sgrp20191231

Schedule of Debt [Table Text Block]

	Interest Rate as of
	December 31, 2019			2020		2021		2022		2023		2024
USA - North Mill Capital		6.75	%		8,151		–		–		–		–
USA - Fifth Third Bank		5.20	%		–		–		–		–		–
USA - Resource Plus Sellers		1.85	%		333		300		300		700		–
Australia - National Australia Bank		6.60	%		138		–		–		–		–
Mexico - Steel Factoring		18.00	%		264		–		–		–		–
Brazil – Santander		16.52	%		46		–		–		–		–
Total				$	8,932	$	300	$	300	$	700	$	-

Credit And Debt Facilities Unused Availability [Table Text Block]

	December 31, 2019		December 31, 2018
Unused Availability:
United States	$	3,694	$	4,253
Australia		423		238
Brazil		49		304
Mexico		–		102
Total Unused Availability	$	4,166	$	4,897

XML 16 R23.htm IDEA: XBRL DOCUMENT

Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2019

SEC Schedule, 12-09, Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]

SPAR Group, Inc. and Subsidiaries

Schedule II – Valuation and Qualifying Accounts

(In thousands)

	Balance at Beginning of Period		(Recovered From)/Charged to Costs and Expenses		Deductions(1)		Balance at End of Period
Year Ended December 31, 2019

Deducted from asset accounts:
Allowance for doubtful accounts	$	533		83		178	$	438

Year Ended December 31, 2018

Deducted from asset accounts:
Allowance for doubtful accounts	$	342		196		5	$	533

(

) Uncollectible accounts written off, net of recoveries

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Note 3 - Supplemental Balance Sheet Information (in Thousands) - Goodwill Rollforward (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019 USD ($)
Balance	$ 3,788
Change in goodwill due to impact of foreign currency	4
Balance	3,784
UNITED STATES
Balance	3,150
Change in goodwill due to impact of foreign currency
Balance	3,150
International [Member]
Balance	638
Change in goodwill due to impact of foreign currency	4
Balance	$ 634

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Note 4 - Credit Facilities (Details Textual) $ in Millions	Apr. 10, 2019 USD ($)	Jan. 09, 2018 USD ($)	Mar. 15, 2016 MXN ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2019 MXN ($)	Dec. 31, 2019 AUD ($)	Dec. 31, 2019 BRL (R$)	Oct. 05, 2018 BRL (R$)	May 25, 2018 BRL (R$)	Oct. 31, 2017 USD ($)	Oct. 31, 2017 AUD ($)	Dec. 26, 2016 BRL (R$)	Nov. 29, 2016 BRL (R$)
Resource Plus, Inc [Member]
Business Acquisition, Percentage of Voting Interests Acquired		51.00%
Resource Plus Acquisition Note [Member]
Debt Instrument, Face Amount		$ 2,300,000
Notes Payable, Total				$ 1,600,000
Itau Bank [Member]
Line of Credit Facility, Maximum Borrowing Capacity				996,000									R$ 4,000,000
Percent Of Eligible Domestic Accounts Receivable Less Certain Reserves To Calculate Borrowing Availability													0.00%
Revolving Credit Facility [Member] \| North Mill, LLC [Member]
Proceeds from Lines of Credit, Total	$ 9,600,000
Long-term Line of Credit, Total				$ 8,200,000
Line of Credit Facility, Commitment Fee Percentage	1.50%
Debt Instrument, Face Amount	$ 180,000
Debt Instrument, Payable Per Month	10,000
Line of Credit Facility, Commitment Fee Amount	$ 120,000
Percent Of Eligible Domestic Accounts Receivable Less Certain Reserves To Calculate Borrowing Availability	85.00%
Percent Of Eligible Domestic Unbilled Accounts Receivable Less Certain Reserves To Calculate Borrowing Availability	60.00%
Maximum Amount of Accounts Receivable Less Certain Reserves To Calculate Borrowing Availability	$ 4,500,000
Revolving Credit Facility [Member] \| North Mill, LLC [Member] \| Minimum [Member]
Debt Instrument, Interest Rate, Stated Percentage				6.75%	6.75%	6.75%	6.75%
Revolving Credit Facility [Member] \| North Mill, LLC [Member] \| Prime Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	1.25%
Revolving Credit Facility [Member] \| North Mill, LLC [Member] \| NM Loan Agreement [Member]
Debt Instrument, Term (Month)	1 year 180 days
Revolving Credit Facility [Member] \| North Mill, LLC [Member] \| NM Loan Agreement [Member] \| SPAR Marketing Force [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 12,500,000
Revolving Credit Facility [Member] \| North Mill, LLC [Member] \| NM Loan Agreement [Member] \| SPAR Canada Company [Member]
Line of Credit Facility, Maximum Borrowing Capacity	2,500,000
Revolving Credit Facility [Member] \| North Mill, LLC [Member] \| Original NM Notes [Member] \| SPAR Marketing Force [Member]
Line of Credit Facility, Maximum Borrowing Capacity	10,500,000
Revolving Credit Facility [Member] \| North Mill, LLC [Member] \| Original NM Notes [Member] \| SPAR Canada Company [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 1,500,000
Revolving Credit Facility [Member] \| Fifth Third Bank [Member]
Line of Credit Facility, Maximum Borrowing Capacity		$ 3,500,000
Percent Of Eligible Domestic Accounts Receivable Less Certain Reserves To Calculate Borrowing Availability		80.00%
Line of Credit Facility, Interest Rate at Period End				5.20%	5.20%	5.20%	5.20%
Revolving Credit Facility [Member] \| Fifth Third Bank [Member] \| London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate		2.50%
Revolving Credit Facility [Member] \| National Australia Bank [Member]
Line of Credit Facility, Maximum Borrowing Capacity										$ 561,000	$ 800,000
Long-term Line of Credit, Total				$ 138,000		$ 196,000
Percent Of Eligible Domestic Accounts Receivable Less Certain Reserves To Calculate Borrowing Availability										80.00%	80.00%
Revolving Credit Facility [Member] \| BBVA Bancomer Bank [Member]
Line of Credit Facility, Maximum Borrowing Capacity			$ 5	264,000
Long-term Line of Credit, Total				$ 0
Line of Credit Facility, Interest Rate at Period End				11.90%	11.90%	11.90%	11.90%
Revolving Credit Facility [Member] \| BBVA Bancomer Bank [Member] \| Interbank Interest Rate [Member]
Debt Instrument, Basis Spread on Variable Rate			4.00%
Revolving Credit Facility [Member] \| Steel Factoring [Member]
Line of Credit Facility, Maximum Borrowing Capacity				$ 264,000	$ 5
Debt Instrument, Interest Rate, Stated Percentage				18.00%	18.00%	18.00%	18.00%
Long-term Line of Credit, Total				$ 264,000	$ 5
Revolving Credit Facility [Member] \| Daycoval Bank [Member]
Line of Credit Facility, Maximum Borrowing Capacity				1,200,000								R$ 5,000,000
Percent Of Eligible Domestic Accounts Receivable Less Certain Reserves To Calculate Borrowing Availability												80.00%
Revolving Credit Facility [Member] \| Banco Safra [Member]
Line of Credit Facility, Maximum Borrowing Capacity				747,000					R$ 3,000,000
Revolving Credit Facility [Member] \| Banco Bradesco [Member]
Line of Credit Facility, Maximum Borrowing Capacity				299,000			R$ 1,200,000
Revolving Credit Facility [Member] \| Branco Bradesco [Member]
Line of Credit Facility, Maximum Borrowing Capacity				878,000				R$ 3,500,000
Revolving Credit Facility [Member] \| Branco Santander [Member]
Line of Credit Facility, Maximum Borrowing Capacity				$ 95,000				R$ 381,000
Debt Instrument, Interest Rate, Stated Percentage				16.52%	16.52%	16.52%	16.52%
Long-term Line of Credit, Total				$ 46,000			R$ 184,000

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Note 12 - Segment Information - Geographic Data (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Net revenues	$ 252,876	$ 229,191
BRAZIL
Net revenues	$ 65,942	$ 54,060
BRAZIL \| Geographic Concentration Risk [Member] \| Revenue Benchmark [Member]
Percent of consolidated net revenue	26.10%	23.60%
SOUTH AFRICA
Net revenues	$ 27,201	$ 28,566
SOUTH AFRICA \| Geographic Concentration Risk [Member] \| Revenue Benchmark [Member]
Percent of consolidated net revenue	10.80%	12.50%
MEXICO
Net revenues	$ 23,324	$ 21,233
MEXICO \| Geographic Concentration Risk [Member] \| Revenue Benchmark [Member]
Percent of consolidated net revenue	9.20%	9.30%
CHINA
Net revenues	$ 12,993	$ 13,181
CHINA \| Geographic Concentration Risk [Member] \| Revenue Benchmark [Member]
Percent of consolidated net revenue	5.10%	5.80%
INDIA
Net revenues	$ 11,469	$ 10,814
INDIA \| Geographic Concentration Risk [Member] \| Revenue Benchmark [Member]
Percent of consolidated net revenue	4.50%	4.70%
CANADA
Net revenues	$ 9,059	$ 8,392
CANADA \| Geographic Concentration Risk [Member] \| Revenue Benchmark [Member]
Percent of consolidated net revenue	3.60%	3.70%
JAPAN
Net revenues	$ 8,813	$ 9,269
JAPAN \| Geographic Concentration Risk [Member] \| Revenue Benchmark [Member]
Percent of consolidated net revenue	3.50%	4.00%
AUSTRALIA
Net revenues	$ 3,087	$ 3,405
AUSTRALIA \| Geographic Concentration Risk [Member] \| Revenue Benchmark [Member]
Percent of consolidated net revenue	1.20%	1.50%
TURKEY
Net revenues	$ 268	$ 222
TURKEY \| Geographic Concentration Risk [Member] \| Revenue Benchmark [Member]
Percent of consolidated net revenue	0.10%	0.10%
International [Member]
Net revenues	$ 162,156	$ 149,142
International [Member] \| Geographic Concentration Risk [Member] \| Revenue Benchmark [Member]
Percent of consolidated net revenue	64.10%	65.20%

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Note 11 - Stock Based Compensation and Other Plans - Restricted Stock Activity (Details) - $ / shares	12 Months Ended		24 Months Ended	144 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2019
The 2008 Plan [Member]
Granted shares (in shares)				3,044,927
The 2008 Plan [Member] \| Restricted Stock [Member]
Unvested shares (in shares)	1,000	68,400	68,400
Weighted-Average Grant Date Fair Value per Share, Unvested (in dollars per share)	$ 1.36	$ 1.38	$ 1.38
Granted shares (in shares)		0
Weighted-Average Grant Date Fair Value per Share, Granted (in dollars per share)
Vested shares (in shares)	(1,000)	(18,900)
Weighted-Average Grant Date Fair Value per Share, Vested (in dollars per share)	$ 1.36	$ 1.48
Forfeited shares (in shares)		(48,500)
Weighted-Average Grant Date Fair Value per Share, Forefeited (in dollars per share)		$ 1.35
Unvested shares (in shares)		1,000
Weighted-Average Grant Date Fair Value per Share, Unvested (in dollars per share)		$ 1.36
The 2018 Plan [Member]
Granted shares (in shares)			600,000
Unvested shares (in shares)	555,000		555,000	555,000
The 2018 Plan [Member] \| Restricted Stock [Member]
Unvested shares (in shares)	10,000	20,000	20,000
Weighted-Average Grant Date Fair Value per Share, Unvested (in dollars per share)	$ 1.23	$ 1.23	$ 1.23
Granted shares (in shares)
Weighted-Average Grant Date Fair Value per Share, Granted (in dollars per share)
Vested shares (in shares)	(10,000)	(10,000)
Weighted-Average Grant Date Fair Value per Share, Vested (in dollars per share)	$ 1.23	$ 1.23
Forfeited shares (in shares)
Weighted-Average Grant Date Fair Value per Share, Forefeited (in dollars per share)
Unvested shares (in shares)		10,000
Weighted-Average Grant Date Fair Value per Share, Unvested (in dollars per share)		$ 1.23

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

12 Months Ended

Dec. 31, 2019

Dec. 31, 2018

$ 8,201

$ 21,345

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

4,666

4,645

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

^[1]

467

226

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

^[1]

139

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

^[1]

2,271

2,130

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

^[1]

623

1,001

Loans Due to Affiliates [Member] | Local Investors In South Africa [Member]

^[1]

531

Field Specialist Expenses SBS [Member]

^[1]

635

618

Field Administration Expenses SAS [Member]

^[2]

15,404

^[2]

2,738

NSRS [Member]

Office lease expenses (Mr. Burdekin) [Member]

5,586

986

Office Lease Expenses (RJ Holdings) [Member]

Office And Vehicle Rental MPT [Member]

724

247

Vehicle Rental MCPT [Member]

Office And Vehicle Rental MHT [Member]

1,175

1,248

Consulting and Administrative Services (CON) [Member]

281

228

Warehouse Rental (JFMD) [Member]

130

220

Legal Services (KMSA) [Member]

123

135

Sparfacts [Member]

$ 42

[1]	Represent loans from the local investors into the Company's subsidiaries (representing their proportionate share of working capital loans). The loans have no payment terms and are due on demand and as such have been classified as current liabilities in the Company's consolidated financial statements.
[2]	Includes substantially all overhead (in the case of SAS and SBS), or related overhead, plus any applicable markup. The services provided by SAS and SBS were terminated as of July 2018.

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Note 7 - Treasury Stock (Details Textual) - shares	96 Months Ended
Note 7 - Treasury Stock (Details Textual) - shares	Dec. 31, 2019	Nov. 10, 2017
Stock Repurchase Program, Number of Shares Authorized to be Repurchased (in shares)	500,000	500,000
Treasury Stock, Shares, Acquired (in shares)	532,235

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Note 5 - Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Net operating loss carry forwards	$ 717	$ 1,357
Federal Research and Development Credit	240	240
Deferred revenue	43	109
Accrued payroll	88	73
Allowance for doubtful accounts and other receivable	18	36
Share-based compensation expense	524	545
Foreign subsidiaries	932	733
Depreciation	573	396
Right To Use Assets	1,730
Other	485	439
Valuation allowance	(353)	(292)
Total deferred tax assets	4,997	3,636
Goodwill & Intangible assets of subsidiaries	879	589
Capitalized software development costs	505	479
Right To Use Liabilities	1,730
Total deferred tax liabilities	3,114	1,068
Net deferred taxes	$ 1,883	$ 2,568

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Note 16 - Subsequent Events (Details Textual) - Subsequent Event [Member] - William Bartels [Member]	Jan. 18, 2020 USD ($)
Five Yer Period Agreement, Retirement Compensation	$ 100,000
Five Year Period Agreement, Annual Regular Fees	55,000
Five Year Period Agreement, Annual Supplemental Fees	50,000
Five Year Period Agreement, Annual Medical Benefits	15,588
Five Year Period Agreement, Annual Compensation	220,558
Five Year Period Agreement, Total Compensation	$ 1,102,940
SPAR Group [Member]
Related Party Ownership Percentage	25.10%

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Note 12 - Segment Information - Long Lived Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Long lived assets	$ 8,911	$ 4,275
UNITED STATES
Long lived assets	4,957	2,560
International [Member]
Long lived assets	$ 3,954	$ 1,715

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Note 15 - Lease Obligations (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2019	Jan. 01, 2019
Operating Lease, Right-of-Use Asset	$ 4,948	$ 5,700
Operating Lease, Liability, Total	$ 4,948	$ 5,700
Minimum [Member]
Lessee, Operating Lease, Remaining Lease Term (Year)	1 year
Maximum [Member]
Lessee, Operating Lease, Remaining Lease Term (Year)	11 years

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Note 15 - Lease Obligations - Maturity of Lease Liability (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Jan. 01, 2019
2020	$ 3,052
2021	1,062
2022	1,106
2023	26
Total future operating lease liability	5,246
Less: amount representing interest	298
Present value of operating lease liabilities	$ 4,948	$ 5,700

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Note 13 - Purchase of Interests in Subsidiaries

12 Months Ended

Dec. 31, 2019

Business Combination Disclosure [Text Block]

13.

Purchase of Interests in Subsidiaries

Resource Plus Acquisition

January 9, 2018,

the Company completed its acquisition of a

51%

interest (the "Acquisition") in RPI, a supplier of professional fixture installation and product merchandising services; and a

51%

interest in both of its sister companies, Mobex of North Florida, Inc. ("Mobex"), a proprietary retail fixture mobilization system manufacturer, and Leasex, LLC ("Leasex"), a company formed to lease Mobex's proprietary equipment. RPI owns a

70%

interest in BDA Resource, LLC, a Florida limited liability company ("BDA"), and RPI, Leasex, Mobex and BDA

may

be referred to individually and collectively as "Resource Plus".

SGRP's subsidiary, SMF, purchased those equity interests in Resource Plus from Joseph L. Paulk and Richard Justus pursuant to separate Stock Purchase Agreements each dated as of

October 13, 2017 (

each a "SPA"), which were subject to due diligence and completion of definitive documents. The base purchase prices under the SPAs for those Resource Plus equity interests were

$3,000,000

for Mr. Paulk and

$150,000

for Mr. Justus, subject to adjustment and potential bonuses as provided in their respective SPAs. At the closing on

January 9, 2018,

Mr. Paulk received the base purchase price in

$400,000

cash and a Promissory Note for

$2,600,000;

and Mr. Justus received the base purchase price in

$50,000

cash and a Promissory Note for

$100,000.

Those notes were issued by SMF, guaranteed by SGRP pursuant to separate Guaranties, and secured by SMF pursuant to separate Securities Pledge and Escrow Agreements to the sellers of the respective acquired equity interests, with each of those documents dated and effective as of

January 1, 2018.

Mr. Paulk's note is repayable in installments of

$300,000,

plus interest at

1.85%

per annum, per year on

December 31

of each year (commencing in

2018,

which payment was made in

2018

), with the balance due on

December 31, 2023;

and Mr. Justus's note on

December 31

of each such year (commencing in

2018,

which payment was also made in

2018

) is repayable in installments of

$33,333

per year, plus interest at

1.85%

per annum, on

December 31

of each year, with the balance of

$33,334

due on

December 31, 2020.

$200,000

per year (plus an incentive bonus).

A summary of purchase price consideration to be allocated by SGRP in the acquisition of RPI is provided below:

Cash consideration	$	456
Notes payable		2,300
Total consideration paid	$	2,756

The estimated assets acquired and liabilities assumed by SGRP are provided below:

Cash and cash equivalents	$	1,223
Accounts receivable		2,699
Accounts payable		(255	)
Property and equipment		155
Prepaid assets		86
Marketable securities		20
Other assets		50
Accrued expenses		(1,389	)
Deferred tax liability		(572	)
Revolving line of credit		(865	)
Other intangible assets		2,290
Residual goodwill		1,962
Estimated fair value of assets acquired		5,404
Non-controlling interest		(2,648	)
Consideration paid for acquisition	$	2,756

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Note 9 - Retirement Plans	12 Months Ended
Note 9 - Retirement Plans	Dec. 31, 2019
Notes to Financial Statements
Retirement Benefits [Text Block]	9. Retirement Plans The Company has a 401 (k) Profit Sharing Plan covering substantially all eligible domestic employees. The Company made a discretionary contribution of $50,000 for the year ended December 31, 2019 and did not make a contribution in 2018.

The entire disclosure for retirement benefits.

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Note 5 - Income Taxes

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Text Block]

Income Taxes

Beginning in

2018,

the Tax Cuts and Jobs Act (the "Act") included

two

new U.S. corporate tax provisions, the global intangible low-taxed income (“GILTI”) and the base-erosion and anti-abuse tax (“BEAT”). The GILTI provision requires the Company to include in its U.S. income tax return non-U.S. subsidiary earnings in excess of an allowable return on the non-U.S. subsidiary’s tangible assets. The Company has elected to treat GILTI as a period cost. The Company evaluated the GILTI resulting in a financial statement impact of approximately

$500,000

and

$400,000

for the year ended

December 31, 2019

and

December 31, 2018

respectively. The Company is below the

three

year average gross receipts threshold for BEAT to apply.

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

	Year Ended December 31,
	2019		2018
Domestic	$	2,207	$	(2,802	)
Foreign		7,204		5,842
Total:	$	9,411	$	3,040

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

	Year Ended December 31,
	2019			2018
Current:
Federal	$	357		$	(155	)
Foreign		2,397			1,501
State		139			158

Deferred:
Federal		691			(54	)
Foreign		(138	)		147
State		132			(195	)
Net expense	$	3,578		$	1,402

	Year Ended December 31,
	2019			Rate			2018			Rate
Provision for income taxes at federal statutory rate	$	1,976			21.0	%	$	638			21.0	%
State income taxes, net of federal benefit		214			2.3	%		(73	)		-2.4	%
Permanent differences		251			2.6	%		(60	)		-2.0	%
Foreign tax rate differential		717			7.6	%		304			10.0	%
GILTI tax		527			5.6	%		439			14.4	%
Other		(107	)		-1.1	%		154			5.5	%
Net expense	$	3,578			38.0	%	$	1,402			46.5	%

Deferred taxes consist of the following (in thousands):	December 31,
	2019			2018
Deferred tax assets:
Net operating loss carry forwards	$	717		$	1,357
Federal Research and Development Credit		240			240
Deferred revenue		43			109
Accrued payroll		88			73
Allowance for doubtful accounts and other receivable		18			36
Share-based compensation expense		524			545
Foreign subsidiaries		932			733
Depreciation		573			396
Right To Use Assets		1,730			–
Other		485			439
Valuation allowance		(353	)		(292	)
Total deferred tax assets		4,997			3,636

Deferred tax liabilities:
Goodwill & Intangible assets of subsidiaries		879			589
Capitalized software development costs		505			479
Right To Use Liabilities		1,730			–
Total deferred tax liabilities		3,114			1,068
Net deferred taxes	$	1,883		$	2,568

December 31, 2019

, the Company has Federal and State NOL carryforwards of

$3.25

million which if unused will expire in years

2026

through

2032,

except for approximately

$670,000

that has

expiration.

Approximately

$300,000

of the NOLs were incurred prior to the acquisition of PIA Merchandising Services, Inc. in

1999.

The acquisition resulted in a change of ownership under Internal Revenue Code ("IRC") section

382

and placed a limit on the amount of pre-acquisition NOLs that

may

be used each year to reduce taxable income. This NOL of approximately

$300,000

was unused in

2018

and was written off, resulting in a

$84,000

tax expense.

million, management continues to monitor its operating performance and currently believes that the achievement of the required future taxable income necessary to realize these deferred assets is more-likely-than-

not.

Key considerations in this assessment includes current tax law that is expected to continue to generate future U.S. taxable income based on the results of our foreign operations (GILTI tax), our expectation of continued improvements in U.S. operating results and the period of time available to generate future taxable income. It is reasonably possible that this belief could change in the near term requiring the establishment of a valuation allowance which could significantly impact our operating results.

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

	Year Ended December 31,
	2019			2018
Beginning balance	$	101		$	116
Removal for tax provisions of prior years		(93	)		(15	)
Ending balance	$	8		$	101

Details of the Company's tax reserves at

December 31, 2019

, are outlined in the table below (in thousands):

	Taxes		Interest		Penalty		Total Tax Liability
Domestic
State	$	8	$	3	$	1	$	12
Federal		–		–		–		–
International		–		–		–		–
Total reserve	$	8	$	3	$	1	$	12

In management's view, the Company's tax reserves at

December 31, 2019

and

2018

, for potential domestic state tax liabilities were sufficient. The Company has evaluated the tax liabilities of its international subsidiaries and does

not

believe a reserve is necessary at this time.

2014

through the present. However, tax authorities have the ability to review years prior to the position taken by the Company to the extent that SPAR utilized tax attributes carried forward from those prior years.

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

+ References + Details

XML 33 R8.htm IDEA: XBRL DOCUMENT

Note 2 - Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2019

Significant Accounting Policies [Text Block]

Summary of Significant Accounting Policies

Principles of Consolidation

The Company consolidates its

100%

owned subsidiaries and all of its

51%

owned joint venture subsidiaries in accordance with the provisions required by the Consolidation Topic

810

of the Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC"). All significant intercompany accounts and transactions have been eliminated.

Accounting for Joint Venture

Subsidiarie

For the Company's less than wholly owned subsidiaries, the Company

first

analyzes to determine if a joint venture subsidiary is a variable interest entity (a "VIE") in accordance with ASC

810

and if so, whether the Company is the primary beneficiary requiring consolidation. A VIE is an entity that has (i) insufficient equity to permit it to finance its activities without additional subordinated financial support or (ii) equity holders that lack the characteristics of a controlling financial interest. VIEs are consolidated by the primary beneficiary, which is the entity that has both the power to direct the activities that most significantly impact the entity's economic performance and the obligation to absorb losses or the right to receive benefits from the entity that potentially could be significant to the entity. Variable interests in a VIE are contractual, ownership, or other financial interests in a VIE that change with changes in the fair value of the VIE's net assets. The Company continuously re-assesses at each level of the joint venture whether the entity is (i) a VIE, and (ii) if the Company is the primary beneficiary of the VIE. If it was determined that an entity in which the Company holds an interest qualified as a VIE and the Company was the primary beneficiary, it would be consolidated.

Based on the Company's analysis for each of its

51%

owned joint ventures, the Company has determined that each is a VIE and the Company is the primary beneficiary of that VIE. In addition to its controlling interest, the Company controls the proprietary information technology that is used at and is significant to each joint venture and the Company has the ability to control other key decisions. Accordingly, the Company has the power to direct key activities and the obligation to absorb losses or the right to receive benefits that could be significant and consolidates each joint venture under the VIE rules and reflects the

49%

interests in the Company's consolidated financial statements as non-controlling interests. The Company records these non-controlling interests at their initial fair value, adjusting the basis prospectively for their share of the respective consolidated investments' net income or loss or equity contributions and distributions. These non-controlling interests are

not

redeemable by the equity holders and are presented as part of permanent equity. Income and losses are allocated to the non-controlling interest holder based on its economic ownership percentage.

Use of Estimates

Cash Equivalents

The Company considers all highly liquid short-term investments with original maturities of

three

months or less at the time of acquisition to be cash equivalents. Cash equivalents are stated at cost, which approximates fair value.

Concentration of Credit Risk

The Company maintains cash balances with high quality financial institutions and periodically evaluates the creditworthiness of such institutions and believes that the Company is

not

exposed to significant credit risk.

Revenue Recognition

The Company records revenue from contracts with its customers through the execution of a Master Service Agreement ("

MSA

") that are effectuated through individual Statements of Work ("

SOW

" and with the applicable MSA collectively a "

Contract

"). The MSAs generally define the financial, service, and communication obligations between the client and SPAR while the SOWs state the project objective, scope of work, time frame, rate and driver in which SPAR will be paid. Only when the MSA and SOW are combined as a Contract can all

five

revenue standard criteria be met. The Company integrates a series of tasks promised within these Contracts into a bundle of services that represent the combined performance obligation of Merchandising Services. Such Merchandising Services are performed over the duration of the SOW. Most Merchandising Services are performed on a daily, weekly or monthly basis. Revenue from Merchandising Services are recognized as the services are performed based on a rate per driver basis (per hour, store visit or unit stocked) with services delivered as they are consumed.

All of the Company's Contracts with customers have a duration of

one

year or less, with over

90%

being completed in less than

-days, and revenue is recognized as services are performed. Given the nature of the Company's business, how the Contracts are structured and how the Company is compensated, the Company has elected the right-to-invoice practical expedient allowed under the revenue standard.

Unbilled Accounts Receivable

Unbilled accounts receivable represent services performed but

not

billed and are included as accounts receivable.

Doubtful Accounts and Credit Risks

$438,000

and

$533,000

December 31, 2019

, and

2018

, respectively. Bad debt expense was

$83,000

and

$196,000

for the years ended

December 31, 2019

and

2018

, respectively.

Property and Equipment and Depreciation

Property and equipment, including leasehold improvements, are stated at cost. Depreciation is calculated on a straight-line basis over estimated useful lives of the related assets, which range from

three

seven

years. Leasehold improvements are depreciated over the shorter of their estimated useful lives or lease term, using the straight-line method. Maintenance and minor repairs are charged to expense as incurred. Depreciation expense for the years ended

December 31, 2019

and

2018

(including amortization of capitalized software as described below) was

$1.7

million and

$1.5

million respectively.

Internal Use Software Development Costs

not

limited to) the cost to purchase software, the cost to write program code, payroll and related benefits and travel expenses for those employees who are directly involved with and who devote time to the Company's software development projects. Capitalization of such costs ceases when the project is substantially complete and ready for its intended purpose. Costs incurred during preliminary project and post-implementation stages, as well as software maintenance and training costs, are expensed in the period in which they are incurred. Capitalized software development costs are amortized over

three

years on a straight-line basis.

The Company capitalized

$1.3

million of costs related to software developed for internal use in both

2019

and

2018

, and recognized approximately

$1.3

and

$1.2

million of amortization of capitalized software for the years ended

December 31, 2019

and

2018

, respectively.

Impairment of

Long-Lived

Assets

may

not

be recoverable. When indicators of potential impairment exist, the Company assesses the recoverability of the assets by estimating whether the Company will recover its carrying value through the undiscounted future cash flows generated by the use of the asset and its eventual disposition. Based on this analysis, if the Company does

not

believe that it will be able to recover the carrying value of the asset, the Company records an impairment loss to the extent that the carrying value exceeds the estimated fair value of the asset. If any assumptions, projections or estimates regarding any asset change in the future, the Company

may

have to record an impairment to reduce the net book value of such individual asset.

Goodwill

may

result from business acquisitions. Goodwill is assigned to reporting units based on the expected benefit from the synergies arising from each business combination, determined by using certain financial metrics, including the forecast discounted cash flows associated with each reporting unit. The goodwill acquired in a business combination is allocated to the appropriate reporting unit as of the acquisition date.

Goodwill is subject to annual impairment tests and interim impairment tests if impairment indicators are present. The impairment tests require the Company to

first

assess qualitative factors to determine whether it is necessary to perform a

two

-step quantitative goodwill impairment test. The Company is

not

required to calculate the fair value of a reporting unit unless it determines, based on a qualitative assessment, that it is more likely than

not

that its fair value is less than its carrying amount. If the qualitative assessment indicates a potential impairment, the Company performs the

two

step quantitative impairment test. Step

one

of the

two

step impairment test is to compare the fair value of the reporting unit with the reporting unit's carrying amount including goodwill. If the test indicates that the fair value is less than the carrying value, then step

two

is required to compare the implied fair value of the reporting unit's goodwill with the carrying amount of the reporting unit's goodwill. If the carrying amount of the goodwill exceeds its implied fair value, an impairment loss shall be recognized in an amount equal to that excess. The Company has determined that a

two

-step quantitative goodwill impairment test was only considered necessary for

one

of the domestic reporting units, as of

December 31, 2019

and

2018

. Based on the results of this test,

impairment loss was recognized.

Accounting for Share Based Compensation

December 31, 2019

and

2018

was

$235,000

and

$221,000,

respectively.

Fair Value Measurements

three

-tiered approach. Fair value measurements are classified and disclosed in

one

of the following

three

categories:

●

Level

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

●

Level

– 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

– Prices or valuation techniques where little or

market data is available that requires inputs significant to the fair value measurement and unobservable.

) at

December 31, 2019

and

2018

. The carrying value of the Company's long-term debt with variable interest rates approximates fair value based on instruments with similar terms (Level

Accounting for Income Taxes

not

be realized.

The calculation of income taxes involves dealing with uncertainties in the application of complex tax regulations. The Company recognizes liabilities for uncertain tax positions based on a

two

-step process. The

first

step involves evaluating the tax position for recognition by determining if the weight of available evidence indicates that it is more likely than

not

that the position will be sustained on audit, including resolution of related appeals or litigation processes, if any. The

second

step involves estimating and measuring the tax benefit as the largest amount that is more than

50%

likely to be realized upon ultimate settlement. It is inherently difficult and subjective to estimate such amounts, as the Company has to determine the probability of various possible outcomes. The Company's evaluation of uncertain tax positions is based on factors including, but

not

limited to, changes in facts or circumstances, changes in tax law, effectively settled issues under audit, and new audit activity. Such a change in recognition or measurement would result in the recognition of a tax benefit or an additional charge to the tax provision.

The Tax Cuts and Jobs Act ("the Tax Act") signed into law a comprehensive U.S. tax reform package that, effective

January 1, 2018,

among other things, lowered the corporate income tax rate from

35%

21%

and moved the country towards a territorial tax system with a

one

-time mandatory tax on previously deferred foreign earnings of foreign subsidiaries. See Note

to the Company's Consolidated Financial Statements –

Income Taxes

, below, for further information on the tax impacts of the Tax Act.

Net Income Per Share

Translation of Foreign Currencies

New

Accounting Pronouncements

December 2019,

the FASB issued ASU

2019

simplifying various aspects related to the accounting for income taxes. The guidance removes exceptions to the general principles in Topic

740

related to the approach for intraperiod tax allocation, the methodology for calculating income taxes in an interim period and the recognition of deferred tax liabilities for outside basis differences. The ASU is effective for annual reporting periods beginning after

December 15, 2020,

including interim reporting periods within those annual periods, with early adoption permitted. The Company is currently evaluating the impact of the new guidance on our consolidated financial statements and related disclosures.

August 2018,

the FASB issued ASU

2018

which eliminates, adds and modifies certain fair value measurement disclosures. The ASU is effective for annual reporting periods beginning after

December 15, 2019,

including interim reporting periods within those annual periods, with early adoption permitted. The Company does

not

expect the adoption of this standard to have a material impact to the consolidated financial statements.

February 2018,

the FASB issued ASU

2018

allowing reclassification from accumulated other comprehensive income (loss) to retained earnings for the income tax effects resulting from the Act enacted by the U.S. federal government in

December 2017.

The new guidance eliminates the stranded tax effects resulting from the Act and will improve the usefulness of information reported to financial statement users. It also requires certain disclosures about stranded tax effects. ASU

2018

relates only to the reclassification of the income tax effects of the Act and does

not

change the underlying guidance requiring that the effect of a change in tax laws or rates be included in income from continuing operations. The ASU is effective for annual periods, and interim periods within those annual periods, beginning after

December 15, 2018.

It should be applied either in the period of adoption or retrospectively to each period (or periods) in which the effect of the change in the U.S. federal corporate income tax rate in the Act is recognized. The adoption of this guidance did

not

have a material impact on our consolidated financial statements and related disclosures.

May 2017,

the FASB issued ASU

2017

clarifying when changes to the terms or conditions of a share-based payment award must be accounted for as modifications. The new guidance will reduce diversity in practice and result in fewer changes to the terms of an award being accounted for as modifications. It does

not

change the accounting for modifications. The ASU was effective prospectively for reporting periods beginning after

December 15, 2017,

with early adoption permitted, including adoption in any interim period for which financial statements have

not

yet been issued. The adoption of this ASU did

not

have an impact on the Company's consolidated financial statements.

January 2017,

the FASB issued ASU

2017

simplifying the accounting for goodwill impairment for all entities. The new guidance eliminates the requirement to calculate the implied fair value of goodwill (Step

of the current

two

-step goodwill impairment test under ASC

350

). Instead, entities will record an impairment charge based on the excess of a reporting unit’s carrying amount over its fair value (Step

of the current

two

-step goodwill impairment test). The ASU is effective prospectively for reporting periods beginning after

December 15, 2019,

with early adoption permitted for annual and interim goodwill impairment testing dates after

January 1, 2017.

The Company does

not

expect the adoption to have a material impact on the goodwill impairment testing process or the consolidated financial statements.

June 2016,

the FASB issued ASU

No.

2016

13,

“Financial Instruments (Topic

326

) Credit Losses”. Topic

326

changes the impairment model for most financial assets and certain other instruments. Under the new standard, entities holding financial assets and net investment in leases that are

not

accounted for at fair value through net income are to be presented at the net amount expected to be collected. An allowance for credit losses will be a valuation account that will be deducted from the amortized cost basis of the financial asset to present the net carrying value at the amount expected to be collected on the financial asset. Topic

326

is effective as of

January 1, 2020,

although in

November 2019,

the FASB delayed the effective date until fiscal years beginning after

December 15, 2022

for Security Exchange Commission ("SEC") filers eligible to be smaller reporting companies under the SEC’s definition, as well as private companies and

not

-for-profit entities. The Company qualifies as a smaller reporting company under the SEC’s definition. Early adoption is permitted. The Company is currently evaluating the impact of Topic

326

on its consolidated balance sheets, statements of operations, statements of cash flows and related disclosures.

February 2016,

the FASB issued ASU

2016

amending the existing accounting standards for lease accounting and requiring lessees to recognize lease assets and lease liabilities for all leases with lease terms of more than

months, including those classified as operating leases. Both the asset and liability are initially measured at the present value of the future minimum lease payments, with the asset being subject to adjustments such as initial direct costs. Consistent with current U.S. GAAP, the presentation of expenses and cash flows depends primarily on the classification of the lease as either a finance or an operating lease. The new standard also requires additional quantitative and qualitative disclosures regarding the amount, timing and uncertainty of cash flows arising from leases in order to provide additional information about the nature of an organization’s leasing activities. An additional optional transition method to adopt the new lease standard at the adoption date, as compared to the beginning of the earliest period presented, and recognize a cumulative-effect adjustment to the beginning balance of retained earnings in the period of adoption is allowed. The Company adopted this guidance with the optional transition method effective

January 1, 2019.

See Leases Obligations footnote

for the impact on the consolidated financial statements.

XML 34 R32.htm IDEA: XBRL DOCUMENT

Note 13 - Purchase of Interests in Subsidiaries (Tables)

12 Months Ended

Dec. 31, 2019

Resource Plus, Inc [Member]

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]

Cash consideration	$	456
Notes payable		2,300
Total consideration paid	$	2,756

Cash and cash equivalents	$	1,223
Accounts receivable		2,699
Accounts payable		(255	)
Property and equipment		155
Prepaid assets		86
Marketable securities		20
Other assets		50
Accrued expenses		(1,389	)
Deferred tax liability		(572	)
Revolving line of credit		(865	)
Other intangible assets		2,290
Residual goodwill		1,962
Estimated fair value of assets acquired		5,404
Non-controlling interest		(2,648	)
Consideration paid for acquisition	$	2,756

XML 35 R4.htm IDEA: XBRL DOCUMENT

Consolidated Statements of Operations and Comprehensive Income (Loss) - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Net revenues	$ 252,876	$ 229,191
Cost of revenues	203,626	184,904
Gross profit	49,250	44,287
Selling, general and administrative expense	36,869	38,449
Depreciation and amortization	2,190	2,109
Operating income	10,191	3,729
Interest expense, net	1,046	1,095
Other (income), net	(266)	(406)
Income before income tax expense	9,411	3,040
Income tax expense	3,578	1,402
Net income	5,833	1,638
Net income attributable to non-controlling interest	(3,414)	(3,189)
Net income (loss) attributable to SPAR Group, Inc.	$ 2,419	$ (1,551)
Basic income (loss) per common share attributable to SPAR Group, Inc. (in dollars per share)	$ 0.12	$ (0.07)
Diluted income (loss) per common share attributable to SPAR Group, Inc. (in dollars per share)	$ 0.11	$ (0.07)
Weighted average common shares – basic (in shares)	20,916	20,684
Weighted average common shares – diluted (in shares)	21,157	20,684
Net income	$ 5,833	$ 1,638
Other comprehensive income (loss):
Foreign currency translation adjustments	538	(3,284)
Comprehensive income (loss)	6,371	(1,646)
Comprehensive income attributable to non-controlling interest	(3,930)	(1,837)
Comprehensive income (loss) attributable to SPAR Group, Inc.	$ 2,441	$ (3,483)

XML 36 R36.htm IDEA: XBRL DOCUMENT

Note 1 - Business and Organization (Details Textual)	12 Months Ended
Note 1 - Business and Organization (Details Textual)	Dec. 31, 2019
Number of Countries in which Entity Operates	10
Number of Reportable Segments	2

XML 37 R56.htm IDEA: XBRL DOCUMENT

Note 6 - Commitments and Contingencies (Details Textual)									1 Months Ended			2 Months Ended	12 Months Ended
	Mar. 17, 2020 USD ($)	Mar. 17, 2020 USD ($)	Mar. 06, 2020 USD ($)	Oct. 08, 2019 USD ($)	Mar. 18, 2019 USD ($)	Sep. 19, 2018 USD ($)	Sep. 18, 2018 USD ($)	May 03, 2018	Jun. 30, 2020 USD ($)	Mar. 31, 2020 USD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 USD ($)
Mr. Brown [Member] \| SPAR BSMT [Member]
Related Party Ownership Percentage								10.00%
SBS Bankruptcy and Settlement [Member] \| Subsequent Event [Member] \| Robert G. Brown [Member]
Loss Contingency, Damages Sought, Value	$ 1,300,000	$ 3,000,000	$ 1,707,374
SBS Bankruptcy, Settlement and March 2020 Claim [Member] \| Subsequent Event [Member] \| Robert G. Brown [Member]
Loss Contingency, Yearly Damages Sought, Value		$ 500,000
Alleged Lost Tax Benefits and Other Expenses [Member] \| SPAR InfoTech, Inc. [Member]
Loss Contingency, Damages Sought, Value						$ 190,000	$ 190,000
Related-party Expenses Allowed by the Audit Committee						50,000
Related-party Expenses Disallowed By the Audit Committee						150,000
Allegedly Owed Programming Services [Member] \| SPAR InfoTech, Inc. [Member]
Loss Contingency, Damages Sought, Value						$ 900,000	$ 900,000
Alleged Lost Tax Benefits and Allegedly Owed Programming Services [Member] \| SPAR InfoTech, Inc. [Member]
Litigation Settlement, Management Offer				$ 225,000
Litigation Settlement, Amount Awarded to Other Party				275,000
Litigation Settlement, Amount Awarded to Other Party, Paid Upon Court Approval				75,000
Litigation Settlement, Amount Awarded to Other Party, Paid Within 30 Days				75,000
Litigation Settlement, Amount Awarded to Other Party, Paid Within 60 Days				75,000
Litigation Settlement, Amount Awarded to Other Party, Paid Within 90 Days				$ 50,000
Reimbursement for SMF's funding of the Affinity Security Deposits [Member]
Loss Contingency, Damages Sought, Value					$ 378,838
Reimbursement for SMF's Funding of the Field Payment Checks [Member]
Loss Contingency, Damages Sought, Value					12,963
SBS Clothier Litigation [Member]
Loss Contingency, Damages Sought, Value					$ 1,839,459
Litigation Settlement, Amount Awarded to Other Party												$ 250,000	$ 1,300,000
Settlement and Other Charges														$ 1,300,000
Loss Contingency, Damages Number of Equal Annual Installments													4
Loss Contingency, Damages Paid, Value											$ 325,000
Loss Contingency Accrual, Ending Balance											975,000	975,000	$ 975,000
SBS and SGRP Hogan Litigation [Member]
Loss Contingency, Damages Paid, Value											150,000
Loss Contingency Accrual, Ending Balance											$ 100,000	$ 100,000	$ 100,000
Loss Contingency, Damages Number of Installments												3
SBS and SGRP Hogan Litigation [Member] \| Forecast [Member]
Loss Contingency, Damages Paid, Value									$ 50,000
SBS and SGRP Hogan Litigation [Member] \| Subsequent Event [Member]
Loss Contingency, Damages Paid, Value										$ 50,000

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Note 5 - Income Taxes - Income Taxes Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Provision for income taxes at federal statutory rate	$ 1,976	$ 638
Provision for income taxes at federal statutory rate, rate	21.00%	21.00%
State income taxes, net of federal benefit	$ 214	$ (73)
State income taxes, net of federal benefit, rate	2.30%	(2.40%)
Permanent differences	$ 251	$ (60)
Permanent differences, rate	2.60%	2.00%
Foreign tax rate differential	$ 717	$ 304
Foreign tax rate differential	7.60%	10.00%
GILTI tax	$ 527	$ 439
GILTI tax	5.60%	14.40%
Other	$ (107)	$ 154
Other, rate	1.10%	5.50%
Net expense	$ 3,578	$ 1,402
Net expense, rate	38.00%	46.50%

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Note 15 - Lease Obligations - Future Minimum Lease Payments (Details) $ in Thousands	Dec. 31, 2018 USD ($)
2019	$ 1,946
2020	1,428
2021	945
2022	682
2023	340
Total	$ 5,341

XML 40 R81.htm IDEA: XBRL DOCUMENT

Schedule II - Valuation and Qualifying Accounts - Valuation and Qualifying Accounts (Details) - SEC Schedule, 12-09, Allowance, Credit Loss [Member] - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2019

Dec. 31, 2018

Allowance for doubtful accounts

$ 533

$ 342

Recovered from/charged to costs and expenses

196

Deductions, Allowance for doubtful accounts

^[1]

178

Allowance for doubtful accounts

$ 438

$ 533

[1]	Uncollectible accounts written off, net of recoveries

XML 41 R71.htm IDEA: XBRL DOCUMENT

Note 13 - Purchase of Interests in Subsidiaries (Details Textual) - USD ($)		12 Months Ended
	Jan. 09, 2018	Dec. 31, 2019	Dec. 31, 2018
Payments to Acquire Businesses, Net of Cash Acquired, Total			$ (767,000)
Resource Plus, Inc [Member] \| BDA [Member]
Limited Liability Company (LLC) or Limited Partnership (LP), Managing Member or General Partner, Ownership Interest	70.00%
Resource Plus, Inc [Member]
Business Acquisition, Percentage of Voting Interests Acquired	51.00%
Business Combination, Consideration Transferred, Total	$ 2,756,000
Business Combination, Consideration Transferred, Liabilities Incurred	2,300,000
Resource Plus, Inc [Member] \| Mr. Paulk [Member]
Business Combination, Consideration Transferred, Total	3,000,000
Payments to Acquire Businesses, Net of Cash Acquired, Total	400,000
Business Combination, Consideration Transferred, Liabilities Incurred	2,600,000
Debt Instrument, Periodic Payment, Principal	$ 300,000
Debt Instrument, Interest Rate, Stated Percentage	1.85%
Resource Plus, Inc [Member] \| Mr. Justus [Member]
Business Combination, Consideration Transferred, Total	$ 150,000
Payments to Acquire Businesses, Net of Cash Acquired, Total	50,000
Business Combination, Consideration Transferred, Liabilities Incurred	100,000
Debt Instrument, Periodic Payment, Principal	$ 33,333
Debt Instrument, Interest Rate, Stated Percentage	1.85%
Long-term Debt, Maturities, Repayments of Principal in Year Two	$ 33,334
Mobex [Member]
Business Acquisition, Percentage of Voting Interests Acquired	51.00%

XML 42 R75.htm IDEA: XBRL DOCUMENT

Note 15 - Lease Obligation - Lease Cost (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019 USD ($)
Operating lease cost	$ 2,030
Short-term lease cost	85
Variable costs	290
Total lease cost	$ 2,405

XML 43 R14.htm IDEA: XBRL DOCUMENT

Note 8 - Preferred Stock	12 Months Ended
Note 8 - Preferred Stock	Dec. 31, 2019
Notes to Financial Statements
Preferred Stock [Text Block]	8. Preferred Stock SGRP's certificate of incorporation authorizes it to issue 3,000,000 shares of preferred stock with a par value of $0.01 per share (the "SGRP Preferred Stock"), which may have such preferences and priorities over the SGRP Common Stock and other rights, powers and privileges as the Company's Board of Directors may establish in its discretion from time to time. The Company has created and authorized the issuance of a maximum of 3,000,000 shares of Series A Preferred Stock pursuant to SGRP's Certificate of Designation of Series "A" Preferred Stock (the "SGRP Series A Preferred Stock"), which have dividend and liquidation preferences, have a cumulative dividend of 10% per year, are redeemable at the Company's option and are convertible at the holder's option (and without further consideration) on a one -to- one basis into SGRP Common Stock. The Company issued 554,402 of SGRP shares to affiliated retirement plans which were all converted into common shares in 2011 (including dividends earned thereon), leaving 2,445,598 shares of remaining authorized preferred stock. At December 31, 2019 , no shares of SGRP Series A Preferred Stock were issued and outstanding.

XML 44 R10.htm IDEA: XBRL DOCUMENT

Note 4 - Credit Facilities

12 Months Ended

Dec. 31, 2019

Debt Disclosure [Text Block]

Credit Facilities

Domestic

Credit Facilities

North Mill Capital Credit Facility

April 10, 2019,

the Company repaid and replaced its

2018

credit facility from PNC Bank, National Association ("PNC") with a new secured revolving credit facility in the United States and Canada (the "NM Credit Facility") with North Mill Capital, LLC ("NM").

eighteen

(

) month individual Loan and Security Agreements with NM dated as of

April 10, 2019 (

the "NM Loan Agreements") which secures the obligations of the NM Loan Parties to NM with pledges of substantially all of the assets of the NM Loan Parties (other than SGRP's foreign subsidiaries, certain designated domestic subsidiaries, and their respective equity and assets); the SMF NM Borrower issued its

$10.5

million Revolving Credit Master Promissory Note to NM dated

April 10, 2019

and the SCC NM Borrower issued its

$1.5

million Revolving Credit Master Promissory Note to NM dated

April 10, 2019 (

the "Original NM Notes"), which evidences the NM Borrowers' loans and other obligations to NM; the NM Guarantors entered into a Guaranty Agreement with NM dated as of

April 10, 2019 (

the "NM Guaranty"), which guaranties the NM Borrowers' loans and other obligations to NM. The NM Credit Facility has an approved borrowing capacity of

$12.5

million for the SMF NM Borrower and

$2.5

million for the SCC NM Borrower. Subsequent to

December 31, 2019,

the NM Credit Facility was extended for

twelve

(

) months to

October 2021.

April 10, 2019,

the Company drew down an initial advance under the NM Credit Facility of approximately

$9.6

million, which was used to repay the Company's existing PNC credit facility.

The NM Credit Facility currently requires the NM Borrowers to pay interest on the loans equal to (A) Prime Rate designated by Wells Fargo Bank, plus (B)

one hundred twenty

five

basis points (

1.25%

), or a minimum of

6.75%.

December 31, 2019,

the aggregate interest rate was the minimum of

6.75%

per annum, and the outstanding loan balance was

$8.2

million. Outstanding amounts are classified as short-term debt.

In addition, the Company is paying a fee to NM in the amount of

1.5%

of the Promissory Notes or

$180,000

payable at

$10,000

per month over the term of the agreement. The Company utilized a broker to assist in this financing and has paid a fee of

$120,000

for their services.

Revolving loans are available to the Borrowers under the NM Credit Facility based upon the borrowing base formula defined in the NM Loan Agreement (principally

85%

of "eligible" accounts receivable less certain reserves and

60%

of eligible unbilled accounts receivable at a maximum limit of

$4.5

million).

December 31, 2019.

PNC Credit Facility

January 2018,

the Company repaid and replaced its credit facility from Sterling Bank with a secured revolving credit facility in the United States and Canada (as amended the "PNC Credit Facility") with PNC Bank, National Association.

April 10, 2019,

the Company repaid and replaced its

2018

PNC Credit Facility with the NM Credit Facility.

Fifth Third Credit

Facility

January 9, 2018,

the Company completed its acquisition of a

51%

interest in its new subsidiaries, Resource Plus of North Florida, Inc., and related companies (collectively, "Resource Plus"). See Note

to the Company's Consolidated Financial Statements –

Purchase of Interests in Subsidiaries

–

Resource Plus Acquisition

, below. When acquired, Resource Plus was a party to a revolving line of credit facility it secured on

May 23, 2016, (

the "Fifth Third Credit Facility") from Fifth Third Bank for

$3.5

million, which was scheduled to expire on

May 23, 2018.

Effective

April 11, 2018,

the term of the Fifth Third Credit Facility was extended and is currently scheduled to become due on

April 23, 2020.

A Fifth Third Credit facility extension is currently being negotiated.

Revolving loans of up to

$3.5

million are available to Resource Plus under the Fifth Third Credit Facility based upon the borrowing base formula defined in the agreement (principally

80%

of "eligible" accounts receivable less certain reserves). As of

December 31, 2019

, there was

outstanding balance. The Fifth Third Credit Facility is secured by substantially all assets of Resource Plus.

The Fifth Third Credit Facility currently requires Resource Plus to pay interest on the loans there under equal to (A) the Daily LIBOR Rate (as defined in the agreement) per annum, plus (B)

two hundred fifty

basis points (

2.50%

). On

December 31, 2019

, the aggregate interest rate under that formula was

5.2%

per annum.

Other Debt

Effective with the closing of the Resource Plus acquisition in

January 2018,

the Company entered into promissory notes with the sellers totaling

$2.3

million. The notes are payable in annual installments at various amounts due on

December

31st

of each year starting with

December 31, 2018

and continuing through

December 31, 2023.

As such these notes are classified as both short term and long term based on scheduled maturities. The total balance owed at

December 31, 2019

was

$1.6

million.

International Credit Facilities:

SPARFACTS Australia Pty. Ltd. has a secured line of credit facility with National Australia Bank, effective

October 31, 2017,

for

$800,000

(Australian) or approximately

$561,000

USD (based upon the exchange rate at

December 31, 2019

). The facility provides for borrowing based upon a formula, as defined in the agreement (principally

80%

of eligible accounts receivable less certain deductions). The outstanding balance with National Australia Bank as of

December 31, 2019

was

$196,000

(Australian) or

$138,000

USD and is due on demand.

SPAR Todopromo has secured a line of credit facility with BBVA Bancomer Bank for

5.0

million Mexican Pesos or approximately

$264,000

USD (based upon the exchange rate at

December 31, 2019

). The revolving line of credit was secured on

March 15, 2016,

and originally expired

March 2018.

The facility has been amended to extend the terms to

March 2020.

The variable interest rate is TIIE (Interbank Interest Rate) +

4%,

which resulted in an annual interest rate of

11.90%

as of

December 31, 2019

. The outstanding balance at

December 31, 2019

was

zero

. The facility had been effectively closed and replaced on

December 13, 2019

with a credit facility from Steel Factoring for

5.0

million Mexican Pesos or approximately

$264,000

USD (based upon exchange rate at

December 31, 2019).

The revolving line of credit expires

December 2020.

The annual interest rate was

18.00%

as of

December 31, 2019.

The outstanding balance at

December 31, 2019

was

5.0

million Mexican Pesos or approximately

$264,000

USD (based upon the exchange rate at

December 31, 2019

November 29, 2016,

SPAR Brazil established a line of credit facility with Itau Bank for

4.0

million Brazilian Real or approximately

$996,000

USD (based upon the exchange rate at

December 31, 2019

). The facility provides for borrowing with

formal guarantees. This account was closed as of

July 1, 2018.

December 26, 2016,

SPAR Brazil secured a line of credit facility with Daycoval Bank for

5.0

million Brazilian Real or approximately

$1.2

million USD (based upon the exchange rate at

December 31, 2019

). The facility provides for borrowing based upon a formula, as defined in the agreement (principally

80%

of eligible accounts receivable less certain deductions). This account was closed as of

October 5, 2018.

May 25, 2018,

SPAR Brazil established a temporary line of credit facility with Banco Safra for

3.0

million Brazilian Real or approximately

$747,000

USD (based upon the exchange rate at

December 31, 2019

). The agreement was from month to month at the Company's request. This account was closed as of

August 13, 2018.

May 29, 2018,

SPAR Brazil established a line of credit facility with Banco Bradesco for

1.2

million Brazilian Real or approximately

$299,000

USD (based upon the exchange rate at

December 31, 2019

). The account was closed in

November 2019.

October 5, 2018

SPAR Brazil secured a line of credit facility with Branco Bradesco for approximately

3.5

million Brazilian Real or approximately

$878,000

USD (based upon the exchange rate at

December 31, 2019

). The account was closed in

December 2019.

October 5, 2018

SPAR Brazil secured a line of credit facility with Branco Santander for approximately

381,000

Brazilian Real or approximately

$95,000

USD (based upon the exchange rate at

December 31, 2019

). The annual interest rate as of

December 31, 2019

was

16.52%.

The outstanding balance as of

December 31, 2019

was approximately

184,000

Brazilian Real or approximately

$46,000

USD.

	Interest Rate as of
	December 31, 2019			2020		2021		2022		2023		2024
USA - North Mill Capital		6.75	%		8,151		–		–		–		–
USA - Fifth Third Bank		5.20	%		–		–		–		–		–
USA - Resource Plus Sellers		1.85	%		333		300		300		700		–
Australia - National Australia Bank		6.60	%		138		–		–		–		–
Mexico - Steel Factoring		18.00	%		264		–		–		–		–
Brazil – Santander		16.52	%		46		–		–		–		–
Total				$	8,932	$	300	$	300	$	700	$	-

Summary of

Unused

Company Credit and Other Debt Facilities (in thousands)

	December 31, 2019		December 31, 2018
Unused Availability:
United States	$	3,694	$	4,253
Australia		423		238
Brazil		49		304
Mexico		–		102
Total Unused Availability	$	4,166	$	4,897

Management believes that based upon the continuation of the Company's existing credit facilities, projected results of operations, vendor payment requirements and other financing available to the Company (including amounts due to affiliates), sources of cash availability should be manageable and sufficient to support ongoing operations over the next year. However, delays in collection of receivables due from any of the Company's major clients, or a significant reduction in business from such clients could have a material adverse effect on the Company's cash resources and its ongoing ability to fund operations.

XML 45 R18.htm IDEA: XBRL DOCUMENT

Note 12 - Segment Information

12 Months Ended

Dec. 31, 2019

Segment Reporting Disclosure [Text Block]

12.

Segment Information

The Company provides similar merchandising and marketing services throughout the world, operating within

two

reportable segments, its Domestic Division and its International Division. The Company uses those divisions to improve its administration and operational and strategic focuses, and it tracks and reports certain financial information separately for each of those divisions. The Company measures the performance of its Domestic and International Divisions and subsidiaries using the same metrics. The primary measurement utilized by management is operating profits, historically the key indicator of long-term growth and profitability, as the Company is focused on reinvesting the operating profits of each of its international subsidiaries back into its local markets in an effort to improve market share and continued expansion efforts.

	Year Ended December 31,
	2019			2018
Revenue, net:
United States	$	90,720		$	80,049
International		162,156			149,142
Total revenue	$	252,876		$	229,191

Operating income (loss):
United States	$	2,818		$	(2,543	)
International		7,373			6,272
Total operating income	$	10,191		$	3,729

Interest expense:
United States	$	613		$	260
International		433			835
Total interest expense	$	1,046		$	1,095

Other (income), net:
United States	$	(2	)	$	(1	)
International		(264	)		(405	)
Total other (income), net	$	(266	)	$	(406	)

Income (loss) before income tax expense:
United States	$	2,207		$	(2,802	)
International		7,204			5,842
Total income before income tax expense	$	9,411		$	3,040

Income tax expense (benefit):
United States	$	792		$	(266	)
International		2,786			1,668
Total income tax expense	$	3,578		$	1,402

Net income (loss):
United States	$	1,415		$	(2,536	)
International		4,418			4,174
Total net income	$	5,833		$	1,638

Net income attributable to non-controlling interest:
United States	$	(760	)	$	(544	)
International		(2,654	)		(2,645	)
Total net income attributable to non-controlling interest	$	(3,414	)	$	(3,189	)


Net income (loss) attributable to SPAR Group, Inc.:
United States	$	655		$	(3,080	)
International		1,764			1,529
Total net income (loss) attributable to SPAR Group, Inc.	$	2,419		$	(1,551	)


Depreciation and amortization:
United States	$	1,642		$	1,431
International		548			678
Total depreciation and amortization	$	2,190		$	2,109


Capital expenditures:
United States	$	1,140		$	1,345
International		238			277
Total capital expenditures	$	1,378		$	1,622

There were

inter-company sales for

2019

2018

	December 31,
	2019		2018
Assets:
United States	$	24,927	$	27,280
International		54,608		41,815
Total assets	$	79,535	$	69,095

Geographic Data

(in thousands)

	Year Ended December 31,
	2019					2018
Net international revenue:			% of consolidated net revenue					% of consolidated net revenue
Brazil	$	65,942		26.1	%	$	54,060		23.6	%
South Africa		27,201		10.8			28,566		12.5
Mexico		23,324		9.2			21,233		9.3
China		12,993		5.1			13,181		5.8
Japan		11,469		4.5			10,814		4.7
Canada		9,059		3.6			8,392		3.7
India		8,813		3.5			9,269		4.0
Australia		3,087		1.2			3,405		1.5
Turkey		268		0.1			222		0.1
Total net international revenue	$	162,156		64.1	%	$	149,142		65.2	%

	Year Ended December 31,
	2019		2018
Long lived assets:
United States	$	4,957	$	2,560
International		3,954		1,715
Total long lived assets	$	8,911	$	4,275

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

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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XML 46 R33.htm IDEA: XBRL DOCUMENT

Note 14 - Net Income Per Share (Tables)

12 Months Ended

Dec. 31, 2019

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

	Year Ended December 31,
	2019		2018
Numerator:
Net income (loss) attributable to SPAR Group, Inc.	$	2,419	$	(1,551	)

Denominator:
Shares used in basic net income per share calculation		20,916		20,684
Effect of diluted securities:
Stock options and unvested restricted shares		241		–
Shares used in diluted net income per share calculations		21,157		20,684

Basic net income (loss) per common share:		$0.12		$ (0.07)
Diluted net income (loss) per common share:		$0.11		$ (0.07)

XML 47 R1.htm IDEA: XBRL DOCUMENT

Document And Entity Information - USD ($) $ in Millions	12 Months Ended
Document And Entity Information - USD ($) $ in Millions	Dec. 31, 2019	Mar. 30, 2020	Jun. 30, 2019
Document Information [Line Items]
Entity Registrant Name	SPAR GROUP INC
Entity Central Index Key	0001004989
Trading Symbol	sgrp
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Interactive Data Current	Yes
Entity Common Stock, Shares Outstanding (in shares)		21,100,638
Entity Public Float			$ 7.4
Entity Shell Company	false
Document Type	10-K
Document Period End Date	Dec. 31, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Amendment Flag	false
Title of 12(b) Security	Common Stock, par value $.01 per share

XML 48 R5.htm IDEA: XBRL DOCUMENT

Consolidated Statements of Equity - USD ($) shares in Thousands, $ in Thousands	Common Stock [Member]	Treasury Stock [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]	Total
Balance (in shares) at Dec. 31, 2017	20,681	104
Balance at Dec. 31, 2017	$ 207	$ (115)	$ 16,271	$ (1,690)	$ 4,977	$ 5,905	$ 25,555
Share-based compensation			221				221
Exercise of stock options (in shares)	104	(75)
Exercise of stock options	$ 1	$ 97	(185)				(87)
Distributions to non-controlling investors				(16)	6	(1,914)	(1,924)
Reissued treasury shares – RSUs (in shares)		(21)
Reissued treasury shares – RSUs		$ 10	(3)				7
Non-controlling interest related to Resource Plus acquisition						2,648	2,648
Other comprehensive income				(1,932)		(1,352)	(3,284)
Net income (loss), parent					(1,551)		(1,551)
Net income (loss), non-controlling interest						3,189	3,189
Net income							1,638
Balance (in shares) at Dec. 31, 2018	20,785	8
Balance at Dec. 31, 2018	$ 208	$ (8)	16,304	(3,638)	3,432	8,476	24,774
Share-based compensation			235				235
Exercise of stock options (in shares)	317	(6)
Exercise of stock options	$ 3	$ 6	(28)				(19)
Other comprehensive income				22		516	538
Net income (loss), parent					2,419		2,419
Net income (loss), non-controlling interest						3,414	3,414
Net income							5,833
Balance (in shares) at Dec. 31, 2019	21,102	2
Balance at Dec. 31, 2019	$ 211	$ (2)	$ 16,511	$ (3,616)	$ 5,851	$ 12,406	$ 31,361

XML 49 R37.htm IDEA: XBRL DOCUMENT

Note 1 - Business and Organization - Percentage of the Company's Equity Ownership (Details)	Dec. 31, 2019
NEW YORK
Majority Interest Ownership Percentage By Parent	100.00%
Georgia [Member]
Majority Interest Ownership Percentage By Parent	51.00%
FLORIDA
Majority Interest Ownership Percentage By Parent	51.00%
JAPAN
Majority Interest Ownership Percentage By Parent	100.00%
CANADA
Majority Interest Ownership Percentage By Parent	100.00%
SOUTH AFRICA
Majority Interest Ownership Percentage By Parent	51.00%
INDIA
Majority Interest Ownership Percentage By Parent	51.00%
AUSTRALIA
Majority Interest Ownership Percentage By Parent	51.00%
CHINA
Majority Interest Ownership Percentage By Parent	51.00%
MEXICO
Majority Interest Ownership Percentage By Parent	51.00%
TURKEY
Majority Interest Ownership Percentage By Parent	51.00%
BRAZIL
Majority Interest Ownership Percentage By Parent	51.00%

XML 50 R9.htm IDEA: XBRL DOCUMENT

Note 3 - Supplemental Balance Sheet Information (in Thousands)

12 Months Ended

Dec. 31, 2019

Supplemental Balance Sheet Disclosures [Text Block]

Supplemental Balance Sheet Information (in thousands)

	December 31,
Accounts receivable, net, consists of the following:	2019			2018

Trade	$	38,558		$	34,824
Unbilled		8,423			8,305
Non-trade		2,756			3,546
		49,737			46,675
Less allowance for doubtful accounts		(438	)		(533	)
Accounts Receivable, net	$	49,299		$	46,142

	December 31,
Property and equipment consist of the following:	2019			2018

Equipment	$	4,062		$	6,249
Furniture and fixtures		2,319			2,254
Leasehold improvements		308			278
Capitalized software development costs		13,549			12,210
		20,238			20,991
Less accumulated depreciation and amortization		(17,390	)		(18,041	)
Property and equipment, net	$	2,848		$	2,950

	United States		International			Total
Goodwill:
Balance December 31, 2018	$	3,150	$	638		$	3,788
Change in goodwill due to impact of foreign currency		–		(4	)		(4	)
Balance December 31, 2019	$	3,150	$	634		$	3,784

	December 31,
Intangible assets consist of the following:	2019			2018

Customer contracts and lists	$	2,731		$	2,680
Trade names		900			900
Patents		870			870
Non compete		520			520
		5,021			4,970
Less accumulated amortization		(2,225	)		(1,638)
Intangible assets, net	$	2,796		$	3,332

not

deductible for tax purposes.

The Company is amortizing its intangible assets of

$5.0

million over lives ranging from

years. Amortization expense for the years ended

December 31, 2019

and

2018

was approximately

$476,000

and

$569,000,

respectively. The annual amortization for each of the following years succeeding

December 31, 2019

, is summarized as follows:

Year	Amount
2020		533
2021		533
2022		508
2023		419
2024		280
Thereafter		523
Total	$	2,796

	December 31,
Accrued expenses and other current liabilities:	2019		2018

Taxes payable	$	2,788	$	2,961
Accrued salaries and wages		9,248		6,503
Accrued accounting and legal expenses		1,944		3,777
Uncertain tax position reserves		–		101
Litigation settlement		1,200		1,300
Accrued third party labor		2,010		737
Other		1,358		2,789
Accrued expenses and other current liabilities	$	18,548	$	18,168

XML 51 R26.htm IDEA: XBRL DOCUMENT

Note 3 - Supplemental Balance Sheet Information (in Thousands) (Tables)

12 Months Ended

Dec. 31, 2019

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

	December 31,
Accounts receivable, net, consists of the following:	2019			2018

Trade	$	38,558		$	34,824
Unbilled		8,423			8,305
Non-trade		2,756			3,546
		49,737			46,675
Less allowance for doubtful accounts		(438	)		(533	)
Accounts Receivable, net	$	49,299		$	46,142

Schedule Of Property Plant And Equipment [Table Text Block]

	December 31,
Property and equipment consist of the following:	2019			2018

Equipment	$	4,062		$	6,249
Furniture and fixtures		2,319			2,254
Leasehold improvements		308			278
Capitalized software development costs		13,549			12,210
		20,238			20,991
Less accumulated depreciation and amortization		(17,390	)		(18,041	)
Property and equipment, net	$	2,848		$	2,950

Schedule of Goodwill [Table Text Block]

	United States		International			Total
Goodwill:
Balance December 31, 2018	$	3,150	$	638		$	3,788
Change in goodwill due to impact of foreign currency		–		(4	)		(4	)
Balance December 31, 2019	$	3,150	$	634		$	3,784

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

	December 31,
Intangible assets consist of the following:	2019			2018

Customer contracts and lists	$	2,731		$	2,680
Trade names		900			900
Patents		870			870
Non compete		520			520
		5,021			4,970
Less accumulated amortization		(2,225	)		(1,638)
Intangible assets, net	$	2,796		$	3,332

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

Year	Amount
2020		533
2021		533
2022		508
2023		419
2024		280
Thereafter		523
Total	$	2,796

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

	December 31,
Accrued expenses and other current liabilities:	2019		2018

Taxes payable	$	2,788	$	2,961
Accrued salaries and wages		9,248		6,503
Accrued accounting and legal expenses		1,944		3,777
Uncertain tax position reserves		–		101
Litigation settlement		1,200		1,300
Accrued third party labor		2,010		737
Other		1,358		2,789
Accrued expenses and other current liabilities	$	18,548	$	18,168

XML 52 R22.htm IDEA: XBRL DOCUMENT

Note 16 - Subsequent Events	12 Months Ended
Note 16 - Subsequent Events	Dec. 31, 2019
Notes to Financial Statements
Subsequent Events [Text Block]	16. Subsequent Events Novel Coronavirus (COVID- 19 ) Outbreak In March 2020, the World Health Organization declared the novel strain of Coronavirus (COVID- 19 ) a global pandemic and recommended containment and mitigation measures worldwide. Internationally and in the USA, many of our customers have been affected by business closure and stay at home orders, which has hampered our ability to perform in-store services. Some of our international locations, particularly in China, were impacted very early in 2020, while most other countries, including the USA, have been impact at varying times generally starting in March 2020. As of the date of this filing, many of our Company subsidiaries globally have been impacted by temporary retail closures or reduced in-store hours, although most of our customer’s locations remain open to provide essential products. New store openings and remodels with the Company's assistance are particularly susceptible to such external factors and are being delayed by many of the Company's clients due to the effects of the Novel Coronavirus. In response, the Company has implemented several cost savings measures which include a reduction in the use of contracted workers, furloughing employees, reducing hours and a reduction in other corporate and non-critical expenses. We cannot reasonably estimate the length or severity of this pandemic, but we currently anticipate a material adverse impact on our consolidated financial position, consolidated results of operations, and consolidated cash flows in fiscal 2020. On March 27, 2020, President Trump signed into law the Coronavirus Aid, Relief, and Economic Security (CARES) Act to provide relief as a result of the COVID- 19 outbreak. The CARES Act, among other things, includes 1 ) provisions relating to compensation, benefits and payroll tax relief, 2 ) the availability of net operating loss carrybacks for periods beginning in 2018 and before 2021 and alternative minimum tax credit refunds, and 3 ) modifications to the net interest deduction limitations. The Company continues to examine the impacts this CARES Act may have on its business. The governments in which our International subsidiaries are located are offering similar business relief programs and the Company is examining the impacts of these programs on its operations as well. Bartels' Retirement and Director Compensation William H. Bartels retired as an employee of the Company as of January 1, 2020. However, he will continue to serve as Vice Chairman and a member of SGRP's Board of Directors (the "Board"), positions he has held since July 8, 1999. Effective as of January 18, 2020, SGRP's Governance Committee proposed and unanimously approved the following benefits for the five year period commencing January 1, 2020, and ending December 31, 2024 ( the "Five Year Period"), for Mr. Bartels in connection with his retirement: (a) retirement payments of $100,000 per year ("Retirement Compensation"); (b) the then applicable regular non-employee director fees ("Regular Fees"), currently $55,000 per year, and a supplemental Board fee of $50,000 per year ("Supplemental Fees"); and (c) the same medical, dental, eye and life insurance benefits he received as of December 31, 2019, under an arrangement whereby Mr. Bartels shared part of the cost of Medicare and supplemental health benefits, currently valued at approximately $15,588 per year ("Medical Benefits"); in each case paid in accordance with SGRP's payroll schedule and policies, and payable whether or not Mr. Bartels remains a director of SGRP for any reason. The Retirement Compensation, Regular Fees and Supplemental Fees that remain unpaid during the Five Year Period: (i) shall be accelerated and paid to Mr. Bartels (or his heirs or assigns) in full upon the sale to a third party of a majority of the SGRP Shares or all or substantially all of SGRP's assets; and (ii) shall survive and be payable in full to his heirs and assigns in the event of the death of Mr. Bartels. Based on current rates and benefits, the aggregate value of such compensation, fees and benefits payable to Mr. Bartels will be approximately $220,558 per year and a total of $1,102,940 for the Five Year Period. Such compensation, fees and benefits (in whole or in part) may be extended beyond the Five Year Period in the discretion of the Board. In the event of any future business transaction involving Mr. Bartels and SGRP for which Bartels may receive additional compensation as mutually agreed at the time of or in connection with such transaction, which under applicable law also will require approval of SGRP's Audit Committee as a related party payment or transaction (as Mr. Bartels will still be a related party if he is then a director or significant stockholder), such retirement compensation, fees or benefits will not offset, replace or limit any such additional approved transactional compensation payable to Mr. Bartels. Mr. Bartels is one of the founders and a significant stockholder of SGRP (holding approximately 25.1% of the SGRP Shares). He also is part of a control group holding a majority of the SGRP Shares with Robert G. Brown (together with Mr. Bartels and related parties, the "Majority Stockholders"), which group most recently acted to unilaterally select, appoint and elect Panagiotis ("Panos") N. Lazaretos to serve on the board of directors of SGRP (effective on December 10, 2019), and unilaterally select, appoint and elect Robert G. Brown to serve on the board of directors of SGRP (likely to effective as of April 24, 2020). F- 42

XML 53 R43.htm IDEA: XBRL DOCUMENT

Note 3 - Supplemental Balance Sheet Information (in Thousands) - Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Finite-Lived Intangible Assets, Gross, Total	$ 5,021	$ 4,970
Less accumulated amortization	(2,225)	(1,638)
Intangible assets, net	2,796	3,332
Customer Contracts And Lists [Member]
Finite-Lived Intangible Assets, Gross, Total	2,731	2,680
Trade Names [Member]
Finite-Lived Intangible Assets, Gross, Total	900	900
Patents [Member]
Finite-Lived Intangible Assets, Gross, Total	870	870
Noncompete Agreements [Member]
Finite-Lived Intangible Assets, Gross, Total	$ 520	$ 520

XML 54 R47.htm IDEA: XBRL DOCUMENT

Note 4 - Credit Facilities - Summary of Credit and Other Debt Facilities (Details) $ in Thousands	Dec. 31, 2019 USD ($)
Repayments of principal, 2020	$ 8,932
Repayments of principal, 2022	300
Repayments of principal, 2023	700
Repayments of principal, 2024
Maximum [Member]
Repayments of principal, 2021	$ 300
USA - North Mill Capital [Member]
Interest Rate	6.75%
Repayments of principal, 2020	$ 8,151
Repayments of principal, 2021
Repayments of principal, 2022
Repayments of principal, 2023
Repayments of principal, 2024
Fifth Third Bank [Member]
Repayments of principal, 2020
Repayments of principal, 2022
Repayments of principal, 2023
Repayments of principal, 2024
Fifth Third Bank [Member] \| Minimum [Member]
Interest Rate	5.20%
Fifth Third Bank [Member] \| Maximum [Member]
Repayments of principal, 2021
Resource Plus Acquisition Note [Member]
Repayments of principal, 2020	333
Repayments of principal, 2022	300
Repayments of principal, 2023	700
Repayments of principal, 2024
Resource Plus Acquisition Note [Member] \| Minimum [Member]
Interest Rate	1.85%
Resource Plus Acquisition Note [Member] \| Maximum [Member]
Repayments of principal, 2021	$ 300
National Australia Bank [Member]
Interest Rate	6.60%
Repayments of principal, 2020	$ 138
Repayments of principal, 2021
Repayments of principal, 2022
Repayments of principal, 2023
Repayments of principal, 2024
Steel Factoring [Member]
Interest Rate	18.00%
Repayments of principal, 2020	$ 264
Repayments of principal, 2021
Repayments of principal, 2022
Repayments of principal, 2023
Repayments of principal, 2024
Branco Santander [Member]
Repayments of principal, 2020	46
Repayments of principal, 2022
Repayments of principal, 2023
Repayments of principal, 2024
Branco Santander [Member] \| Minimum [Member]
Interest Rate	16.52%
Branco Santander [Member] \| Maximum [Member]
Repayments of principal, 2021

XML 55 R64.htm IDEA: XBRL DOCUMENT

Note 11 - Stock Based Compensation and Other Plans - Valuation Assumptions (Details) - The 2008 Plan [Member] - Share-based Payment Arrangement, Option [Member]	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Expected volatility	39.00%	43.00%
Expected dividend yields	0.00%	0.00%
Expected term (in years) (Year)	3 years	5 years
Risk free interest rate	2.30%	2.50%
Expected forfeiture rate	5.00%	5.00%

XML 56 R60.htm IDEA: XBRL DOCUMENT

Note 10 - Related Party Transactions (Details Textual)					1 Months Ended	7 Months Ended	9 Months Ended		12 Months Ended	67 Months Ended
Note 10 - Related Party Transactions (Details Textual)	Aug. 06, 2019 USD ($)	Sep. 19, 2018 USD ($)	Sep. 18, 2018 USD ($)	Dec. 01, 2014 USD ($)	Nov. 30, 2017 USD ($)	Jul. 31, 2018 USD ($)	Sep. 30, 2019 USD ($)	Sep. 30, 2018 USD ($)	Dec. 31, 2019 USD ($)	Aug. 01, 2018 USD ($)	Dec. 31, 2018 USD ($)
Insurance Premium Refund Receivable									$ 150,000
Affinity Returns from SAS and SBS [Member]
Estimated Litigation Liability											$ 900,000
Affinity Cash Collateral loan to SBS in the SBS Chapter 11 Proceeding [Member]
Loss Contingency, Damages Sought, Value									$ 375,000
SPAR BSMT Joint Venture [Member]
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage									51.00%
NMS [Member]
Percent of Reimbursement									1.00%
Merhold Property Trust [Member]
Number Of Vehicles Subleased									20
Number Of Vehicles Leased									172
Lessee, Operating Lease, Term of Contract (Year)									4 years
JKC [Member] \| SPAR BSMT Joint Venture [Member]
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage									39.00%
EILLC [Member] \| SPAR BSMT Joint Venture [Member]
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage									10.00%
EILLC [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners									10.00%
NMS [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners									49.00%
NSRS [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners									100.00%
Resource Plus, Inc [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners									49.00%
RJ Holdings [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners									50.00%
Meridian [Member]
Majority Interest Ownership Percentage By Parent									51.00%
Meridian [Member] \| FRIEDSHELF 401 Proprietary Limited [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners									23.00%
Meridian [Member] \| Lindicom Proprietary Limited [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners									26.00%
SPAR Todopromo [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners									49.00%
Settlement Agreement with SBS [Member]
Settlement Agreement, Amount Awarded, Before Discount	$ 2,231,260
Settlement Agreement, Amount Awarded, After Discount	$ 111,563
Settlement Agreement, Number of Monthly Installments	24
Settlement Agreement, Amount Awarded, After Discount, Monthly Amount	$ 62,534
Settlement and Other Charges							$ 174,097
Settlement Agreement, Amount Awarded, Monthly Payment									$ 7,254
SBS [Member]
Number of Merchandising Specialists								4,500
Percent Of Service Provided By Related Party								43.00%
Withheld Final Mark-up Compensation Due to Related Party				$ 112,000
Additional Funding for Field Specialist Payments				$ 13,000
Payments for Cash Collateral Deposits, Allocated to Related Party										$ 379,000
SBS [Member] \| Domestic Merchandising Specialists Field Force [Member]
Payments for Related Party Services								$ 13,300,000
SBS [Member] \| Cost Plus Fees [Member]
Related Party Transaction, Rate				2.96%
SAS [Member]
Number of National, Regional, and District Administrators								2,018
Payments for Cash Collateral Deposits										965,000
SAS [Member] \| Post-termination Expenses [Member]
Loss Contingency, Estimate of Possible Loss							$ 200,000
SAS [Member] \| Domestic Field Management [Member]
Payments for Related Party Services						$ 2,700,000
SAS [Member] \| Advances for Affinity Insurance Plan [Member]
Related Party Transaction, Amounts of Transaction									$ 225,000
SPAR InfoTech, Inc. [Member] \| Alleged Lost Tax Benefits and Other Expenses [Member]
Loss Contingency, Damages Sought, Value		$ 190,000	$ 190,000
SPAR InfoTech, Inc. [Member] \| Allegedly Owed Programming Services [Member]
Loss Contingency, Damages Sought, Value		$ 900,000	$ 900,000
NMS [Member]
Majority Interest Ownership Percentage By Parent									51.00%
Operating Lease, Expense Per Month									$ 2,000
Resource Plus, Inc [Member]
Majority Interest Ownership Percentage By Parent									51.00%
Mr. Mason [Member] \| Merhold Property Trust [Member]
Related Party Ownership Percentage									50.00%
Mr. Mason and Mr. Bristow [Member] \| Merhold Cape Property Trust [Member]
Related Party Ownership Percentage									50.00%
SPAR Todopromo [Member]
Majority Interest Ownership Percentage By Parent									51.00%
Mr. Juan F. Medina Domenzain [Member] \| CON [Member]
Related Party Ownership Percentage									90.00%
SPAR Marketing Force [Member]
Payments for Cash Collateral Deposits, Allocated to Related Party										296,000
All Others [Member]
Payments for Cash Collateral Deposits, Allocated to Related Party										290,000
SAS, SBS, and SMF [Member] \| Affinity Insurance [Member]
Estimated Reimbursement on Advances										$ 675,000
Robert G. Brown and William H. Bartels [Member]
Related Party Ownership Percentage					33.00%
SBS And SAS [Member]
Reserve for Related-party Receivables, Amount Recorded During Period					$ 675,000

XML 57 R68.htm IDEA: XBRL DOCUMENT

Note 12 - Segment Information - Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Assets	$ 79,535	$ 69,095
US Segment [Member]
Assets	24,927	27,280
International Segment [Member]
Assets	$ 54,608	$ 41,815

Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

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Note 14 - Net Income Per Share - Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Net income (loss), parent	$ 2,419	$ (1,551)
Shares used in basic net income per share calculation (in shares)	20,916	20,684
Stock options and unvested restricted shares (in shares)	241
Shares used in diluted net income per share calculations (in shares)	21,157	20,684
Basic net income (loss) per common share: (in dollars per share)	$ 0.12	$ (0.07)
Diluted net income (loss) per common share: (in dollars per share)	$ 0.11	$ (0.07)

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

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

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XML 59 R77.htm IDEA: XBRL DOCUMENT

Note 15 - Lease Obligations - Leases Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Jan. 01, 2019
Operating lease right-of-use assets	$ 4,948	$ 5,700
Current portion of operating lease liabilities	2,828
Non-current portion of operating lease liabilities	2,120
Total operating lease liabilities	$ 4,948	$ 5,700
Weighted average remaining lease term - operating leases (in years) (Year)	5 years 328 days
Weighted average discount rate - operating leases	8.90%

XML 60 R58.htm IDEA: XBRL DOCUMENT

Note 8 - Preferred Stock (Details Textual) - $ / shares	Dec. 14, 1995	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2011
Preferred Stock, Shares Authorized (in shares)	3,000,000	2,445,598	2,445,598
Preferred Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.01	$ 0.01	$ 0.01
Preferred Stock, Shares Outstanding, Ending Balance (in shares)		0	0
Preferred Stock, Shares Issued, Total (in shares)		0	0
Series A Preferred Stock [Member]
Preferred Stock, Shares Authorized (in shares)	3,000,000
Preferred Stock, Dividend Rate, Percentage	10.00%
Preferred Stock, Conversion Basis	1
Common Stock For Conversion (in shares)				554,402
Preferred Stock Number Of Authorized Shares Remaining (in shares)				2,445,598
Preferred Stock, Shares Outstanding, Ending Balance (in shares)		0
Preferred Stock, Shares Issued, Total (in shares)		0

XML 61 R54.htm IDEA: XBRL DOCUMENT

Note 5 - Income Taxes - Reconciliation of Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Unrecognized tax benefits	$ 101	$ 116
Removal for tax provisions of prior years	(93)	(15)
Unrecognized tax benefits	$ 8	$ 101

XML 62 R50.htm IDEA: XBRL DOCUMENT

Note 5 - Income Taxes - Income Before Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Domestic	$ 2,207	$ (2,802)
Foreign	7,204	5,842
Total:	$ 9,411	$ 3,040

XML 63 R31.htm IDEA: XBRL DOCUMENT

Note 12 - Segment Information (Tables)

12 Months Ended

Dec. 31, 2019

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

	Year Ended December 31,
	2019			2018
Revenue, net:
United States	$	90,720		$	80,049
International		162,156			149,142
Total revenue	$	252,876		$	229,191

Operating income (loss):
United States	$	2,818		$	(2,543	)
International		7,373			6,272
Total operating income	$	10,191		$	3,729

Interest expense:
United States	$	613		$	260
International		433			835
Total interest expense	$	1,046		$	1,095

Other (income), net:
United States	$	(2	)	$	(1	)
International		(264	)		(405	)
Total other (income), net	$	(266	)	$	(406	)

Income (loss) before income tax expense:
United States	$	2,207		$	(2,802	)
International		7,204			5,842
Total income before income tax expense	$	9,411		$	3,040

Income tax expense (benefit):
United States	$	792		$	(266	)
International		2,786			1,668
Total income tax expense	$	3,578		$	1,402

Net income (loss):
United States	$	1,415		$	(2,536	)
International		4,418			4,174
Total net income	$	5,833		$	1,638

Net income attributable to non-controlling interest:
United States	$	(760	)	$	(544	)
International		(2,654	)		(2,645	)
Total net income attributable to non-controlling interest	$	(3,414	)	$	(3,189	)


Net income (loss) attributable to SPAR Group, Inc.:
United States	$	655		$	(3,080	)
International		1,764			1,529
Total net income (loss) attributable to SPAR Group, Inc.	$	2,419		$	(1,551	)


Depreciation and amortization:
United States	$	1,642		$	1,431
International		548			678
Total depreciation and amortization	$	2,190		$	2,109


Capital expenditures:
United States	$	1,140		$	1,345
International		238			277
Total capital expenditures	$	1,378		$	1,622

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

	December 31,
	2019		2018
Assets:
United States	$	24,927	$	27,280
International		54,608		41,815
Total assets	$	79,535	$	69,095

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

	Year Ended December 31,
	2019					2018
Net international revenue:			% of consolidated net revenue					% of consolidated net revenue
Brazil	$	65,942		26.1	%	$	54,060		23.6	%
South Africa		27,201		10.8			28,566		12.5
Mexico		23,324		9.2			21,233		9.3
China		12,993		5.1			13,181		5.8
Japan		11,469		4.5			10,814		4.7
Canada		9,059		3.6			8,392		3.7
India		8,813		3.5			9,269		4.0
Australia		3,087		1.2			3,405		1.5
Turkey		268		0.1			222		0.1
Total net international revenue	$	162,156		64.1	%	$	149,142		65.2	%

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

	Year Ended December 31,
	2019		2018
Long lived assets:
United States	$	4,957	$	2,560
International		3,954		1,715
Total long lived assets	$	8,911	$	4,275

XML 64 R3.htm IDEA: XBRL DOCUMENT

Consolidated Balance Sheets (Parentheticals) - $ / shares	Dec. 31, 2019	Dec. 31, 2018
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, authorized (in shares)	2,445,598	2,445,598
Preferred stock, issued (in shares)	0	0
Preferred stock, outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, authorized (in shares)	47,000,000	47,000,000
Common stock, issued (in shares)	21,102,335	20,784,483
Treasury stock, shares (in shares)	1,697	7,895

XML 65 R7.htm IDEA: XBRL DOCUMENT

Note 1 - Business and Organization

12 Months Ended

Dec. 31, 2019

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

Business and Organization

Merchandising services primarily consist of regularly scheduled, special project and other product services provided at the store level, and the Company

may

be engaged by either the retailer or the manufacturer. Those services

may

include restocking and adding new products, removing spoiled or outdated products, resetting categories "on the shelf" in accordance with client or store schematics, confirming and replacing shelf tags, setting new sale or promotional product displays and advertising, replenishing kiosks, providing in-store event staffing and providing assembly services in stores, homes and offices. Other merchandising services include whole store or departmental product sets or resets, including new store openings, new product launches and in-store demonstrations, audit services, special seasonal or promotional merchandising, focused product support and product recalls. The Company also provides technology services and marketing research services.

The Company operates in

countries and divides its operations into

two

reportable segments: its Domestic Division, which provides those services in the United States of America since certain of its predecessors were formed in

1979,

and its International Division, which began operations in

May 2001

and provides similar merchandising, marketing, audit and in-store event staffing services in Australia, Brazil, Canada, China, India, Japan, Mexico, South Africa, and Turkey.

The Company continues to focus on expanding its merchandising and marketing services business throughout the world.

The Company executes and administers its domestic field services through the services of field merchandising, auditing, assembly and other field personnel (each a "

Field Specialist

"), substantially all of whom are provided to the Company and engaged by independent

third

parties and located, scheduled, deployed and administered domestically through the services of local, regional, district and other personnel (each a "

Field Administrator

"), and substantially all of the Field Administrators are in turn employed by other independent

third

parties. Substantially all the Field Specialist services were provided by an affiliate to the Company, SPAR Business Services, Inc. ("

SBS

"), for this reporting period through

July 2018

when the Company terminated its relationship with SBS. Effective

August 2018,

substantially all the Field Specialist services were provided by an independent company, FDM Associates Inc. ("

FDM

") The Company is still reevaluating its domestic business model of using independent contractor Field Specialists provided by other

third

parties in light of changing client requirements and regulatory environments and intends to begin testing an employee based model for certain domestic clients that are requiring the Company to use employees as Field Specialists.

The Company's international business in each territory outside the US is conducted through a foreign subsidiary incorporated in its primary territory. The primary territory establishment date (which

may

include predecessors), the percentage of the Company's equity ownership, and the principal office location for its US (domestic) subsidiaries and each of its foreign (international) subsidiaries is as follows:

Primary Territory	Date Established	SGRP Percentage Ownership	Principal Office Location
Domestic
United States of America	1979	100%	White Plains, New York
National Merchandising Services, LLC	2012	51%	Fayetteville, Georgia
Resource Plus of North Florida, Inc.	2018	51%	Jacksonville, Florida
International
Japan	May 2001	100%	Tokyo, Japan
Canada	June 2003	100%	Vaughan, Ontario, Canada
South Africa	April 2004	51%	Durban, South Africa
India	April 2004	51%	New Delhi, India
Australia	April 2006	51%	Melbourne, Australia
China	March 2010	51%	Shanghai, China
Mexico	August 2011	51%	Mexico City, Mexico
Turkey	November 2011	51%	Istanbul, Turkey
Brazil	September 2016	51%	Sao Paulo, Brazil

XML 66 R35.htm IDEA: XBRL DOCUMENT

Schedule II - Valuation and Qualifying Accounts (Tables)

12 Months Ended

Dec. 31, 2019

Valuation and Qualifying Accounts Disclosure [Table Text Block]

	Balance at Beginning of Period		(Recovered From)/Charged to Costs and Expenses		Deductions(1)		Balance at End of Period
Year Ended December 31, 2019

Deducted from asset accounts:
Allowance for doubtful accounts	$	533		83		178	$	438

Year Ended December 31, 2018

Deducted from asset accounts:
Allowance for doubtful accounts	$	342		196		5	$	533

XML 67 R39.htm IDEA: XBRL DOCUMENT

Note 3 - Supplemental Balance Sheet Information (in Thousands) (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Finite-Lived Intangible Assets, Gross, Total	$ 5,021,000	$ 4,970,000
Customer Contracts And Lists [Member]
Finite-Lived Intangible Assets, Gross, Total	2,731,000	2,680,000
Amortization of Intangible Assets, Total	$ 476,000	$ 569,000
Customer Contracts And Lists [Member] \| Minimum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	5 years
Customer Contracts And Lists [Member] \| Maximum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	25 years

XML 68 R16.htm IDEA: XBRL DOCUMENT

Note 10 - Related Party Transactions

12 Months Ended

Dec. 31, 2019

10.

Related Party Transactions

Nasdaq

"), and other applicable law to ensure that the overall economic and other terms will be (or continue to be)

less favorable to the Company than would be the case in an arms-length contract with an unrelated provider of similar services (i.e., its overall fairness to the Company, including pricing, payments to related parties, and the ability to provide services at comparable performance levels). The Audit Committee periodically reviews all related party relationships and transactions described below.

Domestic Related Party Services:

SBS, SAS, and Infotech have provided services from time to time to the Company and are related parties and affiliates of SGRP, but are

not

under the control or part of the consolidated Company. SBS is an affiliate because it is owned by Robert G. Brown and prior to

December 2018

was owned by William H. Bartels. SAS is an affiliate because it is owned by William H. Bartels and certain relatives of Robert G. Brown or entities controlled by them (each of whom are considered affiliates of the Company for related party purposes). Infotech is an affiliate because it is owned principally by Robert G. Brown. Mr. Robert G. Brown and Mr. Bartels are the Majority Stockholders (see below), members of a

13D

control group and founders of SGRP, Mr. Robert G. Brown was Chairman and an officer and director of SGRP through

May 3, 2018 (

when he retired), and Mr. Bartels was and continues to be Vice Chairman and a director of SGRP, but retired as an employee of SGRP as of

January 1, 2020 (

See Note

to the Company's Consolidated Financial Statements -

Subsequent Events –

Bartels' Retirement and Director Compensation

, in Note

to the Company's Consolidated Financial Statements --

Subsequent Events

, below). Mr. Robert G. Brown and Mr. Bartels also have been and are stockholders, directors and executive officers of various other affiliates of SGRP. See Note

to the Company's Consolidated Financial Statements -

Commitments and Contingencies – Legal Matters

, below.

The Company executes its domestic field services through the services of field merchandising, auditing, assembly and other field personnel (each a "

Field Specialist

"), substantially all of whom are provided to the Company and engaged by independent

third

parties and located, scheduled, deployed and administered domestically through the services of local, regional, district and other personnel (each a "

Field Administrator

"), and substantially all of the Field Administrators are in turn are employed by other independent

third

parties.

SBS provided substantially all of the Field Specialist services in the U.S.A. to the Company from

January 1

through

July 27, 2018,

and an independent vendor and licensee provided them for the balance of

2018.

The Company paid

$13.3

million during the

nine

months ended

September 30, 2018,

to SBS for its provision as needed of the services of approximately

4,500

of SBS's available Field Specialists in the U.S.A. (which amounted to approximately

43%

of the Company's total domestic Field Specialist service expense for the

nine

months ended

September 30, 2018).

Since the termination of the Amended and Restated Field Service Agreement with SBS on

December 1, 2014 (

as amended, the "

Prior SBS Agreement

"), the Company and SBS agreed to an arrangement where the Company reimbursed SBS for the Field Specialist service costs and certain other approved reimbursable expenses incurred by SBS in performing services for the Company and paid SBS a revised fixed percentage of such reimbursable expenses (the "

Cost Plus Fee

") equal to

2.96%

of those reimbursable expenses, subject to certain offsetting credits. The Company had offered, at various times since

2014,

new agreements to SBS confirming that reimbursable expenses were subject to review and approval by the Company, but SBS rejected that proposal.

Due to (among other things) the adverse determination in

2016

in Clothier that SBS had misclassified its employees as independent contractors and the ongoing proceedings against SBS (which could have had a material adverse effect on SBS's ability to provide future services needed by the Company), SBS' continued higher charges and expense reimbursement disputes, and the Company's identification of an experienced independent

third

party company (the "

Independent Field Vendor

") who would provide comparable services on substantially better terms, the Company terminated the services of SBS effective

July 27, 2018,

and the Company has engaged that Independent Field Vendor to replace those field services previously provided by SBS (other than in California). The Company similarly terminated SAS and has engaged another independent

third

party company on to replace those administrative services formerly provided by SAS, effective

August 1, 2018 (

the "

Independent Field Administrator

").

Even though the Company believes it had paid SBS for all services provided through

July 27, 2018,

the Company received notice that there

may

not

have been sufficient funds in SBS' bank accounts to honor all payments SBS had made by check to their Field Specialists. Based on this notice, the Company withheld approximately

$112,000

of final mark-up compensation due SBS and had used these funds to make payments into the SBS bank account designated for Field Specialist payments to ensure all SBS Field Specialists that had provided services to the Company were properly compensated for those services. The

$112,000

had been completely exhausted and the Company was required to fund an additional

$13,000

to cover these duplicate Field Specialist payments.

The Company has reached a non-exclusive agreement on better terms than SBS with an experienced independent

third

-party vendor to provide substantially all of the domestic Field Specialist services used by the Company. The Company has also reached a separate non-exclusive agreement than with SAS with another independent

third

-party vendor to provide substantially all of the domestic Field Administrator services used by the Company. The Company transitioned to such new vendors during

July 2018

SAS provided substantially all of the Field Administrators in the U.S.A. to the Company from

January 2018

through termination of services in

July 2018.

The Company paid

$2.7

million to SAS for these services in

2018.

SAS compensation to any officer, director or other related party (other than to Mr. Peter W. Brown, a related party as noted below, pursuant to previously approved budgets) had been reimbursed by the Company.

May 7, 2018,

the Company gave a termination notice to SAS specifying

July 31, 2018,

as the end of the Service Term under (and as defined in) SAS Agreement signed in

2016.

The Company has reached a non-exclusive agreement with an independent

third

party vendor to provide substantially all of the domestic Independent Field Administrators used by the Company.

Although SAS has

not

provided or been authorized to perform any services to the Company after their terminations described above effective on or before

July 31, 2018,

SAS has apparently continued to operate and claim that the Company owes them for all of their post-termination expenses for the foreseeable future. For the period from

August, 2018

through

September 30, 2019,

SAS has invoiced the Company over

$200,000.

All such invoices have been rejected by the Company. The Company has determined that it is

not

obligated to reimburse any such post-termination expense (other than for potentially reimbursing SAS for mutually approved reasonable short term ordinary course transition expenses in previously allowed categories needed by SAS to wind down its business, if any), and that such a payment would be an impermissible gift to a related party under applicable law, which determinations have been supported by SGRP's Audit Committee.

The Company expects that SBS and SAS

may

use every available means to attempt to collect reimbursement from the Company for the foreseeable future for all of their post-termination expense, including repeated litigation. See Note

to the Company's Consolidated Financial Statements -

Commitments and Contingencies -- Legal Matters

SBS Bankruptcy, Settlement and

March 2020

Claim

and

SAS Settlement Discussions and Arbitration

, above.

Any claim by Robert G. Brown, William H. Bartels, SAS, any other related party or any

third

party that the Company is somehow liable for any judgment or similar amount imposed against SBS or SAS or any other related party, any judicial determination that the Company is somehow liable for any judgment or similar amount imposed against SBS or SAS or any other related party, or any increase in the Company's use of employees (rather than the services of independent contractors provided by

third

parties) to perform Field Specialist services domestically, in each case in whole or in part, could have a material adverse effect on the Company or its performance or condition (including its 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), whether actual or as planned, intended, anticipated, estimated or otherwise expected. See Note

to the Company's Consolidated Financial Statements -

Commitments and Contingencies

Legal Matters,

above.

Current material and potentially material legal proceedings impacting the Company are described in (to be define) These descriptions are based on an independent review by the Company and do

not

reflect the views of SBS, its management or its counsel. Furthermore, even though SBS was solely responsible for its operations, methods and legal compliance, in connection with any proceedings against SBS, SBS continues to claim that the Company is somehow liable to reimburse SBS for its expenses in those proceedings. The Company does

not

believe there is any basis for such claims and would defend them vigorously.

Infotech sued the Company in New York seeking reimbursement for approximately

$190,000

respecting alleged lost tax benefits and other expenses it claims to have incurred in connection with SGRP's acquisition of its Brazilian subsidiary and previously denied on multiple occasions by both management and SGRP's Audit Committee, whose approval was required because Infotech is a related party. Infotech also threatened to sue the Company in Romania for approximately

$900,000

for programming services allegedly owed to the Company's former Romanian subsidiary (sold at book value to Infotech in

2013

) and

not

provided to Infotech, for which the Company vigorously denies liability. The Company and Infotech settled this matter, See Note

to the Company's Consolidated Financial Statements -

Commitments and Contingencies

Legal Matters

Infotech Litigation and Settlement,

above.

Peter W. Brown was appointed as a Director on the Board as of

May 3, 2018,

replacing Mr. Robert G. Brown upon his retirement from the Board and Company at that date. He is

not

considered independent because Peter Brown is affiliate and related party in respect of SGRP and was proposed by Mr. Robert G. Brown to represent the Brown family interests. He worked for and is a stockholder of SAS (see above) and certain of its affiliates, he is the nephew of Mr. Robert G. Brown, he is a director of SPAR Brasil Serviços de Merchandising e Tecnologia S.A., a Brazilian corporation and SGRP subsidiary ("

SPAR BSMT

") and owns Earth Investments LLC, ("

EILLC

"), which owns

10%

interest in the SGRP's Brazilian subsidiary.

National Merchandising Services, LLC ("

NMS

"), is a consolidated domestic subsidiary of the Company and is owned jointly by SGRP through its indirect ownership of

51%

of the NMS membership interests and by National Merchandising of America, Inc. ("

NMA

"), through its ownership of the other

49%

of the NMS membership interests. Mr. Edward Burdekin is the Chief Executive Officer and President and a director of NMS and also is an executive officer and director of NMA. Ms. Andrea Burdekin, Mr. Burdekin's wife, is the sole stockholder and a director of NMA and a director of NMS. NMA is an affiliate of the Company but is

not

under the control of or consolidated with the Company. Mr. Burdekin also owns

100%

of National Store Retail Services ("

NSRS

"). Since

September 2018,

NSRS provided substantially all of the domestic merchandising specialist field force used by NMS. For those services, NMS agrees to reimburse NSRS the total costs for providing those services and to pay NSRS a premium equal to

1.0%

of its total cost.

Also, NMS leases office and operational space that is owned personally by Mr. Burdekin. The Lease expense is

$2,000

a month. While there is

formal signed agreement, there is

expected change to the arrangement.

August 10, 2019,

NMS, to protect continuity of its Field Specialist nationwide, petitioned for bankruptcy protection under chapter

of the United States Bankruptcy Code in the U.S. District for Nevada (the "

NMS Chapter

Case

"), and as a result, the claims of NMS' creditors must now generally be pursued in the NMS Chapter

Case. On

August 11, 2019,

NSRS and Mr. Burdekin also filed for reorganization in the NMS Chapter

Case NMS is part of the consolidated Company. Currently the Company believes that the NMS Chapter

Case is

not

likely to have a material adverse effect on the Company, and the Company's ownership of and involvement in NMS is

not

likely to change as a result of the NMS Chapter

Case or any resulting NMS reorganization.

Resource Plus of North Florida, Inc. ("

RPI

"), is a consolidated domestic subsidiary of the Company and is owned jointly by SGRP through its indirect ownership of

51%

of the RPI membership interests and by Mr. Richard Justus through his ownership of the other

49%

of the RPI membership interests. Mr. Justus has a

50%

ownership interest in RJ Holdings which owns the buildings where RPI is headquartered and operates. Both buildings are subleased to RPI.

SBS Bankruptcy, Settlement and

March 2020

Claim

November 23, 2018,

SBS petitioned for bankruptcy protection under chapter

of the United States Bankruptcy Code in the U.S. District for Nevada (the "

SBS Chapter

Case

").

July 26, 2019,

and was signed and released over the succeeding weekend (the "

SBS Settlement Agreement

").

August 6, 2019,

with the support of (among others) the Clothier and Rodgers plaintiffs and the Company, the Court approved the SBS Settlement Agreement and the SBS Reorganization pursuant to the SBS Plan (as defined in the SBS Settlement Release). The SBS Settlement Agreement provides for a mutual release of claims (including the SBS Claims and the SGRP Claims, as defined therein), except for the following:

SBS will pay to the applicable SGRP Parties the SGRP Claims (for

$2,231,260,

was then discounted to their pro rata share (among all creditors of the same class) of the New Value Contribution (after discount, est.

$111,563

) and of the Settlement Contribution in

twenty-four

(

) equal monthly amounts (after discount, est.

$62,534

), starting

January 2020

and without any interest (collectively, the "Discounted Claim Payments"), as such terms are defined in the SBS Settlement Agreement.

ii.

SMF will pay to SBS the Proven Unpaid A/R (as defined in the SBS Settlement Agreement) upon its determination (as described below).

In the SBS Settlement Agreement, the parties agreed to have a

third

party financial and accounting services firm, independently determine the Proven Unpaid A/R based on parameters set forth in the SBS Settlement Agreement. In the SBS Settlement Agreement, the parties will accept the determination of Rehmann as final and binding, and all other claims and amounts are released. Rehmann has determined that the Company had paid all amounts due to SBS and that the Proven Unpaid A/R equals zero.

The Company has recorded the total settlement amount of

$174,097

as of

December 31, 2019.

This settlement amount is payable in

equal monthly payments of

$7,254

starting

January 1, 2020.

To date SBS is in default of the

first

four

payments and formal default notices have been sent to SBS. As of this date the Company believe these SBS payments must ultimately be paid by SBS and will continue to evaluate its collectability from SBS and establish reserves as appropriate.

International Related Party Services:

SGRP Meridian (Pty), Ltd. ("

Meridian

") is a consolidated international subsidiary of the Company and is owned

51%

by SGRP and

23%

by FRIEDSHELF

401

Proprietary Limited (owned by Mr. Brian Mason and Mr. Garry Bristow) and

26%

by Lindicom Proprietary Limited. Mr. Mason is President and a director and Mr. Bristow is an officer and director of Meridian. Mr. Mason is also an officer and director and

50%

shareholder of Merhold Property Trust ("

MPT

"). Mr. Mason and Mr. Bristow are both officers and directors and both own

50%

of Merhold Cape Property Trust ("

MCPT

"). Mr. Mason and Mr. Bristow are officers and owners of Merhold Holding Trust ("

MHT

") which provides similar services like MPT. MPT owns the building where Meridian is headquartered and also owns

vehicles, all of which are subleased to Meridian. MCPT provides a fleet of

172

vehicles to Meridian under a

year lease program.

SPAR Todopromo is a consolidated international subsidiary of the Company and is owned

51%

by SGRP and

49%

by the following individuals: Mr. Juan F. Medina Domenzain, Juan Medina Staines, Julia Cesar Hernandez Vanegas, and Jorge Medina Staines. Mr. Juan F. Medina Domenzain is an officer and director of SPAR Todopromo and is also majority shareholder (

90%

) of CONAPAD ("

CON

") which supplied administrative and operational consulting support to SPAR Todopromo in

2016.

Mr. Juan F. Medina Domenzain ("

JFMD

"), partner in SPAR Todopromo, leased a warehouse to SPAR Todopromo. The lease expires on

December 31, 2020.

SPAR Brasil Serviços de Merchandising e Tecnologia S.A., a Brazilian corporation ("

SPAR BSMT

" is owned

51%

by the Company,

39%

by JK Consultoria Empresarial Ltda.-ME, a Brazilian limitada ("

JKC

"), and

10%

by Earth Investments, LLC, a Nevada limited liability company ("

EILLC

").

JKC is owned by Mr. Jonathan Dagues Martins, a Brazilian citizen and resident ("

JDM

") and his sister, Ms. Karla Dagues Martins, a Brazilian citizen and resident. JDM is the Chief Executive Officer and President of each SPAR Brazil company pursuant to a Management Agreement between JDM and SPAR BSMT dated

September 13, 2016.

JDM also is a director of SPAR BSMT. Accordingly, JKC and JDM are each a related party in respect of the Company. EILLC is owned by Mr. Peter W. Brown, a citizen and resident of the USA ("

PWB

") and a director of SPAR BSMT and SGRP and nephew of SGRP"s largest shareholder and member of a

13D

control group, Robert G. Brown. Accordingly, PWB and EILLC are each a related party in respect of the Company.

KMSA

"). Accordingly, Mr. Jonathan Dagues Martins and Ms. Karla Dagues Martins are each an affiliate and a related party in respect of the Company.

Summary of Certain Related Party Transactions:

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

	Year Ended December 31,
	2019		2018
Services provided by affiliates:
Field Specialist Service expenses* (SBS)	$	-	$	15,404
Field Administration Service expenses* (SAS)		-		2,738
National Store Retail Services (NSRS)		5,586		986
Office Lease Expenses (Mr. Burdekin)		24		24
Office Lease Expenses (RJ Holdings)		724		247
Office and vehicle rental expenses (MPT)		64		66
Vehicle rental expenses (MCPT)		1,175		1,248
Office and vehicle rental expenses (MHT)		281		228
Consulting and administrative services (CON)		130		220
Warehouse Rental (JFMD)		52		49
Legal Services (KMSA)		123		135
Sparfacts		42		-
Total services provided by affiliates	$	8,201	$	21,345

* Includes substantially all overhead (in the case of SAS and SBS), or related overhead, plus any applicable markup. The services provided by SAS and SBS were terminated as of

July 2018.

Due to affiliates consists of the following (in thousands):	December 31,
	2019		2018
Loans from local investors:(1)
Australia	$	467	$	226
Brazil		139		139
China		2,271		2,130
Mexico		623		1,001
Resource Plus		531		531
South Africa		635		618
Total due to affiliates	$	4,666	$	4,645

(

) Represent loans from the local investors into the Company's subsidiaries (representing their proportionate share of working capital loans). The loans have

payment terms and are due on demand and as such have been classified as current liabilities in the Company's consolidated financial statements.

Affinity Insurance:

In addition to the above, through

August 1, 2018,

SAS purchased insurance coverage from Affinity Insurance, Ltd. ("Affinity") for worker compensation, casualty and property insurance risk for itself, for SBS on behalf of Field Specialists that require such insurance coverage (if they do

not

provide their own), and for the Company. SAS owns a minority (less than

) of the common stock in Affinity. Based on informal arrangements between the parties, the Affinity insurance premiums for such coverage were ultimately charged (through SAS) for their fair share of the costs of that insurance to SMF, SAS (which then charges the Company) and SBS. Since

August 1, 2018,

the new independent vendor providing the Company's Field Administrators also is a member of and provided such insurance through Affinity for itself and on behalf of the Field Specialists that require such insurance coverage (if they do

not

provide their own), and the Company is obtaining its own such insurance through Affinity (in which the Company is also now a member).

2013

through

August 1, 2018,

SAS deposited Cash Collateral with Affinity that now totals approximately

$965,000;

approximately

$379,000

of that Cash Collateral was allocable to SBS and approximately

$296,000

of that Cash Collateral was allocable to SMF and the balance of approximately

$290,000

was allocated to other affiliates of the Company. The Cash Collateral deposits allocable to SBS have been paid by SAS on behalf of SBS, SAS received advances to make such payments from SBS, and SBS in turn received advances to make such payments from SMF.

$675,000

of the Cash Collateral deposits allocable to SAS have been paid with advances to make such payments from SMF. The Cash Collateral deposits allocable to SMF have been paid by SAS on behalf of SMF, and SAS received advances to make such payments from SMF. At the time those advances by the Company to SAS and SBS were

not

specifically disclosed by Mr. Robert G. Brown (then SGRP executive Chairman) or Mr. William H. Bartels (SGRP Vice Chairman then and now) to or approved by the Audit Committee or Board (as a related party transaction or otherwise), and at the time Mr. Brown and Mr. Bartels were the sole owners and executives of SAS and SBS. In addition to funding such Cash Collateral, the Company believes that it has provided (after

1999

) all of the funds for all premium payments to and equity investments in Affinity and that the Company

may

be owed related amounts by SAS, SBS and their affiliates.

$225,000

to SAS for the

2019

2020

Affinity plan year based on estimates that assumed SBS and SAS would be providing services to the Company for the full plan year. However, the Company terminated them and they ceased providing SAS' services by

August 2018,

so that insurance was required for only

one

month's payroll. Upon completion of the Affinity audit for the Affinity

2019

2020

plan year, the Company anticipates that SAS will receive a premium refund from Affinity of approximately

$150,000

and will be obligated to repay that amount to the Company.

Affinity from time to time

may (

in the case of a downward adjustment in such periodic premiums or the Cash Collateral) make refunds, rebates or other returns of such periodic premiums and Cash Collateral deposits to SAS for the benefit of itself, SBS and SMF (including any premium refund, as returned or returnable, "Affinity Returns"). The Company believes that SAS is obligated to return to SMF any and all Affinity Returns allocable to SMF in repayment of the corresponding advances from SMF and allocable to SAS in repayment of the corresponding advances from SMF. The Company also believes that SAS is obligated to return to SBS, and SBS is obligated to return to SMF, any and all Affinity Returns allocable to SBS in repayment of the corresponding advances. The Company believes that SBS and SAS have had limited operations since

August 1, 2018,

that the litigation and likely resulting financial difficulties facing SBS are significant, and that without adequate security, those circumstances puts such repayments to the Company at a material risk.

SMF had been in negotiations with SBS and SAS (respectively represented by Robert G. Brown and William H. Bartels, who together own over

33%

of SGRP's common stock) since

November 2017

for reimbursement and security agreements to document and secure those advances and repayment obligations, which advances total approximately

$675,000.

Although SBS and SAS had orally accepted those agreements in principal, the negotiations have recently broken down over their refusal to allow fully perfected

first

priority security interests in the Cash Collateral and SAS's policies with and equity interests in Affinity, as well as their demands for post-termination payments and offsets potentially larger than the Cash Collateral. As a result, the Company has recorded a reserve for the full

$900,000

in such receivables in

2018.

The Company is exploring its legal options for recovering the Affinity Returns from SAS and SBS. See Note

to the Company's Consolidated Financial Statements -

Commitments and Contingencies

, above. The

$900,000

reserve includes the premium refund for the

2019

2020

Affinity plan year.

The Company has filed a claim for

$375,000

respecting the Affinity Cash Collateral loan to SBS in the SBS Chapter

Proceeding. See Note

to the Company's Consolidated Financial Statements -

Commitments and

Contingencies --

SBS Bankruptcy

above.

Other Related Party Transactions and Arrangements

July 1999,

SMF, SBS and SIT entered into a perpetual software ownership agreement providing that each party independently owned an undivided share of and has the right to unilaterally license and exploit certain portions of the Company's proprietary scheduling, tracking, coordination, reporting and expense software (the "Co-Owned Software") are co-owned with SBS and Infotech and each entered into a non-exclusive royalty-free license from the Company to use certain "SPAR" trademarks in the United States (the "Licensed Marks"). As a result of the SBS Chapter

Case, SBS' rights in the Co-Owned Software and Licensed Marks are assets of SBS' estate, subject to sale or transfer in any court approved reorganization or liquidation. See Note

to the Company's Consolidated Financial Statements - Commitments and Contingencies --

Legal Matters, Related Party Litigation

and

SBS Bankruptcy

, above.

XML 69 R12.htm IDEA: XBRL DOCUMENT

Note 6 - Commitments and Contingencies	12 Months Ended
Note 6 - Commitments and Contingencies	Dec. 31, 2019
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	6. Commitments and Contingencies Legal Matters The Company is a party to various legal actions and administrative proceedings arising in the normal course of business. In the opinion of Company's management, resolution of these matters is not anticipated to have a material adverse effect on the Company or its estimated or desired affiliates, assets, business, clients, capital, cash flow, credit, expenses, financial condition, income, legal costs, liabilities, liquidity, locations, marketing, operations, prospects, sales, strategies, taxation or other achievement, results or condition. RELATED PARTIES AND RELATED PARTY LITIGATION: SBS, SPAR Administrative Services, Inc. (" SAS "), and SPAR InfoTech, Inc. (" Infotech "), have provided services from time to time to the Company and are related parties and affiliates of SGRP, but are not under the control or part of the consolidated Company. SBS is an affiliate because it is owned by an entity controlled by Robert G. Brown and prior to November 2018 was owned by Robert G. Brown and William H. Bartels. SAS is an affiliate because it is owned by William H. Bartels, Peter W. Brown and certain other relatives of Robert G. Brown or entities controlled by them (each of whom are considered affiliates of the Company for related party purposes). Infotech is an affiliate because it is owned by Robert G. Brown. Messrs. Brown and Bartels (including, as applicable, certain related parties, the " Majority Stockholders ") collectively own approximately 53.2% of SGRP's common stock and are the founders of SGRP. Mr. Brown was Chairman and an officer and director of SGRP through May 3, 2018 ( when he retired) and will automatically again become a director of SGRP, as discussed below, and Mr. Bartels is Vice Chairman and a director of SGRP. Mr. Bartels retired as an employee of the Company as of January 1, 2020 ( in accordance with the actions of SGRP's Compensation Committee on January 22, 2020). See Bartels' Retirement and Director Compensation, in Note 16 to the Company's Consolidated Financial Statements -- Subsequent Events , below. Messrs. Brown and Bartels also are stockholders, directors and/or executive officers of various affiliates of SGRP. Delaware Litigation Settlement On September 4, 2018, SGRP filed in the Court of Chancery of the State of Delaware (the " Chancery Court ") a claim, which it amended on September 21, 2018 ( the "By-Laws Action"), in a Verified Complaint Seeking Declaratory Judgment and Injunctive Relief against the Majority Stockholders. SGRP sought to invalidate the proposed amendments to SGRP's By-Laws put forth in a written consent by the Majority Stockholders (the " Proposed Amendments ") because the Board's Governance Committee believed that the Proposed Amendments would have negatively impacted all stockholders (particularly minority stockholders) by (among other things) weakening the independence of the Board through new supermajority requirements, eliminating the Board's independent majority requirement, and subjecting various functions of the Board respecting vacancies on the Board to the prior approval of the holders of a majority of the Common Stock (i.e., the Majority Stockholders), and thus also potentially reducing the representation of SGRP's minority stockholders. On September 18, 2018, Robert G. Brown ( one of the Majority Stockholders) commenced an action in the Chancery Court pursuant to 8 Del. C. §225 (a) from (C.A. No. 2018 - 00687 -TMR) (the " 225 Action ") against the 225 Defendants seeking to remove Lorrence T. Kellar from the Board and add Jeffrey Mayer to the Board. On January 18, 2019, SGRP, Messrs. Brown and Bartels, Christiaan Olivier (Chief Executive Officer, President and a Director of SGRP), and all four of the members of the Governance Committee at that time, namely Lorrence T. Kellar (Chairman), Jack W. Partridge, Arthur B. Drogue and R. Eric McCarthey (together with Mr. Olivier, the " 225 Defendants "), reached a settlement (the " Delaware Settlement ") in the By-Laws Action and the 225 Action (together, the " Delaware Actions ") and had the Delaware Actions then dismissed. In the Delaware Settlement, the parties agreed to amend and restate SGRP's By-Laws (the " 2019 Restated By-Laws ") with negotiated changes to the Proposed Amendments that preserved the current roles of the Governance Committee and Board in the location, evaluation, and selection of candidates for director and in the nominations of those candidates for the annual stockholders meeting and appointment of those candidates to fill Board vacancies (other than those under a stockholder written consent making a removal and appointment, which is unchanged). The Board approved and adopted the 2019 Restated By-Laws on January 18, 2019. The Governance Committee and the Board intended that those changes in the 2019 Restated By-Laws will help the Corporation maintain the independent Board desired by them. Additionally, as part of the Delaware Settlement, the parties to the Delaware Actions executed a Limited Mutual Release Agreement limited to the Actions and subject to specific exclusions (the " Delaware Releases "), and the parties to the Delaware Actions mutually agreed upon Stipulations of Dismissal ending those actions without prejudice and without admission or retraction of any fact cited therein, and the parties caused them to be filed with the Chancery Court on January 18, 2019. The Delaware Releases are limited to matters related to those actions described therein and subject to specific exclusions, and the parties expressly preserved all unrelated actions and claims. Accordingly, there remain a number of unresolved claims and actions (each a " Non-Settled Matter ") between the Company and certain related parties, including (without limitation) post termination claims by and against SBS (which has been resolved in a voluntary bankruptcy proceeding in Nevada by SBS -- see SBS Bankruptcy, Settlement, and March 2020 Claim, below) and SAS and the lawsuit by Infotech against the Company (which has been resolved in a settlement – see Infotech Litigation and Settlement , below), and the claims by Messrs. Brown and Bartels for advancement and indemnification of legal fees and expenses in connection with the Delaware Actions and certain related party claims (see Advancement Claims , below). Advancement Claims From October 2018 through January 2019, the Majority Stockholders, in a series of correspondence, demanded from SGRP advancement and indemnification of their respective shares of legal fees and expenses incurred by them in connection with the By-Laws Action and the 225 Action and other related party litigation matters. On November 2, 2018, in a letter from his counsel, Mr. Bartels demanded advancement of his proportionate share of the legal fees and expenses incurred in his defense of the By-Laws Action against him. SGRP's Audit Committee determined on November 5, 2018, that Mr. Bartels was not entitled to indemnification by SGRP for his fees and expenses incurred in his defense of the By-Laws Action because (among other things) Mr. Bartels was sued predominately as a stockholder in the By-Laws Action and not as a director and the By-Laws Action alleged numerous instances of improper conduct by Mr. Bartels that could preclude indemnification under the Corporation's By-Laws. However, the Audit Committee made no determination regarding improper conduct or the issue of advancement. On November 28, 2018, Mr. Bartels filed with the Court a Verified Complaint For Advancement against SGRP (the " Bartels Advancement Complaint ") seeking advancement of his proportionate share of the legal fees and expenses incurred in the By-Laws Case against him (" Allocated By-Laws Expenses "). In evaluating the Bartels Advancement Complaint, counsel advised SGRP that generally advancement was somewhat different than indemnification in that money was advanced on the condition (which Bartels have accepted in writing) that the advances be repaid if indemnification was determined to be improper on the grounds of improper conduct or otherwise. In December 2018 SGRP reached agreement with Mr. Bartels through counsel to conditionally make his reasonably documented Allocated By-Laws Expenses (the " Bartels Advancement Settlement "), pursuant to which payment to Mr. Bartels of the accepted Allocated By-Laws Expenses was paid in April 2019. If Mr. Bartels is ultimately determined to not be entitled to indemnification, he could still be obligated to return all amounts advanced to him by SGRP. On December 3, 2018, Robert G. Brown sent an email to Mr. McCarthey, Chairman of SGRP's Audit Committee, demanding advancement from SGRP for his proportionate share of the legal fees and expenses incurred by him in the By-Laws Action against him (the " Brown Advancement Demand "). Counsel advised that Brown had been sued as a stockholder and conspirator in the By-Laws Action against him, and not as a director, and they didn't believe Brown could reasonably and successfully bring or wage a lawsuit for advancement. SGRP, with the support of its Audit Committee, rejected the Brown Advancement Demand, stating that "The bylaw action does not sue you in your capacity as an officer or director of the company. Section 6.02 of the bylaws requires the proceeding subject to advancement to be brought "by /reason of the Indemnitee's position with the Corporation or any of its subsidiaries … at the request of the Corporation …." This provision does not, and was not intended to, cover shareholders for advancement. On January 27, 2019, Mr. Robert G. Brown sent a draft of his proposed Delaware litigation complaint in an email to Arthur Drogue, SGRP's Chairman, threatening to sue SGRP respecting the Brown Advancement Demand, which he repeated in an email to Mr. McCarthey on February 2, 2019. On March 21, 2020, Mr. Robert G. Brown repeated the Brown Advancement Demand and sent a slightly revised draft complaint that would purportedly change the contemplated litigation jurisdiction from Delaware to Massachusetts. No explanation was given for this change and SGRP believes that Mr. Robert G. Brown does not live or work in Massachusetts, but Mr. Robert G. Brown's brother, James S. Brown, is a Massachusetts lawyer and a candidate for election as a SGRP director at the April 23, 2020, special stockholder meeting at the unilateral direction of Mr. Robert G. Brown and related parties. No such complaint has been filed by Mr. Brown through April TBD, 2020, and SGRP continues to deny the Brown Advancement Demand. In addition, SGRP believes that the Delaware Court has exclusive jurisdiction pursuant to SGRP's 2019 Restated By-Laws and the Settlement. SBS Bankruptcy, Settlement and March 2020 Claim On November 23, 2018, SBS petitioned for bankruptcy protection under chapter 11 of the United States Bankruptcy Code in the U.S. District for Nevada (the " SBS Chapter 11 Case "). On March 18, 2019, the Company filed claims in the SBS Chapter 11 Case seeking reimbursement for $378,838 for SMF's funding of the Affinity Security Deposits and $12,963 for SMF's funding of the field payment checks that would have otherwise bounced, and $1,839,459 for indemnification of SGRP for its settlement (see below) of the Clothier class action case in California (" Clothier" ) and legal costs and an unspecified amount for indemnification of SGRP for the Hogan action (see below) and other to be discovered indemnified claims. On August 6, 2019, SGRP, and its subsidiaries SPAR Marketing Force, Inc. (" SMF "), a Nevada corporation, and SPAR Assembly & Installation, Inc., f/k/a SPAR National Assembly Services, Inc., a Nevada corporation, submitted to the U.S. District Court in Nevada (the " Bankruptcy Court ") their Compromise and Settlement Agreement, dated July 26, 2019 ( the " Settlement Agreement "), with SBS, a Nevada corporation formerly known as SPAR Marketing Services, Inc., debtor and debtor-in-possession, and SBS, LLC, a Nevada limited liability company. The Settlement Agreement was submitted in the SBS Chapter 11 Case. Pursuant to the Settlement Agreement, the Company settled its claims for (among other things) indemnification from SBS in the Clothier and Rodgers cases, and SBS released all receivable and other claims against the Company. See Note 10 to the Company's Consolidated Financial Statements – Related Party Transactions – SBS Bankruptcy, Settlement, and March 2020 Claim , below. On August 6, 2019, the Bankruptcy Court approved the Settlement Agreement and the SBS reorganization pursuant to SBS' First Amended Chapter 11 Plan of Reorganization, as amended by the Settlement Agreement (the " Plan of Reorganization "). Pursuant to its Plan of Reorganization, SBS also settled its potential liability in the Clothier and Rodgers cases, but Robert G. Brown and William H. Bartels were not released from Clothier, any related case or Rodgers. On March 6, 2020, Robert G. Brown demanded payment in full of $1,707,374 to SBS from SMF and SGRP pursuant to the Settlement Agreement. The Settlement Agreement includes a specific carve out clause for the payment of specific fees for services provided by SBS to SMF. The clause required a special review, by a third party prominent auditing firm, as verification that SMF actually made those payments to SBS. The report has been completed and properly supports the Company’s position that all such fees were paid to SBS (the " March 2020 Claim "). The Company disagrees that such amount is owed. The Company believes that the robust and comprehensive mutual releases in the SBS Settlement Agreement provide valuable relief from potential future claims and litigation by SBS respecting the Company's past involvement with SBS, including the March 2020 Claim. However, Robert G. Brown, president, director and indirect owner of SBS, since and notwithstanding the Court's approval of the SBS Settlement Agreement, has continued to allege that the claims and amounts that were fully released pursuant to the SBS Settlement Agreement and approved by the bankruptcy court are due to SBS from the Company, and the Company strongly disagrees. Since all such SBS claims have been completely released by SBS (with Mr. Brown's approval), the Company owes nothing and will not accrue anything respecting Mr. Brown's renewed claims. At SGRP’s March 2020 Board meeting, Mr. William H. Bartels was requested by an independent director to compile a list of claims that he and Mr. Brown believe are owed by the Company. On March 17, 2020, that list was given to the Audit Committee Chairman and included additional claims, net of an anticipated reduction, totaling approximately $1.3 million, bring their total claims to approximately $3 million. The March 2020 Claim includes estimates for the legal defenses of Robert G. Brown and William H. Bartels in California (" PAGA ") and Texas (" Rodgers ") in cases that do not involve and never included the Company and for which the Company believes it has no liability. The March 2020 Claim also includes defense expenses for SBS' Clothier case, which expenses SBS settled for a highly discounted amount in its bankruptcy reorganization but now requests the Company to pay in full. SBS in its bankruptcy reorganization settled its potential liability in the Rodgers and Clothier cases has, and since July 2019 had, no more defense expenses in those cases. SGRP settled Clothier separately and has never been included in Rodgers. However, the alleged willful misclassification by SBS of its ICs after the Clothier misclassification determination is the basis for the PAGA lawsuit against Brown and Bartels. Mr. Bartels' list also includes payments of $500,000 per year to Robert G. Brown for extended retirement and advisory fees, although the Company has never proposed, committed or agreed to them and on several occasions specifically rejected Mr. Brown's proposals in various forms for them. Infotech Litigation and Settlement On September 19, 2018, SGRP was served with a Summons and Complaint by SPAR InfoTech, Inc. (" Infotech "), an affiliate of SGRP that is owned principally by Robert G. Brown ( one of the Majority Stockholders) as plaintiff commencing a case against SGRP (the " Infotech Action "). The Infotech Action sought payment from SGRP of approximately $190,000 for alleged lost tax benefits and other expenses that it claims to have incurred in connection with SGRP's acquisition of its Brazilian subsidiary and that were previously denied on multiple occasions by both management and SGRP's Audit Committee (whose approval was required because Infotech is a related party). In 2016, SGRP acquired SPAR Brasil Serviços de Merchandising e Tecnologia S.A. (" SPAR BSMT "), its Brazilian subsidiary, with the assistance of Robert G. Brown (while he was still Chairman and an officer and director of SGRP) and his nephew, Peter W. Brown, who became an indirect 10% owner of SPAR BSMT, and later became a director of SGRP on May 3, 2018. Robert G. Brown used his private company, Infotech and undisclosed foreign companies to structure the acquisition for SGRP. Robert G. Brown incurred his alleged expenses associated with the transaction through Infotech, including salary allocations for unauthorized personnel and claims for his "lost tax breaks". Robert G. Brown submitted his unauthorized and unsubstantiated "expenses" to SGRP, and SGRP's Audit Committee allowed approximately $50,000 of them (which was paid by the Company) and disallowed approximately $150,000 of them. His claim increased to over $190,000 in the Infotech Action. The Company vigorously denied owing any of those amounts. In 2018, Infotech also threatened to sue the Company in Romania for approximately $900,000 for programming services allegedly owed to the Company's former Romanian subsidiary (sold at book value to Infotech in 2013 ) and not provided to Infotech (the " Romanian Claim "). Infotech gave a draft complaint to the Company in 2018. The Company also vigorously denied owing any of those obligations or amounts. In order to avoid the expenses of protracted litigation, SGRP's Management and the Audit Committee agreed that it would be in the best interest of all stockholders to reach a reasonable settlement of both the Infotech Action and the Romanian Claim for installment payments in reasonable amounts and mutual releases of all other related claims. Management had offed $225,000 to settle both, but at the urging of the Board and assurances of several Board members that it would help them persuade Robert G. Brown to settle, management agreed to increase the settlement offer to a total of $275,000. After extensive negotiation between the Company and Infotech, Robert G. Brown accepted the $275,000 offer and the parties entered into the Confidential Settlement Agreement and Mutual Release on October 8, 2019 ( the " Infotech Settlement Agreement "), which was approved and ordered by the Court on October 30, 2019, and the Infotech Action was discontinued (dismissed) with prejudice. The Infotech Settlement Agreement requires the Company to make payments totaling $275,000 in four installments: (i) $75,000 following Court approval (which Payment has already been made); (ii) $75,000 within 30 days following discontinuance of the Infotech Action (which was discontinued on October 30, 2019); ( iii) $75,000 within 60 days following discontinuance of the Infotech Action; and (iv) $50,000 within 90 days following discontinuance of the Infotech Action. The Company paid the first four installments and has made an appropriate accrual for the final installment as of December 31, 2019. In January 2020, the Company made the final payment to Infotech. The Company believes that the robust and comprehensive mutual releases in the Infotech Settlement Agreement provide valuable relief from potential future claims and litigation by Infotech respecting the Company's past involvement with Infotech in the Brazilian and Romanian transactions. SBS Field Specialist Litigation The Company's merchandising, audit, assembly and other services for its domestic clients are performed by field merchandising, auditing, assembly and other field personnel (each a " Field Specialist ") furnished by others and substantially all of whose services were provided to the Company prior to August 2018 by SBS, the Company's affiliate, SBS is not a subsidiary or in any way under the control of SGRP, SBS is not consolidated in the Company's financial statements, SGRP did not manage, direct or control SBS, and SGRP did not participate in or control the defense by SBS of any litigation against it. The Company terminated its relationship with SBS and received no services from SBS after July 27, 2018. For affiliation, termination, contractual details and payment amounts, see Note 10 to the Company's Consolidated Financial Statements - Related Party Transactions - Domestic Related Party Services , above. The appropriateness of SBS' treatment of Field Specialists as independent contractors had been periodically subject to legal challenge (both currently and historically) by various states and others. SBS' expenses of defending those challenges and other proceedings generally were, through but not after the termination of the SBS services, reimbursed by the Company after and to the extent the Company determined (on a case by case basis) that those defense expenses were costs of providing services to the Company. The Company settled its potential liability (as a current or former party) under two class action lawsuits against SBS, namely Clothier and Hogan. SBS was separately dismissed from the Hogan class action prior to the Company's settlement. SBS settled with Clothier and Rodgers in the SBS Bankruptcy, but Robert G. Brown and William H. Bartels were not released from Clothier, any related case or Rodgers (see above). The Company has never been a party to the Rodgers case. Any claim made and proven by Robert G. Brown, William H. Bartels, SBS, SAS, any other related party or any third party that the Company is somehow liable (through indemnification or otherwise) for any judgment or similar amount imposed against Mr. Brown, Mr. Bartels, SBS or SAS or any other related party, in each case in whole or in part, could have a material adverse effect on the Company or its performance or condition (including its 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), whether actual or as planned, intended, anticipated, estimated or otherwise expected. SBS Clothier Litigation Melissa Clothier was engaged by SBS (then known as SPAR Marketing Services, Inc.) and provided services pursuant to the terms of an "Independent Merchandiser Agreement" with SBS (prepared solely by SBS) acknowledging her engagement as an independent contractor. On June 30, 2014, Ms. Clothier filed suit against SBS and the Company styled Case No. RG12 639317, in the Superior Court in Alameda County, California (the " Clothier Case "), in which Ms. Clothier asserted claims on behalf of herself and a putative class of similarly situated merchandisers in California who are or were classified by SBS as independent contractors at any time between July 16, 2008, and June 30, 2014. Ms. Clothier alleged that she and other class members were misclassified by SBS as independent contractors (instead of as employees) and that, as a result of this misclassification, the defendants improperly underpaid them in violation of various California minimum wage and overtime laws. The Company was originally a defendant in the Clothier Case but was subsequently dismissed from the action without prejudice (meaning it could have joined back into the case). The court ordered that the case be heard in two phases. Phase one was limited to the determination of whether members of the class were misclassified as independent contractors. After hearing evidence, receiving post-trial briefings and considering the issues, the Court issued its Statement of Decision on September 9, 2016, finding that the class members had been misclassified by SBS as independent contractors rather than employees (the " Clothier Misclassification Determination "). The plaintiffs and SBS then moved into phase two to determine damages (if any), which has included discovery as to the measure of damages in this case. Facing significant potential damages in the Clothier Case, SGRP chose, and on June 7, 2018, entered into mediation with the plaintiffs and plaintiff's counsel in the Clothier Case to try to settle any potential future liability for any possible judgment against SGRP in that case. SGRP asked SBS to participate financially and provide its knowledge in that mediation, but SBS and its stockholders wanted SGRP to bear the full cost of any settlement and on several occasions they declined or failed to participate in that mediation. SGRP disagreed, insisting on the Majority Stockholders' and SBS' economic participation. After extensive discussions, SGRP reached a settlement and entered into a memorandum of settlement agreement, subject to the final court approval (the " Clothier Settlement "). Final approval was granted on September 20, 2019. and the Company was released by plaintiff and the settlement class from all other liability under the Clothier Case. The Company recorded a $1.3 million charge for the Clothier Settlement during 2018, when the agreement in the Clothier Settlement was reached. Pursuant to the Clothier Settlement SGRP will pay a maximum settlement amount of $1.3 million, payable in four equal annual installments that commenced with the first payment of $325,000 in December 2019. The $975,000 balance was accrued as of December 31, 2019. Since SGRP has no further involvement in the Clothier Case, SGRP stopped paying (as of June 7, 2018) for SBS' legal expenses (defense and appeal) in the Clothier Case and notified SBS. Defendants continue to demand that those expenses be reimbursed by SGRP. SBS did not participate in the Clothier Settlement and was not released. Rather than proceed to the damage portion of the trial respecting trial the Clothier Misclassification Determination, SBS filed for bankruptcy protection. See Note 6 to the Company's Consolidated Financial Statements - Commitments and Contingencies -- Legal Matters -- SBS Bankruptcy, Settlement and March 2020 Claim and SAS Settlement Discussions and Arbitration , above. SBS and SGRP Hogan Litigation Paradise Hogan was engaged by and provided services to SBS as an independent contractor pursuant to the terms of an "Independent Contractor Master Agreement" with SBS (prepared solely by SBS) acknowledging his engagement as an independent contractor. On January 6, 2017, Hogan filed suit against SBS and SGRP (and part of the Company), styled Civil Action No. 1:17 -cv- 10024 -LTS, in the U.S. District Court for District of Massachusetts. Hogan initially asserted claims on behalf of himself and an alleged nationwide class of similarly situated individuals who provided services to SBS and SGRP as independent contractors. Hogan alleged that he and other alleged class members were misclassified by SBS as independent contractors (instead of as employees), and as a result of this purported misclassification, Hogan asserted claims on behalf of himself and the alleged Massachusetts class members under the Massachusetts Wage Act and Minimum Wage Law for failure to pay overtime and minimum wages, as well as state law claims for breach of contract, unjust enrichment, quantum meruit, and breach of the covenant of good faith and fair dealing. In addition, Hogan asserted claims on behalf of himself and the nationwide class for violation of the Fair Labor Standards Act's overtime and minimum wage provisions. On March 28, 2017, SGRP moved to refer Hogan's claim to arbitration pursuant to his agreement, to dismiss or stay Hogan's case pending arbitration, and to dismiss Hogan's case for failure to state a specific claim upon which relief could be granted. On March 12, 2018, the Court denied the Motion to Compel Arbitration as to SGRP because as drafted by SBS, the arbitration clause did not reference or protect SGRP according to the Court. However, the Court eventually granted SBS the right to arbitrate without SGRP. SGRP appealed to the First Circuit contesting the District Court's decision that the arbitration clause (as written by SBS) did not protect SGRP. On January 25, 2019, the First Circuit issued a judgment affirming the District Court's decision that the arbitration clause (as written by SBS) did not protect SGRP and remanding the case back to the District Court for further proceedings. As a result, SGRP would have been required to go to trial without SBS. Facing lengthy and costly litigation and significant potential damages in the Hogan Case, on March 27, 2019, SGRP entered into mediation with the plaintiffs and plaintiff's counsel in the Hogan Case to try to settle any potential future liability for any possible judgment against SGRP in that case. SBS and its stockholders were no longer involved in that case and so were not involved in that mediation. After extensive discussions, SGRP reached a settlement and entered into a memorandum of settlement agreement (the " Hogan Settlement "), which was approved by the court and became final in November 2019, and the Company was released by plaintiff and the settlement class from all other liability under the Hogan Case. Pursuant to the Hogan Settlement, SGRP paid a maximum settlement amount of $250,000 (in three installments), which payments commenced in December 2019 with the first payment of $150,000. The balance of $100,000 was accrued as of December 31, 2019 with $50,000 paid in March 2020 and the remaining $50,000 payable in June 2020.

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Note 5 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]

	Year Ended December 31,
	2019		2018
Domestic	$	2,207	$	(2,802	)
Foreign		7,204		5,842
Total:	$	9,411	$	3,040

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

	Year Ended December 31,
	2019			2018
Current:
Federal	$	357		$	(155	)
Foreign		2,397			1,501
State		139			158

Deferred:
Federal		691			(54	)
Foreign		(138	)		147
State		132			(195	)
Net expense	$	3,578		$	1,402

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

	Year Ended December 31,
	2019			Rate			2018			Rate
Provision for income taxes at federal statutory rate	$	1,976			21.0	%	$	638			21.0	%
State income taxes, net of federal benefit		214			2.3	%		(73	)		-2.4	%
Permanent differences		251			2.6	%		(60	)		-2.0	%
Foreign tax rate differential		717			7.6	%		304			10.0	%
GILTI tax		527			5.6	%		439			14.4	%
Other		(107	)		-1.1	%		154			5.5	%
Net expense	$	3,578			38.0	%	$	1,402			46.5	%

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

Deferred taxes consist of the following (in thousands):	December 31,
	2019			2018
Deferred tax assets:
Net operating loss carry forwards	$	717		$	1,357
Federal Research and Development Credit		240			240
Deferred revenue		43			109
Accrued payroll		88			73
Allowance for doubtful accounts and other receivable		18			36
Share-based compensation expense		524			545
Foreign subsidiaries		932			733
Depreciation		573			396
Right To Use Assets		1,730			–
Other		485			439
Valuation allowance		(353	)		(292	)
Total deferred tax assets		4,997			3,636

Deferred tax liabilities:
Goodwill & Intangible assets of subsidiaries		879			589
Capitalized software development costs		505			479
Right To Use Liabilities		1,730			–
Total deferred tax liabilities		3,114			1,068
Net deferred taxes	$	1,883		$	2,568

Summary of Income Tax Contingencies [Table Text Block]

	Year Ended December 31,
	2019			2018
Beginning balance	$	101		$	116
Removal for tax provisions of prior years		(93	)		(15	)
Ending balance	$	8		$	101

Schedule Of Tax Reserves [Table Text Block]

	Taxes		Interest		Penalty		Total Tax Liability
Domestic
State	$	8	$	3	$	1	$	12
Federal		–		–		–		–
International		–		–		–		–
Total reserve	$	8	$	3	$	1	$	12

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Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2019

Accounting Policies [Abstract]

Consolidation, Policy [Policy Text Block]

Principles of Consolidation

The Company consolidates its

100%

owned subsidiaries and all of its

51%

owned joint venture subsidiaries in accordance with the provisions required by the Consolidation Topic

810

of the Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC"). All significant intercompany accounts and transactions have been eliminated.

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

Accounting for Joint Venture

Subsidiarie

For the Company's less than wholly owned subsidiaries, the Company

first

analyzes to determine if a joint venture subsidiary is a variable interest entity (a "VIE") in accordance with ASC

810

Based on the Company's analysis for each of its

51%

49%

not

redeemable by the equity holders and are presented as part of permanent equity. Income and losses are allocated to the non-controlling interest holder based on its economic ownership percentage.

Use of Estimates, Policy [Policy Text Block]

Use of Estimates

Cash and Cash Equivalents, Policy [Policy Text Block]

Cash Equivalents

The Company considers all highly liquid short-term investments with original maturities of

three

months or less at the time of acquisition to be cash equivalents. Cash equivalents are stated at cost, which approximates fair value.

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

Concentration of Credit Risk

The Company maintains cash balances with high quality financial institutions and periodically evaluates the creditworthiness of such institutions and believes that the Company is

not

exposed to significant credit risk.

Revenue [Policy Text Block]

Revenue Recognition

The Company records revenue from contracts with its customers through the execution of a Master Service Agreement ("

MSA

") that are effectuated through individual Statements of Work ("

SOW

" and with the applicable MSA collectively a "

Contract

five

All of the Company's Contracts with customers have a duration of

one

year or less, with over

90%

being completed in less than

Receivable [Policy Text Block]

Unbilled Accounts Receivable

Unbilled accounts receivable represent services performed but

not

billed and are included as accounts receivable.

Doubtful Accounts and Credit Risks

$438,000

and

$533,000

December 31, 2019

, and

2018

, respectively. Bad debt expense was

$83,000

and

$196,000

for the years ended

December 31, 2019

and

2018

, respectively.

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

Property and Equipment and Depreciation

Property and equipment, including leasehold improvements, are stated at cost. Depreciation is calculated on a straight-line basis over estimated useful lives of the related assets, which range from

three

seven

December 31, 2019

and

2018

(including amortization of capitalized software as described below) was

$1.7

million and

$1.5

million respectively.

Internal Use Software, Policy [Policy Text Block]

Internal Use Software Development Costs

not

three

years on a straight-line basis.

The Company capitalized

$1.3

million of costs related to software developed for internal use in both

2019

and

2018

, and recognized approximately

$1.3

and

$1.2

million of amortization of capitalized software for the years ended

December 31, 2019

and

2018

, respectively.

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

Impairment of

Long-Lived

Assets

may

not

may

have to record an impairment to reduce the net book value of such individual asset.

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

Goodwill

may

Goodwill is subject to annual impairment tests and interim impairment tests if impairment indicators are present. The impairment tests require the Company to

first

assess qualitative factors to determine whether it is necessary to perform a

two

-step quantitative goodwill impairment test. The Company is

not

required to calculate the fair value of a reporting unit unless it determines, based on a qualitative assessment, that it is more likely than

not

that its fair value is less than its carrying amount. If the qualitative assessment indicates a potential impairment, the Company performs the

two

step quantitative impairment test. Step

one

of the

two

-step quantitative goodwill impairment test was only considered necessary for

one

of the domestic reporting units, as of

December 31, 2019

and

2018

. Based on the results of this test,

impairment loss was recognized.

Share-based Payment Arrangement [Policy Text Block]

Accounting for Share Based Compensation

December 31, 2019

and

2018

was

$235,000

and

$221,000,

respectively.

Fair Value Measurement, Policy [Policy Text Block]

Fair Value Measurements

three

-tiered approach. Fair value measurements are classified and disclosed in

one

of the following

three

categories:

●

Level

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

●

Level

– 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

– Prices or valuation techniques where little or

market data is available that requires inputs significant to the fair value measurement and unobservable.

) at

December 31, 2019

and

2018

. The carrying value of the Company's long-term debt with variable interest rates approximates fair value based on instruments with similar terms (Level

Income Tax, Policy [Policy Text Block]

Accounting for Income Taxes

not

be realized.

The calculation of income taxes involves dealing with uncertainties in the application of complex tax regulations. The Company recognizes liabilities for uncertain tax positions based on a

two

-step process. The

first

step involves evaluating the tax position for recognition by determining if the weight of available evidence indicates that it is more likely than

not

that the position will be sustained on audit, including resolution of related appeals or litigation processes, if any. The

second

step involves estimating and measuring the tax benefit as the largest amount that is more than

50%

not

The Tax Cuts and Jobs Act ("the Tax Act") signed into law a comprehensive U.S. tax reform package that, effective

January 1, 2018,

among other things, lowered the corporate income tax rate from

35%

21%

and moved the country towards a territorial tax system with a

one

-time mandatory tax on previously deferred foreign earnings of foreign subsidiaries. See Note

to the Company's Consolidated Financial Statements –

Income Taxes

, below, for further information on the tax impacts of the Tax Act.

Earnings Per Share, Policy [Policy Text Block]

Net Income Per Share

Foreign Currency Transactions and Translations Policy [Policy Text Block]

Translation of Foreign Currencies

New Accounting Pronouncements, Policy [Policy Text Block]

New

Accounting Pronouncements

December 2019,

the FASB issued ASU

2019

simplifying various aspects related to the accounting for income taxes. The guidance removes exceptions to the general principles in Topic

740

December 15, 2020,

August 2018,

the FASB issued ASU

2018

which eliminates, adds and modifies certain fair value measurement disclosures. The ASU is effective for annual reporting periods beginning after

December 15, 2019,

including interim reporting periods within those annual periods, with early adoption permitted. The Company does

not

expect the adoption of this standard to have a material impact to the consolidated financial statements.

February 2018,

the FASB issued ASU

2018

allowing reclassification from accumulated other comprehensive income (loss) to retained earnings for the income tax effects resulting from the Act enacted by the U.S. federal government in

December 2017.

2018

relates only to the reclassification of the income tax effects of the Act and does

not

December 15, 2018.

not

have a material impact on our consolidated financial statements and related disclosures.

May 2017,

the FASB issued ASU

2017

not

change the accounting for modifications. The ASU was effective prospectively for reporting periods beginning after

December 15, 2017,

with early adoption permitted, including adoption in any interim period for which financial statements have

not

yet been issued. The adoption of this ASU did

not

have an impact on the Company's consolidated financial statements.

January 2017,

the FASB issued ASU

2017

simplifying the accounting for goodwill impairment for all entities. The new guidance eliminates the requirement to calculate the implied fair value of goodwill (Step

of the current

two

-step goodwill impairment test under ASC

350

). Instead, entities will record an impairment charge based on the excess of a reporting unit’s carrying amount over its fair value (Step

of the current

two

-step goodwill impairment test). The ASU is effective prospectively for reporting periods beginning after

December 15, 2019,

with early adoption permitted for annual and interim goodwill impairment testing dates after

January 1, 2017.

The Company does

not

expect the adoption to have a material impact on the goodwill impairment testing process or the consolidated financial statements.

June 2016,

the FASB issued ASU

No.

2016

13,

“Financial Instruments (Topic

326

) Credit Losses”. Topic

326

changes the impairment model for most financial assets and certain other instruments. Under the new standard, entities holding financial assets and net investment in leases that are

not

326

is effective as of

January 1, 2020,

although in

November 2019,

the FASB delayed the effective date until fiscal years beginning after

December 15, 2022

for Security Exchange Commission ("SEC") filers eligible to be smaller reporting companies under the SEC’s definition, as well as private companies and

not

-for-profit entities. The Company qualifies as a smaller reporting company under the SEC’s definition. Early adoption is permitted. The Company is currently evaluating the impact of Topic

326

on its consolidated balance sheets, statements of operations, statements of cash flows and related disclosures.

February 2016,

the FASB issued ASU

2016

amending the existing accounting standards for lease accounting and requiring lessees to recognize lease assets and lease liabilities for all leases with lease terms of more than

January 1, 2019.

See Leases Obligations footnote

for the impact on the consolidated financial statements.

XML 72 R20.htm IDEA: XBRL DOCUMENT

Note 14 - Net Income Per Share

12 Months Ended

Dec. 31, 2019

Earnings Per Share [Text Block]

14.

Net Income Per Share

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

	Year Ended December 31,
	2019		2018
Numerator:
Net income (loss) attributable to SPAR Group, Inc.	$	2,419	$	(1,551	)

Denominator:
Shares used in basic net income per share calculation		20,916		20,684
Effect of diluted securities:
Stock options and unvested restricted shares		241		–
Shares used in diluted net income per share calculations		21,157		20,684

Basic net income (loss) per common share:		$0.12		$ (0.07)
Diluted net income (loss) per common share:		$0.11		$ (0.07)

XML 73 R66.htm IDEA: XBRL DOCUMENT

Note 12 - Segment Information (Details Textual) $ in Thousands	12 Months Ended
	Dec. 31, 2019 USD ($)	Dec. 31, 2018 USD ($)
Number of Reportable Segments	2
Revenue from Contract with Customer, Including Assessed Tax	$ 252,876	$ 229,191
Intersegment Eliminations [Member]
Revenue from Contract with Customer, Including Assessed Tax	$ 0	$ 0

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

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XML 74 R62.htm IDEA: XBRL DOCUMENT

Note 11 - Stock Based Compensation and Other Plans (Details Textual) - USD ($)			12 Months Ended		24 Months Ended	144 Months Ended
	May 02, 2018	Aug. 08, 2002	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2019	Dec. 31, 2017
Share-based Payment Arrangement, Expense			$ 235,000	$ 221,000
The 2018 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)					600,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number, Ending Balance (in shares)			555,000		555,000	555,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in shares)			0		0	0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Grant Date Intrinsic Value (in dollars per share)			$ 0.27
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value			$ 0	0
The 2018 Plan [Member] \| Share-based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)	4 years
Share-based Payment Arrangement, Expense			90,000	31,000
Share-based Payment Arrangement, Expense, Tax Benefit			22,000	$ 8,000
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total			$ 122,000		$ 122,000	$ 122,000
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)			2 years
The 2018 Plan [Member] \| Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number, Ending Balance (in shares)				10,000			20,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)	4 years
Share-based Payment Arrangement, Expense			$ 4,000	$ 20,000
Share-based Payment Arrangement, Expense, Tax Benefit			1,000	5,000
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total			0		$ 0	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value			$ 7,000	12,000
The 2018 Plan [Member] \| Restricted Stock [Member] \| Share-based Compensation, Annual [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	25.00%
The 2008 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)						3,044,927
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Grant Date Intrinsic Value (in dollars per share)			$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value			$ 258,000	274,000
The 2008 Plan [Member] \| Share-based Payment Arrangement, Option [Member]
Share-based Payment Arrangement, Expense			139,000	155,000
Share-based Payment Arrangement, Expense, Tax Benefit			35,000	$ 38,000
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total			$ 182,000		$ 182,000	$ 182,000
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)			2 years
The 2008 Plan [Member] \| Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)				0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number, Ending Balance (in shares)				1,000			68,400
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)	4 years
Share-based Payment Arrangement, Expense			$ 1,200	$ 15,000
Share-based Payment Arrangement, Expense, Tax Benefit			0	4,000
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total			0		$ 0	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value			$ 1,000	$ 23,000
The 2008 Plan [Member] \| Restricted Stock [Member] \| Share-based Compensation, Annual [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	25.00%
ESP Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award Purchase Price of Common Stock Discount Rate		15.00%
CSP Plan [Member]
Affiliate Purchase Price of Common Stock Percent		15.00%

XML 75 R41.htm IDEA: XBRL DOCUMENT

Note 3 - Supplemental Balance Sheet Information (in Thousands) - Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Property and equipment	$ 20,238	$ 20,991
Less accumulated depreciation and amortization	(17,390)	(18,041)
Property and equipment, net	2,848	2,950
Equipment [Member]
Property and equipment	4,062	6,249
Furniture and Fixtures [Member]
Property and equipment	2,319	2,254
Leaseholds and Leasehold Improvements [Member]
Property and equipment	308	278
Software Development [Member]
Property and equipment	$ 13,549	$ 12,210

XML 76 R45.htm IDEA: XBRL DOCUMENT

Note 3 - Supplemental Balance Sheet Information (in Thousands) - Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Taxes payable	$ 2,788	$ 2,961
Accrued salaries and wages	9,248	6,503
Accrued accounting and legal expenses	1,944	3,777
Uncertain tax position reserves		101
Litigation settlement	1,200	1,300
Accrued third party labor	2,010	737
Other	1,358	2,789
Accrued expenses and other current liabilities	$ 18,548	$ 18,168

XML 77 R49.htm IDEA: XBRL DOCUMENT

Note 5 - Income Taxes (Details Textual) - USD ($)	12 Months Ended
Note 5 - Income Taxes (Details Textual) - USD ($)	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 1999
Income Tax Expense (Benefit), Continuing Operations, Global Intangible Low-taxed Income	$ 500,000	$ 400,000
Operating Loss Carryforwards, Total	3,250,000
Operating Loss Carryforwards, Not Subject to Expiration	670,000
Operating Loss Carryforwards, Unused		300,000
Operating Loss Carryforwards, Write-off		84,000
Deferred Tax Assets, Net, Total	$ 1,883,000	$ 2,568,000
Open Tax Year	2014 2015 2016 2017 2018 2019
Second Subsidiary Acquired March 2010 [Member]
Operating Loss Carryforwards, Total			$ 300,000

XML 78 R25.htm IDEA: XBRL DOCUMENT

Note 1 - Business and Organization (Tables)

12 Months Ended

Dec. 31, 2019

Equity Ownership Of Subsidiaries [Table Text Block]

Primary Territory	Date Established	SGRP Percentage Ownership	Principal Office Location
Domestic
United States of America	1979	100%	White Plains, New York
National Merchandising Services, LLC	2012	51%	Fayetteville, Georgia
Resource Plus of North Florida, Inc.	2018	51%	Jacksonville, Florida
International
Japan	May 2001	100%	Tokyo, Japan
Canada	June 2003	100%	Vaughan, Ontario, Canada
South Africa	April 2004	51%	Durban, South Africa
India	April 2004	51%	New Delhi, India
Australia	April 2006	51%	Melbourne, Australia
China	March 2010	51%	Shanghai, China
Mexico	August 2011	51%	Mexico City, Mexico
Turkey	November 2011	51%	Istanbul, Turkey
Brazil	September 2016	51%	Sao Paulo, Brazil

XML 79 R21.htm IDEA: XBRL DOCUMENT

Note 15 - Lease Obligations

12 Months Ended

Dec. 31, 2019

Lessee, Operating Leases [Text Block]

15.

Lease Obligations

The Company is a lessee under certain operating leases for office space and equipment. Prior to adopting ASC

842,

SPAR followed the lease accounting guidance as issued in ASC

840.

Under ASC

840,

SPAR classified its leases as operating or capital leases based on evaluation of certain criteria of the lease agreement. For leases that contained rent escalations or rent holidays, ASC

840

requires that total rent expense during the lease term be recorded on a straight-line basis over the term of the lease and record the difference between the rents paid and the straight-line rent expense as deferred rent on the balance sheet. Any tenant improvement allowances received from the lessor would also be recorded as a reduction to rent expense over the term of the lease.

ASC

842

requires lessees to recognize leases on the balance sheet as a lease liability with a corresponding ROU, subject to certain permitted accounting policy elections.

Under ASC

842,

SPAR determines, at the inception of the contract, whether the contract is or contains a lease based on whether the contract provides SPAR the right to control the use of a physically distinct asset or substantially all of the capacity of an asset.

Many of SPAR's equipment leases are short-term or cancellable with notice. SPAR’s office space leases have remaining lease terms between

one

and approximately

eleven

years, many of which include

one

or more options to extend the term for periods thereafter. Certain leases contain options to terminate the lease early, which

may

include a penalty for exercising the option. Many of the termination options require notice within a specified period, after which the option is

longer available to SPAR if

not

exercised. The extension options and termination options

may

be exercised at SPAR’s sole discretion. SPAR does

not

consider in the measurement of ROU assets and lease liabilities an option to extend or terminate a lease if SPAR is

not

reasonably certain to exercise the option. As of

December 31, 2019,

SPAR has

not

included any options to extend or terminate a lease in its measurement of ROU assets or lease liabilities.

The reported results for

2019

reflect the application of ASC

842

guidance, whereas comparative periods and their respective disclosures prior to the adoption of ASC

842

are presented using the legacy guidance of ASC

840.

As a result of adopting the new standard, SPAR recognized ROU assets and liability of

$5.7

million. There was

adjustment to deferred taxes as a result of SPAR’s adoption of ASC

842.

The adoption of ASC

842

did

not

have a material impact on SPAR’s results of operations or cash flows, nor did it have an impact on any of SPAR's existing debt covenants.

Certain of SPAR’s leases include covenants that oblige SPAR, at its sole expense, to repair and maintain the leased asset periodically during the lease term. SPAR is

not

a party to any leases that contain residual value guarantees nor is SPAR a party to any leases that provide an option to purchase the underlying asset.

not

depend on an index or rate are expensed by SPAR as they are incurred and are

not

included in the measurement of the lease liability.

SPAR measures its lease liability for each leased asset as the present value of lease payments, as defined in ASC

842,

allocated to the lease component, discounted using an incremental borrowing rate specific to the underlying asset. SPAR's ROU assets are equal to the lease liability, SPAR estimates its incremental borrowing rate based on the interest rate SPAR would incur to borrow an amount equal to the lease payments on a collateralized basis over a similar term in a similar economic environment.

The components of SPAR's lease expenses for the

twelve

months ended

December 31, 2019,

which are included in the consolidated income statement, are as follows (in thousands):

		Twelve Months Ended
Lease Costs	Classification	December 31, 2019
Operating lease cost	Selling, General and Administrative Expense	$	2,030
Short-term lease cost	Selling, General and Administrative Expense		85
Variable costs	Selling, General and Administrative Expense		290
Total lease cost		$	2,405

Supplemental cash flow information related to SPAR’s leases for

twelve

months ended

December 31, 2019

is as follows (in thousands):

	Twelve Months Ended
	December 31, 2019
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows from operating leases	$	1,980

Right-of-use assets obtained in exchange for lease obligations
Operating leases	$	6,928

(a) Amounts for the

twelve

months ended

December 31, 2019

include the transition adjustment for the adoption of ASU

2016

02.

Leases		December 31, 2019
Assets:
Operating lease right-of-use assets		4,948
Liabilities:
Current portion of operating lease liabilities		2,828
Non-current portion of operating lease liabilities		2,120
Total operating lease liabilities		4,948

Weighted average remaining lease term - operating leases (in years)		5.9
Weighted average discount rate - operating leases		8.9%

December 31, 2019,

SPAR had the following maturities of lease liabilities related to office space and equipment, all of which are under non-cancellable operating leases (in thousands):

For the Year Ended December 31,	Amount
2020		3,052
2021		1,062
2022		1,106
2023		26
Total future operating lease liability		5,246
Less: amount representing interest		298
Present value of operating lease liabilities		4,948

As Previously disclosed in the Company's Annual Report on Form

-K/A for the year ended

December 31, 2018

and under the previous lease accounting standard, ASC

840,

Leases, the following table summarizes the future minimum lease payments due under operating leases as of

December 31, 2018

(in thousands):

Year	Amount
2019	$	1,946
2020		1,428
2021		945
2022		682
2023		340
Total	$	5,341

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Note 10 - Related Party Transactions (Tables)

12 Months Ended

Dec. 31, 2019