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Note 13 - Earnings Per Share (Tables) | 12 Months Ended
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Dec. 31, 2023
Notes Tables |
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block] |
|  | Year Ended December 31, |
|  | 2023 |  |  | 2022 |
Numerator: |  |  |  |  |  |  |  |
Net income attributable to SPAR Group, Inc. |  | $ | 3,902 |  |  | $ | (732 | )
Denominator: |  |  |  |  |  |  |  |
Shares used in basic net income per share calculation |  |  | 23,333 |  |  |  | 22,110 |
Effect of diluted securities: |  |  |  |  |  |  |  |
Stock options and unvested restricted shares |  |  | 147 |  |  |  | – |
Convertible Series B Preferred Stock |  |  | 975 |  |  |  | – |
Shares used in diluted net income per share calculations |  |  | 24,455 |  |  |  | 22,110 |
Basic net income (loss) per common share: |  | $ | 0.17 |  |  | $ | (0.03 | )
Diluted net income (loss) per common share: |  | $ | 0.16 |  |  | $ | (0.03 | )

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- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1 + Details
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