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Consolidated Statements of Cash Flows (Unaudited) - USD ($)
$ in Thousands
3 Months Ended
Mar. 31, 2024
Mar. 31, 2023
Cash flows from operating activities    
Net income $ 1,619 $ 2,630
Income from discontinued operations 73 (312)
Net income from continuing operations 1,692 2,318
Adjustments to reconcile net income to net cash (used in) provided by operations:    
Depreciation and amortization 698 697
Non-cash interest 7 328
Provision for bad debt 67 0
Stock based compensation 362 362
Deferred taxes 41 135
Loss on disposition of intangible assets 11 0
Changes in operating assets and liabilities:    
Accounts receivable (3,386) (2,390)
Prepaid expenses, deposits, and other assets 603 372
Prepaid workers' compensation (548) (413)
Accounts payable (47) (241)
Risk management incentive program liability 139 239
Other current liabilities (1,131) 760
Accrued payroll, benefits and payroll taxes 306 (1,326)
Due to franchisees 242 526
Workers' compensation claim payment deposit 342 (238)
Workers' compensation claims liability (292) (711)
Net cash (used in) provided by operating activities - continuing operations (894) 418
Net cash used in operating activities - discontinued operations (73) (28)
Net cash (used in) provided by operating activities (967) 390
Cash flows from investing activities    
Purchase of property and equipment 0 (77)
Proceeds from payments on notes receivable 396 187
Cash issued for notes receivable (13) (25)
Investment in intangible asset (99) (82)
Net change in franchisee deposits (71) 34
Net cash provided by investing activities 213 37
Cash flows from financing activities    
Payments on term loan payable (169) (2,977)
Payments related to debt issuance 0 (131)
Net proceeds from revolving line of credit 1,988 8,672
Net cash provided by financing activities 981 4,731
Net increase in cash 227 5,158
Cash, beginning of period 1,342 3,049
Cash, end of period 1,569 8,207
Supplemental disclosure of non-cash investing and financing activities    
Notes receivable issued for the sale of intangible assets 0 2,000
Supplemental disclosure of cash flow information    
Interest paid 236 204
Income taxes paid, net of refunds 78 4
Line of Credit [Member] | Revolving Credit Facility [Member]    
Cash flows from financing activities    
Payment of dividends $ (838) $ (833)