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Consolidated Statements of Cash Flows (Unaudited) - USD ($)
$ in Thousands
6 Months Ended
Jun. 30, 2023
Jun. 30, 2022
Cash flows from operating activities    
Net income $ 4,638 $ 5,494
Income from discontinued operations (267) (204)
Net income from continuing operations (4,371) (5,290)
Adjustments to reconcile net income to net cash (used in) provided by operations:    
Depreciation and amortization 1,397 1,020
Non-cash interest 341 48
Allowance for losses on notes receivable 0 233
Stock based compensation 822 1,309
Deferred taxes 200 (473)
Loss on disposition of intangible assets 0 2,233
Changes in operating assets and liabilities:    
Accounts receivable (5,361) (1,437)
Prepaid expenses, deposits, and other assets (798) (415)
Prepaid workers' compensation (495) (924)
Accounts payable (285) (2,012)
Risk management incentive program liability 507 314
Other current liabilities (347) 312
Accrued payroll, benefits and payroll taxes (984) (1,433)
Due to franchisees 1,487 4,758
Workers' compensation claim payment deposit (238) (284)
Workers' compensation claims liability (772) (64)
Net cash (used in) provided by operating activities - continuing operations (155) 8,475
Net cash (used in) provided by operating activities - discontinued operations (73) 608
Net cash (used in) provided by operating activities (228) 9,083
Cash flows from investing activities    
Purchase of acquisitions 0 (19,063)
Purchase of property and equipment (98) (90)
Proceeds from the sale of purchased locations 0 9,317
Proceeds from payments on notes receivable 394 315
Cash issued for notes receivable (52) (50)
Investment in intangible asset (121) (512)
Net change in franchisee deposits 106 121
Net cash provided by (used in) investing activities 229 (9,962)
Cash flows from financing activities    
Payments on term loan payable (3,141) (266)
Payments related to debt issuance (131) 0
Payment of dividends (1,668) (1,650)
Net cash (used in) provided by financing activities (979) 751
Net decrease in cash (978) (128)
Cash, beginning of period 3,049 1,256
Cash, end of period 2,071 1,128
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 1,800
Supplemental disclosure of cash flow information    
Interest paid 829 109
Income taxes paid, net of refunds 1,341 1,469
Line of Credit [Member] | Revolving Credit Facility [Member]    
Cash flows from financing activities    
Proceeds from long-term debt $ 3,961 $ 2,667