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Consolidated Balance Sheets (Current Period Unaudited) - USD ($)
$ in Thousands
Sep. 30, 2025
Dec. 31, 2024
Current assets    
Cash $ 1,102 $ 2,219
Accounts receivable, net of allowance of $351 and $275, respectively 46,937 42,348
Notes receivable 1,364 1,166
Prepaid expenses, deposits, and other assets 3,190 2,413
Prepaid workers' compensation 1,279 1,094
Total current assets 53,872 49,240
Property and equipment, net 4,078 4,149
Workers’ compensation claims payment deposit 1,253 1,127
Franchise agreements, net 18,442 19,737
Other intangible assets, net 7,400 8,442
Goodwill 1,633 1,633
Deferred tax asset 1,948 2,073
Other assets 37 57
Notes receivable, net of current portion and allowance of $1.1 million and $773 thousand, respectively 5,488 6,664
Intangible asset held for sale - discontinued operations 791 891
Total assets 94,942 94,013
Current liabilities    
Accounts payable 399 174
Line of credit 2,203 6,829
Term loan payable 0 88
Other current liabilities 2,067 2,018
Accrued payroll, benefits, and payroll taxes 1,861 2,557
Due to franchisees 11,644 7,579
Risk management incentive program liability 1,027 1,252
Workers' compensation claims liability 3,212 3,599
Total current liabilities 22,413 24,096
Workers' compensation claims liability, net of current portion 2,302 2,707
Franchisee deposits 2,400 2,406
Total liabilities 27,115 29,209
Commitments and contingencies (Note 11)
Stockholders' equity    
Preferred stock - $0.001 par value, 1,000,000 shares authorized; none issued 0 0
Common stock - $0.001 par value, 30,000,000 shares authorized; 14,104,324 and 14,072,804 shares issued, respectively 14 14
Additional paid-in capital 37,110 36,286
Treasury stock, at cost - 48,849 shares and 43,849 shares, respectively (146) (146)
Retained earnings 30,849 28,650
Total stockholders' equity 67,827 64,804
Total liabilities and stockholders' equity $ 94,942 $ 94,013