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Note 2 - Acquisitions (Tables) | 12 Months Ended
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Dec. 31, 2021
Notes Tables |
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block] |
Cash consideration |  | $ | 17,850,627 |
Accounts receivable |  |  | 13,417,565 |
Workers' compensation deposit |  |  | 7,200,000 |
Franchise agreements |  |  | 11,034,000 |
Customer lists |  |  | 1,690,000 |
Other current assets |  |  | 100,578 |
Workers' compensation claims liability |  |  | (4,890,930 | )
Accrued payroll |  |  | (2,100,000 | )
Current liabilities |  |  | (740,163 | )
Other liabilities |  |  | (2,238,939 | )
Bargain purchase |  |  | (5,621,484 | )
Purchase price allocation |  | $ | 17,850,627 |
Cash consideration |  | $ | 11,122,911 |
Franchise agreements |  |  | 10,886,178 |
Notes receivable |  |  | 236,733 |
Purchase price allocation |  | $ | 11,122,911 |
Cash consideration |  |  | 3,283,196 |
Liabilities assumed |  |  | 1,044,174 |
Transaction costs |  |  | 22,630 |
Total consideration |  | $ | 4,350,000 |
Purchased software |  |  | 3,200,089 |
Domain name |  |  | 2,226,149 |
Deferred tax liability |  |  | (1,076,238 | )
Purchase price allocation |  | $ | 4,350,000 |
Cash consideration |  |  | 1,480,000 |
Contingent consideration |  |  | 382,029 |
Total consideration |  | $ | 1,862,029 |
Customer lists |  | $ | 1,862,029 |
Business Acquisition, Pro Forma Information [Table Text Block] |
|  | Year ended |
|  | December 31, |  |  | December 31, |
|  | 2021 |  |  | 2020 |
|  | (unaudited) |  |  | (unaudited) |
Royalty revenue |  | $ | 22,127,516 |  |  | $ | 15,626,612 |
Net income |  |  | 8,697,596 |  |  |  | 6,789,168 |
Basic earnings per share |  | $ | 0.65 |  |  | $ | 0.50 |
Basic weighted average shares outstanding |  |  | 13,482,303 |  |  |  | 13,542,403 |
Diluted earnings per share |  | $ | 0.64 |  |  | $ | 0.50 |
Diluted weighted average shares outstanding |  |  | 13,621,938 |  |  |  | 13,654,128 |

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- Definition Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(2) -URI http://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(3) -URI http://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463 + Details
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- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=123413009&loc=d3e4845-128472 + Details
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