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Note 2 - Acquisitions (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

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

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		$	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		$	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
Franchise 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

Cash consideration		$	9,750
Total consideration		$	9,750
Customer relationships		$	9,750

Business Acquisition, Pro Forma Information [Table Text Block]

		Year Ended
		December 31, 2023				December 31, 2022
Total revenue		$	37,882			$	31,097
Net income			6,135				13,312
Basic earnings per share		$	0.45			$	0.98
Basic weighted average shares outstanding			13,733				13,654
Diluted earnings per share		$	0.45			$	0.98
Diluted weighted average shares outstanding			13,801				13,721

		Year Ended
		December 31, 2023				December 31, 2022
Total revenue		$	37,882			$	31,303
Net income			6,135				12,429
Basic earnings per share		$	0.45			$	0.91
Basic weighted average shares outstanding			13,733				13,654
Diluted earnings per share		$	0.45			$	0.91
Diluted weighted average shares outstanding			13,801				13,721

		Year Ended
		December 31, 2023				December 31, 2022
Total revenue		$	37,882			$	31,140
Net income			6,135				13,510
Basic earnings per share		$	0.45			$	0.99
Basic weighted average shares outstanding			13,733				13,654
Diluted earnings per share		$	0.45			$	0.99
Diluted weighted average shares outstanding			13,801				13,721

		Year Ended
		December 31, 2023				December 31, 2022
Total revenue		$	37,882			$	41,995
Net income			6,135				17,813
Basic earnings per share		$	0.45			$	1.30
Basic weighted average shares outstanding			13,733				13,654
Diluted earnings per share		$	0.45			$	1.30
Diluted weighted average shares outstanding			13,801				13,721

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
-URI https://asc.fasb.org//1943274/2147479328/805-10-50-2

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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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