Note 15 - Mergers

12 Months Ended

Dec. 31, 2012

Mergers, Acquisitions and Dispositions Disclosures [Text Block]

15. Mergers

 In 2011, the Company entered into merger agreements between several of its inactive subsidiaries in an effort to simplify the Company's reporting structure. The following inactive subsidiaries were merged into SPAR Acquisition, Inc. (as the survivor):

· SPAR Marketing, Inc.

· PIA Merchandising Co., Inc.

· SPAR Incentive Marketing, Inc.

The following inactive subsidiary was merged into SPAR Group International, Inc. (as the survivor):

· SPAR All Store Marketing Services, Inc.

There is no expected tax or reporting impact expected from the above mergers, as all such subsidiaries were inactive.