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Consolidated Statements of Cash Flows (Unaudited) - USD ($)
$ in Thousands
6 Months Ended
Jun. 30, 2022
Jun. 30, 2021
Cash flows from operating activities    
Net income $ 5,494 $ 6,462
Income from discontinued operations (179) 0
Net income from continuing operations 5,315 6,462
Adjustments to reconcile net income to net cash used in operations:    
Depreciation and amortization 1,176 699
Non-cash interest 48 0
Allowance for losses on notes receivable 233 0
Stock based compensation 1,309 569
Deferred taxes (473) (591)
Loss on disposition of intangible assets 2,233 1,223
Bargain purchase gain 0 (4,959)
Changes in operating assets and liabilities:    
Accounts receivable (1,437) (1,330)
Prepaid expenses, deposits, and other assets (415) (513)
Prepaid workers' compensation (924) 17
Accounts payable (2,012) 693
Risk management incentive program liability 314 693
Other current liabilities 312 (576)
Accrued payroll, benefits and payroll taxes (1,433) 877
Due to franchisees 4,758 1,748
Workers' compensation claim payment deposit (284) 6,909
Workers' compensation claims liability (64) (591)
Net cash provided by operating activities - continuing operations 8,656 11,330
Net cash provided by operating activities - discontinued operations 427 0
Net cash provided by operating activities 9,083 11,330
Cash flows from investing activities    
Purchase of acquisitions (19,063) (28,814)
Purchase of property and equipment (90) (711)
Proceeds from the sale of purchased locations 9,317 997
Proceeds from the sale of notes receivable 0 5,261
Proceeds from payments on notes receivable 315 331
Cash issued for notes receivable (50) (798)
Investment in intangible asset (512) (325)
Net change in franchisee deposits 121 64
Net cash used in investing activities (9,962) (23,995)
Cash flows from financing activities    
Payments related to debt issuance 0 (476)
Proceeds from affiliates 0 22
Payment of dividends (1,650) (1,497)
Net cash provided by financing activities 751 1,203
Net decrease in cash (128) (11,462)
Cash, beginning of period 1,256 13,667
Cash, end of period 1,128 2,205
Supplemental disclosure of non-cash investing and financing activities    
Notes receivable issued for the sale of intangible assets 350 1,247
Amounts payable related to the purchase of acquisition 1,800 0
Supplemental disclosure of cash flow information    
Interest paid 109 25
Income taxes paid, net of refunds 1,469 601
Line of Credit [Member] | Revolving Credit Facility [Member]    
Cash flows from financing activities    
Proceeds from long-term debt 2,667 0
Term Loan [Member]    
Cash flows from financing activities    
Proceeds from long-term debt 0 3,154
Payments on term loan payable $ (266) $ 0