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Consolidated Statements of Cash Flows (Unaudited) - USD ($)
$ in Thousands
9 Months Ended
Sep. 30, 2022
Sep. 30, 2021
Cash flows from operating activities    
Net income $ 9,741 $ 9,656
Income from discontinued operations (277) 0
Net income from continuing operations 9,464 9,656
Adjustments to reconcile net income to net cash used in operations:    
Depreciation and amortization 1,777 1,022
Non-cash interest 72 24
Allowance for losses on notes receivable 233 307
Stock based compensation 1,892 1,420
Deferred taxes (473) (1,035)
Loss on disposition of intangible assets 2,233 1,222
Bargain purchase gain 0 (4,961)
Changes in operating assets and liabilities:    
Accounts receivable (1,393) (4,549)
Prepaid expenses, deposits, and other assets (745) (508)
Prepaid workers' compensation (504) 274
Accounts payable (2,434) (240)
Risk management incentive program liability (433) 306
Other current liabilities (320) 2,704
Accrued payroll, benefits and payroll taxes (389) (765)
Due to franchisees 3,884 3,682
Workers' compensation claim payment deposit (284) 6,976
Workers' compensation claims liability (1,806) (715)
Net cash provided by operating activities - continuing operations 10,774 14,820
Net cash provided by operating activities - discontinued operations 535 0
Net cash provided by operating activities 11,309 14,820
Cash flows from investing activities    
Purchase of acquisitions (19,133) (28,973)
Purchase of property and equipment (100) (713)
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 610 477
Cash issued for notes receivable (50) (808)
Investment in intangible asset (976) (438)
Net change in franchisee deposits 184 147
Net cash used in investing activities (10,148) (24,050)
Cash flows from financing activities    
Payments related to debt issuance 0 (477)
Proceeds from affiliates 0 28
Payment of dividends (2,479) (2,318)
Net cash (used in) provided by financing activities (882) 352
Net increase (decrease) in cash 279 (8,878)
Cash, beginning of period 1,256 13,667
Cash, end of period 1,535 4,789
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 185 43
Income taxes paid, net of refunds 3,025 1,240
Line of Credit [Member] | Revolving Credit Facility [Member]    
Cash flows from financing activities    
Proceeds from long-term debt 2,035 0
Term Loan [Member]    
Cash flows from financing activities    
Proceeds from long-term debt 0 3,154
Payments on term loan payable $ (438) $ (35)