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Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($)
$ in Thousands
Sep. 30, 2023
Dec. 31, 2022
Assets    
Cash and cash equivalents $ 7,960 $ 9,345
Accounts receivable, net 65,650 63,714
Prepaid expenses and other current assets 6,163 7,861
Total current assets 79,773 80,920
Property and equipment, net 3,094 3,261
Operating lease right-of-use assets 2,023 969
Goodwill 1,712 1,708
Intangible assets, net 1,295 2,040
Deferred income taxes, net 3,859 3,766
Other assets 2,259 1,934
Total assets 94,015 94,598
Liabilities and stockholders' equity    
Accrued expenses and other current liabilities 16,674 20,261
Customer incentives and deposits 1,771 2,399
Lines of credit and short-term loans 19,323 17,980
Current portion of operating lease liabilities 946 363
Total current liabilities 52,246 54,555
Operating lease liabilities, net of current portion 1,077 606
Long-term debt 922 1,376
Total liabilities 54,245 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 September 30, 2023 and December 31, 2022; 23,446,444 and 23,059,138 shares issued as of September 30, 2023 and December 31, 2022, respectively; 23,240,959 shares and 22,853,653 shares outstanding as of September 30, 2023 and December 31, 2022, respectively 232 229
Treasury stock, at cost, 205,485 shares and 205,485 shares as of September 30, 2023 and December 31, 2022, respectively (285) (285)
Additional paid-in capital 20,928 20,708
Accumulated other comprehensive loss (4,871) (4,941)
Retained earnings 8,471 6,707
Total stockholders' equity attributable to SPAR Group, Inc. 24,482 22,427
Non-controlling interest 15,288 15,634
Total stockholders’ equity 39,770 38,061
Total liabilities and stockholders’ equity 94,015 94,598
Series B Preferred Stock [Member]    
Stockholders' equity:    
Preferred stock (7) (9)
Nonrelated Parties [Member]    
Liabilities and stockholders' equity    
Accounts payable 10,533 10,588
Related Parties [Member]    
Liabilities and stockholders' equity    
Accounts payable $ 2,999 $ 2,964