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v3.22.2.2

Note 2 - Acquisitions (Tables) | 9 Months Ended
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Sep. 30, 2022
Notes Tables |
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block] |
Cash consideration |  | $ | 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 |  | $ | 6,707 |
Net working capital payable |  |  | 336 |
Total consideration |  | $ | 7,043 |
Customer lists |  | $ | 4,000 |
Accounts receivable |  |  | 2,668 |
Goodwill |  |  | 375 |
Purchase price allocation |  | $ | 7,043 |
Cash consideration |  | $ | 2,100 |
Note payable & net working capital payable |  |  | 362 |
Total consideration |  | $ | 2,462 |
Customer relationships |  | $ | 1,600 |
Customer lists |  |  | 200 |
Accounts receivable |  |  | 462 |
Goodwill |  |  | 200 |
Purchase price allocation |  | $ | 2,462 |
Cash consideration |  | $ | 9,600 |
Net working capital payable |  |  | 328 |
Note payable |  |  | 1,500 |
Total consideration |  | $ | 11,428 |
Customer relationships |  | $ | 7,700 |
Trade name |  |  | 1,400 |
Accounts receivable |  |  | 3,386 |
Other current assets |  |  | 94 |
Goodwill |  |  | 500 |
Current liabilities assumed |  |  | (1,652 | )
Purchase price allocation |  | $ | 11,428 |
Cash consideration |  | $ | 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 |  |  | Nine months ended |
|  | September 30, 2022 |  |  | September 30, 2021 |  |  | September 30, 2022 |  |  | September 30, 2021 |
Total revenue |  | $ | 9,361 |  |  | $ | 6,881 |  |  | $ | 26,794 |  |  | $ | 16,801 |
Net income |  |  | 4,246 |  |  |  | 3,193 |  |  |  | 9,741 |  |  |  | 7,045 |
Basic earnings per share |  | $ | 0.31 |  |  | $ | 0.24 |  |  | $ | 0.72 |  |  | $ | 0.52 |
Basic weighted average shares outstanding |  |  | 13,610 |  |  |  | 13,482 |  |  |  | 13,598 |  |  |  | 13,461 |
Diluted earnings per share |  | $ | 0.31 |  |  | $ | 0.24 |  |  | $ | 0.71 |  |  | $ | 0.52 |
Diluted weighted average shares outstanding |  |  | 13,677 |  |  |  | 13,622 |  |  |  | 13,688 |  |  |  | 13,588 |
|  | Three months ended |  |  | Nine months ended |
|  | September 30, 2022 |  |  | September 30, 2021 |  |  | September 30, 2022 |  |  | September 30, 2021 |
Total revenue |  | $ | 9,361 |  |  | $ | 7,159 |  |  | $ | 26,940 |  |  | $ | 16,825 |
Net income |  |  | 4,246 |  |  |  | 3,414 |  |  |  | 10,595 |  |  |  | 10,269 |
Basic earnings per share |  | $ | 0.31 |  |  | $ | 0.26 |  |  | $ | 0.78 |  |  | $ | 0.76 |
Basic weighted average shares outstanding |  |  | 13,610 |  |  |  | 13,482 |  |  |  | 13,598 |  |  |  | 13,461 |
Diluted earnings per share |  | $ | 0.31 |  |  | $ | 0.26 |  |  | $ | 0.78 |  |  | $ | 0.76 |
Diluted weighted average shares outstanding |  |  | 13,677 |  |  |  | 13,622 |  |  |  | 13,688 |  |  |  | 13,588 |
|  | Three months ended |  |  | Nine months ended |
|  | September 30, 2022 |  |  | September 30, 2021 |  |  | September 30, 2022 |  |  | September 30, 2021 |
Total revenue |  | $ | 9,361 |  |  | $ | 7,609 |  |  | $ | 27,146 |  |  | $ | 18,172 |
Net income |  |  | 4,246 |  |  |  | 3,348 |  |  |  | 9,712 |  |  |  | 10,301 |
Basic earnings per share |  | $ | 0.31 |  |  | $ | 0.25 |  |  | $ | 0.71 |  |  | $ | 0.77 |
Basic weighted average shares outstanding |  |  | 13,610 |  |  |  | 13,482 |  |  |  | 13,598 |  |  |  | 13,461 |
Diluted earnings per share |  | $ | 0.31 |  |  | $ | 0.25 |  |  | $ | 0.71 |  |  | $ | 0.76 |
Diluted weighted average shares outstanding |  |  | 13,677 |  |  |  | 13,622 |  |  |  | 13,688 |  |  |  | 13,588 |
|  | Three months ended |  |  | Nine months ended |
|  | September 30, 2022 |  |  | September 30, 2021 |  |  | September 30, 2022 |  |  | September 30, 2021 |
Total revenue |  | $ | 9,361 |  |  | $ | 7,163 |  |  | $ | 26,982 |  |  | $ | 16,736 |
Net income |  |  | 4,246 |  |  |  | 3,426 |  |  |  | 10,793 |  |  |  | 10,232 |
Basic earnings per share |  | $ | 0.31 |  |  | $ | 0.26 |  |  | $ | 0.79 |  |  | $ | 0.76 |
Basic weighted average shares outstanding |  |  | 13,610 |  |  |  | 13,482 |  |  |  | 13,598 |  |  |  | 13,461 |
Diluted earnings per share |  | $ | 0.31 |  |  | $ | 0.26 |  |  | $ | 0.79 |  |  | $ | 0.75 |
Diluted weighted average shares outstanding |  |  | 13,677 |  |  |  | 13,622 |  |  |  | 13,688 |  |  |  | 13,588 |
Disposal Groups, Including Discontinued Operations [Table Text Block] |
|  | Three months ended |  |  | Nine months ended |
|  | September 30, 2022 |  |  | September 30, 2022 |
Revenue |  | $ | 302 |  |  | $ | 882 |
Cost of staffing services |  |  | 171 |  |  |  | 501 |
Gross profit |  |  | 131 |  |  |  | 381 |
SG&A |  |  | 1 |  |  |  | 15 |
Net income before tax |  |  | 130 |  |  |  | 366 |
Provision for income taxes |  |  | 32 |  |  |  | 89 |
Net income |  | $ | 98 |  |  | $ | 277 |

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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 https://asc.fasb.org/extlink&oid=128092470&loc=d3e4845-128472 + Details
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