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Note 12 - Segment Information | 12 Months Ended
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Dec. 31, 2021
Notes to Financial Statements |
Segment Reporting Disclosure [Text Block] | 12. 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 and marketing services throughout the world, operating within two (2) 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. As discussed in Note 2, the Company’s segment disclosure for United States and International income before income taxes and net income tables was incorrect. Both of those tables have been corrected to allocate $615,000 of losses from International to United States pre-tax income (loss). 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):
|  | Year Ended December 31, |
|  | 2021 |  |  | 2020 |
Revenue, net: |  |  |  |  |  |  |  |
Domestic |  | $ | 100,326 |  |  | $ | 92,118 |
International |  |  | 155,393 |  |  |  | 138,399 |
Total revenue |  | $ | 255,719 |  |  | $ | 230,517 |
Operating (loss) income: |  |  |  |  |  |  |  |
Domestic |  | $ | (4,228 | ) |  | $ | 1,876 |
International |  |  | 8,411 |  |  |  | 7,846 |
Total operating income |  | $ | 4,183 |  |  | $ | 9,722 |
Interest expense (income), net: |  |  |  |  |  |  |  |
Domestic |  | $ | 624 |  |  | $ | 650 |
International |  |  | (39 | ) |  |  | 40 |
Total interest expense |  | $ | 585 |  |  | $ | 690 |
Other expense (income), net: |  |  |  |  |  |  |  |
Domestic |  | $ | 15 |  |  | $ | 8 |
International |  |  | (525 | ) |  |  | (250 | )
Total other (income), net |  | $ | (510 | ) |  | $ | (242 | )
Income (loss) before income tax expense: |  |  |  |  |  |  |  |
Domestic |  | $ | (5,672 | ) |  | $ | 603 |
International |  |  | 9,780 |  |  |  | 8,671 |
Total income before income tax expense |  | $ | 4,108 |  |  | $ | 9,274 |
Income tax expense (benefit): |  |  |  |  |  |  |  |
Domestic |  | $ | (1,332 | ) |  | $ | 133 |
International |  |  | 3,440 |  |  |  | 179 |
Total income tax expense |  | $ | 2,108 |  |  | $ | 312 |
Net income (loss): |  |  |  |  |  |  |  |
Domestic |  | $ | (4,340 | ) |  | $ | 470 |
International |  |  | 6,340 |  |  |  | 8,492 |
Total net income |  | $ | 2,000 |  |  | $ | 8,962 |
Net income attributable to non-controlling interest: |  |  |  |  |  |  |  |
Domestic |  | $ | (196 | ) |  | $ | (883 | )
International |  |  | (3,583 | ) |  |  | (4,712 | )
Total net income attributable to non-controlling interest |  | $ | (3,779 | ) |  | $ | (5,595 | )
Net (loss) income attributable to SPAR Group, Inc.: |  |  |  |  |  |  |  |
Domestic |  | $ | (3,730 | ) |  | $ | 202 |
International |  |  | 1,951 |  |  |  | 3,165 |
Total net (loss) income attributable to SPAR Group, Inc. |  | $ | (1,779 | ) |  | $ | 3,367 |
Depreciation and amortization: |  |  |  |  |  |  |  |
Domestic |  | $ | 1,554 |  |  | $ | 1,620 |
International |  |  | 529 |  |  |  | 510 |
Total depreciation and amortization |  | $ | 2,083 |  |  | $ | 2,130 |
Capital expenditures: |  |  |  |  |  |  |  |
Domestic |  | $ | 1,397 |  |  | $ | 1,360 |
International |  |  | 325 |  |  |  | 240 |
Total capital expenditures |  | $ | 1,722 |  |  | $ | 1,600 |
There were no inter-company sales for 2021 or 2020.
|  | December 31, |
|  | 2021 |  |  | 2020 |
Assets: |  |  |  |  |  |  |  |
United States |  | $ | 34,276 |  |  | $ | 31,675 |
International |  |  | 54,740 |  |  |  | 52,354 |
Total assets |  | $ | 89,016 |  |  | $ | 84,029 |
Geographic Data (in thousands)
|  | Year Ended December 31, |
|  | 2021 |  |  | 2020 |
Net international revenue: |  |  |  |  |  | % of consolidated net revenue |  |  |  |  |  |  | % of consolidated net revenue |
Brazil |  | $ | 55,219 |  |  |  | 21.6 | % |  | $ | 49,940 |  |  |  | 21.7 | %
South Africa |  |  | 35,498 |  |  |  | 13.9 |  |  |  | 28,235 |  |  |  | 12.2 |
Mexico |  |  | 22,459 |  |  |  | 8.8 |  |  |  | 22,679 |  |  |  | 9.8 |
China |  |  | 15,769 |  |  |  | 6.2 |  |  |  | 12,401 |  |  |  | 5.4 |
Japan |  |  | 9,704 |  |  |  | 3.8 |  |  |  | 9,273 |  |  |  | 4.0 |
India |  |  | 7,058 |  |  |  | 2.8 |  |  |  | 8,589 |  |  |  | 3.7 |
Canada |  |  | 8,426 |  |  |  | 3.3 |  |  |  | 6,294 |  |  |  | 2.7 |
Australia |  |  | 1,260 |  |  |  | 0.5 |  |  |  | 988 |  |  |  | 0.4 |
Total net international revenue |  | $ | 155,393 |  |  |  | 60.9 | % |  | $ | 138,399 |  |  |  | 59.9 | %
|  | Year Ended December 31, |
|  | 2021 |  |  | 2020 |
Long lived assets: |  |  |  |  |  |  |  |
United States |  | $ | 4,487 |  |  | $ | 4,809 |
International |  |  | 1,574 |  |  |  | 2,487 |
Total long lived assets |  | $ | 6,061 |  |  | $ | 7,296 |

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8924-108599 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8981-108599 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8721-108599 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e9031-108599 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 26 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8844-108599 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e9038-108599 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e9054-108599 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8657-108599 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8721-108599 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -URI http://asc.fasb.org/topic&trid=2134510 + Details
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