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Description of Business and Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2019

Description of Business and Summary of Significant Accounting Policies

Schedule of Stock-Based Compensation Expense

The stock-based compensation expense related to the Company’s stock plan was allocated as follows (in thousands):

		Year Ended December 31,
		2019			2018
Direct operating costs		$	113		$	264
Selling and adminstrative expenses			723			532
Total stock-based compensation		$	836		$	796

Schedule of reconciliation of the effects of the restatement to amounts in the previously reported consolidated financial statements

		As of December 31, 2018
		As previously
		reported			Adjustment		As Restated
Consolidated Balance Sheet
Prepaid expenses and other current assets (1)		$	5,778		(1,111)		$	4,667
Total current assets			27,273		(1,111)			26,162
Total assets			46,051		(1,111)			44,940
Accrued expenses (2)			2,903		(100)			2,803
Income and other taxes (3)			3,532		(297)			3,235
Total current liabilities			14,292		(397)			13,895
Non-controlling interests (4)			(3,440)		40			(3,400)
Retained earnings, December 31, 2018 (5)			7,349		(754)			6,595
Total stockholders’ equity			30,566		(754)			29,812
Total liabilities and stockholders’ equity			46,051		(1,111)			44,940

		As of December 31, 2018
		As previously
		reported			Adjustment		As Restated
Consolidated Statement of  Stockholders' Equity
Retained earnings, January 1, 2018		$	7,345		(497)		$	6,848
Retained earnings, December 31, 2018			7,349		(754)			6,595
Total stockholders’ equity			30,566		(754)			29,812

		For the year ended December 31, 2018
		As previously
		reported			Adjustment		As Restated
Consolidated Statement of Operations and Comprehensive Loss
Direct operating costs		$	39,045		257		$	39,302
Income before provision for income taxes			1,819		(257)			1,562
Net income (loss)			11		(257)			(246)
Net income (loss) attributable to Innodata Inc. and Subsidiaries			4		(257)			(253)
Total comprehensive loss			(850)		(257)			(1,107)

		For the year ended December 31, 2018
		As previously
		reported			Adjustment		As Restated
Consolidated Statement of Cash Flows
Net income (loss)		$	11		(257)		$	(246)
Prepaid expenses and other current assets			(327)		(257)			(70)

		As of December 31, 2018
		As previously
		reported			Adjustment		As Restated
Working capital		$	12,981		(714)		$	12,267

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Tabular disclosure of cost recognized for award under share-based payment arrangement by plan. Includes, but is not limited to, related tax benefit.

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Tabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made.

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