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Document And Entity Information - USD ($)
12 Months Ended
Dec. 31, 2021
Mar. 16, 2022
Jun. 30, 2021
Document Information [Line Items]      
Entity Central Index Key 0001013706    
Entity Registrant Name Wilhelmina International, Inc.    
Amendment Flag true    
Current Fiscal Year End Date --12-31    
Document Fiscal Period Focus FY    
Document Fiscal Year Focus 2021    
Document Type 10-K/A    
Document Annual Report true    
Document Period End Date Dec. 31, 2021    
Document Transition Report false    
Entity File Number 001-36589    
Entity Incorporation, State or Country Code DE    
Entity Tax Identification Number 74-2781950    
Entity Address, Address Line One 5420 Lyndon B Johnson Freeway, Box #25    
Entity Address, City or Town Dallas    
Entity Address, State or Province TX    
Entity Address, Postal Zip Code 75240    
City Area Code 214    
Local Phone Number 661-7488    
Title of 12(b) Security Common Stock, $0.01 par value    
Trading Symbol WHLM    
Security Exchange Name NASDAQ    
Entity Well-known Seasoned Issuer No    
Entity Voluntary Filers No    
Entity Current Reporting Status Yes    
Entity Interactive Data Current Yes    
Entity Filer Category Non-accelerated Filer    
Entity Small Business true    
Entity Emerging Growth Company false    
ICFR Auditor Attestation Flag false    
Entity Shell Company false    
Entity Public Float     $ 8,900,000
Entity Common Stock, Shares Outstanding   5,157,344  
Amendment Description As reported in its Form 8-K filed December 6, 2022, Wilhelmina International, Inc. (“Wilhelmina” or the “Company”) has historically presented service revenues on a gross basis in its annual audited and interim reviewed consolidated statements of operations and comprehensive income (loss) on the basis of the good faith judgment of both its management and the audit committee of its board of directors (“Audit Committee”) that the Company is the principal in the contractual relationships with its end-user clients.  However, the Staff of the Securities and Exchange Commission (“SEC”) has recently objected to this presentation and communicated that service revenues should be presented net of model costs based on their conclusion that the Company is only an agent in the arrangements with its end-user clients.  On November 30, 2022, the Audit Committee determined that accepting the position of the SEC Staff was in the best interest of Wilhelmina’s shareholders.  As a result, the Audit Committee concluded that the consolidated statements of operations and comprehensive income (loss) included in its Annual Report on Form 10-K for the year ended December 31, 2021, should no longer be relied upon.  In light of this decision, the Company’s management has re-evaluated the Company’s disclosure controls and procedures and concluded that a material weakness exists in its internal control over financial reporting relating to the prior interpretation of generally accepted accounting principles in the United States of America (“GAAP”) that service revenues should be reported on a gross basis rather than a net basis.   The Company is filing this Amendment No. 1 on Form 10-K/A (the “Amendment”) to its Annual Report on Form 10-K for the year ended December 31, 2021, filed with the SEC on March 16, 2022 (the “Original Form 10-K”), for the primary purpose of restating the Consolidated Statements of Operations and Comprehensive Income (Loss) for the Years Ended December 31, 2021 and 2020 to present service revenues on a basis net of model costs rather than on a gross basis. Corresponding changes have been made elsewhere in the Original Form 10-K. This change in presentation results in reducing previously reported service revenues by an amount equal to model costs. Since model costs were previously shown as a deduction from total revenue, amounts previously reported as revenues net of model costs are now reflected as total revenue. This change in presentation has no impact on operating expenses, other expense (income), income before provision for income taxes, provision for income taxes, net income, basic or diluted net income per share, or total comprehensive income (loss) of the Company reflected in the Original Form 10-K. Similarly, this change in presentation has no impact on the Consolidated Balance Sheets, Consolidated Statements of Shareholders’ Equity, or Consolidated Statements of Cash Flows of the Company contained in the Original Form 10-K. This Amendment also reflects the conclusion that a material weakness exists in the Company’s internal control over financial reporting.   This Amendment amends and restates in its entirety the Original Form 10-K. The following portions of this Amendment have been revised to reflect the foregoing changes to the Original Form 10-K:   ● Part II, Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations, at “Results of Operations of the Company for the Year Ended December 31, 2021 Compared to Year Ended December 31, 2020”, but solely the introductory paragraphs and the following under “Analysis of Consolidated Statements of Operations”:   o table comparing the years ended December 31, 2021 and 2020;   o paragraph subtitled “Service Revenues”;   o deleted paragraph subtitled “Gross Profit Margin”; and   o paragraph subtitled “Operating Income and Operating Margin”;   ● Part II, Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations, at “Critical Accounting Policies and Estimates”, but solely the following;   o paragraphs subtitled “Revenue Recognition”;   o deleted paragraph subtitled “Model Costs”; and   o paragraphs subtitled “Accounts Receivable and Allowance for Doubtful Accounts”;   ● Part II, Item 9A. Controls and Procedures;   ● Part IV. Item 15. Exhibits and Financial Statement Schedules solely to add as Exhibits 31.3 and 31.4 the certifications required by Rule 13a-14(a) promulgated under the Securities Exchange Act of 1934, as amended;   ● Signatures page;   ● Report of Independent Registered Public Accounting Firm;   ● Consolidated Statements of Operations and Comprehensive Income (Loss); and   ● Notes to the Consolidated Financial Statements solely at:   o “Note 1A. Revision of Consolidated Statements of Operations and Comprehensive Income (Loss)”; and   o “Note 2. Summary of Significant Accounting Policies” at paragraphs subtitled “Service Revenues”, “Accounts Receivable and Allowance for Doubtful Accounts”, and “Due to Models”.   Except as described above, no other changes have been made to the Original Form 10-K.  Except as specifically noted, this Amendment does not reflect events occurring after the filing of the Original Form 10-K, nor does it modify or update disclosures therein in any way other than as expressly stated herein.  Among other things, forward-looking statements made in the Original Form 10-K have not been revised to reflect any events that may have occurred or facts that may have become known after the filing of the Original Form 10-K. Consequently, this Amendment should be read in conjunction with the Original Form 10-K and the Company’s filings with the SEC subsequent to the filing of the Original Form 10-K.    
Auditor Firm ID 23    
Auditor Name Baker Tilly US, LLP    
Auditor Location New York, New York