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Note 9 - Segment Information
 3 Months Ended
Mar. 31, 2021
Notes to Financial Statements  
Segment Reporting Disclosure [Text Block]
9.
Segment Information
 
The Company reports net revenues from operating income by reportable segment. Reportable segments are components of the Company for which separate financial information is available that is evaluated on a regular basis by the chief operating decision maker in deciding how to allocate resources and in assessing performance.
 
The Company provides similar merchandising, business technology and marketing services throughout the world, operating within
two
reportable segments, its Domestic Division and its International Division. The Company uses those divisions to improve its administration and operational and strategic focuses, and it tracks and reports certain financial information separately for each of those divisions. The Company measures the performance of its Domestic and International Divisions and subsidiaries using the same metrics. The primary measurement utilized by management is operating profits, historically the key indicator of long-term growth and profitability, as the Company is focused on reinvesting the operating profits of each of its international subsidiaries back into its local markets in an effort to improve market share and continued expansion efforts.
 
The accounting policies of each of the reportable segments are the same as those described in the Summary of Significant Accounting Policies. Management evaluates performance as follows (in thousands):
 
   
Three Months Ended
  
   
March 31,
  
   
2021
    
2020
  
Revenue:
                
United States
   $
23,676
     $
23,289
  
International
    
37,421
      
38,059
  
Total revenue
   $
61,097
     $
61,348
  
                 
Operating income:
                
United States
   $
757
     $
307
  
International
    
1,961
      
1,170
  
Total operating income
   $
2,718
     $
1,477
  
                 
Interest expense (income):
                
United States
   $
137
     $
132
  
International
    
10
      
96
  
Total interest expense
   $
147
     $
228
  
                 
Other (income), net:
                
United States
    
(2
)
    
(1
 )
International
    
(73
)
    
(7
 )
Total other (income), net
   $
(75
)
   $
(8
 )
                 
Income before income tax expense:
                
United States
   $
622
     $
176
  
International
    
2,024
      
1,081
  
Total income before income tax expense
   $
2,646
     $
1,257
  
                 
Income tax expense:
                
United States
   $
170
     $
75
  
International
    
695
      
260
  
Total income tax expense
   $
865
     $
335
  
 
 
Net income:
                
United States
   $
452
     $
101
  
International
    
1,329
      
821
  
Total net income
   $
1,781
     $
922
  
                 
Net (income) attributable to non-controlling interest:
                
United States
   $
(80
)
   $
(63
 )
International
    
(784
)
    
(561
 )
Total net (income) attributable to non-controlling interest
   $
(864
)
   $
(624
 )
                 
Net income attributable to SPAR Group, Inc.:
                
United States
   $
372
     $
38
  
International
    
545
      
260
  
Total net income attributable to SPAR Group, Inc.
   $
917
     $
298
  
                 
Depreciation and amortization:
                
United States
   $
390
     $
414
  
International
    
140
      
126
  
Total depreciation and amortization
   $
530
     $
540
  
                 
Capital expenditures:
                
United States
   $
285
     $
381
  
International
    
47
      
(39
 )
Total capital expenditures
   $
332
     $
342
  
 
Note:  There were
no
inter-company sales for the 
three
months ended
March 31, 2021
or
2020
.
 
   
March 31,
    
December 31,
  
   
2021
    
2020
  
Assets:
                
United States
   $
38,910
     $
31,675
  
International    
53,483
      
52,354
  
Total assets
   $
92,393
     $
84,029
  
 
 
   
March 31,
    
December 31,
  
   
2021
    
2020
  
Long lived assets:
                
United States
   $
4,645
     $
4,809
  
International    
2,052
      
2,487
  
Total long lived assets
   $
6,697
     $
7,296
  
 
Geographic Data
(in thousands)
 
   
Three Months Ended March 31,
  
   
2021
    
2020
  
     
 
 
  
% of
      
 
 
  
% of
  
     
 
 
  
consolidated
      
 
 
  
consolidated
  
International revenue:
    
 
 
  
net revenue
      
 
 
  
net revenue
  
Brazil
   $
12,300
      
20.1
%
   $
15,564
      
25.4
 %
South Africa
    
7,722
      
12.6
      
6,914
      
11.3
  
Mexico
    
7,259
      
11.9
      
5,847
      
9.5
  
China
    
3,263
      
5.3
      
2,564
      
4.2
  
Japan
    
2,450
      
4.0
      
2,782
      
4.5
  
India
    
2,226
      
3.6
      
2,291
      
3.7
  
Canada
    
1,878
      
3.1
      
1,717
      
2.8
  
Australia
    
323
      
0.5
      
380
      
.6
  
Total international revenue
   $
37,421
      
61.1
%
   $
38,059
      
62.0
 %