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Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($)
$ in Thousands
Jun. 30, 2023
Dec. 31, 2022
Assets    
Cash and cash equivalents $ 10,916 $ 9,345
Accounts receivable, net 63,018 63,714
Prepaid expenses and other current assets 4,779 7,861
Total current assets 78,713 80,920
Property and equipment, net 3,172 3,261
Operating lease right-of-use assets 1,856 969
Goodwill 1,715 1,708
Intangible assets, net 1,501 2,040
Deferred income taxes, net 4,100 3,766
Other assets 2,019 1,934
Total assets 93,076 94,598
Liabilities and stockholders' equity    
Accrued expenses and other current liabilities 19,965 20,261
Customer incentives and deposits 2,327 2,399
Lines of credit and short-term loans 15,906 17,980
Current portion of operating lease liabilities 877 363
Total current liabilities 51,488 54,555
Operating lease liabilities, net of current portion 978 606
Long-term debt 1,033 1,376
Total liabilities 53,499 56,537
Commitments and contingencies – See Note 4
Stockholders' equity:    
Common stock, $0.01 par value per share: 47,000,000 shares authorized as of June 30, 2023 and December 31, 2022; 23,438,224 and 23,059,138 shares issued as of June 30, 2023 and December 31, 2022, respectively; 23,232,739 shares and 22,853,653 shares outstanding as of June 30, 2023 and December 31, 2022, respectively 233 229
Treasury stock, at cost, 205,485 shares and 205,485 shares as of June 30, 2023 and December 31, 2022, respectively (285) (285)
Additional paid-in capital 20,845 20,708
Accumulated other comprehensive loss (4,525) (4,941)
Retained earnings 8,212 6,707
Total stockholders' equity attributable to SPAR Group, Inc. 24,487 22,427
Non-controlling interest 15,090 15,634
Total stockholders’ equity 39,577 38,061
Total liabilities and stockholders’ equity 93,076 94,598
Series B Preferred Stock [Member]    
Stockholders' equity:    
Preferred stock (7) (9)
Nonrelated Parties [Member]    
Liabilities and stockholders' equity    
Accounts payable 9,334 10,588
Related Parties [Member]    
Liabilities and stockholders' equity    
Accounts payable $ 3,079 $ 2,964