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v3.22.2.2

Note 1 - Overview and Summary of Significant Accounting Policies (Tables) | 9 Months Ended
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Sep. 30, 2022
Notes Tables |
Disaggregation of Revenue [Table Text Block] |
|  | Three months ended |  |  | Nine months ended |
|  | September 30, 2022 |  |  | September 30, 2021 |  |  | September 30, 2022 |  |  | September 30, 2021 |
HireQuest Direct model |  | $ | 4,360 |  |  | $ | 4,045 |  |  | $ | 12,310 |  |  | $ | 9,957 |
HireQuest, Snelling, DriverQuest, HireQuest Health, and Northbound |  |  | 3,073 |  |  |  | 2,495 |  |  |  | 8,916 |  |  |  | 5,293 |
Total |  | $ | 7,433 |  |  | $ | 6,540 |  |  | $ | 21,226 |  |  | $ | 15,250 |
Schedule of Finite-Lived Intangible Assets [Table Text Block] |
|  |  | September 30, 2022 |  |  | December 31, 2021 |
| Estimated useful life |  | Gross |  |  | Accumulated amortization |  |  | Net |  |  | Gross |  |  | Accumulated amortization |  |  | Net |
Finite-lived intangible assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Franchise agreements | 15 years |  | $ | 19,916 |  |  | $ | (2,202 | ) |  | $ | 17,714 |  |  | $ | 19,916 |  |  | $ | (1,068 | ) |  | $ | 18,848 |
Customer lists | 10 years |  |  | 3,462 |  |  |  | (155 | ) |  |  | 3,307 |  |  |  | 2,089 |  |  |  | (239 | ) |  |  | 1,850 |
Purchased software | 7 years |  |  | 3,200 |  |  |  | (457 | ) |  |  | 2,743 |  |  |  | 3,200 |  |  |  | (114 | ) |  |  | 3,086 |
Internally developed software | 7 years |  |  | 1,892 |  |  |  | - |  |  |  | 1,892 |  |  |  | 916 |  |  |  | - |  |  |  | 916 |
Total finite-lived intangible assets |  |  | 28,470 |  |  |  | (2,814 | ) |  |  | 25,656 |  |  |  | 26,121 |  |  |  | (1,421 | ) |  |  | 24,700 |
Indefinite-lived intangible assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Domain name | Indefinite |  |  | 2,226 |  |  |  | - |  |  |  | 2,226 |  |  |  | 2,226 |  |  |  | - |  |  |  | 2,226 |
Trade name | Indefinite |  |  | 1,400 |  |  |  | - |  |  |  | 1,400 |  |  |  | - |  |  |  | - |  |  |  | - |
Total intangible assets |  | $ | 32,096 |  |  | $ | (2,814 | ) |  | $ | 29,282 |  |  | $ | 28,347 |  |  | $ | (1,421 | ) |  | $ | 26,926 |
Schedule of Goodwill [Table Text Block] |
Goodwill balance at December 31, 2021 |  | $ | - |
Goodwill recorded on acquisition of Temporary Alternatives |  |  | 375 |
Goodwill recorded on acquisition of Dubin |  |  | 200 |
Goodwill recorded on acquisition of Northbound |  |  | 500 |
Goodwill balance at September 30, 2022 |  | $ | 1,075 |
Schedule of Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Table Text Block] |
|  | Three months ended |  |  | Nine months ended |
|  | September 30, 2022 |  |  | September 30, 2021 |  |  | September 30, 2022 |  |  | September 30, 2021 |
Weighted average number of common shares used in basic net income per common share |  |  | 13,610 |  |  |  | 13,482 |  |  |  | 13,598 |  |  |  | 13,461 |
Dilutive effects of unvested restricted stock and stock options |  |  | 67 |  |  |  | 140 |  |  |  | 90 |  |  |  | 127 |
Weighted average number of common shares used in diluted net income per common share |  |  | 13,677 |  |  |  | 13,622 |  |  |  | 13,688 |  |  |  | 13,588 |
Fair Value, Assets Measured on Recurring and Nonrecurring Basis [Table Text Block] |
|  | September 30, 2022 |
(in thousands) |  |  | Total |  |  |  | Level 1 |  |  |  | Level 2 |  |  |  | Level 3 |
Cash |  | $ | 1,535 |  |  | $ | 1,535 |  |  | $ | - |  |  | $ | - |
Notes receivable |  |  | 3,701 |  |  |  | - |  |  |  | 3,701 |  |  |  | - |
Accounts receivable |  |  | 45,686 |  |  |  | - |  |  |  | 45,686 |  |  |  | - |
Notes receivable - impaired |  |  | 23 |  |  |  | - |  |  |  | - |  |  |  | 23 |
Total assets at fair value |  | $ | 50,945 |  |  | $ | 1,535 |  |  | $ | 49,387 |  |  | $ | 23 |
Term loans payable |  | $ | 4,127 |  |  | $ | - |  |  | $ | 4,127 |  |  | $ | - |
Line of credit |  |  | 2,206 |  |  |  | - |  |  |  | 2,206 |  |  |  | - |
Total liabilities at fair value |  | $ | 6,333 |  |  | $ | - |  |  | $ | 6,333 |  |  | $ | - |
|  | December 31, 2021 |
(in thousands) |  |  | Total |  |  |  | Level 1 |  |  |  | Level 2 |  |  |  | Level 3 |
Cash |  | $ | 1,256 |  |  | $ | 1,256 |  |  | $ | - |  |  | $ | - |
Notes receivable |  |  | 4,027 |  |  |  | - |  |  |  | 4,027 |  |  |  | - |
Accounts receivable |  |  | 38,239 |  |  |  | - |  |  |  | 38,239 |  |  |  | - |
Notes receivable - impaired |  |  | 140 |  |  |  | - |  |  |  |  |  |  |  | 140 |
Total assets at fair value |  | $ | 43,662 |  |  | $ | 1,256 |  |  | $ | 42,266 |  |  | $ | 140 |
Term loan payable |  | $ | 3,066 |  |  | $ | - |  |  | $ | 3,066 |  |  | $ | - |
Line of credit |  |  | 171 |  |  |  | - |  |  |  | 171 |  |  |  | - |
Total liabilities at fair value |  | $ | 3,237 |  |  | $ | - |  |  | $ | 3,237 |  |  | $ | - |

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