained in exchange for lease obligations
Operating leases	$	4,715	$	-

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

	*December 31, 2025*			*December 31, 2024*
Assets:
Operating lease right-of-use assets	$	4,861		$	630
Liabilities:
Current portion of operating lease liabilities		643			276
Non-current portion of operating lease liabilities		4,395			353
Total operating lease liabilities	$	5,038		$	629

Weighted average remaining lease term - operating leases (in years)		5.58			2.64
Weighted average discount rate - operating leases		8.5	%		7.7	%

The following table summarizes the maturities of lease liabilities as of December 31, 2025 (in thousands):

For the Year Ended December 31,	*Amount*
2026	$	1,084
2027		1,201
2028		1,039
2029		950
2030		977
Thereafter		1,094
Total future operating lease liability	$	6,345
Less: present value discount		(1,307	)
Present value of operating lease liabilities	$	5,038

Note 3 - Supplemental Balance Sheet Information - Activity In Allowance For Credit Losses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Beginning balance in allowance for credit losses	$ 411	$ 1,461
Current provision for expected credit losses	0	128
Allowances associated with businesses sold	0	(12)
Write-offs charged against the allowance	(411)	(1,166)
Ending balance in allowance for credit losses	$ (0)	$ 411

Note 12 - Segment Information - Geographic Data (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Net revenues	$ 136,104	$ 163,629
Geographic Concentration Risk [Member] \| Revenue Benchmark [Member]
Percent of consolidated net revenue	100.00%	100.00%
UNITED STATES
Net revenues	$ 122,053	$ 117,507
UNITED STATES \| Geographic Concentration Risk [Member] \| Revenue Benchmark [Member]
Percent of consolidated net revenue	89.70%	71.80%
CANADA
Net revenues	$ 14,051	$ 14,305
CANADA \| Geographic Concentration Risk [Member] \| Revenue Benchmark [Member]
Percent of consolidated net revenue	10.30%	8.70%
SOUTH AFRICA
Net revenues	$ 0	$ 8,277
SOUTH AFRICA \| Geographic Concentration Risk [Member] \| Revenue Benchmark [Member]
Percent of consolidated net revenue	0.00%	5.10%
MEXICO
Net revenues	$ 0	$ 12,235
MEXICO \| Geographic Concentration Risk [Member] \| Revenue Benchmark [Member]
Percent of consolidated net revenue	0.00%	7.50%
CHINA
Net revenues	$ 0	$ 2,698
CHINA \| Geographic Concentration Risk [Member] \| Revenue Benchmark [Member]
Percent of consolidated net revenue	0.00%	1.60%
JAPAN
Net revenues	$ 0	$ 3,778
JAPAN \| Geographic Concentration Risk [Member] \| Revenue Benchmark [Member]
Percent of consolidated net revenue	0.00%	2.30%
INDIA
Net revenues	$ 0	$ 4,829
INDIA \| Geographic Concentration Risk [Member] \| Revenue Benchmark [Member]
Percent of consolidated net revenue	0.00%	3.00%

Note 5 - Income Taxes - Income Taxes Reconciliation (Details) - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2025

Dec. 31, 2024

US federal statutory tax rate

$ (4,316)

$ (349)

US federal statutory tax rate, rate

21.00%

State and local income taxes, net of federal income tax effect (1)

$ 210

^[1]

$ 32

State and local income taxes, net of federal income tax effect (1), rate

(1.00%)

^[1]

(1.90%)

Foreign tax rate differential

$ 32

$ (288)

Foreign tax rate differential, rate

(0.20%)

17.30%

Effect of cross-border tax laws

$ 526

Effect of cross-border tax laws, rate

(2.60%)

Tax credits

$ 0

Tax credits, rate

0.00%

Changes in valuation allowance

$ 6,927

$ (2)

Changes in valuation allowance, rate

(33.70%)

0.10%

Executive compensation disallowed under Section 162(m)

$ 654

$ 245

Executive compensation disallowed under Section 162(m), rate

(3.20%)

(14.70%)

Other permanent differences

$ 136

Other permanent differences, rate

(0.70%)

Return to provision

$ 68

$ (10)

Return to provision, rate

(0.30%)

0.60%

Other

$ (164)

$ 54

Other, rate

0.80%

(3.30%)

Total income tax expense

$ 4,073

$ 144

Effective Tax Rate:, rate

(19.80%)

(8.70%)

Provision for income taxes at federal statutory rate

$ (4,316)

$ (349)

Provision for income taxes at federal statutory rate, rate

21.00%

State income taxes, net of federal benefit

$ 210

^[1]

$ 32

State income taxes, net of federal benefit, rate

(1.00%)

^[1]

(1.90%)

Permanent differences

$ (136)

Permanent differences, rate

8.20%

Return to provision adjustment

$ 68

$ (10)

Return to provision adjustment, rate

(0.30%)

0.60%

GILTI tax

$ 284

GILTI tax, rate

(17.10%)

Sale of foreign entities

$ (369)

Sale of foreign entities, rate

22.20%

Transaction costs

$ 118

Transaction costs, rate

(7.10%)

Withholding tax

$ 1,046

Withholding tax, rate

(62.90%)

Subpart F Income

$ 213

Subpart F Income, rate

(12.80%)

Foreign tax credit

$ (556)

Foreign tax credit, rate

33.50%

Foreign disregarded income

$ 292

Foreign disregarded income, rate

(17.60%)

Change in valuation allowance

$ 6,927

$ (2)

Change in Valuation Allowance, rate

(33.70%)

0.10%

Discontinued operations SG&A allocation

$ (430)

Discontinued operations SG&A allocation, rate

25.90%

[1]	State taxes in Georgia, Mississippi, Michigan, and California for 2025 made up the majority (greater then 50 percent) of the tax effect in this category.

Note 7 - Common Stock

12 Months Ended

Dec. 31, 2025

Notes to Financial Statements

Common Stock [Text Block]

7. Common Stock

As of December 31, 2025, 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 is 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.

On March 28, 2024, the Board approved SGRP's repurchase of up to 2,500,000 of SGRP's Shares of Common Stock ("SGRP Shares") under the 2024 Stock Repurchase Program (the "2024 Stock Repurchase Program"), which repurchases would be made from time to time over a one-year period in the open market and through privately-negotiated transactions, subject to cash availability and general market and other conditions. Pursuant to the 2024 Stock Repurchase Program, on May 3, 2024, SGRP's Board and its Audit Committee approved SGRP's Repurchase Agreement with William H. Bartels for SGRP's private repurchase of 1,000,000 shares of SGRP's Common Stock from William H. Bartels, dated and effective as of April 30, 2024, at a purchase price of $1.80 per share (the Nasdaq closing price on April 29, 2024). Upon their repurchase those shares became Treasury Shares. Mr. Bartels is a Director and significant stockholder of SGRP, is one of the founders of the Company, and is an affiliate and related party of SGRP. There have been no other share repurchases to date under the 2024 Stock Repurchase Program, which expired on March 28, 2025.

Note 3 - Supplemental Balance Sheet Information - Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Taxes payable	$ 1,607	$ 137
Accrued salaries and wages	1,905	1,644
Accrued third party labor	198	131
Other	1,866	1,621
Accrued expenses and other current liabilities	$ 5,576	$ 3,533

Note 11 - Share Based Compensation - Stock Option Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
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)	5 years 1 month 24 days	6 years 1 month 24 days	7 years 1 month 24 days
Aggregate Intrinsic Value	$ 0
Covered Shares (in shares)	630,000	630,000	630,000
Weighted- Average Exercise Price (in dollars per share)	$ 1.9	$ 1.9	$ 1.9
Exercisable, covered shares (in shares)	630,000
Exercisable, weighted-average exercise price (in dollars per share)	$ 1.9
Exercisable, weighted average remaining contractual term (Year)	5 years 1 month 24 days
Exercisable, aggregate intrinsic value	$ 0
The 2008 Plan [Member]
Covered Shares (in shares)	87,000	222,000
Weighted- Average Exercise Price (in dollars per share)	$ 1.01	$ 1.01
Weighted- Average Remaining Contractual Term (Year)	1 year 7 months 6 days	2 years 7 months 28 days	3 years 3 months 7 days
Aggregate Intrinsic Value	$ 0	$ 73	$ 12
Exercised / cancelled, Shares (in shares)	0	(79,000)
Exercised/cancelled, weighted-average exercise price (in dollars per share)		$ 0.97
Exercised / cancelled	$ 0	$ 98
Forfeited or expired, covered shares (in shares)	(10,000)	(56,000)
Forfeited or expired, weighted-average exercise price (in dollars per share)	$ 1.05
Covered Shares (in shares)	77,000	87,000	222,000
Weighted- Average Exercise Price (in dollars per share)	$ 1.11	$ 1.01	$ 1.01
Exercisable, covered shares (in shares)	77,000
Exercisable, weighted-average exercise price (in dollars per share)	$ 1.11
Exercisable, weighted average remaining contractual term (Year)	1 year 7 months 6 days
Exercisable, aggregate intrinsic value	$ 0
The 2018 Plan [Member]
Covered Shares (in shares)	40,000	145,000
Weighted- Average Exercise Price (in dollars per share)	$ 0.93	$ 0.94
Weighted- Average Remaining Contractual Term (Year)	2 years 9 months 18 days	3 years 9 months 18 days	4 years 9 months 14 days
Aggregate Intrinsic Value	$ 3	$ 40	$ 26
Exercised / cancelled, Shares (in shares)	0	(75,000)
Exercised/cancelled, weighted-average exercise price (in dollars per share)	$ 0	$ 0.99
Forfeited or expired, covered shares (in shares)	0	(30,000)
Covered Shares (in shares)	40,000	40,000	145,000
Weighted- Average Exercise Price (in dollars per share)	$ 0.93	$ 0.93	$ 0.94
Exercisable, covered shares (in shares)	40,000
Exercisable, weighted-average exercise price (in dollars per share)	$ 0.93
Exercisable, weighted average remaining contractual term (Year)	2 years 9 months 18 days
Exercisable, aggregate intrinsic value	$ 3
Exercised/ cancelled, aggregate intrinsic value	$ 0	$ 90
The 2020 Plan [Member]
Covered Shares (in shares)	112,500	355,000
Weighted- Average Exercise Price (in dollars per share)	$ 1.55	$ 1.55
Weighted- Average Remaining Contractual Term (Year)	1 month 6 days	1 year 1 month 6 days	2 years 1 month 6 days
Aggregate Intrinsic Value	$ 0
Exercised / cancelled, Shares (in shares)	0
Exercised/cancelled, weighted-average exercise price (in dollars per share)	$ 0
Forfeited or expired, covered shares (in shares)	(12,500)	(220,000)
Covered Shares (in shares)	100,000	112,500	355,000
Weighted- Average Exercise Price (in dollars per share)	$ 1.55	$ 1.55	$ 1.55
Exercisable, covered shares (in shares)	100,000
Exercisable, weighted-average exercise price (in dollars per share)	$ 1.55
Exercisable, weighted average remaining contractual term (Year)	1 month 6 days
Exercisable, aggregate intrinsic value	$ 0
Exercised/ cancelled, aggregate intrinsic value	$ 0

Note 7 - Common Stock (Details Textual) - USD ($) $ / shares in Units, $ in Thousands			12 Months Ended
	May 03, 2024	Apr. 30, 2024	Dec. 31, 2025	Dec. 31, 2024	Apr. 29, 2024	Mar. 28, 2024
Common Stock, Shares Authorized (in shares)			47,000,000	47,000,000
Common Stock, Par or Stated Value Per Share (in dollars per share)			$ 0.01	$ 0.01
Dividends, Common Stock, Cash			$ 0
The 2024 Stock Repurchase Program [Member]
Share Repurchase Program, Authorized, Number of Shares (in shares)						2,500,000
The 2024 Stock Repurchase Program [Member] \| William Bartels [Member]
Treasury Stock, Shares, Acquired (in shares)	1,000,000	1,000,000
Share Price (in dollars per share)	$ 1.8				$ 1.8

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

12 Months Ended

Dec. 31, 2025

Dec. 31, 2024

Services Provided by Affiliates

$ 229

$ 215

Marketing and Advertising Services [Member]

Services Provided by Affiliates

^[1]

229

Office Lease Expenses (RJ Holdings) [Member]

Services Provided by Affiliates

^[1]

Consulting and Administrative Services, RJ Holdings [Member]

Services Provided by Affiliates

^[1]

161

Other [Member]

Services Provided by Affiliates

^[1]

$ 0

$ 50

[1]	These expenses are reflected in "Selling, general, and administrative expense" in the consolidated statements of operations and comprehensive loss.

- Definition

The aggregate costs related to goods produced and sold and services rendered by an entity during the reporting period. This excludes costs incurred during the reporting period related to financial services rendered and other revenue generating activities.

+ References + Details

Note 5 - Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Net operating loss carryforwards	$ 4,693	$ 389
Federal research and development credit	240	164
Foreign withholding tax	796	872
Accrued payroll	110	4
Transaction costs	0	753
Allowance for credit losses and other receivable	0	93
Share-based compensation expense	250	258
Business interest limitation	1,237	889
Operating lease liability	1,134	128
Capitalized software development costs	0	277
Other	695	891
Total deferred tax assets, gross	9,155	4,718
Valuation allowance	(7,622)	0
Total deferred tax assets	1,533	4,718
Goodwill & intangible assets of subsidiaries	334	291
Allowance for credit losses and other receivable	2	0
Right to use asset	1,094	127
Capitalized software development costs	28	0
Depreciation	91	41
Total deferred tax liabilities	1,549	459
Net deferred income taxes (liabilities)	(16)
Net deferred income taxes		4,259
Valuation allowance, beginning of year	0	0
Decrease/(increase) in valuation allowance	(7,622)	0
Valuation allowance, end of year	$ (7,622)	$ 0

Note 6 - Commitments and Contingencies

12 Months Ended

Dec. 31, 2025

Notes to Financial Statements

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.

Document And Entity Information - USD ($)	12 Months Ended
Document And Entity Information - USD ($)	Dec. 31, 2025	Mar. 15, 2026
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	2025
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2025
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	110 East Boulevard, Suite 1600
Entity Address, City or Town	Charlotte
Entity Address, State or Province	NC
Entity Address, Postal Zip Code	28203
City Area Code	704
Local Phone Number	837-1651
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	$ 9,249,927
Entity Common Stock, Shares Outstanding		24,129,991
Auditor Name	BDO USA, P.C.
Auditor Location	Troy, Michigan
Auditor Firm ID	243

Note 5 - Income Taxes - Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Domestic	$ (21,131)	$ 668
Foreign	578	(2,330)
Income (loss) before income taxes	(20,553)	(1,662)
Federal	0	21
Foreign	457	1,401
State and local	(203)	222
Total current tax expense	254	1,644
Federal	3,425	(1,196)
Foreign	0	(114)
State and local	394	(190)
Total deferred tax expense (benefit)	3,819	(1,500)
Federal	3,425	(1,175)
Foreign	457	1,287
State and local	191	32
Total income tax expense	$ 4,073	$ 144

Note 9 - Retirement Plans

12 Months Ended

Dec. 31, 2025

Notes to Financial Statements

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 $0.0 million and $0.1 million for the years ended December 31, 2025 and 2024, respectively.

- Definition

The entire disclosure for retirement benefits.

+ References

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+ Details

Note 5 - Income Taxes - Components of Income Taxes Paid (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2025 USD ($)
Federal	$ 15
Foreign	0
Total	149
Indiana Department of Revenue [Member]
State	14
Mississippi Department of Revenue [Member]
State	8
New Jersey Division of Taxation [Member]
State	8
North Carolina Department of Revenue [Member]
State	14
Pennsylvania Department of Revenue [Member]
State	23
Texas Department of Revenue [Member]
State	53
Other State Departments of Revenue [Member]
State	$ 14

Note 13 - Earnings Per Share

12 Months Ended

Dec. 31, 2025

Notes to Financial Statements

Earnings Per Share [Text Block]

13. Earnings Per Share

The following table sets forth the computations of basic and diluted earnings per share:

	*Year Ended December 31,*
(in thousands)	*2025*			*2024*
Numerator:
Net loss attributable to SPAR Group, Inc.	$	(24,626	)	$	(3,150	)

Denominator:
Shares used in basic net loss per share calculation		23,619			23,555
Effect of diluted securities:
Stock options and unvested restricted shares		–			–
Shares used in diluted net loss per share calculations		23,619			23,555

Basic loss per common share attributable to SPAR Group, Inc.		($1.04	)		($0.13	)
Diluted loss per common share attributable to SPAR Group, Inc.		($1.04	)		($0.13	)

The Company excluded 21,000 stock options and 32,000 RSUs from the computation of diluted net loss per share for the year ended December 31, 2025 because including them would have had an anti-dilutive effect. The Company excluded 103,000 stock options and 71,000 RSUs from the computation of consolidated diluted net loss per share for the year ended December 31, 2024 because including them would have had an anti-dilutive effect.

Note 3 - Supplemental Balance Sheet Information - Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Intangible assets	$ 1,770	$ 1,770
Less accumulated amortization	(1,061)	(929)
Total, annual amortization	709	841
Trade Names [Member]
Intangible assets	900	900
Patents [Member]
Intangible assets	$ 870	$ 870

Note 4 - Debt (Details Textual) $ in Thousands								12 Months Ended
Note 4 - Debt (Details Textual) $ in Thousands	Oct. 09, 2025 USD ($)	Oct. 08, 2025 USD ($)	Apr. 18, 2024 USD ($)	Apr. 13, 2024 USD ($)	Feb. 01, 2023 USD ($)	Jul. 01, 2022 USD ($)	Mar. 22, 2021 USD ($)	Dec. 31, 2025 USD ($)	Oct. 09, 2025 CAD ($)	Feb. 01, 2023 CAD ($)	Jul. 01, 2022 CAD ($)
Resource Plus Acquisition Note [Member]
Business Combination, Consideration Transferred, Liabilities Incurred			$ 2,750	$ 3,000
Payments to Acquire Interest in Joint Venture			$ 250					$ 1,000
Repayments of Debt								1,000
Long-Term Debt, Gross								$ 2,000
Restated US Note [Member]
Debt Instrument, Face Amount	$ 30,000
Restated Canadian Note [Member]
Debt Instrument, Face Amount	6,000
Revolving Credit Facility [Member] \| North Mill, LLC [Member]
Debt Instrument, Interest Rate, Stated Percentage								8.00%
Long-Term Debt								$ 20,400
Loans Payable, Current								17,300
Revolving Credit Facility [Member] \| North Mill, LLC [Member] \| SPAR Marketing Force [Member]
Line of Credit Facility, Maximum Borrowing Capacity	30,000				$ 28,000	$ 17,500
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	15,000				$ 7,000	$ 6,500	$ 5,500
Line of Credit Facility, Minimum Outstanding Amount	1,000	$ 500
Revolving Credit Facility [Member] \| North Mill, LLC [Member] \| SPAR Canada Company [Member]
Line of Credit Facility, Maximum Borrowing Capacity	6,000									$ 2,000,000	$ 1,500,000
Debt Instrument, Covenant, Unbilled Cap	$ 2,000								$ 800,000
Long-Term Debt								$ 3,100
NM Note [Member] \| North Mill, LLC [Member]
Debt Instrument, Basis Spread on Variable Rate					1.25%
NM Note [Member] \| North Mill, LLC [Member] \| Minimum [Member]
Debt Instrument, Basis Spread on Variable Rate					6.75%
NM Notes Commencing on 10 October 2022 [Member] \| North Mill, LLC [Member]
Debt Instrument, Facility Fee for Any Advances Other Than Under Revolving Credit Faculty, Percentage					0.60%
Debt Instrument, Fee for Each Incremental 1 Million Increase in Loan Balance in Excess of $21 Million					$ 24,000

Note 10 - Related Party Transactions

12 Months Ended

Dec. 31, 2025

Notes to Financial Statements

10. Related Party Transactions

Domestic Related Party Transactions

On December 1, 2021, the Company entered into the Agreement for Marketing and Advertising Services (the "WB Agreement") with WB Marketing, Inc., which later became Qantm Creative (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 former President and Chief Executive Officer, Michael R. Matacunas. Mr. Matacunas is also a minority owner of the Agent. The service fees paid to Qantm Creative for the years ended December 31, 2025 and 2024, were $229,000 and $104,000, respectively. The Company cancelled this agreement in November 2025.

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 and were received in first quarter of 2024. 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. As of December 31, 2025, payment upon collection of the outstanding receivables has not been made and attempts to collect are ongoing. The Company has not included the receivables related to this collection on its balance sheet.

Summary of Certain Related Party Transactions

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

	Year Ended December 31,
	2025		2024
Services provided by affiliates:
Advertising and promotional materials (Qantm Creative) (1)	$	229	$	-
Office lease expenses (RJ Holdings) (1)		-		4
Consulting and administrative services (RJ Holdings) (1)		-		161
Other (1)		-		50
Total services provided by affiliates	$	229	$	215

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

Bartels' Retirement and Director Compensation

William H. Bartels retired as an employee of the Company as of January 1, 2020. Mr. Bartels is a significant stockholder of SGRP, is one of the founders of the Company, and is an affiliate and related party of SGRP. Mr. Bartels retired from the Board on August 12, 2025.

Effective as of January 18, 2020, SPAR's Governance Committee proposed and unanimously approved retirement benefits for Mr. Bartels, for the five-year period commencing January 1, 2020, and ending December 31, 2024 (the "Five-Year Period"), for Mr. Bartels. The aggregate value of benefits payable to Mr. Bartels is approximately $0.2 million per year and a total of $1.1 million for the Five-Year Period. As of December 31, 2025, all retirement benefits have been paid.

Pursuant to the 2024 Stock Repurchase Program, on May 3, 2024, SGRP's Board and its Audit Committee approved SGRP's Repurchase Agreement with William H. Bartels for SGRP's private repurchase of 1,000,000 shares of SGRP's Common Stock from William H. Bartels, dated and effective as of April 30, 2024, at a purchase price of $1.80 per share (the Nasdaq closing price on April 29, 2024).

Willliam H. Bartels Independent Contractor Agreement

On October 1, 2025, the Company entered into an Independent Contractor Agreement with Mr. William H. Bartels (the "Bartels Consulting Agreement”), following his retirement from the Board. Mr. Bartels’ Consulting Agreement provides for monthly payments of $10,000 and expires on December 31, 2026, but may be extended by the parties in writing in their discretion. Under the Bartels Consulting Agreement, Mr. Bartels will provide consulting services from time to time at the request of the Company’s executive management or the Chairman of the Board.

Other Related Party Transactions and Arrangements

On April 18, 2024, the Company entered into a Securities Purchase Agreement to buy from Mr. Richard Justus the remaining minority joint venture interests of Resource Plus and its sister companies, Mobex of North Florida, Inc., and Leasex, LLC. Based on the terms set in the original joint venture agreement, the Company will pay a total of $3 million in annual payments over a five-year period. $0.3 million was paid within the five business days of closing, and the remaining $2.8 million will be paid pursuant to a Secured Promissory Note. The agreement resulted in the termination of all relevant shareholder and operating agreements, although specific confidentiality obligations remain effective for three years post-closing and specific mutual releases were provided. The purchase was closed and completed on May 1, 2024. As of December 31, 2025, $1.0 million has been paid and the remaining $2.0 million Promissory Note is outstanding and is reported on the balance sheet (net of discount) in current portion of long-term debt and long-term debt, net current portion.

International Transactions

Agreement to sell the Company’s ownership interest in its South African Joint Venture

Prior to March 31, 2024, SGRP Meridian Proprietary Limited ("Meridian") was a consolidated international subsidiary of the Company and was owned 51% by the Company and 49% by Friedshelf (Pty) Ltd., Lindicom Proprietary Limited, and Lindicom Empowerment Holdings Proprietary Limited ("Local Owners"). On February 7, 2024, the Company entered into an agreement to sell its 51% ownership interest in Meridian to the Local Owners for 180,700,000 South African Rand, 80% of which would be paid upon closing.

The closing conditions under that agreement were satisfied in all material respects by March 31, 2024. and on April 29, 2024 the Company received 144,560,000 South African Rand from the Local Buyers (or approximately $7.7 million). The remaining purchase price of approximately $1.9 million was received as of December 31, 2025. The Company has also licensed certain technology (including SPARView) and trademarks to Meridian in connection with the sale. The Company recognized a pre-tax gain of approximately $7.2 million on this transaction, which is presented within “Gain on sale of business” in the Consolidated Statements of Operations and Comprehensive Loss. The Company has no continuing involvement in Meridian.

Agreement to sell the Company’s ownership interest in its Chinese Joint Venture

On February 23, 2024, the Company entered into an agreement to sell its 51% ownership interest in SPAR (Shanghai) Marketing Management Co., Ltd. to Shanghai Jingbo Enterprise Consulting Co., Ltd. and Shanghai Wedone Marketing Management Co. Ltd. The total price paid to the Company is $200,000. The sale was completed in April 2024. The Company has recognized a loss of $1.1 million in the second quarter of 2024 as a result of this transaction, which is presented within “Gain on sale of business” in the Consolidated Statements of Operations and Comprehensive Loss. The Company has no continuing involvement in SPAR (Shanghai) Marketing Management Co., Ltd.

Agreement to sell the Company’s Brazilian subsidiary that owns its interest in its Brazilian Joint Venture

On March 26, 2024, the Company signed a share purchase agreement with JK Consultoria Empresarial Ltda. ("JKC") for JKC to acquire the Company's Brazilian holding company (which in turn owns the Company's 51 percent interest in its Brazilian joint venture subsidiary) for BRL 58.9 million or approximately $11.8 million. Closing of the sale occurred in June 2024. The Company has recognized a loss of $1.2 million in the second quarter of 2024 as a result of this transaction, which is presented within “Loss on disposal of business” in the Consolidated Statements of Operations and Comprehensive Loss. The Company has no continuing involvement in the Brazilian Joint Venture.

Agreement to sell SPAR's 100% ownership interest in SPAR Japan

On July 23, 2024, the Company entered into an agreement to sell its 100% ownership interest in SPAR Japan for $500,000. The sale closed on August 30, 2024. The Company has recognized a loss of $0.7 million in the third quarter of 2024 as a result of this transaction, which is presented within “Gain on sale of business” in the Consolidated Statements of Operations and Comprehensive Loss. The Company has no continuing involvement in SPAR Japan.

Agreement to sell SPAR's 51% ownership interest in its Indian Joint Venture

On August 31, 2024, the Company closed on an agreement to sell its 51% ownership interest in its Indian Joint venture for $500,000. The sale closed on September 25, 2024. The Company has recognized a loss of $1.4 million in the third quarter of 2024 as a result of this transaction, which is presented within “Gain on sale of business” in the Consolidated Statements of Operations and Comprehensive Loss. The Company has no continuing involvement in the Indian Joint Venture.

Agreement to sell SPAR's 51% ownership interest in its Mexican Joint Venture

On December 19, 2024, the Company closed on an agreement to sell its 51% ownership interest in its Mexican Joint venture for $417,000. The sale closed on December 19, 2024. The Company has recognized a loss of $1.1 million in the fourth quarter of 2024 as a result of this transaction, which is presented within “Gain on sale of business” in the Consolidated Statements of Operations and Comprehensive Loss. As of December 31, 2025, the Company had a receivable of $390,000 included in accounts receivable, net in the accompanying consolidated balance sheets. The Company has no continuing involvement in the Mexican Joint Venture.

- Definition

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.

+ References

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

Reference 2: 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 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480990/946-20-50-5

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480990/946-20-50-6

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 7: 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)(g)(3))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1

Reference 8: 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)(c))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1

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/1943274/2147479134/946-220-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

+ Details

Note 11 - Share Based Compensation (Tables)

12 Months Ended

Dec. 31, 2025

Notes Tables

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, 2024		222,000		$	1.01		3.27	$	12
Granted		–			–		–		–
Exercised / cancelled		(79,000	)		0.97		–		98
Forfeited or expired		(56,000	)		–		–		–
Outstanding at December 31, 2024		87,000		$	1.01		2.66	$	73
Granted		–			–		–		–
Exercised / cancelled		–			–		–		–
Forfeited or expired		(10,000	)		1.05		–		–
Outstanding at December 31, 2025		77,000		$	1.11		1.60	$	-
Exercisable at December 31, 2025		77,000		$	1.11		1.60	$	-

						*Weighted-*
				*Weighted-*		*Average*		*Aggregate*
				*Average*		*Remaining*		*Intrinsic*
				*Exercise*		*Contractual*		*Value*
Option Awards	*Shares*			*Price*		*Term (Years)*		*(thousands)*
Outstanding at January 1, 2024		145,000		$	0.94		4.79	$	26
Granted		–			–		–		–
Exercised/cancelled		(75,000	)		0.99		–		90
Forfeited or expired		(30,000	)		–		–		–
Outstanding at December 31, 2024		40,000		$	0.93		3.80	$	40
Granted		–			–		–		–
Exercised		–			–		–		–
Forfeited or expired		–			–		–		–
Outstanding at December 31, 2025		40,000		$	0.93		2.80	$	3
Exercisable at December 31, 2025		40,000		$	0.93		2.80	$	3

Weighted-

Average

Aggregate

Average

Remaining

Intrinsic

Exercise

Contractual

Value

Option Awards

Shares

Price

Term (Years)

(thousands)

Outstanding at January 1, 2024

355,000

1.55

2.10

Granted

–

Exercised/cancelled

(22,500

)

1.55

–

Forfeited or expired

(220,000

)

–

Outstanding at December 31, 2024

112,500

1.55

1.10

Granted

–

Exercised

–

Forfeited or expired

(12,500

)

1.55

–

Outstanding at December 31, 2025

100,000

1.55

0.10

Exercisable at December 31, 2025

100,000

1.55

0.10

					Weighted-
			*Weighted-*		*Average*		*Aggregate*
			*Average*		*Remaining*		*Intrinsic*
			*Exercise*		*Contractual*		*Value*
Option Awards	*Shares*		*Price*		*Term (Years)*		*(thousands)*
Outstanding at January 1, 2024		630,000	$	1.90		7.15	$	-
Granted		-		-		-		-
Exercised/cancelled		-		-		-		-
Forfeited or expired		-		-		-		-
Outstanding at December 31, 2024		630,000	$	1.90		6.15	$	25
Granted		-		-		-		-
Exercised		-		-		-		-
Forfeited or expired		-		-		-		-
Outstanding at December 31, 2025		630,000	$	1.90		5.15	$	-
Exercisable at December 31, 2025		630,000	$	1.90		5.15	$	-

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, 2024		226,276		$	1.19
Granted		57,143			1.75
Vested		(226,276	)		1.19
Forfeited		–			-
Unvested at December 31, 2024		57,143		$	1.75
Granted		96,154			1.04
Vested		(153,297	)		1.30
Forfeited		–			-
Unvested at December 31, 2025		–		$	-

Note 2 - Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2025

Notes to Financial Statements

Significant Accounting Policies [Text Block]

2. Summary of Significant Accounting Policies

Principles of Consolidation

The Company consolidates its 100%-owned subsidiaries. All significant intercompany transactions have been eliminated in the consolidated financial statements.

Use of Estimates

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

Segment Reporting

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

In November 2025, the Company appointed a new CEO, William Linnane. During the fourth quarter of 2025, revised internal reporting began to be provided to and reviewed by the CODM. The Company provides similar merchandising, marketing, and business services in the United States ("U.S.") and Canada, and the CODM now reviews financial information by two geographic components: (i) U.S. and (ii) Canada, for purposes of allocating resources and assessing performance. As a result, beginning in the fourth quarter of 2025, the Company determined that it has two reportable segments: U.S. and Canada. For the first three quarters of 2025, the previous CODM managed all business activities on a consolidated basis (as the Company exited substantially all of its international operations during the year ended December 31, 2024), and as a result, the Company had one reportable segment. Segment information for the year ended December 31, 2024 has been recast to reflect this reportable segment structure.

For the year ended December 31, 2024, the Company operated in three reportable geographic segments: (i) Americas, comprised of U.S., Canada, and Mexico; (ii) Asia-Pacific ("APAC”), comprised of Japan, China, and India; and (iii) Europe, Middle East and Africa ("EMEA”), comprised of South Africa. Brazil was previously included in the Americas segment; however, as a result of the reclassification of the Brazilian joint venture as discontinued operations in 2024, Brazil was excluded from the Company’s segment reporting for the year ended December 31, 2024.

For comparative purposes, prior-period segment information has been recast to conform to the current period presentation.

Variable Interest Entities

The Company consolidates all entities where a controlling financial interest exists. The Company has considered its relationships with its 51%-owned joint ventures to determine whether the Company has a variable interest in these entities, and if so, whether the Company is the primary beneficiary of the relationship. U.S. GAAP requires variable interest entities ("VIEs”) to be consolidated if an entity’s interest in the VIE is a controlling financial interest. Under the variable model, a controlling financial interest is determined based on which entity, if any, has (i) the power to direct the activities of the VIE that most significantly impacts the VIE’s economic performance and (ii) the obligations to absorb losses that could potentially be significant to the VIE or the right to receive benefits from the VIE that could potentially be significant to the VIE.

Management performs ongoing reassessments of whether changes in the facts and circumstances regarding the Company’s involvement with a VIE will cause the consolidation conclusion to change. The consolidation status of a VIE may change as a result of such reassessments. Changes in consolidation status are applied prospectively in accordance with U.S. GAAP.

All these entities have been disposed of by December 31, 2024.

Cash Equivalents

The Company considers all short-term, highly liquid investments with original maturities of three months or less at the date of purchase to be cash equivalents. There are no cash equivalents at December 31, 2025 or 2024.

Concentration of Credit Risk

Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and cash equivalents. The Company maintains cash balances with high quality financial institutions and periodically evaluates the creditworthiness of such institutions. At times, the Company’s cash and cash equivalents balances with individual banking institutions are in excess of insured limits. The Company does not believe it is exposed to significant credit risk and the Company has not experienced any losses related to its cash and cash equivalents balances.

Two clients each individually accounted for more than 10% of the Company’s net revenue for the years ended December 31, 2025 (Client 1, 16.8%, or approximately $22.8 million and Client 2, 10.8%, or approximately $14.7 million, both in the U.S. segment), and one client whose revenue represented more than 10% of revenue for the year ended December 31, 2024 (10.5%, or approximately $17.3 million in the U.S. segment). No customer accounted for more than 10% of the Company’s accounts receivable, net as of December 31, 2025 and December 31, 2024.

Revenue Recognition

The Company generates its revenues by providing merchandising services to its clients. Revenues are recognized when the Company satisfies a performance obligation by transferring services promised in a contract to a customer and in an amount that reflects the consideration that the Company expects to receive in exchange for those services. Performance obligations in the Company’s contracts represent distinct or separate services that we provide to the Company’s customers; generally, the Company’s contracts have a single performance obligation. If, at the outset of an arrangement, the Company determines that a contract with enforceable rights and obligations does not exist, revenues are deferred until all criteria for an enforceable contract are met.

The Company’s merchandising services are provided over time, generally on a daily, weekly, or monthly basis, and transaction price is based on the contractually-specified rate-per-driver metric (i.e., rate per hour, rate per store visit, rate per item assembled, or rate by task). The Company recognizes revenues for its contracts based on the contractually-specified rate-per-driver metric(s) utilizing the right-to-invoice practical expedient because the Company has a right to consideration for merchandising services completed to date. In general, (i) Standard Merchandising Service Contracts have a duration of 1 to 3 years with indexed rate increases while individual brand projects can be added with less than 6 months duration. (ii) Retail Remodel Contracts typically auto-renew with annual project SOWs, with regional awards typically granted 6 to 12 months in advance and individual projects assigned quarterly/monthly. (iii) Fulfillment Contracts are typically an annual award and selected projects can be less than 6 months. (iv) Standard Assembly Service Agreements are 1 to 3 years in duration with indexed rates increases. Customer deposits, which are considered advances on future work, are deferred and recorded as revenue in the period in which the services are provided.

Unbilled Accounts Receivable

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

Allowance for Credit Losses

The Company continually monitors the collectability of its accounts receivable based upon current client credit information and financial condition. Balances that are deemed to be uncollectible after the Company has attempted reasonable collection efforts are written off through a charge to the allowance for credit losses and a credit to accounts receivable. Accounts receivable balances, net of any applicable reserves or allowances, are stated at the amount that management expects to collect from the outstanding balances. The Company provides for probable uncollectible amounts through a charge to earnings and a credit to allowance for credit losses based in part on management’s assessment of the current status of individual accounts.

Leases

The Company determines if a contract contains a lease at inception. The Company’s material operating leases consist of office space and equipment. The Company recognizes a right-of-use ("ROU”) asset and lease liability for operating leases with a term of greater than one year. The ROU asset is measured as the sum of (1) the present value of all remaining fixed and in-substance fixed payments using the rate implicit in the lease whenever that is readily determinable or the Company’s incremental borrowing rate, (2) any lease payments made at or before the commencement date (less any lease incentives received) and (3) any initial direct costs incurred. The lease liability is measured similarly to the ROU asset, but excludes any payments made before the commencement date and initial direct costs incurred. Lease terms include options to extend or terminate the lease if it is reasonably certain the Company will exercise these options. Expense for operating leases and leases with a term of one year or less is recognized on a straight-line basis over the term of the lease, unless another systematic and rational basis is more representative of the derivation of benefit from use of the leased property. Variable lease payments are recognized in the period in which the related obligation is incurred and consist primarily of payments for insurance and property taxes. Operating lease expense and variable lease payments are recorded in selling, general and administrative expense in the consolidated statements of operations and comprehensive loss.

Property and Equipment, Net

Property and equipment, including leasehold improvements, are stated at cost, net of accumulated depreciation. Depreciation is computed using the straight-line method over the estimated useful lives of the related assets, which range from three to seven years for equipment, three to seven years for furniture and fixtures, and three to five years for capitalized software costs. Leasehold improvements are depreciated over the shorter of their estimated useful lives or the related lease terms, which range from three to fifteen years. Maintenance and minor repairs are expensed as incurred.

Internal Use Software

The Company capitalizes certain costs associated with its internally developed software. The Company capitalizes the costs of materials and services incurred in developing or obtaining internal use software and such costs include, but are not limited to: the cost to purchase software, the cost to write program code, and payroll and related benefits for those employees who are directly involved with and who devote time to the Company’s software development projects. Capitalization of such costs begins during the application development stage once the preliminary project stage is complete, management authorizes and commits to funding the project, and it is probable that the project will be completed and that the software will be used to perform the function intended. Capitalization ceases when the project is substantially complete and ready for its intended purpose. Costs incurred during preliminary project and post-implementation stages, as well as software maintenance and training costs, are expensed in the period in which they are incurred.

Impairment of Long-Lived Assets

The Company continually monitors events and changes in circumstances that could indicate that the carrying amounts of the Company’s property and equipment and may not be recoverable. When indicators of potential impairment exist, the Company assesses the recoverability of the assets by estimating whether the Company will recover its carrying value through the undiscounted future cash flows generated by the use of the asset and its eventual disposition. Based on this analysis, if the Company does not believe that it will be able to recover the carrying value of the asset, the Company records an impairment loss to the extent that the carrying value exceeds the estimated fair value of the asset. If any assumptions, projections or estimates regarding any asset change in the future, the Company may have to record an impairment to reduce the net book value of such individual asset.

Intangible Assets, Net

Intangible assets consist primarily of customer contracts and lists, trade names, patents and non-compete agreements, all of which have a finite useful life. Intangible assets are amortized based on the pattern in which the economic benefits of the intangible assets are estimated to be realized. When facts and circumstances indicate that the carrying value of definite-lived intangible assets may not be recoverable, the Company assesses the recoverability of the carrying value by preparing estimates of sales volume and the resulting profit and cash flows expected to result from the use of the asset or asset group and its eventual disposition. If the sum of the expected future cash flows (undiscounted and without interest charges) is less than the carrying amount, the Company recognizes an impairment loss. The impairment loss recognized is the amount by which the carrying amount of the asset or asset group exceeds the fair value.

Goodwill

Goodwill may result from business acquisitions. Goodwill is assigned to reporting units based on the expected benefit from the synergies arising from each business combination, determined by using certain financial metrics, including the forecast discounted cash flows associated with each reporting unit. The goodwill acquired in a business combination is allocated to the appropriate reporting unit as of the acquisition date. Goodwill is subject to annual impairment tests and interim impairment tests if impairment indicators are present. The Company performs the annual impairment test as of October 31^steach year. The impairment tests require the Company to first assess qualitative factors to determine whether it is necessary to perform a quantitative goodwill impairment test. The Company is not required to calculate the fair value of a reporting unit unless it determines, based on a qualitative assessment, that it is more likely than not that its fair value is less than its carrying amount. If it is determined that it is more likely than not, or if the Company elects not to perform a qualitative assessment, the Company proceeds with the quantitative assessment. Under the quantitative test, if the fair value of a reporting unit exceeds its carrying amount, then goodwill of the reporting unit is considered to not be impaired. If the carrying amount of the reporting unit exceeds its fair value, then an impairment loss is recognized in an amount equal to the excess, up to the value of the goodwill.

Treasury Stock

The Company records treasury stock activities under the cost method whereby the cost of the acquired stock is recorded as treasury stock. The Company’s accounting policy upon the formal retirement of treasury stock is to deduct the par value from the Company’s common stock and to reflect any excess of cost over par value as a reduction to additional paid-in capital (to the extent created by previous issuances of the shares). Upon reissuance or sale of treasury shares, any difference between the proceeds received and the cost of shares is recognized in equity. Gains are credited to additional paid-in capital and losses are first offset against any existing additional paid-in capital related to treasury shares, with any excess charged to retained earnings.

Noncontrolling Interest

The Company recognizes noncontrolling interest related to VIEs, in which the Company is the primary beneficiary, as equity in the consolidated financial statements separate from the parent entity’s equity. The amount of net income or loss attributable to noncontrolling interests is included in consolidated net income on the face of the consolidated statements of operations and comprehensive loss. Changes in the parent entity’s ownership interest in a subsidiary that do not result in deconsolidation are treated as equity transactions if the parent entity retains its controlling financial interest. In addition, when a subsidiary is deconsolidated, any retained noncontrolling equity investment in the former subsidiary will be initially measured at fair value and the difference between the carrying value and fair value of the retained interest will be recorded as a gain or loss. Because these transactions take place between entities under common control, any gains or losses attributable to these transactions are required to be included within additional paid-in-capital on the consolidated balance sheets. During 2024 the Company deconsolidated its entire controlling interest in all its VIEs. As of December 31, 2025, the Company has no continuing involvement in these entities.

Advertising and Promotional Expenses

Advertising and promotional expenses are included in selling, general and administrative expenses within the consolidated statements of operations and comprehensive loss and are expensed when incurred. Advertising and promotional expenses were $258,301 and $41,352 during the years ended December 31, 2025, and 2024, respectively.

Share-Based Compensation

The Company measures all share-based awards granted to employees and directors based on the fair value on the date of the grant and recognizes compensation expense for those awards, over the requisite service period, which is generally the vesting period of the respective award, on a straight-line basis for the entire award. The fair value of stock options is estimated on the date of grant using the Black-Scholes option-pricing model, which requires inputs based on certain subjective assumptions, including the fair market value of the Company’s common stock, expected stock price volatility, the expected term of the option, the risk-free interest rate for a period that approximates the expected term of the option, and the Company’s expected dividend yield.

The Company classifies share-based compensation expense in its consolidated statements of operations and comprehensive loss in the same manner in which the award recipient’s payroll costs are classified or in which the award recipient’s service payments are classified. The Company made a policy election to estimate the number of share-based compensation awards that are expected to vest to determine the amount of compensation expense recognized in earnings. Forfeiture estimates are revised if subsequent information indicates that the actual number of forfeitures is likely to differ from previous estimates.

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

Fair value is defined as the price that would be received upon the sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The U.S. GAAP fair value framework uses a three-tiered approach. Fair value measurements are classified and disclosed in one of the following three categories:

●

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

●

Level 2 – Quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active, and model-derived valuations in which significant inputs and significant value drivers are observable in active markets; and

●

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.

If the inputs used to measure the fair value fall within different levels of the hierarchy, the fair value is determined based upon the lowest level input that is significant to the fair value measurement. Whenever possible, the Company uses quoted market prices to determine fair value. In the absence of quoted market prices, the Company uses independent sources and data to determine fair value.

The fair value of the long-term portion of the Resource Plus Seller Notes is determined using a discounted cash flow methodology. Under this approach, the expected future cash flows of the notes are discounted to their present value using a discount rate derived from observable market data, such as current interest rates or yield curves for similar instruments. This valuation technique utilizes inputs classified as Level 2 under the ASC 820 fair value hierarchy. Accordingly, the carrying amount of the long-term portion of the Resource Plus Seller Notes approximates its fair value, as it represents the present value of the notes’ future cash flows.

Restructuring Costs and Severance

The Company periodically undertakes restructuring initiatives to optimize its cost structure and operations. These activities may include employee termination benefits, facility closures, lease exit costs, and contract termination costs and other one-time expenses. The Company’s restructuring accruals require the use of significant estimates and judgments, particularly with respect to the timing and amount of expected cash outflows and the identification of costs directly associated with exit activities. These estimates are evaluated on a regular basis and may be adjusted as new information becomes available. Changes in estimates are recognized in the period in which they are identified and may result in increases or decreases to previously recorded restructuring liabilities. Actual results could differ from these estimates due to changes in market conditions, negotiations with third parties, or variations in the execution of restructuring plans.

Restructuring costs and severance costs for the Company include severance costs paid in connection with the reorganization of the Company's executive team and expenses related to the move of the Company's headquarters from Auburn Hills, Michigan to its existing operations office in Charlotte, North Carolina, in November 2025. For the year ended December 31, 2025, the Company recognized expense of $4.8 million, which consist of $4.2 million for termination and severance costs and $0.6 million for relocation expense. The costs are presented within "Restructuring costs and severance" in the Consolidated Statements of Operations and Comprehensive Loss. Liabilities of $0.4 million for employee severance is included in "Accrued expenses and other current liabilities" in the Consolidated Balance Sheets as of December 31, 2025. There was no restructuring activity for the year ended December 31, 2024.

Income Taxes

Income tax provisions and benefits are made for taxes currently payable or refundable, and for deferred income taxes arising from future tax consequences of events that were recognized in the Company’s financial statements or tax returns and tax credit carry forwards. The effects of income taxes are measured based on enacted tax laws and rates applicable to periods in which the differences are expected to reverse. If necessary, a valuation allowance is established to reduce deferred income tax assets to an amount that will more likely than not be realized.

The calculation of income taxes involves dealing with uncertainties in the application of complex tax regulations. The Company recognizes liabilities for uncertain tax positions based on a two-step process. The first step involves evaluating the tax position for recognition by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes, if any. The second step involves estimating and measuring the tax benefit as the largest amount that is more than 50% likely to be realized upon ultimate settlement. It is inherently difficult and subjective to estimate such amounts, as the Company has to determine the probability of various possible outcomes. The Company’s evaluation of uncertain tax positions is based on factors including, but not limited to, changes in facts or circumstances, changes in tax law, effectively settled issues under audit, and new audit activity. Such a change in recognition or measurement would result in the recognition of a tax benefit or an additional charge to the tax provision.

Recently Adopted Accounting Pronouncements

In December 2023, the FASB issued ASU No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which requires companies to report specific categories of rate reconciliation, certain details of income taxes paid and certain information by tax jurisdictions. ASU 2023-09 is effective for annual periods beginning after December 15, 2024. The Company implemented this ASU prospectively for the fiscal year ending December 31, 2025.

Recently Issued Accounting Pronouncements Not Yet Adopted

On November 4, 2024, the FASB issued ASU 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures which requires disaggregated disclosure of income statement expenses for public business entities (PBEs). The ASU does not change the expense captions an entity presents on the face of the income statement; rather, it requires disaggregation of certain expense captions into specified categories in disclosures within the footnotes to the financial statements. ASU 2024-03 is effective for all PBEs for fiscal years beginning after December 15, 2026, and interim periods within fiscal years beginning after December 15, 2027. The Company does not believe adoption will have a material effect on its consolidated financial statements and related disclosures.

Note 13 - Earnings Per Share (Details Textual) - shares	12 Months Ended
Note 13 - Earnings Per Share (Details Textual) - shares	Dec. 31, 2025	Dec. 31, 2024
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	21,000	103,000
Restricted Stock Units (RSUs) [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	32,000	71,000

Note 5 - Income Taxes - Reconciliation of Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Beginning balance	$ 114	$ 54
Additions based on tax positions related to the current year	43	60
Ending balance	$ 157	$ 114

Note 14 - Leases - Lease Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Operating lease cost	$ 827	$ 545
Short-term lease cost	24	370
Total lease cost	$ 851	$ 915

Note 8 - Preferred Stock (Details Textual)		12 Months Ended
Note 8 - Preferred Stock (Details Textual)	Jan. 28, 2022 shares	Dec. 31, 2023 shares	Dec. 31, 2022 shares	Dec. 31, 2025 $ / shares shares	Dec. 31, 2024 $ / shares shares	Jan. 25, 2022 $ / shares shares
Preferred Stock, Shares Authorized (in shares)				3,000,000
Preferred Stock, Par or Stated Value Per Share (in dollars per share) \| $ / shares				$ 0.01
Conversion of Series B Preferred Stock into Common Stock [Member]
Conversion of Stock, Shares Converted (in shares)		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 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)			854,753	0	0
Preferred Stock, Convertible, Shares Issuable (in shares)		975,000	1,282,129

Note 9 - Retirement Plans (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Defined Benefit Plan, Plan Assets, Contributions by Employer	$ 0	$ 100

- Definition

Amount of contribution received by defined benefit plan from employer which increases plan assets.

+ References

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+ Details

Consolidated Statements of Operations and Comprehensive Loss - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Net revenues	$ 136,104	$ 163,629
Cost of revenue	114,411	130,032
Gross profit	21,693	33,597
Selling, general and administrative expense	32,197	33,880
Restructuring costs and severance	4,765	0
Gain on disposal of business	0	(2,536)
Depreciation and amortization	1,634	1,553
Operating (loss) income	(16,903)	700
Interest expense	2,415	2,191
Other expenses, net	1,235	171
Loss before income tax expense	(20,553)	(1,662)
Income tax expense	4,073	144
Loss from continuing operations	(24,626)	(1,806)
Discontinued Operations
Income from discontinued operations	0	1,381
Loss on disposal of business	0	(1,188)
Income tax expense	0	(1,074)
Net loss from discontinued operations	0	(881)
Net loss	(24,626)	(2,687)
Net income attributable to non-controlling interest	0	(463)
Net loss attributable to SPAR Group, Inc.	$ (24,626)	$ (3,150)
Basic loss per common share attributable to SPAR Group, Inc. from continuing operations (in dollars per share)	$ (1,040.00)	$ (90.00)
Diluted loss per common share attributable to SPAR Group, Inc. from continuing operations (in dollars per share)	(1.04)	(0.09)
Basic loss per common share attributable to SPAR Group, Inc. from discontinued operations (in dollars per share)	0	(0.04)
Diluted loss per common share attributable to SPAR Group, Inc. from discontinued operations (in dollars per share)	0	(0.04)
Basic loss per common share attributable to SPAR Group, Inc. (in dollars per share)	(1.04)	(0.13)
Diluted loss per common share attributable to SPAR Group, Inc. (in dollars per share)	$ (1.04)	$ (0.13)
Weighted average common shares – basic (in shares)	23,619	23,555
Weighted average common shares – diluted (in shares)	23,619	23,555
Net loss	$ (24,626)	$ (2,687)
Other comprehensive loss:
Foreign currency translation adjustments	44	(1,553)
Comprehensive loss	(24,582)	(4,240)
Comprehensive income attributable to non-controlling interest	0	(172)
Comprehensive loss attributable to SPAR Group, Inc.	$ (24,582)	$ (4,412)

Note 11 - Share Based Compensation (Details Textual) - USD ($)		12 Months Ended
	Mar. 24, 2022	Dec. 31, 2025	Dec. 31, 2024
The 2008 Plan [Member]
Share-Based Payment Arrangement, Expense		$ 0	$ 0
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period (in shares)		(0)	79,000
Share-Based Payment Arrangement, Expense, Tax Benefit		$ 0	$ 0
The 2018 Plan [Member]
Share-Based Payment Arrangement, Expense			$ 0
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period (in shares)		(0)	75,000
Share-Based Payment Arrangement, Expense, Tax Benefit		$ 0	$ 0
The 2020 Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period (in shares)		(0)
Share-Based Payment Arrangement, Expense, Tax Benefit		$ 559	5,800
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount		$ 0
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 2018 Plan [Member]
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		2,200	19,500
Share-Based Payment Arrangement, Option [Member] \| CEO Inducement Plan [Member]
Share-Based Payment Arrangement, Expense		0	0
Share-Based Payment Arrangement, Expense, Tax Benefit			0
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount		0
Restricted Stock [Member] \| The 2018 Plan [Member]
Share-Based Payment Arrangement, Expense		140,000	117,500
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Aggregate Intrinsic Value, Vested		$ 174,000	$ 315,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)		96,154	57,143
Phantom Share Units (PSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)	3 years
Share-Based Payment Arrangement, Expense		$ 600,000
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, Equity Instruments Other than Options, Aggregate Intrinsic Value, Outstanding		$ 36,000	$ 0

Note 14 - Leases - Leases Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Operating lease right-of-use asset	$ 4,861	$ 630
Current portion of operating lease liability	643	276
Non-current portion of operating lease liabilities	4,395	353
Total operating lease liabilities	$ 5,038	$ 629
Weighted average remaining lease term - operating leases (in years) (Year)	5 years 6 months 29 days	2 years 7 months 20 days
Weighted average discount rate - operating leases	8.50%	7.70%

Consolidated Balance Sheets (Parentheticals) - $ / shares	Dec. 31, 2025	Dec. 31, 2024
Preferred Stock, Par or Stated Value Per Share (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)	24,129,991	23,449,701
Common stock, shares outstanding (in shares)	24,129,991	23,449,701
Treasury Stock, Common and Preferred, Shares (in shares)	632,485	1,205,485
Series B Preferred Stock [Member]
Preferred Stock, Par or Stated Value Per Share (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)	0	0
Preferred Stock, Shares Outstanding (in shares)	0	0

Note 5 - Income Taxes

12 Months Ended

Dec. 31, 2025

Notes to Financial Statements

Income Tax Disclosure [Text Block]

5. Income Taxes

Income Taxes

On July 4, 2025, President Donald J. Trump enacted legislation officially titled “An Act to provide for reconciliation pursuant to title II of H.Con. Res. 14”—commonly known as the One Big Beautiful Bill Act (OBBBA). The bill implemented three main changes to business taxes: 1. 100% bonus depreciation has been reinstated for assets placed in service after January 19, 2025, 2. The deduction for domestic section 174 expenses has been permanently restored and unamortized domestic costs from tax years 2022-2024 may be deducted in 2025 or split between 2025 and 2026, and 3. The addbacks for depreciation, amortization, and depletion when calculated adjusted taxable income for purposes of section 163(j) have been permanently restored. The Company has concluded to continue to capitalize and amortize their domestic section 174 expenses.

Loss from continuing operations before income taxes is summarized as follows (in thousands):

	*Year Ended December 31,*
		*2025*			*2024*
Domestic	$	(21,131	)	$	668
Foreign		578			(2,330	)
Total:	$	(20,553	)	$	(1,662	)

The income tax expense from continuing operations is summarized as follows (in thousands):

	*Year Ended December 31,*
	*2025*			*2024*
Current tax expense:
Federal	$	-		$	21
Foreign		457			1,401
State and local		(203	)		222
Total current tax expense		254			1,644

Deferred tax expense (benefit):
Federal		3,425			(1,196	)
Foreign		-			(114	)
State and local		394			(190	)
Total deferred tax expense (benefit)		3,819			(1,500	)

Total income tax expense:
Federal		3,425			(1,175	)
Foreign		457			1,287
State and local		191			32
Total income tax expense	$	4,073		$	144

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 (in thousands):

	*Year Ended December 31,*
	*2025*			*Rate*

US federal statutory tax rate	$	(4,316	)		21.0	%
State and local income taxes, net of federal income tax effect (1)		210			(1.0	%)
Foreign Tax Effects:
Foreign tax rate differential		32			(0.2	%)
Effect of cross-border tax laws		526			(2.6	%)
Tax credits		-			0.0	%
Changes in valuation allowance		6,927			(33.7	%)

Nontaxable or nondeductible items:
Executive compensation disallowed under Section 162(m)		654			(3.2	%)
Other permanent differences		136			(0.7	%)
Other adjustments:
Return to provision		68			(0.3	%)
Other		(164	)		0.8	%
Effective Tax Rate:	$	4,073			(19.8	%)
(1) State taxes in Illinois, Texas, Michigan, and California for 2025 made up the majority (greater than 50 percent) of the tax effect in this category.

SPAR Group, Inc. and Subsidiaries
Notes to Consolidated Financial Statements (continued)

5. Income Taxes (continued)

	*Year Ended December 31,*
	*2024*			*Rate*
(in thousands)
Provision for income taxes at federal statutory rate	$	(349	)		21.0	%
State income taxes, net of federal benefit		32			(1.9	%)
Permanent differences		(136	)		8.2	%
Section 162(m) adjustment		245			(14.7	%)
Return to provision adjustment		(10	)		0.6	%
Foreign tax rate differential		(288	)		17.3	%
GILTI tax		284			(17.1	%)
Sale of foreign entities		(369	)		22.2	%
Transaction costs		118			(7.1	%)
Withholding tax		1,046			(62.9	%)
Subpart F Income		213			(12.8	%)
Foreign tax credit		(556	)		33.5	%
Foreign disregarded income		292			(17.6	%)
Change in valuation allowance		(2	)		0.1	%
Discontinued operations SG&A allocation		(430	)		25.9	%
Other		54			(3.3	%)
Net expense	$	144			(8.7	%)

Components of income taxes paid, net of refunds consist of the following (in thousands):	Year Ended December 31,
	2025
Federal	$	15
State
Indiana		14
Mississippi		8
New Jersey		8
North Carolina		14
Pennsylvania		23
Texas		53
Other U.S. States		14
Foreign		-
Total	$	149

Deferred taxes from continuing operations consist of the following (in thousands):	*December 31,*
	*2025*			*2024*
Deferred tax assets:
Net operating loss carryforwards	$	4,693		$	389
Federal research and development credit		240			164
Foreign withholding tax		796			872
Accrued payroll		110			4
Transaction costs		–			753
Allowance for credit losses and other receivable		–			93
Share-based compensation expense		250			258
Business interest limitation		1,237			889
Operating lease liability		1,134			128
Capitalized software development costs		–			277
Other		695			891
Total deferred tax assets, gross		9,155			4,718
Valuation allowance		(7,622	)		-
Total deferred tax assets		1,533			4,718

Deferred tax liabilities:
Goodwill & intangible assets of subsidiaries		334			291
Allowance for credit losses and other receivable		2			-
Right to use asset		1,094			127
Capitalized software development costs		28			-
Depreciation		91			41
Total deferred tax liabilities		1,549			459
Net deferred income taxes	$	(16	)	$	4,259

As of December 31, 2025, the Company’s deferred tax assets were primarily the result of the business interest limitation and net operating losses. The Company has gross U.S. Federal NOL carryforwards of $20.6 million and tax effected amount of $4.3 million. $20.0 million of the U.S Federal NOL carryforward has no expiration date. The remaining $0.6 million has expiration dates beginning in 2026 through 2035. The Company has a U.S. State NOL deferred tax asset of $0.4 million of varying expiration dates from 2025 to 2041. The Company has $0.2 million of U.S. Research and Development credits with expiration dates ranging from 2031 to 2035. The Company has $0.8 million of U.S. foreign tax credits with expiration dates ranging from 2033 to 2034.

SPAR Group, Inc. and Subsidiaries
Notes to Consolidated Financial Statements (continued)

5. Income Taxes (continued)

A valuation allowance is recognized if, based on the weight of available evidence, it is more likely than not that some portion or all of the deferred tax asset will not be realized in a particular tax jurisdiction. All available evidence, both positive and negative, is considered to determine whether, based on the weight of that evidence, a valuation allowance is needed for some portion or all of a deferred tax asset. Judgement must be used in considering the relative impact of negative and positive evidence. A significant piece of objective negative evidence evaluated was the cumulative loss incurred over the three-year period ended December 31, 2025. Such objective evidence limits the ability to consider other subjective evidence, such as our projections for future growth. Based on the weight of the available evidence, the Company provided a valuation allowance against its US and state deferred tax assets. The valuation allowance was $7.6 million and $0.0 million as of December 31, 2025 and 2024 respectively. A valuation allowance was not provided for the foreign deferreds.

(in thousands):	2025			2024
Valuation allowance, beginning of year	$	-		$	-
Income tax expense:
Decrease/(increase) in valuation allowance		(7,622	)		-
Valuation allowance, end of year	$	(7,622	)	$	-

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

	*Year Ended December 31,*
		*2025*		*2024*
Beginning balance	$	114	$	54
Additions based on tax positions related to the current year		43		60
Ending balance	$	157	$	114

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, 2025, included in the balance of uncertain tax position reserves are $0.16 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 $0.6 thousand and interest of $3 thousand during 2025 and in total, as of December 31, 2025 recognized a liability related to the uncertain tax position reserves noted above for penalties of $16 thousand and interest of $23 thousand. During 2024, we accrued penalties of $0.8 thousand and interest of $3 thousand and in total, as of December 31, 2024, recognized a liability of penalties of $16 thousand and interest of $20 thousand.

In management's view, the Company's tax reserves at December 31, 2025 and 2024, for potential domestic state tax liabilities were sufficient.

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 2022 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.

- Definition

The entire disclosure for income tax.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 740
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477617/942-740-50-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Note 3 - Supplemental Balance Sheet Information

12 Months Ended

Dec. 31, 2025

Notes to Financial Statements

Supplemental Balance Sheet Disclosures [Text Block]

3. Supplemental Balance Sheet Information

	*For the Year Ended December 31,*
Summary of Results from Discontinued Operations:	*2024*
(in thousands)
Net revenues	$	33,185
Cost of revenues		28,325
Gross Profit		4,860
Selling, general, and administrative expenses		3,385
Loss on disposal of business		1,188
Depreciation and amortization		63
Income from operations before tax		224
Income tax expense		1,074
Interest expense		31
Loss from discontinued operations, net of tax	$	(881	)

	*December 31,*
Accounts receivable, net, consists of the following:	*2025*		*2024*
(in thousands)
Trade	$	17,774	$	12,059
Unbilled		8,841		9,284
Non-trade		391		3,834
Gross accounts receivable		27,006		25,177
Less allowance for credit losses		-		(411	)
Accounts Receivable, net	$	27,006	$	24,766

	*December 31,*
Activity in allowance for credit losses	*2025*			*2024*
(in thousands)
Beginning balance in allowance for credit losses	$	411		$	1,461
Current provision for expected credit losses		-			128
Allowances associated with businesses sold		-			(12	)
Write-offs charged against the allowance		(411	)		(1,166	)
Ending balance in allowance for credit losses	$	-		$	411

	*December 31,*
Property and equipment consist of the following:	*2025*			*2024*
(in thousands)
Equipment	$	3,904		$	4,060
Furniture and fixtures		1,027			591
Leasehold improvements		538			384
Capitalized internal use software costs		21,329			18,967
Capitalized software in development		92			-
		26,890			24,002
Less accumulated depreciation and amortization		(23,289	)		(21,987	)
Property and equipment, net	$	3,601		$	2,015

Depreciation expense (including amortization of internal use software and intangible assets as described below) was $1.6 million and $1.6 million for the years ended December 31, 2025 and 2024, respectively. The Company capitalized $2.4 million and $1.0 million of costs related to internal use software in the years ended December 31, 2025 and 2024. The Company recognized approximately $1.4 million and $1.3 million of amortization expense related to internal use software for the years ended December 31, 2025 and 2024, respectively.

Goodwill consist of the following:		*U.S.*		*All Other*			*Total*
(in thousands)
Balance at January 1, 2024
Aggregate goodwill acquired	$	856	$	438		$	1,294
Sale of business		-		(438	)		(438	)
Balance at December 31, 2024		856		-			856
Balance at December 31, 2025	$	856	$	-		$	856

	*December 31,*
Intangible assets consist of the following:	*2025*			*2024*
(in thousands)
Trade names	$	900		$	900
Patents		870			870
Gross intangible assets		1,770			1,770
Less accumulated amortization		(1,061	)		(929	)
Intangible assets, net	$	709		$	841

The Company is amortizing its intangible assets over lives ranging from 5 to 25 years. Amortization expense for the years ended December 31, 2025 and 2024 was approximately $0.1 million and $0.2 million, respectively.

The annual amortization for each of the following years succeeding December 31, 2025 is summarized as follows (in thousands):

(in thousands)
Year	*Amount*
2026	$	133
2027		36
2028		36
2029		36
2030		36
Thereafter		432
Total	$	709

	*December 31,*
Accrued expenses and other current liabilities:	*2025*		*2024*
(in thousands)
Taxes payable	$	1,607	$	137
Accrued salaries and wages		1,905		1,644
Accrued third party labor		198		131
Other		1,866		1,621
Accrued expenses and other current liabilities	$	5,576	$	3,533

Note 12 - Segment Information

12 Months Ended

Dec. 31, 2025

Notes to Financial Statements

Segment Reporting Disclosure [Text Block]

12. Segment Information

The Company has two reportable segments: (i) U.S. and (ii) Canada. These operating segments, which also form the Company's reportable segments, are identified in accordance with the changes in the CODM internal review of financial results and the CODM uses this information to evaluate the Company's performance and allocate resources.

The CODM assesses performance of the segments based on gross margin. The CODM uses gross margin to develop the annual operating plan and regular forecasting process. Additionally, the CODM considers budget-to-actual variances for this measure on a quarterly basis as well as segment-specific forecasting when making decisions about the allocation of operating and capital resources to each segment.


	*Year Ended December 31, 2025*
(in thousands)	*U.S.*		*Canada*		*Total*

Net revenues	$	122,053	$	14,051	$	136,104
Cost of revenue		104,482		9,929		114,411
Segment gross profit		17,571		4,122		21,693

Reconciling items (income) expense:
Selling, general, and administrative expense					$	32,197
Restructuring costs and severance						4,765
Depreciation and amortization						1,634
Interest expense						2,415
Other expenses, net						1,235
Loss before income tax expense					$	(20,553	)

	*Year Ended December 31, 2024*
(in thousands)	US		*Canada*		*Total*

Net revenues	$	117,507	$	14,305	$	131,812
Other net revenues (a)						31,817
Consolidated net revenues						163,629
Cost of revenue		93,397		9,848
Segment gross profit		24,109		4,457		60,384

Reconciling items (income) expense:
Other cost of revenue (a)					$	26,787
Selling, general, and administrative expense						33,880
Gain on sale of business						(2,536	)
Depreciation and amortization						1,553
Interest expense						2,191
Other expenses, net						171
Loss before income tax expense					$	(1,662	)
(a) Other net revenues and other cost of revenue includes all international operations that were sold in 2024 that did not qualify for discontinued operation presentation.

There were no inter-segment sales for 2025 or 2024.

	*December 31,*
(in thousands)	*2025*		*2024*
Assets:
United States	$	38,482	$	53,767
Canada		5,577		2,664
Total assets	$	44,059	$	56,431

Geographic Data

	*Year Ended December 31,*
	*2025*					*2024*
(in thousands)			*% of consolidated net revenue*					*% of consolidated net revenue*
Net revenue:
United States	$	122,053		89.7	%	$	117,507		71.8	%
Canada		14,051		10.3	%		14,305		8.7	%
South Africa		-		-			8,277		5.1	%
Mexico		-		-			12,235		7.5	%
China		-		-			2,698		1.6	%
Japan		-		-			3,778		2.3	%
India		-		-			4,829		3.0	%
Total net revenue	$	136,104		100.0	%	$	163,629		100.0	%

- Definition

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

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+ Details

Note 12 - Segment Information (Details Textual) $ in Thousands	3 Months Ended	9 Months Ended	12 Months Ended
	Dec. 31, 2025	Sep. 30, 2025	Dec. 31, 2025 USD ($)	Dec. 31, 2024 USD ($)
Number of Reportable Segments	2	1	2	3
Revenue from Contract with Customer, Including Assessed Tax			$ 136,104	$ 163,629
Intersegment Eliminations [Member]
Revenue from Contract with Customer, Including Assessed Tax			$ 0	$ 0

- Definition

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

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+ Details

Note 3 - Supplemental Balance Sheet Information - Accounts Receivable (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Accounts receivable	$ 27,006	$ 25,177
Less allowance for credit losses	0	(411)	$ (1,461)
Accounts Receivable, net	27,006	24,766
Trade Accounts Receivable [Member]
Accounts receivable	17,774	12,059
Unbilled [Member]
Accounts receivable	8,841	9,284
Non-Trade [Member]
Accounts receivable	$ 391	$ 3,834

Note 14 - Leases (Tables)

12 Months Ended

Dec. 31, 2025

Notes Tables

Lease, Cost [Table Text Block]

		*Year Ended*		*Year Ended*
Lease Costs	*Classification*	*December 31, 2025*		*December 31, 2024*
Operating lease cost	Selling, General and Administrative Expense	$	827	$	545
Short-term lease cost	Selling, General and Administrative Expense		24		370
Total lease cost		$	851	$	915

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

	*Year Ended*		*Year Ended*
	*December 31, 2025*		*December 31, 2024*

Operating cash flows from operating leases	$	476	$	545

Right-of-use assets obtained in exchange for lease obligations
Operating leases	$	4,715	$	-

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

	*December 31, 2025*			*December 31, 2024*
Assets:
Operating lease right-of-use assets	$	4,861		$	630
Liabilities:
Current portion of operating lease liabilities		643			276
Non-current portion of operating lease liabilities		4,395			353
Total operating lease liabilities	$	5,038		$	629

Weighted average remaining lease term - operating leases (in years)		5.58			2.64
Weighted average discount rate - operating leases		8.5	%		7.7	%

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

For the Year Ended December 31,	*Amount*
2026	$	1,084
2027		1,201
2028		1,039
2029		950
2030		977
Thereafter		1,094
Total future operating lease liability	$	6,345
Less: present value discount		(1,307	)
Present value of operating lease liabilities	$	5,038

Note 11 - Share Based Compensation - Restricted Stock Activity (Details) - Restricted Stock [Member] - The 2018 Plan [Member] - $ / shares	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Unvested shares (in shares)	57,143	226,276
Weighted-Average Grant Date Fair Value per Share, Unvested (in dollars per share)	$ 1.75	$ 1.19
Granted shares (in shares)	96,154	57,143
Weighted-Average Grant Date Fair Value per Share, Granted (in dollars per share)	$ 1.04	$ 1.75
Vested shares (in shares)	(153,297)	(226,276)
Weighted-Average Grant Date Fair Value per Share, Vested (in dollars per share)	$ 1.3	$ 1.19
Forfeited shares (in shares)	0	0
Weighted-Average Grant Date Fair Value per Share, Forefeited (in dollars per share)	$ 0	$ 0
Unvested shares (in shares)	0	57,143
Weighted-Average Grant Date Fair Value per Share, Unvested (in dollars per share)	$ 0	$ 1.75

Note 1 - Nature of the Business

12 Months Ended

Dec. 31, 2025

Notes to Financial Statements

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 merchandising and brand marketing services company, providing a broad range of services to retailers, consumer goods manufacturers and distributors around the world. 

Award Timing Disclosure	12 Months Ended
Award Timing Disclosure	Dec. 31, 2025
Award Tmg Disc Line Items
Award Timing MNPI Considered [Flag]	false

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Cash flows from operating activities:
Net loss	$ (24,626)	$ (2,687)
Adjustments to reconcile net loss to net cash used by operating activities
Depreciation and amortization	1,634	1,553
Loss on property, plant and equipment disposal	47	0
Amortization of operating lease assets	476	545
Amortization of debt issuance cost	62	0
Provision for expected credit losses	0	128
Deferred income tax expense (benefit)	3,819	(1,500)
Share based compensation	140	137
Gain on disposal of business	0	(2,536)
Changes in operating assets and liabilities, net of business disposals:
Accounts receivable	(3,903)	(2,089)
Prepaid expenses and other assets	1,099	416
Accounts payable	414	7,459
Operating lease liabilities	(408)	(541)
Accrued expenses, other current liabilities and customer incentives and deposits	2,803	(1,124)
Net cash used in continuing operations	(18,443)	(239)
Net cash used in discontinued operations	0	(426)
Net cash used in operating activities	(18,443)	(665)
Cash flows from investing activities:
Proceeds from sale of international operations, net of cash transferred	1,918	7,259
Purchases of property and equipment and internal use software	(2,978)	(1,129)
Net cash (used in) provided by investing activities of continuing operations	(1,060)	6,130
Net cash provided by investing activities of discontinued operations	0	3,751
Net cash (used in) provided by investing activities	(1,060)	9,881
Cash flows from financing activities:
Borrowings under lines of credit	134,812	132,133
Repayments under lines of credit	(130,542)	(128,347)
Payment of notes to seller	(500)	(1,843)
Proceeds from the sale of treasury shares	756	0
Repurchase of common stock	0	(1,800)
Payments to acquire noncontrolling interests	0	(500)
Proceeds from long-term debt	0	15
Net cash provided by (used in) financing activities of continuing operations	4,526	(341)
Net cash used in financing activities of discontinued operations	0	(1,315)
Net cash provided by (used in) financing activities	4,526	(1,656)
Effect of foreign exchange rate changes on cash	18	(58)
Net (decrease)/increase in cash and cash equivalents	(14,959)	7,502
Cash and cash equivalents at beginning of year	18,221	10,719
Cash and cash equivalents at end of year	3,262	18,221
Supplemental disclosure of cash flows information
Interest paid	2,412	2,059
Noncash investment in internal use software, included in accounts payable	154	0
Income taxes paid	149	277
Promissory notes issued to Resource Plus non-controlling interest	$ 0	$ 2,500

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Assets
Cash and cash equivalents	$ 3,262	$ 18,221
Accounts receivable, net	27,006	24,766
Prepaid expenses and other current assets	1,168	3,009
Total current assets	31,436	45,996
Property and equipment, net	3,601	2,015
Operating lease right-of-use assets	4,861	630
Goodwill	856	856
Intangible assets, net	709	841
Deferred income taxes	18	4,259
Other assets	2,578	1,834
Total Assets	44,059	56,431
Liabilities and equity
Accrued expenses and other current liabilities	5,576	3,533
Customer incentives and deposits	1,221	892
Lines of credit and short-term loans	20,442	16,082
Current portion of long-term debt	500	500
Current operating lease liabilities	643	276
Total current liabilities	37,724	30,050
Operating lease liabilities, less current portion	4,395	353
Deferred income taxes	34	0
Long-term debt	1,284	1,722
Total Liabilities	43,437	32,125
Commitments and contingencies – See Note 6
Equity:
Common stock, $.01 par value: Authorized shares – 47,000,000 Issued and outstanding shares – 23,449,701 at December 31, 2024 and 23,241,000 at December 31, 2023	241	234
Treasury stock, at cost 632,485 shares at December 31, 2025 and 1,205,485 Shares at December 31, 2024	(1,047)	(2,075)
Additional paid-in capital	19,749	19,886
(Accumulated deficit)/Retained earnings	(17,167)	7,459
Total equity	622	24,306
Total liabilities and equity	44,059	56,431
Series B Preferred Stock [Member]
Equity:
Preferred stock, Series - B. $.01 par value: Authorized and available shares– 2,000,000 Issued and outstanding shares– 0 at December 31, 2024 and 650,000 at December 31, 2023	0	0
Nonrelated Party [Member]
Liabilities and equity
Accounts payable	9,342	8,767
Related Party [Member]
Equity:
Accumulated other comprehensive loss	$ (1,154)	$ (1,198)

Note 4 - Debt (Tables)

12 Months Ended

Dec. 31, 2025

Notes Tables

Schedule of Debt [Table Text Block]

	*Interest Rate as of*			*Balance as of*		*Interest Rate as of*			*Balance as of*
	*December 31, 2025*			*December 31, 2025*		*December 31, 2024*			*December 31, 2024*
USA / Canada North Mill Capital		8.00	%		20,442		9.40	%		16,082
Total				$	20,442				$	16,082

	*Interest Rate*			*Balance*		*Interest Rate*			*Balance*
	*as of*			*as of*		*as of*			*as of*
	*December 31, 2025*			*December 31, 2025*		*December 31, 2024*			*December 31, 2024*
USA - Resource Plus Seller Notes (Current)		4.30	%		500		4.30	%		500
USA - Resource Plus Seller Notes (Long-term)		4.30	%		1,284		4.30	%		1,722
				$	1,784				$	2,222

Credit And Debt Facilities Unused Availability [Table Text Block]

	*December 31, 2025*		*December 31, 2024*
Unused Availability:
United States / Canada		13,935		13,310
Total Unused Availability	$	13,935	$	13,310

Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2025

Accounting Policies [Abstract]

Consolidation, Policy [Policy Text Block]

Principles of Consolidation

The Company consolidates its 100%-owned subsidiaries. All significant intercompany transactions have been eliminated in the consolidated financial statements.

Use of Estimates, Policy [Policy Text Block]

Use of Estimates

Segment Reporting, Policy [Policy Text Block]

Segment Reporting

For comparative purposes, prior-period segment information has been recast to conform to the current period presentation.

Consolidation, Variable Interest Entity, Policy [Policy Text Block]

Variable Interest Entities

All these entities have been disposed of by December 31, 2024.

Cash and Cash Equivalents, Policy [Policy Text Block]

Cash Equivalents

Concentration Risk, Credit Risk, Policy [Policy Text Block]

Concentration of Credit Risk

Revenue [Policy Text Block]

Revenue Recognition

Trade and Other Accounts Receivable, Unbilled Receivables, Policy [Policy Text Block]

Unbilled Accounts Receivable

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

Credit Loss, Financial Instrument [Policy Text Block]

Allowance for Credit Losses

Lessee, Leases [Policy Text Block]

Leases

Property, Plant and Equipment, Policy [Policy Text Block]

Property and Equipment, Net

Internal Use Software, Policy [Policy Text Block]

Internal Use Software

Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]

Impairment of Long-Lived Assets

Goodwill and Intangible Assets, Intangible Assets, Policy [Policy Text Block]

Intangible Assets, Net

Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]

Goodwill

Treasury Stock [Policy Text Block]

Treasury Stock

Consolidation, Subsidiaries or Other Investments, Consolidated Entities, Policy [Policy Text Block]

Noncontrolling Interest

Advertising Cost [Policy Text Block]

Advertising and Promotional Expenses

Share-Based Payment Arrangement [Policy Text Block]

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 Measurement, Policy [Policy Text Block]

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.

Costs Associated with Exit or Disposal Activity or Restructuring [Policy Text Block]

Restructuring Costs and Severance

Income Tax, Policy [Policy Text Block]

Income Taxes

New Accounting Pronouncements, Policy [Policy Text Block]

Recently Adopted Accounting Pronouncements

Recently Issued Accounting Pronouncements Not Yet Adopted

Note 8 - Preferred Stock

12 Months Ended

Dec. 31, 2025

Notes to Financial Statements

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 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. 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.

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. The remaining 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 at December 31, 2023. These issuances and cancellations were completed during the quarter ending March 31, 2024.

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 3 - Supplemental Balance Sheet Information (Tables)

12 Months Ended

Dec. 31, 2025

Notes Tables

Disposal Groups, Including Discontinued Operations [Table Text Block]

	*For the Year Ended December 31,*
Summary of Results from Discontinued Operations:	*2024*
(in thousands)
Net revenues	$	33,185
Cost of revenues		28,325
Gross Profit		4,860
Selling, general, and administrative expenses		3,385
Loss on disposal of business		1,188
Depreciation and amortization		63
Income from operations before tax		224
Income tax expense		1,074
Interest expense		31
Loss from discontinued operations, net of tax	$	(881	)

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

	*December 31,*
Accounts receivable, net, consists of the following:	*2025*		*2024*
(in thousands)
Trade	$	17,774	$	12,059
Unbilled		8,841		9,284
Non-trade		391		3,834
Gross accounts receivable		27,006		25,177
Less allowance for credit losses		-		(411	)
Accounts Receivable, net	$	27,006	$	24,766

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

	*December 31,*
Activity in allowance for credit losses	*2025*			*2024*
(in thousands)
Beginning balance in allowance for credit losses	$	411		$	1,461
Current provision for expected credit losses		-			128
Allowances associated with businesses sold		-			(12	)
Write-offs charged against the allowance		(411	)		(1,166	)
Ending balance in allowance for credit losses	$	-		$	411

Schedule Of Property Plant And Equipment [Table Text Block]

	*December 31,*
Property and equipment consist of the following:	*2025*			*2024*
(in thousands)
Equipment	$	3,904		$	4,060
Furniture and fixtures		1,027			591
Leasehold improvements		538			384
Capitalized internal use software costs		21,329			18,967
Capitalized software in development		92			-
		26,890			24,002
Less accumulated depreciation and amortization		(23,289	)		(21,987	)
Property and equipment, net	$	3,601		$	2,015

Schedule of Goodwill [Table Text Block]

Goodwill consist of the following:		*U.S.*		*All Other*			*Total*
(in thousands)
Balance at January 1, 2024
Aggregate goodwill acquired	$	856	$	438		$	1,294
Sale of business		-		(438	)		(438	)
Balance at December 31, 2024		856		-			856
Balance at December 31, 2025	$	856	$	-		$	856

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

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

(in thousands)
Year	*Amount*
2026	$	133
2027		36
2028		36
2029		36
2030		36
Thereafter		432
Total	$	709

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

	*December 31,*
Accrued expenses and other current liabilities:	*2025*		*2024*
(in thousands)
Taxes payable	$	1,607	$	137
Accrued salaries and wages		1,905		1,644
Accrued third party labor		198		131
Other		1,866		1,621
Accrued expenses and other current liabilities	$	5,576	$	3,533

- Definition

Tabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

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+ Details

Consolidated Statements of Stockholders' Equity - USD ($) shares in Thousands, $ in Thousands	Common Stock, Outstanding [Member]	Preferred Stock [Member]	Treasury Stock, Common [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]	Total
Balance (in shares) at Dec. 31, 2023	23,241	650
Balance at Dec. 31, 2023	$ 232	$ 7	$ (285)	$ 21,004	$ (3,341)	$ 10,609	$ 12,020	$ 40,246
Balance (in shares) at Dec. 31, 2023			205
Share-based compensation				137				137
Conversion of Series B convertible preferred stock (in shares)	975	(650)	0
Conversion of Series B convertible preferred stock	$ 10	$ (7)	$ 0	(1)	0	0	0	2
Exercise of stock options (in shares)	233
Exercise of stock options	$ 2	0	0	(398)	0	0	0	(396)
Purchase of treasury shares (in shares)	(1,000)
Purchase of treasury shares	$ (10)	0	$ (1,790)	0	0	0	0	(1,800)
Treasury Stock, Shares, Acquired (in shares)			1,000
Sale of international operations	0	0	$ 0	0	3,524	0	(10,616)	(7,092)
Purchase of non-controlling interest	0	0	0	(856)	0	0	(1,695)	(2,551)
Other comprehensive income (loss)	0	0	0	0	(1,381)	0	(172)	(1,553)
Net loss	$ 0	0	0	0	0	(3,150)	463	(2,687)
Balance (in shares) at Dec. 31, 2024	23,449
Balance at Dec. 31, 2024	$ 234	0	$ (2,075)	19,886	(1,198)	7,459	0	24,306
Balance (in shares) at Dec. 31, 2024			1,205
Share-based compensation				140				140
Other comprehensive income (loss)	0	0	$ 0	0	44	0	0	44
Net loss	$ 0	0	0	0	0	(24,626)	0	(24,626)
Sale of treasury shares (in shares)	573
Sale of treasury shares	$ 5	0	$ 1,028	277	0	0	0	756
Sale of treasury shares (in shares)			(573)
Sale of treasury shares	$ (5)	0	$ (1,028)	(277)	0	0	0	(756)
Issuance of shares for restricted stock units (in shares)	107
Issuance of shares for restricted stock units	$ 2	0	0	0	0	0	0	2
Balance (in shares) at Dec. 31, 2025	24,129
Balance at Dec. 31, 2025	$ 241	$ 0	$ (1,047)	$ 19,749	$ (1,154)	$ (17,167)	$ 0	$ 622
Balance (in shares) at Dec. 31, 2025			632

Note 13 - Earnings Per Share (Tables)

12 Months Ended

Dec. 31, 2025

Notes Tables

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

	*Year Ended December 31,*
(in thousands)	*2025*			*2024*
Numerator:
Net loss attributable to SPAR Group, Inc.	$	(24,626	)	$	(3,150	)

Denominator:
Shares used in basic net loss per share calculation		23,619			23,555
Effect of diluted securities:
Stock options and unvested restricted shares		–			–
Shares used in diluted net loss per share calculations		23,619			23,555

Basic loss per common share attributable to SPAR Group, Inc.		($1.04	)		($0.13	)
Diluted loss per common share attributable to SPAR Group, Inc.		($1.04	)		($0.13	)

Note 15 - Subsequent Events (Details Textual) - USD ($)			12 Months Ended
Note 15 - Subsequent Events (Details Textual) - USD ($)	Jul. 31, 2026	Mar. 13, 2026	Dec. 31, 2025
Stock Issued During Period, Value, New Issues			$ 2,000
PC Group Loan [Member] \| Forecast [Member]
Proceeds from Issuance of Debt	$ 1,000,000
Subsequent Event [Member] \| Stock Related to PC Group Loan [Member]
Stock Issued During Period, Shares, New Issues (in shares)		1,000,000
Shares Issued, Price Per Share (in dollars per share)		$ 0.8
Stock Issued During Period, Value, New Issues		$ 800,000
Subsequent Event [Member] \| PC Group Loan [Member]
Debt Instrument, Face Amount		$ 4,000,000
Debt Instrument, Interest Rate, Stated Percentage		8.00%
Debt Instrument, Term (Month)		36 months
Proceeds from Issuance of Debt		$ 3,000,000

Note 10 - Related Party Transactions (Details Textual) $ / shares in Units, R$ in Millions											1 Months Ended		3 Months Ended				12 Months Ended
	Dec. 19, 2024 USD ($)	Sep. 25, 2024 USD ($)	May 03, 2024 $ / shares shares	Apr. 30, 2024 shares	Apr. 29, 2024 USD ($) $ / shares	Apr. 29, 2024 ZAR (R)	Apr. 18, 2024 USD ($)	Apr. 13, 2024 USD ($)	Feb. 23, 2024 USD ($)	Feb. 07, 2024 ZAR (R)	Aug. 30, 2024 USD ($)	Jan. 31, 2024 USD ($)	Dec. 31, 2024 USD ($)	Sep. 30, 2024 USD ($)	Jun. 30, 2024 USD ($)	Mar. 31, 2024 USD ($)	Dec. 31, 2025 USD ($)	Dec. 31, 2024 USD ($)	Mar. 30, 2024	Mar. 26, 2024 USD ($)	Mar. 26, 2024 BRL (R$)	Dec. 22, 2023 USD ($)
Gain (Loss) on Disposition of Business																	$ (0)	$ 2,536,000
SPAR BSMT [Member]
Subsidiary, Ownership Percentage, Parent																			51.00%
Meridian [Member] \| FRIEDSHELF 401 Proprietary Limited [Member]
Subsidiary, Ownership Percentage, Noncontrolling Owner																			49.00%
SPAR Marketing Force [Member]
Subsidiary, Ownership Percentage, Parent																				51.00%	51.00%
Resource Plus, Inc [Member]
Business Combination, Consideration Transferred, Liabilities Incurred								$ 3,000,000
Resource Plus Acquisition Note [Member]
Business Combination, Consideration Transferred, Liabilities Incurred							$ 2,750,000	$ 3,000,000
Payments to Acquire Interest in Joint Venture							250,000										1,000,000
Long-Term Debt, Gross																	2,000,000
Resource Plus Acquisition Note [Member] \| Debt Instrument, Redemption, Period One [Member]
Payments to Acquire Interest in Joint Venture							$ 300,000
NMS LLC [Member]
Disposal Group, Including Discontinued Operation, Consideration																						$ 1,441,004
Proceeds from Divestiture of Businesses												$ 700,000
Financing Receivable, before Allowance for Credit Loss												523,000	$ 523,000					523,000
Contingent Receivable												$ 209,004
Escrow Receivable													700,000					700,000
Gain (Loss) on Disposition of Business																		(427,000)
SGRP Meridian [Member]
Disposal Group, Including Discontinued Operation, Consideration \| R										R 180,700,000
Gain (Loss) on Disposition of Business																$ 7,200,000
Proceeds from Sales of Business, Affiliate and Productive Assets					$ 7,700,000	R 144,560,000
SGRP Meridian [Member] \| Other Receivable [Member]
Disposal Group, Receivable From Sale Consideration					$ 1,900,000
SGRP Meridian [Member] \| SPAR Group [Member]
Percent Of Ownership Interest In Subsidiary Sold By Company										51.00%
SPAR China [Member] \| SPAR Group [Member]
Gain (Loss) on Disposition of Business															$ (1,100,000)
Percent Of Ownership Interest In Subsidiary Sold By Company									51.00%
Proceeds From Sale of Ownership Interest									$ 200,000
Brazil Joint Venture [Member]
Disposal Group, Including Discontinued Operation, Consideration																				$ 11,800,000	R$ 58.9
Gain (Loss) on Disposition of Business																		(1,188,000)
Brazil Joint Venture [Member] \| SPAR Group [Member]
Gain (Loss) on Disposition of Business															$ (1,200,000)
SPAR Japan [Member]
Disposal Group, Including Discontinued Operation, Consideration											$ 500,000
Gain (Loss) on Disposition of Business														$ (700,000)
SPAR Japan [Member] \| SPAR Group [Member]
Percent Of Ownership Interest In Subsidiary Sold By Company											100.00%
Indian Joint Venture [Member]
Disposal Group, Including Discontinued Operation, Consideration		$ 500,000
Gain (Loss) on Disposition of Business														$ (1,400,000)
Indian Joint Venture [Member] \| SPAR Group [Member]
Percent Of Ownership Interest In Subsidiary Sold By Company		51.00%
Mexican Joint Venture [Member]
Disposal Group, Including Discontinued Operation, Consideration	$ 417,000
Gain (Loss) on Disposition of Business													$ (1,100,000)
Accounts Receivable, after Allowance for Credit Loss																	390,000
Mexican Joint Venture [Member] \| SPAR Group [Member]
Percent Of Ownership Interest In Subsidiary Sold By Company	51.00%
WB Marketing, Inc [Member] \| Service Fees [Member]
Related Party Transaction, Amounts of Transaction																	229,000	104,000
Resource Plus, Inc [Member]
Majority Interest Ownership Percentage By Parent																						51.00%
William Bartels [Member] \| The 2024 Stock Repurchase Program [Member]
Treasury Stock, Shares, Acquired (in shares) \| shares			1,000,000	1,000,000
Share Price (in dollars per share) \| $ / shares			$ 1.8		$ 1.8
William Bartels [Member] \| Premium Adjustments [Member]
Related Party Transaction, Amounts of Transaction																		200,000
William Bartels [Member] \| Remaining Premium Adjustments [Member]
Related Party Transaction, Amounts of Transaction																		$ 1,100,000
William Bartels [Member] \| William H. Bartels Independent Contractor Agreement [Member]
Related Party Transaction, Amounts of Transaction, Monthly																	$ 10,000

Note 14 - Leases - Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Operating cash flows from operating leases	$ 476	$ 545
Operating leases	$ 4,715	$ 0

Note 11 - Share Based Compensation

12 Months Ended

Dec. 31, 2025

Notes to Financial Statements

Share-Based Payment Arrangement [Text Block]

11. Share Based Compensation

As of December 31, 2025, 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, 2025, 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

The Company’s 2008 Stock Compensation Plan, as amended, provides for equity-based awards to employees, directors, and eligible consultants. Awards under the Plan may take the form of incentive stock options, nonqualified stock options, restricted stock, restricted stock units (RSUs), stock appreciation rights (SARs), or other stock-based awards, all of which are classified as equity. Awards are generally settled by issuing shares of the Company’s common stock. Stock options and SARs are granted with exercise prices at least equal to the fair market value of the common stock on the grant date and typically have a contractual term of up to ten years. In accordance with ASC 718, the Company measures stock-based compensation expense for awards under the Plan at the grant-date fair value and recognizes it over the awards’ requisite service or performance period (generally the vesting period). The fair value of stock option and SAR grants is estimated on the grant date using the Black-Scholes option pricing model, while the fair value of restricted stock and RSUs is based on the market price of the Company’s stock at grant. Awards generally vest over a multi-year period of continuous service (e.g. four-year graded vesting for stock options) or upon achievement of specified performance goals, as applicable. Unvested awards are generally forfeited upon termination of employment or service, unless the Company’s Compensation Committee exercises its discretion to accelerate vesting or provide for alternative vesting arrangements in certain cases. The 2008 Plan Stock option award activity for the years ended December 31, 2025 and 2024 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, 2024		222,000		$	1.01		3.27	$	12
Granted		–			–		–		–
Exercised / cancelled		(79,000	)		0.97		–		98
Forfeited or expired		(56,000	)		–		–		–
Outstanding at December 31, 2024		87,000		$	1.01		2.66	$	73
Granted		–			–		–		–
Exercised / cancelled		–			–		–		–
Forfeited or expired		(10,000	)		1.05		–		–
Outstanding at December 31, 2025		77,000		$	1.11		1.60	$	-
Exercisable at December 31, 2025		77,000		$	1.11		1.60	$	-

The Company recognized no stock-based compensation expense relating to stock option awards during the years ended December 31, 2025 and 2024 for the 2008 plan. There were no shares exercised in 2025. The recognized tax benefit on stock-based compensation expense related to stock options during the years ended December 31, 2025 and 2024, was $0.

2018 Plan Summary

SPAR Group’s 2018 Stock Compensation Plan provides for stock-based awards including stock options, stock appreciation rights (“SARs”), restricted stock, and restricted stock units (“RSUs”). All awards under the plan are classified as equity instruments and are generally settled by issuing shares of the Company’s common stock. Stock options are granted with exercise prices at least equal to the fair market value of the stock on the grant date and have a contractual term of up to ten years. The fair value of stock option and SAR awards is measured on the grant date using the Black-Scholes option pricing model, and the fair value of restricted stock and RSU awards is determined based on the market price of the Company’s common stock on the grant date. Awards generally vest over the recipients’ requisite service period, often in equal annual installments over four years from the grant date. Stock-based compensation cost is measured at the grant-date fair value of awards and recognized as expense on a straight-line basis over the vesting period, net of estimated forfeitures. If an award is forfeited before it vests, any previously recognized compensation expense is reversed. The plan also provides for accelerated vesting of outstanding awards under certain conditions such as the participant’s death, disability, or a change in control, which would result in immediate recognition of any remaining unrecognized compensation cost. 2018 Plan Stock option award activity for the years ended December 31, 2025 and 2024 are summarized below.

						*Weighted-*
				*Weighted-*		*Average*		*Aggregate*
				*Average*		*Remaining*		*Intrinsic*
				*Exercise*		*Contractual*		*Value*
Option Awards	*Shares*			*Price*		*Term (Years)*		*(thousands)*
Outstanding at January 1, 2024		145,000		$	0.94		4.79	$	26
Granted		–			–		–		–
Exercised/cancelled		(75,000	)		0.99		–		90
Forfeited or expired		(30,000	)		–		–		–
Outstanding at December 31, 2024		40,000		$	0.93		3.80	$	40
Granted		–			–		–		–
Exercised		–			–		–		–
Forfeited or expired		–			–		–		–
Outstanding at December 31, 2025		40,000		$	0.93		2.80	$	3
Exercisable at December 31, 2025		40,000		$	0.93		2.80	$	3

The Company recognized no stock-based compensation expense relating to stock option awards during the years ended December 31, 2025 and 2024 under the 2018 plan. There were no shares exercised in 2025. The recognized tax benefit on stock-based compensation expense related to stock options during the years ended December 31, 2025 and 2024, was $0.

2020 Plan Summary

Under the 2020 Stock Compensation Plan, SPAR Group grants equity-classified stock-based awards exclusively in the form of non-qualified stock options (NQSOs). The plan does not authorize incentive stock options, stock appreciation rights, restricted stock, or restricted stock units. Each option award is settled by issuing shares of the Company’s common stock upon exercise. In accordance with ASC 718, the Company measures stock-based compensation expense for stock options at the grant-date fair value of the award (estimated using the Black-Scholes option pricing model) and recognizes it over the requisite service period (generally the vesting period) on a straight-line basis. The total expense is adjusted for estimated forfeitures of awards to reflect only those options expected to vest. Stock options under the 2020 Plan generally vest in annual installments over approximately four years of continuous service. The options have a contractual term of five years from the grant date. If a participant’s service terminates before an option is fully vested, any unvested portion is forfeited (no acceleration occurs on termination). Vested options typically remain exercisable for up to three months following termination of service, including in cases of retirement, death, or disability. In the event of a participant’s death, any remaining unvested options become fully vested immediately and are exercisable for up to three months thereafter by the participant’s estate or legal representative. 2020 Plan Stock option award activity for the years ended December 31, 2025 and 2024 are summarized below.

Weighted-

Average

Aggregate

Average

Remaining

Intrinsic

Exercise

Contractual

Value

Option Awards

Shares

Price

Term (Years)

(thousands)

Outstanding at January 1, 2024

355,000

1.55

2.10

Granted

–

Exercised/cancelled

(22,500

)

1.55

–

Forfeited or expired

(220,000

)

–

Outstanding at December 31, 2024

112,500

1.55

1.10

Granted

–

Exercised

–

Forfeited or expired

(12,500

)

1.55

–

Outstanding at December 31, 2025

100,000

1.55

0.10

Exercisable at December 31, 2025

100,000

1.55

0.10

The Company recognized $2,200 and $19,500 in stock-based compensation expense relating to stock option awards during the years ended December 31, 2025 and 2024, respectively. There were no shares exercised in 2025.

As of December 31, 2025, there was no remaining unrecognized stock-based compensation expense related to stock options. The recognized tax benefit on stock-based compensation expense related to stock options during the years ended December 31, 2025, and 2024, was $559 and $5,800, respectively.

CEO Inducement Plan Summary

The Company granted a nonqualified stock option as an inducement award to the prior CEO, outside of the Company’s stockholder-approved equity plan. This stock option is classified as an equity award and carries a ten-year term. The grant-date fair value of the option was measured using the Black-Scholes option pricing model. The resulting compensation cost is recognized over the award’s requisite service period (the vesting period) on a straight-line basis. Vesting and Forfeiture Provisions: The option vested 100% on February 22, 2022. Upon vesting, any exercised portions were settled in shares of the Company’s common stock. The CEO Inducement Plan stock option award activity for the years ended December 31, 2025 and 2024 are summarized below.

					Weighted-
			*Weighted-*		*Average*		*Aggregate*
			*Average*		*Remaining*		*Intrinsic*
			*Exercise*		*Contractual*		*Value*
Option Awards	*Shares*		*Price*		*Term (Years)*		*(thousands)*
Outstanding at January 1, 2024		630,000	$	1.90		7.15	$	-
Granted		-		-		-		-
Exercised/cancelled		-		-		-		-
Forfeited or expired		-		-		-		-
Outstanding at December 31, 2024		630,000	$	1.90		6.15	$	25
Granted		-		-		-		-
Exercised		-		-		-		-
Forfeited or expired		-		-		-		-
Outstanding at December 31, 2025		630,000	$	1.90		5.15	$	-
Exercisable at December 31, 2025		630,000	$	1.90		5.15	$	-

The Company recognized $0 stock-based compensation expense relating to stock option awards during the years ended December 31, 2025 and 2024. The recognized tax benefit on stock-based compensation expense related to stock options during the years ended December 31, 2025 and 2024, was $0.

As of December 31, 2025, 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 ("RSUs") awards during the years ended December 31, 2025 and 2024.

				*Weighted-*
				*Average*
				*Grant Date*
				*Fair Value*
	*Shares*			*per Share*
Unvested at January 1, 2024		226,276		$	1.19
Granted		57,143			1.75
Vested		(226,276	)		1.19
Forfeited		–			-
Unvested at December 31, 2024		57,143		$	1.75
Granted		96,154			1.04
Vested		(153,297	)		1.30
Forfeited		–			-
Unvested at December 31, 2025		–		$	-

During the years ended December 31, 2025 and 2024, the Company recognized approximately $140,000 and $117,500, respectively, of stock-based compensation expense related to RSUs. During the years ended December 31, 2025 and 2024, the total fair value of RSUs vested was $174,000 and $315,000, respectively. As of December 31, 2025, stock-based compensation expense related to unvested RSUs awards was fully recognized.

Phantom Stock Awards

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 phantom stock awards.

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 $36,000 and $0 related to Phantom Stock Units as of December 31, 2025 and December 31, 2024, respectively. During the year ended December 31, 2025, the Company recognized approximately $0.6 million of stock-based compensation expense related to Phantom Stock Units.