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Note 2 - Acquisitions (Tables)

9 Months Ended

Sep. 30, 2023

Notes Tables

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]

Cash consideration		$	2,100
Note payable & net working capital payable			362
Total consideration		$	2,462
Customer relationships		$	1,600
Customer lists			200
Accounts receivable			462
Goodwill			200
Purchase price allocation		$	2,462

Cash consideration		$	6,707
Net working capital payable			336
Total consideration		$	7,043
Customer lists		$	4,000
Accounts receivable			2,668
Goodwill			375
Purchase price allocation		$	7,043

Cash consideration		$	9,600
Net working capital payable			328
Note payable			1,500
Total consideration		$	11,428
Customer relationships		$	7,700
Trade name			1,400
Accounts receivable			3,386
Other current assets			94
Goodwill			500
Current liabilities assumed			(1,652	)
Purchase price allocation		$	11,428

Cash consideration		$	13,000
Contingent consideration			60
Net working capital payable			223
Total consideration		$	13,283
Customer relationships		$	5,640
Trade name			2,180
Royalty receivable			575
Current assets			581
Goodwill			4,795
Current liabilities assumed			(488	)
Purchase price allocation		$	13,283

Business Acquisition, Pro Forma Information [Table Text Block]

		Three months ended								Nine months ended
		September 30, 2023 (Actual)				September 30, 2022				September 30, 2023 (Actual)				September 30, 2022
Total revenue		$	9,271			$	9,361			$	28,118			$	27,146
Net income			1,483				4,246				6,120				9,712
Basic earnings per share		$	0.11			$	0.31			$	0.45			$	0.71
Basic weighted average shares outstanding			13,751				13,610				13,709				13,598
Diluted earnings per share		$	0.11			$	0.31			$	0.45			$	0.71
Diluted weighted average shares outstanding			13,820				13,677				13,777				13,688

		Three months ended								Nine months ended
		September 30, 2023 (Actual)				September 30, 2022				September 30, 2023 (Actual)				September 30, 2022
Total revenue		$	9,271			$	9,361			$	28,118			$	26,940
Net income			1,483				4,246				6,120				10,595
Basic earnings per share		$	0.11			$	0.31			$	0.45			$	0.78
Basic weighted average shares outstanding			13,751				13,610				13,709				13,598
Diluted earnings per share		$	0.11			$	0.31			$	0.45			$	0.78
Diluted weighted average shares outstanding			13,820				13,677				13,777				13,688

		Three months ended								Nine months ended
		September 30, 2023 (Actual)				September 30, 2022				September 30, 2023 (Actual)				September 30, 2022
Total revenue		$	9,271			$	9,361			$	28,118			$	26,982
Net income			1,483				4,246				6,120				10,793
Basic earnings per share		$	0.11			$	0.31			$	0.45			$	0.79
Basic weighted average shares outstanding			13,751				13,610				13,709				13,598
Diluted earnings per share		$	0.11			$	0.31			$	0.45			$	0.79
Diluted weighted average shares outstanding			13,820				13,677				13,777				13,688

		Three months ended								Nine months ended
		September 30, 2023 (Actual)				September 30, 2022				September 30, 2023 (Actual)				September 30, 2022
Total revenue		$	9,271			$	10,655			$	28,118			$	29,548
Net income			1,483				5,674				6,120				13,446
Basic earnings per share		$	0.11			$	0.42			$	0.45			$	0.99
Basic weighted average shares outstanding			13,751				13,610				13,709				13,598
Diluted earnings per share		$	0.11			$	0.41			$	0.45			$	0.98
Diluted weighted average shares outstanding			13,820				13,677				13,777				13,688

X

- Definition

Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (h)(2)
-SubTopic 10
-Topic 805
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479328/805-10-50-2

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (h)(3)
-SubTopic 10
-Topic 805
-Publisher FASB
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X

- Definition

Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 805
-SubTopic 20
-Name Accounting Standards Codification
-Paragraph 1
-Section 50
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479907/805-20-50-1

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