Note 17 - Restatement (Unaudited) - Schedule of Restated Income Statements (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands |
3 Months Ended |
6 Months Ended |
9 Months Ended |
12 Months Ended |
Sep. 30, 2024 |
Jun. 30, 2024 |
Sep. 30, 2023 |
Jun. 30, 2023 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Sep. 30, 2024 |
Sep. 30, 2023 |
Dec. 31, 2024 |
Dec. 31, 2023 |
Net revenues |
$ 37,788
|
$ 43,402
|
$ 48,714
|
$ 45,920
|
$ 92,799
|
$ 92,218
|
|
|
$ 163,629
|
$ 187,874
|
Related Party - Cost of revenues |
0
|
0
|
1,628
|
1,682
|
0
|
3,179
|
|
|
0
|
5,197
|
Cost of revenues |
29,346
|
34,438
|
36,446
|
34,034
|
74,123
|
67,206
|
|
|
130,032
|
138,240
|
Gross profit |
8,442
|
8,964
|
10,640
|
10,204
|
18,676
|
21,833
|
|
|
33,597
|
44,437
|
Selling, general and administrative expense |
8,558
|
8,068
|
9,343
|
8,795
|
15,773
|
17,615
|
|
|
33,880
|
36,626
|
(Gain) loss on disposal of business |
960
|
1,411
|
0
|
0
|
(5,746)
|
0
|
$ (4,786)
|
|
(2,536)
|
408
|
Depreciation and amortization |
454
|
451
|
497
|
451
|
926
|
941
|
|
|
1,553
|
1,827
|
Operating income (loss) |
(1,530)
|
(966)
|
800
|
958
|
7,723
|
3,277
|
|
|
700
|
5,576
|
Interest expense |
582
|
590
|
515
|
502
|
1,066
|
998
|
|
|
(2,191)
|
(2,231)
|
Other expenses, net |
472
|
(296)
|
(164)
|
(125)
|
(288)
|
(183)
|
|
|
171
|
346
|
Income (loss) before income tax expense |
|
(1,260)
|
|
581
|
6,945
|
2,462
|
|
|
(1,662)
|
2,999
|
Income tax expense |
(2,314)
|
934
|
583
|
229
|
2,327
|
843
|
|
|
144
|
648
|
Income (loss) from continuing operations |
(270)
|
(2,194)
|
(134)
|
352
|
4,618
|
1,619
|
|
|
(1,806)
|
2,351
|
Income from discontinued operations |
0
|
552
|
876
|
1,063
|
1,381
|
2,000
|
|
|
1,381
|
4,134
|
Loss on disposal of business |
0
|
(1,188)
|
0
|
0
|
(1,188)
|
0
|
|
|
(1,188)
|
0
|
Income tax expense |
0
|
(613)
|
356
|
(309)
|
(1,074)
|
(736)
|
|
|
1,074
|
1,709
|
Net income (loss) from discontinued operations |
0
|
(1,249)
|
1,232
|
754
|
(881)
|
1,264
|
|
|
(881)
|
2,425
|
Net income |
(270)
|
(3,443)
|
1,098
|
1,106
|
3,737
|
2,883
|
3,468
|
$ 3,981
|
(2,687)
|
4,776
|
Net income attributable to non-controlling interest |
88
|
(448)
|
(839)
|
(467)
|
(1,002)
|
(1,378)
|
|
|
(463)
|
(874)
|
Net income (loss) attributable to SPAR Group, Inc. |
$ (182)
|
$ (3,891)
|
$ 259
|
$ 639
|
$ 2,735
|
$ 1,505
|
|
|
$ (3,150)
|
$ 3,902
|
Basic earnings (loss) per common share attributable to SPAR Group, Inc. from continuing operations (in dollars per share) |
$ (0.01)
|
$ (0.12)
|
$ (0.04)
|
$ 0
|
$ 0.15
|
$ 0.01
|
|
|
$ (0.09)
|
$ 0.07
|
Diluted earnings (loss) per common share attributable to SPAR Group, Inc. from continuing operations (in dollars per share) |
(0.01)
|
(0.11)
|
(0.04)
|
0
|
0.16
|
0.01
|
|
|
(0.09)
|
0.06
|
Basic earnings (loss) per common share attributable to SPAR Group, Inc. from discontinued operations (in dollars per share) |
0
|
(0.05)
|
0.05
|
0.03
|
(0.04)
|
0.05
|
|
|
(0.04)
|
0.1
|
Diluted earnings (loss) per common share attributable to SPAR Group, Inc. from discontinued operations (in dollars per share) |
0
|
(0.05)
|
0.05
|
0.03
|
(0.04)
|
0.05
|
|
|
(0.04)
|
0.1
|
Basic earnings (loss) per common share attributable to SPAR Group, Inc. (in dollars per share) |
(0.01)
|
(0.17)
|
0.01
|
0.03
|
0.11
|
0.06
|
|
|
(0.13)
|
0.17
|
Diluted earnings (loss) per common share attributable to SPAR Group, Inc. (in dollars per share) |
$ (0.01)
|
$ (0.16)
|
$ 0.01
|
$ 0.03
|
$ 0.12
|
$ 0.06
|
|
|
$ (0.13)
|
$ 0.16
|
Weighted average common shares – basic (in shares) |
23,435
|
23,786
|
23,237
|
23,250
|
23,670
|
23,182
|
|
|
23,555
|
23,333
|
Weighted average common shares – diluted (in shares) |
23,435
|
24,010
|
23,376
|
23,392
|
23,873
|
23,337
|
|
|
23,729
|
24,455
|
Foreign currency translation adjustments |
$ (72)
|
$ 1,372
|
$ (497)
|
$ (39)
|
$ (1,148)
|
$ 138
|
|
|
$ (1,553)
|
$ 1,283
|
Comprehensive income (loss) |
(342)
|
(2,071)
|
601
|
1,067
|
2,589
|
3,021
|
|
|
|
|
Comprehensive income attributable to non-controlling interest |
45
|
(393)
|
(688)
|
(97)
|
97
|
(1,100)
|
|
|
(172)
|
(317)
|
Comprehensive income (loss) attributable to SPAR Group, Inc. |
(297)
|
(2,464)
|
(87)
|
970
|
2,686
|
1,921
|
|
|
(4,412)
|
5,742
|
Income (loss) before income tax benefit |
(2,584)
|
|
449
|
|
|
|
|
|
(1,662)
|
2,999
|
Income tax benefit |
0
|
(613)
|
356
|
(309)
|
(1,074)
|
(736)
|
|
|
1,074
|
1,709
|
Restated Amounts [Member] |
|
|
|
|
|
|
|
|
|
|
Net revenues |
|
|
|
|
|
|
130,586
|
140,932
|
|
|
Related Party - Cost of revenues |
|
|
|
|
|
|
0
|
4,807
|
|
|
Cost of revenues |
|
|
|
|
|
|
103,476
|
103,652
|
|
|
Gross profit |
|
|
|
|
|
|
27,110
|
32,473
|
|
|
Selling, general and administrative expense |
|
|
|
|
|
|
24,322
|
26,951
|
|
|
(Gain) loss on disposal of business |
|
|
|
|
|
|
(4,786)
|
0
|
|
|
Depreciation and amortization |
|
|
|
|
|
|
1,380
|
1,438
|
|
|
Operating income (loss) |
|
|
|
|
|
|
6,194
|
4,084
|
|
|
Interest expense |
|
|
|
|
|
|
1,647
|
1,513
|
|
|
Other expenses, net |
|
|
|
|
|
|
184
|
(347)
|
|
|
Income (loss) before income tax expense |
|
|
|
|
|
|
4,363
|
2,918
|
|
|
Income tax expense |
|
|
|
|
|
|
14
|
1,426
|
|
|
Income (loss) from continuing operations |
|
|
|
|
|
|
4,349
|
1,492
|
|
|
Income from discontinued operations |
|
|
|
|
|
|
1,381
|
2,869
|
|
|
Loss on disposal of business |
|
|
|
|
|
|
(1,188)
|
0
|
|
|
Income tax expense |
|
|
|
|
|
|
(1,074)
|
(380)
|
|
|
Net income (loss) from discontinued operations |
|
|
|
|
|
|
(881)
|
2,489
|
|
|
Net income |
|
|
|
|
|
|
3,468
|
3,981
|
|
|
Net income attributable to non-controlling interest |
|
|
|
|
|
|
(914)
|
(2,217)
|
|
|
Net income (loss) attributable to SPAR Group, Inc. |
|
|
|
|
|
|
$ 2,554
|
$ 1,764
|
|
|
Basic earnings (loss) per common share attributable to SPAR Group, Inc. from continuing operations (in dollars per share) |
|
|
|
|
|
|
$ 0.15
|
$ (0.03)
|
|
|
Diluted earnings (loss) per common share attributable to SPAR Group, Inc. from continuing operations (in dollars per share) |
|
|
|
|
|
|
0.15
|
(0.03)
|
|
|
Basic earnings (loss) per common share attributable to SPAR Group, Inc. from discontinued operations (in dollars per share) |
|
|
|
|
|
|
(0.04)
|
0.11
|
|
|
Diluted earnings (loss) per common share attributable to SPAR Group, Inc. from discontinued operations (in dollars per share) |
|
|
|
|
|
|
(0.04)
|
0.11
|
|
|
Basic earnings (loss) per common share attributable to SPAR Group, Inc. (in dollars per share) |
|
|
|
|
|
|
0.11
|
0.08
|
|
|
Diluted earnings (loss) per common share attributable to SPAR Group, Inc. (in dollars per share) |
|
|
|
|
|
|
$ 0.11
|
$ 0.08
|
|
|
Weighted average common shares – basic (in shares) |
|
|
|
|
|
|
23,591
|
23,201
|
|
|
Weighted average common shares – diluted (in shares) |
|
|
|
|
|
|
23,768
|
23,350
|
|
|
Foreign currency translation adjustments |
|
|
|
|
|
|
$ (1,220)
|
$ (359)
|
|
|
Comprehensive income (loss) |
|
|
|
|
|
|
2,248
|
3,622
|
|
|
Comprehensive income attributable to non-controlling interest |
|
|
|
|
|
|
142
|
(1,788)
|
|
|
Comprehensive income (loss) attributable to SPAR Group, Inc. |
|
|
|
|
|
|
2,390
|
1,834
|
|
|
Income tax benefit |
|
|
|
|
|
|
(1,074)
|
(380)
|
|
|
Previously Reported [Member] |
|
|
|
|
|
|
|
|
|
|
Net revenues |
37,788
|
57,290
|
67,333
|
65,936
|
125,984
|
130,316
|
|
|
196,814
|
262,747
|
Related Party - Cost of revenues |
0
|
0
|
1,628
|
1,682
|
0
|
3,179
|
|
|
0
|
5,197
|
Cost of revenues |
29,346
|
46,297
|
52,332
|
51,158
|
102,448
|
99,903
|
|
|
158,357
|
202,070
|
Gross profit |
8,442
|
10,993
|
13,373
|
13,096
|
23,536
|
27,234
|
|
|
38,457
|
55,480
|
Selling, general and administrative expense |
8,558
|
9,541
|
11,284
|
10,605
|
19,158
|
21,061
|
|
|
37,265
|
43,673
|
(Gain) loss on disposal of business |
922
|
(4,919)
|
0
|
0
|
(12,076)
|
0
|
(11,154)
|
|
(1,348)
|
408
|
Depreciation and amortization |
454
|
478
|
548
|
494
|
989
|
1,026
|
|
|
1,616
|
2,001
|
Operating income (loss) |
(1,492)
|
5,893
|
1,541
|
1,997
|
15,465
|
5,147
|
|
|
924
|
9,398
|
Interest expense |
582
|
567
|
380
|
478
|
1,097
|
868
|
|
|
(2,222)
|
(1,919)
|
Other expenses, net |
472
|
(296)
|
(164)
|
(125)
|
(288)
|
(183)
|
|
|
171
|
346
|
Income (loss) before income tax expense |
|
5,622
|
|
1,644
|
14,656
|
4,462
|
|
|
(1,469)
|
|
Income tax expense |
(2,314)
|
1,547
|
227
|
538
|
3,401
|
1,579
|
|
|
1,218
|
2,357
|
Income (loss) from continuing operations |
(232)
|
4,075
|
1,098
|
1,106
|
11,255
|
2,883
|
|
|
(2,687)
|
4,776
|
Income from discontinued operations |
0
|
0
|
0
|
0
|
0
|
0
|
|
|
0
|
0
|
Loss on disposal of business |
0
|
0
|
0
|
0
|
0
|
0
|
|
|
0
|
0
|
Income tax expense |
0
|
0
|
0
|
0
|
0
|
0
|
|
|
(0)
|
(0)
|
Net income (loss) from discontinued operations |
0
|
0
|
0
|
0
|
0
|
0
|
|
|
0
|
0
|
Net income |
(232)
|
4,075
|
1,098
|
1,106
|
11,255
|
2,883
|
11,024
|
3,981
|
(2,687)
|
4,776
|
Net income attributable to non-controlling interest |
88
|
(448)
|
(839)
|
(467)
|
(1,002)
|
(1,378)
|
|
|
(463)
|
(874)
|
Net income (loss) attributable to SPAR Group, Inc. |
$ (144)
|
$ 3,627
|
$ 259
|
$ 639
|
$ 10,253
|
$ 1,505
|
|
|
$ (3,150)
|
$ 3,902
|
Basic earnings (loss) per common share attributable to SPAR Group, Inc. from continuing operations (in dollars per share) |
$ (0.01)
|
$ 0.15
|
$ 0.01
|
$ 0.03
|
$ 0.43
|
$ 0.06
|
|
|
$ (0.13)
|
$ 0.17
|
Diluted earnings (loss) per common share attributable to SPAR Group, Inc. from continuing operations (in dollars per share) |
(0.01)
|
0.15
|
0.01
|
0.03
|
0.43
|
0.06
|
|
|
(0.13)
|
0.16
|
Basic earnings (loss) per common share attributable to SPAR Group, Inc. from discontinued operations (in dollars per share) |
0
|
0
|
0
|
0
|
0
|
0
|
|
|
0
|
0
|
Diluted earnings (loss) per common share attributable to SPAR Group, Inc. from discontinued operations (in dollars per share) |
0
|
0
|
0
|
0
|
0
|
0
|
|
|
0
|
0
|
Basic earnings (loss) per common share attributable to SPAR Group, Inc. (in dollars per share) |
(0.01)
|
0.15
|
0.01
|
0.03
|
0.43
|
0.06
|
|
|
(0.13)
|
0.17
|
Diluted earnings (loss) per common share attributable to SPAR Group, Inc. (in dollars per share) |
$ (0.01)
|
$ 0.15
|
$ 0.01
|
$ 0.03
|
$ 0.43
|
$ 0.06
|
|
|
$ (0.13)
|
$ 0.16
|
Weighted average common shares – basic (in shares) |
23,435
|
23,786
|
23,237
|
23,250
|
23,670
|
23,182
|
|
|
23,555
|
23,333
|
Weighted average common shares – diluted (in shares) |
23,435
|
24,010
|
23,376
|
23,392
|
23,873
|
23,337
|
|
|
23,729
|
24,455
|
Foreign currency translation adjustments |
$ (72)
|
$ 1,372
|
$ (497)
|
$ (39)
|
$ (1,148)
|
$ 138
|
|
|
$ (1,553)
|
$ 1,283
|
Comprehensive income (loss) |
(304)
|
5,447
|
601
|
1,067
|
10,107
|
3,021
|
|
|
|
|
Comprehensive income attributable to non-controlling interest |
45
|
(393)
|
(688)
|
(97)
|
97
|
(1,100)
|
|
|
(172)
|
(317)
|
Comprehensive income (loss) attributable to SPAR Group, Inc. |
(259)
|
5,054
|
(87)
|
970
|
10,204
|
1,921
|
|
|
(4,412)
|
5,742
|
Income (loss) before income tax benefit |
(2,546)
|
|
1,325
|
|
|
|
|
|
(1,469)
|
7,133
|
Income tax benefit |
0
|
0
|
0
|
0
|
0
|
0
|
|
|
(0)
|
(0)
|
Previously Reported [Member] | As Previously Reported [Member] |
|
|
|
|
|
|
|
|
|
|
Net revenues |
|
|
|
|
|
|
163,771
|
197,649
|
|
|
Related Party - Cost of revenues |
|
|
|
|
|
|
0
|
4,807
|
|
|
Cost of revenues |
|
|
|
|
|
|
131,801
|
152,235
|
|
|
Gross profit |
|
|
|
|
|
|
31,970
|
40,607
|
|
|
Selling, general and administrative expense |
|
|
|
|
|
|
27,707
|
32,345
|
|
|
(Gain) loss on disposal of business |
|
|
|
|
|
|
(11,154)
|
0
|
|
|
Depreciation and amortization |
|
|
|
|
|
|
1,443
|
1,574
|
|
|
Operating income (loss) |
|
|
|
|
|
|
13,974
|
6,688
|
|
|
Interest expense |
|
|
|
|
|
|
1,678
|
1,248
|
|
|
Other expenses, net |
|
|
|
|
|
|
184
|
(347)
|
|
|
Income (loss) before income tax expense |
|
|
|
|
|
|
12,112
|
5,787
|
|
|
Income tax expense |
|
|
|
|
|
|
1,088
|
1,806
|
|
|
Income (loss) from continuing operations |
|
|
|
|
|
|
11,024
|
3,981
|
|
|
Income from discontinued operations |
|
|
|
|
|
|
0
|
0
|
|
|
Loss on disposal of business |
|
|
|
|
|
|
0
|
0
|
|
|
Income tax expense |
|
|
|
|
|
|
0
|
0
|
|
|
Net income (loss) from discontinued operations |
|
|
|
|
|
|
0
|
0
|
|
|
Net income |
|
|
|
|
|
|
11,024
|
3,981
|
|
|
Net income attributable to non-controlling interest |
|
|
|
|
|
|
(914)
|
(2,217)
|
|
|
Net income (loss) attributable to SPAR Group, Inc. |
|
|
|
|
|
|
$ 10,110
|
$ 1,764
|
|
|
Basic earnings (loss) per common share attributable to SPAR Group, Inc. from continuing operations (in dollars per share) |
|
|
|
|
|
|
$ 0.43
|
$ 0.08
|
|
|
Diluted earnings (loss) per common share attributable to SPAR Group, Inc. from continuing operations (in dollars per share) |
|
|
|
|
|
|
0.43
|
0.08
|
|
|
Basic earnings (loss) per common share attributable to SPAR Group, Inc. from discontinued operations (in dollars per share) |
|
|
|
|
|
|
0
|
0
|
|
|
Diluted earnings (loss) per common share attributable to SPAR Group, Inc. from discontinued operations (in dollars per share) |
|
|
|
|
|
|
0
|
0
|
|
|
Basic earnings (loss) per common share attributable to SPAR Group, Inc. (in dollars per share) |
|
|
|
|
|
|
0.43
|
0.08
|
|
|
Diluted earnings (loss) per common share attributable to SPAR Group, Inc. (in dollars per share) |
|
|
|
|
|
|
$ 0.43
|
$ 0.08
|
|
|
Weighted average common shares – basic (in shares) |
|
|
|
|
|
|
23,591
|
23,201
|
|
|
Weighted average common shares – diluted (in shares) |
|
|
|
|
|
|
23,768
|
23,350
|
|
|
Foreign currency translation adjustments |
|
|
|
|
|
|
$ (1,220)
|
$ (359)
|
|
|
Comprehensive income (loss) |
|
|
|
|
|
|
9,804
|
3,622
|
|
|
Comprehensive income attributable to non-controlling interest |
|
|
|
|
|
|
142
|
(1,788)
|
|
|
Comprehensive income (loss) attributable to SPAR Group, Inc. |
|
|
|
|
|
|
9,946
|
1,834
|
|
|
Income tax benefit |
|
|
|
|
|
|
0
|
0
|
|
|
Revision of Prior Period, Adjustment [Member] |
|
|
|
|
|
|
|
|
|
|
Net revenues |
0
|
0
|
(18,619)
|
(20,016)
|
0
|
(38,098)
|
|
|
(33,185)
|
(74,873)
|
Related Party - Cost of revenues |
0
|
0
|
0
|
0
|
0
|
0
|
|
|
0
|
0
|
Cost of revenues |
0
|
0
|
(15,886)
|
(17,124)
|
0
|
(32,697)
|
|
|
(28,325)
|
(63,830)
|
Gross profit |
0
|
0
|
(2,733)
|
(2,892)
|
0
|
(5,401)
|
|
|
(4,860)
|
(11,043)
|
Selling, general and administrative expense |
0
|
0
|
(1,941)
|
(1,810)
|
0
|
(3,446)
|
|
|
(3,385)
|
(7,047)
|
(Gain) loss on disposal of business |
38
|
7,518
|
0
|
0
|
7,518
|
0
|
7,556
|
|
(1,188)
|
0
|
Depreciation and amortization |
0
|
0
|
(51)
|
(43)
|
0
|
(85)
|
|
|
(63)
|
(174)
|
Operating income (loss) |
(38)
|
(7,518)
|
(741)
|
(1,039)
|
(7,518)
|
(1,870)
|
|
|
(224)
|
(3,822)
|
Interest expense |
0
|
0
|
135
|
24
|
0
|
130
|
|
|
31
|
(312)
|
Other expenses, net |
0
|
0
|
0
|
0
|
0
|
0
|
|
|
0
|
0
|
Income (loss) before income tax expense |
|
(7,518)
|
|
(1,063)
|
(7,518)
|
(2,000)
|
|
|
|
|
Income tax expense |
0
|
0
|
356
|
(309)
|
0
|
(736)
|
|
|
(1,074)
|
(1,709)
|
Income (loss) from continuing operations |
(38)
|
(7,518)
|
(1,232)
|
(754)
|
(7,518)
|
(1,264)
|
|
|
881
|
(2,425)
|
Income from discontinued operations |
0
|
0
|
876
|
1,063
|
0
|
2,000
|
|
|
1,381
|
4,134
|
Loss on disposal of business |
0
|
0
|
0
|
0
|
0
|
0
|
|
|
(1,188)
|
0
|
Income tax expense |
0
|
0
|
356
|
(309)
|
0
|
(736)
|
|
|
1,074
|
1,709
|
Net income (loss) from discontinued operations |
0
|
0
|
1,232
|
754
|
0
|
1,264
|
|
|
(881)
|
2,425
|
Net income |
(38)
|
(7,518)
|
0
|
0
|
(7,518)
|
0
|
(7,556)
|
0
|
0
|
0
|
Net income attributable to non-controlling interest |
0
|
0
|
0
|
0
|
0
|
0
|
|
|
0
|
0
|
Net income (loss) attributable to SPAR Group, Inc. |
$ (38)
|
$ (7,518)
|
$ 0
|
$ 0
|
$ (7,518)
|
$ 0
|
|
|
$ 0
|
$ 0
|
Basic earnings (loss) per common share attributable to SPAR Group, Inc. from continuing operations (in dollars per share) |
$ 0
|
$ (0.32)
|
$ (0.05)
|
$ (0.03)
|
$ (0.32)
|
$ (0.05)
|
|
|
$ 0.04
|
$ (0.1)
|
Diluted earnings (loss) per common share attributable to SPAR Group, Inc. from continuing operations (in dollars per share) |
0
|
(0.31)
|
(0.05)
|
(0.03)
|
(0.31)
|
(0.05)
|
|
|
0.04
|
(0.1)
|
Basic earnings (loss) per common share attributable to SPAR Group, Inc. from discontinued operations (in dollars per share) |
0
|
0
|
0.05
|
0.03
|
0
|
0.05
|
|
|
(0.04)
|
0.1
|
Diluted earnings (loss) per common share attributable to SPAR Group, Inc. from discontinued operations (in dollars per share) |
0
|
0
|
0.05
|
0.03
|
0
|
0.05
|
|
|
(0.04)
|
0.1
|
Basic earnings (loss) per common share attributable to SPAR Group, Inc. (in dollars per share) |
0
|
(0.32)
|
0
|
0
|
(0.32)
|
0
|
|
|
0
|
0
|
Diluted earnings (loss) per common share attributable to SPAR Group, Inc. (in dollars per share) |
$ 0
|
$ (0.31)
|
$ 0
|
$ 0
|
$ (0.31)
|
$ 0
|
|
|
$ 0
|
$ 0
|
Weighted average common shares – basic (in shares) |
0
|
0
|
0
|
0
|
0
|
0
|
|
|
0
|
0
|
Weighted average common shares – diluted (in shares) |
0
|
0
|
0
|
0
|
0
|
0
|
|
|
0
|
0
|
Foreign currency translation adjustments |
$ 0
|
$ 0
|
$ 0
|
$ 0
|
$ 0
|
$ 0
|
|
|
$ 0
|
$ 0
|
Comprehensive income (loss) |
(38)
|
(7,518)
|
0
|
0
|
(7,518)
|
0
|
|
|
|
|
Comprehensive income attributable to non-controlling interest |
0
|
0
|
0
|
0
|
0
|
0
|
|
|
0
|
0
|
Comprehensive income (loss) attributable to SPAR Group, Inc. |
(38)
|
(7,518)
|
0
|
0
|
(7,518)
|
0
|
|
|
0
|
0
|
Income (loss) before income tax benefit |
(38)
|
|
(876)
|
|
|
|
|
|
(193)
|
(4,134)
|
Income tax benefit |
0
|
0
|
$ 356
|
$ (309)
|
0
|
$ (736)
|
|
|
$ 1,074
|
$ 1,709
|
Revision of Prior Period, Adjustment [Member] | Restated Amounts [Member] |
|
|
|
|
|
|
|
|
|
|
Net revenues |
|
|
|
|
|
|
0
|
(56,717)
|
|
|
Related Party - Cost of revenues |
|
|
|
|
|
|
0
|
0
|
|
|
Cost of revenues |
|
|
|
|
|
|
0
|
(48,584)
|
|
|
Gross profit |
|
|
|
|
|
|
0
|
(8,134)
|
|
|
Selling, general and administrative expense |
|
|
|
|
|
|
0
|
(5,394)
|
|
|
(Gain) loss on disposal of business |
|
|
|
|
|
|
7,556
|
0
|
|
|
Depreciation and amortization |
|
|
|
|
|
|
0
|
(136)
|
|
|
Operating income (loss) |
|
|
|
|
|
|
(7,556)
|
(2,604)
|
|
|
Interest expense |
|
|
|
|
|
|
0
|
265
|
|
|
Other expenses, net |
|
|
|
|
|
|
0
|
0
|
|
|
Income (loss) before income tax expense |
|
|
|
|
|
|
(7,556)
|
(2,869)
|
|
|
Income tax expense |
|
|
|
|
|
|
0
|
(380)
|
|
|
Income (loss) from continuing operations |
|
|
|
|
|
|
(7,556)
|
(2,489)
|
|
|
Income from discontinued operations |
|
|
|
|
|
|
0
|
2,869
|
|
|
Loss on disposal of business |
|
|
|
|
|
|
0
|
0
|
|
|
Income tax expense |
|
|
|
|
|
|
0
|
(380)
|
|
|
Net income (loss) from discontinued operations |
|
|
|
|
|
|
0
|
2,489
|
|
|
Net income |
|
|
|
|
|
|
(7,556)
|
0
|
|
|
Net income attributable to non-controlling interest |
|
|
|
|
|
|
0
|
0
|
|
|
Net income (loss) attributable to SPAR Group, Inc. |
|
|
|
|
|
|
$ (7,556)
|
$ 0
|
|
|
Basic earnings (loss) per common share attributable to SPAR Group, Inc. from continuing operations (in dollars per share) |
|
|
|
|
|
|
$ (0.32)
|
$ (0.11)
|
|
|
Diluted earnings (loss) per common share attributable to SPAR Group, Inc. from continuing operations (in dollars per share) |
|
|
|
|
|
|
(0.32)
|
(0.11)
|
|
|
Basic earnings (loss) per common share attributable to SPAR Group, Inc. from discontinued operations (in dollars per share) |
|
|
|
|
|
|
0
|
0.11
|
|
|
Diluted earnings (loss) per common share attributable to SPAR Group, Inc. from discontinued operations (in dollars per share) |
|
|
|
|
|
|
0
|
0.11
|
|
|
Basic earnings (loss) per common share attributable to SPAR Group, Inc. (in dollars per share) |
|
|
|
|
|
|
(0.32)
|
0
|
|
|
Diluted earnings (loss) per common share attributable to SPAR Group, Inc. (in dollars per share) |
|
|
|
|
|
|
$ (0.32)
|
$ 0
|
|
|
Weighted average common shares – basic (in shares) |
|
|
|
|
|
|
0
|
0
|
|
|
Weighted average common shares – diluted (in shares) |
|
|
|
|
|
|
0
|
0
|
|
|
Foreign currency translation adjustments |
|
|
|
|
|
|
$ 0
|
$ 0
|
|
|
Comprehensive income (loss) |
|
|
|
|
|
|
(7,556)
|
0
|
|
|
Comprehensive income attributable to non-controlling interest |
|
|
|
|
|
|
0
|
0
|
|
|
Comprehensive income (loss) attributable to SPAR Group, Inc. |
|
|
|
|
|
|
(7,556)
|
0
|
|
|
Income tax benefit |
|
|
|
|
|
|
0
|
$ (380)
|
|
|
Original as Restated [Member] |
|
|
|
|
|
|
|
|
|
|
Net revenues |
37,788
|
57,290
|
|
|
125,984
|
|
|
|
|
|
Related Party - Cost of revenues |
0
|
0
|
|
|
0
|
|
|
|
|
|
Cost of revenues |
29,346
|
46,297
|
|
|
102,448
|
|
|
|
|
|
Gross profit |
8,442
|
10,993
|
|
|
23,536
|
|
|
|
|
|
Selling, general and administrative expense |
8,558
|
9,541
|
|
|
19,158
|
|
|
|
|
|
(Gain) loss on disposal of business |
960
|
2,599
|
|
|
(4,558)
|
|
(3,598)
|
|
|
|
Depreciation and amortization |
454
|
478
|
|
|
989
|
|
|
|
|
|
Operating income (loss) |
(1,530)
|
(1,625)
|
|
|
7,947
|
|
|
|
|
|
Interest expense |
582
|
567
|
|
|
1,097
|
|
|
|
|
|
Other expenses, net |
472
|
(296)
|
|
|
(288)
|
|
|
|
|
|
Income (loss) before income tax expense |
|
(1,896)
|
|
|
7,138
|
|
|
|
|
|
Income tax expense |
(2,314)
|
1,547
|
|
|
3,401
|
|
|
|
|
|
Income (loss) from continuing operations |
(270)
|
(3,443)
|
|
|
3,737
|
|
|
|
|
|
Income from discontinued operations |
0
|
0
|
|
|
0
|
|
|
|
|
|
Loss on disposal of business |
0
|
0
|
|
|
0
|
|
|
|
|
|
Income tax expense |
0
|
0
|
|
|
0
|
|
|
|
|
|
Net income (loss) from discontinued operations |
0
|
0
|
|
|
0
|
|
|
|
|
|
Net income |
(270)
|
(3,443)
|
|
|
3,737
|
|
3,468
|
|
|
|
Net income attributable to non-controlling interest |
88
|
(448)
|
|
|
(1,002)
|
|
|
|
|
|
Net income (loss) attributable to SPAR Group, Inc. |
$ (182)
|
$ (3,891)
|
|
|
$ 2,735
|
|
|
|
|
|
Basic earnings (loss) per common share attributable to SPAR Group, Inc. from continuing operations (in dollars per share) |
$ (0.01)
|
$ (0.17)
|
|
|
$ 0.11
|
|
|
|
|
|
Diluted earnings (loss) per common share attributable to SPAR Group, Inc. from continuing operations (in dollars per share) |
(0.01)
|
(0.16)
|
|
|
0.12
|
|
|
|
|
|
Basic earnings (loss) per common share attributable to SPAR Group, Inc. from discontinued operations (in dollars per share) |
0
|
0
|
|
|
0
|
|
|
|
|
|
Diluted earnings (loss) per common share attributable to SPAR Group, Inc. from discontinued operations (in dollars per share) |
0
|
0
|
|
|
0
|
|
|
|
|
|
Basic earnings (loss) per common share attributable to SPAR Group, Inc. (in dollars per share) |
(0.01)
|
(0.17)
|
|
|
0.11
|
|
|
|
|
|
Diluted earnings (loss) per common share attributable to SPAR Group, Inc. (in dollars per share) |
$ (0.01)
|
$ (0.16)
|
|
|
$ 0.12
|
|
|
|
|
|
Weighted average common shares – basic (in shares) |
23,435
|
23,786
|
|
|
23,670
|
|
|
|
|
|
Weighted average common shares – diluted (in shares) |
23,435
|
24,010
|
|
|
23,873
|
|
|
|
|
|
Foreign currency translation adjustments |
$ (72)
|
$ 1,372
|
|
|
$ (1,148)
|
|
|
|
|
|
Comprehensive income (loss) |
(342)
|
(2,071)
|
|
|
2,589
|
|
|
|
|
|
Comprehensive income attributable to non-controlling interest |
45
|
(393)
|
|
|
97
|
|
|
|
|
|
Comprehensive income (loss) attributable to SPAR Group, Inc. |
(297)
|
(2,464)
|
|
|
2,686
|
|
|
|
|
|
Income (loss) before income tax benefit |
(2,584)
|
|
|
|
|
|
|
|
|
|
Income tax benefit |
0
|
0
|
|
|
0
|
|
|
|
|
|
Original as Restated [Member] | Restated Amounts [Member] |
|
|
|
|
|
|
|
|
|
|
Net revenues |
|
|
|
|
|
|
163,771
|
|
|
|
Related Party - Cost of revenues |
|
|
|
|
|
|
0
|
|
|
|
Cost of revenues |
|
|
|
|
|
|
131,801
|
|
|
|
Gross profit |
|
|
|
|
|
|
31,970
|
|
|
|
Selling, general and administrative expense |
|
|
|
|
|
|
27,707
|
|
|
|
(Gain) loss on disposal of business |
|
|
|
|
|
|
(3,598)
|
|
|
|
Depreciation and amortization |
|
|
|
|
|
|
1,443
|
|
|
|
Operating income (loss) |
|
|
|
|
|
|
6,418
|
|
|
|
Interest expense |
|
|
|
|
|
|
1,678
|
|
|
|
Other expenses, net |
|
|
|
|
|
|
184
|
|
|
|
Income (loss) before income tax expense |
|
|
|
|
|
|
4,556
|
|
|
|
Income tax expense |
|
|
|
|
|
|
1,088
|
|
|
|
Income (loss) from continuing operations |
|
|
|
|
|
|
3,468
|
|
|
|
Income from discontinued operations |
|
|
|
|
|
|
0
|
|
|
|
Loss on disposal of business |
|
|
|
|
|
|
0
|
|
|
|
Income tax expense |
|
|
|
|
|
|
0
|
|
|
|
Net income (loss) from discontinued operations |
|
|
|
|
|
|
0
|
|
|
|
Net income |
|
|
|
|
|
|
3,468
|
|
|
|
Net income attributable to non-controlling interest |
|
|
|
|
|
|
(914)
|
|
|
|
Net income (loss) attributable to SPAR Group, Inc. |
|
|
|
|
|
|
$ 2,554
|
|
|
|
Basic earnings (loss) per common share attributable to SPAR Group, Inc. from continuing operations (in dollars per share) |
|
|
|
|
|
|
$ 0.11
|
|
|
|
Diluted earnings (loss) per common share attributable to SPAR Group, Inc. from continuing operations (in dollars per share) |
|
|
|
|
|
|
0.11
|
|
|
|
Basic earnings (loss) per common share attributable to SPAR Group, Inc. from discontinued operations (in dollars per share) |
|
|
|
|
|
|
0
|
|
|
|
Diluted earnings (loss) per common share attributable to SPAR Group, Inc. from discontinued operations (in dollars per share) |
|
|
|
|
|
|
0
|
|
|
|
Basic earnings (loss) per common share attributable to SPAR Group, Inc. (in dollars per share) |
|
|
|
|
|
|
0.11
|
|
|
|
Diluted earnings (loss) per common share attributable to SPAR Group, Inc. (in dollars per share) |
|
|
|
|
|
|
$ 0.11
|
|
|
|
Weighted average common shares – basic (in shares) |
|
|
|
|
|
|
23,591
|
|
|
|
Weighted average common shares – diluted (in shares) |
|
|
|
|
|
|
23,768
|
|
|
|
Foreign currency translation adjustments |
|
|
|
|
|
|
$ (1,220)
|
|
|
|
Comprehensive income (loss) |
|
|
|
|
|
|
2,248
|
|
|
|
Comprehensive income attributable to non-controlling interest |
|
|
|
|
|
|
142
|
|
|
|
Comprehensive income (loss) attributable to SPAR Group, Inc. |
|
|
|
|
|
|
2,390
|
|
|
|
Income tax benefit |
|
|
|
|
|
|
0
|
|
|
|
Adjustments From Restated [Member] |
|
|
|
|
|
|
|
|
|
|
Net revenues |
0
|
(13,888)
|
|
|
(33,185)
|
|
|
|
|
|
Related Party - Cost of revenues |
0
|
0
|
|
|
0
|
|
|
|
|
|
Cost of revenues |
0
|
(11,859)
|
|
|
(28,325)
|
|
|
|
|
|
Gross profit |
0
|
(2,029)
|
|
|
(4,860)
|
|
|
|
|
|
Selling, general and administrative expense |
0
|
(1,473)
|
|
|
(3,385)
|
|
|
|
|
|
(Gain) loss on disposal of business |
0
|
(1,188)
|
|
|
(1,188)
|
|
(1,188)
|
|
|
|
Depreciation and amortization |
0
|
(27)
|
|
|
(63)
|
|
|
|
|
|
Operating income (loss) |
0
|
659
|
|
|
(224)
|
|
|
|
|
|
Interest expense |
0
|
23
|
|
|
(31)
|
|
|
|
|
|
Other expenses, net |
0
|
0
|
|
|
0
|
|
|
|
|
|
Income (loss) before income tax expense |
|
636
|
|
|
(193)
|
|
|
|
|
|
Income tax expense |
0
|
(613)
|
|
|
(1,074)
|
|
|
|
|
|
Income (loss) from continuing operations |
0
|
1,249
|
|
|
881
|
|
|
|
|
|
Income from discontinued operations |
0
|
552
|
|
|
1,381
|
|
|
|
|
|
Loss on disposal of business |
0
|
(1,188)
|
|
|
(1,188)
|
|
|
|
|
|
Income tax expense |
0
|
(613)
|
|
|
(1,074)
|
|
|
|
|
|
Net income (loss) from discontinued operations |
0
|
(1,249)
|
|
|
(881)
|
|
|
|
|
|
Net income |
0
|
0
|
|
|
0
|
|
0
|
|
|
|
Net income attributable to non-controlling interest |
0
|
0
|
|
|
0
|
|
|
|
|
|
Net income (loss) attributable to SPAR Group, Inc. |
$ 0
|
$ 0
|
|
|
$ 0
|
|
|
|
|
|
Basic earnings (loss) per common share attributable to SPAR Group, Inc. from continuing operations (in dollars per share) |
$ 0
|
$ 0.05
|
|
|
$ 0.04
|
|
|
|
|
|
Diluted earnings (loss) per common share attributable to SPAR Group, Inc. from continuing operations (in dollars per share) |
0
|
0.05
|
|
|
0.04
|
|
|
|
|
|
Basic earnings (loss) per common share attributable to SPAR Group, Inc. from discontinued operations (in dollars per share) |
0
|
(0.05)
|
|
|
(0.04)
|
|
|
|
|
|
Diluted earnings (loss) per common share attributable to SPAR Group, Inc. from discontinued operations (in dollars per share) |
0
|
(0.05)
|
|
|
(0.04)
|
|
|
|
|
|
Basic earnings (loss) per common share attributable to SPAR Group, Inc. (in dollars per share) |
0
|
0
|
|
|
0
|
|
|
|
|
|
Diluted earnings (loss) per common share attributable to SPAR Group, Inc. (in dollars per share) |
$ 0
|
$ 0
|
|
|
$ 0
|
|
|
|
|
|
Weighted average common shares – basic (in shares) |
0
|
0
|
|
|
0
|
|
|
|
|
|
Weighted average common shares – diluted (in shares) |
0
|
0
|
|
|
0
|
|
|
|
|
|
Foreign currency translation adjustments |
$ 0
|
$ 0
|
|
|
$ 0
|
|
|
|
|
|
Comprehensive income (loss) |
0
|
0
|
|
|
0
|
|
|
|
|
|
Comprehensive income attributable to non-controlling interest |
0
|
0
|
|
|
0
|
|
|
|
|
|
Comprehensive income (loss) attributable to SPAR Group, Inc. |
0
|
0
|
|
|
0
|
|
|
|
|
|
Income (loss) before income tax benefit |
0
|
|
|
|
|
|
|
|
|
|
Income tax benefit |
$ 0
|
$ (613)
|
|
|
$ (1,074)
|
|
|
|
|
|
Adjustments From Restated [Member] | Restated Amounts [Member] |
|
|
|
|
|
|
|
|
|
|
Net revenues |
|
|
|
|
|
|
(33,185)
|
|
|
|
Related Party - Cost of revenues |
|
|
|
|
|
|
0
|
|
|
|
Cost of revenues |
|
|
|
|
|
|
(28,325)
|
|
|
|
Gross profit |
|
|
|
|
|
|
(4,860)
|
|
|
|
Selling, general and administrative expense |
|
|
|
|
|
|
(3,385)
|
|
|
|
(Gain) loss on disposal of business |
|
|
|
|
|
|
(1,188)
|
|
|
|
Depreciation and amortization |
|
|
|
|
|
|
(63)
|
|
|
|
Operating income (loss) |
|
|
|
|
|
|
(224)
|
|
|
|
Interest expense |
|
|
|
|
|
|
(31)
|
|
|
|
Other expenses, net |
|
|
|
|
|
|
0
|
|
|
|
Income (loss) before income tax expense |
|
|
|
|
|
|
(193)
|
|
|
|
Income tax expense |
|
|
|
|
|
|
(1,074)
|
|
|
|
Income (loss) from continuing operations |
|
|
|
|
|
|
881
|
|
|
|
Income from discontinued operations |
|
|
|
|
|
|
1,381
|
|
|
|
Loss on disposal of business |
|
|
|
|
|
|
(1,188)
|
|
|
|
Income tax expense |
|
|
|
|
|
|
(1,074)
|
|
|
|
Net income (loss) from discontinued operations |
|
|
|
|
|
|
(881)
|
|
|
|
Net income |
|
|
|
|
|
|
0
|
|
|
|
Net income attributable to non-controlling interest |
|
|
|
|
|
|
0
|
|
|
|
Net income (loss) attributable to SPAR Group, Inc. |
|
|
|
|
|
|
$ 0
|
|
|
|
Basic earnings (loss) per common share attributable to SPAR Group, Inc. from continuing operations (in dollars per share) |
|
|
|
|
|
|
$ 0.04
|
|
|
|
Diluted earnings (loss) per common share attributable to SPAR Group, Inc. from continuing operations (in dollars per share) |
|
|
|
|
|
|
0.04
|
|
|
|
Basic earnings (loss) per common share attributable to SPAR Group, Inc. from discontinued operations (in dollars per share) |
|
|
|
|
|
|
(0.04)
|
|
|
|
Diluted earnings (loss) per common share attributable to SPAR Group, Inc. from discontinued operations (in dollars per share) |
|
|
|
|
|
|
(0.04)
|
|
|
|
Basic earnings (loss) per common share attributable to SPAR Group, Inc. (in dollars per share) |
|
|
|
|
|
|
0
|
|
|
|
Diluted earnings (loss) per common share attributable to SPAR Group, Inc. (in dollars per share) |
|
|
|
|
|
|
$ 0
|
|
|
|
Weighted average common shares – basic (in shares) |
|
|
|
|
|
|
0
|
|
|
|
Weighted average common shares – diluted (in shares) |
|
|
|
|
|
|
0
|
|
|
|
Foreign currency translation adjustments |
|
|
|
|
|
|
$ 0
|
|
|
|
Comprehensive income (loss) |
|
|
|
|
|
|
0
|
|
|
|
Comprehensive income attributable to non-controlling interest |
|
|
|
|
|
|
0
|
|
|
|
Comprehensive income (loss) attributable to SPAR Group, Inc. |
|
|
|
|
|
|
0
|
|
|
|
Income tax benefit |
|
|
|
|
|
|
$ (1,074)
|
|
|
|