0001193125-21-238361 | 10-Q | XBRL Viewer

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Cover Page - shares	6 Months Ended
Cover Page - shares	Jun. 30, 2021	Jul. 30, 2021
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes
Amendment Flag	false
Document Period End Date	Jun. 30, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q2
Entity Registrant Name	MASTECH DIGITAL, INC.
Entity Central Index Key	0001437226
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity File Number	001-34099
Entity Incorporation, State or Country Code	PA
Entity Tax Identification Number	26-2753540
Entity Address, Address Line One	1305 Cherrington Parkway
Entity Address, Address Line Two	Building 210
Entity Address, Address Line Three	Suite 400
Entity Address, City or Town	Moon Township
Entity Address, Postal Zip Code	15108
Entity Address, State or Province	PA
City Area Code	412
Local Phone Number	787-2100
Title of 12(b) Security	Common Stock
Trading Symbol	MHH
Security Exchange Name	NYSEAMER
Entity Common Stock, Shares Outstanding		11,438,013

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Income Statement [Abstract]
Revenues	$ 53,658	$ 47,583	$ 103,433	$ 98,008
Cost of revenues	39,343	34,927	76,314	72,633
Gross profit	14,315	12,656	27,119	25,375
Selling, general and administrative expenses:
Operating expenses	10,986	9,042	21,921	19,285
Revaluation of contingent consideration liability	(1,982)		(1,982)
Total Selling, general and administrative expenses	9,004	9,042	19,939	19,285
Income from operations	5,311	3,614	7,180	6,090
Interest income (expense), net	(159)	(198)	(354)	(477)
Other income (expense), net	15	41	(22)	94
Income before income taxes	5,167	3,457	6,804	5,707
Income tax expense	1,429	488	1,872	869
Net income	$ 3,738	$ 2,969	$ 4,932	$ 4,838
Earnings per share:
Basic	$ 0.33	$ 0.26	$ 0.43	$ 0.43
Diluted	$ 0.31	$ 0.25	$ 0.41	$ 0.41
Weighted average common shares outstanding:
Basic	11,442	11,271	11,425	11,199
Diluted	12,002	11,948	11,999	11,849

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Net income	$ 3,738	$ 2,969	$ 4,932	$ 4,838
Other comprehensive income (loss):
Net unrealized gain (loss) on interest-rate swap contracts		26	35	(68)
Foreign currency translation adjustments	(95)	(38)	(114)	(305)
Total pretax net unrealized (loss)	(95)	(12)	(79)	(373)
Income tax expense (benefit)		7	9	(18)
Total other comprehensive (loss), net of taxes	(95)	(19)	(88)	(355)
Total comprehensive income	$ 3,643	$ 2,950	$ 4,844	$ 4,483

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

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+ Details

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Current assets:
Cash and cash equivalents	$ 5,302	$ 7,677
Accounts receivable, net of allowance for uncollectible accounts of $393 in 2021 and $413 in 2020	26,402	22,036
Unbilled receivables	12,182	10,098
Prepaid and other current assets	3,416	1,346
Total current assets	47,302	41,157
Equipment, enterprise software, and leasehold improvements, at cost:
Equipment	2,107	1,931
Enterprise software	2,842	2,730
Leasehold improvements	589	563
Total equipment, enterprise software, and leasehold improvements	5,538	5,224
Less – accumulated depreciation and amortization	(3,651)	(3,253)
Net equipment, enterprise software, and leasehold improvements	1,887	1,971
Operating lease right-of-use assets	5,595	3,286
Deferred income taxes	463	796
Non-current deposits	595	396
Goodwill, net of impairment	32,510	32,510
Intangible assets, net of amortization	20,344	21,930
Total assets	108,696	102,046
Current liabilities:
Current portion of long-term debt	4,400	4,400
Accounts payable	4,638	2,589
Accrued payroll and related costs	12,461	12,374
Current portion of operating lease liability	1,435	1,079
Other accrued liabilities	789	1,051
Deferred revenue	437	478
Total current liabilities	24,160	21,971
Long-term liabilities:
Long-term debt, less current portion, net	10,716	12,875
Contingent consideration liability	900	2,882
Long-term operating lease liability, less current portion	4,419	2,325
Long-term accrued income taxes	165	165
Long-term payroll tax liabilities	2,295	2,295
Total liabilities	42,655	42,513
Commitments and contingent liabilities (Note 6)
Shareholders' equity:
Preferred Stock, no par value; 20,000,000 shares authorized; none outstanding
Common Stock, par value $.01; 250,000,000 shares authorized and 13,084,433 shares issued as of June 30, 2021 and 13,039,893 shares issued as of December 31, 2020	131	130
Additional paid-in-capital	27,172	25,509
Retained earnings	43,552	38,620
Accumulated other comprehensive income (loss)	(627)	(539)
Treasury stock, at cost; 1,646,420 shares as of June 30, 2021 and as of December 31, 2020	(4,187)	(4,187)
Total shareholders' equity	66,041	59,533
Total liabilities and shareholders' equity	$ 108,696	$ 102,046

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Statement of Financial Position [Abstract]
Accounts receivable, allowance for uncollectible accounts	$ 393	$ 413
Preferred Stock, par value	$ 0	$ 0
Preferred Stock, shares authorized	20,000,000	20,000,000
Preferred Stock, shares outstanding	0	0
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	250,000,000	250,000,000
Common stock, shares issued	13,084,433	13,039,893
Treasury stock, shares	1,646,420	1,646,420

CONDENSED CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Retained Earnings [Member]	Treasury Stock [Member]	Accumulated Other Comprehensive Income (loss) [Member]
Beginning Balances at Dec. 31, 2019	$ 46,280	$ 127	$ 21,939	$ 28,759	$ (4,187)	$ (358)
Net income	1,869			1,869
Other comprehensive gain (loss), net of taxes	(336)					(336)
Stock-based compensation expense	456		456
Stock options exercised	556	1	555
Ending Balances at Mar. 31, 2020	48,825	128	22,950	30,628	(4,187)	(694)
Beginning Balances at Dec. 31, 2019	46,280	127	21,939	28,759	(4,187)	(358)
Net income	4,838
Other comprehensive gain (loss), net of taxes	(355)
Ending Balances at Jun. 30, 2020	53,259	130	24,432	33,597	(4,187)	(713)
Beginning Balances at Mar. 31, 2020	48,825	128	22,950	30,628	(4,187)	(694)
Net income	2,969			2,969
Employee common stock purchases	105		105
Other comprehensive gain (loss), net of taxes	(19)					(19)
Stock-based compensation expense	612		612
Stock options exercised	767	2	765
Ending Balances at Jun. 30, 2020	53,259	130	24,432	33,597	(4,187)	(713)
Beginning Balances at Dec. 31, 2020	59,533	130	25,509	38,620	(4,187)	(539)
Net income	1,194			1,194
Other comprehensive gain (loss), net of taxes	7					7
Stock-based compensation expense	621		621
Stock options exercised	101		101
Ending Balances at Mar. 31, 2021	61,456	130	26,231	39,814	(4,187)	(532)
Beginning Balances at Dec. 31, 2020	59,533	130	25,509	38,620	(4,187)	(539)
Net income	4,932
Other comprehensive gain (loss), net of taxes	(88)
Ending Balances at Jun. 30, 2021	66,041	131	27,172	43,552	(4,187)	(627)
Beginning Balances at Mar. 31, 2021	61,456	130	26,231	39,814	(4,187)	(532)
Net income	3,738			3,738
Employee common stock purchases	181		181
Other comprehensive gain (loss), net of taxes	(95)					(95)
Stock-based compensation expense	757		757
Stock options exercised	4	1	3
Ending Balances at Jun. 30, 2021	$ 66,041	$ 131	$ 27,172	$ 43,552	$ (4,187)	$ (627)

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

- Definition

Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

+ References + Details

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
OPERATING ACTIVITIES:
Net income	$ 4,932	$ 4,838
Adjustments to reconcile net income to cash provided by (used in) operating activities:
Depreciation and amortization	1,996	1,741
Interest amortization of deferred financing costs	41	52
Stock-based compensation expense	1,378	1,068
Deferred income taxes, net	333	(188)
Revaluation of contingent consideration liability	(1,982)
Operating lease assets and liabilities, net	141	(23)
Loss on disposition of fixed assets		2
Working capital items:
Accounts receivable and unbilled receivables	(6,450)	1,144
Prepaid and other current assets	(2,070)	323
Accounts payable	2,049	(954)
Accrued payroll and related costs	87	3,209
Other accrued liabilities	(236)	392
Deferred revenue	(41)	(29)
Net cash flows provided by operating activities	178	11,575
INVESTING ACTIVITIES:
Recovery of (payment for) non-current deposits	(199)	20
Capital expenditures	(326)	(155)
Net cash flows (used in) investing activities	(525)	(135)
FINANCING ACTIVITIES:
(Repayments) borrowings on revolving credit facility, net		(4,551)
(Repayments) on term loan facility	(2,200)	(6,250)
Proceeds from the issuance of common shares	181	107
Proceeds from the exercise of stock options	105	1,321
Net cash flows (used in) financing activities	(1,914)	(9,373)
Effect of exchange rate changes on cash and cash equivalents	(114)	(305)
Net change in cash and cash equivalents	(2,375)	1,762
Cash and cash equivalents, beginning of period	7,677	2,981
Cash and cash equivalents, end of period	$ 5,302	$ 4,743

Description of Business and Basis of Presentation

6 Months Ended

Jun. 30, 2021

Accounting Policies [Abstract]

Description of Business and Basis of Presentation

1.	Description of Business and Basis of Presentation:

Basis of Presentation

References in this Quarterly Report on Form

10-Q

to “we”, “our”, “Mastech Digital”, “Mastech” or “the Company” refer collectively to Mastech Digital, Inc. and its wholly-owned operating subsidiaries, which are included in these Condensed Consolidated Financial Statements (the “Financial Statements”).

Description of Business

We are a provider of Digital Transformation IT Services to mostly large and

medium-sized

organizations.

Our portfolio of offerings includes data management and analytics services; digital learning services; and IT staffing services.

Reflective of our 2017 acquisition of the services division of Canada-based InfoTrellis, Inc., we have added specialized capabilities in delivering data and analytics services to our customers globally. This business offers project-based consulting services in the areas of data management, data engineering and data science, with such services delivered using

on-site

and offshore resources. In October 2020, we acquired AmberLeaf Partners, Inc. (“AmberLeaf”), a Chicago-based customer experience consulting firm. This acquisition expanded our capabilities in customer experience strategy and managed services offering for a variety of Cloud-based enterprise applications across sales, marketing and customer services organizations.

Our IT staffing business combines technical expertise with business process experience to deliver a broad range of staffing services in digital and mainstream technologies. Our digital technologies include data management, analytics, cloud, mobility, social and artificial intelligence. We work with businesses and institutions with significant IT spending and recurring staffing service needs. We also support smaller organizations with their “project focused” temporary IT staffing requirements.

The

COVID-19

pandemic had a material impact on activity levels in both of our business segments in 2020. During the first six months of 2021, we are encouraged by the global

roll-out

of vaccination programs and some signs of economic expansion and improving economic conditions as the impact of the pandemic subsides. There is, however, still uncertainty regarding the virus and the pace, nature and extent of the recovery of global markets and particular industries from the pandemic.

Accounting Principles

The accompanying Financial Statements have been prepared by management in accordance with U.S. generally accepted accounting principles (“GAAP”) for interim financial information and applicable rules and regulations of the Securities and Exchange Commission (the “SEC”). Accordingly, they do not include all of the information and disclosures required by U.S. GAAP for complete consolidated financial statements. In the opinion of management, all adjustments, consisting principally of normal recurring adjustments, considered necessary for a fair presentation have been included. The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the Financial Statements and the accompanying notes. Actual results could differ from these estimates. These Financial Statements should be read in conjunction with the Company’s audited consolidated financial statements and accompanying notes for the year ended December 31, 2020, included in our Annual Report on Form

10-K

filed with the SEC on March 16, 2021. Additionally, our operating results for the three and six months ended June 30, 2021 are not necessarily indicative of the results that can be expected for the year ending December 31, 2021 or for any other period.

Principles of Consolidation

The Financial Statements include the accounts of the Company and its wholly-owned subsidiaries. All material intercompany transactions and balances have been eliminated in consolidation.

Critical Accounting Policies

Please refer to Note 1 “Summary of Significant Accounting Policies” of the Consolidated Financial Statements and “Management’s Discussion and Analysis of Financial Condition and Results of Operations–Critical Accounting Policies and Estimates”

in our Annual Report on Form

10-K

for the year ended December 31, 2020 for a more detailed discussion of our significant accounting policies and critical accounting estimates. There were no material changes to these critical accounting policies during the six months ended June 30, 2021.

Segment Reporting

The Company has two reportable segments, in accordance with Accounting Standards Committee (“ASC”) Topic 280 “Disclosures About Segments of an Enterprise and Related Information”: Data and Analytics Services and IT Staffing Services.

Revenue from Contracts with Customers

6 Months Ended

Jun. 30, 2021

Revenue from Contract with Customer [Abstract]

Revenue from Contracts with Customers

2.	Revenue from Contracts with Customers

The Company recognizes revenue on

time-and-material

contracts over time as services are performed and expenses are incurred.

Time-and-material

contracts typically bill at an agreed-upon hourly rate, plus

out-of-pocket

expense reimbursement.

Out-of-pocket

expense reimbursement amounts vary by assignment, but on average represent less than 2% of total revenues. Revenue is earned on a per transaction or labor hour basis, as that amount directly corresponds to the value of the Company’s performance. Revenue recognition is negatively impacted by holidays and consultant vacation and sick days.

The Company recognizes revenue on fixed price contracts over time as services are rendered and uses a cost-based input method to measure progress. Determining a measure of progress requires management to make judgments that affect the timing of revenue recognized. Under the cost-based input method, the extent of progress towards completion is measured based on the ratio of costs incurred to date to the total estimated costs at completion of the performance obligation. Revenues, including estimated fees or profits, are recorded proportionally as costs are incurred. The Company has determined that the cost-based input method provides a faithful depiction of the transfer of goods or services to the customer. Estimated losses are recognized immediately in the period in which current estimates indicate a loss. We record deferred revenues when cash payments are received or due in advance of our performance, including amounts which may be refundable.

The Company’s

time-and-material

and fixed price revenue streams are recognized over time as the customer receives and consumes the benefits of the Company’s performance as the work is performed.

In certain situations related to client direct hire assignments, where the Company’s fee is contingent upon the hired resources continued employment with the client, revenue is not fully recognized until such employment conditions are satisfied.

We do not sell, lease or otherwise market computer software or hardware, and essentially 100% of our revenue is derived from the sale of data and analytics, IT staffing and digital transformation services. We expense sales commissions in the same period in which revenues are realized. These costs are recorded within sales and marketing expenses.

Each contract the Company enters into is assessed to determine the promised services to be performed and includes identification of the performance obligations required by the contract. In substantially all of our contracts, we have identified a single performance obligation for each contract either because the promised services are distinct or the promised services are highly interrelated and interdependent and therefore represent a combined single performance obligation.

Our Data and Analytics Services segment provides specialized capabilities in delivering data management and analytics services to customers globally. This business offers project-based consulting services in the areas of Master Data Management, Enterprise Data Integration, Data Engineering and Analytics, which can be delivered using onsite and offshore resources.

Our IT Staffing Services segment combines technical expertise with business process experience to deliver a broad range of services in digital and mainstream technologies. Our digital technology stack includes data management and analytics, cloud, mobility, social and automation. Our mainstream technologies include business intelligence / data warehousing; web services; enterprise resource planning & customer resource management; and

e-Business

solutions. We work with businesses and institutions with significant IT spend and recurring staffing needs. We also support smaller organizations with their “project focused” temporary IT staffing requirements.

The following table depicts the disaggregation of our revenues by contract type and operating segment:


	Three Months Ended June 30,				Six Months Ended June 30,
	2021		2020		2021		2020
	(Amounts in thousands)				(Amounts in thousands)
Data and Analytics Services Segment
Time-and-material Contracts	$	5,917	$	3,685	$	11,771	$	7,812
Fixed-price Contracts		3,033		3,087		5,973		6,320

Subtotal Data and Analytics Services	$	8,950	$	6,772	$	17,744	$	14,132

IT Staffing Services Segment
Time-and-material Contracts	$	44,708	$	40,811	$	85,689	$	83,876
Fixed-price Contracts		—		—		—		—

Subtotal IT Staffing Services	$	44,708	$	40,811	$	85,689	$	83,876

Total Revenues	$	53,658	$	47,583	$	103,433	$	98,008

For the three months ended June 30, 2021, the Company had one client that exceeded 10% of total revenue (CGI = 14.8%). For the six months ended June 30, 2021, the Company had one client that exceeded 10% of total revenue (CGI = 14.9%). For the three months ended June 30, 2020, the Company had one client that exceeded 10% of total revenue (CGI = 15.1%). For the six months ended June 30, 2020, the Company had one client that exceeded 10% of total revenue (CGI = 13.9%).

The Company’s top ten clients represented approximately 48% and 49% of total revenues for the three months ended June 30, 2021 and 2020, respectively. For the six months ended June 30, 2021 and 2020, the Company’s top ten clients represented approximately 48% and 47% of total revenues, respectively. The following table presents our revenue from external customers disaggregated by geography, based on the work location of our customers:


	Three Months Ended June 30,				Six Months Ended June 30,
	2021		2020		2021		2020
	(Amounts in thousands)				(Amounts in thousands)
United States	$	51,532	$	46,777	$	99,474	$	96,127
Canada		1,018		734		2,282		1,595
India and Other		1,108		72		1,677		286

Total revenues	$	53,658	$	47,583	$	103,433	$	98,008

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-URI http://asc.fasb.org/topic&trid=49130388

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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+ Details

Business Combinations

6 Months Ended

Jun. 30, 2021

Business Combinations [Abstract]

Business Combinations

3.	Business Combinations

On October 1, 2020, Mastech Digital, Inc., through its wholly-owned subsidiary Mastech Digital Data, Inc., acquired all of the outstanding shares of AmberLeaf Partners, Inc. (“AmberLeaf”). Under the terms of the Share Purchase Agreement executed in connection with the AmberLeaf acquisition (the “Purchase Agreement”), the Company paid at the closing of the acquisition approximately $9.7 million in cash. The Purchase Agreement also requires the Company to pay to the former shareholders of AmberLeaf up to $4.5 million in deferred cash payments, which payments are contingent upon the AmberLeaf business achieving specific revenue growth and EBITDA margin targets. The amount of these deferred cash payments, if any, is based upon the revenue growth and EBITDA margins of the AmberLeaf business for the

12-month

period beginning on January 1, 2021 and for the

12-month

period beginning January 1, 2022, as described more fully in the Purchase Agreement.

To fund the acquisition, on October 1, 2020 the Company entered into a Third Amendment (the “Third Amendment”) to its Credit Agreement, as amended and dated April 20, 2018. The Third Amendment amends the Credit Agreement by, among other things, (1) increasing the aggregate commitment amount of the revolving credit facility to $30 million (an increase of $7.5 million); (2) providing for the Term Loan facility in the aggregate amount of $17.5 million (an increase of $10 million); (3) providing for an increase in the total commitment amount to the facility in an aggregate amount not to exceed $15 million, upon the satisfaction of certain conditions; and (4) amending the financial covenant in the Credit Agreement related to the Company’s Fixed Charge Coverage Ratio (as defined in the Credit Agreement) by increasing the minimum permitted Fixed Charge Coverage Ratio for each of the fiscal quarters ending on or after September 30, 2020.

The acquisition was accounted for using the acquisition method of accounting. The acquisition method of accounting requires that the assets acquired and liabilities assumed be measured at their fair value as of the closing date.

The following table summarizes the fair value of consideration for the acquired business on the October 1, 2020 closing date:


(in thousands)	Amounts
Cash purchase price at closing	$	9,664
Working capital adjustments		—
Estimated payout of contingent consideration (1)		2,882

Total Fair Value of Consideration	$	12,546

(1)

Based on a valuation conducted by an independent third party, the fair value of contingent consideration at the closing date was determined to be $2,882,000. During the three month period ended June 30, 2021, the Company revalued the contingent consideration liability related to the AmberLeaf acquisition after determining that relevant conditions for payment of such liabilities were unlikely to be fully satisfied. The revaluation resulted in a $2.0 million reduction to the contingent consideration liability.

The cash purchase price at closing was paid with funds obtained from the following sources:


(in thousands)	Amounts
Cash balances on hand	$	—
Increase in term loan debt facility		10,000
Revolving line of credit		(336	)

Cash Paid at Closing	$	9,664

The allocation of the purchase price was based on estimates of the fair value of assets acquired and liabilities assumed as of October 1, 2020, as set forth below. The excess purchase price over the fair values of the net tangible assets and identifiable intangible assets was recorded as goodwill, which includes value associated with the assembled workforce. Goodwill is expected to be largely deductible for tax purposes. The valuation of net assets acquired is as follows:


(in thousands)	Amounts
Cash on hand	$	319
Working capital assets, net of liabilities		1,153
Identifiable intangible assets:
Client relationships		2,970
Covenant not-to-compete		440
Trade name		490
Technology		770

Total identifiable intangible assets		4,670
Goodwill		6,404

Net Assets Acquired	$	12,546

The fair value of identifiable intangible assets has been estimated using the income approach through a discounted cash flow analysis. Specifically, the Company used the income approach through an excess earnings analysis to determine the fair value of client relationships. The value applied to the covenant

not-to-compete

was based on an income approach using a “with or without” analysis of this covenant in place. The trade name and technology were valued using the income approach—relief from royalty method. All identifiable intangibles are considered level 3 inputs under the fair value measurement and disclosure guidance.

The Company incurred $650,000 of transaction expenses related to the acquisition in 2020 inclusive of the

write-off

of $185,000 of deferred finance costs. No transaction costs were incurred for the three and six month periods ended June 30, 2021 and 2020.

Included in the Condensed Statement of Operations for the three and six month periods ended June 30, 2021 are revenues of $1.9 million and $3.8 million, respectively, and net income of approximately $0.1 million and breakeven (excluding the impact of the contingent consideration revaluation), respectively, applicable to the AmberLeaf operations acquired on October 1, 2020.

The following reflects the Company’s unaudited pro forma results had the results of AmberLeaf been included for all periods presented:


	Three Months Ended June 30,				Six Months Ended June 30,
	2021 Actual		2020 Pro Forma		2021 Actual		2020 Pro Forma
(Amounts in thousands, except per share data)
Revenue	$	53,658	$	50,217	$	103,433	$	103,851
Net income	$	3,738	$	3,245	$	4,932	$	5,582
Earnings per share—diluted	$	.31	$	.27	$	.41	$	.47

The information above does not reflect all of the operating efficiencies or inefficiencies that may have resulted from the AmberLeaf acquisition in those periods prior to the acquisition. Therefore, the unaudited pro forma information above is not necessarily indicative of results that would have been achieved had the business been combined during all periods presented.

Goodwill and Other Intangible Assets, net

6 Months Ended

Jun. 30, 2021

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Other Intangible Assets, net

4.	Goodwill and Other Intangible Assets, net

Goodwill related to our June 15, 2015 acquisition of Hudson Global Resources Management’s U.S. IT staffing business (“Hudson IT”) totaled $8.4 million. Goodwill related to our July 13, 2017 acquisition of the services division of InfoTrellis totaled $27.4 million. Goodwill related to our October 1, 2020 acquisition of AmberLeaf totaled $6.4 million.

The Company is amortizing the identifiable intangible assets on a straight-line basis over estimated average lives ranging from 3 to 12 years. Identifiable intangible assets were comprised of the following as of June 30, 2021 and December 31, 2020:


	As of June 30, 2021
(Amounts in thousands)	Amortization Period (In Years)		Gross Carrying Value		Accumulative Amortization		Net Carrying Value
IT Staffing Services:
Client relationships		12	$	7,999	$	4,028	$	3,971
Covenant-not-to-compete		5		319		319		—
Trade name		3		249		249		—
Data and Analytics Services:
Client relationships		12		19,641		5,684		13,957
Covenant-not-to-compete		5		1,201		668		533
Trade name		5		1,711		1,041		670
Technology		7		1,979		766		1,213

Total Intangible Assets			$	33,099	$	12,755	$	20,344


	As of December 31, 2020
(Amounts in thousands)	Amortization Period (In Years)		Gross Carrying Value		Accumulative Amortization		Net Carrying Value
IT Staffing Services:
Client relationships		12	$	7,999	$	3,694	$	4,305
Covenant-not-to-compete		5		319		319		—
Trade name		3		249		249		—
Data and Analytics Services:
Client relationships		12		19,641		4,866		14,775
Covenant-not-to-compete		5		1,201		548		653
Trade name		5		1,711		869		842
Technology		7		1,979		624		1,355

Total Intangible Assets			$	33,099	$	11,169	$	21,930

Amortization expense for the three and six month periods ended June 30, 2021 totaled $793,000 and $1.6 million, respectively, and is included in selling, general and administrative expenses in the Consolidated Statement of Operations. For the three and six month periods ended June 30, 2020, amortization expense was $669,000 and $1.3 million, respectively.

The estimated aggregate amortization expense for intangible assets for the years ending December 31, 2021 through 2025 is as follows:


	Years Ended December 31,
	2021		2022		2023		2024		2025
	(Amounts in thousands)
Amortization expense	$	3,168	$	2,987	$	2,772	$	2,693	$	2,553

Leases

6 Months Ended

Jun. 30, 2021

Leases [Abstract]

Leases

The Company

rents certain office facilities and equipment under noncancelable operating leases. As of June 30, 2021, approximately 97,000 square feet of office space is utilized for our sales and recruiting offices, delivery centers, and corporate headquarters. All of our leases are classified as operating leases. The average initial lease term is four years. Several leases have an option to renew, at our sole discretion, for an additional term. Our present lease terms range from less than one year to 5.8 years with an average of 3.1 years. Leases with an initial term of twelve months or less are not recorded on the balance sheet.

The following table summarizes the balance sheet classification of the lease assets and related lease liabilities:


	June 30, 2021		December 31, 2020
	( in thousands)
Assets:
Long-term operating lease right-of-use assets	$	5,595	$	3,286

Liabilities:
Short-term operating lease liability	$	1,435	$	1,079
Long-term operating lease liability		4,419		2,325

Total liabilities	$	5,854	$	3,404

Future minimum rental payments for office facilities and equipment under the Company’s noncancelable operating leases are as follows:


	Amount as of June 30, 2021
	(in thousands)
2021 (For remainder of year)	$	795
2022		1,689
2023		1,641
2024		900
2025		630
Thereafter		756

Total		6,411
Less: Imputed interest		(557	)

Present value of operating lease liabilities	$	5,854

The weighted average discount rate used to calculate the present value of future lease payments was 4.2%.

We recognize rent expense for these leases on a straight-line basis over the lease term. Rental expense for the three and six months ended June 30, 2021 totaled $0.5 million and $0.9 million, respectively. Rental expense for the three and six months ended June 30, 2020 totaled $0.4 million and $0.8 million, respectively.

Total cash paid for lease liabilities for the three and six months ended June 30, 2021 totaled $0.3 million and $0.7 million, respectively. Total cash paid for lease liabilities for the three and six months ended June 30, 2020 totaled $0.4 million and $0.8 million, respectively.

New leases entered into during the three and six months ended June 30, 2021 totaled $2.8 million and $3.1 million, respectively. New leases entered into during the three and six months ended June 30, 2020 totaled $0 and $0.2 million, respectively.

On April 1, 2021, the Company entered into an operating lease for 35,356 square feet of office space in Chennai, India, which replaces a 19,120 square foot lease.

Commitments and Contingencies

6 Months Ended

Jun. 30, 2021

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

6.	Commitments and Contingencies

In the ordinary course of our business, the Company is involved in a number of lawsuits and administrative proceedings. While uncertainties are inherent in the final outcome of these matters, the Company’s management believes, after consultation with legal counsel, that the disposition of these proceedings should not have a material adverse effect on our financial position, results of operations or cash flows.

Employee Benefit Plan

6 Months Ended

Jun. 30, 2021

Retirement Benefits [Abstract]

Employee Benefit Plan

7.	Employee Benefit Plan

The Company provides an Employee Retirement Savings Plan (the “Retirement Plan”) under Section 401(k) of the Internal Revenue Code of 1986, as amended (the “Code”), that covers substantially all U.S. based salaried and

W-2

hourly employees. Employees may contribute a percentage of eligible compensation to the Retirement Plan, subject to certain limits under the Code. The Company did not provide for any matching contributions for the three and six month periods ended June 30, 2021 and 2020.

- Definition

The entire disclosure for retirement benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 55
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+ Details

Stock-Based Compensation

6 Months Ended

Jun. 30, 2021

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Stock-Based Compensation

8.	Stock-Based Compensation

In 2008, the Company adopted a Stock Incentive Plan (the “Plan”) which, as amended, provides that up to 4,900,000 shares of the Company’s Common Stock shall be allocated for issuance to directors, officers and key personnel. Grants under the Plan can be made in the form of stock options, stock appreciation rights, performance shares or stock awards. During the three months ended June 30, 2021 and June 30, 2020, the Company granted no shares under the Plan.

During the six months ended June 30, 2021, the Company granted restricted share units of 11,955 and 270,000 stock option grants at an average strike price of $17.65. During the six months ended June 30, 2020, the Company granted restricted share units of 11,475 and 800,000 stock option grants at an average strike price of $15.49. As of June 30, 2021 and December 31, 2020, there were 343,000 shares and 613,000 shares, respectively, available for grants under the Plan.

Stock-based compensation expense for the three months ended June 30, 2021 and 2020 was $757,000 and $612,000, respectively, and for the six months ended June 30, 2021 and 2020 was $1.4 million and $1.1 million. Stock-based compensation expense is included in selling, general and administrative expenses in the Condensed Consolidated Statements of Operations.

During the three and six months ended June 30, 2021, the Company issued 30,239 shares, respectively, related to the vesting of restricted shares and the exercising of stock options. During the three and six months ended June 30, 2020, the Company issued 317,774 shares, respectively, related to the vesting of restricted shares and the exercising of stock options.

In October 2018, the Board of Directors of the Company approved the Mastech Digital, Inc. 2019 Employee Stock Purchase Plan (the “Stock Purchase Plan”). The Stock Purchase Plan is intended to meet the requirements of Section 423 of the Code and was required to be approved by the Company’s shareholders to be qualified. On May 15, 2019, the Company’s shareholders approved the Stock Purchase Plan. Under the Stock Purchase Plan, 600,000 shares of Common Stock (subject to adjustment upon certain changes in the Company’s capitalization) are available for purchase by eligible employees who become participants in the Stock Purchase Plan. The purchase price per share is 85% of the lesser of (i) the fair market value per share of Common Stock on the first day of the offering period, or (ii) the fair market value per share of Common Stock on the last day of the offering period.

The Company’s eligible full-time employees are able to contribute up to 15% of their base compensation into the employee stock purchase plan, subject to an annual limit of $25,000 per person. Employees are able to purchase Company common stock at a 15% discount to the lower of the fair market value of the Company’s common stock on the initial or final trading dates of each

six-month

offering period. Offering periods begin on January 1 and July 1 of each year. The Company uses the Black-Scholes option pricing model to determine the fair value of employee stock purchase plan share-based payments. The fair value of the

six-month

“look-back” option in the Company’s employee stock purchase plans is estimated by adding the fair value of 15% of one share of

stock to 85% of the fair value of an option on one share of stock.

The Company utilized U.S. Treasury yields as of the grant date for its risk-free interest rate assumption, matching the Treasury yield terms to the

six-month

offering period. The Company utilized historical company data to develop its dividend yield and expected volatility assumptions.

During the three months and

six months ended June 30, 2021 and 2020, there were

14,301

shares (the fifth offering period ended June 30, 2021) and

11,735

shares (the third offering period ended June 30, 2020) issued under the Stock Purchase Plan at a share price of $

12.71

and $

8.97

, respectively. Stock-based compensation expense related to the fifth offering period totaled $

81,000

and stock-based compensation expense related to the third offering period totaled $

37,000

and is included in selling, general and administrative expenses in the Condensed Consolidated Statements of Operations for the six months ended June 30, 2021 and 2020. At June 30, 2021, there were

524,740

shares available for grants under the Plan.

Credit Facility

6 Months Ended

Jun. 30, 2021

Text Block [Abstract]

Credit Facility

9.	Credit Facility

On July 13, 2017, the Company entered into a Credit Agreement (the “Credit Agreement”) with PNC Bank, as administrative agent, swing loan lender and issuing lender, PNC Capital Markets LLC, as sole lead arranger and sole book-runner, and certain financial institution parties thereto as lenders (the “Lenders”). The Credit Agreement, as amended, provides for a total aggregate commitment of $47.5 million, consisting of (i) a revolving credit facility (the “Revolver”) in an aggregate principal amount not to exceed $30 million (subject to increase by up to an additional $15 million upon satisfaction of certain conditions) and; (ii) a $17.5 million term loan facility (the “Term Loan), as more fully described in Exhibit 10.1 to the Company’s Form

8-Ks

filed with the SEC on July 19, 2017 and April 25, 2018, and Exhibit 10.2 to the Form

8-K/A

filed with the SEC on October 7, 2020.

The Revolver expires in October 2023 and includes swing loan and letter of credit

sub-limits

in the aggregate amount not to exceed $6.0 million for swing loans and $5.0 million for letters of credit. Borrowings under the Revolver may be denominated in U.S. dollars or Canadian dollars. The maximum borrowings in U.S. dollars may not exceed the sum of 85% of eligible U.S. accounts receivable and 60% of eligible U.S. unbilled receivables, less a reserve amount established by the administrative agent. The maximum borrowings in Canadian dollars may not exceed the lesser of (i) $10.0 million; and (ii) the sum of 85% of eligible Canadian receivables, plus 60% of eligible Canadian unbilled receivables, less a reserve amount established by the administrative agent.

Amounts borrowed under the Term Loan are required to be repaid in consecutive quarterly installments through and including the maturity date of October 1, 2023. The principal amount of each quarterly installment payable on the Term Loan equals $1.1 million through and including the maturity date, with the maturity date payment equal to the outstanding amount of the loan on that date.

Borrowings under the revolver and the term loan, at the Company’s election, bear interest at either (a) the higher of PNC’s prime rate or the federal funds rate plus 0.50%, plus an applicable margin determined based upon the Company’s senior leverage ratio or (b) an adjusted London Interbank Offered Rate (“LIBOR”), with a floor of 0.50%, plus an applicable margin determined based upon the Company’s senior leverage ratio. The applicable margin on the base rate is between 0.50% and 1.25% on revolver borrowings and between 1.75% and 2.50% on term loans. The applicable margin on the adjusted LIBOR is between 1.50% and 2.25% on revolver borrowings and between 2.75% and 3.50% on term loans. A 20 to

30-basis

point per annum commitment fee on the unused portion of the revolver facility is charged and due monthly in arrears. The applicable commitment fee is determined based upon the Company’s senior leverage ratio.

The Company pledged substantially all of its assets in support of the Credit Agreement. The credit agreement contains standard financial covenants, including, but not limited to, covenants related to the Company’s senior leverage ratio and fixed charge ratio (as defined under the credit agreement) and limitations on liens, indebtedness, guarantees, contingent liabilities, loans and investments, distributions, leases, asset sales, stock repurchases and mergers and acquisitions. As of June 30, 2021, the Company was in compliance with all provisions under the facility.

In connection with securing the commitments under the Credit Agreement and the April 20, 2018 and October 1, 2020 amendments to the Credit Agreement, the Company paid a commitment fee and incurred deferred financing costs totaling $752,000, which were capitalized and are being amortized as interest expense over the life of the facility. Deferred financing costs of $184,000 and $225,000 (net of amortization) as of June 30, 2021 and December 31, 2020, respectively, are presented as reductions in long-term debt in the Company’s Condensed Consolidated Balance Sheets.

As of June 30, 2021 and December 31, 2020, the Company had no outstanding borrowings under the Revolver and unused borrowing capacity available was approximately $26.1 million and $22.0 million, respectively. The Company’s outstanding borrowings under the term loan were $15.3 million and $17.5 million at June 30, 2021 and December 31, 2020, respectively.

Income Taxes

6 Months Ended

Jun. 30, 2021

Income Tax Disclosure [Abstract]

Income Taxes

10.	Income Taxes

The components of income before income taxes, as shown in the accompanying Financial Statements, consisted of the following for the three and six months ended June 30, 2021 and 2020:


	Three Months Ended June 30,					Six Months Ended June 30,
	2021			2020		2021			2020
	(Amounts in thousands)					(Amounts in thousands)
Income before income taxes:
Domestic	$	5,566		$	3,028	$	7,447		$	5,353
Foreign		(399	)		429		(643	)		354

Income before income taxes	$	5,167		$	3,457	$	6,804		$	5,707

The Company has subsidiaries organized in jurisdictions outside the United States, which generate revenues from

non-U.S.-based

clients. Additionally, these subsidiaries provide services to the Company’s U.S. parents. Accordingly, the Company allocates a portion of its income to these subsidiaries based on a “transfer pricing” model and reports such income as foreign in the above table.

The provision for income taxes, as shown in the accompanying Financial Statements, consisted of the following for the three and six months ended June 30, 2021 and 2020:


	Three Months Ended June 30,						Six Months Ended June 30,
	2021			2020			2021			2020
	(Amounts in thousands)						(Amounts in thousands)
Current provision (benefit):
Federal	$	901		$	186		$	1,259		$	514
State		211			86			304			186
Foreign		(26	)		229			(16	)		339

Total current provision (benefit)		1,086			501			1,547			1,039

Deferred provision (benefit):
Federal		293			11			287			(93	)
State		70			—			68			(30	)
Foreign		(57	)		(77	)		(99	)		(159	)

Total deferred provision (benefit)		306			(66	)		256			(282	)

Change in valuation allowance		37			53			69			112

Total provision for income taxes	$	1,429		$	488		$	1,872		$	869

The reconciliation of income taxes computed using the statutory U.S. income tax rate and the provision for income taxes for the three and six months ended June 30, 2021 and 2020 were as follows (amounts in thousands):


	Three Months Ended June 30, 2021				Three Months Ended June 30, 2020
Income taxes computed at the federal statutory rate	$	1,085	21.0	%	$	725		21.0	%
State income taxes, net of federal tax benefit		277	5.4			220		6.3
Excess tax benefit from stock options/restricted shares		19	0.4			(582	)	(16.8	)
Difference in income tax rate on foreign earnings/other		11	0.2			72		2.1
Change in valuation allowance		37	0.7			53		1.5

	$	1,429	27.7	%	$	488		14.1	%


	Six Months Ended June 30, 2021				Six Months Ended June 30, 2020
Income taxes computed at the federal statutory rate	$	1,429	21.0	%	$	1,198		21.0	%
State income taxes, net of federal tax benefit		381	5.6			356		6.2


	Three Months Ended June 30, 2021					Three Months Ended June 30, 2020
Excess tax benefit from stock options/restricted shares		(48	)	(0.7	)		(925	)	(16.2	)
Difference in income tax rate on foreign earnings/other		41		0.6			128		2.2
Change in valuation allowance		69		1.0			112		2.0

	$	1,872		27.5	%	$	869		15.2	%

We evaluate deferred income taxes quarterly to determine if valuation allowances are required or should be adjusted. GAAP accounting guidance requires us to assess whether valuation allowances should be established against deferred tax assets based on all available evidence, both positive and negative using a “more likely than not” standard. Our assessment considers, among other things, the nature of cumulative losses; forecast of future profitability; the duration of statutory carry-forward periods and tax planning alternatives. At June 30, 2021, our valuation allowance was comprised of balances within locations of Singapore and the United Kingdom. The valuation allowance balances at these locations totaled $248,000 and $179,000 as of June 30, 2021 and December 31, 2020, respectively, and reflect net operating losses which may not be realizable in the future.

The Company’s 2018 tax return is currently being audited by the IRS. Additionally, we have been notified by Revenue Canada that they will be conducting an audit of our Canadian subsidiary for the years 2018 and 2019 in the coming months.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References + Details

Derivative Instruments and Hedging Activities

6 Months Ended

Jun. 30, 2021

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivative Instruments and Hedging Activities

11.	Derivative Instruments and Hedging Activities

Interest Rate Risk Management

Concurrent with the Company’s July 13, 2017 borrowings under its new credit facility, the Company entered into a 44–month interest-rate swap to convert the debt’s variable interest rate to a fixed rate of interest. Under the swap contracts, which matured on April 1, 2021, the Company paid interest at a fixed rate of 1.99% and received interest at a variable rate equal to the daily U.S. LIBOR on an initial notional amount of $15.0 million. Notional amounts were $0 and $8.1 million at June 30, 2021 and December 31, 2020, respectively. These swap contracts have been designated as cash flow hedging instruments and qualified as effective hedges at inception under ASC Topic 815, “Derivatives and Hedging”. These contracts are recognized on the balance sheet at fair value. The effective portion of the changes in fair value on these instruments is recorded in other comprehensive income (loss) and is reclassified into the Consolidated Statements of Operations as interest expense in the same period in which the underlying hedge transaction affects earnings. Changes in the fair value of interest-rate swap contracts deemed ineffective are recognized in the Consolidated Statements of Operations as interest expense. The fair value of the interest-rate swap contracts at June 30, 2021 and December 31, 2020 was $0 and a liability of $35,000, respectively, and is reflected in the Consolidated Balance Sheets as other current liabilities.

The effect of derivative instruments on the Condensed Consolidated Statements of Operations and Comprehensive Income are as follows (in thousands):


Derivatives in ASC Topic 815 Cash Flow Hedging Relationships	Amount of Gain / (Loss) recognized in OCI on Derivatives			Location of Gain / (Loss) reclassified from Accumulated OCI to Income (Expense)		Amount of Gain / (Loss) reclassified from Accumulated OCI to Income (Expense)			Location of Gain / (Loss) reclassified in Income (Expense) on Derivatives		Amount of Gain / (Loss) recognized in Income (Expense) on Derivatives
	(Effective Portion)			(Effective Portion)		(Effective Portion)			(Ineffective Portion/Amounts excluded from effectiveness testing)
For the Three Months Ended June 30, 2021:
Interest-Rate Swap Contract	$	—			Interest Expense	$	—			Interest Expense	$	—
For the Six Months Ended June 30, 2021:
Interest-Rate Swap Contract	$	35			Interest Expense	$	34			Interest Expense	$	—
For the Three Months Ended June 30, 2020:
Interest-Rate Swap Contract	$	26			Interest Expense	$	(34	)		Interest Expense	$	—
For the Six Months Ended June 30, 2020:
Interest-Rate Swap Contract	$	(68	)		Interest Expense	$	(42	)		Interest Expense	$	—

Information on the location and amounts of derivative fair values in the Condensed Consolidated Balance Sheets (in thousands):

June 30, 2021

December 31, 2020

Derivative Instruments

Balance Sheet Location

Fair Value

Balance Sheet Location

Fair Value

Interest-Rate Swap Contracts

Other Current
Liabilities

—

Other Current
Liabilities

The estimated amount of pretax expense as of June 30, 2021 that is expected to be reclassified from other comprehensive income into earnings within the next 12 months is $0.

Fair Value Measurements

6 Months Ended

Jun. 30, 2021

Fair Value Disclosures [Abstract]

Fair Value Measurements

12.	Fair Value Measurements

The Company has adopted the provisions of ASC 820, “Fair Value Measurements and Disclosures” (“ASC 820”), related to certain financial and nonfinancial assets and liabilities. ASC 820 establishes the authoritative definition of fair value; sets out a framework for measuring fair value; and expands the required disclosures about fair value measurements. The valuation techniques required by ASC 820 are based on observable and unobservable inputs using the following three-tier hierarchy:

•

Level 1—Inputs are observable quoted prices (unadjusted) in active markets for identical assets and liabilities.

•

Level 2—Inputs are observable, other than quoted prices included in Level 1, such as quoted prices for similar assets and liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; or other inputs that are directly or indirectly observable in the marketplace.

•

Level 3—Inputs are unobservable that are supported by little or no market activity.

At June 30, 2021 and December 31, 2020, the Company carried the following financial assets (liabilities) at fair value measured on a recurring basis (in thousands):


	Fair Value as of June 30, 2021
(Amounts in thousands)	Level 1		Level 2			Level 3			Total
Interest-Rate Swap Contracts	$	—	$	—		$	—		$	—
Contingent C onsideration L iabilities	$	—	$	—		$	(900	)	$	(900	)


	Fair Value as of December 31, 2020
(Amounts in thousands)	Level 1		Level 2			Level 3			Total
Interest-Rate Swap Contracts	$	—	$	(35	)	$	—		$	(35	)
Contingent C onsideration L iabilities	$	—	$	—		$	(2,882	)	$	(2,882	)

The fair value of interest-rate swap contracts are based on quoted prices for similar instruments from a commercial bank, and therefore, the fair value measurement is considered to be within Level 2.

The fair value of the contingent consideration liability was estimated by utilizing a probability weighted simulation model to determine the fair value of contingent consideration, and therefore, the fair value measurement is considered to be within Level 3.

In 2020, the Company incurred a $2.9 million contingent consideration liability related to the AmberLeaf acquisition. During the three months ended June 30, 2021, the Company revalued the contingent consideration liability related to the AmberLeaf acquisition after determining that relevant conditions for payment of such liabilities were unlikely to be fully satisfied. The revaluation resulted in a $2.0 million reduction to the contingent consideration liability.

The following table provides information regarding changes in the Company’s contingent consideration liability for the periods ended June 30, 2021 and December 31, 2020.


	Six Months Ended June 30, 2021			Twelve Months Ended December 31, 2020
	(Amounts in thousands)
Beginning balance	$	2,882		$	—
Contingent consideration liability incurred		—			2,882
Payments made		—			—
Revaluations		(1,982	)		—

Ending balance	$	900		$	2,882

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Shareholders' Equity

6 Months Ended

Jun. 30, 2021

Equity [Abstract]

Shareholders' Equity

13.	Shareholders’ Equity

The Company purchases shares to satisfy employee tax obligations related to its Stock Incentive Plan. The Company did not purchase any shares during the six months ended June 30, 2021 and 2020.

Earnings Per Share

6 Months Ended

Jun. 30, 2021

Earnings Per Share [Abstract]

Earnings Per Share

14.	Earnings Per Share

The computation of basic earnings per share is based on the Company’s net income divided by the weighted average number of common shares outstanding. Diluted earnings per share reflect the potential dilution that could occur if outstanding stock options were exercised. The dilutive effect of stock options was calculated using the treasury stock method.

For the three and six months ended June 30, 2021, there were 270,000 anti-dilutive stock options excluded from the computation of diluted earnings per share. For the three months and six months ended June 30, 2020, there were 0 anti-dilutive stock options excluded from the computation of diluted earnings per share.

Business Segments and Geographic Information

6 Months Ended

Jun. 30, 2021

Segment Reporting [Abstract]

Business Segments and Geographic Information

15.	Business Segments and Geographic Information

Our reporting segments are: 1) Data and Analytics Services; and 2) IT Staffing Services.

The Data and Analytics Services segment was acquired through the July 13, 2017 acquisition of the services division of Canada-based InfoTrellis, Inc. This segment is a project-based consulting services business with specialized capabilities in data management and analytics. The business is marketed as Mastech InfoTrellis and utilizes a dedicated sales team with deep subject matter expertise. Mastech InfoTrellis has offices in Atlanta, Toronto, London, Dublin and Singapore, and a global delivery center in Chennai, India. Project-based delivery reflects a combination of

on-site

resources and offshore resources. Assignments are secured on both a time and material and fixed price basis. In October 2020, we acquired AmberLeaf, a Chicago-based customer experience consulting firm. This acquisition expanded our capabilities in customer experience strategy and managed services offering for a variety of Cloud-based enterprise application across sales, marketing and customer service organizations.

The IT Staffing Services segment offers staffing services in digital and mainstream technologies and uses digital methods to enhance organizational learning. These services are marketed using a common sales force and delivered via our domestic and global recruitment centers. While the vast majority of our assignments are based on time and materials, we do have the capabilities to deliver our digital transformation services on a fixed price basis.


	Three Months Ended June 30,						Six Months Ended June 30,
	2021			2020			2021			2020
	(Amounts in thousands)						(Amounts in thousands)
Revenues:
Data and Analytics Services	$	8,950		$	6,772		$	17,744		$	14,132
IT Staffing Services		44,708			40,811			85,689			83,876

Total revenues	$	53,658		$	47,583		$	103,433		$	98,008

Gross Margin %:
Data and Analytics Services		46.7	%		52.2	%		46.2	%		49.5	%
IT Staffing Services		22.7	%		22.4	%		22.1	%		21.9	%

Total gross margin %		26.7	%		26.6	%		26.2	%		25.9	%

Segment operating income:
Data and Analytics Services	$	769		$	1,173		$	1,163		$	2,082
IT Staffing Services		3,353			3,110			5,621			5,350

Subtotal		4,122			4,283			6,784			7,432


	Three Months Ended June 30,						Six Months Ended June 30,
	2021			2020			2021			2020
	(Amounts in thousands)						(Amounts in thousands)
Amortization of acquired intangible assets		(793	)		(669	)		(1,586	)		(1,342	)
Revaluation of contingent consideration liability		1,982			—			1,982			—
Interest expenses and other, net		(144	)		(157	)		(376	)		(383	)

Income before income taxes	$	5,167		$	3,457		$	6,804		$	5,707

Below is a reconciliation of segment total assets to consolidated total assets:


	June 30, 2021		December 31, 2020
	(Amounts in thousands)
Total assets:
Data and Analytics Services	$	57,492	$	55,792
IT Staffing Services		51,204		46,254

Total assets	$	108,696	$	102,046

Below is geographic information related to our revenues from external customers:


	Three Months Ended June 30,				Six Months Ended June 30,
	2021		2020		2021		2020
	(Amounts in thousands)				(Amounts in thousands)
United States	$	51,532	$	46,777	$	99,474	$	96,127
Canada		1,018		734		2,282		1,595
India and Other		1,108		72		1,677		286

Total revenues	$	53,658	$	47,583	$	103,433	$	98,008

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

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+ Details

Recently Issued Accounting Standards

6 Months Ended

Jun. 30, 2021

Accounting Changes and Error Corrections [Abstract]

Recently Issued Accounting Standards

16.	Recently Issued Accounting Standards

Recently Adopted Accounting Pronouncements

In December 2019, the FASB issued ASU

2019-12,

“Income Taxes (Topic 740)”. The amendments in this ASU simplify the accounting for income taxes by removing certain exceptions to the general principles in Topic 740 and by clarifying and amending other areas of Topic 740. The amendments in this ASU are effective for annual and interim periods beginning after December 15, 2020. We adopted this ASU on January 1, 2021 with no material impact on our consolidated financial statements.

In March 2020, the FASB issued ASU

2020-04,

“Reference Rate Reform (Topic 848)”. The amendments in this ASU provide optional guidance to ease the burden in accounting for contract modifications associated with the cessation of interbank offered rates, particularly LIBOR, as a result of reference rate reform. The amendments in this ASU are effective for annual and interim periods from the beginning of an interim period that includes or is subsequent to March 12, 2020, or prospectively from a date within an interim period that includes or is subsequent to March 12, 2020 through December 31, 2022. We adopted this ASU on January 1, 2021 with no material impact on our consolidated financial statements.

A variety of proposed or otherwise potential accounting standards are currently under consideration by standard-setting organizations and certain regulatory agencies. Because of the tentative and preliminary nature of such proposed standards, management has not yet determined the effect, if any that the implementation of such proposed standards would have on the Company’s consolidated financial statements

- Definition

The entire disclosure for change in accounting principle. Includes, but is not limited to, nature, reason, and method of adopting amendment to accounting standards or other change in accounting principle.

+ References

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-Topic 606
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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Reference 16: http://www.xbrl.org/2003/role/disclosureRef
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Reference 24: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Description of Business and Basis of Presentation (Policies)	6 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation References in this Quarterly Report on Form 10-Q to “we”, “our”, “Mastech Digital”, “Mastech” or “the Company” refer collectively to Mastech Digital, Inc. and its wholly-owned operating subsidiaries, which are included in these Condensed Consolidated Financial Statements (the “Financial Statements”).
Description of Business	Description of Business We are a provider of Digital Transformation IT Services to mostly large and medium-sized organizations. Our portfolio of offerings includes data management and analytics services; digital learning services; and IT staffing services. Reflective of our 2017 acquisition of the services division of Canada-based InfoTrellis, Inc., we have added specialized capabilities in delivering data and analytics services to our customers globally. This business offers project-based consulting services in the areas of data management, data engineering and data science, with such services delivered using on-site and offshore resources. In October 2020, we acquired AmberLeaf Partners, Inc. (“AmberLeaf”), a Chicago-based customer experience consulting firm. This acquisition expanded our capabilities in customer experience strategy and managed services offering for a variety of Cloud-based enterprise applications across sales, marketing and customer services organizations. Our IT staffing business combines technical expertise with business process experience to deliver a broad range of staffing services in digital and mainstream technologies. Our digital technologies include data management, analytics, cloud, mobility, social and artificial intelligence. We work with businesses and institutions with significant IT spending and recurring staffing service needs. We also support smaller organizations with their “project focused” temporary IT staffing requirements. The COVID-19 pandemic had a material impact on activity levels in both of our business segments in 2020. During the first six months of 2021, we are encouraged by the global roll-out of vaccination programs and some signs of economic expansion and improving economic conditions as the impact of the pandemic subsides. There is, however, still uncertainty regarding the virus and the pace, nature and extent of the recovery of global markets and particular industries from the pandemic.
Accounting Principles	Accounting Principles The accompanying Financial Statements have been prepared by management in accordance with U.S. generally accepted accounting principles (“GAAP”) for interim financial information and applicable rules and regulations of the Securities and Exchange Commission (the “SEC”). Accordingly, they do not include all of the information and disclosures required by U.S. GAAP for complete consolidated financial statements. In the opinion of management, all adjustments, consisting principally of normal recurring adjustments, considered necessary for a fair presentation have been included. The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the Financial Statements and the accompanying notes. Actual results could differ from these estimates. These Financial Statements should be read in conjunction with the Company’s audited consolidated financial statements and accompanying notes for the year ended December 31, 2020, included in our Annual Report on Form 10-K filed with the SEC on March 16, 2021. Additionally, our operating results for the three and six months ended June 30, 2021 are not necessarily indicative of the results that can be expected for the year ending December 31, 2021 or for any other period.
Principles of Consolidation	Principles of Consolidation The Financial Statements include the accounts of the Company and its wholly-owned subsidiaries. All material intercompany transactions and balances have been eliminated in consolidation.
Critical Accounting Policies	Critical Accounting Policies Please refer to Note 1 “Summary of Significant Accounting Policies” of the Consolidated Financial Statements and “Management’s Discussion and Analysis of Financial Condition and Results of Operations–Critical Accounting Policies and Estimates” in our Annual Report on Form 10-K for the year ended December 31, 2020 for a more detailed discussion of our significant accounting policies and critical accounting estimates. There were no material changes to these critical accounting policies during the six months ended June 30, 2021.
Segment Reporting	Segment Reporting The Company has two reportable segments, in accordance with Accounting Standards Committee (“ASC”) Topic 280 “Disclosures About Segments of an Enterprise and Related Information”: Data and Analytics Services and IT Staffing Services.

- Definition

Disclosure of accounting policy for segment reporting.

+ References + Details

Revenue from Contracts with Customers (Tables)

6 Months Ended

Jun. 30, 2021

Summary of Disaggregation of Our Revenues by Contract Type and Operating Segment

The following table depicts the disaggregation of our revenues by contract type and operating segment:


	Three Months Ended June 30,				Six Months Ended June 30,
	2021		2020		2021		2020
	(Amounts in thousands)				(Amounts in thousands)
Data and Analytics Services Segment
Time-and-material Contracts	$	5,917	$	3,685	$	11,771	$	7,812
Fixed-price Contracts		3,033		3,087		5,973		6,320

Subtotal Data and Analytics Services	$	8,950	$	6,772	$	17,744	$	14,132

IT Staffing Services Segment
Time-and-material Contracts	$	44,708	$	40,811	$	85,689	$	83,876
Fixed-price Contracts		—		—		—		—

Subtotal IT Staffing Services	$	44,708	$	40,811	$	85,689	$	83,876

Total Revenues	$	53,658	$	47,583	$	103,433	$	98,008

Summary of Revenue from External Customers

The following table presents our revenue from external customers disaggregated by geography, based on the work location of our customers:


	Three Months Ended June 30,				Six Months Ended June 30,
	2021		2020		2021		2020
	(Amounts in thousands)				(Amounts in thousands)
United States	$	51,532	$	46,777	$	99,474	$	96,127
Canada		1,018		734		2,282		1,595
India and Other		1,108		72		1,677		286

Total revenues	$	53,658	$	47,583	$	103,433	$	98,008

Business Combinations (Tables)

6 Months Ended

Jun. 30, 2021

Business Combinations [Abstract]

Summary of Fair Value of Consideration for Acquired Business

The following table summarizes the fair value of consideration for the acquired business on the October 1, 2020 closing date:


(in thousands)	Amounts
Cash purchase price at closing	$	9,664
Working capital adjustments		—
Estimated payout of contingent consideration (1)		2,882

Total Fair Value of Consideration	$	12,546

(1)

Schedule of Sources of Funds in Business Acquisition

The cash purchase price at closing was paid with funds obtained from the following sources:


(in thousands)	Amounts
Cash balances on hand	$	—
Increase in term loan debt facility		10,000
Revolving line of credit		(336	)

Cash Paid at Closing	$	9,664

Schedule of Fair Value of Net Assets Acquired

The valuation of net assets acquired is as follows:


(in thousands)	Amounts
Cash on hand	$	319
Working capital assets, net of liabilities		1,153
Identifiable intangible assets:
Client relationships		2,970
Covenant not-to-compete		440
Trade name		490
Technology		770

Total identifiable intangible assets		4,670
Goodwill		6,404

Net Assets Acquired	$	12,546

Summary of Unaudited Pro Forma Results

The following reflects the Company’s unaudited pro forma results had the results of AmberLeaf been included for all periods presented:


	Three Months Ended June 30,				Six Months Ended June 30,
	2021 Actual		2020 Pro Forma		2021 Actual		2020 Pro Forma
(Amounts in thousands, except per share data)
Revenue	$	53,658	$	50,217	$	103,433	$	103,851
Net income	$	3,738	$	3,245	$	4,932	$	5,582
Earnings per share—diluted	$	.31	$	.27	$	.41	$	.47

Goodwill and Other Intangible Assets, net (Tables)

6 Months Ended

Jun. 30, 2021

Goodwill and Intangible Assets Disclosure [Abstract]

Components of Identifiable Intangible assets

Identifiable intangible assets were comprised of the following as of June 30, 2021 and December 31, 2020:


	As of June 30, 2021
(Amounts in thousands)	Amortization Period (In Years)		Gross Carrying Value		Accumulative Amortization		Net Carrying Value
IT Staffing Services:
Client relationships		12	$	7,999	$	4,028	$	3,971
Covenant-not-to-compete		5		319		319		—
Trade name		3		249		249		—
Data and Analytics Services:
Client relationships		12		19,641		5,684		13,957
Covenant-not-to-compete		5		1,201		668		533
Trade name		5		1,711		1,041		670
Technology		7		1,979		766		1,213

Total Intangible Assets			$	33,099	$	12,755	$	20,344


	As of December 31, 2020
(Amounts in thousands)	Amortization Period (In Years)		Gross Carrying Value		Accumulative Amortization		Net Carrying Value
IT Staffing Services:
Client relationships		12	$	7,999	$	3,694	$	4,305
Covenant-not-to-compete		5		319		319		—
Trade name		3		249		249		—
Data and Analytics Services:
Client relationships		12		19,641		4,866		14,775
Covenant-not-to-compete		5		1,201		548		653
Trade name		5		1,711		869		842
Technology		7		1,979		624		1,355

Total Intangible Assets			$	33,099	$	11,169	$	21,930

Schedule of Estimated Amortization Expense

The estimated aggregate amortization expense for intangible assets for the years ending December 31, 2021 through 2025 is as follows:


	Years Ended December 31,
	2021		2022		2023		2024		2025
	(Amounts in thousands)
Amortization expense	$	3,168	$	2,987	$	2,772	$	2,693	$	2,553

Leases (Tables)

6 Months Ended

Jun. 30, 2021

Leases [Abstract]

Summary of Balance Sheet classification of lease assets and related lease liabilities

The following table summarizes the balance sheet classification of the lease assets and related lease liabilities:


	June 30, 2021		December 31, 2020
	( in thousands)
Assets:
Long-term operating lease right-of-use assets	$	5,595	$	3,286

Liabilities:
Short-term operating lease liability	$	1,435	$	1,079
Long-term operating lease liability		4,419		2,325

Total liabilities	$	5,854	$	3,404

Schedule of Minimum Future Rental Payments

Future minimum rental payments for office facilities and equipment under the Company’s noncancelable operating leases are as follows:


	Amount as of June 30, 2021
	(in thousands)
2021 (For remainder of year)	$	795
2022		1,689
2023		1,641
2024		900
2025		630
Thereafter		756

Total		6,411
Less: Imputed interest		(557	)

Present value of operating lease liabilities	$	5,854

Income Taxes (Tables)

6 Months Ended

Jun. 30, 2021

Income Tax Disclosure [Abstract]

Components of Income Before Income Taxes

The components of income before income taxes, as shown in the accompanying Financial Statements, consisted of the following for the three and six months ended June 30, 2021 and 2020:


	Three Months Ended June 30,					Six Months Ended June 30,
	2021			2020		2021			2020
	(Amounts in thousands)					(Amounts in thousands)
Income before income taxes:
Domestic	$	5,566		$	3,028	$	7,447		$	5,353
Foreign		(399	)		429		(643	)		354

Income before income taxes	$	5,167		$	3,457	$	6,804		$	5,707

Provision for Income Taxes

The provision for income taxes, as shown in the accompanying Financial Statements, consisted of the following for the three and six months ended June 30, 2021 and 2020:


	Three Months Ended June 30,						Six Months Ended June 30,
	2021			2020			2021			2020
	(Amounts in thousands)						(Amounts in thousands)
Current provision (benefit):
Federal	$	901		$	186		$	1,259		$	514
State		211			86			304			186
Foreign		(26	)		229			(16	)		339

Total current provision (benefit)		1,086			501			1,547			1,039

Deferred provision (benefit):
Federal		293			11			287			(93	)
State		70			—			68			(30	)
Foreign		(57	)		(77	)		(99	)		(159	)

Total deferred provision (benefit)		306			(66	)		256			(282	)

Change in valuation allowance		37			53			69			112

Total provision for income taxes	$	1,429		$	488		$	1,872		$	869

Reconciliation of Income Taxes


	Three Months Ended June 30, 2021				Three Months Ended June 30, 2020
Income taxes computed at the federal statutory rate	$	1,085	21.0	%	$	725		21.0	%
State income taxes, net of federal tax benefit		277	5.4			220		6.3
Excess tax benefit from stock options/restricted shares		19	0.4			(582	)	(16.8	)
Difference in income tax rate on foreign earnings/other		11	0.2			72		2.1
Change in valuation allowance		37	0.7			53		1.5

	$	1,429	27.7	%	$	488		14.1	%


	Six Months Ended June 30, 2021				Six Months Ended June 30, 2020
Income taxes computed at the federal statutory rate	$	1,429	21.0	%	$	1,198		21.0	%
State income taxes, net of federal tax benefit		381	5.6			356		6.2


	Three Months Ended June 30, 2021					Three Months Ended June 30, 2020
Excess tax benefit from stock options/restricted shares		(48	)	(0.7	)		(925	)	(16.2	)
Difference in income tax rate on foreign earnings/other		41		0.6			128		2.2
Change in valuation allowance		69		1.0			112		2.0

	$	1,872		27.5	%	$	869		15.2	%

Derivative Instruments and Hedging Activities (Tables)

6 Months Ended

Jun. 30, 2021

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Effect of Derivative Instruments on Consolidated Statements of Operations and Comprehensive Income

The effect of derivative instruments on the Condensed Consolidated Statements of Operations and Comprehensive Income are as follows (in thousands):


Derivatives in ASC Topic 815 Cash Flow Hedging Relationships	Amount of Gain / (Loss) recognized in OCI on Derivatives			Location of Gain / (Loss) reclassified from Accumulated OCI to Income (Expense)		Amount of Gain / (Loss) reclassified from Accumulated OCI to Income (Expense)			Location of Gain / (Loss) reclassified in Income (Expense) on Derivatives		Amount of Gain / (Loss) recognized in Income (Expense) on Derivatives
	(Effective Portion)			(Effective Portion)		(Effective Portion)			(Ineffective Portion/Amounts excluded from effectiveness testing)
For the Three Months Ended June 30, 2021:
Interest-Rate Swap Contract	$	—			Interest Expense	$	—			Interest Expense	$	—
For the Six Months Ended June 30, 2021:
Interest-Rate Swap Contract	$	35			Interest Expense	$	34			Interest Expense	$	—
For the Three Months Ended June 30, 2020:
Interest-Rate Swap Contract	$	26			Interest Expense	$	(34	)		Interest Expense	$	—
For the Six Months Ended June 30, 2020:
Interest-Rate Swap Contract	$	(68	)		Interest Expense	$	(42	)		Interest Expense	$	—

Information on Location and Amounts of Derivative Fair Values in Consolidated Balance Sheets

Information on the location and amounts of derivative fair values in the Condensed Consolidated Balance Sheets (in thousands):

June 30, 2021

December 31, 2020

Derivative Instruments

Balance Sheet Location

Fair Value

Balance Sheet Location

Fair Value

Interest-Rate Swap Contracts

Other Current
Liabilities

—

Other Current
Liabilities

Fair Value Measurements (Tables)

6 Months Ended

Jun. 30, 2021

Fair Value Disclosures [Abstract]

Summary of Financial Assets and (Liabilities) at Fair Value Measured on Recurring Basis

At June 30, 2021 and December 31, 2020, the Company carried the following financial assets (liabilities) at fair value measured on a recurring basis (in thousands):


	Fair Value as of June 30, 2021
(Amounts in thousands)	Level 1		Level 2			Level 3			Total
Interest-Rate Swap Contracts	$	—	$	—		$	—		$	—
Contingent C onsideration L iabilities	$	—	$	—		$	(900	)	$	(900	)


	Fair Value as of December 31, 2020
(Amounts in thousands)	Level 1		Level 2			Level 3			Total
Interest-Rate Swap Contracts	$	—	$	(35	)	$	—		$	(35	)
Contingent C onsideration L iabilities	$	—	$	—		$	(2,882	)	$	(2,882	)

Schedule of Changes in Contingent Consideration Liability

The following table provides information regarding changes in the Company’s contingent consideration liability for the periods ended June 30, 2021 and December 31, 2020.


	Six Months Ended June 30, 2021			Twelve Months Ended December 31, 2020
	(Amounts in thousands)
Beginning balance	$	2,882		$	—
Contingent consideration liability incurred		—			2,882
Payments made		—			—
Revaluations		(1,982	)		—

Ending balance	$	900		$	2,882

Business Segments and Geographic Information (Tables)

6 Months Ended

Jun. 30, 2021

Segment Reporting [Abstract]

Summary of Operating Segments


	Three Months Ended June 30,						Six Months Ended June 30,
	2021			2020			2021			2020
	(Amounts in thousands)						(Amounts in thousands)
Revenues:
Data and Analytics Services	$	8,950		$	6,772		$	17,744		$	14,132
IT Staffing Services		44,708			40,811			85,689			83,876

Total revenues	$	53,658		$	47,583		$	103,433		$	98,008

Gross Margin %:
Data and Analytics Services		46.7	%		52.2	%		46.2	%		49.5	%
IT Staffing Services		22.7	%		22.4	%		22.1	%		21.9	%

Total gross margin %		26.7	%		26.6	%		26.2	%		25.9	%

Segment operating income:
Data and Analytics Services	$	769		$	1,173		$	1,163		$	2,082
IT Staffing Services		3,353			3,110			5,621			5,350

Subtotal		4,122			4,283			6,784			7,432


	Three Months Ended June 30,						Six Months Ended June 30,
	2021			2020			2021			2020
	(Amounts in thousands)						(Amounts in thousands)
Amortization of acquired intangible assets		(793	)		(669	)		(1,586	)		(1,342	)
Revaluation of contingent consideration liability		1,982			—			1,982			—
Interest expenses and other, net		(144	)		(157	)		(376	)		(383	)

Income before income taxes	$	5,167		$	3,457		$	6,804		$	5,707

Summary of Assets, Depreciation and Amortization and Capital Expenditures by Segment

Below is a reconciliation of segment total assets to consolidated total assets:


	June 30, 2021		December 31, 2020
	(Amounts in thousands)
Total assets:
Data and Analytics Services	$	57,492	$	55,792
IT Staffing Services		51,204		46,254

Total assets	$	108,696	$	102,046

Summary of Revenue from External Customers and Long-lived Assets

Below is geographic information related to our revenues from external customers:


	Three Months Ended June 30,				Six Months Ended June 30,
	2021		2020		2021		2020
	(Amounts in thousands)				(Amounts in thousands)
United States	$	51,532	$	46,777	$	99,474	$	96,127
Canada		1,018		734		2,282		1,595
India and Other		1,108		72		1,677		286

Total revenues	$	53,658	$	47,583	$	103,433	$	98,008

Revenue from Contracts with Customers - Additional Information (Detail) - Agreement	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Disaggregation of Revenue [Line Items]
Percentage of billing expense revenues	2.00%
Sales Revenue Net [Member] \| Revenue from Rights Concentration Risk [Member] \| CGI [Member]
Disaggregation of Revenue [Line Items]
Percentage of total revenues	14.80%	15.10%	14.90%	13.90%
Number of customers	1	1	1	1
Top Ten Customers [Member]
Disaggregation of Revenue [Line Items]
Revenue percentage of total revenue	48.00%	49.00%	48.00%	47.00%
Data and Analytics Services [Member]
Disaggregation of Revenue [Line Items]
Percent of revenue from services			100.00%

Revenue from Contracts with Customers - Summary of Disaggregation of Our Revenues by Contract Type and Operating Segment (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Disaggregation of Revenue [Line Items]
Revenues by contract type and operating segment	$ 53,658	$ 47,583	$ 103,433	$ 98,008
Data and Analytics Services [Member]
Disaggregation of Revenue [Line Items]
Revenues by contract type and operating segment	8,950	6,772	17,744	14,132
Data and Analytics Services [Member] \| Time-and-Material Contract [Member]
Disaggregation of Revenue [Line Items]
Revenues by contract type and operating segment	5,917	3,685	11,771	7,812
Data and Analytics Services [Member] \| Fixed-Price Contract [Member]
Disaggregation of Revenue [Line Items]
Revenues by contract type and operating segment	3,033	3,087	5,973	6,320
IT Staffing Services [Member]
Disaggregation of Revenue [Line Items]
Revenues by contract type and operating segment	44,708	40,811	85,689	83,876
IT Staffing Services [Member] \| Time-and-Material Contract [Member]
Disaggregation of Revenue [Line Items]
Revenues by contract type and operating segment	$ 44,708	$ 40,811	$ 85,689	$ 83,876

- Definition

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8906-108599

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9031-108599

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-Subparagraph (a)
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-Name Accounting Standards Codification
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-Name Accounting Standards Codification
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-Paragraph 1
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-URI http://asc.fasb.org/extlink&oid=6472922&loc=d3e499488-122856

+ Details

Revenue from Contracts with Customers - Summary of Revenue from External Customers (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Revenue from External Customer [Line Items]
Total revenues	$ 53,658	$ 47,583	$ 103,433	$ 98,008
United States [Member]
Revenue from External Customer [Line Items]
Total revenues	51,532	46,777	99,474	96,127
Canada [Member]
Revenue from External Customer [Line Items]
Total revenues	1,018	734	2,282	1,595
India and Other [Member]
Revenue from External Customer [Line Items]
Total revenues	$ 1,108	$ 72	$ 1,677	$ 286

- Definition

+ References

+ Details

Business Combinations - Additional Information (Detail) - USD ($)		3 Months Ended				6 Months Ended		12 Months Ended
	Oct. 01, 2020	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Business Acquisition [Line Items]
Increase in Credit Facility	$ 15,000,000
Revenues		$ 53,658,000		$ 47,583,000		$ 103,433,000	$ 98,008,000
Net income (loss)		3,738,000	$ 1,194,000	$ 2,969,000	$ 1,869,000	4,932,000	$ 4,838,000
Revolving Line of Credit [Member]
Business Acquisition [Line Items]
Credit agreement provides for total aggregate commitment	30,000,000
Term Loan Facility [Member]
Business Acquisition [Line Items]
Credit agreement provides for total aggregate commitment	17,500,000
Maximum [Member] \| Revolving Line of Credit [Member]
Business Acquisition [Line Items]
Increase in Credit Facility	7,500,000
Maximum [Member] \| Term Loan Facility [Member]
Business Acquisition [Line Items]
Increase in Credit Facility	$ 10,000,000
Amber Leaf Partners Inc [Member]
Business Acquisition [Line Items]
Business acquisition, description	On October 1, 2020, Mastech Digital, Inc., through its wholly-owned subsidiary Mastech Digital Data, Inc., acquired all of the outstanding shares of AmberLeaf Partners, Inc. (“AmberLeaf”). Under the terms of the Share Purchase Agreement executed in connection with the AmberLeaf acquisition (the “Purchase Agreement”)
Cash consideration	$ 9,664,000
Contingent consideration in deferred cash payments	$ 4,500,000
Transaction costs related to acquisition								$ 650,000
Write off of Deferred Finance Costs								$ 185,000
Revenues		1,900,000				3,800,000
Net income (loss)		$ 100,000				$ (100,000)

Business Combinations - Summary of Fair Value of Consideration for Acquired Business (Detail) - USD ($) $ in Thousands	Oct. 01, 2020	Jun. 30, 2021	Dec. 31, 2020
Business Acquisition [Line Items]
Estimated payout of contingent consideration		$ 0	$ 2,882
Amber Leaf Partners Inc [Member]
Business Acquisition [Line Items]
Cash purchase price at closing	$ 9,664
Working capital adjustments
Estimated payout of contingent consideration	2,882
Total Fair Value of Consideration	$ 12,546

Business Combinations - Summary of Fair Value of Consideration for Acquired Business (Parenthetical) (Detail) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2021	Dec. 31, 2020	Oct. 01, 2020
Business Acquisition [Line Items]
Fair value of contingent consideration	$ 0	$ 0	$ 2,882
Change in contingent consideration liability	$ (1,982)	(1,982)	$ 0
Amber Leaf Partners Inc [Member]
Business Acquisition [Line Items]
Fair value of contingent consideration				$ 2,882
Change in contingent consideration liability		$ (2,000)

Business Combinations - Summary of Source of Funds (Detail) $ in Thousands	Oct. 01, 2020 USD ($)
Business Acquisition [Line Items]
Increase in term loan debt facility	$ 15,000
Amber Leaf Partners Inc [Member]
Business Acquisition [Line Items]
Cash paid at Closing	9,664
Amber Leaf Partners Inc [Member] \| Term Loan Debt Facility [Member]
Business Acquisition [Line Items]
Increase in term loan debt facility	10,000
Amber Leaf Partners Inc [Member] \| Revolving Line of Credit [Member]
Business Acquisition [Line Items]
Revolving line of credit	$ (336)

- Definition

The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.

+ References + Details

Business Combinations - Schedule of Valuation of Net Assets Acquired (Detail) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020	Oct. 01, 2020
Identifiable intangible assets:
Goodwill	$ 32,510	$ 32,510
Amber Leaf Partners Inc [Member]
Business Acquisition [Line Items]
Cash on hand			$ 319
Working capital assets, net of liabilities			1,153
Identifiable intangible assets:
Identifiable intangible assets			4,670
Goodwill			6,404
Net Assets Acquired			12,546
Amber Leaf Partners Inc [Member] \| Client Relationships [Member]
Identifiable intangible assets:
Identifiable intangible assets			2,970
Amber Leaf Partners Inc [Member] \| Covenant Not-to-Compete [Member]
Identifiable intangible assets:
Identifiable intangible assets			440
Amber Leaf Partners Inc [Member] \| Trade Name [Member]
Identifiable intangible assets:
Identifiable intangible assets			490
Amber Leaf Partners Inc [Member] \| Technology [Member]
Identifiable intangible assets:
Identifiable intangible assets			$ 770

Business Combinations - Summary of Unaudited Pro Forma Results (Detail) - Amber Leaf Partners Inc [Member] - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Business Acquisition [Line Items]
Revenue	$ 53,658	$ 50,217	$ 103,433	$ 103,851
Net income	$ 3,738	$ 3,245	$ 4,932	$ 5,582
Earnings per share-diluted	$ 0.31	$ 0.27	$ 0.41	$ 0.47

Goodwill and Other Intangible Assets, net - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Oct. 01, 2020	Jul. 13, 2017	Jun. 15, 2015
Goodwill and Intangible Assets [Line Items]
Goodwill	$ 32,510		$ 32,510		$ 32,510
Amortization expense	$ 793	$ 669	$ 1,586	$ 1,342
Hudson IT [Member]
Goodwill and Intangible Assets [Line Items]
Goodwill								$ 8,400
Info Trellis Inc [Member]
Goodwill and Intangible Assets [Line Items]
Goodwill							$ 27,400
Amber Leaf Partners Inc [Member]
Goodwill and Intangible Assets [Line Items]
Goodwill						$ 6,404

Goodwill and Other Intangible Assets - Components of Identifiable Intangible assets (Detail) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Intangible Assets, Accumulated Amortization	$ 12,755	$ 11,169
Total Intangible Assets, Gross Carrying Value	33,099	33,099
Total Intangible Assets, Net Carrying Value	$ 20,344	$ 21,930
Client Relationships [Member] \| IT Staffing Services [Member]
Amortization Period (In Years)	12 years	12 years
Intangible Assets, Gross Carrying Value	$ 7,999	$ 7,999
Intangible Assets, Accumulated Amortization	4,028	3,694
Intangible Assets, Net Carrying Value	$ 3,971	$ 4,305
Client Relationships [Member] \| Data and Analytics Services [Member]
Amortization Period (In Years)	12 years	12 years
Intangible Assets, Gross Carrying Value	$ 19,641	$ 19,641
Intangible Assets, Accumulated Amortization	5,684	4,866
Intangible Assets, Net Carrying Value	$ 13,957	$ 14,775
Covenant Not-to-Compete [Member] \| IT Staffing Services [Member]
Amortization Period (In Years)	5 years	5 years
Intangible Assets, Gross Carrying Value	$ 319	$ 319
Intangible Assets, Accumulated Amortization	$ 319	$ 319
Covenant Not-to-Compete [Member] \| Data and Analytics Services [Member]
Amortization Period (In Years)	5 years	5 years
Intangible Assets, Gross Carrying Value	$ 1,201	$ 1,201
Intangible Assets, Accumulated Amortization	668	548
Intangible Assets, Net Carrying Value	$ 533	$ 653
Trade Name [Member] \| IT Staffing Services [Member]
Amortization Period (In Years)	3 years	3 years
Intangible Assets, Gross Carrying Value	$ 249	$ 249
Intangible Assets, Accumulated Amortization	$ 249	$ 249
Trade Name [Member] \| Data and Analytics Services [Member]
Amortization Period (In Years)	5 years	5 years
Intangible Assets, Gross Carrying Value	$ 1,711	$ 1,711
Intangible Assets, Accumulated Amortization	1,041	869
Intangible Assets, Net Carrying Value	$ 670	$ 842
Technology [Member] \| Data and Analytics Services [Member]
Amortization Period (In Years)	7 years	7 years
Intangible Assets, Gross Carrying Value	$ 1,979	$ 1,979
Intangible Assets, Accumulated Amortization	766	624
Intangible Assets, Net Carrying Value	$ 1,213	$ 1,355

Goodwill and Other Intangible Assets, net - Schedule of Estimated Amortization Expense (Detail) $ in Thousands	Dec. 31, 2021 USD ($)
Intangible Liability Disclosure [Abstract]
Estimated aggregate amortization expense for year ending 2021	$ 3,168
Estimated aggregate amortization expense for year ending 2022	2,987
Estimated aggregate amortization expense for year ending 2023	2,772
Estimated aggregate amortization expense for year ending 2024	2,693
Estimated aggregate amortization expense for year ending 2025	$ 2,553

Leases - Additional Information (Detail) $ in Millions	3 Months Ended		6 Months Ended
Leases - Additional Information (Detail) $ in Millions	Jun. 30, 2021 USD ($) ft²	Jun. 30, 2020 USD ($)	Jun. 30, 2021 USD ($) ft²	Jun. 30, 2020 USD ($)	Apr. 01, 2021 ft²
Square feet of office space \| ft²	97,000		97,000		35,356
Average initial lease term	4 years		4 years
Discount rate	4.20%		4.20%
Operating leases, rent expense, net	$ 0.5	$ 0.4	$ 0.9	$ 0.8
Total lease payments	0.3	0.4	0.7	0.8
Lease obligation incurred	$ 2.8	$ 0.0	$ 3.1	$ 0.2
INDIA
Replacement of existing Square feet of Office lease \| ft²	19,120		19,120
Minimum [Member]
Lease term range			1 year
Maximum [Member]
Lease term range			5 years 9 months 18 days
Weighted Average [Member]
Lease term range			3 years 1 month 6 days

Leases - Summary of Balance Sheet classification of lease asset and related lease liability (Detail) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Assets:
Long-term operating lease right-of-use assets	$ 5,595	$ 3,286
Liabilities:
Short-term operating lease liability	1,435	1,079
Long-term operating lease liability	4,419	2,325
Total Liabilities	$ 5,854	$ 3,404

Leases - Schedule of Future Minimum Rental Payments for Operating Leases (Detail) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
2021 (For remainder of year)	$ 795
2022	1,689
2023	1,641
2024	900
2025	630
Thereafter	756
Total	6,411
Less: Imputed interest	(557)
Present value of operating lease liabilities	$ 5,854	$ 3,404

Employee Benefit Plan - Additional Information (Detail) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Defined Benefit Plan Disclosure [Line Items]
Matching contributions	$ 0	$ 0	$ 0	$ 0

Stock-Based Compensation - Additional Information (Detail) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	May 15, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares allocated for issuance to directors, officers and key personnel	4,900,000		4,900,000
Number of Options, Granted	0	0	270,000	800,000
Stock-based compensation expense	$ 757,000	$ 612,000	$ 1,378,000	$ 1,068,000
Strike price \| $ / shares			$ 17.65	$ 15.49
Restricted shares granted			11,955	11,475
Fair value estimation			The fair value of the six-month “look-back” option in the Company’s employee stock purchase plans is estimated by adding the fair value of 15% of one share of stock to 85% of the fair value of an option on one share of stock.
Stock Options And Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock issued during period share-based compensation forfeitures			30,239	317,774
Employee Stock Purchase Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available for future grants	524,740		524,740			600,000
Percentage of maximum contribution of salary towards plan					15.00%
Maximum contribution towards plan					$ 25,000
Discount on purchase of common stock			15.00%
Stock Issued during period employee stock ownership plan	14,301	11,735	14,301	11,735
Employee Stock Purchase Plan [Member] \| Fifth Offering Period [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share issued, price per share	$ 12.71		$ 12.71
Employee Stock Purchase Plan [Member] \| Third Offering Period [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share issued, price per share		$ 8.97		$ 8.97
Stock Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available for future grants	343,000		343,000		613,000
MHH Employee Stock Purchase Plan [Member] \| Fifth Offering Period [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employee stock ownership plan (ESOP), compensation expense			$ 81,000
MHH Employee Stock Purchase Plan [Member] \| Third Offering Period [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employee stock ownership plan (ESOP), compensation expense				$ 37,000

Credit Facility - Additional information (Detail) - USD ($)		6 Months Ended	12 Months Ended
	Oct. 01, 2020	Jun. 30, 2021	Dec. 31, 2020
Line of Credit Facility [Line Items]
Current borrowing capacity under line of credit facility		$ 26,100,000	$ 22,000,000.0
Deferred financing costs		184,000	225,000
Term Loan Facility [Member]
Line of Credit Facility [Line Items]
Credit facility maximum borrowing capacity	$ 17,500,000
Outstanding borrowings amount		$ 15,300,000	$ 17,500,000
Revolving Line of Credit [Member]
Line of Credit Facility [Line Items]
Credit facility maximum borrowing capacity	30,000,000
Percentage of eligible accounts receivable			85.00%
Revolving Line of Credit [Member] \| United States [Member]
Line of Credit Facility [Line Items]
Percentage of eligible unbilled accounts			60.00%
Revolving Line of Credit [Member] \| Canada [Member]
Line of Credit Facility [Line Items]
Credit facility maximum borrowing capacity			$ 10,000,000.0
Percentage of eligible accounts receivable			85.00%
Percentage of eligible unbilled accounts			60.00%
Revolving Line of Credit [Member] \| Line of Credit [Member]
Line of Credit Facility [Line Items]
Credit facility maximum borrowing capacity			$ 5,000,000.0
Revolving Line of Credit [Member] \| Swing Loans [Member]
Line of Credit Facility [Line Items]
Credit facility maximum borrowing capacity			$ 6,000,000.0
Federal Funds Rate [Member]
Line of Credit Facility [Line Items]
Basis spread on variable rate		0.50%
LIBOR Floor Rate [Member]
Line of Credit Facility [Line Items]
Debt Instrument Percentage Adjusted LIBOR Floor Rate			0.50%
PNC Bank, N.A. [Member]
Line of Credit Facility [Line Items]
Credit facility maximum borrowing capacity	47,500,000
Payment of deferred financing costs	752,000
PNC Bank, N.A. [Member] \| Term Loan Facility [Member]
Line of Credit Facility [Line Items]
Credit facility maximum borrowing capacity	17,500,000
Credit facility, periodic payment	1,100,000
PNC Bank, N.A. [Member] \| Revolving Line of Credit [Member]
Line of Credit Facility [Line Items]
Credit facility maximum borrowing capacity	30,000,000
Maximum [Member]
Line of Credit Facility [Line Items]
Revolving credit facility percentage margin over base rate			1.25%
Term loan percentage margin over base rate			2.50%
Revolving credit facility percentage margin adjusted LIBOR rate			2.25%
Term loan percentage margin adjusted LIBOR rate			3.50%
Maximum [Member] \| PNC Bank, N.A. [Member] \| Revolving Line of Credit [Member]
Line of Credit Facility [Line Items]
Credit facility additional borrowing capacity upon certain conditions	$ 15,000,000
Minimum [Member]
Line of Credit Facility [Line Items]
Revolving credit facility percentage margin over base rate			0.50%
Term loan percentage margin over base rate			1.75%
Revolving credit facility percentage margin adjusted LIBOR rate			1.50%
Term loan percentage margin adjusted LIBOR rate			2.75%

Income Taxes - Components of Income Before Income Taxes (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Income before income taxes:
Domestic	$ 5,566	$ 3,028	$ 7,447	$ 5,353
Foreign	(399)	429	(643)	354
Income before income taxes	$ 5,167	$ 3,457	$ 6,804	$ 5,707

- Definition

Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8906-108599

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-Section 50
-Paragraph 32
-Subparagraph (f)
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-Section 25
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-Name Accounting Standards Codification
-Topic 280
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-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
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-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(8))
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-Name Accounting Standards Codification
-Topic 942
-SubTopic 235
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-05(b)(2))
-URI http://asc.fasb.org/extlink&oid=120399901&loc=d3e537907-122884

Reference 9: http://www.xbrl.org/2003/role/exampleRef
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-Name Accounting Standards Codification
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-Name Accounting Standards Codification
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-Paragraph 1
-Subparagraph (SX 210.9-04(15))
-URI http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260

+ Details

Income Taxes - Provision for Income Taxes (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Current provision (benefit):
Federal	$ 901	$ 186	$ 1,259	$ 514
State	211	86	304	186
Foreign	(26)	229	(16)	339
Total current provision (benefit)	1,086	501	1,547	1,039
Deferred provision (benefit):
Federal	293	11	287	(93)
State	70	0	68	(30)
Foreign	(57)	(77)	(99)	(159)
Total deferred provision (benefit)	306	(66)	256	(282)
Change in valuation allowance	37	53	69	112
Total provision for income taxes	$ 1,429	$ 488	$ 1,872	$ 869

Income Taxes - Reconciliation of Income Taxes (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Income Tax Disclosure [Abstract]
Income taxes computed at the federal statutory rate, Value	$ 1,085	$ 725	$ 1,429	$ 1,198
State income taxes, net of federal tax benefit, Value	277	220	381	356
Excess tax benefit from stock options/restricted shares	19	(582)	(48)	(925)
Difference in income tax rate on foreign earnings/other	11	72	41	128
Change in valuation allowance	37	53	69	112
Total provision for income taxes	$ 1,429	$ 488	$ 1,872	$ 869
Income taxes computed at the federal statutory rate	21.00%	21.00%	21.00%	21.00%
State income taxes, net of federal tax benefit	5.40%	6.30%	5.60%	6.20%
Excess tax benefit from stock options/restricted shares	0.40%	(16.80%)	(0.70%)	(16.20%)
Difference in income tax rate on foreign earnings/other	0.20%	2.10%	0.60%	2.20%
Change in valuation allowance[Percent]	0.70%	1.50%	1.00%	2.00%
Effective for income tax rate, Total	27.70%	14.10%	27.50%	15.20%

Income Taxes - Additional Information (Detail) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Deferred Tax Liabilities Valuation Allowance	$ 248	$ 179

Derivative Instruments and Hedging Activities - Additional Information (Detail) - USD ($)	6 Months Ended
	Jun. 30, 2021	Dec. 31, 2020	Jul. 13, 2017
Interest Rate Swap Contracts [Member]
Derivative [Line Items]
Liability of fair value of the interest rate swap contracts		$ 35,000
Interest Rate Swap Contracts [Member] \| Other Current Liabilities [Member]
Derivative [Line Items]
Liability of fair value of the interest rate swap contracts	$ 0	35,000
Interest Rate Risk Management [Member]
Derivative [Line Items]
Notional amount	0	8,100,000
Interest Rate Risk Management [Member] \| Interest Rate Swap Contracts [Member]
Derivative [Line Items]
Notional amount			$ 15,000,000.0
Fixed rate of interest in swap contracts			1.99%
Interest Rate Risk Management [Member] \| Interest Rate Swap Contracts [Member] \| Other Current Liabilities [Member]
Derivative [Line Items]
Liability of fair value of the interest rate swap contracts	0	$ 35,000
Designated as Hedging Instrument [Member] \| Currency Hedge and Interest Rate Swap [Member]
Derivative [Line Items]
Estimated amount of pretax losses from other comprehensive income (loss) during the next 12-months	$ 0

Derivative Instruments and Hedging Activities - Effect of Derivative Instruments on Consolidated Statements of Operations and Comprehensive Income (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) recognized in OCI on Derivatives		$ 26	$ 35	$ (68)
Interest rate swap contracts [Member] \| Cash Flow Hedging Relationships [Member] \| Interest Expense [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) recognized in OCI on Derivatives	$ 0	26	35	(68)
Amount of Gain / (Loss) reclassified from Accumulated OCI to Income	0	(34)	34	(42)
Amount of Gain / (Loss) recognized in Income on Derivatives	$ 0	$ 0	$ 0	$ 0

Derivative Instruments and Hedging Activities - Information on Location and Amounts of Derivative Fair Values in Consolidated Balance Sheets (Detail) - Interest Rate Swap Contracts [Member] - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Derivatives, Fair Value [Line Items]
Derivative Fair Value Liability		$ 35
Other Current Liabilities [Member]
Derivatives, Fair Value [Line Items]
Derivative Fair Value Liability	$ 0	$ 35

Fair Value Measurements - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2021	Dec. 31, 2020
Fair Value Disclosures [Line Items]
Change in contingent consideration liability	$ (1,982)	$ (1,982)	$ 0
Fair value of contingent consideration	$ 0	0	2,882
AmberLeaf [Member]
Fair Value Disclosures [Line Items]
Change in contingent consideration liability		$ (2,000)
Fair value of contingent consideration			$ 2,900

Fair Value Measurements - Summary of Financial Assets (Liabilities) at Fair Value Measured on Recurring Basis (Detail) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent Consideration Liabilities	$ 0	$ (2,882)
Interest Rate Swap Contracts [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of financial liability		(35)
Contingent Consideration Liabilities	(900)	(2,882)
Level 2 [Member] \| Interest Rate Swap Contracts [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of financial liability		(35)
Level 3 [Member] \| Interest Rate Swap Contracts [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent Consideration Liabilities	$ (900)	$ (2,882)

Fair Value Measurements - Schedule of Changes in Contingent Consideration Liability (Detail) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2021	Dec. 31, 2020
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Beginning balance		$ 2,882	$ 0
Contingent consideration liabilities	$ 0	0	2,882
Payments made		0	0
Revaluation	(1,982)	(1,982)	0
Ending balance	$ 900	$ 900	$ 2,882

Shareholders' Equity - Additional Information (Detail) - shares	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Equity, Class of Treasury Stock [Line Items]
Shares purchased to satisfy employee tax obligation	0	0

Earnings per Share - Additional Information (Detail) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Earnings Per Share [Abstract]
Anti-dilutive securities not included in computation of earnings per share	270,000	0	270,000	0

Business Segments and Geographic Information - Additional Information (Detail)	6 Months Ended
	Jun. 30, 2021 Segment
Segment Reporting Information [Line Items]
Number of reportable segments	2
Data and Analytics Services [Member]
Segment Reporting Information [Line Items]
Business acquisition date	Jul. 13, 2017

Business Segments and Geographic Information - Summary of Operating Segments (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Segment Reporting Information [Line Items]
Revenues	$ 53,658	$ 47,583	$ 103,433	$ 98,008
Total gross margin %	26.70%	26.60%	26.20%	25.90%
Segment operating income	$ 5,311	$ 3,614	$ 7,180	$ 6,090
Revaluation of contingent consideration liability	1,982		1,982		$ 0
Amortization of acquired intangible assets	(793)	(669)	(1,586)	(1,342)
Interest expenses and other, net	(144)	(157)	(376)	(383)
Income before income taxes	5,167	3,457	6,804	5,707
Data and analytics services [Member]
Segment Reporting Information [Line Items]
Revenues	$ 8,950	$ 6,772	$ 17,744	$ 14,132
Total gross margin %	46.70%	52.20%	46.20%	49.50%
IT staffing services [Member]
Segment Reporting Information [Line Items]
Revenues	$ 44,708	$ 40,811	$ 85,689	$ 83,876
Total gross margin %	22.70%	22.40%	22.10%	21.90%
Operating Segments [Member]
Segment Reporting Information [Line Items]
Segment operating income	$ 4,122	$ 4,283	$ 6,784	$ 7,432
Operating Segments [Member] \| Data and analytics services [Member]
Segment Reporting Information [Line Items]
Segment operating income	769	1,173	1,163	2,082
Operating Segments [Member] \| IT staffing services [Member]
Segment Reporting Information [Line Items]
Segment operating income	$ 3,353	$ 3,110	$ 5,621	$ 5,350

Business Segments and Geographic Information - Summary of Assets by Segment (Detail) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 108,696	$ 102,046
Data and analytics services [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	57,492	55,792
IT Staffing Services [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 51,204	$ 46,254

- Definition

Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

+ References

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+ Details

Business Segments and Geographic Information - Summary of Revenue from External Customers (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Segment Reporting Information [Line Items]
Revenues	$ 53,658	$ 47,583	$ 103,433	$ 98,008
United States [Member]
Segment Reporting Information [Line Items]
Revenues	51,532	46,777	99,474	96,127
Canada [Member]
Segment Reporting Information [Line Items]
Revenues	1,018	734	2,282	1,595
India and Other [Member]
Segment Reporting Information [Line Items]
Revenues	$ 1,108	$ 72	$ 1,677	$ 286

- Definition

Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).

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