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Consolidated Statements of Cash Flows (Unaudited) - USD ($)
$ in Thousands
3 Months Ended
Mar. 31, 2023
Mar. 31, 2022
Cash flows from operating activities    
Net income $ 2,630 $ 603
Income from discontinued operations (312) (112)
Net income from continuing operations (2,318) (491)
Adjustments to reconcile net income to net cash provided by operations:    
Depreciation and amortization 697 499
Non-cash interest 328 24
Stock based compensation 362 246
Deferred taxes 135 (139)
Loss on disposition of intangible assets 0 3,625
Changes in operating assets and liabilities:    
Accounts receivable (2,390) 2,634
Prepaid expenses, deposits, and other assets 372 (359)
Prepaid workers' compensation (413) (791)
Accounts payable (241) (1,577)
Risk management incentive program liability 239 92
Other current liabilities 760 684
Accrued payroll, benefits and payroll taxes (1,326) (819)
Due to franchisees 526 711
Workers' compensation claim payment deposit (238) (283)
Workers' compensation claims liability (711) (98)
Net cash provided by operating activities - continuing operations 418 4,940
Net cash (used in) provided by operating activities - discontinued operations (28) 503
Net cash provided by operating activities 390 5,443
Cash flows from investing activities    
Purchase of acquisitions 0 (18,470)
Purchase of property and equipment (77) (81)
Proceeds from the sale of purchased locations 0 9,317
Proceeds from payments on notes receivable 187 95
Cash issued for notes receivable (25) (40)
Investment in intangible asset (82) (163)
Net change in franchisee deposits 34 52
Net cash provided by (used in) investing activities 37 (9,290)
Cash flows from financing activities    
Payments on term loan payable (2,977) (53)
Payments related to debt issuance (131) 0
Payment of dividends (833) (822)
Net cash provided by financing activities 4,731 4,417
Net increase in cash 5,158 570
Cash, beginning of period 3,049 1,256
Cash, end of period 8,207 1,826
Supplemental disclosure of non-cash investing and financing activities    
Notes receivable issued for the sale of intangible assets 2,000 350
Amounts payable related to the purchase of acquisition 0 2,202
Supplemental disclosure of cash flow information    
Interest paid 204 24
Income taxes paid, net of refunds 4 (38)
Line of Credit [Member] | Revolving Credit Facility [Member]    
Cash flows from financing activities    
Proceeds from long-term debt $ 8,672 $ 5,292