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

3 Months Ended

Mar. 31, 2024

Notes Tables

Disaggregation of Revenue [Table Text Block]

		Three months ended
		March 31, 2024				March 31, 2023
HireQuest Direct		$	3,823			$	4,078
Snelling and HireQuest			2,110			$	2,433
DriverQuest and TradeCorp			155			$	137
HireQuest Health			94			$	91
Northbound, MRI, and SearchPath			1,649				2,584
Total		$	7,831			$	9,323

Financing Receivable, Allowance for Credit Loss [Table Text Block]

Allowance for credit losses at December 31, 2022		$	263
Provision for credit losses during 2023			540
Writeoffs charged against the allowance			(180	)
Allowance for credit losses at December 31, 2023			623
Provision for credit losses during 2024			-
Allowance for credit losses at March 31, 2024		$	623

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

			March 31, 2024												December 31, 2023
	Estimated useful life		Gross				Accumulated amortization				Net				Gross				Accumulated amortization				Net
Finite-lived intangible assets:
Franchise agreements	15 years		$	25,556			$	(4,542	)		$	21,014			$	25,556			$	(4,116	)		$	21,440
Purchased software	7 years			3,200				(1,143	)			2,057				3,200				(1,029	)			2,171
Internally developed software	5 years			2,782				(614	)			2,168				2,683				(498	)			2,185
Total finite-lived intangible assets				31,538				(6,299	)			25,239				31,439				(5,643	)			25,796
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			$	37,344			$	(6,299	)		$	31,045			$	37,245			$	(5,643	)		$	31,602

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

		Three months ended
		March 31, 2024				March 31, 2023
Weighted average number of common shares used in basic net income per common share			13,800				13,707
Dilutive effects of unvested restricted stock and stock options			86				75
Weighted average number of common shares used in diluted net income per common share			13,886				13,782

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

		March 31, 2024
(in thousands)			Total				Level 1				Level 2				Level 3
Cash		$	1,569			$	1,569			$	-			$	-
Notes receivable			9,238				-				9,238				-
Accounts receivable			47,712				-				47,712				-
Total assets at fair value		$	58,519			$	1,569			$	56,950			$	-
Term loans payable		$	476			$	-			$	476			$	-
Line of credit			16,107				-				16,107				-
Total liabilities at fair value		$	16,583			$	-			$	16,583			$	-

		December 31, 2023
(in thousands)			Total				Level 1				Level 2				Level 3
Cash		$	1,342			$	1,342			$	-			$	-
Notes receivable			9,622				-				9,622				-
Accounts receivable			44,394				-				44,394				-
Total assets at fair value		$	55,358			$	1,342			$	54,016			$	-
Term loan payable		$	646			$	-			$	646			$	-
Line of credit			14,119				-				14,119				-
Total liabilities at fair value		$	14,765			$	-			$	14,765			$	-

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