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Note 2 - Acquisitions (Tables)

12 Months Ended

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

X

- 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

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X

- 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

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- References

No definition available.

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