0001437749-26-027494 | 10-Q | XBRL Viewer

Debt Disclosure [Text Block]

Debt

North Mill Capital Credit Facility

The Company, through SPAR Marketing Force, Inc. ("SMF") and SPAR Canada Company ULC ("SCC", and collectively with SMF, the “NM Borrowers”), has a secured revolving credit facility in the United States (the "US Revolving Credit Facility") and Canada (the "Canada Revolving Credit Facility", and collectively with the US Revolving Credit Facility, the "NM Credit Facility") with North Mill Capital, LLC, d/b/a SLR Business Credit ("NM").

In order to obtain, document and govern the NM Credit Facility, SMF, SCC, SGRP and certain of SGRP's direct and indirect subsidiaries in the United States and Canada (including SMF and SCC as borrowers and SGRP as a guarantor, collectively, the "NM Loan Parties") entered into a Loan and Security Agreement with NM dated as of April 10, 2019, which, as amended from time to time (as amended, the "NM Loan Agreement"), governs the NM Credit Facility. Pursuant to the NM Loan Agreement, the NM Borrowers agreed to reimburse NM for legal and documentation fees incurred in connection with the NM Loan Agreement and such amendments.

On 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, availability and other measurements 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 nine-tenths percentage points (1.90%) or an aggregate minimum of 6.75% per annum. In addition, the NM Borrowers are paying a facility fee to NM in an amount equal to: (i) for the year commencing on October 10, 2024, approximately 0.80% of the sum of (i) the prior year’s “Benchmark Advance Amount” plus (ii) any additional advances outside the US Revolving Credit Facility. This facility fee is payable in twelve equal monthly installments during the contract year. Further, an incremental facility fee of $15,000 is assessed upon the first occurrence that the outstanding balance under the US Revolving Credit Facility exceeds the prior year’s Benchmark Advance Amount by each $1.0 million increment, up to the applicable maximum advance limit. The “Benchmark Advance Amount” is defined as the highest daily balance under the US Revolving Credit Facility during the immediately preceding contract year.

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 of the NM Borrowers and imposes limits on all of the NM Loan Parties on non-ordinary course payments and transactions, incurring or guaranteeing indebtedness, capital expenditures and certain other investments. The NM Loan Parties were in compliance with such covenants as of June 30, 2026. 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.

Summary of the Company’s Lines of Credit:

	June 30, 2026				December 31, 2025
(dollars in thousands)	Interest Rate		Balance		Interest Rate		Balance
Lines of Credit:
United States		8.00%	$	23,771		8.00%	$	17,350
Canada		8.00%		2,952		8.00%		3,092
Total lines of credit			$	26,723			$	20,442

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. 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. As of June 30, 2026, the Company had a principal balance of $2.0 million owed for this Promissory Note, which is included within long-term debt, net of current portion and current portion of long-term debt in the condensed consolidated balance sheets.

PC Group - Unsecured Loan Agreement, Services Agreement and Share Grant

On March 13, 2026, the Company entered into a $4.0 million unsecured loan agreement (the "Loan") with 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: $3.0 million was drawn by the Company on March 16, 2026.

●

Additional Drawdown: $1.0 million was drawn by the Company on July 15, 2026.

In connection with the Loan, the Company issued 1,000,000 shares of the Company’s common stock to PC Group on April 10, 2026 (the "Equity Consideration") at a deemed value of $0.80 per share, for an aggregate value of $0.8 million. The aggregate deemed value of the Equity Consideration will be applied as a reduction to the final principal payment due upon maturity of the Loan at the end of the 36-month term.

The Equity Consideration also includes an equity price protection provision pursuant to which, if the Company issues or sells shares of its common stock, securities convertible into common stock, at a price per share below the deemed value of $0.80 per share during the 36-month term, the Company will pay PC Group, an amount in cash equal to the difference in value within 30 days of such issuance. Any cash settlement amounts paid during the term of the Loan will adjust the final loan payment due at maturity, such that the aggregate amount owed under the arrangement remains at $4.0 million.

The Company evaluated the equity price protection provision and determined that it meets the criteria to be accounted for as an embedded derivative liability. Accordingly, the fair value of the embedded derivative was bifurcated from the debt instrument and is recognized as a derivative liability on the Company's condensed consolidated balance sheets. The derivative liability is remeasured at fair value at each reporting date, with changes in fair value recognized in earnings. Refer to Note 12 – Fair Value Measurements for additional information regarding the valuation of the embedded derivative liability.

On March 29, 2026, the Company entered into an amendment with TRAK, an affiliate of PC Group (the “Amendment”), to that certain Services Agreement dated March 13, 2026 (the “Agreement”) entered into and between the Company and TRAK. Under the terms of the Agreement, the Company agreed to provide certain services to the Company related to (i) data analytics and internal reporting of the Company’s merchandising services that support consumer brands and retailers; (ii) out-of-stocks verification and remediation; (iii) scanned based trading merchandising; (iv) merchandising route optimization; (v) IT and technical optimization; and (v) consulting and training (together, the “Services”) for a one-year term beginning March 13, 2026, with an aggregate contract value of $2,325,000. In accordance with the terms of the Agreement, the Company was to pay TRAK in cash for the Services provided thereunder.

Under the terms of the Amendment, TRAK had the option to elect to receive payment for the Services in cash, shares of common stock of the Company, or a combination thereof. Any issuance of common stock pursuant to the Amendment was valued based upon the volume weighted average price (“VWAP”) of common stock for the five trading days immediately preceding the applicable issuance date.

On May 29, 2026, TRAK elected to receive payment of the outstanding balance owed to TRAK under the Amendment in shares of common stock, resulting in the issuance by the Company to the TRAK of 3,190,569 shares of common stock at a deemed value of $0.728710119 per share, in consideration of the payment of $2,325,000 otherwise payable to TRAK under the terms of the Agreement.

Effective June 1, 2026, the Company and TRAK entered into a further IT & Development Services Agreement for a term beginning on June 1, 2026 through May 31, 2027 (“IT Agreement”). The consideration to be paid to TRAK by the Company under the terms of the IT Agreement is $151,500 per month during the term of the IT Agreement. See “Management’s Discussion and Analysis of Financial Condition and Results from Operations – Overview of our Business – Recent Developments” for a description of the services to be provided under the IT Agreement.

Summary of the Company’s Unsecured Debt:

	June 30, 2026					December 31, 2025
(dollars in thousands)	Interest Rate		Balance			Interest Rate		Balance
Unsecured Debt:
USA - PC Group Unsecured Loan		8.00%	$	3,000			-	$	-
USA - Resource Plus Seller Notes		4.30%		2,000			4.30%		2,000
Total unsecured debt				5,000					2,000

Less: unamortized discount
USA - PC Group Unsecured Loan				(739	)				-
USA - Resource Plus Seller Notes				(185	)				(216	)
Total discount				4,076					1,784

Less: current portion of long-term debt
USA - Resource Plus Seller Notes				(500	)				(500	)
Total long-term debt, net of current portion			$	3,576				$	1,284

Summary of Unused Company Credit and Other Debt Facilities:

(in thousands)	June 30, 2026		December 31, 2025
Unused Availability:
United States	$	6,229	$	12,650
Canada		1,269		1,285
Total Unused Availability	$	7,498	$	13,935

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

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Note 2 - Summary of Significant Accounting Policies

6 Months Ended

Jun. 30, 2026

Significant Accounting Policies [Text Block]

2.	Summary of Significant Accounting Policies

The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim financial statements. Certain information and note disclosures normally included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to such rules and regulations. These unaudited condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and the notes thereto for the year ended December 31, 2025 included in the 2025 Annual Report on Form 10-K that was filed with the SEC on March 31, 2026, the ("2025 Annual Report"). Certain Items in the 2025 Annual Report cross-reference and incorporate by reference indicated parts of the Corporation's Proxy Statement on Schedule DEF 14A for its 2026 Annual Stockholders Meeting the ("2026 Proxy Statement"), which was filed with the SEC on April 30, 2026.

The unaudited condensed consolidated financial statements have been prepared on the same basis as the audited consolidated financial statements. In the opinion of management, the included disclosures are adequate, and the accompanying unaudited condensed consolidated financial statements contain all adjustments that are necessary for a fair statement of the Company’s consolidated financial position as of June 30, 2026, consolidated results of operations and comprehensive income (loss) for the six months ended June 30, 2026 and 2025, and consolidated cash flows for the six months ended June 30, 2026 and 2025. Such adjustments are of a normal and recurring nature. The consolidated results of operations for the six months ended June 30, 2026 are not necessarily indicative of the consolidated results of operations that may be expected for the year ending December 31, 2026.

Principles of Consolidation

The Company consolidates its wholly-owned subsidiaries and all significant intercompany transactions have been eliminated in the unaudited condensed consolidated financial statements.

Use of Estimates

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

Segment Reporting

Reportable segments are components of the Company for which separate financial information is available that is evaluated on a regular basis by the Chief Operating Decision Maker ("CODM”) in 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 of America ("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, and as a result, the Company had one reportable segment. Segment information for the six months ended June 30, 2025 has been recast to reflect this reportable segment structure.

Deferred Taxes

The Company records deferred tax assets to the extent the Company believes these assets will more likely than not be realized. Management evaluates the realizability of deferred tax assets at each reporting date, considering all available positive and negative evidence, both objective and subjective. In performing this assessment, the Company considers, among other factors:

●

Historical operating results and cumulative pre-tax income or loss;

●

The expected timing, amount, and character of future taxable income;

●

The reversal pattern of existing taxable and deductible temporary differences;

●

Tax-planning strategies that may be implemented, if any; and

●

The duration of and limitations on carryforward periods for net operating losses and other attributes.

Based on the evaluation of positive and negative evidence, the Company determined that it is more likely than not that its deferred tax assets will not be realized as of December 31, 2025. Accordingly, a valuation allowance of $7.6 million, related principally to deferred tax assets for net operating losses ("NOLs"), disallowed interest expense, and tax credits that are uncertain as to realizability. As of June 30, 2026, the facts have not changed, and a valuation allowance is still appropriate. The Company will continue to monitor its operating results and evaluate the need for and amount of the valuation allowance for each reporting period.

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 is evaluating the impact that adoption will have on the Company's consolidated financial statements and related disclosures.

Supplemental Balance Sheet Information

Accounts receivable, net consists of the following:

(in thousands)	June 30, 2026		December 31, 2025
Accounts Receivable, Net:
Trade	$	20,707	$	17,774
Unbilled		13,617		8,841
Non-trade		874		391
Gross accounts receivable		35,198		27,006
Less: allowance for credit losses		-		-
Total accounts receivable, net	$	35,198	$	27,006

Property and equipment, net consists of the following:

(in thousands)	June 30, 2026			December 31, 2025
Property and Equipment, Net:
Equipment	$	356		$	3,904
Furniture and fixtures		448			1,027
Leasehold improvements		225			538
Capitalized internal use software costs		21,640			21,329
Capitalized software in development		582			92
Gross property and equipment		23,251			26,890
Less: accumulated depreciation and amortization		(19,181	)		(23,289	)
Total property and equipment, net	$	4,070		$	3,601

Intangible assets, net consists of the following:

(in thousands)	June 30, 2026			December 31, 2025
Intangible Assets, Net:
Trade names	$	900		$	900
Patents		870			870
Gross intangible assets		1,770			1,770
Less: accumulated amortization		(1,128	)		(1,061	)
Total intangible assets, net	$	642		$	709

The remaining amortization for each of the following years succeeding December 31, 2026 is summarized as follows:

(in thousands)	Amount
Year
2026	$	66
2027		36
2028		36
2029		36
2030		36
Thereafter		432
Total	$	642

Accrued expenses and other current liabilities consists of the following:

(in thousands)	June 30, 2026		December 31, 2025
Accrued Expenses and Other Current Liabilities:
Taxes payable	$	1,914	$	1,607
Accrued salaries and wages		1,913		1,905
Accrued third party labor		233		198
Other		1,986		1,866
Total accrued expenses and other current liabilities	$	6,046	$	5,576

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 Company's lines of credit approximates the carrying value reflected on the condensed consolidated balance sheets, due to their short-term nature.

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.

The fair value of the long-term portion of the PC Group Unsecured Loan is determined using a Monte Carlo simulation model due to the complex nature of the conversion and price protection provisions contained in the financing agreement. This model utilizes multiple simulated paths of the Company's stock price over the expected term of the instrument and incorporates assumptions for stock price volatility, risk-free interest rates, expected term, and other contractual features. The model calculates the probability-weighted present value of expected future cash flows under a large number of simulated scenarios. The resulting fair value estimate reflects the average outcome of these simulations and represents management's estimate of the amount that would be received or paid in an orderly transaction between market participants at the measurement date. As such, this liability, which was determined to be effective as of April 2026, based on the issuance of common shares, is classified within Level 3 of the fair value hierarchy. Changes in the fair value of this liability will be recognized in earnings in the period in which they occur.

Restructuring Costs and Severance

Restructuring costs and severance 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 to Charlotte, NC. For the three and six months ended June 30, 2026, the Company recognized expense of $0 million and $0.2 million, respectively. No restructuring expense was recognized in 2025. The costs are presented separately on the Condensed Consolidated Statements of Operations and Comprehensive Income (Loss).

Note 10 - Leases - Leases Assets and Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2026	Dec. 31, 2025
Operating lease right-of-use asset	$ 4,212	$ 4,861
Current portion of operating lease liability	646	643
Non-current portion of operating lease liabilities	3,820	4,395
Total operating lease liabilities	$ 4,466	$ 5,038
Weighted-average remaining lease term - operating leases (in years) (Year)	5 years 5 months 4 days	5 years 6 months 29 days
Weighted-average discount rate - operating leases	8.50%	8.50%

Note 8 - Related Party Transactions

6 Months Ended

Jun. 30, 2026

8.	Related Party Transactions

Domestic Related Party Transactions

PC Group Unsecured Loan Agreement and Share Grant

PC Group is controlled by TRAK, a significant shareholder of the Company. During the period, the Company issued a Loan and shares of common stock, and entered into a Services Agreement. For further details regarding the Loan and Services Agreement, see Note 3 - Debt and Note 12 - Fair Value Measurements.

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. This agreement was terminated on July 28, 2026.

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 $2.7 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 June 30, 2026, $1.0 million has been paid and the remaining $2.0 million Promissory Note is outstanding and is included within long-term debt, net of current portion and current portion of long-term debt in the condensed consolidated balance sheets.

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 six months ended June 30, 2025 was $229,000. The Company cancelled this agreement in November 2025.

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.

Note 10 - Leases (Tables)

6 Months Ended

Jun. 30, 2026

Lease, Cost [Table Text Block]

	*Three Months Ended June 30,*				*Six Months Ended June 30,*
(in thousands)	*2026*		*2025*		*2026*		*2025*
Lease Expense:
Operating lease expense	$	173	$	57	$	513	$	269
Short-term lease expense		7		272		8		299
Total lease expense	$	180	$	329	$	521	$	568

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

	*Three Months Ended June 30,*				*Six Months Ended June 30,*
(in thousands)	*2026*		*2025*		*2026*		*2025*
Supplemental Cash Flow Information:
Operating cash flows used from operating leases	$	230	$	82	$	348	$	174
Operating lease assets obtained in exchange for lease obligations		-		-		-		-

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

(in thousands)	*June 30, 2026*			*December 31, 2025*
Assets:
Operating lease right-of-use assets	$	4,212		$	4,861

Liabilities:
Current portion of operating lease liabilities		646			643
Non-current portion of operating lease liabilities		3,820			4,395
Total operating lease liabilities	$	4,466		$	5,038

Weighted-average remaining lease term - operating leases (in years)		5.43			5.58
Weighted-average discount rate - operating leases		8.5	%		8.5	%

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

(in thousands)	Amount
Fiscal Year:
2026	$	717
2027		995
2028		984
2029		948
Thereafter		2,152
Total		5,796
Less: imputed interest		(1,330	)
Present value of net future minimum lease payments	$	4,466

Note 2 - Summary of Significant Accounting Policies - Accounts Receivable (Details) - USD ($) $ in Thousands	Jun. 30, 2026	Dec. 31, 2025
Accounts receivable	$ 35,198	$ 27,006
Less: allowance for credit losses	0	0
Total accounts receivable, net	35,198	27,006
Trade Accounts Receivable [Member]
Accounts receivable	20,707	17,774
Unbilled [Member]
Accounts receivable	13,617	8,841
Non-Trade [Member]
Accounts receivable	$ 874	$ 391

Note 9 - Segment Information - Segment Reporting Information (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Net revenue	$ 36,906	$ 38,629	$ 67,424	$ 72,671
Cost of revenue	28,497	29,567	52,203	56,333
Segment gross profit	8,409	9,062	15,221	16,338
Selling, general and administrative expense	6,767	7,934	12,966	13,807
Depreciation and amortization	433	413	843	780
Interest expense, net	(642)	(589)	(1,141)	(1,058)
Other expense, net	46	7	30	(2)
Income before income tax expense	521	119	(4)	695
Restructuring costs and severance	0	0	245	0
United States Segment [Member]
Net revenue	32,506	35,258	59,768	66,135
Cost of revenue	25,124	27,047	46,400	51,741
Segment gross profit	7,382	8,211	13,368	14,394
Canada Segment [Member]
Net revenue	4,400	3,371	7,656	6,536
Cost of revenue	3,373	2,520	5,803	4,592
Segment gross profit	$ 1,027	$ 851	$ 1,853	$ 1,944

Note 3 - Debt (Details Textual)									3 Months Ended
Note 3 - Debt (Details Textual)	Jul. 15, 2026 USD ($)	May 29, 2026 USD ($) $ / shares shares	Mar. 16, 2026 USD ($)	Mar. 13, 2026 USD ($) $ / shares shares	Oct. 09, 2025 USD ($)	Oct. 08, 2025 USD ($)	Apr. 18, 2024 USD ($)	Feb. 01, 2023 USD ($)	Jun. 30, 2026 USD ($)	Jun. 30, 2025 USD ($)	Jun. 01, 2026 USD ($)	Mar. 29, 2026 USD ($)	Oct. 09, 2025 CAD ($)
Stock Issued During Period, Value, New Issues									$ 2,855,000	$ 0
ReposiTrak, Inc. [Member]
Stock Issued During Period, Shares, New Issues (in shares) \| shares		3,190,569
Shares Issued, Price Per Share (in dollars per share) \| $ / shares		$ 0.728710119
Contractual Obligation		$ 2,325,000										$ 2,325,000
IT Services, Monthly Payments											$ 151,500
Stock Related to PC Group Loan [Member]
Stock Issued During Period, Shares, New Issues (in shares) \| shares				1,000,000
Shares Issued, Price Per Share (in dollars per share) \| $ / shares				$ 0.8
Stock Issued During Period, Value, New Issues				$ 800,000
Resource Plus Acquisition Note [Member]
Business Combination, Consideration Transferred, Liabilities Incurred							$ 2,700,000
Long-Term Debt, Gross									$ 2,000,000
Restated US Note [Member]
Debt Instrument, Face Amount					$ 30,000,000
Restated Canadian Note [Member]
Debt Instrument, Face Amount					6,000,000
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	$ 1,000,000		$ 3,000,000
Revolving Credit Facility [Member] \| North Mill, LLC [Member] \| SPAR Marketing Force [Member]
Line of Credit Facility, Maximum Borrowing Capacity					30,000,000
Debt Instrument, Covenant, Unbilled Cap					15,000,000			$ 7,000,000
Line of Credit Facility, Minimum Outstanding Amount					1,000,000	$ 500,000
Revolving Credit Facility [Member] \| North Mill, LLC [Member] \| SPAR Canada Company [Member]
Line of Credit Facility, Maximum Borrowing Capacity					6,000,000
Debt Instrument, Covenant, Unbilled Cap					$ 2,000,000								$ 800,000
NM Note [Member] \| North Mill, LLC [Member]
Debt Instrument, Basis Spread on Variable Rate								1.90%
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								0.80%
Debt Instrument, Fee for Each Incremental 1 Million Increase in Loan Balance in Excess of $21 Million								$ 15,000

Note 7 - Share-Based Compensation (Details Textual) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Share-Based Payment Arrangement, Option [Member]
Share-Based Payment Arrangement, Expense	$ 0	$ 0	$ 0	$ 2,237
Share-Based Payment Arrangement, Expense, Tax Benefit	0	0	0	0
Restricted Stock Units (RSUs) [Member]
Share-Based Payment Arrangement, Expense	0	24,590	0	49,667
Share-Based Payment Arrangement, Expense, Tax Benefit	0	6,148	0	12,417
Phantom Share Units (PSUs) [Member]
Share-Based Payment Arrangement, Expense	0	$ 413,574		$ 466,301
Share-Based Payment Arrangement, Nonvested Award, Excluding Option, Cost Not yet Recognized, Amount	$ 0		$ 0

Note 3 - Debt - Unused Availability (Details) - Revolving Credit Facility [Member] - USD ($) $ in Thousands	Jun. 30, 2026	Dec. 31, 2025
Unused Availability	$ 7,498	$ 13,935
U S Notes [Member]
Unused Availability	6,229	12,650
Canada Notes [Member]
Unused Availability	$ 1,269	$ 1,285

Note 3 - Debt - Summary of Credit and Other Debt Facilities (Details) - USD ($) $ in Thousands	Jun. 30, 2026	Dec. 31, 2025
Unsecured Debt	$ 5,000	$ 2,000
Total discount	4,076	1,784
Long-Term Debt, current	(500)	(500)
Long-Term Debt	$ 3,576	$ 1,284
USA - Resource Plus Sellers [Member]
Interest rate	4.30%	4.30%
Interest rate	4.30%	4.30%
Unsecured Debt	$ 2,000	$ 2,000
Unamortized discount	(185)	(216)
Long-Term Debt, current	(500)	(500)
Revolving Credit Facility [Member]
Balance	$ 26,723	$ 20,442
U S Notes [Member] \| Revolving Credit Facility [Member]
Interest rate	8.00%	8.00%
Balance	$ 23,771	$ 17,350
Interest rate	8.00%	8.00%
PC Group Loan [Member]
Interest rate	8.00%	0.00%
Interest rate	8.00%	0.00%
Unsecured Debt	$ 3,000	$ 0
Unamortized discount	$ (739)	$ 0
Canada Notes [Member] \| Revolving Credit Facility [Member]
Interest rate	8.00%	8.00%
Balance	$ 2,952	$ 3,092
Interest rate	8.00%	8.00%

Note 4 - Commitments and Contingencies

6 Months Ended

Jun. 30, 2026

Commitments and Contingencies Disclosure [Text Block]

4.	Commitments and Contingencies

Legal Matters

The Company is a party to various legal actions and administrative proceedings arising in the normal course of business. In the opinion of Company's management, resolution of these matters is not anticipated to have a material adverse effect on the Company or its estimated or desired affiliates, assets, business, clients, capital, cash flow, credit, expenses, financial condition, income, legal costs, liabilities, liquidity, locations, marketing, operations, prospects, sales, strategies, taxation or other achievement, results or condition. “Part II, Item 1. Legal Proceedings” for disclosure regarding legal proceedings commenced subsequent to the end of the fiscal quarter covered by this Quarterly Report.

Note 2 - Summary of Significant Accounting Policies - Intangible Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2026	Dec. 31, 2025
Intangible assets	$ 1,770	$ 1,770
Less: accumulated amortization	(1,128)	(1,061)
Total intangible assets, net	642	709
Trade Names [Member]
Intangible assets	900	900
Patents [Member]
Intangible assets	$ 870	$ 870

Note 8 - Related Party Transactions (Details Textual) - USD ($)			6 Months Ended
	Oct. 01, 2025	Apr. 18, 2024	Jun. 30, 2026	Jun. 30, 2025
Resource Plus, Inc [Member]
Business Combination, Consideration Transferred, Liabilities Incurred		$ 3,000,000
Resource Plus Acquisition Note [Member]
Business Combination, Consideration Transferred, Liabilities Incurred		2,700,000
Payments to Acquire Interest in Joint Venture			$ 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
William Bartels [Member] \| William H. Bartels Independent Contractor Agreement [Member]
Related Party Transaction, Amounts of Transaction, Monthly	$ 10,000
WB Marketing, Inc [Member] \| Service Fees [Member]
Related Party Transaction, Amounts of Transaction				$ 229,000

Note 10 - Leases - Lease Costs (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Operating lease expense	$ 173	$ 57	$ 513	$ 269
Short-term lease expense	7	272	8	299
Total lease expense	$ 180	$ 329	$ 521	$ 568

Note 2 - Summary of Significant Accounting Policies (Details Textual) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2026 USD ($)	Jun. 30, 2025 USD ($)	Jun. 30, 2026 USD ($)	Jun. 30, 2025 USD ($)	Dec. 31, 2025 USD ($)
Number of Reportable Segments			2
Deferred Tax Assets, Valuation Allowance	$ 7,600		$ 7,600		$ 7,600
Restructuring Charges	0	$ 0	245	$ 0
Moving of Headquarters to Charlotte, NC [Member]
Restructuring Charges	$ 0		$ 200		$ 0

Amount of expenses associated with exit or disposal activities pursuant to an authorized plan. Excludes expenses related to a discontinued operation or an asset retirement obligation.

Note 9 - Segment Information (Tables)

6 Months Ended

Jun. 30, 2026

Segment Reporting [Table Text Block]

	*Three Months Ended June 30, 2026*
(in thousands)	US		*Canada*		*Total*
Net revenue	$	32,506	$	4,400	$	36,906
Cost of revenue		25,124		3,373		28,497
Segment gross profit		7,382		1,027		8,409

Reconciling items (income) expense:
Selling, general and administrative expense						6,767
Depreciation and amortization						433
Interest expense, net						642
Other expense, net						46
Income before income tax expense					$	521

	*Three Months Ended June 30, 2025*
(in thousands)	US		*Canada*		*Total*
Net revenue	$	35,258	$	3,371	$	38,629
Cost of revenue		27,047		2,520		29,567
Segment gross profit		8,211		851		9,062

Reconciling items (income) expense:
Selling, general and administrative expense						7,934
Depreciation and amortization						413
Interest expense, net						589
Other expense, net						7
Income before income tax expense					$	119

	Six Months Ended June 30, 2026
(in thousands)	US		Canada		Total
Net revenue	$	59,768	$	7,656	$	67,424
Cost of revenue		46,400		5,803		52,203
Segment gross profit		13,368		1,853		15,221

Reconciling items (income) expense:
Selling, general and administrative expense						12,966
Restructuring costs and severance						245
Depreciation and amortization						843
Interest expense, net						1,141
Other expense, net						30
Loss before income tax expense					$	(4	)

	*Six Months Ended June 30, 2025*
(in thousands)	US		*Canada*		*Total*
Net revenue	$	66,135	$	6,536	$	72,671
Cost of revenue		51,741		4,592		56,333
Segment gross profit		14,394		1,944		16,338

Reconciling items (income) expense:
Selling, general and administrative expense						13,807
Depreciation and amortization						780
Interest expense, net						1,058
Other income, net						(2	)
Income before income tax expense					$	695

Segment Reporting, Reconciliation of Asset by Segment to Consolidated [Table Text Block]

(in thousands)	June 30, 2026		December 31, 2025
Assets:
United States	$	47,204	$	38,482
Canada		5,760		5,577
Total assets	$	52,964	$	44,059

Segment Reporting, Entity-Wide Information Not Provided as Part of Reportable Segment, Geographical Area, Revenue [Table Text Block]

	Three Months Ended June 30,				Six Months Ended June 30,
(in thousands)	2026		2025		2026		2025
Net Revenue:
United States	$	32,506	$	35,258	$	59,768	$	66,135
Canada		4,400		3,371		7,656		6,536
Total net revenue	$	36,906	$	38,629	$	67,424	$	72,671

Tabular disclosure of segment reporting. Includes, but is not limited to, reconciliation of reportable segment amount to corresponding consolidated total.

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 31
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-URI https://asc.fasb.org/1943274/2147482810/280-10-50-31

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
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-URI https://asc.fasb.org/1943274/2147482810/280-10-50-26A

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 280
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-Section 50
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-URI https://asc.fasb.org/1943274/2147482810/280-10-50-25

Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 280
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Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
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-URI https://asc.fasb.org/1943274/2147482810/280-10-50-15

Note 6 - Preferred Stock (Details Textual)	Jun. 30, 2026 $ / 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
Preferred Stock, Shares Outstanding (in shares)	0

The maximum number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws.

Aggregate share number for all nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by stockholders. Does not include preferred shares that have been repurchased.

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section S45
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480100/505-10-S45-2

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-Section S45
-Paragraph 1
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-URI https://asc.fasb.org/1943274/2147477657/942-210-S45-1

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-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478478/942-210-S50-1

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03(19))
-Publisher FASB
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Note 11 - Earnings Per Share (Details Textual) - shares	3 Months Ended	6 Months Ended
Note 11 - Earnings Per Share (Details Textual) - shares	Jun. 30, 2025	Jun. 30, 2026
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	28,565	2,748

Note 11 - Earnings Per Share

6 Months Ended

Jun. 30, 2026

Earnings Per Share [Text Block]

11.

Earnings Per Share

The following table sets forth the computations of basic and diluted net income (loss) per share:

	*Three Months Ended June 30,*					*Six Months Ended June 30,*
(in thousands except per share)	*2026*		*2025*			*2026*			*2025*
Numerator:
Net income (loss)	$	409	$	(1	)	$	(144	)	$	461

Denominator:
Weighted-average basic shares outstanding		26,240		23,470			25,191			23,460
Effect of dilutive share-based awards		2		29			-			72
Weighted-average dilutive shares outstanding		26,242		23,499			25,191			23,532

Basic earnings (loss) per share	$	0.02	$	-		$	(0.01	)	$	0.02
Diluted earnings (loss) per share	$	0.02	$	-		$	(0.01	)	$	0.02

The Company excluded 2,748 stock options and unvested restricted shares from the computation of diluted net loss per share for the six months ended June 30, 2026, and 28,565 for the three months ended June 30, 2025, because including them would have had an anti-dilutive effect.

Note 9 - Segment Information - Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2026	Dec. 31, 2025
Assets	$ 52,964	$ 44,059
United States Segment [Member]
Assets	47,204	38,482
Canada Segment [Member]
Assets	$ 5,760	$ 5,577

Amount of asset recognized for present right to economic benefit.

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Note 12 - Fair Value Measurements - Summary of Measurement Input (Details) - Fair Value, Inputs, Level 3 [Member]	Jun. 30, 2026
Measurement Input, Share Price [Member]
Measurement Input	0.74
Measurement Input, Expected Term [Member]
Measurement Input	3
Measurement Input, Price Volatility [Member]
Measurement Input	0.65
Measurement Input, Risk Free Interest Rate [Member]
Measurement Input	0.0361

Note 12 - Fair Value Measurements - Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis (Details) - Fair Value, Recurring [Member] - USD ($) $ in Thousands	Jun. 30, 2026	Dec. 31, 2025
Embedded derivative	$ 287	$ 0
Total liability	287	0
Fair Value, Inputs, Level 1 [Member]
Embedded derivative	0	0
Total liability	0	0
Fair Value, Inputs, Level 2 [Member]
Embedded derivative	0	0
Total liability	0	0
Fair Value, Inputs, Level 3 [Member]
Embedded derivative	287	0
Total liability	$ 287	$ 0

Note 10 - Leases

6 Months Ended

Jun. 30, 2026

Lessee, Operating Leases [Text Block]

10.

Leases

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

The components of lease expenses consisted of the following for the periods presented:

	*Three Months Ended June 30,*				*Six Months Ended June 30,*
(in thousands)	*2026*		*2025*		*2026*		*2025*
Lease Expense:
Operating lease expense	$	173	$	57	$	513	$	269
Short-term lease expense		7		272		8		299
Total lease expense	$	180	$	329	$	521	$	568

The following includes supplemental information for the periods presented:

	*Three Months Ended June 30,*				*Six Months Ended June 30,*
(in thousands)	*2026*		*2025*		*2026*		*2025*
Supplemental Cash Flow Information:
Operating cash flows used from operating leases	$	230	$	82	$	348	$	174
Operating lease assets obtained in exchange for lease obligations		-		-		-		-

Balance sheet information related to leases consisted of the following as of the periods presented:

(in thousands)	*June 30, 2026*			*December 31, 2025*
Assets:
Operating lease right-of-use assets	$	4,212		$	4,861

Liabilities:
Current portion of operating lease liabilities		646			643
Non-current portion of operating lease liabilities		3,820			4,395
Total operating lease liabilities	$	4,466		$	5,038

Weighted-average remaining lease term - operating leases (in years)		5.43			5.58
Weighted-average discount rate - operating leases		8.5	%		8.5	%

The following table summarizes the maturities of lease liabilities as of June 30, 2026:

(in thousands)	Amount
Fiscal Year:
2026	$	717
2027		995
2028		984
2029		948
Thereafter		2,152
Total		5,796
Less: imputed interest		(1,330	)
Present value of net future minimum lease payments	$	4,466

Document And Entity Information - shares	6 Months Ended
Document And Entity Information - shares	Jun. 30, 2026	Aug. 06, 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	Q2
Document Fiscal Year Focus	2026
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2026
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
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Title of 12(b) Security	Common stock, par value $0.01 per share
Trading Symbol	SGRP
Entity Common Stock, Shares Outstanding		28,398,560

Note 10 - Leases - Maturity of Lease Liability (Details) - USD ($) $ in Thousands	Jun. 30, 2026	Dec. 31, 2025
2026	$ 717
2027	995
2028	984
2029	948
Thereafter	2,152
Total	5,796
Less: imputed interest	(1,330)
Present value of net future minimum lease payments	$ 4,466	$ 5,038

Note 13 - Subsequent Events

6 Months Ended

Jun. 30, 2026

Subsequent Events [Text Block]

13.

Subsequent Events

At the end of the fiscal quarter covered by this Report, on June 5, 2026, a purported shareholder derivative action was filed against certain of the Company's current and former directors and officers, naming the Company as a nominal defendant, in the Delaware Court of Chancery on behalf of the Company (“Complaint”). The Complaint was filed by Robert G. Brown, who purports to be a shareholder of the Company (“Brown”). Brown subsequently filed an amended Complaint on July 24, 2026. The amended Complaint asserts claims against certain current and former directors and officers of the Company, and generally alleges breach of fiduciary duty, unjust enrichment, and requests for declaratory and equitable relief relating to allegedly void or voidable Board actions. Neither the Company nor the individual defendants have filed a responsive pleading to the amended Complaint.

Separately, on July 30, 2026, Brown filed an arbitration action against the Company, seeking to enforce a Settlement Agreement and Release dated as of May 1, 2026 (“Settlement Agreement”), which resolved a prior arbitration between Brown and the Company. As part of that settlement, the Company agreed to cooperate with Brown’s effort to convert certain shares held by Spar Business Services, Inc. to book-entry form and to facilitate the registration of such shares. The Company has refused to approve such transfer, asserting that Brown breached and repudiated both the Change-in-Control Agreement, dated January 28, 2022, and the Settlement Agreement by filing his stockholder derivative suit, which releases the Company from any further obligations under the Settlement Agreement. Brown seeks an order compelling the Company to specifically perform its obligations under the Settlement Agreement and awarding Brown damages for the Company’s alleged failure to do so.

The Company believes there is no merit to the allegations asserted by Brown, and intends to defend the actions vigorously, and to assert certain counterclaims in its response to the Complaint, and in arbitration. Because these matters are in their preliminary stages, the Company is unable to predict their outcome or estimate a range of any reasonably possible loss, if any, and no assurance can be given that these matters will not have a material adverse effect on the Company's business, financial condition, or results of operations.

Separately, on July 30, 2026, Brown filed an arbitration action against the Company (the “Arbitration”), seeking to enforce a Settlement Agreement and Release dated as of May 1, 2026 (“Settlement Agreement”), which resolved a prior arbitration between Brown and the Company. As part of that settlement, the Company agreed to cooperate with Brown’s effort to convert certain shares held by Spar Business Services, Inc. to book-entry form and to facilitate the registration of such shares. The Company has refused to approve such transfer, asserting that Brown breached and repudiated both the Change-in-Control Agreement, dated January 28, 2022 (“CIC Agreement”), and the Settlement Agreement by filing the Complaint, which releases the Company from any further obligations under the Settlement Agreement. Brown seeks an order compelling the Company to specifically perform its obligations under the Settlement Agreement and awarding Brown damages for the Company’s alleged failure to do so.

On August 7, 2026, the Company filed its answer to Brown’s demand for Arbitration, asserted affirmative defenses and requested judgment in the Company’s favor on all counts related to Brown’s demand for Arbitration. The Company also asserted certain counterclaims, including for damages related to, among other counterclaims, (i) for breach of the CIC Agreement and the Settlement Agreement; (ii) breach of the implied covenant of good faith and fair dealing; and (iii) disgorgement of short-swing profits under Section 16(b) of the Securities and Exchange Act of 1934, as amended (“Exchange Act”). The Company also seeks declarations that the Brown has repudiated the Settlement Agreement and the CIC Agreement. In its answer, the Company requests damages for, among other damages, (u) Brown’s breaches of the CIC Agreement and the Settlement Agreement; (v) restitution of all amounts paid to Brown under the Settlement Agreement; (w) all costs and expenses in defending both Complaint and the Arbitration; (x) all consequential and incidental damages proximately caused by Brown’s breaches of the CIC Agreement and Settlement Agreement; (y) specific performance of Brown’s obligations under the CIC Agreement and the Settlement Agreement; and (z) disgorgement of all short-swing profits realized by Brown as required under the Exchange Act.

The Company believes there is no merit to the allegations asserted by Brown, and intends to vigorously defend the actions, and vigorously pursue its counterclaims in its response to the Complaint, and in Arbitration. Because these matters are in their preliminary stages, the Company is unable to predict their outcome or estimate a range of any reasonably possible loss or recovery, if any, and no assurance can be given that these matters will not have a material adverse effect on the Company's business, financial condition, or results of operations.

The Company has evaluated this matter in accordance with ASC 855, Subsequent Events, and has concluded that it is a non-recognized subsequent event, as the underlying conduct predates the balance sheet date but the triggering event (the filing) occurred afterward, and no adjustment to the condensed consolidated financial statements as of June 30, 2026 is required as a result. The Company believes there is no merit to the allegations asserted by Brown, and intends to vigorously defend the actions, and to vigorously pursue its counterclaims in its response to the Complaint, and in Arbitration

Note 11 - Earnings Per Share - Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended				6 Months Ended
	Jun. 30, 2026	Mar. 31, 2026	Jun. 30, 2025	Mar. 31, 2025	Jun. 30, 2026	Jun. 30, 2025
Net income (loss)	$ 409	$ (553)	$ (1)	$ 462	$ (144)	$ 461
Weighted-average basic shares outstanding (in shares)	26,240		23,470		25,191	23,460
Effect of dilutive share-based awards (in shares)	2		29		0	72
Weighted-average dilutive shares outstanding (in shares)	26,242		23,499		25,191	23,532
Basic earnings (loss) per share (in dollars per share)	$ 0.02		$ 0		$ (0.01)	$ 0.02
Diluted earnings (loss) per share (in dollars per share)	$ 0.02		$ 0		$ (0.01)	$ 0.02

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

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Note 3 - Debt (Tables)

6 Months Ended

Jun. 30, 2026

Schedule of Debt [Table Text Block]

	June 30, 2026				December 31, 2025
(dollars in thousands)	Interest Rate		Balance		Interest Rate		Balance
Lines of Credit:
United States		8.00%	$	23,771		8.00%	$	17,350
Canada		8.00%		2,952		8.00%		3,092
Total lines of credit			$	26,723			$	20,442

	June 30, 2026					December 31, 2025
(dollars in thousands)	Interest Rate		Balance			Interest Rate		Balance
Unsecured Debt:
USA - PC Group Unsecured Loan		8.00%	$	3,000			-	$	-
USA - Resource Plus Seller Notes		4.30%		2,000			4.30%		2,000
Total unsecured debt				5,000					2,000

Less: unamortized discount
USA - PC Group Unsecured Loan				(739	)				-
USA - Resource Plus Seller Notes				(185	)				(216	)
Total discount				4,076					1,784

Less: current portion of long-term debt
USA - Resource Plus Seller Notes				(500	)				(500	)
Total long-term debt, net of current portion			$	3,576				$	1,284

Credit And Debt Facilities Unused Availability [Table Text Block]

(in thousands)	June 30, 2026		December 31, 2025
Unused Availability:
United States	$	6,229	$	12,650
Canada		1,269		1,285
Total Unused Availability	$	7,498	$	13,935

Note 9 - Segment Information (Details Textual)	6 Months Ended
Note 9 - Segment Information (Details Textual)	Jun. 30, 2026
Number of Reportable Segments	2

Note 9 - Segment Information - Geographic Data (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Net revenue	$ 36,906	$ 38,629	$ 67,424	$ 72,671
UNITED STATES
Net revenue	32,506	35,258	59,768	66,135
CANADA
Net revenue	$ 4,400	$ 3,371	$ 7,656	$ 6,536

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.

Trading Arrangements, by Individual [Table]

Insider Trading Arrangements

3 Months Ended

6 Months Ended

Jun. 30, 2026

Material Terms of Trading Arrangement [Text Block]

Item 5.

Other Information

Not applicable.

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 2 - Summary of Significant Accounting Policies - Property and Equipment (Details) - USD ($) $ in Thousands	Jun. 30, 2026	Dec. 31, 2025
Property and equipment	$ 23,251	$ 26,890
Less: accumulated depreciation and amortization	(19,181)	(23,289)
Total property and equipment, net	4,070	3,601
Equipment [Member]
Property and equipment	356	3,904
Furniture and Fixtures [Member]
Property and equipment	448	1,027
Leaseholds and Leasehold Improvements [Member]
Property and equipment	225	538
Software, Internally Developed [Member]
Property and equipment	21,640	21,329
Software, In-Development, Internally Developed, and Purchased [Member]
Property and equipment	$ 582	$ 92

Amount of accumulated depreciation, depletion, and amortization of property, plant, and equipment. Includes, but is not limited to, land and land improvement; building; machinery and equipment; furniture and fixture; and work of art, historical treasure, or similar asset classified as collection.

Amount, after accumulated depreciation, depletion, and amortization, of property, plant, and equipment. Includes, but is not limited to, land and land improvement; building; machinery and equipment; furniture and fixture; and work of art, historical treasure, or similar asset classified as collection.

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Note 6 - Preferred Stock

6 Months Ended

Jun. 30, 2026

Preferred Stock [Text Block]

6.	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 may establish in its discretion. There is no preferred stock outstanding as of June 30, 2026.

Note 12 - Fair Value Measurements - Summary of Changes to Fair Value Measures Using Level 3 Inputs (Details) - Embedded Derivative Financial Instruments [Member] $ in Thousands	6 Months Ended
	Jun. 30, 2026 USD ($)
Balance at December 31, 2025	$ 0
Initial recognition	287
Change in fair value recognized in earnings	0
Balance as June 30, 2026	$ 287

Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Net revenue	$ 36,906	$ 38,629	$ 67,424	$ 72,671
Cost of revenue	28,497	29,567	52,203	56,333
Gross profit	8,409	9,062	15,221	16,338
Operating expenses:
Selling, general and administrative expense	6,767	7,934	12,966	13,807
Restructuring costs and severance	0	0	245	0
Depreciation and amortization	433	413	843	780
Total operating expenses	7,200	8,347	14,054	14,587
Operating income	1,209	715	1,167	1,751
Interest expense, net	642	589	1,141	1,058
Other expense (income), net	46	7	30	(2)
Income (loss) before income tax expense	521	119	(4)	695
Provision for income taxes	112	120	140	234
Net income (loss)	$ 409	$ (1)	$ (144)	$ 461
Earnings (loss) per share:
Basic (in dollars per share)	$ 0.02	$ 0	$ (0.01)	$ 0.02
Diluted (in dollars per share)	$ 0.02	$ 0	$ (0.01)	$ 0.02
Weighted-average shares outstanding:
Basic (in shares)	26,240	23,470	25,191	23,460
Diluted (in shares)	26,242	23,499	25,191	23,532
Net (loss) income	$ 409	$ (1)	$ (144)	$ 461
Other comprehensive income (loss):
Foreign currency translation adjustments	(139)	160	(149)	71
Total comprehensive income (loss)	$ 270	$ 159	$ (293)	$ 532

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Jun. 30, 2026	Dec. 31, 2025
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)	28,398,560	24,129,991
Common stock, shares outstanding (in shares)	28,398,560	24,129,991
Treasury Stock, Common and Preferred, Shares (in shares)	554,485	632,485

Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.

Note 9 - Segment Information

6 Months Ended

Jun. 30, 2026

Segment Reporting [Text Block]

9.	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 profit. The CODM uses gross profit 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.

	*Three Months Ended June 30, 2026*
(in thousands)	US		*Canada*		*Total*
Net revenue	$	32,506	$	4,400	$	36,906
Cost of revenue		25,124		3,373		28,497
Segment gross profit		7,382		1,027		8,409

Reconciling items (income) expense:
Selling, general and administrative expense						6,767
Depreciation and amortization						433
Interest expense, net						642
Other expense, net						46
Income before income tax expense					$	521

	*Three Months Ended June 30, 2025*
(in thousands)	US		*Canada*		*Total*
Net revenue	$	35,258	$	3,371	$	38,629
Cost of revenue		27,047		2,520		29,567
Segment gross profit		8,211		851		9,062

Reconciling items (income) expense:
Selling, general and administrative expense						7,934
Depreciation and amortization						413
Interest expense, net						589
Other expense, net						7
Income before income tax expense					$	119

	Six Months Ended June 30, 2026
(in thousands)	US		Canada		Total
Net revenue	$	59,768	$	7,656	$	67,424
Cost of revenue		46,400		5,803		52,203
Segment gross profit		13,368		1,853		15,221

Reconciling items (income) expense:
Selling, general and administrative expense						12,966
Restructuring costs and severance						245
Depreciation and amortization						843
Interest expense, net						1,141
Other expense, net						30
Loss before income tax expense					$	(4	)

	*Six Months Ended June 30, 2025*
(in thousands)	US		*Canada*		*Total*
Net revenue	$	66,135	$	6,536	$	72,671
Cost of revenue		51,741		4,592		56,333
Segment gross profit		14,394		1,944		16,338

Reconciling items (income) expense:
Selling, general and administrative expense						13,807
Depreciation and amortization						780
Interest expense, net						1,058
Other income, net						(2	)
Income before income tax expense					$	695

Long-lived assets of the Company as of the periods presented were:

(in thousands)	June 30, 2026		December 31, 2025
Assets:
United States	$	47,204	$	38,482
Canada		5,760		5,577
Total assets	$	52,964	$	44,059

Geographic Data

	Three Months Ended June 30,				Six Months Ended June 30,
(in thousands)	2026		2025		2026		2025
Net Revenue:
United States	$	32,506	$	35,258	$	59,768	$	66,135
Canada		4,400		3,371		7,656		6,536
Total net revenue	$	36,906	$	38,629	$	67,424	$	72,671

The entire disclosure for segment reporting.

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Note 7 - Share-Based Compensation

6 Months Ended

Jun. 30, 2026

Share-Based Payment Arrangement [Text Block]

7.	Share-Based Compensation

Stock Options

For the three months ended June 30, 2026 and 2025, the Company recognized no share-based compensation expense related to stock options. For the six months ended June 30, 2026 and 2025, the Company recognized share-based compensation expense related to stock options of $0 and $2,237, respectively. For the three and six months ended June 30, 2026 and 2025, the tax benefit available from share-based compensation expense related to stock options was $0.

Restricted Stock Units

For the three months ended June 30, 2026 and 2025, the Company recognized share-based compensation expense related to restricted stock units of $0 and $24,590, respectively. For the six months ended June 30, 2026 and 2025, the Company recognized share-based compensation expense related to restricted stock units of $0 and $49,667, respectively. For the three months ended June 30, 2026 and 2025, the tax benefit available from share-based compensation expense related to restricted stock units was $0 and $6,148, respectively. For the six months ended June 30, 2026 and 2025, the tax benefit available from share-based compensation expense related to restricted stock units was $0 and $12,417, respectively.

Phantom Stock Awards

The Corporation from time to time has awarded to its executives deferred compensation in the form of Phantom Stock Units ("PSUs"), which correspond to an equal number of shares of the Corporation's Common Stock ("SGRP Shares"). The number of PSUs received equals the dollar value of the incentive award divided by the per share market price of SGRP shares on the date of award. Each PSU represents the right of the grantee to receive cash payments based on the fair market value of SGRP Shares at the time of vesting, but not to receive SGRP Shares themselves. The number of the Grantee's PSUs will be automatically adjusted to reflect the specified events respecting the SGRP Shares as provided in the applicable Phantom Stock Agreement. The PSUs do not possess the rights of common stockholders of the Corporation, including any voting or dividend rights, and cannot be exercised or traded for SGRP Shares. Due to the cash settlement feature, the PSUs are classified as liabilities in accrued expenses and other current liabilities and other long-term liabilities in the condensed consolidated balance sheets.

The Company recognized no expense for the six months ended June 30, 2026. During the three and six months ended June 30, 2025, the Company recognized compensation expense of $413,574 and $466,301, respectively, related to the 2022 and 2023 Phantom Stock Awards. There are no remaining amounts owed reflected within accrued expenses and other current liabilities in the condensed consolidated balance sheets as of June 30, 2026.

Note 2 - Summary of Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2026

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

(in thousands)	June 30, 2026		December 31, 2025
Accounts Receivable, Net:
Trade	$	20,707	$	17,774
Unbilled		13,617		8,841
Non-trade		874		391
Gross accounts receivable		35,198		27,006
Less: allowance for credit losses		-		-
Total accounts receivable, net	$	35,198	$	27,006

Property, Plant, and Equipment [Table Text Block]

(in thousands)	June 30, 2026			December 31, 2025
Property and Equipment, Net:
Equipment	$	356		$	3,904
Furniture and fixtures		448			1,027
Leasehold improvements		225			538
Capitalized internal use software costs		21,640			21,329
Capitalized software in development		582			92
Gross property and equipment		23,251			26,890
Less: accumulated depreciation and amortization		(19,181	)		(23,289	)
Total property and equipment, net	$	4,070		$	3,601

Intangible Asset, Finite-Lived [Table Text Block]

(in thousands)	June 30, 2026			December 31, 2025
Intangible Assets, Net:
Trade names	$	900		$	900
Patents		870			870
Gross intangible assets		1,770			1,770
Less: accumulated amortization		(1,128	)		(1,061	)
Total intangible assets, net	$	642		$	709

Intangible Asset, Finite-Lived, and Capitalized Cost, Software to be Sold, Leased, or Marketed, Estimated Amortization Expense [Table Text Block]

(in thousands)	Amount
Year
2026	$	66
2027		36
2028		36
2029		36
2030		36
Thereafter		432
Total	$	642

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

(in thousands)	June 30, 2026		December 31, 2025
Accrued Expenses and Other Current Liabilities:
Taxes payable	$	1,914	$	1,607
Accrued salaries and wages		1,913		1,905
Accrued third party labor		233		198
Other		1,986		1,866
Total accrued expenses and other current liabilities	$	6,046	$	5,576

Note 5 - Common Stock (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	6 Months Ended
	Jun. 30, 2026	Dec. 31, 2025
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

Note 2 - Summary of Significant Accounting Policies - Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2026	Dec. 31, 2025
Taxes payable	$ 1,914	$ 1,607
Accrued salaries and wages	1,913	1,905
Accrued third party labor	233	198
Other	$ 1,986	$ 1,866

Note 5 - Common Stock

6 Months Ended

Jun. 30, 2026

Common Stock [Text Block]

5.	Common Stock

As of June 30, 2026, 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.

Note 1 - Nature of the Business

6 Months Ended

Jun. 30, 2026

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

1.	Nature of the Business

SPAR Group, Inc. ("SGRP" or the "Corporation"), and its subsidiaries (and SGRP together with its subsidiaries may be referred to as ("SPAR Group", the "Company", "SPAR", "We", or "Our") is a global merchandising and brand marketing services company, providing a broad range of services to retailers, consumer goods manufacturers and distributors around the world. 

Recent Developments

On March 29, 2026, the Company entered into an amendment with ReposiTrak, Inc. (“TRAK”), an affiliate of PC Group, Inc (“PC Group”) (the “Amendment”), to that certain Services Agreement, dated March 13, 2026 (the “Agreement”), entered into and between the Company and TRAK. Under the terms of the Agreement, the Company agreed to provide certain services to the Company related to (i) data analytics and internal reporting of the Company’s merchandising services that support consumer brands and retailers; (ii) out-of-stocks verification and remediation; (iii) scanned based trading merchandising; (iv) merchandising route optimization; (v) IT and technical optimization; and (v) consulting and training (together, the “Services”) for a one-year term beginning March 13, 2026 with an aggregate contract value of $2,325,000. In accordance with the terms of the Agreement, the Company was to pay TRAK in cash for the Services provided thereunder.

Effective June 1, 2026, the Company and TRAK entered into a further IT & Development Services Agreement for a term beginning on June 1, 2026 through May 31, 2027 (“IT Agreement”). Under the terms of the IT Agreement, TRAK will (i) develop, configure, and implement the TRAK application framework to support the functional capabilities of the SPAR View; (ii) evaluate the SPAR View application and define the technical approach for migrating its functionality to the upgraded platform; (iii) access the capabilities, skills, and organizational fit of current IT and development personnel; (iv) review SPAR’s existing IT organization, systems and processes; and (v) provide recommendations regarding SPAR’s technology architecture, staffing and suggest operational improvements (together, “IT Services”). The consideration to be paid for the IT Services is $151,500 per month.

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025
Cash flows from operating activities:
Net (loss) income	$ (144)	$ 461
Adjustments to reconcile net (loss) income to net cash used in operating activities:
Depreciation and amortization	843	811
Amortization of operating lease right-of-use assets	348	174
Amortization of discount on notes payable	109	0
Bad debt expense, net of recoveries	95	0
Deferred income tax expense	140	204
Share-based compensation expense	0	54
Changes in operating assets and liabilities:
Accounts receivable, net	(8,515)	(19,012)
Prepaid expenses and other current assets	495	754
Accounts payable	(4,298)	1,859
Operating lease liabilities	(189)	(272)
Accrued expenses, other current liabilities, due to affiliates and customer incentives and deposits	2,414	3,067
Net cash used in operating activities	(8,702)	(11,900)
Cash flows from investing activities:
Purchases of property and equipment and capitalized software	(1,035)	(959)
Net cash used in investing activities	(1,035)	(959)
Cash flows from financing activities:
Borrowings under line of credit	69,124	69,136
Repayments under line of credit	(62,737)	(60,589)
Proceeds from the sale of treasury shares	50	0
Proceeds from long term debt	3,000	0
Net cash provided by financing activities	9,437	8,547
Effect of foreign exchange rate changes on cash and cash equivalents	(15)	20
Net change in cash and cash equivalents	(315)	(4,292)
Cash and cash equivalents at beginning of period	3,262	18,221
Cash and cash equivalents at end of period	2,947	13,929
Supplemental disclosure of cash flows information:
Cash paid for interest	1,221	982
Cash paid for income taxes	$ 10	$ 0

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Jun. 30, 2026	Dec. 31, 2025
Assets
Cash and cash equivalents	$ 2,947	$ 3,262
Accounts receivable, net	35,198	27,006
Prepaid expenses and other current assets	2,493	1,168
Total current assets	40,638	31,436
Property and equipment, net	4,070	3,601
Operating lease right-of-use assets, net	4,212	4,861
Goodwill	856	856
Intangible assets, net	642	709
Deferred income taxes	0	18
Other assets	2,546	2,578
Total Assets	52,964	44,059
Liabilities and Equity
Accrued expenses and other current liabilities	6,046	5,576
Customer incentives and deposits	3,068	1,221
Lines of credit	26,723	20,442
Current portion of long-term debt	500	500
Current portion of operating lease liabilities	646	643
Total current liabilities	42,023	37,724
Operating lease liabilities, net of current portion	3,820	4,395
Deferred income taxes	24	34
Long-term debt, net of current portion	3,576	1,284
Total Liabilities	49,730	43,437
Commitments and contingencies – See Note 4
Equity
Common stock, $0.01 par value per share: 47,000,000 shares authorized as of June 30, 2026 and December 31, 2025; 28,398,560 and 24,129,991 shares issued and outstanding as of June 30, 2026 and December 31, 2025	284	241
Treasury stock, at cost, 554,485 and 632,485 shares as of June 30, 2026 and December 31, 2025	(907)	(1,047)
Additional paid-in capital	22,471	19,749
Retained deficit	(17,311)	(17,167)
Total Equity	3,234	622
Total Liabilities and Equity	52,964	44,059
Embedded Derivative Financial Instruments [Member]
Liabilities and Equity
Embedded derivative liability	287	0
Nonrelated Party [Member]
Liabilities and Equity
Accounts payable	5,040	9,342
Related Party [Member]
Equity
Accumulated other comprehensive loss	$ (1,303)	$ (1,154)

Note 1 - Nature of the Business (Details Textual) - ReposiTrak, Inc. [Member] - USD ($)	May 29, 2026	Jun. 01, 2026	Mar. 29, 2026
Contractual Obligation	$ 2,325,000		$ 2,325,000
Stock Issued During Period, Shares, New Issues (in shares)	3,190,569
Shares Issued, Price Per Share (in dollars per share)	$ 0.728710119
IT Services, Monthly Payments		$ 151,500

Number of new stock issued during the period.

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Note 11 - Earnings Per Share (Tables)

6 Months Ended

Jun. 30, 2026

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

	*Three Months Ended June 30,*					*Six Months Ended June 30,*
(in thousands except per share)	*2026*		*2025*			*2026*			*2025*
Numerator:
Net income (loss)	$	409	$	(1	)	$	(144	)	$	461

Denominator:
Weighted-average basic shares outstanding		26,240		23,470			25,191			23,460
Effect of dilutive share-based awards		2		29			-			72
Weighted-average dilutive shares outstanding		26,242		23,499			25,191			23,532

Basic earnings (loss) per share	$	0.02	$	-		$	(0.01	)	$	0.02
Diluted earnings (loss) per share	$	0.02	$	-		$	(0.01	)	$	0.02

Note 12 - Fair Value Measurements

6 Months Ended

Jun. 30, 2026

Fair Value Disclosures [Text Block]

12.

Fair Value Measurements

Fair Value Measurements

● 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.

Recurring Fair Value Measurements

The Company’s financial liabilities that were accounted for at fair value on a recurring basis as of June 30, 2026 and December 31, 2025, by level within the fair value hierarchy as follows:

	*June 30, 2026*
(in thousands)	*Level 1*		*Level 2*		*Level 3*		*Total*
Liabilities:
Embedded derivative	$	-	$	-	$	287	$	287
Total liability	$	-	$	-	$	287	$	287

December 31, 2025

(in thousands)

Level 1

Level 2

Level 3

Total

Liabilities:

Embedded derivative

Total liability

Summary of Level 3 Input Changes

A summary of changes to those fair value measures using Level 3 inputs is as follows:

(in thousands)	Embedded Derivative Liabilities
Balance at December 31, 2025	$	-
Initial recognition		287
Change in fair value recognized in earnings		-
Balance as June 30, 2026	$	287

Significant Assumptions

The valuation mythology and key assumptions used to fair value the embedded derivative is as follows:

	Level 3
Monte Carlo:
Closing Stock Price	$	0.74
Equivalent term (years)		3.0
Expected volatility		65.0	%
Risk -free rate		3.61	%

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

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Note 12 - Fair Value Measurements (Tables)

6 Months Ended

Jun. 30, 2026

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]

	*June 30, 2026*
(in thousands)	*Level 1*		*Level 2*		*Level 3*		*Total*
Liabilities:
Embedded derivative	$	-	$	-	$	287	$	287
Total liability	$	-	$	-	$	287	$	287

December 31, 2025

(in thousands)

Level 1

Level 2

Level 3

Total

Liabilities:

Embedded derivative

Total liability

Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]

(in thousands)	Embedded Derivative Liabilities
Balance at December 31, 2025	$	-
Initial recognition		287
Change in fair value recognized in earnings		-
Balance as June 30, 2026	$	287

Fair Value Measurement Inputs and Valuation Techniques [Table Text Block]

	Level 3
Monte Carlo:
Closing Stock Price	$	0.74
Equivalent term (years)		3.0
Expected volatility		65.0	%
Risk -free rate		3.61	%

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($) shares in Thousands, $ in Thousands	Common Stock, Outstanding [Member]	Treasury Stock, Common [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Total
Balance (in shares) at Dec. 31, 2024	23,449
Balance at Dec. 31, 2024	$ 234	$ (2,075)	$ 19,886	$ (1,198)	$ 7,459	$ 24,306
Balance (in shares) at Dec. 31, 2024		1,205
Other comprehensive loss	0	$ 0	0	(89)	0	(89)
Net (loss) income	0	0	0	0	462	462
Share-based compensation expense	$ 0	0	27	0	0	27
Balance (in shares) at Mar. 31, 2025	23,449
Balance at Mar. 31, 2025	$ 234	$ (2,075)	19,913	(1,287)	7,921	24,706
Balance (in shares) at Mar. 31, 2025		1,205
Balance (in shares) at Dec. 31, 2024	23,449
Balance at Dec. 31, 2024	$ 234	$ (2,075)	19,886	(1,198)	7,459	24,306
Balance (in shares) at Dec. 31, 2024		1,205
Net (loss) income						461
Balance (in shares) at Jun. 30, 2025	23,489
Balance at Jun. 30, 2025	$ 234	$ 0	19,940	(1,127)	7,920	24,892
Balance (in shares) at Jun. 30, 2025		0
Balance (in shares) at Mar. 31, 2025	23,449
Balance at Mar. 31, 2025	$ 234	$ (2,075)	19,913	(1,287)	7,921	24,706
Balance (in shares) at Mar. 31, 2025		1,205
Other comprehensive loss	0	$ 0	0	160	0	160
Net (loss) income	$ 0	$ 0	0	0	(1)	(1)
Issuance of shares for restricted stock units (in shares)	40	0
Issuance of shares for restricted stock units	$ 0	$ 0	0	0	0	0
Share-based compensation expense	$ 0	0	27	0	0	27
Balance (in shares) at Jun. 30, 2025	23,489
Balance at Jun. 30, 2025	$ 234	$ 0	19,940	(1,127)	7,920	24,892
Balance (in shares) at Jun. 30, 2025		0
Balance (in shares) at Dec. 31, 2025	24,129
Balance at Dec. 31, 2025	$ 241	$ (1,047)	19,749	(1,154)	(17,167)	622
Balance (in shares) at Dec. 31, 2025		632
Other comprehensive loss	0	$ 0	0	(10)	0	(10)
Net (loss) income	$ 0	0	0	0	(553)	(553)
Balance (in shares) at Mar. 31, 2026	24,129
Balance at Mar. 31, 2026	$ 241	$ (1,047)	19,749	(1,164)	(17,720)	59
Balance (in shares) at Mar. 31, 2026		632
Balance (in shares) at Dec. 31, 2025	24,129
Balance at Dec. 31, 2025	$ 241	$ (1,047)	19,749	(1,154)	(17,167)	622
Balance (in shares) at Dec. 31, 2025		632
Net (loss) income						(144)
Balance (in shares) at Jun. 30, 2026	28,398
Balance at Jun. 30, 2026	$ 284	$ (907)	22,471	(1,303)	(17,311)	3,234
Balance (in shares) at Jun. 30, 2026		554
Balance (in shares) at Mar. 31, 2026	24,129
Balance at Mar. 31, 2026	$ 241	$ (1,047)	19,749	(1,164)	(17,720)	59
Balance (in shares) at Mar. 31, 2026		632
Other comprehensive loss	0	$ 0	0	(139)	0	(139)
Net (loss) income	$ 0	$ 0	0	0	409	409
Issuance of shares for restricted stock units (in shares)	4,191	0
Issuance of shares for restricted stock units	$ 42	$ 0	2,813	0	0	2,855
Sale of treasury shares (in shares)	78
Sale of treasury shares	$ 1	$ 140	91	0	0	50
Sale of treasury shares (in shares)		(78)
Sale of treasury shares	$ (1)	$ (140)	(91)	0	0	(50)
Balance (in shares) at Jun. 30, 2026	28,398
Balance at Jun. 30, 2026	$ 284	$ (907)	$ 22,471	$ (1,303)	$ (17,311)	$ 3,234
Balance (in shares) at Jun. 30, 2026		554

Note 2 - Summary of Significant Accounting Policies - Annual Amortization Expense (Details) - USD ($) $ in Thousands	Jun. 30, 2026	Dec. 31, 2025
2026	$ 66
2027	36
2028	36
2029	36
2030	36
Thereafter	432
Total intangible assets, net	$ 642	$ 709

Significant Accounting Policies (Policies)

6 Months Ended

Jun. 30, 2026

Accounting Policies [Abstract]

Consolidation, Policy [Policy Text Block]

Principles of Consolidation

The Company consolidates its wholly-owned subsidiaries and all significant intercompany transactions have been eliminated in the unaudited condensed consolidated financial statements.

Use of Estimates, Policy [Policy Text Block]

Use of Estimates

Segment Reporting, Policy [Policy Text Block]

Segment Reporting

Income Tax, Policy [Policy Text Block]

Deferred Taxes

●

Historical operating results and cumulative pre-tax income or loss;

●

The expected timing, amount, and character of future taxable income;

●

The reversal pattern of existing taxable and deductible temporary differences;

●

Tax-planning strategies that may be implemented, if any; and

●

The duration of and limitations on carryforward periods for net operating losses and other attributes.

New Accounting Pronouncements, Policy [Policy Text Block]

Recently Adopted Accounting Pronouncements

Recently Issued Accounting Pronouncements Not Yet Adopted

Supplemental Balance Sheet Information [Policy Text Block]

Supplemental Balance Sheet Information

Accounts receivable, net consists of the following:

(in thousands)	June 30, 2026		December 31, 2025
Accounts Receivable, Net:
Trade	$	20,707	$	17,774
Unbilled		13,617		8,841
Non-trade		874		391
Gross accounts receivable		35,198		27,006
Less: allowance for credit losses		-		-
Total accounts receivable, net	$	35,198	$	27,006

Property and equipment, net consists of the following:

(in thousands)	June 30, 2026			December 31, 2025
Property and Equipment, Net:
Equipment	$	356		$	3,904
Furniture and fixtures		448			1,027
Leasehold improvements		225			538
Capitalized internal use software costs		21,640			21,329
Capitalized software in development		582			92
Gross property and equipment		23,251			26,890
Less: accumulated depreciation and amortization		(19,181	)		(23,289	)
Total property and equipment, net	$	4,070		$	3,601

Intangible assets, net consists of the following:

(in thousands)	June 30, 2026			December 31, 2025
Intangible Assets, Net:
Trade names	$	900		$	900
Patents		870			870
Gross intangible assets		1,770			1,770
Less: accumulated amortization		(1,128	)		(1,061	)
Total intangible assets, net	$	642		$	709

The remaining amortization for each of the following years succeeding December 31, 2026 is summarized as follows:

(in thousands)	Amount
Year
2026	$	66
2027		36
2028		36
2029		36
2030		36
Thereafter		432
Total	$	642

Accrued expenses and other current liabilities consists of the following:

(in thousands)	June 30, 2026		December 31, 2025
Accrued Expenses and Other Current Liabilities:
Taxes payable	$	1,914	$	1,607
Accrued salaries and wages		1,913		1,905
Accrued third party labor		233		198
Other		1,986		1,866
Total accrued expenses and other current liabilities	$	6,046	$	5,576

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 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.

The fair value of the Company's lines of credit approximates the carrying value reflected on the condensed consolidated balance sheets, due to their short-term nature.

Costs Associated with Exit or Disposal Activities or Restructurings, Policy [Policy Text Block]

Restructuring Costs and Severance

Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements.

Disclosure of accounting policy for segment reporting.

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