Note 2 - Acquisitions (Tables)

9 Months Ended

Sep. 30, 2022

Notes Tables

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]

Cash consideration	$	17,851
Accounts receivable	$	13,418
Workers' compensation deposit		7,200
Franchise agreements		11,034
Customer lists		1,690
Other current assets		100
Workers' compensation claims liability		(4,891	)
Accrued payroll		(2,100	)
Current liabilities		(740	)
Other liabilities		(2,239	)
Bargain purchase		(5,621	)
Purchase price allocation	$	17,851

Cash consideration	$	6,707
Net working capital payable		336
Total consideration	$	7,043
Customer lists	$	4,000
Accounts receivable		2,668
Goodwill		375
Purchase price allocation	$	7,043

Cash consideration	$	2,100
Note payable & net working capital payable		362
Total consideration	$	2,462
Customer relationships	$	1,600
Customer lists		200
Accounts receivable		462
Goodwill		200
Purchase price allocation	$	2,462

Cash consideration	$	9,600
Net working capital payable		328
Note payable		1,500
Total consideration	$	11,428
Customer relationships	$	7,700
Trade name		1,400
Accounts receivable		3,386
Other current assets		94
Goodwill		500
Current liabilities assumed		(1,652	)
Purchase price allocation	$	11,428

Cash consideration	$	11,123
Franchise agreements		10,886
Notes receivable		237
Purchase price allocation	$	11,123

Cash consideration	$	3,283
Liabilities assumed		1,044
Transaction costs		23
Total consideration	$	4,350
Purchased software		3,200
Domain name		2,226
Deferred tax liability		(1,076	)
Purchase price allocation	$	4,350

Cash consideration	$	1,480
Contingent consideration		382
Total consideration	$	1,862
Customer lists	$	1,862

Business Acquisition, Pro Forma Information [Table Text Block]

	Three months ended				Nine months ended
	September 30, 2022		September 30, 2021		September 30, 2022		September 30, 2021
Total revenue	$	9,361	$	6,881	$	26,794	$	16,801
Net income		4,246		3,193		9,741		7,045
Basic earnings per share	$	0.31	$	0.24	$	0.72	$	0.52
Basic weighted average shares outstanding		13,610		13,482		13,598		13,461
Diluted earnings per share	$	0.31	$	0.24	$	0.71	$	0.52
Diluted weighted average shares outstanding		13,677		13,622		13,688		13,588

	Three months ended				Nine months ended
	September 30, 2022		September 30, 2021		September 30, 2022		September 30, 2021
Total revenue	$	9,361	$	7,159	$	26,940	$	16,825
Net income		4,246		3,414		10,595		10,269
Basic earnings per share	$	0.31	$	0.26	$	0.78	$	0.76
Basic weighted average shares outstanding		13,610		13,482		13,598		13,461
Diluted earnings per share	$	0.31	$	0.26	$	0.78	$	0.76
Diluted weighted average shares outstanding		13,677		13,622		13,688		13,588

	Three months ended				Nine months ended
	September 30, 2022		September 30, 2021		September 30, 2022		September 30, 2021
Total revenue	$	9,361	$	7,609	$	27,146	$	18,172
Net income		4,246		3,348		9,712		10,301
Basic earnings per share	$	0.31	$	0.25	$	0.71	$	0.77
Basic weighted average shares outstanding		13,610		13,482		13,598		13,461
Diluted earnings per share	$	0.31	$	0.25	$	0.71	$	0.76
Diluted weighted average shares outstanding		13,677		13,622		13,688		13,588

	Three months ended				Nine months ended
	September 30, 2022		September 30, 2021		September 30, 2022		September 30, 2021
Total revenue	$	9,361	$	7,163	$	26,982	$	16,736
Net income		4,246		3,426		10,793		10,232
Basic earnings per share	$	0.31	$	0.26	$	0.79	$	0.76
Basic weighted average shares outstanding		13,610		13,482		13,598		13,461
Diluted earnings per share	$	0.31	$	0.26	$	0.79	$	0.75
Diluted weighted average shares outstanding		13,677		13,622		13,688		13,588

Disposal Groups, Including Discontinued Operations [Table Text Block]

	Three months ended		Nine months ended
	September 30, 2022		September 30, 2022
Revenue	$	302	$	882
Cost of staffing services		171		501
Gross profit		131		381
SG&A		1		15
Net income before tax		130		366
Provision for income taxes		32		89
Net income	$	98	$	277