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Note 2 - Acquisitions (Tables)

12 Months Ended

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

X

- Definition

Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (h)(2)
-URI https://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (h)(3)
-URI https://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463

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X

- 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

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No definition available.

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