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Consolidated Balance Sheets (Current Period Unaudited) - USD ($)
$ in Thousands
Jun. 30, 2023
Dec. 31, 2022
Current assets    
Cash $ 2,071 $ 3,049
Accounts receivable, net of allowance for doubtful accounts 51,089 45,728
Notes receivable 1,110 817
Prepaid expenses, deposits, and other assets 2,602 1,833
Prepaid workers' compensation 997 503
Total current assets 57,869 51,930
Property and equipment, net 4,365 4,353
Workers’ compensation claim payment deposit 1,470 1,231
Franchise agreements, net 22,292 23,144
Other intangible assets, net 10,353 10,690
Goodwill 5,870 5,870
Other assets 142 325
Notes receivable, net of current portion and reserve 4,042 2,675
Intangible asset held for sale - discontinued operations 1,405 3,065
Total assets 107,808 103,283
Current liabilities    
Accounts payable 163 448
Line of credit 16,504 12,543
Term loans payable 505 704
Other current liabilities 3,061 3,408
Accrued payroll, benefits, and payroll taxes 4,619 5,602
Due to franchisees 11,334 9,846
Risk management incentive program liability 1,384 877
Workers' compensation claims liability 3,028 3,352
Total current liabilities 40,598 36,780
Term loan payable, net of current portion 348 3,291
Deferred tax liability 261 60
Workers' compensation claims liability, net of current portion 2,124 2,573
Franchisee deposits 2,431 2,325
Total liabilities 45,762 45,029
Commitments and contingencies (Note 8)
Stockholders' equity    
Preferred stock - $0.001 par value, 1,000 shares authorized; none issued 0 0
Common stock - $0.001 par value, 30,000 shares authorized; 13,939 and 13,918 shares issued, respectively 14 14
Additional paid-in capital 33,666 32,844
Treasury stock, at cost - 40 shares (146) (146)
Retained earnings 28,512 25,542
Total stockholders' equity 62,046 58,254
Total liabilities and stockholders' equity $ 107,808 $ 103,283