XML 15 R2.htm IDEA: XBRL DOCUMENT
v3.24.1.u1

Pay vs Performance Disclosure - USD ($) | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Pay vs Performance Disclosure |  |  |
Pay vs Performance Disclosure, Table | Pay Versus Performance As required by Section 953(a) of the Dodd-Frank Act, we are providing the following information about the relationship between executive compensation actually paid and certain financial performance of the Company. For further information concerning our variable pay-for-performance philosophy and how we align executive compensation with our performance, refer to “Executive Compensation – Compensation Discussion and Analysis.” Pay Versus Performance Tables The following table presents, for each of the three most recent years: • Total compensation, as calculated in the Summary Compensation Table, for our CEO (“Principal Executive Officer” or “PEO”) and an average for our other Named Executive Officers (“Non-PEO NEOs”); • Compensation actually paid to the PEO and Non-PEO NEOs, an SEC prescribed calculation which adjusts total compensation for the items described below and which does not equate to realized compensation; • Our cumulative total shareholder return since the last trading day before the earliest year presented; and • Our net income.
Year |  | Summary Compensation Table Total for PEO (1) ($) |  |  | Compensation Actually Paid to PEO (2) ($) |  |  | Average Summary Compensation Table Total for Non-PEO NEOs (3) ($) |  |  | Average Compensation Actually Paid to Non-PEO NEOs (2) ($) |  |  | Value of Initial Fixed $100 Investment Based on TSR (4) ($) |  |  | Net Income ($) |
(a) |  | (b) |  |  | (c) |  |  | (d) |  |  | (e) |  |  | (f) |  |  | (g) |
2023 |  |  | 1,260,691 |  |  |  | 1,275,132 |  |  |  | 1,330,285 |  |  |  | 1,533,851 |  |  |  | 104.51 |  |  |  | 12,475,000 |
2022 |  |  | 877,455 |  |  |  | 877,455 |  |  |  | 1,110,341 |  |  |  | 1,217,941 |  |  |  | 88.35 |  |  |  | 15,493,000 |
2021 |  |  | 451,529 |  |  |  | 451,529 |  |  |  | 784,994 |  |  |  | 674,813 |  |  |  | 70.30 |  |  |  | 3,053,000 |
(1) For the years 2023, 2022 and 2021, this is the total compensation, as disclosed in the Summary Compensation Table above, for PEO Mr. Ross Dove. (2) Compensation Actually Paid is the Summary Compensation Table total for the PEO (column (b) above) and Average Summary Compensation Table total for the Non-PEO NEOs (column (d) above), adjusted for the value of equity pursuant to Item 402(v)(2)(iii)(C) of Regulations S-K, and detailed in the table following. (3) For the years 2023, 2022 and 2021, this is the average total compensation, as disclosed in the Summary Compensation Table above, for our non-PEO NEOs Mr. David Ludwig and Mr. Nicholas Dove. (4) Total Shareholder Return. The value is based on a fixed investment of one hundred dollars in our common stock measured from the market close on December 31, 2020 (the last trading day of 2020) through and including the end of the fiscal year for each year reported in the table. |  |
Company Selected Measure Name | Net Income |  |
Named Executive Officers, Footnote | (1) For the years 2023, 2022 and 2021, this is the total compensation, as disclosed in the Summary Compensation Table above, for PEO Mr. Ross Dove. |  |
PEO Total Compensation Amount | $ 1,260,691 | $ 877,455 | $ 451,529
PEO Actually Paid Compensation Amount | $ 1,275,132 | 877,455 | 451,529
Adjustment To PEO Compensation, Footnote | The following table presents compensation actually paid as determined by adjusting the Summary Compensation Table Total for the PEO (column (b) above) and Average Summary Compensation Table Total for the Non-PEO NEOs (column (d) above) for the value of equity pursuant to Item 402(v)(2)(iii)(C) of Regulations S-K:
|  | PEO |  |  | Non-PEO NEO (Average) |
|  | 2023 |  |  | 2022 |  |  | 2021 |  |  | 2023 |  |  | 2022 |  |  | 2021 |
Summary Compensation Table Total |  | $ | 1,260,691 |  |  | $ | 877,455 |  |  | $ | 451,529 |  |  | $ | 1,330,285 |  |  | $ | 1,110,341 |  |  | $ | 784,994 |
Subtract: Grant date fair value of equity awards granted during the covered year |  |  | (146,143 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (161,290 | )
Add: Fair value as of end of covered year of equity awards granted during covered year that were outstanding and unvested as of end of covered year |  |  | 160,584 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 9,000 |
Add: Change in fair value from end of prior year to end of current year for equity awards granted in prior years that were outstanding and unvested at end of current year |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (356,884 | ) |  |  | 113,897 |  |  |  | 37,866 |
Add: Fair value as of vesting date of equity awards that were granted and vested in same year |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Add: Change in fair value from end of prior year to vesting date of equity awards granted in prior years that vested in covered year |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 560,450 |  |  |  | (6,297 | ) |  |  | 4,244 |
Subtract: Fair value at end of prior year of equity awards granted in prior years that failed to vest (forfeited) in covered year |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Add: Dollar amount of dividends or other earnings paid on equity awards in covered year prior to vesting date that are not included in total compensation for covered year |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Compensation Actually Paid |  | $ | 1,275,132 |  |  | $ | 877,455 |  |  | $ | 451,529 |  |  | $ | 1,533,851 |  |  | $ | 1,217,941 |  |  | $ | 674,813 |
Non-PEO NEO Average Total Compensation Amount | $ 1,330,285 | 1,110,341 | 784,994
Non-PEO NEO Average Compensation Actually Paid Amount | $ 1,533,851 | 1,217,941 | 674,813
Adjustment to Non-PEO NEO Compensation Footnote | The following table presents compensation actually paid as determined by adjusting the Summary Compensation Table Total for the PEO (column (b) above) and Average Summary Compensation Table Total for the Non-PEO NEOs (column (d) above) for the value of equity pursuant to Item 402(v)(2)(iii)(C) of Regulations S-K:
|  | PEO |  |  | Non-PEO NEO (Average) |
|  | 2023 |  |  | 2022 |  |  | 2021 |  |  | 2023 |  |  | 2022 |  |  | 2021 |
Summary Compensation Table Total |  | $ | 1,260,691 |  |  | $ | 877,455 |  |  | $ | 451,529 |  |  | $ | 1,330,285 |  |  | $ | 1,110,341 |  |  | $ | 784,994 |
Subtract: Grant date fair value of equity awards granted during the covered year |  |  | (146,143 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (161,290 | )
Add: Fair value as of end of covered year of equity awards granted during covered year that were outstanding and unvested as of end of covered year |  |  | 160,584 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 9,000 |
Add: Change in fair value from end of prior year to end of current year for equity awards granted in prior years that were outstanding and unvested at end of current year |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (356,884 | ) |  |  | 113,897 |  |  |  | 37,866 |
Add: Fair value as of vesting date of equity awards that were granted and vested in same year |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Add: Change in fair value from end of prior year to vesting date of equity awards granted in prior years that vested in covered year |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 560,450 |  |  |  | (6,297 | ) |  |  | 4,244 |
Subtract: Fair value at end of prior year of equity awards granted in prior years that failed to vest (forfeited) in covered year |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Add: Dollar amount of dividends or other earnings paid on equity awards in covered year prior to vesting date that are not included in total compensation for covered year |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Compensation Actually Paid |  | $ | 1,275,132 |  |  | $ | 877,455 |  |  | $ | 451,529 |  |  | $ | 1,533,851 |  |  | $ | 1,217,941 |  |  | $ | 674,813 |
Compensation Actually Paid vs. Total Shareholder Return | Compensation Actually Paid and Cumulative Total Stockholder Return The amount of compensation actually paid to our PEO and the average amount of compensation actually paid to our non-PEO NEOs increased from 2021 to 2022 and from 2022 to 2023, as did the Company's total stockholder return. We utilize several performance measures to align executive compensation with the Company’s performance, but historically have not used financial performance measures such as total shareholder return. As described under the Narrative to Summary Compensation Table section of this Proxy Statement, part of the compensation our NEOs are eligible to receive consists of annual performance based cash bonuses and equity awards that are designed to provide appropriate incentives to our executives to achieve defined annual corporate goals. The Board believes that the key performance measurement is operating income growth and we align our payment of incentives to our NEOs based on this metric, which the Company believes is the primary driver that would impact the Company’s enterprise valuation and therefore, ultimatel y, total stockholder return. |  |
Compensation Actually Paid vs. Net Income | Compensation Actually Paid and Net Income The amount of compensation actually paid to our PEO and the average amount of compensation actually paid to our non-PEO NEOs increased from 2021 to 2022 and from 2022 to 2023. The Company's net income increased substantially from 2021 to 2022, and then decreased from 2022 to 2023. The Company does not look to net income as a performance measure for its executive compensation program and instead looks at operating income to evaluate the Company’s performance. From 2022 to 2023 the Company went from having net income of $15.5 million (which included a one time adjustment to our valuation allowance against our deferred tax assets of approximately $7.1 million) to a net income of $12.5 million. Without the adjustment to deferred tax assets, the Company would have had a net income of $8.4 million in 2022. The increase in compensation actually paid to our named executive officers year over year generally reflects cash bonuses for the achievement of annual corporate and strategic objectives. |  |
Total Shareholder Return Amount | $ 104.51 | 88.35 | 70.3
Net Income (Loss) | $ 12,475,000 | $ 15,493,000 | $ 3,053,000
PEO Name | Mr. Ross Dove | Mr. Ross Dove | Mr. Ross Dove
PEO | Adjustment to Compensation, Grant Date Fair Value of Equity Awards Granted During the Covered Year [Member] |  |  |
Pay vs Performance Disclosure |  |  |
Adjustment to Compensation, Amount | $ (146,143) | $ 0 | $ 0
PEO | Adjustment to Compensation, Fair Value as of End of Covered Year of Equity Awards Granted During Covered Year that were Outstanding and Unvested as of End of Covered Year [Member] |  |  |
Pay vs Performance Disclosure |  |  |
Adjustment to Compensation, Amount | 160,584 | 0 | 0
PEO | Adjustment to Compensation, Change in Fair Value from End of Prior Year to End of Current Year for Equity Awards Granted in Prior Years that were Outstanding and Unvested at End of Current Year [Member] |  |  |
Pay vs Performance Disclosure |  |  |
Adjustment to Compensation, Amount | 0 | 0 | 0
PEO | Adjustment to Compensation, Fair Value as of Vesting Date of Equity Awards that were Granted and Vested in Same Year [Member] |  |  |
Pay vs Performance Disclosure |  |  |
Adjustment to Compensation, Amount | 0 | 0 | 0
PEO | Adjustment to Compensation, Change in Fair Value from End of Prior Year to Vesting Date of Equity Awards Granted in Prior Years that Vested in Covered Year [Member] |  |  |
Pay vs Performance Disclosure |  |  |
Adjustment to Compensation, Amount | 0 | 0 | 0
PEO | Adjustment to Compensation, Fair Value at End of Prior Year of Equity Awards Granted in Prior Years that Failed to Vest (Forfeited) in Covered Year [Member] |  |  |
Pay vs Performance Disclosure |  |  |
Adjustment to Compensation, Amount | 0 | 0 | 0
PEO | Adjustment to Compensation, Amount of Dividends or Other Earnings Paid on Equity Awards in Covered Year Prior to Vesting Date that are not Included in Total Compensation for Covered Year [Member] |  |  |
Pay vs Performance Disclosure |  |  |
Adjustment to Compensation, Amount | 0 | 0 | 0
Non-PEO NEO | Adjustment to Compensation, Grant Date Fair Value of Equity Awards Granted During the Covered Year [Member] |  |  |
Pay vs Performance Disclosure |  |  |
Adjustment to Compensation, Amount | 0 | 0 | (161,290)
Non-PEO NEO | Adjustment to Compensation, Fair Value as of End of Covered Year of Equity Awards Granted During Covered Year that were Outstanding and Unvested as of End of Covered Year [Member] |  |  |
Pay vs Performance Disclosure |  |  |
Adjustment to Compensation, Amount | 0 | 0 | 9,000
Non-PEO NEO | Adjustment to Compensation, Change in Fair Value from End of Prior Year to End of Current Year for Equity Awards Granted in Prior Years that were Outstanding and Unvested at End of Current Year [Member] |  |  |
Pay vs Performance Disclosure |  |  |
Adjustment to Compensation, Amount | (356,884) | 113,897 | (37,866)
Non-PEO NEO | Adjustment to Compensation, Fair Value as of Vesting Date of Equity Awards that were Granted and Vested in Same Year [Member] |  |  |
Pay vs Performance Disclosure |  |  |
Adjustment to Compensation, Amount | 0 | 0 | 0
Non-PEO NEO | Adjustment to Compensation, Change in Fair Value from End of Prior Year to Vesting Date of Equity Awards Granted in Prior Years that Vested in Covered Year [Member] |  |  |
Pay vs Performance Disclosure |  |  |
Adjustment to Compensation, Amount | (560,450) | (6,297) | 4,244
Non-PEO NEO | Adjustment to Compensation, Fair Value at End of Prior Year of Equity Awards Granted in Prior Years that Failed to Vest (Forfeited) in Covered Year [Member] |  |  |
Pay vs Performance Disclosure |  |  |
Adjustment to Compensation, Amount | 0 | 0 | 0
Non-PEO NEO | Adjustment to Compensation, Amount of Dividends or Other Earnings Paid on Equity Awards in Covered Year Prior to Vesting Date that are not Included in Total Compensation for Covered Year [Member] |  |  |
Pay vs Performance Disclosure |  |  |
Adjustment to Compensation, Amount | $ 0 | $ 0 | $ 0

X
- References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-K -Number 229 -Section 402 -Subsection v -Paragraph 3 + Details
Name: | ecd_AdjToCompAmt
Namespace Prefix: | ecd_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-K -Number 229 -Section 402 -Subsection v -Paragraph 3 + Details
Name: | ecd_AdjToNonPeoNeoCompFnTextBlock
Namespace Prefix: | ecd_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-K -Number 229 -Section 402 -Subsection v -Paragraph 3 + Details
Name: | ecd_AdjToPeoCompFnTextBlock
Namespace Prefix: | ecd_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-K -Number 229 -Section 402 -Subsection v -Paragraph 2 -Subparagraph vi + Details
Name: | ecd_CoSelectedMeasureName
Namespace Prefix: | ecd_
Data Type: | xbrli:normalizedStringItemType
Balance Type: | na
Period Type: | duration

X
- References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-K -Number 229 -Section 402 -Subsection v -Paragraph 5 -Subparagraph ii + Details
Name: | ecd_CompActuallyPaidVsNetIncomeTextBlock
Namespace Prefix: | ecd_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-K -Number 229 -Section 402 -Subsection v -Paragraph 5 -Subparagraph i + Details
Name: | ecd_CompActuallyPaidVsTotalShareholderRtnTextBlock
Namespace Prefix: | ecd_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-K -Number 229 -Section 402 -Subsection v -Paragraph 3 + Details
Name: | ecd_NamedExecutiveOfficersFnTextBlock
Namespace Prefix: | ecd_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-K -Number 229 -Section 402 -Subsection v -Paragraph 2 -Subparagraph iii + Details
Name: | ecd_NonPeoNeoAvgCompActuallyPaidAmt
Namespace Prefix: | ecd_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-K -Number 229 -Section 402 -Subsection v -Paragraph 2 -Subparagraph ii + Details
Name: | ecd_NonPeoNeoAvgTotalCompAmt
Namespace Prefix: | ecd_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-K -Number 229 -Section 402 -Subsection v -Paragraph 2 -Subparagraph iii + Details
Name: | ecd_PeoActuallyPaidCompAmt
Namespace Prefix: | ecd_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-K -Number 229 -Section 402 -Subsection v -Paragraph 3 + Details
Name: | ecd_PeoName
Namespace Prefix: | ecd_
Data Type: | xbrli:normalizedStringItemType
Balance Type: | na
Period Type: | duration

X
- References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-K -Number 229 -Section 402 -Subsection v -Paragraph 2 -Subparagraph ii + Details
Name: | ecd_PeoTotalCompAmt
Namespace Prefix: | ecd_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-K -Number 229 -Section 402 -Subsection v -Paragraph 1 + Details
Name: | ecd_PvpTable
Namespace Prefix: | ecd_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-K -Number 229 -Section 402 -Subsection v -Paragraph 1 + Details
Name: | ecd_PvpTableTextBlock
Namespace Prefix: | ecd_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-K -Number 229 -Section 402 -Subsection v -Paragraph 2 -Subparagraph iv + Details
Name: | ecd_TotalShareholderRtnAmt
Namespace Prefix: | ecd_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The portion of profit or loss for the period, net of income taxes, which is attributable to the parent. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(g)(1)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 28 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482765/220-10-50-6 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-3 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 1 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-8 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-9 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-4 Reference 13: http://www.xbrl.org/2003/role/exampleRef -Topic 946 -SubTopic 830 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480167/946-830-55-10 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section 45 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483581/946-220-45-7 Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(18)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1 Reference 16: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22 Reference 17: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-07(9)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1 Reference 18: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-09(1)(d)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3 Reference 19: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A Reference 21: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A Reference 22: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A Reference 23: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A Reference 24: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B Reference 25: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B Reference 26: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(B)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B Reference 27: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B Reference 28: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B Reference 29: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 30 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30 Reference 30: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32 Reference 31: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 60B -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B Reference 32: http://www.xbrl.org/2003/role/exampleRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 31 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31 Reference 33: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32 Reference 34: http://www.xbrl.org/2003/role/disclosureRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-7 Reference 35: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28 Reference 36: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1A -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1A Reference 37: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1B -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1B Reference 38: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(20)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2 Reference 39: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(22)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1 + Details
Name: | us-gaap_NetIncomeLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | ecd_ExecutiveCategoryAxis=ecd_PeoMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ecd_AdjToCompAxis=hgbl_AdjustmentToCompensationGrantDateFairValueOfEquityAwardsGrantedDuringTheCoveredYearMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ecd_AdjToCompAxis=hgbl_AdjustmentToCompensationFairValueAsOfEndOfCoveredYearOfEquityAwardsGrantedDuringCoveredYearThatWereOutstandingAndUnvestedAsOfEndOfCoveredYearMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ecd_AdjToCompAxis=hgbl_AdjustmentToCompensationChangeInFairValueFromEndOfPriorYearToEndOfCurrentYearForEquityAwardsGrantedInPriorYearsThatWereOutstandingAndUnvestedAtEndOfCurrentYearMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ecd_AdjToCompAxis=hgbl_AdjustmentToCompensationFairValueAsOfVestingDateOfEquityAwardsThatWereGrantedAndVestedInSameYearMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ecd_AdjToCompAxis=hgbl_AdjustmentToCompensationChangeInFairValueFromEndOfPriorYearToVestingDateOfEquityAwardsGrantedInPriorYearsThatVestedInCoveredYearMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ecd_AdjToCompAxis=hgbl_AdjustmentToCompensationFairValueAtEndOfPriorYearOfEquityAwardsGrantedInPriorYearsThatFailedToVestForfeitedInCoveredYearMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ecd_AdjToCompAxis=hgbl_AdjustmentToCompensationAmountOfDividendsOrOtherEarningsPaidOnEquityAwardsInCoveredYearPriorToVestingDateThatAreNotIncludedInTotalCompensationForCoveredYearMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ecd_ExecutiveCategoryAxis=ecd_NonPeoNeoMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |