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Condensed Consolidated Balance Sheets (Unaudited) - USD ($)
$ in Thousands
Mar. 31, 2024
Dec. 31, 2023
Assets    
Cash and cash equivalents $ 16,629 $ 10,719
Accounts receivable, net 68,728 59,776
Prepaid expenses and other current assets 7,837 5,614
Total current assets 93,194 76,109
Property and equipment, net 2,643 2,871
Operating lease right-of-use assets 1,682 2,323
Goodwill 942 1,382
Intangible assets, net 865 1,180
Deferred income taxes 3,074 4,687
Other assets 2,131 1,729
Total assets 104,531 90,281
Accrued expenses and other current liabilities 20,060 15,274
Customer incentives and deposits 5,113 1,905
Lines of credit and short-term loans 15,159 17,530
Current portion of operating lease liabilities 522 1,163
Total current liabilities 55,023 48,565
Operating lease liabilities, net of current portion 1,160 1,160
Long-term debt 8,292 310
Total liabilities 64,475 50,035
Commitments and contingencies – See Note 4
Stockholders' equity:    
Common stock, $0.01 par value per share: 47,000,000 shares authorized as of March 31, 2024; 24,215,959 and 23,446,444 shares issued and outstanding as of March 31, 2024 and December 31, 2023, respectively 242 232
Treasury stock, at cost, 205,485 shares as of March 31, 2024 and December 31, 2023 (285) (285)
Additional paid-in capital 21,131 21,004
Accumulated other comprehensive loss (4,659) (3,341)
Retained earnings 16,524 10,609
Total stockholders' equity attributable to SPAR Group, Inc. 32,953 28,226
Non-controlling interest 7,103 12,020
Total stockholders’ equity 40,056 40,246
Total liabilities and stockholders’ equity 104,531 90,281
Series A Preferred Stock [Member]    
Stockholders' equity:    
Convertible preferred stock 0 0
Series B Preferred Stock [Member]    
Stockholders' equity:    
Convertible preferred stock 0 7
Nonrelated Parties [Member]    
Assets    
Accounts payable 11,001 9,488
Related Parties [Member]    
Assets    
Accounts payable $ 3,168 $ 3,205