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Note 1 - Overview and Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2023

Notes Tables

Disaggregation of Revenue [Table Text Block]

		Three months ended								Nine months ended
		September 30, 2023				September 30, 2022				September 30, 2023				September 30, 2022
HireQuest Direct		$	3,893			$	4,360			$	11,780			$	12,139
HireQuest, Snelling, DriverQuest, HireQuest Health, MRI, Northbound, SearchPath and TradeCorp			5,001				3,060				15,140				9,078
Total		$	8,894			$	7,420			$	26,920			$	21,217

Schedule of Finite-Lived Intangible Assets [Table Text Block]

			September 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			$	(3,690	)		$	21,866			$	25,556			$	(2,412	)		$	23,144
Purchased software	7 years			3,200				(914	)			2,286				3,200				(571	)			2,629
Internally developed software	5 years			2,583				(383	)			2,200				2,294				(39	)			2,255
Total finite-lived intangible assets				31,339				(4,987	)			26,352				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			$	37,145			$	(4,987	)		$	32,158			$	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 September 30, 2023		$	5,870

Schedule of Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Table Text Block]

		Three months ended								Nine months ended
		September 30, 2023				September 30, 2022				September 30, 2023				September 30, 2022
Weighted average number of common shares used in basic net income per common share			13,751				13,610				13,709				13,598
Dilutive effects of unvested restricted stock and stock options			69				67				68				90
Weighted average number of common shares used in diluted net income per common share			13,820				13,677				13,777				13,688

Fair Value, Assets Measured on Recurring and Nonrecurring Basis [Table Text Block]

		September 30, 2023
(in thousands)			Total				Level 1				Level 2				Level 3
Cash		$	1,110			$	1,110			$	-			$	-
Notes receivable			4,668				-				4,668				-
Accounts receivable			50,171				-				50,171				-
Total assets at fair value		$	55,949			$	1,110			$	54,839			$	-
Term loans payable		$	729			$	-			$	729			$	-
Line of credit			14,409				-				14,409				-
Total liabilities at fair value		$	15,138			$	-			$	15,138			$	-

		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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