sgrp20170331

Customer incentives and deposits

^[2]

3,094

3,349

1,481

1,305

Lines of credit and short-term loans

6,535

9,778

Total current liabilities

28,624

29,765

Long-term debt and other liabilities

Total liabilities

28,670

29,769

Commitments and Contingencies – See Note 9

Equity:

Preferred stock, $.01 par value: Authorized and available shares– 2,445,598, Issued and outstanding shares– None – March 31, 2017 and December 31, 2016

Common stock, $.01 par value: Authorized shares – 47,000,000, Issued shares – 20,680,717 – March 31, 2017 and December 31, 2016

207

Treasury stock, at cost 24,877 shares – March 31, 2017 and 37,877 shares – December 31, 2016

(34)

(51)

Additional paid-in capital

16,138

16,093

(2,341)

(2,407)

Retained earnings

5,591

5,835

19,561

19,677

Total liabilities and equity

3,820

5,405

Total equity

^[3]

23,381

25,082

$ 52,051

$ 54,851

[1]	See Note 2 Correction of Prior Period Financial Statements.
[2]	Represent loans from the local investors into the Company's subsidiaries (representing their proportionate share of working capital loans). The loans have no payment terms and are due on demand and as such have been classified as current liabilities in the Company's consolidated financial statements.
[3]	See Note 2 Correction of Prior Period Financial Statements.

XML 15 R3.htm IDEA: XBRL DOCUMENT

Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares

Mar. 31, 2017

Dec. 31, 2016

^[1]

Preferred stock, par value (in dollars per share)

$ 0.01

Preferred stock, shares authorized (in shares)

2,445,598

Preferred stock, shares issued (in shares)

Preferred stock, shares outstanding (in shares)

Common stock, par value (in dollars per share)

$ 0.01

Common stock, shares authorized (in shares)

47,000,000

Common stock, shares issued (in shares)

20,680,717

Treasury stock, shares (in shares)

24,877

37,877

[1]	See Note 2 Correction of Prior Period Financial Statements.

XML 16 R4.htm IDEA: XBRL DOCUMENT

Consolidated Statements of Income and Comprehensive Loss (Unaudited) - USD ($)
shares in Thousands, $ in Thousands

3 Months Ended

Mar. 31, 2017

Mar. 31, 2016

^[1]

Net revenues

$ 39,886

$ 26,611

Cost of revenues

31,838

20,442

Gross profit

8,048

6,169

Selling, general and administrative expense

7,058

5,513

Interest (income) expense

505

488

Operating income

485

168

(46)

(62)

(24)

593

164

419

Net income attributable to non-controlling interest

174

^[2]

159

(418)

(298)

Basic and diluted loss per common share: (in dollars per share)

$ (244)

$ (139)

$ (0.01)

Weighted average common shares – basic and diluted (in shares)

20,649

20,563

Foreign currency translation adjustments

$ 174

^[2]

$ 159

Other comprehensive income (loss):

164

(488)

Comprehensive income (loss)

338

(329)

Comprehensive (loss) income attributable to non-controlling interest

(516)

Comprehensive loss attributable to SPAR Group, Inc.

$ (178)

$ (312)

[1]	See Note 2 Correction of Prior Period Financial Statements.
[2]	See Note 2 Correction of Prior Period Financial Statements.

XML 17 R5.htm IDEA: XBRL DOCUMENT

Consolidated Statement of Equity (Unaudited) - 3 months ended Mar. 31, 2017 - USD ($)
shares in Thousands, $ in Thousands

Employee Stock Purchase Plan [Member]

Common Stock [Member]

Employee Stock Purchase Plan [Member]

Treasury Stock [Member]

Employee Stock Purchase Plan [Member]

Additional Paid-in Capital [Member]

Employee Stock Purchase Plan [Member]

AOCI Attributable to Parent [Member]

Employee Stock Purchase Plan [Member]

Retained Earnings [Member]

Employee Stock Purchase Plan [Member]

Noncontrolling Interest [Member]

Employee Stock Purchase Plan [Member]

Common Stock [Member]

Treasury Stock [Member]

Additional Paid-in Capital [Member]

AOCI Attributable to Parent [Member]

Retained Earnings [Member]

Noncontrolling Interest [Member]

Total

Shares (in shares) at Dec. 31, 2016

^[1]

20,681

Balance at Dec. 31, 2016

^[1]

$ 207

$ (51)

$ 16,093

$ (2,407)

$ 5,835

$ 5,405

$ 25,082

^[2]

Share-based compensation

^[1]

Purchase of treasury shares (in shares)

^[1]

Purchase of treasury shares

^[1]

Reissued treasury shares – RSU's (in shares)

^[1]

(1)

Reissued treasury shares – RSU's

^[1]

$ 1

(1)

Exercise of stock options (in shares)

^[1]

(12)

Exercise of stock options

^[1]

$ 16

(9)

Distributions to non-controlling investors

^[1]

(2,101)

Other comprehensive income

^[1]

164

Shares (in shares) at Mar. 31, 2017

^[1]

(244)

418

174

^[1]

20,681

Balance at Mar. 31, 2017

^[1]

$ 207

$ (34)

$ 16,138

$ (2,341)

$ 5,591

$ 3,820

$ 23,381

[1]	See Note 2 Correction of Prior Period Financial Statements.
[2]	See Note 2 Correction of Prior Period Financial Statements.

XML 18 R6.htm IDEA: XBRL DOCUMENT

Consolidated Statements of Cash Flows (Unaudited) - USD ($)
$ in Thousands

3 Months Ended

Mar. 31, 2017

Mar. 31, 2016

Operating activities

Adjustments to reconcile net income to net cash provided by operating activities

$ 174

^[1]

$ 159

^[2]

Bad debt expense, net of recoveries

505

488

(40)

Share based compensation

Changes in operating assets and liabilities, net of business acquisitions and disposition:

Accounts receivable

3,486

3,039

Prepaid expenses and other assets

(466)

Accounts payable

1,569

1,052

Accrued expenses, other current liabilities and customer incentives and deposits

440

Net cash provided by operating activities

6,310

4,419

Investing activities

Purchases of property and equipment and capitalized software

(284)

(372)

Net cash used in investing activities

(284)

(372)

Financing activities

Net payments on lines of credit

(3,192)

(1,868)

Proceeds from stock options exercised

Payments on term debt

(6)

Distribution to non-controlling investors

(2,101)

(286)

Net cash used in financing activities

(5,292)

(2,160)

Effect of foreign exchange rate changes on cash

215

(572)

Net change in cash and cash equivalents

949

1,315

Cash and cash equivalents at beginning of year

7,324

^[3]

5,718

Cash and cash equivalents at end of period

8,273

7,033

Supplemental disclosure of cash flows information

Interest paid

(109)

(86)

Income taxes paid

$ 117

$ 39

[1]	See Note 2 Correction of Prior Period Financial Statements.
[2]	See Note 2 Correction of Prior Period Financial Statements.
[3]	See Note 2 Correction of Prior Period Financial Statements.

XML 19 R7.htm IDEA: XBRL DOCUMENT

Note 1 - Basis of Presentation	3 Months Ended
Note 1 - Basis of Presentation	Mar. 31, 2017
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	1. Basis of Presentation The unaudited, interim consolidated financial statements of SPAR Group, Inc., a Delaware corporation ("SGRP"), and its subsidiaries (together with SGRP, collectively, the "Company" or the "SPAR Group"), accompanying this Quarterly Report on Form 10 -Q for the quarter ended March 31, 2017 (this "Quarterly Report"), have been prepared in accordance with accounting principles generally accepted in the United States for interim financial information and with the instructions to Form 10 -Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by accounting principles generally accepted in the United States for complete financial statements. The consolidated balance sheet as of December 31, 2016 has been compiled from the Company’s audited consolidated balance sheet as of such date. In the opinion of management, all normal and recurring adjustments considered necessary for a fair presentation have been included in these interim financial statements. However, these interim financial statements should be read in conjunction with the annual consolidated financial statements and notes thereto for the Company as contained in the SGRP's Annual Report on Form 10 -K for the year ended December 31, 2016, as filed with the Securities and Exchange Commission (the "SEC") on April 17, 2017 (the "2016 Annual Report"), and SGRP's Proxy Statement for its 2017 Annual Meeting of Stockholders as filed with the SEC on April 28, 2017 (the "2017 Proxy Statement"). Particular attention should be given to Items 1 and 1A of the 2016 Annual Report respecting the Company's Business and Risk Factors, respectively, and the following parts of SGRP's 2017 Proxy Statement: (i) SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT , (ii) CORPORATE GOVERNANCE, (iii) EXECUTIVE OFFICERS, COMPENSATION, DIRECTORS AND OTHER INFORMATION and (iv) EXECUTIVE COMPENSATION, EQUITY AWARDS AND OPTIONS. The Company's results of operations for the interim period are not necessarily indicative of its operating results for the entire year.

XML 20 R8.htm IDEA: XBRL DOCUMENT

Note 2 - Correction of Prior Period Financial Statements

3 Months Ended

Mar. 31, 2017

Accounting Changes and Error Corrections [Text Block]

Correction of Prior Period Financial Statements

In connection with the preparation of the Company’s consolidated financial statements for the

three

months ended

March

31,

2017,

we identified an error in the recognition of accumulated other comprehensive loss both in the equity section of the consolidated balance sheet, consolidated statement of equity and the comprehensive loss portion of the consolidated statement of income and comprehensive loss. In accordance with Staff Accounting Bulletin ("SAB") No.

99,

Materiality, and SAB No.

108,

Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements, we evaluated the error and determined that the related impact was not material to our results of operations or financial position for any prior annual or interim period. The correction of this error required reclassification of

$1.6

million between comprehensive loss attributable to the Company and comprehensive loss attributable to non-controlling interest for the year ended

December

31,

2016.

Accordingly, we have corrected the consolidated balance sheet and consolidated statement of income and comprehensive loss as of and for the year ended

December

31,

2016

and will correct these errors for all prior periods presented by revising the appropriate consolidated financial statements. The impact to the consolidated balance sheet as of

December

31,

2016

and the consolidated statements of income and comprehensive loss for the

three

months ended

March

31,

2016,

the

three

and

six

months ended

June

30,

2016,

the

three

and

nine

months ended

September

30,

2016,

and the year ended

December

31,

2016

is as follows:

Consolidated Balance Sheets (in thousands):

	As of March 31, 2016									As of June 30, 2016
	As Reported			Adjuste d			As Revised			As Reported			Adjuste d			As Revised

Accumulated other comprehensive loss	$	(3,357	)	$	1,332		$	(2,025	)	$	(3,570	)	$	1,479		$	(2,091	)
Total SPAR Group, Inc. equity	$	18,163		$	1,332		$	19,495		$	18,330		$	1,479		$	19,809
Non-controlling interest	$	5,708		$	(1,332	)	$	4,376		$	6,028		$	(1,479	)	$	4,549

	As of September 30, 2016									As of December 31, 2016
	As Reported			Adjuste d			As Revised			As Reported			Adjuste d			As Revised

Accumulated other comprehensive loss	$	(3,364	)	$	1,373		$	(1,991	)	$	(3,995	)	$	1,588		$	(2,407	)
Total SPAR Group, Inc. equity	$	18,572		$	1,373		$	19,945		$	18,089		$	1,588		$	19,677
Non-controlling interest	$	6,574		$	(1,373	)	$	5,201		$	6,993		$	(1,588	)	$	5,405

Consolidated Statement of Income and Comprehensive Loss (in thousands):

	Three months ended March 31, 2016
	As Reported			Adjuste d		As Revised

Comprehensive (loss) income attributable to non-controlling interest	$	(298	)	$	315	$	17
Comprehensive loss attributable to SPAR Group, Inc.	$	(627	)	$	315	$	(312	)

	Three months ended June 30, 2016								Six months ended June 30, 2016
	As Reported			Adjuste d		As Revised			As Reported			Adjuste d		As Revised

Comprehensive income attributable to non-controlling interest	$	(320	)	$	148	$	(172	)	$	(618	)	$	462	$	(156	)
Comprehensive loss attributable to SPAR Group, Inc.	$	69		$	148	$	217		$	(558	)	$	462	$	(96	)

	Three months ended September 30, 2016									Nine months ended September 30, 2016
	As Reported			Adjuste d			As Revised			As Reported			Adjuste d		As Revised

Comprehensive income attributable to non-controlling interest	$	(546	)	$	(105	)	$	(651	)	$	(1,164	)	$	357	$	(807	)
Comprehensive loss attributable to SPAR Group, Inc.	$	147		$	(105	)	$	42		$	(411	)	$	357	$	(54	)

	Twelve months ended December 31, 2016
	As Reported			Adjuste d		As Revised

Comprehensive income attributable to non-controlling interest	$	(1,583	)	$	572	$	(1,011	)
Comprehensive loss attributable to SPAR Group, Inc.	$	(953	)	$	572	$	(381	)

XML 21 R9.htm IDEA: XBRL DOCUMENT

Note 3 - Business and Organization	3 Months Ended
Note 3 - Business and Organization	Mar. 31, 2017
Notes to Financial Statements
Nature of Operations [Text Block]	3. Business and Organization The Company is a supplier of merchandising and other marketing services throughout the United States and internationally. The Company also provides in-store event staffing, product sampling, audit services, furniture and other product assembly services, technology services and marketing research services. Assembly services are performed in stores, homes and offices while those other services are primarily performed in mass merchandise, office supply, grocery, drug, home improvement, independent, convenience, value channel and electronics stores. Merchandising services primarily consist of regularly scheduled, special project and other product services provided at the store level, and the Company may be engaged by either the retailer or the manufacturer. Those services may include restocking and adding new products, removing spoiled or outdated products, resetting categories "on the shelf" in accordance with client or store schematics, confirming and replacing shelf tags, setting new sale or promotional product displays and advertising, replenishing kiosks, providing in-store event staffing and providing assembly services in stores, homes and offices. Other merchandising services include whole store or departmental product sets or resets, including new store openings, new product launches and in-store demonstrations, audit services, special seasonal or promotional merchandising, focused product support and product recalls. The Company also provides technology services and marketing research services. As of March 31, 2017, the Company operates in 10 countries and divides its operations into two reportable segments: its Domestic Division, which has provided services in the United States of America since certain of its predecessors were formed in 1979, and its International Division, which began operations in May 2001 and provides similar merchandising, marketing, audit and in-store event staffing services in Australia, Brazil, Canada, China, India, Japan, Mexico, South Africa, and Turkey.

XML 22 R10.htm IDEA: XBRL DOCUMENT

Note 4 - Earnings Per Share

3 Months Ended

Mar. 31, 2017

Earnings Per Share [Text Block]

Earnings Per Share

The following table sets forth the computations of basic and diluted net income per share (in thousands, except per share data):

	Three Months Ended March 31 ,
	20 17			20 16
Numerator:
Net loss attributable to SPAR Group, Inc.	$	(244	)	$	(139	)

Denominator:
Weighted average shares used in basic and diluted net income per share calculation		20,649			20,563


Basic and diluted net loss per common share	$	(0.01	)	$	(0.01	)

For the

three

month periods ended

March

31,

2017

and

2016,

723,000

and

771,000

vested and non-vested stock options were not included in the calculation because they would have had an anti-dilutive effect.

XML 23 R11.htm IDEA: XBRL DOCUMENT

Note 5 - Credit Facilities

3 Months Ended

Mar. 31, 2017

Debt Disclosure [Text Block]

Credit Facilities

Sterling Credit Facility:

July

2010,

as amended in

June

2011,

July

2012,

January

2013,

July

2013,

October

2013,

June

2014,

September

2015,

December

2016,

March

2017

and

April

2017

(as amended, the "Sterling Loan Agreement"), with Sterling National Bank (the "Lender"), and their Secured Revolving Loan Note in the amended maximum principal amounts of

$9.0

million (see below) to the Lender (as amended by all loan amendments, the "Sterling Note"), to document and govern their credit facility with the Lender (including such agreement and note, the "Sterling Credit Facility"). The Sterling Credit Facility currently is scheduled to expire and the Borrowers' loans thereunder will become due on

July

2017

(with no early termination fee).

The Sterling Loan Agreement currently requires the Borrowers to pay interest on the loans thereunder equal to the Agent's floating Prime Rate (as defined in such agreement) plus

one

half of

one

percent

(1/2%)

per annum, and a fee on the maximum unused line thereunder equal to

one

eighth

one

percent

(0.125%)

per annum.

Revolving Loans of up to

$9.0

million are available to the Borrowers under the Sterling Credit Facility based upon the borrowing base formula defined in the Sterling Loan Agreement (principally

85%

of "eligible" US and Canadian accounts receivable less certain reserves). The Sterling Credit Facility is secured by substantially all of the assets of the Borrowers (other than SGRP's non-Canadian foreign subsidiaries, certain designated domestic subsidiaries, and their respective equity and assets).

The amendment to the Sterling Loan Agreement dated as of

December

22,

2016,

among other things, increased the maximum principal amount of the Secured Revolving Loan Note to

$9.0

million until

January

31,

2017

and increased the interest rate to Prime plus

one

half of

one

percent. The amendment to the Sterling Loan Agreement dated as of

March

2017,

among other things, extended the Secured Revolving Loan Note of

$9.0

million until

July

2017.

The amendment to the Sterling Loan Agreement dated as of

April

13,

2017,

among other things, provided for a waiver of the Company’s default on its Fixed Charge Ratio (“FCR”) for the year ended

December

31,

2016

and provided for an adjustment to its FCR for

2017.

The Sterling Loan Agreement requires the Borrowers to maintain certain financial covenants, including maintenance by the Borrowers of a minimum combined tangible net worth of

$7.4

million and minimum consolidated tangible net worth of

$10.0

million, with those figures increasing by at least

50%

of combined and consolidated net profit each year, respectively. In addition, the Borrowers and the Company must not exceed a maximum combined indebtedness to tangible net worth ratio of

3.0

1.0,

and the Borrowers must maintain a minimum fixed charge coverage ratio of

1.5

1.0.

Also, capital expenditures for the Borrowers cannot exceed

$2.0

million during any fiscal year, and, on a consolidated basis, the Company's year-end operations

may

not result in a loss or deficit, as determined in accordance with GAAP. The Company was in compliance with its financial covenants at

March

31,

2017.

International Credit Facilities:

SPARFACTS Australia Pty. Ltd. has a secured line of credit facility with Oxford Funding Pty Ltd. for

$1.2

million (Australian) or approximately

$917,000

(based upon the exchange rate at

March

31,

2017).

The facility provides for borrowing based upon a formula, as defined in the agreement (principally

80%

of eligible accounts receivable less certain deductions). The agreement technically expired on

October

31,

2012,

but is being extended from month to month at the Company's request. The outstanding balance as of

March

31,

2017

was

$252,000.

March

2011,

the Japanese subsidiary, SPAR FM Japan, Inc., a wholly owned subsidiary, secured a term loan with Mizuho Bank in the amount of

20.0

million Yen (Japanese), or approximately

$179,000.

The loan is payable in monthly installments of

238,000

Yen or approximately

$2,000

at an interest rate of

0.1%

per annum with a maturity date of

February

28,

2018.

The outstanding balance at

March

31,

2017,

was approximately

2.6

million Yen or

$24,000

(based upon the exchange rate at

March

31,

2017),

all of which is now short term.

November

29,

2016,

SPAR Brazil established a line of credit with Itau Bank for

1.5

million Brazilian Real or approximately

$477,000

USD (based upon the exchange rate at

March

31,

2017).

The line of credit expires

November

29,

2017,

and the current interest rate is

2.08%

per month. The outstanding balance at

March

31,

2017

was

zero.

December

26,

2016,

SPAR Brazil secured a term loan with Bradesco Bank for

2.0

million Brazilian Real or approximately

$636,000

USD (based upon the exchange rate at

March

31,

2017).

The term loan is payable in monthly installments of

R$184,000

or approximately

$58,000

USD at an annual interest rate of

17.3%

with a maturity date of

December

15,

2017.

As of

March

31,

2017,

1,445,000

Brazilian Real or

$459,000

USD was outstanding (based upon the exchange rate at

March

31,

2017).

SPAR Todopromo has secured a line of credit facility with BBVA Bancomer Ban for

5.0

million Mexican Pesos or approximately

$267,000

USD (based upon the exchange rate at

March

31,

2017).

The revolving line of credit was secured on

March

15,

2016

and expires

March

2018.

The variable interest rate is TIIE (Interbank Interest Rate) +

which resulted in an annual interest rate of

10.5%

at the end of

March

2017.

The outstanding balance at

March

31,

2017

was

zero.

The Company had scheduled future maturities of loans as of

March

31,

2017,

approximately as follows (dollars in thousands):

	Interest Rate as of March 31, 2017			2017		2018
USA - Sterling National Bank		4.5	%	$	5,800		–
Japan - Mizuho Bank		0.1	%		19	$	5
Australia - Oxford Funding Pty Ltd.		6.4	%		252		–

Brazil – Bradesco Bank		17.3	%		459		–
Total				$	6,530	$	5

Summary of

Unused Company Credit and Other Debt Facilities (in thousands):

	March 31, 2017		December 31, 2016
Unused Availability:
United States	$	1,716	$	500
Australia		665		688
Mexico		267		241
Brazil		477		–
Total Unused Availability	$	3,125	$	1,429

XML 24 R12.htm IDEA: XBRL DOCUMENT

Note 6 - Related Party Transactions

3 Months Ended

Mar. 31, 2017

Related-Party Transactions

August

13,

2015

(the "Ethics Code"). The Ethics Code is intended to promote and reward honest, ethical, respectful and professional conduct by each Covered Person (as defined in the Ethics Code in his or her position with the Company anywhere in the world, including (among other things) serving each customer, dealing with each vendor and treating each other with integrity and respect, and behaving honestly, ethically and professionally with each customer, each vendor, each other and the Company. Article II of the Ethics Code specifically prohibits various forms of self-dealing and collusion and Article V of the Ethics Code generally prohibits each "Covered Person" (including SGRP's officers and directors) from engaging in any business activity that conflicts with his or her duties to the Company, and directs each "Covered Person" to avoid any activity or interest that is inconsistent with the best interests of the SPAR Group, in each case except for any "Approved Activity" (as such terms are defined in the Ethics Code). Examples of violations include (among other things) having any ownership interest in, acting as a director or officer of or otherwise personally benefiting from business with any competitor, customer or vendor of the Company other than pursuant to any Approved Activity. Approved Activities include (among other things) any contract with an affiliated person (each an "Approved Affiliate Contract") or anything else disclosed to and approved by SGRP's Board of Directors (the "Board"), its Governance Committee or its Audit Committee, as the case

may

be, as well as the ownership, board, executive and other positions held in and services and other contributions to affiliates of SGRP and its subsidiaries by certain directors, officers or employees of SGRP, any of its subsidiaries or any of their respective family members. The Company's senior management is generally responsible for monitoring compliance with the Ethics Code and establishing and maintaining compliance systems, including those related to the oversight and approval of conflicting relationships and transactions, subject to the review and oversight of SGRP's Governance Committee as provided in clause

IV.11

of the Governance Committee's Charter, and SGRP's Audit Committee as provided in clause

I.2(l)

of the Audit Committee's Charter. The Governance Committee and Audit Committee each consist solely of independent outside directors.

April

2017

the Board formed a special subcommittee of the Audit Committee (the "Special Subcommittee") to (among other things) review the structure, documentation, fairness, conflicts, fidelity, appropriateness, and practices respecting each of the relationships and transactions discussed in this Note

(including those described in this Note under

Domestic Related Party Services

, below). The Special Subcommittee has commenced that review with the assistance of special auditors and counsel recently retained by such Subcommittee. The Company is currently unable to predict the duration, ultimate scope, or results of this review by the Special Subcommittee. See Note

to the Company's Consolidated Financial Statements –

Commitments and Contingencies

–

Legal Matters

, below.

Domestic Related Party Services:

January

2015,

Mr. Brown transferred all of his ownership to parties related to Mr. Brown, each of whom is considered an affiliate of the Company for related party purposes because of their family relationships with Mr. Brown.

$5.9

million and

$4.9

million during the

three

months ended

March

31,

2017

and

2016,

respectively, to SBS for its provision as needed of approximately

4,100

of SBS's available Field Specialists in the U.S.A. (which amounted to approximately

83%

and

80%

of the Company's total domestic Field Specialist expense for the

three

months ended

March

31,

2017

and

2016,

respectively). The Company paid

$1.1

million for both the

three

months ended

March

31,

2017

and

2016,

to SAS for its provision of its

and

full-time regional and district administrators as of

March

31,

2017

and

2016,

respectively (which amounted to approximately

92%

and

93%

of the Company's total domestic field administrative service cost for the

three

months ended

March

31,

2017

and

2016).

In addition to these field service and administration expenses, SAS also incurs other administrative expenses related to benefit and employment tax expenses of SAS and payroll processing, legal and other administrative expenses and SBS incurs expenses for processing vendor payments, legal defense and other administrative expenses (but those expenses are only reimbursed by SGRP to the extent approved by the Company as described below). The total cost recorded by the Company for the expenses of SBS and SAS in providing their services to the Company, including the "Cost Plus Fee" arrangement (as defined and discussed below) and other expenses paid directly by the Company on behalf of and invoiced to SBS and SAS, was

$6.9

million and

$6.1

million, for the

three

months ended

March

31,

2017

and

2016,

respectively.

The terms of the Amended and Restated Field Service Agreement with SBS dated as of

January

2004,

as amended in

2011,

and the Amended and Restated Field Management Agreement with SAS dated as of

January

2004

(each a "Prior Agreement"), defined reimbursable expenses and established a "Cost Plus Fee" arrangement where the Company paid SBS and SAS for their costs of providing those services plus a fixed percentage of such reimbursable expenses (the "Cost Plus Fee"). The parties have had negotiations respecting replacement agreements since the Prior Agreements expired on

November

30,

2014.

As further described below, a new Field Administration Agreement was entered into with SAS in

2016.

The Company and SBS have agreed in principle to a revised Cost Plus Fee arrangement equal to

2.96%

of the Field Specialists and certain other approved reimbursable expenses incurred by SBS in performing services for the Company, subject to certain offsetting credits. This agreement in principle went into effect on and has applied since

December

2014.

A new SBS agreement is being prepared, which will be subject to contractual terms and provisions acceptable to the parties, but the documentation is proceeding slowly because the parties have failed (among other things) to agree on the descriptions and extent of the approval processes for reimbursable expenses.

may

pay any compensation to any person that SBS desires out of its own funds. However, SBS has attempted to invoice the Company monthly for certain such compensation payments since

July

2015,

but the Company has rejected those invoices as non-reimbursable expenses. Since SBS is a "Subchapter S" corporation, all income from SBS is allocated to its stockholders (see above).

three

months ended

March

31,

2017

and

2016

(in the amounts of

$85,000

and

$354,000,

respectively), after determination (on a case by case basis) that those defense expenses were costs of providing services to the Company. The Company has advised SBS that, since there is no currently effective comprehensive written services agreement with SBS, the Company will continue to review and decide each request by SBS for reimbursement of its legal defense expenses (including appeals) on a case-by-case basis, including the relative costs and benefits to the Company. The Company has not agreed, and does not currently intend, to reimburse SBS for any judgment, settlement, or related tax, penalty, or interest in any legal challenge or other proceeding, and the Company does not believe it has ever done so (other than in insignificant nuisance amounts). However, there are no assurances that SBS or someone else will not claim, or that SBS will be able to successfully defend any claim, that the Company is liable (through reimbursement, indemnification or otherwise) for any judgment against SBS. Furthermore, there can be no assurance that SBS will succeed in defending any such legal challenge, the legal expenses of prolonged litigation and appeals could continue to be (and have from time to time been) significant, and any adverse determination in any such challenge could have a material adverse effect on SBS's ability to provide services needed by the Company and the Company's costs of doing business.

Current material and potentially material proceedings against SBS and, in

one

instance, the Company are described in Note

to the Company's Consolidated Financial Statements –

Commitments and Contingencies

–

Legal Matters

, below. These descriptions are based on an independent review by the Company and do not reflect the views of SBS, its management or its counsel.

Any prolonged continuation of or material increase in the legal defense costs of SBS (and thus the reimbursable expenses SBS

may

charge to and that

may

be paid by the Company), any claim by SBS, SAS, any related party or any

third

party that the Company is somehow liable for any judgment against SBS or SAS, any judicial determination that the Company is somehow liable for any judgment against SBS or SAS (in whole or in part), any decrease in SBS's or SAS’s performance (quality or otherwise), any inability by SBS or SAS to execute the services for the Company, or any increase in the Company's use of employees (rather than independent contractors) as its domestic Field Specialists, in each case in whole or in part, could have a material adverse effect on the Company or its performance or condition (including its assets, business, clients, capital, cash flow, credit, expenses, financial condition, income, liabilities, liquidity, locations, marketing, operations, prospects, sales, strategies, taxation or other achievement, results or condition), whether actual or as planned, intended, anticipated, estimated or otherwise expected.

June

14,

2016,

SAS and SMF entered into a new Field Administration Agreement (the "SAS Agreement"). In order to provide continuity with SAS's Prior Agreement, the SAS Agreement is effective and governs the relationship of the parties as of

December

2014,

and amends, restates and completely replaces SAS's Prior Agreement. The SAS Agreement more clearly defines reimbursable and excluded expenses and the budget and approval procedures and continues the indemnifications and releases provided by SAS's Prior Agreement (which indemnifications and releases were and are comparable to those applicable to SGRP's directors and executive officers under its By-Laws and applicable law). Specifically, the SAS Agreement reduced the Cost Plus Fee from

effective as of

June

2016.

to the Company's Consolidated Financial Statements.

may

pay any compensation to any person that SAS desires out of its own funds. Since SAS is a "Subchapter S" corporation, all income from SAS is allocated to its stockholders (see above).

National Merchandising Services, LLC ("NMS"), is a consolidated domestic subsidiary of the Company and is owned jointly by SGRP through its indirect ownership of

51%

of the NMS membership interests and by National Merchandising of America, Inc. ("NMA"), through its ownership of the other

49%

of the NMS membership interests. Mr. Edward Burdekin is the Chief Executive Officer and President and a director of NMS and also is an executive officer and director of NMA. Ms. Andrea Burdekin, Mr. Burdekin's wife, is the sole stockholder and a director of NMA and a director of NMS. NMA is an affiliate of the Company but is not consolidated with the Company.

International Related Party Services:

SGRP Meridian (Pty), Ltd. ("Meridian") is a consolidated international subsidiary of the Company and is owned

51%

by SGRP and

49%

by the following individuals: Mr. Brian Mason, Mr. Garry Bristow, and Mr. Adrian Wingfield. Mr. Mason is President and a director and Mr. Bristow is an officer and director of Meridian. Mr. Mason is also an officer and director and

50%

shareholder of Merhold Property Trust ("MPT"). Mr. Mason and Mr. Bristow are both officers and directors and both own

50%

of Merhold Cape Property Trust ("MCPT"). Mr. Mason, Mr. Bristow and Mr. Wingfield are all officers and own

46.7%,

20%

and

33.3%,

respectively of Merhold Holding Trust ("MHT") which provides similar services like MPT. MPT owns the building where Meridian is headquartered and also owns

vehicles both of which are subleased to Meridian. MCPT provides a fleet of

126

vehicles to Meridian under a

year lease program. These leases are provided to Meridian at local market rates included in the summary table below.

SPAR Todopromo is a consolidated international subsidiary of the Company and is owned

51%

by SGRP and

49%

by the following individuals: Mr. Juan F. Medina Domenzain, Juan Medina Staines, Julia Cesar Hernandez Vanegas, and Jorge Medina Staines. Mr. Juan F. Medina Domenzain is an officer and director of SPAR Todopromo and is also majority shareholder

(90%)

of CONAPAD ("CON") which supplied administrative and operational consulting support to SPAR Todopromo for both the

three

month periods ended

March

31,

2017

and

2016.

August

2016,

Mr. Juan F. Medina Domenzain ("JFMD"), partner in SPAR Todopromo, purchased the warehouse that was being leased by SPAR Todopromo. A new lease expiring

December

31,

2017,

was entered into with SPAR Todopromo with the same terms and cost as with the previous owner.

September

2016,

the Company (through

one

of its subsidiaries, SPAR International Ltd.) acquired

100%

ownership of SGRP Brasil Participações Ltda. ("SGRP Holdings"), a Brazilian limitada (which is a form of limited liability company), from its affiliate, SIT, at cost (including approved expenses). See

Related Party Transactions and Arrangements in the Brazil Acquisition

in this Note, below. SGRP Holdings then completed the formation and acquired a majority of the stock of SPAR Brasil Serviços de Merchandising e Tecnologia S.A., a Brazilian corporation ("SPAR BSMT"). SGRP Holdings and SPAR BSMT are consolidated subsidiaries of the Company. SPAR BSMT is owned

51%

by the Company,

39%

by JK Consultoria Empresarial Ltda.-ME, a Brazilian limitada ("JKC"), and

10%

by Earth Investments, LLC, a Nevada limited liability company ("EILLC").

September

13,

2016.

JDM also is a director of SPAR BSMT. Accordingly, JKC and JDM are each a related party in respect of the Company. EILLC is owned by Mr. Peter W. Brown, a citizen and resident of the USA ("PWB"). PWB is an officer and employee of the Company's affiliate, SIT, which is owned by SGRP's Chairman, Mr. Robert G. Brown, and is also an employee of the Company’s affiliate, SAS. PWB was an official observer at the meetings of SGRP's Board from

2014

through

December

2016,

and PWB also is the nephew of Mr. Robert G. Brown. PWB also is a director of SPAR BSMT. Accordingly, PWB and EILLC are each a related party in respect of the Company.

The NM Acquisition (as defined below in Note

to the Company's Consolidated Financial Statement -

Purchase of Interest in Subsi

diaries

) and associated related party transactions were reviewed and approved by the Audit Committee of SGRP's Board of Directors.

The Company believes it is the largest and most important customer of SBS, SAS, NRS, MPT, MCPT, MHT, CON, JFMD and KMSA (and from time to time

may

be their only customer), and accordingly the Company generally has been able to negotiate better terms, receives more personal and responsive service and is more likely to receive credits and other financial accommodations from SBS, SAS, NRS, MPT, MCPT, MHT, CON, JFMD and KMSA than the Company could reasonably expect to receive from an unrelated service provider who has significant other customers and business. SBS, SAS and other material affiliate contracts and arrangements are annually reviewed and considered for approval by SGRP's Audit Committee, subject to the ongoing negotiations with SBS as described above.

Summary of Related Party Services:

The following costs of affiliates were charged to the Company (in thousands):

	Three Months Ended March 31 ,
	201 7		201 6
Services provided by affiliates:
Field merchandiser and other expenses (SBS)	$	5,875	$	4,947
Field administration and other expenses (SAS)	$	1,074	$	1,138
Office and vehicle rental expenses (MPT)	$	15	$	12
Vehicle rental expenses (MCPT)	$	297	$	179
Office and vehicle rental expenses (MHT)	$	40	$	20
Consulting and administrative services (CON)	$	96	$	77
Legal Services (KMSA)	$	24	$	–
Warehouse rental (JFMD)	$	11	$	–

Total services provided by affiliates	$	7,432	$	6,373

Due to affiliates consists of the following (in thousands):	March 31 ,		December 31,
	201 7		201 6
Loans from local investors:(1)
Australia	$	244	$	231
Mexico		1,001		1,001
Brazil		139		139
China		763		761
NMS LLC		-		348
Accrued Expenses due to affiliates:
SBS/SAS		947		869
Total due to affiliates	$	3,094	$	3,349

(1)

Represent loans from the local investors into the Company's subsidiaries (representing their proportionate share of working capital loans). The loans have no payment terms and are due on demand and as such have been classified as current liabilities in the Company's consolidated financial statements.

Other Related Party Transactions and Arrangements

July

1999,

SPAR Marketing Force, Inc. ("SMF"), SBS and SIT entered into a perpetual software ownership agreement providing that each party independently owned an undivided share of and had the right to unilaterally license and exploit their "Business Manager" Internet job scheduling software (which had been jointly developed by such parties), and all related improvements, revisions, developments and documentation from time to time voluntarily made or procured by any of them at its own expense. Business Manager and its other proprietary software and applications are used by the Company for (among other things) the scheduling, tracking, coordination and reporting of its merchandising and marketing services and are accessible via the Internet or other applicable telecommunication network by the authorized representatives of the Company and its clients through their respective computers and mobile devices. In addition, SPAR Trademarks, Inc., a wholly owned subsidiary of SGRP ("STM"), SBS and SIT entered into separate perpetual trademark licensing agreements whereby STM has granted non-exclusive royalty-free licenses to SIT and SBS (and through them to their commonly controlled subsidiaries and affiliates by sublicenses, including SAS) for their continued use of the name "SPAR" and certain other trademarks and related rights of STM. SBS and SAS provide services to the Company, as described above, SIT assisted in the Brazilian acquisition at a cost to the Company of

$49,000,

as described below, and SIT no longer provides services to and does not compete with the Company.

1%)

of the common stock in Affinity. The Affinity insurance premiums for such coverage are ultimately charged to SAS (and through SAS to the Company), SBS (and through SBS to its covered Field Specialists) and the Company based on the contractual arrangements of the parties.

XML 25 R13.htm IDEA: XBRL DOCUMENT

Note 7 - Preferred Stock	3 Months Ended
Note 7 - Preferred Stock	Mar. 31, 2017
Notes to Financial Statements
Preferred Stock [Text Block]	7. Preferred Stock SGRP's certificate of incorporation authorizes it to issue 3,000,000 shares of preferred stock with a par value of $0.01 per share (the "SGRP Preferred Stock"), which may have such preferences and priorities over the SGRP Common Stock and other rights, powers and privileges as the Company's Board of Directors may establish in its discretion from time to time. The Company has created and authorized the issuance of a maximum of 3,000,000 shares of Series A Preferred Stock pursuant to SGRP's Certificate of Designation of Series "A" Preferred Stock (the "SGRP Series A Preferred Stock"), which have dividend and liquidation preferences, have a cumulative dividend of 10% per year, are redeemable at the Company's option and are convertible at the holder's option (and without further consideration) on a one -to- one basis into SGRP Common Stock. The Company issued 554,402 of SGRP shares to affiliated retirement plans which were all converted into common shares in 2011 (including dividends earned thereon), leaving 2,445,598 shares of remaining authorized preferred stock. At March 31, 2017, no shares of SGRP Series A Preferred Stock were issued and outstanding.

XML 26 R14.htm IDEA: XBRL DOCUMENT

Note 8 - Stock-based Compensation and Other Plans	3 Months Ended
Note 8 - Stock-based Compensation and Other Plans	Mar. 31, 2017
Notes to Financial Statements
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	8. Stock-Based Compensation and Other Plans SGRP has granted restricted stock and stock option awards to its eligible directors, officers and employees and certain employees of its affiliates respecting shares of Common Stock issued by SGRP ("SGRP Shares") pursuant to SGRP's 2008 Stock Compensation Plan (as amended, the "2008 Plan"), which was approved by SGRP's stockholders in May of 2008 and 2009. The 2008 Plan provides for the granting of restricted SGRP shares, stock options to purchase SGRP shares (either incentive or nonqualified), and restricted stock units, stock appreciation rights and other awards based on SGRP shares ("Awards") to SGRP Directors and the Company's specified executives, employees and consultants (which are employees of certain of its affiliates), although to date SGRP has not issued any permissible form of Award other than stock option, restricted share awards, and performance stock units. As of March 31, 2017, approximately 1.1 million SGRP shares were available for Award grants under the amended 2008 Plan. 100,000 option grants were issued to the new SVP Sales and Marketing during the three month period ended March 31, 2017. The Company recognized $46,000 and $66,000 in stock-based compensation expense relating to stock option Awards during the three month periods ended March 31, 2017 and 2016, respectively. The tax benefit, available to the Company, from stock based compensation expense related to stock options during the three months ended March 31, 2017 and 2016 was approximately $17,400 and $25,300, respectively. As of March 31, 2017, total unrecognized stock-based compensation expense related to stock options was $373,500. During the three months ended March 31, 2017 and 2016, the Company recognized approximately $9,000 and $12,000, respectively, of stock-based compensation expense related to restricted stock. The tax benefit, available to the Company, from stock based compensation expense related to restricted stock during the three months ended March 31, 2017 and 2016 was approximately $3,400 and $4,700, respectively. As of March 31, 2017, total unrecognized stock-based compensation expense related to unvested restricted stock Awards was $65,300.

XML 27 R15.htm IDEA: XBRL DOCUMENT

Note 9 - Commitments and Contingencies	3 Months Ended
Note 9 - Commitments and Contingencies	Mar. 31, 2017
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	9. Commitments and Contingencies Legal Matters The Company is a party to various legal actions and administrative proceedings arising in the normal course of business. In the opinion of Company's management, disposition of these matters are not anticipated to have a material adverse effect on the Company or its estimated or desired assets, business, clients, capital, cash flow, credit, expenses, financial condition, income, liabilities, liquidity, locations, marketing, operations, prospects, sales, strategies, taxation or other achievement, results or condition. The Company executes the services it provides to its domestic clients through independent field merchandising, auditing, assembly and other field personnel (each a "Field Specialist"), almost all of whom are independent contractors. Substantially all of the Company's domestic Field Specialists are engaged and provided as independent contractors by SBS. For contractual details and payment amounts, see Note 6 to the Company's Consolidated Financial Statements – Related Party Transactions – Domestic Related Party Services , above. The appropriateness of SBS's treatment of its Field Specialists as independent contractors has been periodically subject to legal challenge (both currently and historically) by various states and others, SBS's expenses of defending those challenges and other proceedings have historically been reimbursed by the Company under SBS's Prior Agreement, and SBS's expenses of defending those challenges and other proceedings were reimbursed by the Company during the three month periods ended March 31, 2017 and 2016 (in the amounts of $85,000 and $354,000, respectively), after determination (on a case by case basis) that those defense expenses were costs of providing services to the Company. The Company has advised SBS that, since there is no currently effective comprehensive written services agreement with SBS, the Company will continue to review and decide each request by SBS for reimbursement of its legal defense expenses (including appeals) on a case-by-case basis, including the relative costs and benefits to the Company. The Company has not agreed, and does not currently intend, to reimburse SBS for any judgment, settlement, or related tax, penalty, or interest in any legal challenge or other proceeding, and the Company does not believe it has ever done so (other than in insignificant nuisance amounts). However, there are no assurances that SBS or someone else will not claim, or that SBS will be able to successfully defend any claim, that the Company is liable (through reimbursement, indemnification or otherwise) for any judgment against SBS. Furthermore, there can be no assurance that SBS will succeed in defending any such legal challenge, the legal expenses of prolonged litigation and appeals could continue to be (and have from time to time been) significant, and any adverse determination in any such challenge could have a material adverse effect on SBS's ability to provide services needed by the Company and the Company's costs of doing business. Current material and potentially material proceedings against SBS and, in one instance, the Company are described below. These descriptions are based on an independent review by the Company and do not reflect the views of SBS, its management or its counsel. SBS Clothier Litigation Melissa Clothier was engaged by SBS (then known as SPAR Marketing Services, Inc.) and provided services pursuant to the terms of an "Independent Merchandiser Agreement" acknowledging her engagement as an independent contractor. On June 30, 2014, Ms. Clothier filed suit against SBS and the Company styled Case No. RG12 639317, in the Superior Court in Alameda County, California, in which Ms. Clothier asserted claims on behalf of herself and a putative class of similarly situated merchandisers in California who are or were classified as independent contractors at any time between July 16, 2008, and June 30, 2014. Ms. Clothier alleged that she and other class members were misclassified as independent contractors and that, as a result of this misclassification, the defendants improperly underpaid them in violation of California minimum wage and overtime laws. The Company was subsequently dismissed from the action without prejudice. The court ordered that the case be heard in two phases. Phase one was limited to the determination of whether members of the class were misclassified as independent contractors. After hearing evidence, receiving post-trial briefings and considering the issues, the Court issued its Statement of Decision on September 9, 2016, finding that the class members had been misclassified as independent contractors rather than employees. The parties have now moved into phase two to determine damages (if any). No trial date for phase two has been set and the parties are currently engaged in discovery as to the measure of damages in this case. SBS has advised the Company that SBS will appeal the adverse phase one determination when permitted under the court's rules. SBS Rodgers Litigation Maceo Rodgers was engaged by and provided services to SBS pursuant to the terms of his "Master Agreements" with SBS acknowledging his engagement as an independent contractor. On February 21, 2014, Rodgers filed suit against SBS, Robert G. Brown and William H. Bartels, styled Civil Action No. 3:14 -CV- 00055, in the U.S. District Court for the Southern District of Texas (Galveston Division). Plaintiff asserted claims on behalf of himself and an alleged class of similarly situated individuals who provided services to SBS as independent contractors at any time on or after July 15, 2012, claiming they all were misclassified as independent contractors and that, as a result of this misclassification, the Defendants improperly underpaid them in violation of the Fair Labor Standards Act's overtime and minimum wage provisions. Although the Court conditionally certified the class on December 8, 2015, only 61 individuals joined the action as opt-in plaintiffs, and all but 11 of them have potentially disqualifying arbitration provisions, residences outside the class's geographic area, or late opt-in filings, and are being challenged by the Defendants in various pending motions, including a motion to decertify the class. SBS and SGRP Hogan Litigation Paradise Hogan was engaged by and provided services to SBS as an independent contractor pursuant to the terms of an "Independent Contractor Master Agreement" with SBS acknowledging his engagement as an independent contractor. On January 6, 2017, Hogan filed suit against SBS and SPAR Group, Inc. ("SGRP" and part of the Company), styled Civil Action No. 1:17 -cv- 10024 -LTS, in the U.S. District Court for District of Massachusetts. Hogan initially asserted claims on behalf of himself and an alleged nationwide class of similarly situated individuals who provided services to SBS and SGRP as independent contractors. Hogan alleged that he and other alleged class members were misclassified as independent contractors, and as a result of this purported misclassification, Hogan asserted claims on behalf of himself and the alleged Massachusetts class members under the Massachusetts Wage Act and Minimum Wage Law for failure to pay overtime and minimum wages, as well as state law claims for breach of contract, unjust enrichment, quantum meruit, and breach of the covenant of good faith and fair dealing. In addition, Hogan asserted claims on behalf of himself and the nationwide class for violation of the Fair Labor Standards Act's overtime and minimum wage provisions. On March 28, 2017, Company moved to refer Hogan's claim to arbitration pursuant to his agreement, to dismiss or stay Hogan's case pending arbitration, and to dismiss Hogan's case for failure to state a specific claim upon which relief could be granted. Plaintiff’s counsel subsequently notified SGRP’s attorney of their intent to amend their Complaint without prejudice. The Amended Complaint, which was filed on May 2, 2017, eliminated all of Plaintiff’s claims except for a single claim against SGRP for failure to pay Hogan and a similarly situated class of Massachusetts independent contractors all wages under the Massachusetts Wage Act and a separate, but identical claim against SBS. The result of the amendment significantly narrowed the scope of the litigation and eliminated the original nationwide Fair Labor Standards Act claims. The Company has been granted leave to refile their motion to compel arbitration pursuant to Hogan’s agreement, to dismiss or stay Hogan’s case pending arbitration, and to dismiss Hogan’s case for failure to state a specific claim upon which relief could be granted. The Company’s motion is due on May 24, 2017. Potential Adverse Effects of the SBS Litigation Any prolonged continuation of or material increase in the legal defense costs of SBS (and thus the reimbursable expenses SBS may charge to and that may be paid by the Company), any claim by SBS, any other related party or any third party that the Company is somehow liable for any judgment against SBS or other related party, any judicial determination that the Company is somehow liable for any judgment against SBS or other related party (in whole or in part), any decrease in SBS's performance (quality or otherwise), any inability by SBS to execute the services for the Company, or any increase in the Company's use of employees (rather than independent contractors) as its domestic Field Specialists, in each case in whole or in part, could have a material adverse effect on the Company or its performance or condition (including its assets, business, clients, capital, cash flow, credit, expenses, financial condition, income, liabilities, liquidity, locations, marketing, operations, prospects, sales, strategies, taxation or other achievement, results or condition), whether actual or as planned, intended, anticipated, estimated or otherwise expected. See Note 6 to the Company's Consolidated Financial Statements – Related Party Transactions – Domestic Related Party Services, above.

XML 28 R16.htm IDEA: XBRL DOCUMENT

Note 10 - Segment Information

3 Months Ended

Mar. 31, 2017

Segment Reporting Disclosure [Text Block]

10.

Segment Information

The Company provides similar merchandising and marketing services throughout the world, operating within

two

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.

	Three Months Ended March 31,
	201 7			201 6
Revenue:
United States	$	11,321		$	9,752
International		28,565			16,859
Total revenue	$	39,886		$	26,611

Operating income (loss):
United States	$	64		$	(297	)
International		421			465
Total operating income	$	485		$	168

Interest (income) expense:
United States	$	51		$	24
International		(97	)		4
Total interest (income) expense	$	(46	)	$	28

Other income, net:
United States	$	–		$	–
International		(62	)		(24	)
Total other income, net	$	(62	)	$	(24	)

Income before income tax expense:
United States	$	13		$	(321	)
International		580			485
Total income before income tax expense	$	593		$	164

Income tax expense:
United States	$	249		$	(211	)
International		170			216
Total income tax expense	$	419		$	5

Net income:
United States	$	(236	)	$	(110	)
International		410			269
Total net income	$	174		$	159


Net income attributable to non-controlling interest:
United States	$	(26	)	$	(39	)
International		(392	)		(259	)
Total net income attributable to non-controlling interest	$	(418	)	$	(298	)

Net (loss) income attributable to SPAR Group, Inc.:
United States	$	(262	)	$	(149	)
International		18			10
Total net (loss) income attributable to SPAR Group, Inc.	$	(244	)	$	(139	)

Depreciation and amortization:
United States	$	340		$	343
International		165			145
Total depreciation and amortization	$	505		$	488

Capital expenditures:
United States	$	266		$	245
International		94			127
Total capital expenditures	$	360		$	372

Note: There were no inter-company sales for the three months ended March 31, 2017 or 2016.

	March 31,		December 31,
	201 7		201 6
Assets:
United States	$	19,313	$	22,189
International		32,738		32,662
Total assets	$	52,051	$	54,851

Geographic Data

(in thousands)

	Three Months Ended March 31 ,
	20 17				2016
International revenue:			% of consolidated net revenue				% of consolidated net revenue
Brazil	$	9,943		24.9%	$	–		–%
South Africa		6,027		15.1		4,214		15.8
Mexico		4,688		11.8		4,999		18.8
China		2,408		6.0		2,735		10.3
Japan		1,709		4.3		1,593		6.0
India		1,612		4.0		1,304		4.9
Canada		1,303		3.3		1,258		4.7
Australia		810		2.0		659		2.5
Turkey		65		0.2		97		0.4
Total international revenue	$	28,565		71.6%	$	16,859		63.4%

	March 31,		December 31,
	20 17		20 16
Long lived assets:
United States	$	8,526	$	8,594
International		4,593		3,965
Total long lived assets	$	13,119	$	12,559

XML 29 R17.htm IDEA: XBRL DOCUMENT

Note 11 - Purchase of Interests in Subsidiaries

3 Months Ended

Mar. 31, 2017

Business Combination Disclosure [Text Block]

11.

Purchase of Interests in Subsidiaries

September

2016,

after acquiring SGRP Brasil Participações Ltda. ("SGRP Holdings"), a Brazilian limitada (which is a form of limited liability company), and establishing SPAR Brasil Serviços de Merchandising e Tecnologia S.A., a Brazilian corporation ("SPAR BSMT"), in a series of related party transactions (See Note

to the Company's Consolidated Financial Statements -

Related Party Transactions

Related Party Transactions and Arrangements in the Brazil Acquisition

, above), SGRP Holdings and SPAR BSMT (the "Purchasers") entered into a Quota Purchase Agreement dated

September

13,

2016

(the "NM QPA"), with Interservice Publicidade Sociedade Ltda., a Brazilian limitada, Momentum Promoções Ltda., a Brazilian limitada, and IPG Nederland B.V., a Netherlands company (collectively, the "Sellers"). The Sellers are subsidiaries of The Interpublic Group of Companies, Inc., a Delaware corporation ("Interpublic"), which is a global provider of advertising, media and other business services. The NM QPA provided for the acquisition by the Purchasers from the Sellers (the "NM Acquisition") of all of the equity shares (called "quotas") in New Momentum Ltda., a Brazilian limitada, and New Momentum Serviços Temporários Ltda., a Brazilian limitada (each a "NM Company" or collectively the "NM Companies"),

two

of Interpublic's "In Store" companies in Brazil. SPAR BSMT acquired

99%

of the quotas issued by each NM Company and SGRP Holdings acquired

of the quotas issued by each NM Company pursuant to the NM QPA. The closing of the acquisition of the NM Companies was completed with the disbursement of the purchase price to the Sellers on

September

19,

2016,

effective as of close of business on

September

13,

2016.

The purchase price for the NM Companies was

R$1,312,000

(approximately

US$401,000).

The Company has since changed the names of the NM Companies to SPAR Brasil Serviços LTDA. and SPAR Brasil Serviços Temporários LTDA.

Momentum Promoções Ltda.,

one

of the Sellers, also agreed to provide certain transition services and continued use of certain existing office space to SPAR BSMT and each of the NM Companies (collectively, "SPAR Brazil"), pursuant to a Transition Services Agreement dated

September

13,

2016

(the "Transition Agreement"), and a Sublease Agreement dated

September

13,

2016

(the "Sublease"), respectively. The Sublease has an initial term of

months and requires monthly rent and back office support payments of

R$205,417

(approximately

US$65,700).

After

December

31,

2016,

the Transition Agreement relating to Accounting Service, terminates on

April

30,

2017

and for IT service, terminates on

September

13,

2017.

may

be updated should additional information become available related to this acquisition. A summary of assets acquired, goodwill and liabilities assumed and net of purchase price are as follows (in thousands):

Cash	$	484
Net Working Capital, net of cash		(155	)
Fixed Assets		22
Intangible Assets		336
Goodwill		133
Assumed Liabilities		(419	)
Net Fair Value of Assets Acquired	$	401

For the

three

month period ended

March

31,

2017,

the Company reported revenue of

$9.9

million and a net income of

$22,000

related to this acquisition. The following table contains unaudited pro forma revenue and net income for SPAR Group, Inc. assuming SPAR Brasil closed on

January

2016

(in thousands):

		Revenue				Net Loss
Consolidated supplemental pro forma for the three month period ended March 31, 2016		$	33,838			$	(266	)

January

2016.

This pro forma information utilizes certain estimates, is presented for illustrative purposes only and

may

not be indicative of the results of operation that would have actually occurred. In addition, future results

may

vary significantly from the results reflected in the pro forma information. The unaudited pro forma financial information does not reflect the impact of future events that

may

occur after the acquisition, such as anticipated cost savings from operating synergies.

XML 30 R18.htm IDEA: XBRL DOCUMENT

Note 12 - Summary of Significant Accounting Policies	3 Months Ended
Note 12 - Summary of Significant Accounting Policies	Mar. 31, 2017
Notes to Financial Statements
Significant Accounting Policies [Text Block]	12. Summary of Significant Accounting Policies New Accounting Pronouncements In January 2017, the FASB issued Accounting Standard Update 2017 - 04 (ASU 2017 - 04), Intangibles-Goodwill and Other (Topic 350) Simplifying the Test for Goodwill Impairment. With ASU 2017 - 04, an entity will no longer determine goodwill impairment by calculating the implied fair value of goodwill by assigning the fair value of a reporting unit to all of its assets and liabilities as if that reporting unit had been acquired in a business combination. Instead, an entity will compare the fair value of a reporting unit with its carrying amount and recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit's fair value. ASU 2017 - 04 is effective for annual or any interim goodwill impairment tests in fiscal years beginning after December 15, 2019. The Company is currently evaluating the impact the adoption of ASU 2017 - 04 will have on our consolidated financial statements. In January 2017, the FASB issued ASU 2017 - 01, Clarifying the Definition of a Business, which clarifies the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. ASU 2017 - 01 is required to be applied prospectively for reporting periods beginning after December 31, 2017. The impact on the Company's consolidated financial statements will depend on the facts and circumstances of any specific future transactions. In March 2016, the FASB issued ASU No. 2016 - 09, “Compensation— Stock Compensation (Topic 718)” (“ASU 2016 - 09”). The guidance changes how companies account for certain aspects of equity-based payments to employees. Entities will be required to recognize income tax effects of awards in the income statement when the awards vest or are settled. The guidance also allows an employer to repurchase more of an employee’s shares than it can under current guidance for tax withholding purposes providing for withholding at the employee’s maximum rate as opposed to the minimum rate without triggering liability accounting and to make a policy election to account for forfeitures as they occur. The updated guidance is effective for annual periods beginning after December 15, 2016. Effective January 1, 2017, the Company adopted the accounting guidance contained within ASU 2016 - 09. In February 2016, the FASB issued ASU 2016 - 02 amending the existing accounting standards for lease accounting and requiring lessees to recognize lease assets and lease liabilities for all leases with lease terms of more than 12 months, including those classified as operating leases. Both the asset and liability will initially be measured at the present value of the future minimum lease payments, with the asset being subject to adjustments such as initial direct costs. Consistent with current U.S. Generally Accepted Accounting Principles ("GAAP"), the presentation of expenses and cash flows will depend primarily on the classification of the lease as either a finance or an operating lease. The new standard also requires additional quantitative and qualitative disclosures regarding the amount, timing and uncertainty of cash flows arising from leases in order to provide additional information about the nature of an organization's leasing activities. This ASU is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2018 and requires modified retrospective application. Early adoption is permitted. We are currently evaluating the impact of the new guidance on our consolidated financial statements and related disclosures. As our operations are conducted in leased facilities, this ASU may require us to disclose additional information about our leasing activities. We plan to evaluate the impact of the new guidance on our consolidated financial statements and related disclosures. In November 2015, the FASB issued ASU 2015 - 17, Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes, simplifying the balance sheet classification of deferred taxes by requiring all deferred taxes, along with any related valuation allowance, to be presented as noncurrent. This ASU is effective for the Company beginning in the first quarter of 2017, which the Company has applied retrospectively. Upon the adoption of the guidance, the Company reclassified $471,000 from current assets to non-current assets, and reduced both non-current assets and current liabilities by $2,389,000. In May 2014, the FASB issued new revenue recognition guidance under ASU 2014 - 09 that will supersede the existing revenue recognition guidance under U.S. GAAP. The new standard focuses on creating a single source of revenue guidance for revenue arising from contracts with customers for all industries. The objective of the new standard is for companies to recognize revenue when it transfers the promised goods or services to its customers at an amount that represents what the company expects to be entitled to in exchange for those goods or services. In July 2015, the FASB deferred the effective date by one year (ASU 2015 - 14). This ASU will now be effective for annual periods, and interim periods within those annual periods, beginning on or after December 15, 2017. Early adoption is permitted, but not before the original effective date of December 15, 2016. Since the issuance of the original standard, the FASB has issued several other subsequent updates including the following: 1) clarification of the implementation guidance on principal versus agent considerations (ASU 2016 - 08); 2) further guidance on identifying performance obligations in a contract as well as clarifications on the licensing implementation guidance (ASU 2016 - 10); 3) rescission of several SEC Staff Announcements that are codified in Topic 605 (ASU 2016 - 11); 4) additional guidance and practical expedients in response to identified implementation issues (ASU 2016 - 12); and 5) technical corrections and improvements (ASU 2016 - 20). The company is currently assessing the method under which it will adopt and the potential impact of adopting ASU 2014 - 09 on its financial position, results of operations, cash flow and/or disclosures.

XML 31 R19.htm IDEA: XBRL DOCUMENT

Note 13 - Capital Lease Obligations

3 Months Ended

Mar. 31, 2017

Capital Leases in Financial Statements of Lessee Disclosure [Text Block]

13.

Capital Lease Obligations

The Company has an outstanding capital lease obligation with an interest rate of

5.8%.

The related capital lease assets balances are detailed below (in thousands):

Start Date:		Original Cost				Accumulated Amortization				Net Book Value at March 31, 2017
January 2017		$	76			$	6			$	70

Annual future minimum lease payments required under the leases, together with the present value as of

March

31,

2017,

are as follows (in thousands):

Year Ending December 31,	Amount

2017	$	20
2018		28
2019		28
		76
Less amount representing interest		6
Present value of net minimum lease payments included in accrued expenses and other current liabilities, and long term debt	$	70

XML 32 R20.htm IDEA: XBRL DOCUMENT

Significant Accounting Policies (Policies)	3 Months Ended
Significant Accounting Policies (Policies)	Mar. 31, 2017
Accounting Policies [Abstract]
New Accounting Pronouncements, Policy [Policy Text Block]	New Accounting Pronouncements In January 2017, the FASB issued Accounting Standard Update 2017 - 04 (ASU 2017 - 04), Intangibles-Goodwill and Other (Topic 350) Simplifying the Test for Goodwill Impairment. With ASU 2017 - 04, an entity will no longer determine goodwill impairment by calculating the implied fair value of goodwill by assigning the fair value of a reporting unit to all of its assets and liabilities as if that reporting unit had been acquired in a business combination. Instead, an entity will compare the fair value of a reporting unit with its carrying amount and recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit's fair value. ASU 2017 - 04 is effective for annual or any interim goodwill impairment tests in fiscal years beginning after December 15, 2019. The Company is currently evaluating the impact the adoption of ASU 2017 - 04 will have on our consolidated financial statements. In January 2017, the FASB issued ASU 2017 - 01, Clarifying the Definition of a Business, which clarifies the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. ASU 2017 - 01 is required to be applied prospectively for reporting periods beginning after December 31, 2017. The impact on the Company's consolidated financial statements will depend on the facts and circumstances of any specific future transactions. In March 2016, the FASB issued ASU No. 2016 - 09, “Compensation— Stock Compensation (Topic 718)” (“ASU 2016 - 09”). The guidance changes how companies account for certain aspects of equity-based payments to employees. Entities will be required to recognize income tax effects of awards in the income statement when the awards vest or are settled. The guidance also allows an employer to repurchase more of an employee’s shares than it can under current guidance for tax withholding purposes providing for withholding at the employee’s maximum rate as opposed to the minimum rate without triggering liability accounting and to make a policy election to account for forfeitures as they occur. The updated guidance is effective for annual periods beginning after December 15, 2016. Effective January 1, 2017, the Company adopted the accounting guidance contained within ASU 2016 - 09. In February 2016, the FASB issued ASU 2016 - 02 amending the existing accounting standards for lease accounting and requiring lessees to recognize lease assets and lease liabilities for all leases with lease terms of more than 12 months, including those classified as operating leases. Both the asset and liability will initially be measured at the present value of the future minimum lease payments, with the asset being subject to adjustments such as initial direct costs. Consistent with current U.S. Generally Accepted Accounting Principles ("GAAP"), the presentation of expenses and cash flows will depend primarily on the classification of the lease as either a finance or an operating lease. The new standard also requires additional quantitative and qualitative disclosures regarding the amount, timing and uncertainty of cash flows arising from leases in order to provide additional information about the nature of an organization's leasing activities. This ASU is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2018 and requires modified retrospective application. Early adoption is permitted. We are currently evaluating the impact of the new guidance on our consolidated financial statements and related disclosures. As our operations are conducted in leased facilities, this ASU may require us to disclose additional information about our leasing activities. We plan to evaluate the impact of the new guidance on our consolidated financial statements and related disclosures. In November 2015, the FASB issued ASU 2015 - 17, Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes, simplifying the balance sheet classification of deferred taxes by requiring all deferred taxes, along with any related valuation allowance, to be presented as noncurrent. This ASU is effective for the Company beginning in the first quarter of 2017, which the Company has applied retrospectively. Upon the adoption of the guidance, the Company reclassified $471,000 from current assets to non-current assets, and reduced both non-current assets and current liabilities by $2,389,000. In May 2014, the FASB issued new revenue recognition guidance under ASU 2014 - 09 that will supersede the existing revenue recognition guidance under U.S. GAAP. The new standard focuses on creating a single source of revenue guidance for revenue arising from contracts with customers for all industries. The objective of the new standard is for companies to recognize revenue when it transfers the promised goods or services to its customers at an amount that represents what the company expects to be entitled to in exchange for those goods or services. In July 2015, the FASB deferred the effective date by one year (ASU 2015 - 14). This ASU will now be effective for annual periods, and interim periods within those annual periods, beginning on or after December 15, 2017. Early adoption is permitted, but not before the original effective date of December 15, 2016. Since the issuance of the original standard, the FASB has issued several other subsequent updates including the following: 1) clarification of the implementation guidance on principal versus agent considerations (ASU 2016 - 08); 2) further guidance on identifying performance obligations in a contract as well as clarifications on the licensing implementation guidance (ASU 2016 - 10); 3) rescission of several SEC Staff Announcements that are codified in Topic 605 (ASU 2016 - 11); 4) additional guidance and practical expedients in response to identified implementation issues (ASU 2016 - 12); and 5) technical corrections and improvements (ASU 2016 - 20). The company is currently assessing the method under which it will adopt and the potential impact of adopting ASU 2014 - 09 on its financial position, results of operations, cash flow and/or disclosures.

XML 33 R21.htm IDEA: XBRL DOCUMENT

Note 2 - Correction of Prior Period Financial Statements (Tables)

3 Months Ended

Mar. 31, 2017

Schedule of Error Corrections and Prior Period Adjustments [Table Text Block]

	As of March 31, 2016									As of June 30, 2016
	As Reported			Adjuste d			As Revised			As Reported			Adjuste d			As Revised

Accumulated other comprehensive loss	$	(3,357	)	$	1,332		$	(2,025	)	$	(3,570	)	$	1,479		$	(2,091	)
Total SPAR Group, Inc. equity	$	18,163		$	1,332		$	19,495		$	18,330		$	1,479		$	19,809
Non-controlling interest	$	5,708		$	(1,332	)	$	4,376		$	6,028		$	(1,479	)	$	4,549

	As of September 30, 2016									As of December 31, 2016
	As Reported			Adjuste d			As Revised			As Reported			Adjuste d			As Revised

Accumulated other comprehensive loss	$	(3,364	)	$	1,373		$	(1,991	)	$	(3,995	)	$	1,588		$	(2,407	)
Total SPAR Group, Inc. equity	$	18,572		$	1,373		$	19,945		$	18,089		$	1,588		$	19,677
Non-controlling interest	$	6,574		$	(1,373	)	$	5,201		$	6,993		$	(1,588	)	$	5,405

	Three months ended March 31, 2016
	As Reported			Adjuste d		As Revised

Comprehensive (loss) income attributable to non-controlling interest	$	(298	)	$	315	$	17
Comprehensive loss attributable to SPAR Group, Inc.	$	(627	)	$	315	$	(312	)

	Three months ended June 30, 2016								Six months ended June 30, 2016
	As Reported			Adjuste d		As Revised			As Reported			Adjuste d		As Revised

Comprehensive income attributable to non-controlling interest	$	(320	)	$	148	$	(172	)	$	(618	)	$	462	$	(156	)
Comprehensive loss attributable to SPAR Group, Inc.	$	69		$	148	$	217		$	(558	)	$	462	$	(96	)

	Three months ended September 30, 2016									Nine months ended September 30, 2016
	As Reported			Adjuste d			As Revised			As Reported			Adjuste d		As Revised

Comprehensive income attributable to non-controlling interest	$	(546	)	$	(105	)	$	(651	)	$	(1,164	)	$	357	$	(807	)
Comprehensive loss attributable to SPAR Group, Inc.	$	147		$	(105	)	$	42		$	(411	)	$	357	$	(54	)

	Twelve months ended December 31, 2016
	As Reported			Adjuste d		As Revised

Comprehensive income attributable to non-controlling interest	$	(1,583	)	$	572	$	(1,011	)
Comprehensive loss attributable to SPAR Group, Inc.	$	(953	)	$	572	$	(381	)

XML 34 R22.htm IDEA: XBRL DOCUMENT

Note 4 - Earnings Per Share (Tables)

3 Months Ended

Mar. 31, 2017

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

	Three Months Ended March 31 ,
	20 17			20 16
Numerator:
Net loss attributable to SPAR Group, Inc.	$	(244	)	$	(139	)

Denominator:
Weighted average shares used in basic and diluted net income per share calculation		20,649			20,563


Basic and diluted net loss per common share	$	(0.01	)	$	(0.01	)

XML 35 R23.htm IDEA: XBRL DOCUMENT

Note 5 - Credit Facilities (Tables)

3 Months Ended

Mar. 31, 2017

Schedule of Debt [Table Text Block]

	Interest Rate as of March 31, 2017			2017		2018
USA - Sterling National Bank		4.5	%	$	5,800		–
Japan - Mizuho Bank		0.1	%		19	$	5
Australia - Oxford Funding Pty Ltd.		6.4	%		252		–

Brazil – Bradesco Bank		17.3	%		459		–
Total				$	6,530	$	5

Credit And Debt Facilities Unused Availability [Table Text Block]

	March 31, 2017		December 31, 2016
Unused Availability:
United States	$	1,716	$	500
Australia		665		688
Mexico		267		241
Brazil		477		–
Total Unused Availability	$	3,125	$	1,429

XML 36 R24.htm IDEA: XBRL DOCUMENT

Note 6 - Related Party Transactions (Tables)

3 Months Ended

Mar. 31, 2017

	Three Months Ended March 31 ,
	201 7		201 6
Services provided by affiliates:
Field merchandiser and other expenses (SBS)	$	5,875	$	4,947
Field administration and other expenses (SAS)	$	1,074	$	1,138
Office and vehicle rental expenses (MPT)	$	15	$	12
Vehicle rental expenses (MCPT)	$	297	$	179
Office and vehicle rental expenses (MHT)	$	40	$	20
Consulting and administrative services (CON)	$	96	$	77
Legal Services (KMSA)	$	24	$	–
Warehouse rental (JFMD)	$	11	$	–

Total services provided by affiliates	$	7,432	$	6,373

Due to affiliates consists of the following (in thousands):	March 31 ,		December 31,
	201 7		201 6
Loans from local investors:(1)
Australia	$	244	$	231
Mexico		1,001		1,001
Brazil		139		139
China		763		761
NMS LLC		-		348
Accrued Expenses due to affiliates:
SBS/SAS		947		869
Total due to affiliates	$	3,094	$	3,349

XML 37 R25.htm IDEA: XBRL DOCUMENT

Note 10 - Segment Information (Tables)

3 Months Ended

Mar. 31, 2017

Schedule of Segment Reporting Information, by Segment [Table Text Block]

	Three Months Ended March 31,
	201 7			201 6
Revenue:
United States	$	11,321		$	9,752
International		28,565			16,859
Total revenue	$	39,886		$	26,611

Operating income (loss):
United States	$	64		$	(297	)
International		421			465
Total operating income	$	485		$	168

Interest (income) expense:
United States	$	51		$	24
International		(97	)		4
Total interest (income) expense	$	(46	)	$	28

Other income, net:
United States	$	–		$	–
International		(62	)		(24	)
Total other income, net	$	(62	)	$	(24	)

Income before income tax expense:
United States	$	13		$	(321	)
International		580			485
Total income before income tax expense	$	593		$	164

Income tax expense:
United States	$	249		$	(211	)
International		170			216
Total income tax expense	$	419		$	5

Net income:
United States	$	(236	)	$	(110	)
International		410			269
Total net income	$	174		$	159


Net income attributable to non-controlling interest:
United States	$	(26	)	$	(39	)
International		(392	)		(259	)
Total net income attributable to non-controlling interest	$	(418	)	$	(298	)

Net (loss) income attributable to SPAR Group, Inc.:
United States	$	(262	)	$	(149	)
International		18			10
Total net (loss) income attributable to SPAR Group, Inc.	$	(244	)	$	(139	)

Depreciation and amortization:
United States	$	340		$	343
International		165			145
Total depreciation and amortization	$	505		$	488

Capital expenditures:
United States	$	266		$	245
International		94			127
Total capital expenditures	$	360		$	372

Note: There were no inter-company sales for the three months ended March 31, 2017 or 2016.

Reconciliation of Assets from Segment to Consolidated [Table Text Block]

	March 31,		December 31,
	201 7		201 6
Assets:
United States	$	19,313	$	22,189
International		32,738		32,662
Total assets	$	52,051	$	54,851

Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area [Table Text Block]

	Three Months Ended March 31 ,
	20 17				2016
International revenue:			% of consolidated net revenue				% of consolidated net revenue
Brazil	$	9,943		24.9%	$	–		–%
South Africa		6,027		15.1		4,214		15.8
Mexico		4,688		11.8		4,999		18.8
China		2,408		6.0		2,735		10.3
Japan		1,709		4.3		1,593		6.0
India		1,612		4.0		1,304		4.9
Canada		1,303		3.3		1,258		4.7
Australia		810		2.0		659		2.5
Turkey		65		0.2		97		0.4
Total international revenue	$	28,565		71.6%	$	16,859		63.4%

Reconciliation Of Long Lived Assets From Segments To Consolidated [Table Text Block]

	March 31,		December 31,
	20 17		20 16
Long lived assets:
United States	$	8,526	$	8,594
International		4,593		3,965
Total long lived assets	$	13,119	$	12,559

XML 38 R26.htm IDEA: XBRL DOCUMENT

Note 11 - Purchase of Interests in Subsidiaries (Tables)

3 Months Ended

Mar. 31, 2017

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]

Cash	$	484
Net Working Capital, net of cash		(155	)
Fixed Assets		22
Intangible Assets		336
Goodwill		133
Assumed Liabilities		(419	)
Net Fair Value of Assets Acquired	$	401

Business Acquisition, Pro Forma Information [Table Text Block]

		Revenue				Net Loss
Consolidated supplemental pro forma for the three month period ended March 31, 2016		$	33,838			$	(266	)

XML 39 R27.htm IDEA: XBRL DOCUMENT

Note 13 - Capital Lease Obligations (Tables)

3 Months Ended

Mar. 31, 2017

Schedule of Capital Leased Assets [Table Text Block]

Start Date:		Original Cost				Accumulated Amortization				Net Book Value at March 31, 2017
January 2017		$	76			$	6			$	70

Schedule of Future Minimum Lease Payments for Capital Leases [Table Text Block]

Year Ending December 31,	Amount

2017	$	20
2018		28
2019		28
		76
Less amount representing interest		6
Present value of net minimum lease payments included in accrued expenses and other current liabilities, and long term debt	$	70

XML 40 R28.htm IDEA: XBRL DOCUMENT

Note 2 - Correction of Prior Period Financial Statements (Details Textual) $ in Millions	3 Months Ended
	Mar. 31, 2017 USD ($)
Reclassification Between Comprehensive Loss Attributable to SPAR Group, Inc. and Comprehensive Loss Attributable to Non-controlling Interest [Member] \| Year Ended December 31, 2016 [Member]
Prior Period Reclassification Adjustment	$ 1.6

XML 41 R29.htm IDEA: XBRL DOCUMENT

Note 2 - Correction of Prior Period Financial Statements - Adjustments to Prior Period Financials (Details) - USD ($)
$ in Thousands

3 Months Ended

6 Months Ended

9 Months Ended

12 Months Ended

Mar. 31, 2017

Sep. 30, 2016

Jun. 30, 2016

Mar. 31, 2016

Jun. 30, 2016

Sep. 30, 2016

Dec. 31, 2016

$ (2,341)

$ (1,991)

$ (2,091)

$ (2,025)

$ (2,091)

$ (1,991)

$ (2,407)

^[1]

19,561

19,945

19,809

19,495

19,809

19,945

19,677

^[1]

Comprehensive (loss) income attributable to non-controlling interest

3,820

5,201

4,549

4,376

4,549

5,201

5,405

^[1]

(516)

(651)

(172)

^[2]

(156)

(807)

(1,011)

Comprehensive loss attributable to SPAR Group, Inc.

(178)

217

(312)

^[2]

(96)

(54)

(381)

Comprehensive (loss) income attributable to non-controlling interest

$ (516)

(651)

(172)

^[2]

(156)

(807)

(1,011)

Scenario, Previously Reported [Member]

(3,364)

(3,570)

(3,357)

(3,570)

(3,364)

(3,995)

18,572

18,330

18,163

18,330

18,572

18,089

Comprehensive (loss) income attributable to non-controlling interest

6,574

6,028

5,708

6,028

6,574

6,993

(546)

(320)

(298)

(618)

(1,164)

(1,583)

Comprehensive loss attributable to SPAR Group, Inc.

147

(627)

(558)

(411)

(953)

Comprehensive (loss) income attributable to non-controlling interest

(546)

(320)

(298)

(618)

(1,164)

(1,583)

Restatement Adjustment [Member]

1,373

1,479

1,332

1,479

1,373

1,588

1,373

1,479

1,332

1,479

1,373

1,588

Comprehensive (loss) income attributable to non-controlling interest

(1,373)

(1,479)

(1,332)

(1,479)

(1,373)

(1,588)

(105)

148

315

462

357

572

Comprehensive loss attributable to SPAR Group, Inc.

(105)

148

315

462

357

572

Comprehensive (loss) income attributable to non-controlling interest

$ (105)

$ 148

$ 315

$ 462

$ 357

$ 572

[1]	See Note 2 Correction of Prior Period Financial Statements.
[2]	See Note 2 Correction of Prior Period Financial Statements.

XML 42 R30.htm IDEA: XBRL DOCUMENT

Note 3 - Business and Organization (Details Textual)	3 Months Ended
Note 3 - Business and Organization (Details Textual)	Mar. 31, 2017	Mar. 31, 2015
Number of Countries in which Entity Operates	10
Number of Reportable Segments	2	2

XML 43 R31.htm IDEA: XBRL DOCUMENT

Note 4 - Earnings Per Share (Details Textual) - shares	3 Months Ended
Note 4 - Earnings Per Share (Details Textual) - shares	Mar. 31, 2017	Mar. 31, 2016
Employee Stock Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	723,000	771,000

XML 44 R32.htm IDEA: XBRL DOCUMENT

Note 4 - Earnings Per Share - Basic and Diluted Earnings Per Share (Details) - USD ($)
$ / shares in Units, shares in Thousands, $ in Thousands

3 Months Ended

Mar. 31, 2017

Mar. 31, 2016

^[1]

Weighted average shares used in basic and diluted net income per share calculation (in shares)

$ (244)

$ (139)

20,649

20,563

Basic and diluted net loss per common share (in dollars per share)

$ (0.01)

[1]	See Note 2 Correction of Prior Period Financial Statements.

XML 45 R33.htm IDEA: XBRL DOCUMENT

Note 5 - Credit Facilities (Details Textual) MXN in Millions, AUD in Millions							3 Months Ended
	Dec. 26, 2016 USD ($)	Dec. 26, 2016 BRL	Dec. 22, 2016 USD ($)	Nov. 29, 2016 USD ($)	Mar. 07, 2011 USD ($)	Mar. 07, 2011 JPY (¥)	Mar. 31, 2017 USD ($)	Mar. 31, 2017 JPY (¥)	Mar. 31, 2017 MXN	Mar. 31, 2017 AUD	Mar. 31, 2017 BRL	Mar. 03, 2017 USD ($)	Dec. 26, 2016 BRL	Nov. 29, 2016 BRL	Mar. 07, 2011 JPY (¥)
Mizuho Bank [Member]
Debt Instrument, Face Amount					$ 179,000										¥ 20,000,000
Debt Instrument, Periodic Payment					$ 2,000	¥ 238,000
Debt Instrument, Interest Rate, Stated Percentage					0.10%										0.10%
Loans Payable							$ 24,000	¥ 2,600,000
Line of Credit Facility, Interest Rate at Period End							0.10%	0.10%	0.10%	0.10%	0.10%
Itau Bank [Member]
Line of Credit Facility, Maximum Borrowing Capacity				$ 477,000										BRL 1,500,000
Long-term Line of Credit							$ 0
Debt Instrument, Interest Rate, Monthly				2.08%
Bradeso Bank [Member]
Debt Instrument, Face Amount	$ 636,000												BRL 2,000,000
Debt Instrument, Periodic Payment	$ 58,000	BRL 184,000
Debt Instrument, Interest Rate, Stated Percentage	17.30%												17.30%
Short-term Debt							$ 459,000				BRL 1,445,000
Line of Credit Facility, Interest Rate at Period End							17.30%	17.30%	17.30%	17.30%	17.30%
Sterling Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity			$ 9,000,000				$ 9,000,000					$ 9,000,000
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage							0.125%
Percent Of Eligible Domestic Accounts Receivable Less Certain Reserves To Calculate Borrowing Availability							85.00%	85.00%	85.00%	85.00%	85.00%
Line of Credit Facility, Covenant Terms, Minimum Tangible Net Worth							$ 7,400,000
Line of Credit Facility, Covenant Terms, Minimum Consolidated Tangible Net Worth							$ 10,000,000
Line of Credit Facility, Covenant Terms, Percent of Increase in Net Profit							50.00%
Line of Credit Facility, Covenant Terms, Maximum Indebtedness to Tangible Net Worth Ratio							3	3	3	3	3
Line of Credit Facility, Covenant Terms, Minimum Fixed Charge Coverage Ratio							1.5	1.5	1.5	1.5	1.5
Line of Credit Facility, Covenant Terms, Maximum Capital Expenditures							$ 2,000,000
Sterling Credit Facility [Member] \| Prime Rate [Member]
Debt Instrument, Basis Spread on Variable Rate			0.50%				0.50%
Oxford Funding Pty Ltd [Member]
Line of Credit Facility, Maximum Borrowing Capacity							$ 917,000			AUD 1.2
Percent Of Eligible Domestic Accounts Receivable Less Certain Reserves To Calculate Borrowing Availability							80.00%	80.00%	80.00%	80.00%	80.00%
Long-term Line of Credit							$ 252,000
Revolving Credit Facility [Member] \| BBVA Bancomer Bank [Member]
Line of Credit Facility, Maximum Borrowing Capacity							267,000		MXN 5
Long-term Line of Credit							$ 0
Line of Credit Facility, Interest Rate at Period End							10.50%	10.50%	10.50%	10.50%	10.50%
Revolving Credit Facility [Member] \| Interbank Interest Rate [Member] \| BBVA Bancomer Bank [Member]
Debt Instrument, Basis Spread on Variable Rate							4.00%

XML 46 R34.htm IDEA: XBRL DOCUMENT

Note 5 - Credit Facilities - Summary of Credit and Other Debt Facilities (Details) $ in Thousands	Mar. 31, 2017 USD ($)
2017	$ 6,530
2018	$ 5
Sterling Credit Facility [Member]
Line of Credit Facility, Interest Rate at Period End	4.50%
2017	$ 5,800
2018
Mizuho Bank [Member]
Line of Credit Facility, Interest Rate at Period End	0.10%
2017	$ 19
2018	$ 5
Oxford Funding Pty Ltd [Member]
Line of Credit Facility, Interest Rate at Period End	6.40%
2017	$ 252
2018
Bradeso Bank [Member]
Line of Credit Facility, Interest Rate at Period End	17.30%
2017	$ 459
2018

XML 47 R35.htm IDEA: XBRL DOCUMENT

Note 5 - Credit Facilities - Unused Availability (Details) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Unused Availability	$ 3,125	$ 1,429
UNITED STATES
Unused Availability	1,716	500
AUSTRALIA
Unused Availability	665	688
MEXICO
Unused Availability	267	241
BRAZIL
Unused Availability	$ 477

XML 48 R36.htm IDEA: XBRL DOCUMENT

Note 6 - Related Party Transactions (Details Textual)			3 Months Ended		5 Months Ended	10 Months Ended
Note 6 - Related Party Transactions (Details Textual)	Sep. 13, 2016	Sep. 08, 2016 USD ($)	Mar. 31, 2017 USD ($)	Mar. 31, 2016 USD ($)	May 31, 2016	Mar. 31, 2017
Related Party Transaction, Expenses from Transactions with Related Party			$ 7,432,000	$ 6,373,000
SGRP Holdings [Member]
Business Acquisition, Percentage of Voting Interests Acquired		100.00%
Merhold Property Trust [Member]
Number Of Vehicles Subleased			2
Number Of Vehicles Leased			126
Lessee, Operating Lease, Term of Contract			4 years
SGRP Holdings [Member] \| SPAR BSMT Joint Venture [Member]
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage	51.00%
JKC [Member] \| SPAR BSMT Joint Venture [Member]
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage	39.00%
EILLC [Member] \| SPAR BSMT Joint Venture [Member]
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage	10.00%
SBS [Member]
Number of Merchandising Specialists			4,100
Number of National, Regional, and District Administrators			55	56
Related Party Transaction, Reimbursement of Legal Expenses from Transaction with Related Party			$ 85,000	$ 354,000
SBS [Member] \| Domestic Merchandising Specialists Field Force [Member]
Payments for Related Party Services			$ 5,900,000	$ 4,900,000
Percent Of Service Provided By Related Party			83.00%	80.00%
SBS [Member] \| Domestic Field Management [Member]
Payments for Related Party Services			$ 1,100,000	$ 1,100,000
Percent Of Service Provided By Related Party			92.00%	93.00%
SBS [Member] \| Cost Plus Fees [Member]
Related Party Transaction, Rate			2.96%		4.00%	2.00%
SBS And SAS [Member] \| Domestic Field Management [Member]
Related Party Transaction, Expenses from Transactions with Related Party			$ 6,900,000	$ 6,100,000
NRS [Member]
Majority Interest Ownership Percentage By Parent			51.00%			51.00%
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners			49.00%			49.00%
C M R Meridien [Member]
Majority Interest Ownership Percentage By Parent			51.00%			51.00%
Mr. Brian Mason Mr. Garry Bristow And Mr. Adrian Wingfield [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners			49.00%			49.00%
Mr. Mason [Member] \| Merhold Property Trust [Member]
Related Party Ownership Percentage			50.00%
Mr. Mason [Member] \| Merhold Holding Trust [Member]
Related Party Ownership Percentage			46.70%
Mr. Mason and Mr. Bristow [Member] \| Merhold Cape Property Trust [Member]
Related Party Ownership Percentage			50.00%
Mr. Bristow [Member] \| Merhold Holding Trust [Member]
Related Party Ownership Percentage			20.00%
Mr. Wingfield [Member] \| Merhold Holding Trust [Member]
Related Party Ownership Percentage			33.30%
NDS [Member]
Majority Interest Ownership Percentage By Parent			51.00%			51.00%
Mr And Ms Yilmaz [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners			49.00%			49.00%
Mr. Juan F. Medina Domenzain [Member] \| CON [Member]
Related Party Ownership Percentage			90.00%
SPAR InfoTech, Inc. [Member] \| Assistance Provided in Connection to Brazilian Acquisition [Member]
Related Party Transaction, Amounts of Transaction		$ 49,000

XML 49 R37.htm IDEA: XBRL DOCUMENT

Note 6 - Related Party Transactions - Transactions Between the Company and Affiliates (Details) - USD ($)
$ in Thousands

3 Months Ended

Mar. 31, 2017

Mar. 31, 2016

Dec. 31, 2016

$ 7,432

$ 6,373

Local Investors in Australia [Member] | Loans Due to Affiliates [Member]

^[1]

3,094

$ 3,349

^[2]

Local Investors in Mexico [Member] | Loans Due to Affiliates [Member]

^[1]

244

231

Local Investors in Brazil [Member] | Loans Due to Affiliates [Member]

^[1]

1,001

Local Investors in China [Member] | Loans Due to Affiliates [Member]

^[1]

139

NMS LLC [Member] | Loans Due to Affiliates [Member]

^[1]

763

761

SBS [Member] | Accrued Expenses Due to Affiliates [Member]

^[1]

348

Field Merchandiser Services SBS [Member]

^[1]

947

$ 869

Field Administration Expenses SAS [Member]

5,875

4,947

Office And Vehicle Rental MPT [Member]

1,074

1,138

Vehicle Rental MCPT [Member]

Office And Vehicle Rental MHT [Member]

297

179

Consulting and Administrative Services (CON) [Member]

Legal Services (KMSA) [Member]

Warehouse Rental (JFMD) [Member]

Preferred Stock, Shares Authorized

$ 11

[1]	Represent loans from the local investors into the Company's subsidiaries (representing their proportionate share of working capital loans). The loans have no payment terms and are due on demand and as such have been classified as current liabilities in the Company's consolidated financial statements.
[2]	See Note 2 Correction of Prior Period Financial Statements.

XML 50 R38.htm IDEA: XBRL DOCUMENT

Note 7 - Preferred Stock (Details Textual) - $ / shares

3 Months Ended

Mar. 31, 2017

Dec. 31, 2016

^[1]

Dec. 31, 2011

Dec. 31, 2010

2,445,598

3,000,000

Preferred Stock, Par or Stated Value Per Share

$ 0.01

Preferred Stock, Shares Issued

Preferred Stock, Shares Outstanding

Series A Preferred Stock [Member]

Preferred Stock, Shares Authorized

3,000,000

Preferred Stock, Dividend Rate, Percentage

10.00%

Preferred Stock, Conversion Basis

Common Stock For Conversion

554,402

Preferred Stock Number Of Authorized Shares Remaining

2,445,598

Preferred Stock, Shares Issued

Preferred Stock, Shares Outstanding

[1]	See Note 2 Correction of Prior Period Financial Statements.

XML 51 R39.htm IDEA: XBRL DOCUMENT

Note 8 - Stock-based Compensation and Other Plans (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Restricted Stock [Member]
Allocated Share-based Compensation Expense	$ 9,000	$ 12,000
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense	3,400	4,700
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized	$ 65,300
The 2008 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	1,100,000
Allocated Share-based Compensation Expense	$ 46,000	66,000
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense	17,400	$ 25,300
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized	$ 373,500
The 2008 Plan [Member] \| SVP Sales and Marketing [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross		100,000

XML 52 R40.htm IDEA: XBRL DOCUMENT

Note 9 - Commitments and Contingencies (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
SBS [Member]
Related Party Transaction, Reimbursement of Legal Expenses from Transaction with Related Party	$ 85,000	$ 354,000

XML 53 R41.htm IDEA: XBRL DOCUMENT

Note 10 - Segment Information (Details Textual)
$ in Thousands

3 Months Ended

Mar. 31, 2017

USD ($)

Mar. 31, 2016

USD ($)

Mar. 31, 2015

Number of Reportable Segments

Intersegment Eliminations [Member]

$ 39,886

$ 26,611

^[1]

$ 0

[1]	See Note 2 Correction of Prior Period Financial Statements.

XML 54 R42.htm IDEA: XBRL DOCUMENT

Note 10 - Segment Information - Segment Reporting Information (Details) - USD ($)
$ in Thousands

3 Months Ended

Mar. 31, 2017

Mar. 31, 2016

$ 39,886

$ 26,611

^[1]

Operating income (loss)

485

168

^[1]

Interest expense

(46)

^[1]

(62)

(24)

^[1]

593

164

^[1]

419

^[1]

Net income attributable to non-controlling interest

174

^[2]

159

^[1]

(418)

(298)

^[1]

(244)

(139)

^[1]

505

488

^[1]

Capital expenditures

360

372

US Segment [Member]

11,321

9,752

Operating income (loss)

(297)

Interest expense

(321)

249

(211)

Net income attributable to non-controlling interest

(236)

(110)

(26)

(39)

(262)

(149)

International Segment [Member]

340

343

Capital expenditures

266

245

28,565

16,859

Operating income (loss)

421

465

Interest expense

(97)

(62)

(24)

580

485

170

216

Net income attributable to non-controlling interest

410

269

(392)

(259)

International Segment [Member]

165

145

Capital expenditures

$ 94

$ 127

[1]	See Note 2 Correction of Prior Period Financial Statements.
[2]	See Note 2 Correction of Prior Period Financial Statements.

XML 55 R43.htm IDEA: XBRL DOCUMENT

Note 10 - Segment Information - Assets (Details) - USD ($)
$ in Thousands

Mar. 31, 2017

Dec. 31, 2016

Assets

$ 52,051

$ 54,851

^[1]

US Segment [Member]

Assets

19,313

22,189

Assets

$ 32,738

$ 32,662

[1]	See Note 2 Correction of Prior Period Financial Statements.

XML 56 R44.htm IDEA: XBRL DOCUMENT

Note 10 - Segment Information - Geographic Data (Details) - USD ($)
$ in Thousands

3 Months Ended

Mar. 31, 2017

Mar. 31, 2016

$ 39,886

$ 26,611

^[1]

BRAZIL

$ 9,943

24.90%

SOUTH AFRICA

$ 6,027

$ 4,214

15.10%

15.80%

MEXICO

$ 4,688

$ 4,999

11.80%

18.80%

CHINA

$ 2,408

$ 2,735

6.00%

10.30%

JAPAN

$ 1,709

$ 1,593

4.30%

6.00%

INDIA

$ 1,612

$ 1,304

4.00%

4.90%

CANADA

$ 1,303

$ 1,258

3.30%

4.70%

AUSTRALIA

$ 810

$ 659

2.00%

2.50%

TURKEY

$ 65

$ 97

0.20%

0.40%

International [Member]

$ 28,565

$ 16,859