XML 44 R33.htm IDEA: XBRL DOCUMENT
v3.24.2.u1

Note 8 - Related Party Transactions (Details Textual) $ / shares in Units, R$ in Millions |  |  |  |  | 2 Months Ended | 6 Months Ended |  |  |
--- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Apr. 30, 2024 shares | Apr. 29, 2024 USD ($) $ / shares | Apr. 29, 2024 ZAR (R) | Apr. 18, 2024 USD ($) | Feb. 23, 2024 USD ($) | Jun. 30, 2024 USD ($) shares | Jun. 30, 2024 USD ($) shares | Mar. 30, 2024 | Mar. 26, 2024 USD ($) | Mar. 26, 2024 BRL (R$) | Feb. 07, 2024 ZAR (R)
SGRP Meridian [Member] |  |  |  |  |  |  |  |  |  |  |
Disposal Group, Including Discontinued Operation, Consideration | R |  |  |  |  |  |  |  |  |  |  | R 180,700,000
Proceeds from Sales of Business, Affiliate and Productive Assets |  | $ 7,700,000 | R 144,560,000 |  |  |  |  |  |  |  |
Brazil Joint Venture [Member] |  |  |  |  |  |  |  |  |  |  |
Disposal Group, Including Discontinued Operation, Consideration |  |  |  |  |  |  |  |  | $ 11,800,000 | R$ 58.9 |
SPAR BSMT [Member] |  |  |  |  |  |  |  |  |  |  |
Subsidiary, Ownership Percentage, Parent |  |  |  |  |  |  |  | 51.00% |  |  |
Meridian [Member] | FRIEDSHELF 401 Proprietary Limited [Member] |  |  |  |  |  |  |  |  |  |  |
Subsidiary, Ownership Percentage, Noncontrolling Owner |  |  |  |  |  |  |  | 49.00% |  |  |
SPAR Group [Member] | SGRP Meridian [Member] |  |  |  |  |  |  |  |  |  |  |
Subsidiary, Ownership Percentage, Parent |  |  |  |  |  |  |  |  |  |  | 51.00%
SPAR Group [Member] | SPAR China [Member] |  |  |  |  |  |  |  |  |  |  |
Percent Of Ownership Interest In Subsidiary Sold By Company |  |  |  |  | 51.00% |  |  |  |  |  |
Proceeds From Sale of Ownership Interest |  |  |  |  | $ 200,000 |  |  |  |  |  |
SPAR Marketing Force [Member] |  |  |  |  |  |  |  |  |  |  |
Subsidiary, Ownership Percentage, Parent |  |  |  |  |  |  |  |  | 51.00% | 51.00% |
Resource Plus, Inc [Member] |  |  |  |  |  |  |  |  |  |  |
Payments to Acquire Interest in Joint Venture |  |  |  | $ 3,000,000 |  |  |  |  |  |  |
Resource Plus Acquisition Note [Member] |  |  |  |  |  |  |  |  |  |  |
Payments to Acquire Interest in Joint Venture |  |  |  | 250,000 |  | $ 250,000 |  |  |  |  |
Debt Instrument, Face Amount |  |  |  | $ 2,750,000 |  |  |  |  |  |  |
Long-Term Debt, Gross |  |  |  |  |  | $ 2,750,000 | $ 2,750,000 |  |  |  |
CIC Agreement [Member] |  |  |  |  |  |  |  |  |  |  |
Preferred Stock, Shares Issued (in shares) | shares |  |  |  |  |  | 2,000,000 | 2,000,000 |  |  |  |
Preferred Stock, Shares Issuable (in shares) | shares |  |  |  |  |  | 3,000,000 | 3,000,000 |  |  |  |
William Bartels [Member] |  |  |  |  |  |  |  |  |  |  |
Liability, Pension and Other Postretirement and Postemployment Benefits, Current |  |  |  |  |  | $ 93,000 | $ 93,000 |  |  |  |
William Bartels [Member] | The 2024 Stock Repurchase Program [Member] |  |  |  |  |  |  |  |  |  |  |
Treasury Stock, Shares, Acquired (in shares) | shares | 1,000,000 |  |  |  |  |  |  |  |  |  |
Share Price (in dollars per share) | $ / shares |  | $ 1.8 |  |  |  |  |  |  |  |  |
William Bartels [Member] | Premium Adjustments [Member] |  |  |  |  |  |  |  |  |  |  |
Related Party Transaction, Amounts of Transaction |  |  |  |  |  |  | 200,000 |  |  |  |
William Bartels [Member] | Remaining Premium Adjustments [Member] |  |  |  |  |  |  |  |  |  |  |
Related Party Transaction, Amounts of Transaction |  |  |  |  |  |  | 1,100,000 |  |  |  |
WB Marketing, Inc [Member] | Service Fees [Member] |  |  |  |  |  |  |  |  |  |  |
Related Party Transaction, Amounts of Transaction |  |  |  |  |  |  | $ 87,000 |  |  |  |

X
- Definition Percent of ownership interest in subsidiary sold by company. + References No definition available. + Details
Name: | sgrp_PercentOfOwnershipInterestInSubsidiarySoldByCompany
Namespace Prefix: | sgrp_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Total number of preferred shares issuable to shareholders. + References No definition available. + Details
Name: | sgrp_PreferredStockSharesIssuable
Namespace Prefix: | sgrp_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition The amount of cash inflow from the sale of ownership interest. + References No definition available. + Details
Name: | sgrp_ProceedsFromSaleOfOwnershipInterest
Namespace Prefix: | sgrp_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount, before unamortized (discount) premium and debt issuance costs, of long-term debt. Includes, but is not limited to, notes payable, bonds payable, commercial loans, mortgage loans, convertible debt, subordinated debt and other types of debt. + 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://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 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Subparagraph (b)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147481139/470-20-50-4 + Details
Name: | us-gaap_DebtInstrumentCarryingAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

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 consideration received or receivable for the disposal of assets and liabilities, including discontinued operation. + References No definition available. + Details
Name: | us-gaap_DisposalGroupIncludingDiscontinuedOperationConsideration
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The equity interest of noncontrolling shareholders, partners or other equity holders in consolidated entity. + References No definition available. + Details
Name: | us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The parent entity's interest in net assets of the subsidiary, expressed as a percentage. + References No definition available. + Details
Name: | us-gaap_MinorityInterestOwnershipPercentageByParent
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The cash outflow associated with the investment in or advances to an entity in which the reporting entity shares control of the entity with another party or group. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 13 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482740/230-10-45-13 + Details
Name: | us-gaap_PaymentsToAcquireInterestInJointVenture
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of liability, recognized in statement of financial position, for pension, other postretirement and postemployment benefits, classified as current. + 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 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480535/715-20-45-3 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480535/715-20-45-2 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-1 + Details
Name: | us-gaap_PensionAndOtherPostretirementAndPostemploymentBenefitPlansLiabilitiesCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Number of shares issued for nonredeemable preferred shares and preferred shares redeemable solely at option of issuer. Includes, but is not limited to, preferred shares issued, repurchased, and held as treasury shares. Excludes preferred shares classified as debt. + 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(28)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147481112/505-10-50-13 + Details
Name: | us-gaap_PreferredStockSharesIssued
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition Aggregate cash proceeds received from a combination of transactions in which noncurrent assets are sold, which may include the sale of a business, an investment in an affiliate (including an equity method investee), property, plant and equipment and intangible assets. Excludes sales of trading, available-for-sale, and held-to-maturity securities. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name Accounting Standards Codification -Section 45 -Paragraph 12 -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482740/230-10-45-12 + Details
Name: | us-gaap_ProceedsFromSalesOfBusinessAffiliateAndProductiveAssets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of transactions with related party during the financial reporting period. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 850 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483326/850-10-50-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483326/850-10-50-3 + Details
Name: | us-gaap_RelatedPartyTransactionAmountsOfTransaction
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Price of a single share of a number of saleable stocks of a company. + References No definition available. + Details
Name: | us-gaap_SharePrice
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:perShareItemType
Balance Type: | na
Period Type: | instant

X
- Definition Number of shares that have been repurchased during the period and are being held in treasury. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -SubTopic 10 -Topic 505 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481112/505-10-50-2 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(29)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1 + Details
Name: | us-gaap_TreasuryStockSharesAcquired
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis=sgrp_SGRPMeridianMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis=sgrp_BrazilJointVentureMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_OwnershipAxis=sgrp_SPARBSMTMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_OwnershipAxis=sgrp_MeridianMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_CounterpartyNameAxis=sgrp_FRIEDSHELF401ProprietaryLimitedMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_OwnershipAxis=sgrp_SparGroupMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis=sgrp_SPARChinaMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_OwnershipAxis=sgrp_SPARMarketingForceMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=sgrp_ResourcePlusIncMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=sgrp_ResourcePlusAcquisitionNoteMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=sgrp_CICAgreementMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=sgrp_WilliamBartelsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ShareRepurchaseProgramAxis=sgrp_The2024StockRepurchaseProgramMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RelatedPartyTransactionAxis=sgrp_PremiumAdjustmentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RelatedPartyTransactionAxis=sgrp_RemainingPremiumAdjustmentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=sgrp_WbMarketingIncMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RelatedPartyTransactionAxis=sgrp_ServiceFeesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |