Note 16 - Restatements (Unaudited) (Tables)

12 Months Ended

Dec. 31, 2024

Notes Tables

Condensed Balance Sheet [Table Text Block]

	June 30, 2024
	As Previously Reported			Adjustment			Restated
Assets
Current assets:
Cash and cash equivalents	$	21,695		$	-		$	21,695
Accounts receivable, net		37,963			-			37,963
Prepaid expenses and other current assets		2,117			-			2,117
Total current assets		61,775			-			61,775
Property and equipment, net		2,467			-			2,467
Operating lease right-of-use assets		1,154			-			1,154
Goodwill		1,238			-			1,238
Intangible assets, net		718			-			718
Deferred income taxes, net		1,029			-			1,029
Other assets		1,644			-			1,644
Total assets	$	70,025		$	-		$	70,025
Liabilities and stockholders' equity
Current liabilities:
Accounts payable	$	7,211		$	-		$	7,211
Accrued expenses and other current liabilities		5,643			-			5,643
Due to affiliates		623			-			623
Customer incentives and deposits		4,541			-			4,541
Lines of credit and short-term loans		18,442			-			18,442
Current portion of operating lease liabilities		482			-			482
Total current liabilities		36,942			-			36,942
Operating lease liabilities, net of current portion		672			-			672
Long-term debt		1,711			-			1,711
Total liabilities		39,325			-			39,325
Commitments and contingencies – See Note 4
Stockholders' equity:
Series B convertible preferred stock, $0.01 par value per share: Authorized and available shares 3,000,000. Issued and outstanding shares 0 at June 30, 2024 and 650,000 at December 31, 2023		-			-			-
Common stock, $0.01 par value per share: 47,000,000 shares authorized as of June 30, 2024 and December 31, 2023; 23,419,744 and 23,446,444 shares issued and outstanding as of June 30, 2024 and December 31, 2023, respectively		234			-			234
Treasury stock, at cost, 1,205,485 shares as of June 30, 2024 and 205,485 as of December 31, 2023		(2,075	)		-			(2,075	)
Additional paid-in capital		13,338			7,518			20,856
Accumulated other comprehensive (loss)		(2,268	)		-			(2,268	)
Retained earnings		20,151			(7,518	)		12,633
Total stockholders' equity attributable to SPAR Group, Inc.		29,380			-			29,380
Non-controlling interest		1,320			-			1,320
Total stockholders’ equity		30,700			-			30,700
Total liabilities and stockholders’ equity	$	70,025		$	-		$	70,025

	September 30, 2024
	As Previously Reported			Adjustment			Restated
Assets
Current assets:
Cash and cash equivalents	$	19,652		$	-		$	19,652
Accounts receivable, net		37,777			-			37,777
Prepaid expenses and other current assets		3,078			-			3,078
Total current assets		60,507			-			60,507
Property and equipment, net		2,142			-			2,142
Operating lease right-of-use assets		838			-			838
Goodwill		1,238			-			1,238
Intangible assets, net		693			-			693
Deferred income taxes, net		-			-			-
Other assets		1,978			-			1,978
Total assets	$	67,396		$	-		$	67,396
Liabilities and stockholders' equity
Current liabilities:
Accounts payable	$	9,220		$	-		$	9,220
Accrued expenses and other current liabilities		3,713			-			3,713
Due to affiliates		623			-			623
Customer incentives and deposits		1,678			-			1,678
Lines of credit and short-term loans		18,538			-			18,538
Current portion of operating lease liabilities		508			-			508
Total current liabilities		34,280			-			34,280
Operating lease liabilities, net of current portion		330			-			330
Deferred income taxes, net		1,707			-			1,707
Long-term debt		1,538			-			1,538
Total liabilities		37,855			-			37,855
Commitments and contingencies – See Note 4
Stockholders' equity:
Series B convertible preferred stock, $0.01 par value per share: Authorized and available shares 3,000,000. Issued and outstanding shares 0 at June 30, 2024 and 650,000 at December 31, 2023		-			-			-
Common stock, $0.01 par value per share: 47,000,000 shares authorized as of June 30, 2024 and December 31, 2023; 23,419,744 and 23,446,444 shares issued and outstanding as of June 30, 2024 and December 31, 2023, respectively		234			-			234
Treasury stock, at cost, 1,205,485 shares as of June 30, 2024 and 205,485 as of December 31, 2023		(2,075	)		-			(2,075	)
Additional paid-in capital		13,151			7,556			20,707
Accumulated other comprehensive (loss)		(2,022	)		-			(2,022	)
Retained earnings		20,007			(7,556	)		12,451
Total stockholders' equity attributable to SPAR Group, Inc.		29,295			-			29,295
Non-controlling interest		246			-			246
Total stockholders’ equity		29,541			-			29,541
Total liabilities and stockholders’ equity	$	67,396		$	-		$	67,396

Condensed Income Statement [Table Text Block]

	Three Months Ended
	June 30, 2024
	As Previously Reported			Adjustment			Restated
Net revenues	$	57,290		$	-		$	57,290
Related party - cost of revenues		-			-			-
Cost of revenues		46,297			-			46,297
Gross profit		10,993			-			10,993
Selling, general and administrative expense		9,541			-			9,541
(Gain) / Loss on sale of business		(4,919	)		7,518			2,599
Depreciation and amortization		478			-			478
Operating income (loss)		5,893			(7,518	)		(1,625	)
Interest expense		567			-			567
Other (income), net		(296	)		-			(296	)
Income (loss) before income tax expense		5,622			(7,518	)		(1,896	)
Income tax expense		1,547			-			1,547
Net income (loss)		4,075			(7,518	)		(3,443	)
Net (income) attributable to non-controlling interest		(448	)		-			(448	)
Net income (loss) attributable to SPAR Group, Inc.	$	3,627		$	(7,518	)	$	(3,891	)
Basic income (loss) per common share attributable to SPAR Group, Inc.	$	0.15		$	(0.32	)	$	(0.16	)
Diluted income (loss) per common share attributable to SPAR Group, Inc.	$	0.15		$	(0.31	)	$	(0.16	)
Weighted-average common shares outstanding – basic		23,786			23,786			23,786
Weighted-average common shares outstanding – diluted		24,010			24,010			24,010
Net income (loss)	$	4,075		$	(7,518	)	$	(3,443	)
Other comprehensive income
Foreign currency translation adjustments		1,372			–			1,372
Comprehensive income (loss)		5,447			(7,518	)		(2,071	)
Comprehensive (income) attributable to non-controlling interest		(393	)		-			(393	)
Comprehensive income (loss) attributable to SPAR Group, Inc.	$	5,054		$	(7,518	)	$	(2,464	)

	Three Months Ended
	September 30, 2024
	As Previously Reported			Adjustment			Restated
Net revenues	$	37,788		$	-		$	37,788
Related party - cost of revenues		-			-			-
Cost of revenues		29,346			-			29,346
Gross profit		8,442			-			8,442
Selling, general and administrative expense		8,558			-			8,558
Loss on sale of business		922			38			960
Depreciation and amortization		454			-			454
Operating (loss)		(1,492	)		(38	)		(1,530	)
Interest expense		582			-			582
Other expense, net		472			-			472
(Loss) before income tax benefit		(2,546	)		(38	)		(2,584	)
Income tax benefit		(2,314	)		-			(2,314	)
Net (loss)		(232	)		(38	)		(270	)
Net loss attributable to non-controlling interest		88			-			88
Net (loss) attributable to SPAR Group, Inc.	$	(144	)	$	(38	)	$	(182	)
Basic (loss) per common share attributable to SPAR Group, Inc.	$	(0.01	)	$	(0.00	)	$	(0.01	)
Diluted (loss) per common share attributable to SPAR Group, Inc.	$	(0.01	)	$	(0.00	)	$	(0.01	)
Weighted-average common shares outstanding – basic		23,435			23,435			23,435
Weighted-average common shares outstanding – diluted		23,435			23,435			23,435
Net (loss)	$	(232	)	$	(38	)	$	(270	)
Other comprehensive loss
Foreign currency translation adjustments		(72	)		–			(72	)
Comprehensive (loss)		(304	)		(38	)		(342	)
Comprehensive loss attributable to non-controlling interest		45			-			45
Comprehensive (loss) attributable to SPAR Group, Inc.	$	(259	)	$	(38	)	$	(297	)

	Six Months Ended
	June 30, 2024
	As Previously Reported			Adjustment			Restated
Net revenues	$	125,984		$	-		$	125,984
Related party - cost of revenues		-			-			-
Cost of revenues		102,448			-			102,448
Gross profit		23,536			-			23,536
Selling, general and administrative expense		19,158			-			19,158
(Gain) / Loss on sale of business		(12,076	)		7,518			(4,558	)
Depreciation and amortization		989			-			989
Operating income (loss)		15,465			(7,518	)		7,947
Interest expense		1,097			-			1,097
Other (income), net		(288	)		-			(288	)
Income (loss) before income tax expense		14,656			(7,518	)		7,138
Income tax expense		3,401			-			3,401
Net income (loss)		11,255			(7,518	)		3,737
Net (income) attributable to non-controlling interest		(1,002	)		-			(1,002	)
Net income (loss) attributable to SPAR Group, Inc.	$	10,253		$	(7,518	)	$	2,735
Basic income (loss) per common share attributable to SPAR Group, Inc.	$	0.43		$	(0.32	)	$	0.12
Diluted income (loss) per common share attributable to SPAR Group, Inc.	$	0.43		$	(0.31	)	$	0.11
Weighted-average common shares outstanding – basic		23,670			23,670			23,670
Weighted-average common shares outstanding – diluted		23,873			23,873			23,873
Net income (loss)	$	11,255		$	(7,518	)	$	3,737
Other comprehensive loss
Foreign currency translation adjustments		(1,148	)		–			(1,148	)
Comprehensive income (loss)		10,107			(7,518	)		2,589
Comprehensive loss attributable to non-controlling interest		97			-			97
Comprehensive income (loss) attributable to SPAR Group, Inc.	$	10,204		$	(7,518	)	$	2,686

	Nine Months Ended
	September 30, 2024
	As Previously Reported			Adjustment			Restated
Net revenues	$	163,771		$	-		$	163,771
Related party - cost of revenues		-			-			-
Cost of revenues		131,801			-			131,801
Gross profit		31,970			-			31,970
Selling, general and administrative expense		27,707			-			27,707
(Gain) / Loss on sale of business		(11,154	)		7,556			(3,598	)
Depreciation and amortization		1,443			-			1,443
Operating income (loss)		13,974			(7,556	)		6,418
Interest expense		1,678			-			1,678
Other expense, net		184			-			184
Income (loss) before income tax expense		12,112			(7,556	)		4,556
Income tax expense		1,088			-			1,088
Net income (loss)		11,024			(7,556	)		3,468
Net (income) attributable to non-controlling interest		(914	)		-			(914	)
Net income (loss) attributable to SPAR Group, Inc.	$	10,110		$	(7,556	)	$	2,554
Basic income (loss) per common share attributable to SPAR Group, Inc.	$	0.43		$	(0.32	)	$	0.11
Diluted income (loss) per common share attributable to SPAR Group, Inc.	$	0.43		$	(0.32	)	$	0.11
Weighted-average common shares outstanding – basic		23,591			23,591			23,591
Weighted-average common shares outstanding – diluted		23,768			23,768			23,768
Net income (loss)	$	11,024		$	(7,556	)	$	3,468
Other comprehensive loss
Foreign currency translation adjustments		(1,220	)		–			(1,220	)
Comprehensive income (loss)		9,804			(7,556	)		2,248
Comprehensive loss attributable to non-controlling interest		142			-			142
Comprehensive income (loss) attributable to SPAR Group, Inc.	$	9,946		$	(7,556	)	$	2,390

Schedule of Stockholders Equity [Table Text Block]

As Previously Reported	Common Stock						Series B Convertible Preferred Stock				Treasury Stock					Additional			Accumulated Other						Non-
	Shares			Amount			Shares		Amount		Shares		Amount			Paid-In Capital			Comprehensive Loss			Retained Earnings			Controlling Interest			Total Stockholders’ Equity
Balance at March 31, 2024		24,216		$	242			-	$	-		205	$	(285	)	$	21,131		$	(4,659	)	$	16,524		$	7,103		$	40,056
Share-based compensation		-			-			-		-		-		-			128			-			-			-			128
Exercise of stock options		204			2			-		-		-		-			(403	)		-			-			-			(401	)
Sale of joint ventures		-			-			-		-		-		-			(7,518	)		1,412			-			(4,509	)		(10,615	)
Purchase of non-controlling interest		-			-			-		-		-		-			-			-			-			(2,115	)		(2,115	)
Purchase of treasury shares		(1,000	)		(10	)		-		-		1,000		(1,790	)		-			-			-			-			(1,800	)
Other comprehensive income		-			-			-		-		-		-			-			979			-			393			1,372
Net income		-			-			-		-		-		-			-			-			3,627			448			4,075
Balance at June 30, 2024		23,420		$	234			-	$	-		1,205	$	(2,075	)	$	13,338		$	(2,268	)	$	20,151		$	1,320		$	30,700
Adjustments
Sale of joint ventures		-			-			-		-		-		-			7,518			-			-			-			7,518
Net (loss)		-			-			-		-		-		-			-			-			(7,518	)		-			(7,518	)
Total Adjustments		-		$	-			-	$	-		0	$	-		$	7,518		$	-		$	(7,518	)	$	-		$	-
As Restated	Common Stock						Series B Convertible Preferred Stock				Treasury Stock					Additional			Accumulated Other						Non-
	Shares			Amount			Shares		Amount		Shares		Amount			Paid-In Capital			Comprehensive Loss			Retained Earnings			Controlling Interest			Total Stockholders’ Equity
Balance at March 31, 2024		24,216		$	242			-	$	-		205	$	(285	)	$	21,131		$	(4,659	)	$	16,524		$	7,103		$	40,056
Share-based compensation		-			-			-		-		-		-			128			-			-			-			128
Exercise of stock options		204			2			-		-		-		-			(403	)		-			-			-			(401	)
Sale of joint ventures		-			-			-		-		-		-			-			1,412			-			(4,509	)		(3,097	)
Purchase of non-controlling interest		-			-			-		-		-		-			-			-			-			(2,115	)		(2,115	)
Purchase of treasury shares		(1,000	)		(10	)		-		-		1,000		(1,790	)		-			-			-			-			(1,800	)
Other comprehensive income		-			-			-		-		-		-			-			979			-			393			1,372
Net income (loss)		-			-			-		-		-		-			-			-			(3,891	)		448			(3,443	)
Balance at June 30, 2024		23,420		$	234			-	$	-		1,205	$	(2,075	)	$	20,856		$	(2,268	)	$	12,633		$	1,320		$	30,700

As Previously Reported	Common Stock				Series B Convertible Preferred Stock				Treasury Stock					Additional			Accumulated Other						Non-
	Shares		Amount		Shares		Amount		Shares		Amount			Paid-In Capital			Comprehensive Loss			Retained Earnings			Controlling Interest			Total Stockholders’ Equity
Balance at June 30, 2024		23,420	$	234		-	$	-		1,205	$	(2,075	)	$	13,338		$	(2,268	)	$	20,151		$	1,320		$	30,700
Share-based compensation		-		-		-		-		-		-			(149	)		-			-			-			(149	)
Exercise of stock options		28		-		-		-		-		-			-			-			-			-			-
Sale of joint ventures		-		-		-		-		-		-			(38	)		273			-			(941	)		(706	)
Purchase of non-controlling interest		-		-		-		-		-		-			-			-			-			-			-
Purchase of treasury shares		-		-		-		-		-		-			-			-			-			-			-
Other comprehensive income		-		-		-		-		-		-			-			(27	)		-			(45	)		(72	)
Net (loss)		-		-		-		-		-		-			-			-			(144	)		(88	)		(232	)
Balance at September 30, 2024		23,448	$	234		-	$	-		1,205	$	(2,075	)	$	13,151		$	(2,022	)	$	20,007		$	246		$	29,541
Adjustments
Balance at June 30, 2024		-	$	-		-	$	-		0	$	-		$	7,518		$	-		$	(7,518	)	$	-		$	-
Sale of joint ventures		-		-		-		-		-		-			38			-			-			-			38
Net (loss)		-		-		-		-		-		-			-			-			(38	)		-			(38	)
Total Adjustments		-	$	-		-	$	-		0	$	-		$	38		$	-		$	(38	)	$	-		$	-
As Restated	Common Stock				Series B Convertible Preferred Stock				Treasury Stock					Additional			Accumulated Other						Non-
	Shares		Amount		Shares		Amount		Shares		Amount			Paid-In Capital			Comprehensive Loss			Retained Earnings			Controlling Interest			Total Stockholders’ Equity
Balance at June 30, 2024		23,420	$	234		-	$	-		1,205	$	(2,075	)	$	20,856		$	(2,268	)	$	12,633		$	1,320		$	30,700
Share-based compensation		-		-		-		-		-		-			(149	)		-			-			-			(149	)
Exercise of stock options		28		-		-		-		-		-			-			-			-			-			-
Sale of joint ventures		-		-		-		-		-		-			-			273			-			(941	)		(668	)
Purchase of non-controlling interest		-		-		-		-		-		-			-			-			-			-			-
Purchase of treasury shares		-		-		-		-		-		-			-			-			-			-			-
Other comprehensive (loss)		-		-		-		-		-		-			-			(27	)		-			(45	)		(72	)
Net (loss)		-		-		-		-		-		-			-			-			(182	)		(88	)		(270	)
Balance at September 30, 2024		23,448	$	234		-	$	-		1,205	$	(2,075	)	$	20,707		$	(2,022	)	$	12,451		$	246		$	29,541

As Previously Reported	Common Stock						Series B Convertible Preferred Stock						Treasury Stock					Additional			Accumulated Other						Non-
	Shares			Amount			Shares			Amount			Shares		Amount			Paid-In Capital			Comprehensive Loss			Retained Earnings			Controlling Interest			Total Stockholders’ Equity
Balance at January 1, 2024		23,241		$	232			650		$	7			205	$	(285	)	$	21,004		$	(3,341	)	$	10,609		$	12,020		$	40,246
Share-based compensation		-			-			-			-			-		-			256			-			-			-			256
Conversion of preferred stock to common stock		975			10			(650	)		(7	)							(1	)											2
Exercise of stock options		204			2			-			-			-		-			(403	)		-			-			-			(401	)
Sale of joint ventures		-			-			-			-			-		-			(7,518	)		2,124			(711	)		(9,490	)		(15,595	)
Purchase of non-controlling interest		-			-			-			-			-		-			-			-			-			(2,115	)		(2,115	)
Purchase of treasury shares		(1,000	)		(10	)		-			-			1,000		(1,790	)		-			-			-			-			(1,800	)
Other comprehensive (loss)		-			-			-			-			-		-			-			(1,051	)		-			(97	)		(1,148	)
Net income		-			-			-			-			-		-			-			-			10,253			1,002			11,255
Balance at June 30, 2024		23,420		$	234			-		$	-			1,205	$	(2,075	)	$	13,338		$	(2,268	)	$	20,151		$	1,320		$	30,700
Adjustments
Sale of joint ventures		-			-			-			-			-		-			7,518			-			-			-			7,518
Net (loss)		-			-			-			-			-		-			-			-			(7,518	)		-			(7,518	)
Total Adjustments		-		$	-			-		$	-			0	$	-		$	7,518		$	-		$	(7,518	)	$	-		$	-
As Restated	Common Stock						Series B Convertible Preferred Stock						Treasury Stock					Additional			Accumulated Other						Non-
	Shares			Amount			Shares			Amount			Shares		Amount			Paid-In Capital			Comprehensive Loss			Retained Earnings			Controlling Interest			Total Stockholders’ Equity
Balance at January 1, 2024		23,241		$	232			650		$	7			205	$	(285	)	$	21,004		$	(3,341	)	$	10,609		$	12,020		$	40,246
Share-based compensation		-			-			-			-			-		-			256			-			-			-			256
Conversion of preferred stock to common stock		975			10			(650	)		(7	)		-		-			(1	)		-			-			-			2
Exercise of stock options		204			2			-			-			-		-			(403	)		-			-			-			(401	)
Sale of joint ventures		-			-			-			-			-		-			-			2,124			(711	)		(9,490	)		(8,077	)
Purchase of non-controlling interest		-			-			-			-			-		-			-			-			-			(2,115	)		(2,115	)
Purchase of treasury shares		(1,000	)		(10	)		-			-			1,000		(1,790	)		-			-			-			-			(1,800	)
Other comprehensive (loss)		-			-			-			-			-		-			-			(1,051	)		-			(97	)		(1,148	)
Net income		-			-			-			-			-		-			-			-			2,735			1,002			3,737
Balance at June 30, 2024		23,420		$	234			-		$	-			1,205	$	(2,075	)	$	20,856		$	(2,268	)	$	12,633		$	1,320		$	30,700

As Previously Reported	Common Stock						Series B Convertible Preferred Stock						Treasury Stock					Additional			Accumulated Other						Non-
	Shares			Amount			Shares			Amount			Shares		Amount			Paid-In Capital			Comprehensive Loss			Retained Earnings			Controlling Interest			Total Stockholders’ Equity
Balance at January 1, 2024		23,241		$	232			650		$	7			205	$	(285	)	$	21,004		$	(3,341	)	$	10,609		$	12,020		$	40,246
Share-based compensation		-			-			-			-			-		-			107			-			-			-			107
Conversion of preferred stock to common stock		975			10			(650	)		(7	)							(1	)											2
Exercise of stock options		232			2			-			-			-		-			(403	)		-			-			-			(401	)
Sale of joint ventures		-			-			-			-			-		-			(7,556	)		2,397			(712	)		(10,431	)		(16,302	)
Purchase of non-controlling interest		-			-			-			-			-		-			-			-			-			(2,115	)		(2,115	)
Purchase of treasury shares		(1,000	)		(10	)		-			-			1,000		(1,790	)		-			-			-			-			(1,800	)
Other comprehensive (loss)		-			-			-			-			-		-			-			(1,078	)		-			(142	)		(1,220	)
Net income		-			-			-			-			-		-			-			-			10,110			914			11,024
Balance at September 30, 2024		23,448		$	234			-		$	-			1,205	$	(2,075	)	$	13,151		$	(2,022	)	$	20,007		$	246		$	29,541
Adjustments
Sale of joint ventures		-			-			-			-			-		-			7,556			-			-			-			7,556
Net (loss)		-			-			-			-			-		-			-			-			(7,556	)		-			(7,556	)
Total Adjustments		-		$	-			-		$	-			0	$	-		$	7,556		$	-		$	(7,556	)	$	-		$	-
As Restated	Common Stock						Series B Convertible Preferred Stock						Treasury Stock					Additional			Accumulated Other						Non-
	Shares			Amount			Shares			Amount			Shares		Amount			Paid-In Capital			Comprehensive Loss			Retained Earnings			Controlling Interest			Total Stockholders’ Equity
Balance at January 1, 2024		23,241		$	232			650		$	7			205	$	(285	)	$	21,004		$	(3,341	)	$	10,609		$	12,020		$	40,246
Share-based compensation		-			-			-			-			-		-			107			-			-			-			107
Conversion of preferred stock to common stock		975			10			(650	)		(7	)		-		-			(1	)		-			-			-			2
Exercise of stock options		232			2			-			-			-		-			(403	)		-			-			-			(401	)
Sale of joint ventures		-			-			-			-			-		-			-			2,397			(712	)		(10,431	)		(8,746	)
Purchase of non-controlling interest		-			-			-			-			-		-			-			-			-			(2,115	)		(2,115	)
Purchase of treasury shares		(1,000	)		(10	)		-			-			1,000		(1,790	)		-			-			-			-			(1,800	)
Other comprehensive (loss)		-			-			-			-			-		-			-			(1,078	)		-			(142	)		(1,220	)
Net income		-			-			-			-			-		-			-			-			2,554			914			3,468
Balance at September 30, 2024		23,448		$	234			-		$	-			1,205	$	(2,075	)	$	20,707		$	(2,022	)	$	12,451		$	246		$	29,541

Condensed Cash Flow Statement [Table Text Block]

	Six months ended June 30, 2024
	As Previously Reported			Adjustment			Restated
Cash flows from operating activities:
Net income (loss)	$	11,255		$	(7,518	)	$	3,737
Adjustments to reconcile net income to net cash provided by operating activities
Depreciation and amortization		989			-			989
Amortization of operating lease right-of-use assets		310			-			310
Provision for expected credit losses		89			-			89
Deferred income tax expense		1,349			-			1,349
(Gain) / loss on sale of business		(12,076	)		7,518			(4,558	)
Share-based compensation		256			-			256
Changes in operating assets and liabilities:								-
Accounts receivable, net		(9,766	)		-			(9,766	)
Prepaid expenses and other current assets		(2,620	)		-			(2,620	)
Change in deferred taxes due to deconsolidation		2,307			-			2,307
Accounts payable		1,992			-			1,992
Operating lease liabilities		(310	)		-			(310	)
Accrued expenses, other current liabilities, due to affiliates and customer incentives and deposits		6,395			-			6,395
Net cash provided by operating activities	$	170		$	-		$	170
Cash flows from investing activities
Proceeds from sale of joint ventures, net of cash transferred		11,743			-			11,743
Purchases of property and equipment		(781	)		-			(781	)
Net cash provided by investing activities	$	10,962		$	-		$	10,962
Cash flows from financing activities
Borrowings under line of credit		69,117			-			69,117
Repayments under line of credit		(64,044	)		-			(64,044	)
Proceeds from term debt		26			-			26
Net cash settlement of stock options		-			-			-
Repurchases of common stock		(1,800	)		-			(1,800	)
Payments of notes to seller		(1,843	)		-			(1,843	)
Payments to acquire noncontrolling interests		(250	)		-			(250	)
Dividend on noncontrolling interest		(1,315	)		-			(1,315	)
Net cash (used in) financing activities	$	(109	)	$	-		$	(109	)
Effect of foreign exchange rate changes on cash		(48	)		-			(48	)
Net change in cash, cash equivalents and restricted cash		10,976			-			10,976
Cash, cash equivalents at beginning of period		10,719			-			10,719
Cash, cash equivalents at end of period	$	21,695		$	-		$	21,695
Supplemental disclosure of cash flows information:
Cash paid for interest	$	1,030		$	-		$	1,030
Cash paid for income taxes	$	277		$	-		$	277

	Nine months ended September 30, 2024
	As Previously Reported			Adjustment			Restated
Cash flows from operating activities:
Net income (loss)	$	11,024		$	(7,556	)	$	3,468
Adjustments to reconcile net income to net cash provided by operating activities
Depreciation and amortization		1,443			-			1,443
Amortization of operating lease right-of-use assets		415			-			415
Provision for expected credit losses		133			-			133
Deferred income tax expense		4,577			-			4,577
(Gain) / loss on sale of business		(11,154	)		7,556			(3,598	)
Share-based compensation		107			-			107
Changes in operating assets and liabilities:								-
Accounts receivable, net		(5,843	)		-			(5,843	)
Prepaid expenses and other current assets		(2,383	)		-			(2,383	)
Accounts payable		3,832			-			3,832
Operating lease liabilities		(415	)		-			(415	)
Accrued expenses, other current liabilities, due to affiliates and customer incentives and deposits		(2,466	)		-			(2,466	)
Net cash (used by) operating activities	$	(730	)	$	-		$	(730	)
Cash flows from investing activities
Proceeds from sale of joint ventures, net of cash transferred		10,436			-			10,436
Purchases of property and equipment		(908	)		-			(908	)
Net cash provided by investing activities	$	9,528		$	-		$	9,528
Cash flows from financing activities
Borrowings under line of credit		103,184			-			103,184
Repayments under line of credit		(97,782	)		-			(97,782	)
Proceeds from term debt		16			-			16
Net cash settlement of stock options		-			-			-
Repurchases of common stock		(1,800	)		-			(1,800	)
Payments of notes to seller		(1,843	)		-			(1,843	)
Payments to acquire noncontrolling interests		(250	)		-			(250	)
Dividend on noncontrolling interest		(1,315	)		-			(1,315	)
Net cash provided by financing activities	$	210		$	-		$	210
Effect of foreign exchange rate changes on cash		(75	)		-			(75	)
Net change in cash, cash equivalents and restricted cash		8,933			-			8,933
Cash, cash equivalents at beginning of period		10,719			-			10,719
Cash, cash equivalents at end of period	$	19,652		$	-		$	19,652
Supplemental disclosure of cash flows information:
Cash paid for interest	$	1,640		$	-		$	1,640
Cash paid for income taxes	$	277		$	-		$	277