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v3.23.2

Note 1 - Overview and Summary of Significant Accounting Policies (Tables) | 6 Months Ended
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Jun. 30, 2023
Notes Tables |
Disaggregation of Revenue [Table Text Block] |
|  | Three months ended |  |  | Six months ended |
|  | June 30, 2023 |  |  | June 30, 2022 |  |  | June 30, 2023 |  |  | June 30, 2022 |
HireQuest Direct |  | $ | 3,810 |  |  | $ | 4,417 |  |  | $ | 7,888 |  |  | $ | 7,949 |
HireQuest, Snelling, DriverQuest, HireQuest Health, MRI, Northbound, SearchPath and TradeCorp |  |  | 4,894 |  |  |  | 2,804 |  |  |  | 10,139 |  |  |  | 5,848 |
Total |  | $ | 8,704 |  |  | $ | 7,221 |  |  | $ | 18,027 |  |  | $ | 13,797 |
Schedule of Finite-Lived Intangible Assets [Table Text Block] |
|  |  | June 30, 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 |  |  | $ | (3,264 | ) |  | $ | 22,292 |  |  | $ | 25,556 |  |  | $ | (2,412 | ) |  | $ | 23,144 |
Purchased software | 7 years |  |  | 3,200 |  |  |  | (800 | ) |  |  | 2,400 |  |  |  | 3,200 |  |  |  | (571 | ) |  |  | 2,629 |
Internally developed software | 5 years |  |  | 2,415 |  |  |  | (268 | ) |  |  | 2,147 |  |  |  | 2,294 |  |  |  | (39 | ) |  |  | 2,255 |
Total finite-lived intangible assets |  |  | 31,171 |  |  |  | (4,332 | ) |  |  | 26,839 |  |  |  | 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 |  | $ | 36,977 |  |  | $ | (4,332 | ) |  | $ | 32,645 |  |  | $ | 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 June 30, 2023 |  | $ | 5,870 |
Schedule of Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Table Text Block] |
|  | Three months ended |  |  | Six months ended |
|  | June 30, 2023 |  |  | June 30, 2022 |  |  | June 30, 2023 |  |  | June 30, 2022 |
Weighted average number of common shares used in basic net income per common share |  |  | 13,720 |  |  |  | 13,607 |  |  |  | 13,699 |  |  |  | 13,591 |
Dilutive effects of unvested restricted stock and stock options |  |  | 97 |  |  |  | 84 |  |  |  | 80 |  |  |  | 95 |
Weighted average number of common shares used in diluted net income per common share |  |  | 13,817 |  |  |  | 13,691 |  |  |  | 13,779 |  |  |  | 13,686 |
Fair Value, Assets Measured on Recurring and Nonrecurring Basis [Table Text Block] |
|  | June 30, 2023 |
(in thousands) |  |  | Total |  |  |  | Level 1 |  |  |  | Level 2 |  |  |  | Level 3 |
Cash |  | $ | 2,071 |  |  | $ | 2,071 |  |  | $ | - |  |  | $ | - |
Notes receivable |  |  | 5,152 |  |  |  | - |  |  |  | 5,152 |  |  |  | - |
Accounts receivable |  |  | 51,089 |  |  |  | - |  |  |  | 51,089 |  |  |  | - |
Total assets at fair value |  | $ | 58,312 |  |  | $ | 2,071 |  |  | $ | 56,241 |  |  | $ | - |
Term loans payable |  | $ | 853 |  |  | $ | - |  |  | $ | 853 |  |  | $ | - |
Line of credit |  |  | 16,504 |  |  |  | - |  |  |  | 16,504 |  |  |  | - |
Total liabilities at fair value |  | $ | 17,357 |  |  | $ | - |  |  | $ | 17,357 |  |  | $ | - |
|  | 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 |  |  | $ | - |

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