NOTE 4 - ACQUISITIONS (Tables) - Mangrove COBRASource, Inc. [Member]

9 Months Ended

Sep. 30, 2016

NOTE 4 - ACQUISITIONS (Tables) [Line Items]

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

We based the allocations on fair values at the date of acquisition:

	Amount
Assets acquired
Accounts receivable	$	523
Funds held for clients		16,419
Fixed assets		258
Other assets		28
Goodwill		8,837
Intangibles		8,700
Total assets acquired	$	34,765
Liabilities assumed
Accounts payable		64
Accrued other liabilities		282
Client fund obligations		16,419
Total liabilities assumed	$	16,765
Net assets acquired	$	18,000

Business Acquisition, Pro Forma Information [Table Text Block]

The following unaudited summary of pro forma combined results of operation for the three and nine months ended September 30, 2016 and 2015 gives effect to the acquisition of Mangrove and the acquisition of assets of COBRAsource as if we had completed them on January 1, 2015. This pro forma summary does not reflect any operating efficiencies, cost savings or revenue enhancements that we may achieve by combining operations. In addition, we have not reflected certain non-recurring expenses, such as legal expenses and other transactions expenses for the first 12 months after the acquisition, in the pro forma summary. We present this pro forma summary for informational purposes only and it is not necessarily indicative of what our actual results of operations would have been had the acquisitions taken place as of January 1, 2015, nor is it indicative of future consolidated results of operations.

	FOR THE THREE  MONTHS		FOR THE THREE  MONTHS
	ENDED SEPTEMBER 30,		ENDED SEPTEMBER 30,
	2016		2015
Revenues	$	9,440	$	8,934
Net income (loss)	$	315	$	(665	)
Net income (loss) per common share:
Basic and diluted	$	0.05	$	(0.10	)
Weighted average shares outstanding:
Basic		6,534		6,290
Diluted		6,548		6,290

	FOR THE NINE MONTHS			FOR THE NINE MONTHS
	ENDED SEPTEMBER 30,			ENDED SEPTEMBER 30,
	2016			2015
Revenues	$	27,954		$	26,309
Net loss	$	(282	)	$	(1,865	)
Net loss per common share:
Basic and diluted	$	0.17		$	(0.23	)
Weighted average shares outstanding:
Basic and diluted	$	6,396		$	6,138