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Consolidated Statements of Cash Flows (Unaudited) - USD ($)
$ in Thousands
9 Months Ended
Sep. 30, 2023
Sep. 30, 2022
Cash flows from operating activities    
Net income $ 6,120 $ 9,741
Income from discontinued operations (151) (304)
Net income from continuing operations (5,969) (9,437)
Adjustments to reconcile net income to net cash (used in) provided by operations:    
Depreciation and amortization 2,096 1,777
Non-cash interest 348 72
Allowance for losses on notes receivable 300 233
Stock based compensation 1,128 1,892
Deferred taxes (17) (473)
Loss on disposition of intangible assets 0 2,233
Non-cash gain (77) 0
Changes in operating assets and liabilities:    
Accounts receivable (4,443) (1,393)
Prepaid expenses, deposits, and other assets (1,460) (745)
Prepaid workers' compensation (163) (504)
Accounts payable (238) (2,434)
Risk management incentive program liability (356) (433)
Other current liabilities (869) (320)
Accrued payroll, benefits and payroll taxes (1,008) (389)
Due to franchisees 1,144 3,884
Workers' compensation claim payment deposit (238) (284)
Workers' compensation claims liability (285) (1,806)
Net cash provided by operating activities - continuing operations 1,831 10,747
Net cash (used in) provided by operating activities - discontinued operations (46) 562
Net cash provided by operating activities 1,785 11,309
Cash flows from investing activities    
Purchase of acquisitions 0 (19,133)
Purchase of property and equipment (98) (100)
Proceeds from the sale of purchased locations 0 9,317
Proceeds from payments on notes receivable 685 610
Cash issued for notes receivable (143) (50)
Investment in intangible asset (290) (976)
Net change in franchisee deposits 156 184
Net cash provided by (used in) investing activities 310 (10,148)
Cash flows from financing activities    
Payments on term loan payable (3,266) (438)
Payments related to debt issuance (131) 0
Payment of dividends (2,504) (2,479)
Net cash used in financing activities (4,034) (882)
Net (decrease) increase in cash (1,939) 279
Cash, beginning of period 3,049 1,256
Cash, end of period 1,110 1,535
Supplemental disclosure of non-cash investing and financing activities    
Notes receivable issued for the sale of intangible assets 2,017 350
Amounts payable related to the purchase of acquisition 0 1,800
Supplemental disclosure of cash flow information    
Interest paid 1,124 185
Income taxes paid, net of refunds 2,040 3,025
Line of Credit [Member] | Revolving Credit Facility [Member]    
Cash flows from financing activities    
Proceeds from long-term debt $ 1,867 $ 2,035