v3.26.3
Note 2 - Significant Accounting Policies (Tables)
12 Months Ended
Jun. 30, 2026
Notes Tables  
Property, Plant and Equipment, Estimated Useful Lives [Table Text Block]
  

Years

 

Furniture and fixtures

 5 - 7 

Computer equipment

 3 

Equipment under capital leases

 3 

Long-term use equipment

 10 

Leasehold improvements

 

See below

 
Intangible Asset and Goodwill [Table Text Block]
  

Years

 

Customer relationships

 10 

Acquired developed software

 5 

Developed software

 3 

Goodwill

 

See below

 
Contract with Customer, Contract Asset, Contract Liability, and Receivable [Table Text Block]
  

Contract

  
  

assets

  

Balance – June 30, 2025

 $428,585  

Revenue recognized during the period but not billed

  413,158  

Amounts reclassified to accounts receivable

  (203,399) 

Other

  (204,561) 

Balance – June 30, 2026

 $433,783 

(1)

  

Contract

 
  

liability

 

Balance – June 30, 2025

 $3,175,908 

Amounts billed but not recognized as revenue

  4,391,010 

Revenue recognized related to the opening balance of deferred revenue

  (3,057,103)

Balance – June 30, 2026

 $4,509,815 
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]
  

2026

  

2025

 

Accounts receivable

 $4,863,557  $4,375,463 

Allowance for doubtful accounts

  (249,818)  (242,437)
  $4,613,739  $4,133,026 
Disaggregation of Revenue [Table Text Block]
  

Year Ended, June 30

         
  

2026

  

2025

  

Change $

  

Change %

 

Recurring revenue – subscription and support services

 $23,098,359  $22,300,840  $797,519   4%

Non-recurring revenue – setup and training services

  188,960   305,226   (116,266)  -38%

Total

 $23,287,319  $22,606,066  $681,253   3%
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]
  

Year ended June 30,

 
  

2026

  

2025

 

Numerator

        

Net income applicable to common shareholders

 $7,401,683  $6,617,821 
         

Denominator

        

Weighted average common shares outstanding, basic

  18,236,000   18,262,000 

Warrants to purchase Common Stock

  745,000   879,000 

Weighted average common shares outstanding, diluted

  18,981,000   19,141,000 
         

Net income per share

        

Basic

 $0.41  $0.36 

Diluted

 $0.39  $0.35 
Fair Value, Assets Measured on Recurring Basis [Table Text Block]

Fair value measurements as of June 30, 2026

 

Level 1

  

Level 2

  

Level 3

  

Total

 

SPAR common stock, at fair value

 $3,462,700  $-  $-  $3,462,700 

Total

 $3,462,700  $-  $-  $3,462,700 
SPAR Marketing Force, Inc [Member]  
Notes Tables  
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]
  

Amount

 

Principal outstanding

 $3,000,000 

Less: unamortized discount

  (722,222)

Note Receivable, net

 $2,277,778