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Note 2 - Acquisitions (Tables)

3 Months Ended

Mar. 31, 2022

Notes Tables

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]

Cash		$	17,851
Accounts receivable		$	13,418
Workers' compensation deposit			7,200
Franchise agreements			11,034
Customer lists			1,690
Other current assets			100
Workers' compensation claims liability			(4,891	)
Accrued payroll			(2,100	)
Current liabilities			(740	)
Other liabilities			(2,239	)
Bargain purchase			(5,621	)
Purchase price allocation		$	17,851

Cash consideration		$	6,706
Net working capital payable			340
Total consideration		$	7,046
Customer lists		$	4,375
Accounts receivable			2,671
Purchase price allocation		$	7,046

Cash consideration		$	2,100
Note payable & net working capital payable			362
Total consideration		$	2,462
Customer relationships		$	1,172
Customer lists			828
Accounts receivable			462
Purchase price allocation		$	2,462

Cash consideration		$	9,663
Note payable			1,500
Total consideration		$	11,163
Customer relationships		$	8,089
Trade name			1,511
Accounts receivable			3,023
Other current assets			128
Current liabilities assumed			(1,588	)
Purchase price allocation		$	11,163

Cash		$	11,123
Franchise agreements			10,886
Notes receivable			237
Purchase price allocation		$	11,123

Cash consideration		$	3,283
Liabilities assumed			1,044
Transaction costs			23
Total consideration		$	4,350
Purchased software			3,200
Domain name			2,226
Deferred tax liability			(1,076	)
Purchase price allocation		$	4,350

Cash consideration		$	1,480
Contingent consideration			382
Total consideration		$	1,862
Customer lists		$	1,862

Business Acquisition, Pro Forma Information [Table Text Block]

		Three months ended
(in thousands)		March 31, 2022				March 31, 2021
Royalty revenue		$	6,573			$	4,070
Net income			603				997
Basic earnings per share		$	0.04			$	0.07
Basic weighted average shares outstanding			13,528				13,603
Diluted earnings per share		$	0.04			$	0.07
Diluted weighted average shares outstanding			13,660				13,739

		Three months ended
(in thousands, except per share data)		March 31, 2022				March 31, 2021
Total revenue		$	8,143			$	3,681
Net income			1,648				3,938
Basic earnings per share		$	0.12			$	0.29
Basic weighted average shares outstanding			13,526				13,603
Diluted earnings per share		$	0.12			$	0.29
Diluted weighted average shares outstanding			13,659				13,799

		Three months ended
(in thousands, except per share data)		March 31, 2022				March 31, 2021
Total revenue		$	8,497			$	3,156
Net income			1,092				3,269
Basic earnings per share		$	0.08			$	0.24
Basic weighted average shares outstanding			13,526				13,603
Diluted earnings per share		$	0.08			$	0.24
Diluted weighted average shares outstanding			13,659				13,799

		Three months ended
(in thousands, except per share data)		March 31, 2022				March 31, 2021
Total revenue		$	8,333			$	3,601
Net income			1,969				3,889
Basic earnings per share		$	0.15			$	0.29
Basic weighted average shares outstanding			13,526				13,603
Diluted earnings per share		$	0.14			$	0.28
Diluted weighted average shares outstanding			13,659				13,799

Disposal Groups, Including Discontinued Operations [Table Text Block]

		Three months ended
(in thousands)			March 31, 2022
Revenue		$	154
Cost of staffing services			83
Gross profit			72
SG&A			13
Net income before tax			59
Provision for income taxes			14
Net income		$	45

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