# SPAR Group, Inc.: financial statements, quarterly

SGRP · OTC · CIK 1004989 · [Industrials](/sectors/industrials.md) · fiscal year ends Dec 31

Pages: [Overview](/companies/sgrp.md) · [Financials](/companies/sgrp/financials.md) · [Filings](/companies/sgrp/filings.md) · [Insiders](/companies/sgrp/insiders.md)

Standardized line items from XBRL company facts. Each value links to its filing; d marks a value derived from year-to-date figures. Other view: [annual](/companies/sgrp/financials.md?period=annual).

## Income statement

| Line item | Unit | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Revenue | $m | [48.7](/filings/0001437749-25-022876.md) | [(9.8) d](/filings/0001437749-25-022876.md) | [49.4](/filings/0001437749-25-022928.md) | [43.4](/filings/0001437749-25-026937.md) | [37.8](/filings/0001437749-25-035188.md) | [33.0 d](/filings/0001437749-26-010508.md) | [34.0](/filings/0001437749-26-016247.md) | [38.6](/filings/0001437749-26-027494.md) | [41.4](/filings/0001437749-25-035188.md) | [22.0 d](/filings/0001437749-26-010508.md) | [30.5](/filings/0001437749-26-016247.md) | [36.9](/filings/0001437749-26-027494.md) |
| Cost of revenue | $m | [36.4](/filings/0001437749-25-022876.md) | [(14.0) d](/filings/0001437749-25-022876.md) | [39.7](/filings/0001437749-25-022928.md) | [34.4](/filings/0001437749-25-026937.md) | [29.3](/filings/0001437749-25-035188.md) | [26.6 d](/filings/0001437749-26-010508.md) | [26.8](/filings/0001437749-26-016247.md) | [29.6](/filings/0001437749-26-027494.md) | [33.7](/filings/0001437749-25-035188.md) | [24.4 d](/filings/0001437749-26-010508.md) | [23.7](/filings/0001437749-26-016247.md) | [28.5](/filings/0001437749-26-027494.md) |
| Gross profit | $m | [10.6](/filings/0001437749-25-022876.md) | [3.8 d](/filings/0001437749-25-022876.md) | [9.7](/filings/0001437749-25-022928.md) | [9.0](/filings/0001437749-25-026937.md) | [8.4](/filings/0001437749-25-035188.md) | [6.5 d](/filings/0001437749-26-010508.md) | [7.3](/filings/0001437749-26-016247.md) | [9.1](/filings/0001437749-26-027494.md) | [7.7](/filings/0001437749-25-035188.md) | [(2.3) d](/filings/0001437749-26-010508.md) | [6.8](/filings/0001437749-26-016247.md) | [8.4](/filings/0001437749-26-027494.md) |
| Selling, general and administrative | $m | [9.3](/filings/0001437749-25-022876.md) | [4.3 d](/filings/0001437749-25-022876.md) | [7.7](/filings/0001437749-25-022928.md) | [8.1](/filings/0001437749-25-026937.md) | [8.6](/filings/0001437749-25-035188.md) | [9.6 d](/filings/0001437749-26-010508.md) | [5.9](/filings/0001437749-26-016247.md) | [7.9](/filings/0001437749-26-027494.md) | [9.2](/filings/0001437749-25-035188.md) | [9.2 d](/filings/0001437749-26-010508.md) | [6.2](/filings/0001437749-26-016247.md) | [6.8](/filings/0001437749-26-027494.md) |
| Operating income | $m | [0.8](/filings/0001437749-25-022876.md) | [(1.1) d](/filings/0001437749-25-022876.md) | [8.7](/filings/0001437749-25-022928.md) | [(1.0)](/filings/0001437749-25-026937.md) | [(1.5)](/filings/0001437749-25-035188.md) | [(5.5) d](/filings/0001437749-26-010508.md) | [1.0](/filings/0001437749-26-016247.md) | [0.7](/filings/0001437749-26-027494.md) | [(5.9)](/filings/0001437749-25-035188.md) | [(12.7) d](/filings/0001437749-26-010508.md) | [(0.0)](/filings/0001437749-26-016247.md) | [1.2](/filings/0001437749-26-027494.md) |
| Interest expense | $m | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Income tax | $m | [0.6](/filings/0001437749-25-022876.md) | [(1.2) d](/filings/0001437749-25-022876.md) | [1.4](/filings/0001437749-25-022928.md) | [0.9](/filings/0001437749-25-026937.md) | [(2.3)](/filings/0001437749-25-035188.md) | [0.1 d](/filings/0001437749-26-010508.md) | [0.1](/filings/0001437749-26-016247.md) | [0.1](/filings/0001437749-26-027494.md) | [1.7](/filings/0001437749-25-035188.md) | [2.1 d](/filings/0001437749-26-010508.md) | [0.0](/filings/0001437749-26-016247.md) | [0.1](/filings/0001437749-26-027494.md) |
| Net income | $m | [0.3](/filings/0001437749-25-022876.md) | [2.1 d](/filings/0001437749-25-022876.md) | [6.6](/filings/0001437749-25-022928.md) | [(3.9)](/filings/0001437749-25-026937.md) | [(0.2)](/filings/0001437749-25-035188.md) | [(5.7) d](/filings/0001437749-26-010508.md) | [0.5](/filings/0001437749-26-027494.md) | [(0.0)](/filings/0001437749-26-027494.md) | [(8.8)](/filings/0001437749-25-035188.md) | [(16.3) d](/filings/0001437749-26-010508.md) | [(0.6)](/filings/0001437749-26-027494.md) | [0.4](/filings/0001437749-26-027494.md) |
| Diluted EPS | $ per share | [0.01](/filings/0001437749-25-022876.md) | not reported | [0.28](/filings/0001437749-25-022928.md) | [(0.16)](/filings/0001437749-25-026937.md) | [(0.01)](/filings/0001437749-25-035188.md) | not reported | [0.02](/filings/0001437749-26-016247.md) | [0.00](/filings/0001437749-26-027494.md) | [(0.37)](/filings/0001437749-25-035188.md) | not reported | [(0.02)](/filings/0001437749-26-016247.md) | [0.02](/filings/0001437749-26-027494.md) |
| Basic EPS | $ per share | [0.01](/filings/0001437749-25-022876.md) | not reported | [0.28](/filings/0001437749-25-022928.md) | [(0.17)](/filings/0001437749-25-026937.md) | [(0.01)](/filings/0001437749-25-035188.md) | not reported | [0.02](/filings/0001437749-26-016247.md) | [0.00](/filings/0001437749-26-027494.md) | [(0.37)](/filings/0001437749-25-035188.md) | not reported | [(0.02)](/filings/0001437749-26-016247.md) | [0.02](/filings/0001437749-26-027494.md) |

- Revenue: us-gaap:RevenueFromContractWithCustomerIncludingAssessedTax
- Cost of revenue: us-gaap:CostOfRevenue
- Gross profit: us-gaap:GrossProfit
- Selling, general and administrative: us-gaap:SellingGeneralAndAdministrativeExpense
- Operating income: us-gaap:OperatingIncomeLoss
- Interest expense: not reported
- Income tax: us-gaap:IncomeTaxExpenseBenefit
- Net income: us-gaap:NetIncomeLoss
- Diluted EPS: us-gaap:EarningsPerShareDiluted
- Basic EPS: us-gaap:EarningsPerShareBasic

## Balance sheet

| Line item | Unit | Q3 FY2023 (2023-09-30) | FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Cash and equivalents | $m | not reported | [4.5](/filings/0001437749-25-022876.md) | [16.6](/filings/0001437749-24-017065.md) | [21.7](/filings/0001437749-25-017409.md) | [19.7](/filings/0001437749-25-017409.md) | [18.2](/filings/0001437749-26-010508.md) | [17.9](/filings/0001437749-25-022928.md) | [13.9](/filings/0001437749-25-026937.md) | [8.2](/filings/0001437749-25-035188.md) | [3.3](/filings/0001437749-26-027494.md) | [4.3](/filings/0001437749-26-016247.md) | [2.9](/filings/0001437749-26-027494.md) |
| Current assets | $m | [79.8](/filings/0001437749-23-032010.md) | [76.1](/filings/0001437749-25-022876.md) | [93.2](/filings/0001437749-24-017065.md) | [61.8](/filings/0001437749-25-017409.md) | [60.5](/filings/0001437749-25-017409.md) | [46.0](/filings/0001437749-26-010508.md) | [59.1](/filings/0001437749-25-022928.md) | [60.6](/filings/0001437749-25-026937.md) | [51.9](/filings/0001437749-25-035188.md) | [31.4](/filings/0001437749-26-027494.md) | [38.8](/filings/0001437749-26-016247.md) | [40.6](/filings/0001437749-26-027494.md) |
| Total assets | $m | [94.0](/filings/0001437749-23-032010.md) | [90.3](/filings/0001437749-25-022876.md) | [105](/filings/0001437749-24-017065.md) | [70.0](/filings/0001437749-25-017409.md) | [67.4](/filings/0001437749-25-017409.md) | [56.4](/filings/0001437749-26-010508.md) | [70.2](/filings/0001437749-25-022928.md) | [71.6](/filings/0001437749-25-026937.md) | [61.7](/filings/0001437749-25-035188.md) | [44.1](/filings/0001437749-26-027494.md) | [51.0](/filings/0001437749-26-016247.md) | [53.0](/filings/0001437749-26-027494.md) |
| Current liabilities | $m | [52.2](/filings/0001437749-23-032010.md) | [48.6](/filings/0001437749-25-022876.md) | [55.0](/filings/0001437749-24-017065.md) | [36.9](/filings/0001437749-25-017409.md) | [34.3](/filings/0001437749-25-017409.md) | [30.1](/filings/0001437749-26-010508.md) | [43.4](/filings/0001437749-25-022928.md) | [44.6](/filings/0001437749-25-026937.md) | [43.4](/filings/0001437749-25-035188.md) | [37.7](/filings/0001437749-26-027494.md) | [44.2](/filings/0001437749-26-016247.md) | [42.0](/filings/0001437749-26-027494.md) |
| Total liabilities | $m | [54.2](/filings/0001437749-23-032010.md) | [50.0](/filings/0001437749-25-022876.md) | [64.5](/filings/0001437749-24-017065.md) | [39.3](/filings/0001437749-25-017409.md) | [37.9](/filings/0001437749-25-017409.md) | [32.1](/filings/0001437749-26-010508.md) | [45.5](/filings/0001437749-25-022928.md) | [46.7](/filings/0001437749-25-026937.md) | [45.1](/filings/0001437749-25-035188.md) | [43.4](/filings/0001437749-26-027494.md) | [51.0](/filings/0001437749-26-016247.md) | [49.7](/filings/0001437749-26-027494.md) |
| Long-term debt | $m | [0.9](/filings/0001437749-23-032010.md) | [0.3](/filings/0001437749-25-022876.md) | [8.3](/filings/0001437749-24-017065.md) | [1.7](/filings/0001437749-25-017409.md) | [1.5](/filings/0001437749-25-017409.md) | [1.7](/filings/0001437749-26-010508.md) | [1.7](/filings/0001437749-25-022928.md) | [1.8](/filings/0001437749-25-026937.md) | [1.1](/filings/0001437749-25-035188.md) | [1.3](/filings/0001437749-26-027494.md) | [2.7](/filings/0001437749-26-016247.md) | [3.6](/filings/0001437749-26-027494.md) |
| Current portion of debt | $m | [19.3](/filings/0001437749-23-032010.md) | [17.5](/filings/0001437749-24-035313.md) | [15.2](/filings/0001437749-24-017065.md) | [18.4](/filings/0001437749-24-026818.md) | [18.5](/filings/0001437749-24-035313.md) | [0.5](/filings/0001437749-26-010508.md) | [0.5](/filings/0001437749-25-022928.md) | [0.5](/filings/0001437749-25-026937.md) | [0.5](/filings/0001437749-25-035188.md) | [0.5](/filings/0001437749-26-027494.md) | [0.5](/filings/0001437749-26-016247.md) | [0.5](/filings/0001437749-26-027494.md) |
| Short-term borrowings | $m | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Shareholders' equity | $m | [24.5](/filings/0001437749-23-032010.md) | [28.2](/filings/0001437749-25-022876.md) | [33.0](/filings/0001437749-24-017065.md) | [29.4](/filings/0001437749-25-017409.md) | [29.3](/filings/0001437749-25-017409.md) | [24.3](/filings/0001437749-26-027494.md) | [24.7](/filings/0001437749-26-027494.md) | [24.9](/filings/0001437749-26-027494.md) | [16.6](/filings/0001437749-25-035188.md) | [0.6](/filings/0001437749-26-027494.md) | [0.1](/filings/0001437749-26-027494.md) | [3.2](/filings/0001437749-26-027494.md) |

- Cash and equivalents: us-gaap:CashAndCashEquivalentsAtCarryingValue
- Current assets: us-gaap:AssetsCurrent
- Total assets: us-gaap:Assets
- Current liabilities: us-gaap:LiabilitiesCurrent
- Total liabilities: us-gaap:Liabilities
- Long-term debt: us-gaap:LongTermDebtNoncurrent
- Current portion of debt: us-gaap:LongTermDebtCurrent
- Short-term borrowings: not reported
- Shareholders' equity: us-gaap:StockholdersEquity

## Cash flow

| Line item | Unit | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Operating cash flow | $k | [(5,104) d](/filings/0001437749-25-022876.md) | [5,181 d](/filings/0001437749-25-022876.md) | [615](/filings/0001437749-25-022928.md) | [(445) d](/filings/0001437749-25-026937.md) | [(900) d](/filings/0001437749-25-035188.md) | [65.0 d](/filings/0001437749-26-010508.md) | [(4,044)](/filings/0001437749-26-016247.md) | [(7,856) d](/filings/0001437749-26-027494.md) | [(4,062) d](/filings/0001437749-25-035188.md) | [(2,481) d](/filings/0001437749-26-010508.md) | [(3,918)](/filings/0001437749-26-016247.md) | [(4,784) d](/filings/0001437749-26-027494.md) |
| Capital expenditure | $k | [343 d](/filings/0001437749-25-022876.md) | [157 d](/filings/0001437749-25-022876.md) | [431](/filings/0001437749-25-022928.md) | [340 d](/filings/0001437749-25-026937.md) | [127 d](/filings/0001437749-25-035188.md) | [231 d](/filings/0001437749-26-010508.md) | [525](/filings/0001437749-26-016247.md) | [434 d](/filings/0001437749-26-027494.md) | [575 d](/filings/0001437749-25-035188.md) | [1,444 d](/filings/0001437749-26-010508.md) | [503](/filings/0001437749-26-016247.md) | [532 d](/filings/0001437749-26-027494.md) |
| Share repurchases | $k | [0.0 d](/filings/0001437749-24-035313.md) | [0.0 d](/filings/0001437749-25-022876.md) | not reported | not reported | [0.0 d](/filings/0001437749-25-035188.md) | [0.0 d](/filings/0001437749-26-010508.md) | not reported | not reported | [0.0 d](/filings/0001437749-25-035188.md) | [0.0 d](/filings/0001437749-26-010508.md) | not reported | not reported |

- Operating cash flow: us-gaap:NetCashProvidedByUsedInOperatingActivities
- Capital expenditure: us-gaap:PaymentsToAcquireProductiveAssets
- Share repurchases: us-gaap:PaymentsForRepurchaseOfCommonStock

## Shares

| Line item | Unit | Q3 FY2022 (2022-09-30) | Q1 FY2023 (2023-03-31) | Q2 FY2023 (2023-06-30) | Q3 FY2023 (2023-09-30) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Diluted shares (weighted) | millions of shares | [22.2](/filings/0001437749-23-032010.md) | [23.3](/filings/0001437749-24-017065.md) | [23.4](/filings/0001437749-25-022876.md) | [23.4](/filings/0001437749-25-022876.md) | [24.0](/filings/0001437749-25-022928.md) | [24.0](/filings/0001437749-25-026937.md) | [23.4](/filings/0001437749-25-035188.md) | [23.6](/filings/0001437749-26-016247.md) | [23.5](/filings/0001437749-26-027494.md) | [23.7](/filings/0001437749-25-035188.md) | [24.1](/filings/0001437749-26-016247.md) | [26.2](/filings/0001437749-26-027494.md) |

- Diluted shares (weighted): us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding

Shares outstanding: 28,398,560 at 2026-08-06, from the cover of the [10-Q filed 2026-08-13](/filings/0001437749-26-027494.md) (dei:EntityCommonStockSharesOutstanding).

Source: SEC EDGAR, XBRL company facts. Last ingested by Listed: Oct 24, 2026, 15:30 ET. No prices; not investment advice.