Note 11 - Subsequent Events	9 Months Ended
Sep. 30, 2021
Notes to Financial Statements
Subsequent Events [Text Block]	Note 11. Subsequent Events On October 6, 2021, the Company granted stock options to purchase an aggregate of 120,000 shares of the Company’s common stock to its Chief Financial Officer. The stock options have an exercise price of $5.43, are exercisable during terms ending between 2028 and 2031, and are subject to vesting based on continued service over periods between one and five years from the date of the grants. In November 2021, the Company determined that it had been the victim of criminal fraud known to law enforcement authorities as “business e-mail compromise fraud” which involved employee e-mail impersonation and fraudulent payment requests targeting the finance department of a division of the Company. The fraud resulted in transfers of funds aggregating approximately $0.7 million commencing in October 2021. Working with its financial institutions and law enforcement authorities, the Company currently believes that at least $0.3 million of the stolen funds will be recovered. It is presently unclear whether or to what extent the Company’s cybersecurity and crime insurance will provide coverage for this loss. If Wilhelmina subsequently determines that it will be unable to recover all or a portion of the stolen funds, the Company will record a charge to earnings in the fourth quarter of 2021. The incident did not have a material impact on the Company’s business, cash flows, financial condition, or results of operations for the quarter or year to date period ended September 30, 2021. However, the Company may incur additional subsequent expenses to investigate and take remedial actions related to this event, in addition to any related notifications and other costs that may be required. Any such expenses will be recognized as operating expenses as they are incurred.

Note 11 - Subsequent Events

9 Months Ended

Sep. 30, 2021

Note 11. Subsequent Events

On October 6, 2021, the Company granted stock options to purchase an aggregate of 120,000 shares of the Company’s common stock to its Chief Financial Officer. The stock options have an exercise price of $5.43, are exercisable during terms ending between 2028 and 2031, and are subject to vesting based on continued service over periods between one and five years from the date of the grants.

In November 2021, the Company determined that it had been the victim of criminal fraud known to law enforcement authorities as “business e-mail compromise fraud” which involved employee e-mail impersonation and fraudulent payment requests targeting the finance department of a division of the Company. The fraud resulted in transfers of funds aggregating approximately $0.7 million commencing in October 2021.

Working with its financial institutions and law enforcement authorities, the Company currently believes that at least $0.3 million of the stolen funds will be recovered. It is presently unclear whether or to what extent the Company’s cybersecurity and crime insurance will provide coverage for this loss. If Wilhelmina subsequently determines that it will be unable to recover all or a portion of the stolen funds, the Company will record a charge to earnings in the fourth quarter of 2021. The incident did not have a material impact on the Company’s business, cash flows, financial condition, or results of operations for the quarter or year to date period ended September 30, 2021. However, the Company may incur additional subsequent expenses to investigate and take remedial actions related to this event, in addition to any related notifications and other costs that may be required. Any such expenses will be recognized as operating expenses as they are incurred.