XML 38 R27.htm IDEA: XBRL DOCUMENT v3.24.1.1.u2

Note 3 - Debt (Details Textual) ¥ in Millions, R in Millions, $ in Millions	Oct. 10, 2023 USD ($)	Feb. 01, 2023 USD ($)	Jul. 01, 2022 USD ($)	Mar. 22, 2021 USD ($)	Mar. 31, 2024 USD ($)	Mar. 31, 2024 ZAR (R)	Dec. 31, 2023 USD ($)	Dec. 31, 2023 CNY (¥)	Feb. 01, 2023 CAD ($)	Jul. 01, 2022 CAD ($)	Dec. 31, 2021 CNY (¥)
Debt Instrument, Variable Interest Rate, Type [Extensible Enumeration]		Prime Rate [Member]
Long-Term Debt, Current Maturities					$ 15,159,000		$ 17,530,000
Industrial Bank [Member] | SPAR China [Member]
Debt Instrument, Interest Rate, Stated Percentage					3.56%	3.56%
Debt Instrument, Face Amount | ¥								¥ 2
Long-Term Debt, Current Maturities					$ 300,000
Industrial Bank and Commercial Bank of China [Member] | SPAR China [Member]
Debt Instrument, Interest Rate, Stated Percentage					4.00%	4.00%
Debt Instrument, Face Amount | ¥											¥ 2
Long-Term Debt, Current Maturities					$ 300,000
Investec Bank Ltd. [Member] | SGRP Meridian [Member]
Debt Instrument, Interest Rate, Stated Percentage					11.75%	11.75%
Debt Instrument, Face Amount | R						R 105
Revolving Credit Facility [Member] | North Mill, LLC [Member]
Debt Related Commitment Fees and Debt Issuance Costs		$ 28,000
Revolving Credit Facility [Member] | North Mill, LLC [Member] | SPAR Marketing Force [Member]
Line of Credit Facility, Maximum Borrowing Capacity		28,000,000	$ 17,500,000						$ 2.0
Borrowing Base Availability for Billed Receivables, Percentage			90.00%	85.00%
Borrowing Base Availability for Unbilled Receivables, Percentage			80.00%	70.00%
Debt Instrument, Covenant, Unbilled Cap		$ 7,000,000	$ 6,500,000	$ 5,500,000
Revolving Credit Facility [Member] | North Mill, LLC [Member] | SPAR Canada Company [Member]
Line of Credit Facility, Maximum Borrowing Capacity										$ 1.5
NM Note [Member] | North Mill, LLC [Member]
Debt Instrument, Basis Spread on Variable Rate		1.90%
Debt Instrument, Interest Rate, Stated Percentage					10.32%	10.32%
Long-Term Debt					$ 14,600,000
Loans Payable, Current					13,700,000
NM Note [Member] | North Mill, LLC [Member] | Minimum [Member]
Debt Instrument, Basis Spread on Variable Rate		6.75%
NM Note [Member] | North Mill, LLC [Member] | SPAR Canada Company [Member]
Long-Term Debt					$ 900,000
NM Notes Commencing on 10 October 2022 [Member] | North Mill, LLC [Member]
Debt Instrument, Fee Amount	$ 200,000	$ 100,000
Debt Instrument, Facility Fee for Any Advances Other Than Under Revolving Credit Faculty, Percentage	0.80%	0.80%
Debt Instrument, Fee for Each Incremental 1 Million Increase in Loan Balance in Excess of $21 Million	$ 15,000	$ 15,000

X

- Definition

The percentage of borrowing base availability for billed receivables.

+ References

No definition available.

+ Details

Name:	sgrp_BorrowingBaseAvailabilityForBilledReceivablesPercentage
Namespace Prefix:	sgrp_
Data Type:	dtr-types:percentItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The percentage of borrowing base availability for unbilled receivables.

+ References

No definition available.

+ Details

Name:	sgrp_BorrowingBaseAvailabilityForUnbilledReceivablesPercentage
Namespace Prefix:	sgrp_
Data Type:	dtr-types:percentItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The unbilled cap pursuant to the debt agreement.

+ References

No definition available.

+ Details

Name:	sgrp_DebtInstrumentCovenantUnbilledCap
Namespace Prefix:	sgrp_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Percentage of facility fee for any advances other than under revolving credit facility.

+ References

No definition available.

+ Details

Name:	sgrp_DebtInstrumentFacilityFeeForAnyAdvancesOtherThanUnderRevolvingCreditFacultyPercentage
Namespace Prefix:	sgrp_
Data Type:	dtr-types:percentItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Represents fee for each incremental $1 million increase in excess of $21 million.

+ References

No definition available.

+ Details

Name:	sgrp_DebtInstrumentFeeForEachIncremental1MillionIncreaseInLoanBalanceInExcessOf21Million
Namespace Prefix:	sgrp_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Percentage points added to the reference rate to compute the variable rate on the debt instrument.

+ References

No definition available.

+ Details

Name:	us-gaap_DebtInstrumentBasisSpreadOnVariableRate1
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:percentItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Face (par) amount of debt instrument at time of issuance.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 835
-SubTopic 30
-Name Accounting Standards Codification
-Section 55
-Paragraph 8
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482949/835-30-55-8

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B

Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 69B
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481568/470-20-55-69B

Reference 4: http://www.xbrl.org/2003/role/exampleRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 69C
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481568/470-20-55-69C

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 835
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482900/835-30-50-1

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 835
-SubTopic 30
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482925/835-30-45-2

+ Details

Name:	us-gaap_DebtInstrumentFaceAmount
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Amount of the fee that accompanies borrowing money under the debt instrument.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(22)(b))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

+ Details

Name:	us-gaap_DebtInstrumentFeeAmount
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Contractual interest rate for funds borrowed, under the debt agreement.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(22)(a)(1))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B

+ Details

Name:	us-gaap_DebtInstrumentInterestRateStatedPercentage
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:percentItemType
Balance Type:	na
Period Type:	instant

X

- Definition

Indicates type of variable interest rate on debt instrument.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 470
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477734/942-470-50-3

+ Details

Name:	us-gaap_DebtInstrumentVariableInterestRateTypeExtensibleEnumeration
Namespace Prefix:	us-gaap_
Data Type:	enum2:enumerationSetItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Represents the charge against earnings during the period for commitment fees and debt issuance expenses.

+ References

Reference 1: 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(8))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2

+ Details

Name:	us-gaap_DebtRelatedCommitmentFeesAndDebtIssuanceCosts
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Maximum borrowing capacity under the credit facility without consideration of any current restrictions on the amount that could be borrowed or the amounts currently outstanding under the facility.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(22)(b))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(19)(b))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

+ Details

Name:	us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Carrying value as of the balance sheet date of portion of long-term loans payable due within one year or the operating cycle if longer.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(20))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

+ Details

Name:	us-gaap_LoansPayableCurrent
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt. Excludes lease obligation.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(22))
-SubTopic 10
-Topic 210
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 835
-SubTopic 30
-Name Accounting Standards Codification
-Section 55
-Paragraph 8
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482949/835-30-55-8

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 942
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03(16))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1

Reference 4: http://www.xbrl.org/2003/role/exampleRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 69B
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481568/470-20-55-69B

Reference 5: http://www.xbrl.org/2003/role/exampleRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 69C
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481568/470-20-55-69C

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1D
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1D

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 944
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03(a)(16)(a)(2))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Subparagraph (b)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-4

+ Details

Name:	us-gaap_LongTermDebt
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt classified as current. Excludes lease obligation.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(20))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

+ Details

Name:	us-gaap_LongTermDebtCurrent
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Details

Name:	us-gaap_LineOfCreditFacilityAxis=sgrp_IndustrialBankMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	dei_LegalEntityAxis=sgrp_SPARChinaMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_LineOfCreditFacilityAxis=sgrp_IndustrialBankAndCommercialBankOfChinaMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_LineOfCreditFacilityAxis=sgrp_InvestecBankLtdMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	dei_LegalEntityAxis=sgrp_SGRPMeridianMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_CreditFacilityAxis=us-gaap_RevolvingCreditFacilityMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_LineOfCreditFacilityAxis=sgrp_NorthMillLLCMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	dei_LegalEntityAxis=sgrp_SPARMarketingForceMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	dei_LegalEntityAxis=sgrp_SPARCanadaCompanyMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_CreditFacilityAxis=sgrp_NMNoteMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	srt_RangeAxis=srt_MinimumMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_CreditFacilityAxis=sgrp_NmNotesCommencingOn10October2022Member
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: