Note 3A - Discontinued Operations and Held for Sale - Contact Center Company (Tables)

12 Months Ended

Dec. 31, 2022

Notes Tables

Disposal Groups, Including Discontinued Operations [Table Text Block]

Statement of income (loss)	Year Ended December 31,			Year Ended December 31,
	2022			2021
Net revenue		244,324			201,187
Cost of services		(213,166	)		(169,484	)
Gross profit		31,158			31,703
Selling, general and administrative expenses		(14,075	)		(10,109	)
Impairment losses and restructuring/exit cost		(1,218	)		(1,770	)
Operating income		15,865			19,824
Interest expense and other income (expense), net*		(3,996	)		(2,692	)
Foreign exchange gains (losses), net		(32	)		(19	)
Income		11,837			17,113
Tax expense		(3,350	)		(4,134	)
Net income		8,487			12,979

	December 31, 2022		December 31, 2021
Assets
Current assets
Cash and cash equivalents		38,002		14,261
Restricted cash		4,374		5,441
Trade accounts receivables, net		24,794		56,941
Unbilled revenue		43,322		21,700
Prepaid expenses and other current assets		5,971		3,650
Total current assets		116,463		101,993
Non-current assets
Property, plant and equipment, net		3,656		7,461
Operating lease right-of-use assets		12,184		6,784
Goodwill		54,840		54,840
Deferred tax assets		4,914		3,104
Prepaid expenses and other non-current assets		3,127		1,077
Total non-current assets		78,721		73,266
Total assets classified as held for sale in the consolidated balance sheet		195,184		175,259
Liabilities
Current liabilities
Trade accounts payables		658		4,745
Accrued expenses		19,467		17,499
Current maturity of operating lease liabilities		6,752		4,440
Other current liabilities		36,129		27,123
Total current liabilities		63,006		53,807
Non-current liabilities
Operating lease liabilities		4,702		1,780
Other non-current liabilities		11,817		15,624
Deferred tax liabilities		2,734		1,217
Total non-current liabilities		19,253		18,621
Total liabilities classified as held for sale in the consolidated balance sheet		82,259		72,428

Statement of income (loss)	Year Ended December 31,			Year Ended December 31,
		2022			2021
Net revenue		30,633			32,117
Cost of services		(30,574	)		(31,016	)
Gross profit		59			1,101
Selling, general and administrative expenses		(1,998	)		(2,080	)
Impairment losses and restructuring/exit cost		(3,250	)		-
Operating (loss)		(5,189	)		(979	)
Interest expense and other income (expense), net		1,828			737
Foreign exchange gains (losses), net		(610	)		(1,120	)
Income (loss)		(3,971	)		(1,362	)
Tax expense		-			(798	)
Net (loss)		(3,971	)		(2,160	)

	December 31, 2022		December 31, 2021
Assets
Current assets
Cash and cash equivalents		367		1,611
Trade accounts receivables, net		2,483		3,362
Unbilled revenue		1,320		1,419
Prepaid expenses and other current assets		1,988		1,945
Total current assets		6,158		8,337
Non-current assets
Property, plant and equipment, net		854		1,279
Operating lease right-of-use assets		620		874
Deferred tax assets		-		-
Prepaid expenses and other non-current assets		15		55
Total non-current assets		1,489		2,208
Total assets classified as held for sale in the consolidated balance sheet		7,647		10,545
Liabilities
Current liabilities
Trade accounts payables		307		1,153
Accrued expenses		1,951		2,368
Short term debt		325		161
Current maturity of long term debt		-		11
Current maturity of operating lease liabilities		398		387
Other current liabilities		2,674		3,809
Total current liabilities		5,655		7,889
Non-current liabilities
Operating lease liabilities		226		479
Other non-current liabilities		1,346		-
Total non-current liabilities		1,572		479
Total liabilities classified as held for sale in the consolidated balance sheet		7,227		8,368

Disposal Groups, Including Discontinued Operations. Cash Flows [Table Text Block]

Net cash flows attributable to the discontinued operations:
	December 31, 2022			December 31, 2021
Net cash generated from operating activities		19,846			9,964
Net cash used in investing activities		(88	)		(5,769	)
Net cash (used in) / provided by financing activities		-			-
Net Cash Inflow		19,758			4,195

	December 31, 2022			December 31, 2021
Net cash used in operating activities		(3,204	)		69
Net cash used in investing activities		(85	)		(930	)
Net cash generated from financing activities		303			70
Net Cash outflow		(2,986	)		(791	)