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Note 2 - Acquisitions (Tables) | 12 Months Ended
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Dec. 31, 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 |  | $ | 13,000 |
Contingent consideration |  |  | 60 |
Net working capital payable |  |  | 223 |
Total consideration |  | $ | 13,283 |
Customer relationships |  | $ | 5,640 |
Trade name |  |  | 2,180 |
Royalty receivable |  |  | 575 |
Current assets |  |  | 581 |
Goodwill |  |  | 4,795 |
Current liabilities assumed |  |  | (488 | )
Purchase price allocation |  | $ | 13,283 |
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] |
|  | Year ended |
|  | December 31, |  |  | December 31, |
|  | 2022 |  |  | 2021 |
Total revenue |  | $ | 30,952 |  |  | $ | 22,128 |
Net income |  |  | 12,458 |  |  |  | 8,698 |
Basic earnings per share |  | $ | 0.93 |  |  | $ | 0.65 |
Basic weighted average shares outstanding |  |  | 13,654 |  |  |  | 13,482 |
Diluted earnings per share |  | $ | 0.91 |  |  | $ | 0.64 |
Diluted weighted average shares outstanding |  |  | 13,721 |  |  |  | 13,622 |
|  | Year Ended
|  | December 31, 2022 |  | December 31, 2021
Total revenue |  | $ | 31,097 |  |  | $ | 23,641 |
Net income |  |  | 13,312 |  |  |  | 12,635 |
Basic earnings per share |  | $ | 0.98 |  |  | $ | 0.94 |
Basic weighted average shares outstanding |  |  | 13,654 |  |  |  | 13,494 |
Diluted earnings per share |  | $ | 0.98 |  |  | $ | 0.93 |
Diluted weighted average shares outstanding |  |  | 13,721 |  |  |  | 13,606 |
|  | Year Ended
|  | December 31, 2022 |  | December 31, 2021
Total revenue |  | $ | 31,303 |  |  | $ | 22,648 |
Net income |  |  | 12,429 |  |  |  | 12,666 |
Basic earnings per share |  | $ | 0.91 |  |  | $ | 0.94 |
Basic weighted average shares outstanding |  |  | 13,654 |  |  |  | 13,494 |
Diluted earnings per share |  | $ | 0.91 |  |  | $ | 0.93 |
Diluted weighted average shares outstanding |  |  | 13,721 |  |  |  | 13,606 |
|  | Year Ended
|  | December 31, 2022 |  | December 31, 2021
Total revenue |  | $ | 31,140 |  |  | $ | 23,575 |
Net income |  |  | 13,510 |  |  |  | 12,626 |
Basic earnings per share |  | $ | 0.99 |  |  | $ | 0.94 |
Basic weighted average shares outstanding |  |  | 13,654 |  |  |  | 13,494 |
Diluted earnings per share |  | $ | 0.99 |  |  | $ | 0.93 |
Diluted weighted average shares outstanding |  |  | 13,721 |  |  |  | 13,606 |
| Year Ended
|  | December 31, 2022 |  | December 31, 2021
Total revenue |  | $ | 41,995 |  |  | $ | 33,439 |
Net income |  |  | 17,813 |  |  |  | 17,307 |
Basic earnings per share |  | $ | 1.30 |  |  | $ | 1.28 |
Basic weighted average shares outstanding |  |  | 13,654 |  |  |  | 13,494 |
Diluted earnings per share |  | $ | 1.30 |  |  | $ | 1.27 |
Diluted weighted average shares outstanding |  |  | 13,721 |  |  |  | 13,606 |

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