XML 29 R19.htm IDEA: XBRL DOCUMENT
v3.23.1

Note 1 - Overview and Summary of Significant Accounting Policies (Tables) | 3 Months Ended
--- | ---
Mar. 31, 2023
Notes Tables |
Disaggregation of Revenue [Table Text Block] |
|  | Three months ended |
|  | March 31, 2023 |  |  | March 31, 2022 |
HireQuest Direct model |  | $ | 4,012 |  |  | $ | 3,526 |
HireQuest, Snelling, DriverQuest, HireQuest Health, MRI, Northbound, SearchPath and TradeCorp |  |  | 5,311 |  |  |  | 3,049 |
Total |  | $ | 9,323 |  |  | $ | 6,575 |
Schedule of Finite-Lived Intangible Assets [Table Text Block] |
|  |  | March 31, 2023 |  |  | December 31, 2022 |
| Estimated useful life |  | Gross |  |  | Accumulated amortization |  |  | Net |  |  | Gross |  |  | Accumulated amortization |  |  | Net |
Finite-lived intangible assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Franchise agreements | 15 years |  | $ | 25,556 |  |  | $ | (2,838 | ) |  | $ | 22,718 |  |  | $ | 25,556 |  |  | $ | (2,413 | ) |  | $ | 23,143 |
Purchased software | 7 years |  |  | 3,200 |  |  |  | (686 | ) |  |  | 2,514 |  |  |  | 3,200 |  |  |  | (571 | ) |  |  | 2,629 |
Internally developed software | 5 years |  |  | 2,375 |  |  |  | (152 | ) |  |  | 2,223 |  |  |  | 2,294 |  |  |  | (38 | ) |  |  | 2,256 |
Total finite-lived intangible assets |  |  | 31,131 |  |  |  | (3,676 | ) |  |  | 27,455 |  |  |  | 31,050 |  |  |  | (3,022 | ) |  |  | 28,028 |
Indefinite-lived intangible assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Domain name | Indefinite |  |  | 2,226 |  |  |  | - |  |  |  | 2,226 |  |  |  | 2,226 |  |  |  | - |  |  |  | 2,226 |
Trade name | Indefinite |  |  | 3,580 |  |  |  | - |  |  |  | 3,580 |  |  |  | 3,580 |  |  |  | - |  |  |  | 3,580 |
Total intangible assets |  | $ | 36,937 |  |  | $ | (3,676 | ) |  | $ | 33,261 |  |  | $ | 36,856 |  |  | $ | (3,022 | ) |  | $ | 33,834 |
Schedule of Goodwill [Table Text Block] |
Goodwill balance at December 31, 2022 |  | $ | 5,870 |
Change in goodwill during 2023 |  |  | - |
Goodwill balance at March 31, 2023 |  | $ | 5,870 |
Schedule of Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Table Text Block] |
|  | Three months ended |
|  | March 31, 2023 |  |  | March 31, 2022 |
Weighted average number of common shares used in basic net income per common share |  |  | 13,707 |  |  |  | 13,526 |
Dilutive effects of unvested restricted stock and stock options |  |  | 75 |  |  |  | 133 |
Weighted average number of common shares used in diluted net income per common share |  |  | 13,782 |  |  |  | 13,659 |
Fair Value, Assets Measured on Recurring and Nonrecurring Basis [Table Text Block] |
|  | March 31, 2023 |
(in thousands) |  |  | Total |  |  |  | Level 1 |  |  |  | Level 2 |  |  |  | Level 3 |
Cash |  | $ | 8,207 |  |  | $ | 8,207 |  |  | $ | - |  |  | $ | - |
Notes receivable |  |  | 5,330 |  |  |  | - |  |  |  | 5,330 |  |  |  | - |
Accounts receivable |  |  | 48,118 |  |  |  | - |  |  |  | 48,118 |  |  |  | - |
Total assets at fair value |  | $ | 61,655 |  |  | $ | 8,207 |  |  | $ | 53,448 |  |  | $ | - |
Term loans payable |  | $ | 1,017 |  |  | $ | - |  |  | $ | 1,017 |  |  | $ | - |
Line of credit |  |  | 21,214 |  |  |  | - |  |  |  | 21,214 |  |  |  | - |
Total liabilities at fair value |  | $ | 22,231 |  |  | $ | - |  |  | $ | 22,231 |  |  | $ | - |
|  | December 31, 2022 |
(in thousands) |  |  | Total |  |  |  | Level 1 |  |  |  | Level 2 |  |  |  | Level 3 |
Cash |  | $ | 3,049 |  |  | $ | 3,049 |  |  | $ | - |  |  | $ | - |
Notes receivable |  |  | 3,492 |  |  |  | - |  |  |  | 3,492 |  |  |  | - |
Accounts receivable |  |  | 45,728 |  |  |  | - |  |  |  | 45,728 |  |  |  | - |
Total assets at fair value |  | $ | 52,269 |  |  | $ | 3,049 |  |  | $ | 49,220 |  |  | $ | - |
Term loan payable |  | $ | 3,995 |  |  | $ | - |  |  | $ | 3,995 |  |  | $ | - |
Line of credit |  |  | 12,543 |  |  |  | - |  |  |  | 12,543 |  |  |  | - |
Total liabilities at fair value |  | $ | 16,538 |  |  | $ | - |  |  | $ | 16,538 |  |  | $ | - |

X
- Definition Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-5 + Details
Name: | us-gaap_DisaggregationOfRevenueTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of assets measured at fair value measured on a recurring or nonrecurring basis. Includes, but is not limited to, fair value measurements recorded and the reasons for the measurements, level within the fair value hierarchy in which the fair value measurements are categorized and transfers between levels 1 and 2. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2 + Details
Name: | us-gaap_FairValueAssetsMeasuredOnRecurringAndNonrecurringBasisTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the effect of income (loss) on an entity's diluted earnings per share. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-3 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 55 -Paragraph 52 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482635/260-10-55-52 + Details
Name: | us-gaap_ScheduleOfEarningsPerShareDilutedByCommonClassTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance with a finite life, by either major class or business segment. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482665/350-30-50-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482665/350-30-50-2 + Details
Name: | us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 24 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482548/350-20-55-24 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (h) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1 Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1 Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1 Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1 Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1 Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1 Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1 Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (g) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1 Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1A -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1A Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-2 + Details
Name: | us-gaap_ScheduleOfGoodwillTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_TableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration