0001193125-23-079936 | 10-K | XBRL Viewer

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Cover Page - USD ($) $ in Thousands	12 Months Ended
Cover Page - USD ($) $ in Thousands	Dec. 31, 2022	Mar. 01, 2023	Jun. 30, 2022
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes
Amendment Flag	false
Document Period End Date	Dec. 31, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Entity Registrant Name	MASTECH DIGITAL, INC.
Entity Central Index Key	0001437226
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Title of 12(b) Security	Common Stock
Trading Symbol	MHH
Security Exchange Name	NYSE
Entity Address, State or Province	PA
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 49,226,000
Entity Common Stock, Shares Outstanding		11,640,502
ICFR Auditor Attestation Flag	false
Auditor Name	UHY LLP
Auditor Firm ID	1195
Auditor Location	Farmington Hills, Michigan
Entity File Number	001-34099
Entity Incorporation, State or Country Code	PA
Entity Address, Address Line One	1305 Cherrington Parkway
Entity Address, City or Town	Moon Township
Entity Address, Postal Zip Code	15108
Entity Tax Identification Number	26-2753540
City Area Code	412
Local Phone Number	787-2100
Entity Address, Address Line Two	Building 210
Entity Address, Address Line Three	Suite 400

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 7,057	$ 6,622
Accounts receivable, net of allowance for uncollectible accounts of $444 in 2022 and $375 in 2021	33,603	34,153
Unbilled receivables	8,719	9,240
Prepaid and other current assets	3,795	3,890
Total current assets	53,174	53,905
Equipment, enterprise software, and leasehold improvements, at cost:
Equipment	2,790	2,356
Enterprise software	4,185	3,753
Leasehold improvements	732	842
Total equipment, enterprise software, and leasehold improvements	7,707	6,951
Less – accumulated depreciation and amortization	(5,042)	(3,913)
Net equipment, enterprise software, and leasehold improvements	2,665	3,038
Operating lease right-of-use assets, net	3,886	4,894
Deferred financing costs, net	293	366
Non-current deposits	578	595
Goodwill, net of impairment	32,510	32,510
Intangible assets, net of amortization	15,773	18,760
Total assets	108,879	114,068
Current liabilities:
Current portion of long-term debt	1,100	4,400
Accounts payable	4,475	4,954
Accrued payroll and related costs	11,085	14,240
Current portion of operating lease liability	1,504	1,479
Other accrued liabilities	1,186	1,227
Deferred revenue	207	544
Total current liabilities	19,557	26,844
Long-term liabilities:
Long-term debt, less current portion, net	0	8,700
Long-term operating lease liability, less current portion	2,294	3,706
Long-term accrued income taxes	105	125
Deferred income taxes	920	265
Total liabilities	22,876	39,640
Commitments and contingent liabilities (Note 9)
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 13,269,118 shares issued as of December 31, 2022 and 13,112,202 shares issued as of December 31, 2021	133	131
Additional paid-in-capital	32,059	28,250
Retained earnings	59,553	50,841
Accumulated other comprehensive income (loss)	(1,555)	(607)
Treasury stock, at cost; 1,646,420 shares as of December 31, 2022 and as of December 31, 2021	(4,187)	(4,187)
Total shareholders' equity	86,003	74,428
Total liabilities and shareholders' equity	$ 108,879	$ 114,068

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Accounts receivable, allowance for uncollectible accounts	$ 444	$ 375
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	$ 1	$ 1
Common stock, shares authorized	250,000,000	250,000,000
Common stock, shares issued	13,269,118	13,112,202
Treasury stock, shares	1,646,420	1,646,420

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Statement [Abstract]
Revenues	$ 242,238	$ 222,012	$ 194,101
Cost of revenues	179,055	162,568	142,562
Gross profit	63,183	59,444	51,539
Selling, general and administrative expenses:
Operating expenses	50,984	44,716	38,136
Revaluation of contingent consideration liability	0	(2,882)	0
Total selling, general and administrative expenses	50,984	41,834	38,136
Income from operations	12,199	17,610	13,403
Interest income (expense), net	(358)	(675)	(866)
Other income (expense), net	650	(49)	96
Income before income taxes	12,491	16,886	12,633
Income tax expense	3,779	4,665	2,772
Net income	$ 8,712	$ 12,221	$ 9,861
Earnings Per Share:
Basic	$ 0.75	$ 1.07	$ 0.87
Diluted	$ 0.72	$ 1.02	$ 0.83
Weighted average common shares outstanding:
Basic	11,588	11,436	11,292
Diluted	12,077	12,007	11,950

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Net income	$ 8,712	$ 12,221	$ 9,861
Other comprehensive income (loss):
Net unrealized gain (loss) on interest rate swap contracts	0	35	8
Foreign currency translation adjustments	(948)	(94)	(187)
Total pretax net unrealized (loss)	(948)	(59)	(179)
Income tax expense	0	9	2
Total other comprehensive (loss), net of taxes	(948)	(68)	(181)
Total comprehensive income	$ 7,764	$ 12,153	$ 9,680

- Definition

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

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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	9,861			9,861
Employee common stock purchases	222	0	222
Other comprehensive (loss), net of taxes	(181)					(181)
Stock-based compensation expense	2,021		2,021
Stock options exercised	1,330	3	1,327
Ending Balances at Dec. 31, 2020	59,533	130	25,509	38,620	(4,187)	(539)
Net income	12,221			12,221
Employee common stock purchases	301		301
Other comprehensive (loss), net of taxes	(68)					(68)
Stock-based compensation expense	2,212		2,212
Stock options exercised	229	1	228
Ending Balances at Dec. 31, 2021	74,428	131	28,250	50,841	(4,187)	(607)
Net income	8,712			8,712
Employee common stock purchases	263	0	263
Other comprehensive (loss), net of taxes	(948)					(948)
Stock-based compensation expense	2,225		2,225
Stock options exercised	1,323	2	1,321
Ending Balances at Dec. 31, 2022	$ 86,003	$ 133	$ 32,059	$ 59,553	$ (4,187)	$ (1,555)

- 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.

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+ Details

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
OPERATING ACTIVITIES:
Net income	$ 8,712	$ 12,221	$ 9,861
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	4,195	3,979	3,589
Bad debt expense	50	130	0
Interest amortization / write-off of deferred financing costs	73	82	284
Stock-based compensation expense	2,225	2,212	2,021
Deferred income taxes, net	655	1,061	(1,821)
Revaluation of contingent consideration liability	0	(2,882)	0
Operating lease assets and liabilities, net	(379)	173	18
Loss on disposition of fixed assets	0	9	4
Long-term accrued income taxes	(20)	(40)	(20)
Working capital items:
Accounts receivable and unbilled receivables	1,021	(11,389)	2,133
Prepaid and other current assets	95	(2,544)	251
Accounts payable	(479)	2,365	(1,613)
Accrued payroll and related costs	(3,155)	(429)	6,287
Other accrued liabilities	(41)	202	91
Deferred revenue	(337)	66	146
Net cash flows provided by operating activities	12,615	5,216	21,231
INVESTING ACTIVITIES:
Acquisition of AmberLeaf (net of cash acquired and issuance of contingent consideration)	0	0	(9,345)
Recovery of (payments for) non-current deposits	17	(199)	9
Capital expenditures	(835)	(1,895)	(298)
Proceeds from the sale of fixed assets	0	10	0
Net cash flows (used in) investing activities	(818)	(2,084)	(9,634)
FINANCING ACTIVITIES:
(Repayments) borrowing on revolving credit facility, net	0	0	(9,551)
Borrowing on term loan facility	0	0	17,500
(Repayments) on term loan facility	(12,000)	(4,400)	(15,969)
Proceeds from the issuance of common stock	263	301	222
Payment of deferred financing costs	0	(223)	(246)
Proceeds from the exercise of stock options	1,323	229	1,330
Net cash flows (used in) financing activities	(10,414)	(4,093)	(6,714)
Effect of exchange rate changes on cash and cash equivalents	(948)	(94)	(187)
Net change in cash and cash equivalents	435	(1,055)	4,696
Cash and cash equivalents, beginning of period	6,622	7,677	2,981
Cash and cash equivalents, end of period	7,057	6,622	7,677
SUPPLEMENTAL DISCLOSURE:
Cash payments for interest expense	324	623	779
Cash payments for income taxes	$ 2,164	$ 3,831	$ 2,681

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2022

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

1.	Summary of Significant Accounting Policies:

Basis of Presentation

References in this Annual Report on Form

10-K

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 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.

With our 2017 acquisition of the services division of Canada-based InfoTrellis, Inc., we added specialized capabilities in delivering data and analytics services to our customers, which became our Data and Analytics Services segment. This segment 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 Data and Analytics Services segment’s 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 segment 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. This impact was reduced in 2021 as a result of the global

roll-out

of vaccination programs and signs of improving economic conditions.

COVID-19

related concerns have been less impactful on our business in 2022. Still, the proliferation of

COVID-19

variants have caused some uncertainty and could continue to disrupt global markets in 2023 and beyond.

Accounting Principles

The Company’s Consolidated Financial Statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”).

Principles of Consolidation

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

Use of Estimates

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the periods presented. Actual results could differ from these estimates.

Reclassifications

Deferred financing costs, net of amortization, were presented as reductions in long-term debt in the Company’s Consolidated Balance Sheet in prior years. In 2022, deferred financing costs, net of amortization, were presented as a

non-current

asset in the Consolidated Balance Sheet, as the Company had no long-term debt. Prior years were reclassed to conform to the 2022 presentation.

Cash and Cash Equivalents

Cash and cash equivalents are defined as cash and highly liquid debt investments with maturities of three months or less when purchased. Cash equivalents are stated at cost, which approximates market value.

Accounts Receivable and Unbilled Receivables

The Company extends credit to clients based upon management’s assessment of their creditworthiness. A substantial portion of the Company’s revenue, and the resulting accounts receivable, are from Fortune 1000 companies, major systems integrators and other staffing organizations. The Company does not generally charge interest on delinquent accounts receivable.

Unbilled receivables represent amounts recognized as revenues based on services performed and, in accordance with the terms of the client contract, will be invoiced in a subsequent period.

See Note 2 “Revenue from Contracts with Customers” for further details.

Allowance for Uncollectible Accounts

Accounts receivable are reviewed periodically to determine the probability of loss. The Company records an allowance for uncollectible accounts when it is probable that the related receivable balance will not be collected based on historical collection experience, client-specific collection issues, and other matters the Company identifies in its collection monitoring.

The Allowance for Uncollectible Accounts was $444,000 and $375,000 at December 31, 2022 and 2021, respectively. There were $50,000, $130,000 and $0 of bad debt expense charges for the years ended December 31, 2022, 2021 and 2020, respectively, which amounts are reflected in the Consolidated Statements of Operations.

Equipment, Enterprise Software and Leasehold Improvements

Equipment, enterprise software and leasehold improvements are stated at historical cost. The Company provides for depreciation using the straight-line method over the estimated useful lives of the assets. Leasehold improvements are amortized over the shorter of (a) the remaining term of the lease or (b) the estimated useful life of the improvements. Repairs and maintenance, which do not extend the useful life of the respective assets, are charged to expense as incurred. Upon disposal, assets and related accumulated depreciation are removed from the Company’s accounts and the resulting gains or losses are reflected in the Company’s Consolidated Statement of Operations.

The estimated useful lives of depreciable assets are primarily as follows:


Laptop Computers			18 months
Equipment			3-5 years
Enterprise Software			3-5 years

The Company capitalizes certain external and internal computer software and software development costs incurred during the application development stage. The application development stage generally includes software design and configuration, coding, testing and installation activities. Capitalized costs include only external direct cost of material and services consumed in developing or obtaining

internal-use

software, and payroll and payroll-related costs for employees who are directly associated with and devote time to the

internal-use

software project. Capitalization of such costs ceases no later than the point at which the project is substantially complete and ready for its intended use. Training and maintenance costs are expensed as incurred, while upgrades and enhancements are capitalized if it is probable that such expenditures will result in additional functionality.

The Company implemented new enterprise software applications to its backbone systems environment. The Company capitalized $2.4 million related to this endeavor for which the core system was placed in service on July 1, 2018. The Company capitalized approximately $1.0 million in 2021 and $0.3 million and 2022 related to an expanded implementation of its enterprise software application to its Data and Analytics business segment, which was placed in service on April 1, 2022. The Company started amortizing these costs commencing with their

go-live

implementation dates.

Depreciation and amortization expense related to fixed assets totaled $1,208,000, $809,000 and $799,000 for the years ended December 31, 2022, 2021 and 2020, respectively.

Goodwill and Intangible Assets

Identifiable intangible assets are recorded at fair value as of the closing date when acquired in a business combination. Identifiable intangible assets related to acquisitions consisted of client relationships, covenants

not-to-compete,

trade names and technology, which are being amortized using the straight-line method over their estimated useful lives ranging from three years to twelve years, as more fully described in Note 3 “Business Combinations” and Note 4 “Goodwill and Other Intangible Assets, net” to the Notes to the Consolidated Financial Statements.

Excess purchase price over the fair value of net tangible assets and identifiable intangible assets acquired are recorded as goodwill. Goodwill is not amortized but is tested for impairment at least on an annual basis. If impairment is indicated, a write-down to fair value is recorded based on the excess of the carrying value of the reporting unit over its fair market value.

We review goodwill and intangible assets for impairment annually as of October 1

or more frequently if events or changes in circumstances indicate that the carrying value of the assets may not be recoverable. The impairment test is performed at the reporting unit level. Determination of recoverability is based on the lowest level of identifiable estimated future discounted cash flows resulting from use of the assets and their eventual disposition. Measurement of any impairment loss is based on the excess carrying value of the reporting unit over their fair market value.

In conducting our annual impairment testing, we have the option to first assess qualitative factors to determine whether the existence of events or circumstances leads to a determination that it is more likely than not (more than 50%) that the estimated fair value of a reporting unit is less than its carrying amount. If not, no further goodwill impairment testing is required. If it is more likely than not that a reporting unit’s fair value is less than its carrying amount, we are then required to perform a quantitative impairment test. We also may elect not to perform the qualitative assessment, and instead, proceed directly to the quantitative impairment test.

In 2022, 2021 and 2020, we performed quantitative impairment tests related to our June 2015 acquisition of Hudson Global Resources Management, Inc.’s U.S. IT staffing business (“Hudson IT”). The results of each of these testing’s indicated no impairment associated with the carrying amount of goodwill.

Additionally in 2022, 2021 and 2020, we performed quantitative impairment tests related to our Data and Analytics segment which includes the July 2017 acquisition of InfoTrellis and the October 2020 acquisition of AmberLeaf. The results of each of these testing’s indicated no impairment associated with the carrying amount of goodwill.

Business Combinations

The Company accounts for acquisitions in accordance with guidance found in ASC 805,

Business Combinations

(“ASC 805”). This guidance requires consideration given (including contingent consideration), assets acquired and liabilities assumed to be valued at their fair market values at the acquisition date. The guidance further provides that:

(1) in-process

research and development will be recorded at fair value as an indefinite-lived intangible asset; (2) acquisition-related transaction costs will generally be expensed as incurred; (3) restructuring costs associated with a business combination will generally be expensed subsequent to the acquisition date; and (4) changes in deferred tax asset valuation allowances and income tax uncertainties after the acquisition date generally will effect income tax expense.

ASC 805 requires that any excess purchase price over fair value of assets acquired (including identifiable intangibles) and liabilities assumed be recognized as goodwill. Additionally, any excess fair value of acquired net assets over acquisition consideration results in a bargain purchase gain. Prior to recording a gain, the acquiring entity must reassess whether all acquired assets and assumed liabilities have been identified and must perform

re-measurements

to verify that the consideration paid, assets acquired and liabilities assumed have all been properly valued.

The AmberLeaf financial results are included in the Company’s Consolidated Financial Statements from the date of the acquisition of October 1, 2020.

Leases

Right-of-use

(“ROU”) assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. Since most of the Company’s leases do not have an implicit borrowing rate, we use our incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. Our leases may include options allowing us in our sole discretion to extend or terminate the lease, and when it is reasonably certain that we will exercise those options, we will include those periods in our lease term. Variable costs, such as payments for insurance and tax payments, are expensed when the obligation for those payments is incurred.

Income Taxes

The Company records an estimated liability for income and other taxes based on what management determines will likely be paid in the various tax jurisdictions in which we operate. Management uses its best judgment in the determination of these amounts. However, the liabilities ultimately realized and paid are dependent on various matters, including the resolution of the tax audits in the various affected tax jurisdictions, and may differ from the amounts recorded. An adjustment to the estimated liability would be recorded through income in the period in which it becomes probable that the amount of the actual liability differs from the amount recorded.

Management determines the Company’s income tax provision using the asset and liability method. Under this method, deferred income taxes are provided for the temporary differences between the financial reporting basis and the tax basis of the Company’s assets and liabilities. The Company measures deferred tax assets and liabilities using enacted tax rates in effect for the year in which we expect to recover or settle the temporary

differences. The effect of a change in tax rates on deferred taxes is recognized in the period that the change is enacted. The Company evaluates its deferred tax assets and records a valuation allowance when, in management’s opinion, it is more likely than not that some portion or all of the deferred tax assets will not be realized. As of December 31, 2022, 2021 and 2020, the Company provided a valuation allowance of $559,000, $311,000 and $179,000, respectively, related to the uncertainty of the realization of foreign net operating losses (“NOL”).

The Tax Cuts and Jobs Act of 2017 (“TCJA”) created a new requirement that certain income earned by foreign subsidiaries, known as global intangible

low-tax

income (“GILTI”), must be included in the gross income of their U.S. shareholder. The FASB allows an accounting policy election of either recognizing deferred taxes for temporary differences expected to reverse as GILTI in future years or recognizing such taxes as a current-period expense when incurred. We have elected to treat the tax effect of GILTI as a current-period expense as incurred.

The Company accounts for uncertain tax positions in accordance with ASC Topic

740-10,

“

Accounting for Uncertainty in Income Taxes

”. Accordingly, the Company has reported a liability for unrecognized tax benefits resulting from uncertain tax positions taken, or expected to be taken, in a tax return. As of December 31, 2022 and 2021, the Company provided $0 and $0 for uncertain tax positions, including interest and penalties, related to various federal and state income tax matters.

The Company’s 2018 federal income tax return was audited by the Internal Revenue Service (“IRS”) in 2021 with no adjustment to our original filing. The Company’s Canadian subsidiary for 2018 and 2019 are currently under audit.

Deferred Financing Costs

The Company capitalizes expenses directly related to securing its credit facilities. These deferred costs are amortized as interest expense over the term of the underlying facilities. Unamortized deferred financing costs are shown as a

non-current

asset in the Consolidated Balance Sheets.

Contingent Consideration Liability

In connection with the AmberLeaf acquisition, the Company had an obligation to pay consideration that was contingent upon the achievement of specified revenue growth and EBITDA margin objectives. As of the acquisition date, the Company recorded a contingent consideration liability of $2.9 million representing the estimated fair value of the contingent consideration that was expected to be paid. 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.

re-measured

this liability and recorded changes in the fair value when it was more likely than not that the future payments had changed. Increases or decreases in the fair value of contingent consideration can result from changes in timing and amounts of revenue and earnings estimates.

No contingent consideration revaluation was recorded in 2022 or 2020. In 2021, the Company revalued the contingent consideration liability related to the AmberLeaf acquisition after determining that relevant conditions for payment of such liability were likely not to be satisfied. The revaluation resulted in a $2.9 million reduction in the contingent consideration liability. The credit is reflected in selling, general and administrative expenses in the Company’s Consolidated Statements of Operations, in Item 8, herein. No contingent consideration liability remained outstanding as of December 31, 2022 and 2021.

Segment Reporting

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

Revenue Recognition

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 the total contract 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. Incurred cost represents work performed, which corresponds with, and thereby best depicts, the transfer of control to the client. 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.

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, executive management and key personnel. Grants under the Plan can be made in the form of stock options, stock appreciation rights, performance shares or stock awards. The Plan is administered by the Compensation Committee of the Board of Directors. Stock options are granted at an exercise price equal to the closing share price of the Company’s common stock at the grant date and generally vest over a three to five-year period.

In 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 required the approval of the Company’s shareholders to be qualified under Section 423 of the Code. In 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 accounts for stock-based compensation expense in accordance with ASC Topic 718 “

Share-based Payments

” which requires us to measure all share-based payments based on their estimated fair value and recognize compensation expense over the requisite service period. The fair value of our stock options and shares issued under the Company’s Stock Purchase Plan is determined at the date of grant using the Black-Scholes option pricing model.

Treasury Stock

On February 8, 2023, the Company announced that the Board of Directors authorized a share repurchase program of up to 500,000 shares of the Company’s common stock over a

two-year

period. Repurchases under the program may occur from time to time in the open market, through privately negotiated transactions, through block purchases or other purchase techniques, or by any combination of such methods, and the program may be modified, suspended or terminated at any time at the discretion of the Board of Directors. Additionally, the Company makes stock purchases from time to time to satisfy employee tax obligations related to its Stock Incentive Plan. During 2022 and 2021, the Company did

not

purchase any shares to satisfy such employee tax obligations.

At December 31, 2022 and 2021, the Company held 1.6 million shares in its treasury at a cost of approximately $4.2 million.

Comprehensive Income

Comprehensive income as presented in the Consolidated Statements of Comprehensive Income consists of net income, unrealized gains or losses, net of tax, on cash flow hedging transactions and foreign currency translation adjustments.

Derivative Instruments and Hedging Activities — Interest Rate Swap Contracts

Concurrent with the Company’s borrowings on July 13, 2017 under its credit facility, the Company entered into an interest-rate swap to convert the debt’s variable interest rate to a fixed rate of interest. These swap contracts, which matured on April 1, 2021, were 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 contracts 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 transaction affects earnings.

With respect to derivatives designated as hedges, the Company formally documents all relationships between hedging instruments and hedged items, as well as its risk management objective and strategy for undertaking such transactions. The Company evaluates hedge effectiveness at the time a contract is entered into and on an ongoing basis. If a swap contract is deemed ineffective, the change in the fair value of the derivative is recorded in the Consolidated Statement of Operations as interest expense.

At December 31, 2022 and 2021 no derivative instruments were outstanding.

Foreign Currency Translation

The reporting currency of the Company and its subsidiaries is the U.S. dollar. The functional currency of the Company’s subsidiary in Canada is the U.S. dollar because the majority of its revenue is denominated in U.S. dollars. The functional currency of the Company’s Indian and European subsidiaries is their local currency. The results of operations of the Company’s Indian and European subsidiaries are translated at the monthly average exchange rates prevailing during the period. The financial position of the Company’s Indian and European subsidiaries is translated at the current exchange rates at the end of the period, and the related translation adjustments are recorded as a component of accumulated other comprehensive income (loss) within Shareholders’ Equity. Gains and losses resulting from foreign currency transactions are included as a component of other income (expense), net in the Consolidated Statements of Operations. Foreign exchange gains of $650,000 in 2022 were primarily due to exchange rate variations between the Ind

ian rupee and the U.S. dollar. Fore

ign exchange gains and losses were not material in 2021 and 2020.

Earnings Per Share

Basic earnings per share are computed using the weighted-average number of common shares outstanding during the period. Diluted earnings per share are computed using the weighted-average number of common shares outstanding during the period, plus the incremental shares outstanding assuming the exercise of dilutive stock options and the vesting of restricted shares and performance shares, calculated using the treasury stock method.

Recently Issued Accounting Standards

Recently Adopted Accounting Pronouncements

In November 2021, the FASB issued ASU

2021-10,

“Government Assistance (Topic 832): Disclosures by Business Entities about Government Assistance”. The amendments in this ASU require annual disclosures to increase the transparency of government assistance received by a business entity including information about the nature of the government transactions, related accounting policy, the line items on the balance sheet and income statement that are affected, amounts applicable to each financial statement line item, and significant terms and conditions of the transactions, including commitments and contingencies. The amendments in this ASU are effective for annual periods beginning after December 15, 2021. We adopted this ASU on January 1, 2022, with no material impact on our financial statements.

Recent Accounting Pronouncements not yet adopted

In October 2021, the FASB issued ASU

2021-08,

“Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers”. The amendments in this ASU require that an entity (acquirer) recognize, and measure contract assets and contract liabilities acquired in a business combination, including contract assets and contract liabilities arising from revenue contracts with customers, as if it had originated the contracts as of the acquisition date. The amendments in this ASU are effective for annual and interim periods beginning after December 15, 2022. Early adoption is permitted. The Company does not expect this ASU to have a material impact on its 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.

Revenue from Contracts with Customers

12 Months Ended

Dec. 31, 2022

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.

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 selling, general and administrative 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, Big Data, Analytics and Digital Transformation, which can be delivered using onsite and offshore resources.

Our IT staffing business 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:


	Years Ended December 31,
	2022		2021		2020
	(Amounts in thousands)
Data and Analytics Services Segment
Time-and-material Contracts	$	26,911	$	25,224	$	18,541
Fixed-price Contracts		13,683		13,115		11,685

Subtotal Data and Analytics Services	$	40,594	$	38,339	$	30,226

IT Staffing Services Segment
Time-and-material Contracts	$	201,644	$	183,673	$	163,875
Fixed-price Contracts		—		—		—

Subtotal IT Staffing Services	$	201,644	$	183,673	$	163,875

Total Revenues	$	242,238	$	222,012	$	194,101

The Company had one client that exceeded 10% of total revenues in 2022, 2021 and 2020 (CGI = 22.2%, 15.0% and 15.0%, respectively). Additionally, CGI accounted for 30.9% and 19.5% of the Company’s accounts receivable balance at December 31, 2022 and 2021, respectively.

The Company’s top ten clients represented approximately 53%, 48% and 47% of total revenues in 2022, 2021 and 2020, respectively.

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


	Years Ended December 31,
	2022		2021		2020
	(Amounts in thousands)
United States	$	236,187	$	214,379	$	189,890
Canada		4,215		4,543		3,603
India and Other		1,836		3,090		608

Total	$	242,238	$	222,012	$	194,101

Contract assets, shown as unbilled receivables in the Consolidated Balance Sheets, primarily relate to the right to consideration for work completed, but not billed at the reporting date on contracts with customers. The contract assets are transferred to receivables when the rights become unconditional. Contract liabilities, shown as deferred revenue in the Consolidated Balance Sheets, primarily relate to contracts where advance payments or deposits have been received, but performance obligations have not yet been satisfied and revenue has not been recognized.

The following table presents the Company’s net accounts receivable from customers, contract assets and contract liabilities:


	December 31,
	2022		2021
	(Amounts in thousands)
Receivables from contracts, beginning of year	$	34,153	$	22,036
Receivables from contracts, end of year	$	33,603	$	34,153

Contract assets, beginning of year	$	9,240	$	10,098
Contract assets, end of year	$	8,719	$	9,240

Contract liabilities, beginning of year	$	544	$	478
Contract liabilities, end of year	$	207	$	544

As the majority of our contracts are one year or less when considering cancellation options, we have utilized the optional exemption under ASC

606-10-50-14

to not disclose information about the remaining performance obligations for contracts which have original expected durations of one year or less.

- 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

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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
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-Topic 606
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
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-Paragraph 15
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
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-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045

+ Details

Business Combinations

12 Months Ended

Dec. 31, 2022

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 revised 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 $2.9 million During 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 satisfied. The revaluation resulted in a $2.9 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. In 2021, the company incurred $140,000 of transaction expenses related to an acquisition opportunity that was halted by us. These expenses are included in selling, general and administrative expenses in the accompanying Consolidated Statement of Operations.

Included in the Consolidated Statement of Operations for year ended December 31, 2020 are revenues of $2.4 million and a net loss of approximately $0.4 million applicable to the Amber Leaf operations from our October 1, 2020 acquisition date through December 31, 2020.

The following reflects the Company’s unaudited pro forma results had the results of AmberLeaf been included from January 1, 2020 for all periods presented:


	Years Ended December 31,
	2022		2021		2020
	(Amounts in thousands, except per share data)
Revenue	$	242,338	$	222,012	$	202,842
Net income	$	8,712	$	12,221	$	10,594
Earnings per share — diluted	$	.72	$	1.02	$	.89

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

12 Months Ended

Dec. 31, 2022

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 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. During 2018, the Company recorded a goodwill impairment related to the InfoTrellis acquisition of $9.7 million.

A reconciliation of the beginning and ending amounts of goodwill by operating segment for the three years ended December 31, 2022 is as follows:


	Years Ended December 31,
	2022		2021		2020
	(Amounts in thousands)
IT Staffing Services:
Beginning balance	$	8,427	$	8,427	$	8,427
Goodwill recorded		—		—		—
Impairment		—		—		—

Ending balance	$	8,427	$	8,427	$	8,427


	Years Ended December 31,
	2022		2021		2020
	(Amounts in thousands)
Data and Analytics Services:
Beginning balance	$	24,083	$	24,083	$	17,679
Goodwill recorded		—		—		6,404
Impairment		—		—		—

Ending balance	$	24,083	$	24,083	$	24,083

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 December 31, 2022 and 2021:


	As of December 31, 2022
(Amounts in thousands)	Amortization Period (In Years)		Gross Carrying Value		Accumulative Amortization		Net Carrying Value
IT Staffing Services:
Client relationships		12	$	7,999	$	5,027	$	2,972
Covenant-not-to-compete		5		319		319		—
Trade name		3		249		249		—

Data and Analytics Services:
Client relationships		12		19,641		8,140		11,501
Covenant-not-to-compete		5		1,201		959		242
Trade name		5		1,711		1,441		270
Technology		7		1,979		1,191		788

Total Intangible Assets			$	33,099	$	17,326	$	15,773


	As of December 31, 2021
(Amounts in thousands)	Amortization Period (In Years)		Gross Carrying Value		Accumulative Amortization		Net Carrying Value
IT Staffing Services:
Client relationships		12	$	7,999	$	4,361	$	3,638
Covenant-not-to-compete		5		319		319		—
Trade name		3		249		249		—

Data and Analytics Services:
Client relationships		12		19,641		6,503		13,138
Covenant-not-to-compete		5		1,201		788		413
Trade name		5		1,711		1,211		500
Technology		7		1,979		908		1,071

Total Intangible Assets			$	33,099	$	14,339	$	18,760

Amortization expense for the years ended December 31, 2022, 2021 and 2020 totaled $3.0 mi

llion, $3.2 mill

ion and $2.8 million, respectively and is included in selling, general and administrative expenses in the Consolidated Statement of Operations.

The estimated aggregate amortization expense for intangible assets for the years ending December 31, 2023 through 2027 is as follows:


	Years Ended December 31,
	2023		2024		2025		2026		2027
	(Amounts in thousands)
Amortization expense	$	2,772	$	2,693	$	2,553	$	2,413	$	2,025

Cash and Cash Equivalents

12 Months Ended

Dec. 31, 2022

Cash and Cash Equivalents [Abstract]

Cash and Cash Equivalents

5.	Cash and Cash Equivalents

The Company had cash and cash equivalents consisting of cash balances on hand and money market funds that totaled $7.1 million at December 31, 2022 and $6.6 million at December 31, 2021. There were no restrictions on the Company’s cash balances during the periods presented.

Credit Facility

12 Months Ended

Dec. 31, 2022

Text Block [Abstract]

Credit Facility

6.	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 $53.1 million, consisting of (i) a revolving credit facility (the “Revolver”) in an aggregate principal amount not to exceed $40 million and; (ii) a $13.1 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, April 25, 2018 and October 7, 2020, and Exhibit 10.2 to the Form

8-K/A

filed with the SEC on January 4, 2022. Additionally, the facility includes an accordion feature for additional borrowing of up to $20 million upon satisfaction of certain conditions.

The Revolver expires in December 2026 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 were required to be repaid in consecutive quarterly installments of $1.1 million through and including the maturity date of October 1, 2024. In August 2022, the Company prepaid $7.6 million of the outstanding term loan with excess cash balances. The final term loan payment was made on January 3, 2023 taking the outstanding balance to zero.

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) the Bloomberg Short-Term Bank Yield Index (“BSBY”), 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 BSBY 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 December 31, 2022, 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, October 1, 2020 and December 29, 2021 amendments to the Credit Agreement, the Company paid a commitment fee and incurred deferred financing costs totaling $975,000, which were capitalized and are being amortized as interest expense over the life of the facility. Deferred financing costs of $293,000 and $366,000 (net of amortization) as of December 31, 2022 and December 31, 2021, respectively, are presented as long-term assets in the Company’s Consolidated Balance Sheets.

As of December 31, 2022 and 2021, the Company’s outstanding borrowings under the Revolver totaled $

million and $

million, respectively; and unused borrowing capacity available was approximately $31.8 million and $32.4 million, respectively. The Company’s outstanding borrowings under the term loan were $1.1 million and $13.1 million at December 31, 2022 and 2021, respectively.

Leases

12 Months Ended

Dec. 31, 2022

Leases [Abstract]

Leases

The Company rents certain office facilities and equipment under noncancelable operating leases. As of December 31, 2022, approximately 96,000 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 five years. Several leases have an option to renew, at our sole discretion, for an additional term. Our present lease terms range from one year to 4.3 years with a weighted average remaining term of 3.3 years. Leases with an initial term of twelve months or less are not recorded on the balance sheet.

Leases Right-of-use (“ROU”)

assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. Since most of the Company’s leases do not have an implicit borrowing rate, we use our incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. Our leases may include options allowing us in our sole discretion to extend or terminate the lease, and when it is reasonably certain that we will exercise those options, we will include those periods in our lease term. Variable costs, such as payments for insurance and tax payments, are expensed when the obligation for those payments is incurred.

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


	December 31, 2022		December 31, 2021

	(in thousands)
Assets:
Long-term operating lease right-of-use assets	$	3,886	$	4,894

Liabilities:
Short-term operating lease liability	$	1,504	$	1,479
Long-term operating lease liability		2,294		3,706

Total Liabilities	$	3,798	$	5,185

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


	Amount as of December 31, 2022
	(in thousands)
2023	$	1,618
2024		943
2025		676
2026		660
2027		156
Thereafter		0

Total	$	4,053
Less: Imputed interest		(255	)

Present value of operating lease liabilities	$	3,798

The weighted average discount rate used to calculate the present value of future lease payments was 3.9%.

We recognize rent expense for these leases on a straight-line basis over the lease term. Rental expense for the years ended December 31, 2022, 2021 and 2020 totaled $1.7 million, $1.8 million and $1.6 million, respectively.

Total cash paid for lease liabilities for the years ended December 31, 2022, 2021 and 2020 totaled $1.7 million, $1.5 million and $1.7 million, respectively.

New leases entered into during the years ended December 31, 2022, 2021 and 2020 totaled $0.5 million, $3.1 million and $0.2 million, respectively. New leases are considered

non-cash

transactions.

Long-Term Payroll Tax Liability

12 Months Ended

Dec. 31, 2022

Payroll Tax Liability [Abstract]

Long-Term Payroll Tax Liability

8.	Long-Term Payroll Tax Liability

As allowed under the Coronavirus Aid, Relief and Economic Security (CARES) Act, the Company elected to defer payment of $4.6 million of the employer’s share of social security tax. The Company paid $2.3 million of the deferred amount in December 2022 and $2.3 million in December 2021. As of December 31, 2022 and 2021, the balance, reflected as part of current liabilities under the caption accrued payroll and related costs, is $0 and $2.3 million, respectively.

Commitments and Contingencies

12 Months Ended

Dec. 31, 2022

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

9.	Commitment and Contingencies

In December 2022, the Company received a demand letter from the attorney of a former employee who resigned from his employment with the Company in November 2022. Among other allegations in the letter, this former employee has asserted various employment-related claims against the Company, including a claim of wrongful termination. No lawsuit has been filed to date, and the parties currently plan to proceed to mediation in an attempt to reach a resolution. Due in part to the preliminary nature of this matter, the Company cannot reasonably estimate a possible loss, or range of loss, in connection with this matter. The Company disputes this former employee’s allegations, and management does not believe that the ultimate outcome of this matter is likely to have a material adverse effect on the Company’s financial position or cash flows, although the resolution of this matter in any fiscal period may have a material adverse effect on the Company’s results of operations for that period.

In the ordinary course of business, the Company is involved in a number of lawsuits and administrative proceedings. While uncertainties are inherent in the final outcome of these matters, 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

12 Months Ended

Dec. 31, 2022

Retirement Benefits [Abstract]

Employee Benefit Plan

10.	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

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-years ended December 31, 2022.

- Definition

The entire disclosure for retirement benefits.

+ References

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+ Details

Stock-Based Compensation

12 Months Ended

Dec. 31, 2022

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

Stock-Based Compensation

11.	Stock-Based Compensation

Effective October 1, 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, executive management and key personnel. Grants under the Plan can be made in the form of stock options, stock appreciation rights, performance shares or stock awards. As of December 31, 2022, the Company had 4,234,000

outstanding and/or exercised stock options, 260,000 vested performance shares and 280,000 outstanding and/or released restricted stock units that were issued under the Plan. Thus, as of December 31, 2022, the Company has 126,000 shares available for future grants under the Plan.

The Plan is administered by the Compensation Committee of the Board of Directors. All grants awarded under the Plan are recommended by the Committee to the Board of Directors for approval. The exercise price of stock options is set on the grant date and is not to be less than the fair market value per share of our closing stock price on that date. Grants of stock options and restricted stock awards generally vest over a three to five-year period and options expire after ten years from the grant date. Performance shares vest upon the achievement of the performance criteria and approval by the Compensation Committee of the Board of Directors.

Following is a summary of the Company’s stock option activity for the three years ended December 31, 2022:


	Number of Options			Weighted Average Exercise Price
Outstanding at December 31, 2019		1,721,000		$	5.52
Granted		800,000			15.49
Exercised		(305,000	)		4.36
Cancelled / forfeited		(207,000	)		8.04

Outstanding at December 31, 2020		2,009,000			9.40
Granted		501,000			17.58
Exercised		(31,000	)		7.34
Cancelled / forfeited		(438,000	)		13.04

Outstanding at December 31, 2021		2,041,000			10.66
Granted		1,200,000			15.76
Exercised		(113,000	)		11.73
Cancelled / forfeited		(802,000	)		15.85

Outstanding at December 31, 2022		2,326,000		$	11.38

As of December 31, 2022, the Company’s outstanding “in the money” stock options using the

year-end

share price of $11.01 had an aggregate intrinsic value of $5.1 million. As of December 31, 2022, the intrinsic value of vested stock options totaled $4.1 million. The total intrinsic value of options exercised during 2022, 2021 and 2020 totaled $777,000, $355,000 and $4.3 million, respectively. The measurement date fair value of stock options vested during 2022, 2021 and 2020 totaled $653,000, $2.1 million and $655,000, respectively.

The table below summarizes information regarding the Company’s outstanding and exercisable stock options as of December 31, 2022:


Range of Exercise Prices:	Options Outstanding		Weighted Average Remaining Contractual Life (in years)		Weighted Average Exercise Price
$0.01 to $4.00		355,000		3.3	$	3.56
$4.01 to $8.00		581,000		5.8		6.83
$8.01 to $12.00		—		—		—
$12.01 to $16.00		1,149,000		8.8		14.81
$16.01 to $20.00		241,000		8.8		17.51

		2,326,000		7.2	$	11.38


Range of Exercise Prices:	Options Exercisable		Weighted Average Remaining Contractual Life (in years)		Weighted Average Exercise Price
$0.01 to $4.00		355,000		3.3	$	3.56
$4.01 to $8.00		349,000		5.8		6.85
$8.01 to $12.00		—		—		—
$12.01 to $16.00		179,000		7.2		15.49
$16.01 to $20.00		68,000		8.7		17.52

		951,000		5.3	$	8.01

Stock options of 1.2 million units were issued during the year ended December 31, 2022, of which 900,000 vest over a four-year period and 300,000 vest over a three-year period. Stock options of 501,000 units were issued during the year ended December 31, 2021, of which 491,000 vest over a four-year period and 10,000 vest over a

one-year

period. Stock options of 800,000 units were issued during the year ended December 31, 2020, of which 750,000 vest over a four-year period and 50,000 vest over a

one-year

period. The Company used the following average assumptions with respect to the Black-Scholes option pricing model for Mastech Digital stock options issued during 2022, 2021 and 2020.


	Years Ended December 31,
	2022			2021			2020
Stock option grants:
Weighted-average risk-free interest rate		2.7	%		0.6	%		1.4	%
Weighted-average dividend yield		0.0	%		0.0	%		0.0	%
Expected volatility		66.1	%		68.3	%		52.7	%
Expected term (in years)		3.6			3.8			3.9
Weighted-average fair value	$	7.83		$	8.85		$	6.36

Risk-free interest rate

— The risk-free rate for stock options granted during the period was determined by using a U.S. Treasury rate for the period that coincided with the expected term of the options.

Expected dividend yield

— The Company did not contemplate a recurring dividend program. Accordingly, the dividend yield assumption used was 0.0%.

Expected volatility

— Expected volatility was determined based on the historical volatility of Mastech Digital’s common stock.

Expected term

— Mastech Digital’s expected term was based on the exercise history of our employees and the vesting term of our stock options.

Following is a summary of Mastech’s restricted stock activity for the three years ended December 31, 2022:


	Years Ended December 31,
	2022			2021			2020
Beginning outstanding balance		25,059			30,843			33,285
Awarded		13,979			11,955			11,475
Released		(21,234	)		(17,739	)		(13,917	)
Forfeited		—			—			—

Ending outstanding balance		17,804			25,059			30,843

The aggregate intrinsic value of restricted stock units outstanding at December 31, 2022 was $196,000. The total intrinsic value of restricted shares released during 2022 totaled $366,000.

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 had 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.

During the year ended December 31, 2022 and December 31, 2021, the Company issued 23,789 and 22,687 shares under the Stock Purchase Plan at an average share of $11.53 and $12.84, respectively. At December 31, 2022, there were 492,565 shares available for purchases under the Plan.

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 the fair value of 85% 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.

Stock-based compensation expense of $2.2 million, $2.2 million and $2.0 million was recognized in the Consolidated Statements of Operations for the years ended December 31, 2022, 2021, and 2020, respectively. The Company has recognized related tax benefits associated with its stock-based compensation arrangements for the years ended December 31, 2022, 2021, and 2020 of $663,000, $622,000, and $590,000, respectively. As of December 31, 2022, the total remaining unrecognized compensation expense related to

non-vested

stock options totaled $7.4 million which will be amortized over the weighted-average remaining requisite service period of

2.0

years. The total remaining unrecognized compensation expense related to restricted stock units amounted to $24,000 which will be amortized over the weighted-average remaining requisite service period of 0.1 years.

Income Taxes

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Income Taxes

12.	Income Taxes

The components of income before income taxes as shown in the accompanying Consolidated Statement of Operations, consisted of the following for the years ended December 31, 2022, 2021 and 2020:


	Years Ended December 31,
	2022			2021			2020
	(Amounts in thousands)
Income before income taxes:
Domestic	$	13,892		$	17,117		$	11,476
Foreign		(1,401	)		(231	)		1,157

Income before income taxes	$	12,491		$	16,886		$	12,633

The Company has foreign subsidiaries which generate revenues from foreign clients. Additionally, the Company has foreign subsidiaries which provide services to its U.S. operations. 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 Consolidated Statement of Operations, consisted of the following for the years ended December 31, 2022, 2021 and 2020:


	Years Ended December 31,
	2022			2021			2020
	(Amounts in thousands)
Current provision:
Federal	$	2,293		$	2,657		$	3,044
State		653			713			752
Foreign		178			234			797

Total current provision		3,124			3,604			4,593

Deferred provision (benefit):
Federal		678			873			(1,340	)
State		162			233			(327	)
Foreign		(433	)		(177	)		(326	)

Total deferred provision (benefit)		407			929			(1,993	)

Change in valuation allowance		248			132			172

Total provision for income taxes	$	3,779		$	4,665		$	2,772

The reconciliation of income taxes computed using our statutory U.S. income tax rate and the provision for income taxes for the years ended December 31, 2022, 2021 and 2020 were as follows:


	Years Ended December 31,
(Amounts in thousands)	2022				2021					2020
Income taxes computed at the federal statutory rate	$	2,623	21.0	%	$	3,546		21.0	%	$	2,653		21.0	%
State income taxes, net of federal tax benefit		804	6.4			962		5.7			602		4.7
Excess tax benefits from stock options/restricted shares		56	0.5			(82	)	(0.5	)		(920	)	(7.3	)
Charge for global intangible low-taxed income (“GILTI”)		—	—			—		—			(20	)	(0.2	)
Difference in tax rate on foreign earnings/other		48	0.4			107		0.6			285		2.3
Change in valuation allowance		248	2.0			132		0.8			172		1.4

	$	3,779	30.3	%	$	4,665		27.6	%	$	2,772		21.9	%

The components of the deferred tax assets and liabilities were as follows:


	At December 31,
	2022			2021
	(Amounts in thousands)
Deferred tax assets:
Allowance for doubtful accounts	$	126		$	112
Accrued vacation and bonuses		342			419
Stock-based compensation expense		1,692			1,274
COVID-19 payroll tax deferment		—			628
Acquisition-related transaction costs		509			540
Net operating losses		559			311

Total deferred tax assets		3,228			3,284

Deferred tax liabilities:
Prepaid expenses		441			233
Depreciation, intangibles and contingent consideration		3,148			3,005

Total deferred tax liabilities		3,589			3,238
Valuation allowance		(559	)		(311	)

Net deferred tax asset (liability)	$	(920	)	$	(265	)

A reconciliation of the beginning and ending amounts of unrecognized tax benefits related to uncertain tax positions, including interest and penalties, for the three years ended December 31, 2022 is as follows:


	Years Ended December 31,
(Amounts in thousands)	2022		2021		2020
Unrecognized tax benefits, beginning balance	$	—	$	—	$	20
Additions related to current period		—		—		—
Additions related to prior periods		—		—		—
Reductions related to prior periods		—		—		(20	)

Unrecognized tax benefits, ending balance	$	—	$	—	$	—

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 December 31, 2022, our valuation allowance was comprised of balances within locations of Singapore, Ireland and the United Kingdom. At December 31, 2021, our valuation allowance was comprised of balances within locations of Singapore and the United Kingdom. The valuation allowance balances at these locations totaled $

559

,000, $

311

,000 and $179,000 as of December 31, 2022, 2021 and 2020, respectively, and reflect net operating losses which may not be realizable in the future.

The IRS’s audit of the Company’s 2018 tax return was completed in the third quarter of 2021 with no adjustments to our original filing. The Company’s Canadian subsidiary for years 2018 and 2019 are currently under audit.

- 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

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Derivative Instruments and Hedging Activities

12 Months Ended

Dec. 31, 2022

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivative Instruments and Hedging Activities

13.	Derivative Instruments and Hedging Activities

Interest Rate Risk Management

Concurrent with the Company’s July 13, 2017 borrowings under its 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. The swap contracts, which matured on April 1, 2021, were designated as cash flow hedging instruments and qualified as effective hedges at inception under ASC Topic 815, “Derivatives and Hedging”. These contracts were recognized on the balance sheet at fair value. The effective portion of the changes in fair value on these instruments was recorded in other comprehensive income (loss) and was reclassified into the Consolidated Statements of Operations as interest expense in the same period in which the underlying hedge transaction affected earnings. Because the interest-rate swap contracts matured, they had no value as of December 31, 2022 and December 31, 2021, therefore there is no balance reflected in the Consolidated Balance Sheets for these periods.

The effect of derivative instruments on the Consolidated Statements of Operations and Comprehensive Income (“OCI”) for the year ended December 31, 2022 (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	Amount of Gain / (Loss) reclassified from Accumulated OCI to Income	Location of Gain / (Loss) reclassified in Income on Derivatives	Amount of Gain /(Loss) recognized in Income on Derivatives
	(Effective Portion)	(Effective Portion)	(Effective Portion)	(Ineffective Portion/Amounts excluded from effectiveness testing)
Interest-Rate Swap Contracts	$0	Interest Expense	$0	Interest Expense	$—

The effect of derivative instruments on the Consolidated Statements of Operations and Comprehensive Income (“OCI”) for the year ended December 31, 2021 (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	Amount of Gain / (Loss) reclassified from Accumulated OCI to Income	Location of Gain / (Loss) reclassified in Income on Derivatives	Amount of Gain /(Loss) recognized in Income on Derivatives
	(Effective Portion)	(Effective Portion)	(Effective Portion)	(Ineffective Portion/ Amounts excluded from effectiveness testing)
Interest-Rate Swap Contracts	$35	Interest Expense	$34	Interest Expense	$—

Shareholders' Equity

12 Months Ended

Dec. 31, 2022

Equity [Abstract]

Shareholders' Equity

14.	Shareholders’ Equity

On February 8, 2023, the Company announced that the Board of Directors authorized a share repurchase program of up to 500,000 shares of the Company’s common stock over a

two-year

At December 31, 2022 and 2021, the Company held 1.6 million shares in its treasury at a cost of approximately $4.2 million.

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

+ References

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+ Details

Earnings per Share

12 Months Ended

Dec. 31, 2022

Earnings Per Share [Abstract]

Earnings per Share

15.	Earnings per Share

The computation of basic earnings per share (“EPS”) is based on the Company’s net income divided by the weighted average number of common shares outstanding. Diluted earnings per share reflects the potential dilution that could occur if outstanding stock options and restricted share units were exercised / released. The dilutive effect of stock options and restricted share units were calculated using the treasury stock method.

For the years ended December 31, 2022, 2021 and 2020, there were 506,000, 276,000 and 0 anti-dilutive stock options that were excluded from the computation of diluted earnings per share, respectively.

The following table sets forth the denominators of the basic and diluted EPS computations:


	Years Ended December 31,
(Amounts in thousands, except per share data)	2022		2021		2020
Weighted-average shares outstanding:
Basic		11,588		11,436		11,292
Stock options and restricted share units		489		571		658

Diluted		12,077		12,007		11,950

The following table sets forth the computation of basic EPS utilizing net income and the Company’s weighted-average common stock outstanding:


	Years Ended December 31,
(Amounts in thousands, except per share data)	2022		2021		2020
Net income	$	8,712	$	12,221	$	9,861
Basic weighted-average shares outstanding		11,588		11,436		11,292

Basic EPS	$	.75	$	1.07	$	.87

The following table sets forth the computation of diluted EPS utilizing net income and the Company’s weighted-average common stock outstanding plus the weighted-average of stock options, restricted shares and performance shares:


	Years Ended December 31,
(Amounts in thousands, except per share data)	2022		2021		2020
Net income	$	8,712	$	12,221	$	9,861
Diluted weighted-average shares outstanding		12,077		12,007		11,950

Diluted EPS	$	.72	$	1.02	$	.83

Other Comprehensive Income (Loss)

12 Months Ended

Dec. 31, 2022

Text Block [Abstract]

Other comprehensive income (loss)

16.	Other Comprehensive Income (Loss)

The changes in accumulated other comprehensive income (loss) for the years ended December 31, 2022, 2021 and 2020 were as follows:


	Foreign Currency Translation Adjustments			Derivative Financial Instruments Designated as Cash Flow Hedges			Total
(in thousands)
Balance at December 31, 2019	$	(326	)	$	(32	)	$	(358	)
(Loss) arising during the period		(187	)		(113	)		(300	)
Reclassification to earnings for gains realized		—			121			121
Income tax (expense)		—			(2	)		(2	)

Net other comprehensive income (loss) — year 2020		(187	)		6			(181	)

Balance at December 31, 2020	$	(513	)	$	(26	)	$	(539	)

Gain (Loss) arising during the period		(94	)		1			(93	)
Reclassification to earnings for gains realized		—			34			34
Income tax (expense)		—			(9	)		(9	)

Net other comprehensive income (loss) — year 2021		(94	)		26			(68	)

Balance at December 31, 2021	$	(607	)	$	—		$	(607	)
(Loss) arising during the period		(948	)		—			(948	)

Net other comprehensive income (loss) — year 2022		(948	)		—			(948	)

Balance at December 31, 2022	$	(1,555	)	$	—		$	(1,555	)

Generally, the assets and liabilities of foreign operations are translated into U.S. dollars using the current exchange rate. For those operations, changes in exchange rates generally do not affect cash flows; therefore, resulting translation adjustments are made in shareholders’ equity rather than in net income.

See Note 13 for information regarding hedging activities.

Fair Value Measurements

12 Months Ended

Dec. 31, 2022

Fair Value Disclosures [Abstract]

Fair Value Measurements

17.	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.

In prior periods, the company carried interest-rate swap contracts and contingent consideration liabilities at fair value measured on a recurring basis. At December 31, 2022 and December 31, 2021, the Company did not have any balances in the financial statements related to these items as the swap matured on April 1, 2021 and the contingent consideration was revalued to zero as of December 31, 2021.

In 2020, the Company incurred a $2.9 million contingent consideration liability related to the AmberLeaf acquisition. In 2021, the Company revalued the contingent consideration liability related to the AmberLeaf acquisition after determining that relevant conditions for payment of such liability were not satisfied. The revaluation resulted in a $2.9 million reduction to the contingent consideration liability in 2021, which is reflected in selling and administrative expenses in the Company’s Consolidated Statements of Operations, in Item 8 herein.

The following table provides information regarding changes in the Company’s Level 3 fair values for the contingent consideration liability for the three years ended December 31, 2022:


	Years Ended December 31,
	2022		2021			2020
	(Amounts in thousands)
Beginning balance	$	—	$	2,882		$	—
Contingent consideration incurred		—		—			2,882
Payments made		—		—			—
Revaluation		—		(2,882	)		—

Ending balance	$	—	$	—		$	2,882

The carrying value of cash and cash equivalents, net accounts receivables and accounts payable and accrued expenses approximates fair value because of their short-term nature. The Company’s outstanding debt was repaid on January 3, 2023 and therefore, its carrying value also approximates fair value.

- 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

Business Segments and Geographic Information

12 Months Ended

Dec. 31, 2022

Segment Reporting [Abstract]

Business Segments and Geographic Information

18.	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, and London, 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 expands 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 learning services on a fixed price basis.

Below are the operating results of our reporting segments:


	Years Ended December 31,
	2022			2021			2020
	(Amounts in thousands)
Revenues:
Data and Analytics Services	$	40,594		$	38,339		$	30,226
IT Staffing Services		201,644			183,673			163,875

Total revenues	$	242,238		$	222,012		$	194,101

Gross Margin %:
Data and Analytics Services		41.5	%		48.4	%		50.5	%
IT Staffing Services		23.0	%		22.3	%		22.1	%

Total gross margin %		26.1	%		26.8	%		26.6	%
Segment operating income:
Data and Analytics Services	$	3,329		$	5,310		$	5,455
IT Staffing Services		13,297			12,728			11,388

Subtotal		16,626			18,038			16,843
Amortization of acquired intangible assets		(2,987	)		(3,170	)		(2,790	)
Reserve for cyber-security breach		(450	)		—			—
Severance expense		(990	)		—			—
Revaluation of contingent consideration liability		—			2,882			—
Acquisition transaction expenses		—			(140	)		(650	)
Interest expense, FX gains/losses and other, net		292			(724	)		(770	)

Income before income taxes	$	12,491		$	16,886		$	12,633

Below is a reconciliation of total assets, depreciation and amortization and capital expenditures by segment:


	Total Assets						Depreciation & Amortization						Capital Expenditures
Amounts in thousands	2022		2021		2020		2022		2021		2020		2022		2021		2020
Data and Analytics Services	$	54,544	$	56,634	$	55,792	$	2,860	$	2,662	$	2,245	$	756	$	1,692	$	193
IT Staffing Services		54,335		57,434		46,254		1,335		1,317		1,344		79		203		105

Total	$	108,879	$	114,068	$	102,046	$	4,195	$	3,979	$	3,589	$	835	$	1,895	$	298

Below is geographic information related to our revenues from external customers and fixed assets, net (equipment, enterprise software and leasehold improvements):


	Revenues						Equipment, Enterprise Software and Leasehold Improvements, net
Amounts in thousands	2022		2021		2020		2022		2021		2020
United States	$	236,187	$	214,379	$	189,890	$	1,353	$	2,221	$	1,613
Canada		4,215		4,543		3,603		429		2		7
India and Other		1,836		3,090		608		883		815		351

Total	$	242,238	$	222,012	$	194,101	$	2,665	$	3,038	$	1,971

- 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

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8924-108599

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8981-108599

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 21
-Subparagraph (a)
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
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-Paragraph 40
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9031-108599

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (f)
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-Paragraph 32
-Subparagraph (e)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9038-108599

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (d)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599

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-Publisher FASB
-Name Accounting Standards Codification
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-Paragraph 22
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599

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-Name Accounting Standards Codification
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-URI https://asc.fasb.org/topic&trid=2134510

+ Details

Related-Party Transactions

12 Months Ended

Dec. 31, 2022

Related-Party Transactions

19.	Related-Par ty Transactions

During the third quarter of 2021 and 2022, we purchased cybersecurity software licenses from CrowdStrike, Inc. for $98,000 each ye

ar. In 2022, we entered into a three-year IT security training program with KnowBe4, Inc. for $14,000 per year. One of our Board members is a Board member of CrowdStrike Inc and KnowBe4, Inc. The purchases were completed as arm’s length transactions.

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2022

Accounting Policies [Abstract]

Basis of Presentation

References in this Annual Report on Form

10-K

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.

on-site

The

COVID-19

pandemic had a material impact on activity levels in both of our business segments in 2020. This impact was reduced in 2021 as a result of the global

roll-out

of vaccination programs and signs of improving economic conditions.

COVID-19

related concerns have been less impactful on our business in 2022. Still, the proliferation of

COVID-19

variants have caused some uncertainty and could continue to disrupt global markets in 2023 and beyond.

Accounting Principles

The Company’s Consolidated Financial Statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”).

Principles of Consolidation

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

Use of Estimates

Reclassifications

non-current

asset in the Consolidated Balance Sheet, as the Company had no long-term debt. Prior years were reclassed to conform to the 2022 presentation.

Cash and Cash Equivalents

Accounts Receivable and Unbilled Receivables

Unbilled receivables represent amounts recognized as revenues based on services performed and, in accordance with the terms of the client contract, will be invoiced in a subsequent period.

See Note 2 “Revenue from Contracts with Customers” for further details.

Allowance for Uncollectible Accounts

Equipment, Enterprise Software and Leasehold Improvements

The estimated useful lives of depreciable assets are primarily as follows:


Laptop Computers			18 months
Equipment			3-5 years
Enterprise Software			3-5 years

internal-use

software, and payroll and payroll-related costs for employees who are directly associated with and devote time to the

internal-use

go-live

implementation dates.

Depreciation and amortization expense related to fixed assets totaled $1,208,000, $809,000 and $799,000 for the years ended December 31, 2022, 2021 and 2020, respectively.

Goodwill and Intangible Assets

not-to-compete,

We review goodwill and intangible assets for impairment annually as of October 1

Business Combinations

The Company accounts for acquisitions in accordance with guidance found in ASC 805,

Business Combinations

(1) in-process

re-measurements

to verify that the consideration paid, assets acquired and liabilities assumed have all been properly valued.

The AmberLeaf financial results are included in the Company’s Consolidated Financial Statements from the date of the acquisition of October 1, 2020.

Leases

Right-of-use

Income Taxes

The Tax Cuts and Jobs Act of 2017 (“TCJA”) created a new requirement that certain income earned by foreign subsidiaries, known as global intangible

low-tax

The Company accounts for uncertain tax positions in accordance with ASC Topic

740-10,

“

Accounting for Uncertainty in Income Taxes

Deferred Financing Costs

non-current

asset in the Consolidated Balance Sheets.

Contingent Consideration Liability

re-measured

Segment Reporting

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

Revenue Recognition

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

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.

Stock-Based Compensation

The Company accounts for stock-based compensation expense in accordance with ASC Topic 718 “

Share-based Payments

Treasury Stock

On February 8, 2023, the Company announced that the Board of Directors authorized a share repurchase program of up to 500,000 shares of the Company’s common stock over a

two-year

not

purchase any shares to satisfy such employee tax obligations.

At December 31, 2022 and 2021, the Company held 1.6 million shares in its treasury at a cost of approximately $4.2 million.

Comprehensive Income

Derivative Instruments and Hedging Activities - Interest Rate Swap Contracts

Derivative Instruments and Hedging Activities — Interest Rate Swap Contracts

At December 31, 2022 and 2021 no derivative instruments were outstanding.

Foreign Currency Translation

ian rupee and the U.S. dollar. Fore

ign exchange gains and losses were not material in 2021 and 2020.

Earnings Per Share

Recently Issued Accounting Standards

Recently Adopted Accounting Pronouncements

In November 2021, the FASB issued ASU

2021-10,

Recent Accounting Pronouncements not yet adopted

In October 2021, the FASB issued ASU

2021-08,

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2022

Accounting Policies [Abstract]

Estimated Useful Lives of Depreciable Assets

The estimated useful lives of depreciable assets are primarily as follows:


Laptop Computers			18 months
Equipment			3-5 years
Enterprise Software			3-5 years

Revenue from Contracts with Customers (Tables)

12 Months Ended

Dec. 31, 2022

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:


	Years Ended December 31,
	2022		2021		2020
	(Amounts in thousands)
Data and Analytics Services Segment
Time-and-material Contracts	$	26,911	$	25,224	$	18,541
Fixed-price Contracts		13,683		13,115		11,685

Subtotal Data and Analytics Services	$	40,594	$	38,339	$	30,226

IT Staffing Services Segment
Time-and-material Contracts	$	201,644	$	183,673	$	163,875
Fixed-price Contracts		—		—		—

Subtotal IT Staffing Services	$	201,644	$	183,673	$	163,875

Total Revenues	$	242,238	$	222,012	$	194,101

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:


	Years Ended December 31,
	2022		2021		2020
	(Amounts in thousands)
United States	$	236,187	$	214,379	$	189,890
Canada		4,215		4,543		3,603
India and Other		1,836		3,090		608

Total	$	242,238	$	222,012	$	194,101

Summary Of Net Accounts Receivable From Customers, Contract Assets And Contract Liabilities

The following table presents the Company’s net accounts receivable from customers, contract assets and contract liabilities:


	December 31,
	2022		2021
	(Amounts in thousands)
Receivables from contracts, beginning of year	$	34,153	$	22,036
Receivables from contracts, end of year	$	33,603	$	34,153

Contract assets, beginning of year	$	9,240	$	10,098
Contract assets, end of year	$	8,719	$	9,240

Contract liabilities, beginning of year	$	544	$	478
Contract liabilities, end of year	$	207	$	544

Business Combinations (Tables)

12 Months Ended

Dec. 31, 2022

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 from January 1, 2020 for all periods presented:


	Years Ended December 31,
	2022		2021		2020
	(Amounts in thousands, except per share data)
Revenue	$	242,338	$	222,012	$	202,842
Net income	$	8,712	$	12,221	$	10,594
Earnings per share — diluted	$	.72	$	1.02	$	.89

Goodwill and Other Intangible Assets, net (Tables)

12 Months Ended

Dec. 31, 2022

Goodwill and Intangible Assets Disclosure [Abstract]

Reconciliation of Goodwill

A reconciliation of the beginning and ending amounts of goodwill by operating segment for the three years ended December 31, 2022 is as follows:


	Years Ended December 31,
	2022		2021		2020
	(Amounts in thousands)
IT Staffing Services:
Beginning balance	$	8,427	$	8,427	$	8,427
Goodwill recorded		—		—		—
Impairment		—		—		—

Ending balance	$	8,427	$	8,427	$	8,427


	Years Ended December 31,
	2022		2021		2020
	(Amounts in thousands)
Data and Analytics Services:
Beginning balance	$	24,083	$	24,083	$	17,679
Goodwill recorded		—		—		6,404
Impairment		—		—		—

Ending balance	$	24,083	$	24,083	$	24,083

Components of Identifiable Intangible assets


	As of December 31, 2022
(Amounts in thousands)	Amortization Period (In Years)		Gross Carrying Value		Accumulative Amortization		Net Carrying Value
IT Staffing Services:
Client relationships		12	$	7,999	$	5,027	$	2,972
Covenant-not-to-compete		5		319		319		—
Trade name		3		249		249		—

Data and Analytics Services:
Client relationships		12		19,641		8,140		11,501
Covenant-not-to-compete		5		1,201		959		242
Trade name		5		1,711		1,441		270
Technology		7		1,979		1,191		788

Total Intangible Assets			$	33,099	$	17,326	$	15,773


	As of December 31, 2021
(Amounts in thousands)	Amortization Period (In Years)		Gross Carrying Value		Accumulative Amortization		Net Carrying Value
IT Staffing Services:
Client relationships		12	$	7,999	$	4,361	$	3,638
Covenant-not-to-compete		5		319		319		—
Trade name		3		249		249		—

Data and Analytics Services:
Client relationships		12		19,641		6,503		13,138
Covenant-not-to-compete		5		1,201		788		413
Trade name		5		1,711		1,211		500
Technology		7		1,979		908		1,071

Total Intangible Assets			$	33,099	$	14,339	$	18,760

Schedule of Estimated Amortization Expense

The estimated aggregate amortization expense for intangible assets for the years ending December 31, 2023 through 2027 is as follows:


	Years Ended December 31,
	2023		2024		2025		2026		2027
	(Amounts in thousands)
Amortization expense	$	2,772	$	2,693	$	2,553	$	2,413	$	2,025

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
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-Name Accounting Standards Codification
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Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
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+ Details

Leases (Tables)

12 Months Ended

Dec. 31, 2022

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:


	December 31, 2022		December 31, 2021

	(in thousands)
Assets:
Long-term operating lease right-of-use assets	$	3,886	$	4,894

Liabilities:
Short-term operating lease liability	$	1,504	$	1,479
Long-term operating lease liability		2,294		3,706

Total Liabilities	$	3,798	$	5,185

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 December 31, 2022
	(in thousands)
2023	$	1,618
2024		943
2025		676
2026		660
2027		156
Thereafter		0

Total	$	4,053
Less: Imputed interest		(255	)

Present value of operating lease liabilities	$	3,798

Stock-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2022

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

Summary of Company's Stock Option Activity

Following is a summary of the Company’s stock option activity for the three years ended December 31, 2022:


	Number of Options			Weighted Average Exercise Price
Outstanding at December 31, 2019		1,721,000		$	5.52
Granted		800,000			15.49
Exercised		(305,000	)		4.36
Cancelled / forfeited		(207,000	)		8.04

Outstanding at December 31, 2020		2,009,000			9.40
Granted		501,000			17.58
Exercised		(31,000	)		7.34
Cancelled / forfeited		(438,000	)		13.04

Outstanding at December 31, 2021		2,041,000			10.66
Granted		1,200,000			15.76
Exercised		(113,000	)		11.73
Cancelled / forfeited		(802,000	)		15.85

Outstanding at December 31, 2022		2,326,000		$	11.38

Summary of Information Regarding the Company's Outstanding and Exercisable Stock Options

The table below summarizes information regarding the Company’s outstanding and exercisable stock options as of December 31, 2022:


Range of Exercise Prices:	Options Outstanding		Weighted Average Remaining Contractual Life (in years)		Weighted Average Exercise Price
$0.01 to $4.00		355,000		3.3	$	3.56
$4.01 to $8.00		581,000		5.8		6.83
$8.01 to $12.00		—		—		—
$12.01 to $16.00		1,149,000		8.8		14.81
$16.01 to $20.00		241,000		8.8		17.51

		2,326,000		7.2	$	11.38


Range of Exercise Prices:	Options Exercisable		Weighted Average Remaining Contractual Life (in years)		Weighted Average Exercise Price
$0.01 to $4.00		355,000		3.3	$	3.56
$4.01 to $8.00		349,000		5.8		6.85
$8.01 to $12.00		—		—		—
$12.01 to $16.00		179,000		7.2		15.49
$16.01 to $20.00		68,000		8.7		17.52

		951,000		5.3	$	8.01

Summary of Assumptions with Respect to the Black-Scholes Option Pricing Model


	Years Ended December 31,
	2022			2021			2020
Stock option grants:
Weighted-average risk-free interest rate		2.7	%		0.6	%		1.4	%
Weighted-average dividend yield		0.0	%		0.0	%		0.0	%
Expected volatility		66.1	%		68.3	%		52.7	%
Expected term (in years)		3.6			3.8			3.9
Weighted-average fair value	$	7.83		$	8.85		$	6.36

Summary of Mastech's Restricted Stock Unit Activity

Following is a summary of Mastech’s restricted stock activity for the three years ended December 31, 2022:


	Years Ended December 31,
	2022			2021			2020
Beginning outstanding balance		25,059			30,843			33,285
Awarded		13,979			11,955			11,475
Released		(21,234	)		(17,739	)		(13,917	)
Forfeited		—			—			—

Ending outstanding balance		17,804			25,059			30,843

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Components of Income Before Income Taxes

The components of income before income taxes as shown in the accompanying Consolidated Statement of Operations, consisted of the following for the years ended December 31, 2022, 2021 and 2020:


	Years Ended December 31,
	2022			2021			2020
	(Amounts in thousands)
Income before income taxes:
Domestic	$	13,892		$	17,117		$	11,476
Foreign		(1,401	)		(231	)		1,157

Income before income taxes	$	12,491		$	16,886		$	12,633

Provision for Income Taxes

The provision for income taxes, as shown in the accompanying Consolidated Statement of Operations, consisted of the following for the years ended December 31, 2022, 2021 and 2020:


	Years Ended December 31,
	2022			2021			2020
	(Amounts in thousands)
Current provision:
Federal	$	2,293		$	2,657		$	3,044
State		653			713			752
Foreign		178			234			797

Total current provision		3,124			3,604			4,593

Deferred provision (benefit):
Federal		678			873			(1,340	)
State		162			233			(327	)
Foreign		(433	)		(177	)		(326	)

Total deferred provision (benefit)		407			929			(1,993	)

Change in valuation allowance		248			132			172

Total provision for income taxes	$	3,779		$	4,665		$	2,772

Reconciliation of Income Taxes

The reconciliation of income taxes computed using our statutory U.S. income tax rate and the provision for income taxes for the years ended December 31, 2022, 2021 and 2020 were as follows:


	Years Ended December 31,
(Amounts in thousands)	2022				2021					2020
Income taxes computed at the federal statutory rate	$	2,623	21.0	%	$	3,546		21.0	%	$	2,653		21.0	%
State income taxes, net of federal tax benefit		804	6.4			962		5.7			602		4.7
Excess tax benefits from stock options/restricted shares		56	0.5			(82	)	(0.5	)		(920	)	(7.3	)
Charge for global intangible low-taxed income (“GILTI”)		—	—			—		—			(20	)	(0.2	)
Difference in tax rate on foreign earnings/other		48	0.4			107		0.6			285		2.3
Change in valuation allowance		248	2.0			132		0.8			172		1.4

	$	3,779	30.3	%	$	4,665		27.6	%	$	2,772		21.9	%

Components of Deferred Tax Assets and Liabilities

The components of the deferred tax assets and liabilities were as follows:


	At December 31,
	2022			2021
	(Amounts in thousands)
Deferred tax assets:
Allowance for doubtful accounts	$	126		$	112
Accrued vacation and bonuses		342			419
Stock-based compensation expense		1,692			1,274
COVID-19 payroll tax deferment		—			628
Acquisition-related transaction costs		509			540
Net operating losses		559			311

Total deferred tax assets		3,228			3,284

Deferred tax liabilities:
Prepaid expenses		441			233
Depreciation, intangibles and contingent consideration		3,148			3,005

Total deferred tax liabilities		3,589			3,238
Valuation allowance		(559	)		(311	)

Net deferred tax asset (liability)	$	(920	)	$	(265	)

Unrecognized Tax Benefits Related to Uncertain Tax Positions


	Years Ended December 31,
(Amounts in thousands)	2022		2021		2020
Unrecognized tax benefits, beginning balance	$	—	$	—	$	20
Additions related to current period		—		—		—
Additions related to prior periods		—		—		—
Reductions related to prior periods		—		—		(20	)

Unrecognized tax benefits, ending balance	$	—	$	—	$	—

Derivative Instruments and Hedging Activities (Tables)

12 Months Ended

Dec. 31, 2022

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 Consolidated Statements of Operations and Comprehensive Income (“OCI”) for the year ended December 31, 2022 (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	Amount of Gain / (Loss) reclassified from Accumulated OCI to Income	Location of Gain / (Loss) reclassified in Income on Derivatives	Amount of Gain /(Loss) recognized in Income on Derivatives
	(Effective Portion)	(Effective Portion)	(Effective Portion)	(Ineffective Portion/Amounts excluded from effectiveness testing)
Interest-Rate Swap Contracts	$0	Interest Expense	$0	Interest Expense	$—

The effect of derivative instruments on the Consolidated Statements of Operations and Comprehensive Income (“OCI”) for the year ended December 31, 2021 (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	Amount of Gain / (Loss) reclassified from Accumulated OCI to Income	Location of Gain / (Loss) reclassified in Income on Derivatives	Amount of Gain /(Loss) recognized in Income on Derivatives
	(Effective Portion)	(Effective Portion)	(Effective Portion)	(Ineffective Portion/ Amounts excluded from effectiveness testing)
Interest-Rate Swap Contracts	$35	Interest Expense	$34	Interest Expense	$—

Earnings per Share (Tables)

12 Months Ended

Dec. 31, 2022

Earnings Per Share [Abstract]

Schedule of Denominators of Basic and Diluted EPS Computations

The following table sets forth the denominators of the basic and diluted EPS computations:


	Years Ended December 31,
(Amounts in thousands, except per share data)	2022		2021		2020
Weighted-average shares outstanding:
Basic		11,588		11,436		11,292
Stock options and restricted share units		489		571		658

Diluted		12,077		12,007		11,950

Computation of Basic EPS

The following table sets forth the computation of basic EPS utilizing net income and the Company’s weighted-average common stock outstanding:


	Years Ended December 31,
(Amounts in thousands, except per share data)	2022		2021		2020
Net income	$	8,712	$	12,221	$	9,861
Basic weighted-average shares outstanding		11,588		11,436		11,292

Basic EPS	$	.75	$	1.07	$	.87

Computation of Diluted EPS


	Years Ended December 31,
(Amounts in thousands, except per share data)	2022		2021		2020
Net income	$	8,712	$	12,221	$	9,861
Diluted weighted-average shares outstanding		12,077		12,007		11,950

Diluted EPS	$	.72	$	1.02	$	.83

Other Comprehensive Income (Loss) (Tables)

12 Months Ended

Dec. 31, 2022

Text Block [Abstract]

Summary of accumulated other comprehensive income (loss)

The changes in accumulated other comprehensive income (loss) for the years ended December 31, 2022, 2021 and 2020 were as follows:


	Foreign Currency Translation Adjustments			Derivative Financial Instruments Designated as Cash Flow Hedges			Total
(in thousands)
Balance at December 31, 2019	$	(326	)	$	(32	)	$	(358	)
(Loss) arising during the period		(187	)		(113	)		(300	)
Reclassification to earnings for gains realized		—			121			121
Income tax (expense)		—			(2	)		(2	)

Net other comprehensive income (loss) — year 2020		(187	)		6			(181	)

Balance at December 31, 2020	$	(513	)	$	(26	)	$	(539	)

Gain (Loss) arising during the period		(94	)		1			(93	)
Reclassification to earnings for gains realized		—			34			34
Income tax (expense)		—			(9	)		(9	)

Net other comprehensive income (loss) — year 2021		(94	)		26			(68	)

Balance at December 31, 2021	$	(607	)	$	—		$	(607	)
(Loss) arising during the period		(948	)		—			(948	)

Net other comprehensive income (loss) — year 2022		(948	)		—			(948	)

Balance at December 31, 2022	$	(1,555	)	$	—		$	(1,555	)

Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 2022

Fair Value Disclosures [Abstract]

Schedule of Changes in Contingent Consideration Liability

The following table provides information regarding changes in the Company’s Level 3 fair values for the contingent consideration liability for the three years ended December 31, 2022:


	Years Ended December 31,
	2022		2021			2020
	(Amounts in thousands)
Beginning balance	$	—	$	2,882		$	—
Contingent consideration incurred		—		—			2,882
Payments made		—		—			—
Revaluation		—		(2,882	)		—

Ending balance	$	—	$	—		$	2,882

Business Segments and Geographic Information (Tables)

12 Months Ended

Dec. 31, 2022

Segment Reporting [Abstract]

Summary of Operating Segments

Below are the operating results of our reporting segments:


	Years Ended December 31,
	2022			2021			2020
	(Amounts in thousands)
Revenues:
Data and Analytics Services	$	40,594		$	38,339		$	30,226
IT Staffing Services		201,644			183,673			163,875

Total revenues	$	242,238		$	222,012		$	194,101

Gross Margin %:
Data and Analytics Services		41.5	%		48.4	%		50.5	%
IT Staffing Services		23.0	%		22.3	%		22.1	%

Total gross margin %		26.1	%		26.8	%		26.6	%
Segment operating income:
Data and Analytics Services	$	3,329		$	5,310		$	5,455
IT Staffing Services		13,297			12,728			11,388

Subtotal		16,626			18,038			16,843
Amortization of acquired intangible assets		(2,987	)		(3,170	)		(2,790	)
Reserve for cyber-security breach		(450	)		—			—
Severance expense		(990	)		—			—
Revaluation of contingent consideration liability		—			2,882			—
Acquisition transaction expenses		—			(140	)		(650	)
Interest expense, FX gains/losses and other, net		292			(724	)		(770	)

Income before income taxes	$	12,491		$	16,886		$	12,633

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

Below is a reconciliation of total assets, depreciation and amortization and capital expenditures by segment:


	Total Assets						Depreciation & Amortization						Capital Expenditures
Amounts in thousands	2022		2021		2020		2022		2021		2020		2022		2021		2020
Data and Analytics Services	$	54,544	$	56,634	$	55,792	$	2,860	$	2,662	$	2,245	$	756	$	1,692	$	193
IT Staffing Services		54,335		57,434		46,254		1,335		1,317		1,344		79		203		105

Total	$	108,879	$	114,068	$	102,046	$	4,195	$	3,979	$	3,589	$	835	$	1,895	$	298

Summary of Revenue from External Customers and Long-lived Assets

Below is geographic information related to our revenues from external customers and fixed assets, net (equipment, enterprise software and leasehold improvements):


	Revenues						Equipment, Enterprise Software and Leasehold Improvements, net
Amounts in thousands	2022		2021		2020		2022		2021		2020
United States	$	236,187	$	214,379	$	189,890	$	1,353	$	2,221	$	1,613
Canada		4,215		4,543		3,603		429		2		7
India and Other		1,836		3,090		608		883		815		351

Total	$	242,238	$	222,012	$	194,101	$	2,665	$	3,038	$	1,971

Summary of Significant Accounting Policies - Additional Information (Detail)		12 Months Ended
	Feb. 08, 2023 shares	Dec. 31, 2022 USD ($) Segment shares	Dec. 31, 2021 USD ($) shares	Dec. 31, 2020 USD ($)	May 15, 2019 shares	Jul. 01, 2018 USD ($)
Significant Accounting Policies [Line Items]
Bad debt (credit) expense		$ 50,000	$ 130,000	$ 0
Business combination contingent consideration liability		$ 0	0	2,882,000
Number of reportable segment \| Segment		2
Percentage of billing expense revenues		2.00%
Stock Incentive Plan, shares available for issuance \| shares		4,900,000
Allowance for uncollectible accounts		$ 444,000	375,000
Revaluation of contingent consideration liability		$ 0	$ (2,882,000)	0
Treasury stock, shares \| shares		1,646,420	1,646,420
Treasury stock, at cost		$ 4,187,000	$ 4,187,000
Shares purchased to satisfy employee tax obligation \| shares		0	0
Derivative instruments outstanding		$ 0	$ 0
Foreign exchange gains		650,000,000
Data And Analytics Segment [Member]
Significant Accounting Policies [Line Items]
Software development cost capitalized		$ 300,000	1,000,000
Employee Stock Purchase Plan [Member]
Significant Accounting Policies [Line Items]
Shares available for future grants \| shares		492,565			600,000
Subsequent Event [Member] \| Common Stock [Member]
Significant Accounting Policies [Line Items]
Stock repurchase program, number of shares authorized to be repurchased \| shares	500,000
Stock repurchase program, period in force	2 years
Minimum [Member]
Significant Accounting Policies [Line Items]
Vesting period		3 years
Maximum [Member]
Significant Accounting Policies [Line Items]
Vesting period		5 years
Info Trellis Inc [Member]
Significant Accounting Policies [Line Items]
Bad debt (credit) expense		$ 50,000	130,000	0
Depreciation and amortization expense related to fixed assets		1,208,000	809,000	799,000
Impairment on goodwill and intangible assets		0
Valuation allowance provided		559,000	311,000	179,000
Uncertain tax positions		0	0
Allowance for uncollectible accounts		$ 444,000	375,000
Revaluation of contingent consideration liability			2,900,000
Info Trellis Inc [Member] \| Enterprise Software [Member]
Significant Accounting Policies [Line Items]
Software development cost capitalized						$ 2,400,000
Info Trellis Inc [Member] \| Minimum [Member]
Significant Accounting Policies [Line Items]
Estimated useful life, intangible assets		3 years
Info Trellis Inc [Member] \| Maximum [Member]
Significant Accounting Policies [Line Items]
Estimated useful life, intangible assets		12 years
AmberLeaf [Member]
Significant Accounting Policies [Line Items]
Business combination contingent consideration liability		$ 0	0	2,900,000
Revaluation of contingent consideration liability		$ 0	$ (2,900,000)	$ 0
Accounting Standards Update 2014-09 [Member] \| Info Trellis Inc [Member]
Significant Accounting Policies [Line Items]
Percentage of billing expense revenues		2.00%

Summary of Significant Accounting Policies - Estimated Useful Lives of Depreciable Assets (Detail)	12 Months Ended
	Dec. 31, 2022
Laptop Computers [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of depreciable assets	18 months
Equipment [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of depreciable assets	3 years
Equipment [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of depreciable assets	5 years
Enterprise Software [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of depreciable assets	3 years
Enterprise Software [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of depreciable assets	5 years

Revenue from Contracts with Customers - Additional Information (Detail) - Agreement	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 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 accounts receivable	22.20%	15.00%	15.00%
Number of customers	1	1	1
Accounts Receivable [Member] \| Accounts Receivable Concentration Risk [Member] \| CGI [Member]
Disaggregation of Revenue [Line Items]
Percentage of total accounts receivable	30.90%	19.50%
Top Ten Customers [Member]
Disaggregation of Revenue [Line Items]
Revenue percentage of total revenue	53.00%	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	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disaggregation of Revenue [Line Items]
Revenues by contract type and operating segment	$ 242,238	$ 222,012	$ 194,101
Data and Analytics Services [Member]
Disaggregation of Revenue [Line Items]
Revenues by contract type and operating segment	40,594	38,339	30,226
Data and Analytics Services [Member] \| Time-and-Material Contract [Member]
Disaggregation of Revenue [Line Items]
Revenues by contract type and operating segment	26,911	25,224	18,541
Data and Analytics Services [Member] \| Fixed-Price Contract [Member]
Disaggregation of Revenue [Line Items]
Revenues by contract type and operating segment	13,683	13,115	11,685
IT Staffing Services [Member]
Disaggregation of Revenue [Line Items]
Revenues by contract type and operating segment	201,644	183,673	163,875
IT Staffing Services [Member] \| Time-and-Material Contract [Member]
Disaggregation of Revenue [Line Items]
Revenues by contract type and operating segment	201,644	183,673	163,875
IT Staffing Services [Member] \| Fixed-Price Contract [Member]
Disaggregation of Revenue [Line Items]
Revenues by contract type and operating segment	$ 0	$ 0	$ 0

- 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

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-Name Accounting Standards Codification
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+ Details

Revenue from Contracts with Customers - Summary of Revenue from External Customers (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Revenue from External Customer [Line Items]
Total	$ 242,238	$ 222,012	$ 194,101
United States [Member]
Revenue from External Customer [Line Items]
Total	236,187	214,379	189,890
Canada [Member]
Revenue from External Customer [Line Items]
Total	4,215	4,543	3,603
India and Other [Member]
Revenue from External Customer [Line Items]
Total	$ 1,836	$ 3,090	$ 608

- Definition

+ References

+ Details

Revenue from Contracts with Customers - Summary Of Net Accounts Receivable From Customers, Contract Assets And Contract Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Contract with Customer, Contract Asset, Contract Liability, and Receivable [Abstract]
Receivables from contracts, beginning of year	$ 34,153	$ 22,036
Receivables from contracts, end of year	33,603	34,153
Contract assets, beginning of year	9,240	10,098
Contract assets, end of year	8,719	9,240
Contract liabilities, beginning of year	544	478
Contract liabilities, end of year	$ 207	$ 544

Business Combinations - Additional Information (Detail) - USD ($)		12 Months Ended
	Oct. 01, 2020	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Business Acquisition [Line Items]
Increase in Credit Facility	$ 15,000,000
Revenues		$ 242,238,000	$ 222,012,000	$ 194,101,000
Net income (loss)		$ 8,712,000	12,221,000	9,861,000
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			$ 140,000,000	650,000
Write off of Deferred Finance Costs				185,000
Revenues				2,400,000
Net income (loss)				$ (400,000)

Business Combinations - Summary of Fair Value of Consideration for Acquired Business (Detail) - USD ($) $ in Thousands	Oct. 01, 2020	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Business Acquisition [Line Items]
Estimated payout of contingent consideration		$ 0	$ 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	12 Months Ended
	Dec. 31, 2022	Dec. 31, 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	0	$ (2,882)	$ 0
Amber Leaf Partners Inc [Member]
Business Acquisition [Line Items]
Fair value of contingent consideration				$ 2,882
Change in contingent consideration liability	$ 2,900

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	Dec. 31, 2022	Dec. 31, 2021	Oct. 01, 2020
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	$ 32,510	$ 32,510	6,404
Net Assets Acquired			12,546
Client Relationships [Member]
Identifiable intangible assets:
Identifiable intangible assets			2,970
Covenant Not-to-Compete [Member]
Identifiable intangible assets:
Identifiable intangible assets			440
Trade Name [Member]
Identifiable intangible assets:
Identifiable intangible assets			490
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	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Business Acquisition [Line Items]
Revenue	$ 242,338	$ 222,012	$ 202,842
Net income	$ 8,712	$ 12,221	$ 10,594
Earnings per share — diluted	$ 0.72	$ 1.02	$ 0.89

Goodwill and Other Intangible Assets, net - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2018	Oct. 01, 2020	Jul. 13, 2017	Jun. 15, 2015
Goodwill and Intangible Assets [Line Items]
Goodwill	$ 32,510	$ 32,510			$ 6,404
Amortization expense	$ 2,987	$ 3,170	$ 2,790
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
Goodwill impairment				$ 9,700
Amber Leaf Partners Inc [Member]
Goodwill and Intangible Assets [Line Items]
Goodwill					$ 6,400

- Definition

Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

+ References + Details

Goodwill and Other Intangible Assets, net - Reconciliation of Goodwill (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Beginning balance	$ 32,510
Ending balance	32,510	$ 32,510
IT Staffing Services [Member]
Beginning balance	8,427	8,427	$ 8,427
Goodwill recorded	0	0	0
Impairment	0	0	0
Ending balance	8,427	8,427	8,427
Data and Analytics Services [Member]
Beginning balance	24,083	24,083	17,679
Goodwill recorded	0	0	6,404
Impairment	0	0	0
Ending balance	$ 24,083	$ 24,083	$ 24,083

- Definition

+ References + Details

Goodwill and Other Intangible Assets - Components of Identifiable Intangible assets (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Intangible Assets, Accumulated Amortization	$ 17,326	$ 14,339
Total Intangible Assets, Gross Carrying Value	33,099	33,099
Total Intangible Assets, Net Carrying Value	$ 15,773	$ 18,760
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	5,027	4,361
Intangible Assets, Net Carrying Value	$ 2,972	$ 3,638
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	8,140	6,503
Intangible Assets, Net Carrying Value	$ 11,501	$ 13,138
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
Intangible Assets, Net Carrying Value	$ 0	$ 0
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	959	788
Intangible Assets, Net Carrying Value	$ 242	$ 413
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
Intangible Assets, Net Carrying Value	$ 0	$ 0
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	1,441	1,211
Intangible Assets, Net Carrying Value	$ 270	$ 500
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	1,191	908
Intangible Assets, Net Carrying Value	$ 788	$ 1,071

Goodwill and Other Intangible Assets, net - Schedule of Estimated Amortization Expense (Detail) $ in Thousands	Dec. 31, 2022 USD ($)
Intangible Liability Disclosure [Abstract]
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
Estimated aggregate amortization expense for year ending 2026	2,413
Estimated aggregate amortization expense for year ending 2027	$ 2,025

Cash and Cash Equivalents - Additional Information (Detail) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Cash and Cash Equivalents [Abstract]
Cash and cash equivalents	$ 7,057,000	$ 6,622,000
Restrictions on the Company's cash balances	$ 0	$ 0

Credit Facility - Additional information (Detail) - USD ($)			1 Months Ended	12 Months Ended
	Jan. 04, 2022	Oct. 01, 2020	Aug. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Line of Credit Facility [Line Items]
Current borrowing capacity under line of credit facility				$ 31,800,000	$ 32,400,000
Payment of deferred financing costs				0	223,000	$ 246,000
Deferred financing costs				293,000	366,000
Repayments of debt				12,000,000	4,400,000	$ 15,969,000
Term Loan Facility [Member]
Line of Credit Facility [Line Items]
Credit facility maximum borrowing capacity		$ 17,500,000
Outstanding borrowings amount				$ 1,100,000	13,100,000
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
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
Revolving Line of Credit [Member] \| Swing Loans [Member]
Line of Credit Facility [Line Items]
Credit facility maximum borrowing capacity						$ 6,000,000
Federal Funds Rate [Member]
Line of Credit Facility [Line Items]
Basis spread on variable rate				0.50%
PNC Bank, N.A. [Member]
Line of Credit Facility [Line Items]
Credit facility maximum borrowing capacity				$ 53,100,000
Payment of deferred financing costs		975,000
PNC Bank, N.A. [Member] \| Term Loan Facility [Member]
Line of Credit Facility [Line Items]
Credit facility maximum borrowing capacity					$ 13,100,000
Credit facility, periodic payment		1,100,000
Repayments of debt			$ 7,600,000
Line of credit facility outstanding amount			$ 0
PNC Bank, N.A. [Member] \| Revolving Line of Credit [Member]
Line of Credit Facility [Line Items]
Credit facility maximum borrowing capacity		$ 40,000,000
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	$ 20,000,000
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%

Leases - Additional Information (Detail) $ in Millions	12 Months Ended
Leases - Additional Information (Detail) $ in Millions	Dec. 31, 2022 USD ($) ft²	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Square feet of office space \| ft²	96,000
Average initial lease term	5 years
Discount rate	3.90%
Operating leases, rent expense, net	$ 1.7	$ 1.8	$ 1.6
Total lease payments	1.7	1.5	1.7
Lease obligation incurred	$ 0.5	$ 3.1	$ 0.2
Minimum [Member]
Lease term range	1 year
Maximum [Member]
Lease term range	4 years 3 months 18 days
Weighted Average [Member]
Lease term range	3 years 3 months 18 days

Leases - Summary of Balance Sheet classification of lease asset and related lease liability (Detail) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Assets:
Long-term operating lease right-of-use assets	$ 3,886	$ 4,894
Liabilities:
Short-term operating lease liability	1,504	1,479
Long-term operating lease liability	2,294	3,706
Total Liabilities	$ 3,798	$ 5,185

Leases - Schedule of Future Minimum Rental Payments for Operating Leases (Detail) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
2023	$ 1,618
2024	943
2025	676
2026	660
2027	156
Thereafter	0
Total	4,053
Less: Imputed interest	(255)
Present value of operating lease liabilities	$ 3,798	$ 5,185

Long-Term Payroll Tax Liability - Additional Information (Detail) - Coronavirus Aid, Relief and Economic Security Act [Member] - Social Security Tax [Member] - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Deferred tax Payment			$ 4.6
Accrued Payroll and Related Cost [Member]
Repayment of Deferred Tax Liabilities	$ 2.3
Long term Payroll Tax Liabilities [Member]
Reclass of Deffered Tax Liabilities	$ 0.0	$ 2.3
Deferred Current Liability		$ 2.3

Employee Benefit Plan - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Defined Benefit Plan Disclosure [Line Items]
Matching contributions	$ 0	$ 0	$ 0

Stock-Based Compensation - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	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
Expiration period	10 years
Aggregate intrinsic value of stock options	$ 5,100,000
Intrinsic value of vested and expected to vest stock options	4,100,000
Intrinsic value of options exercised	777,000	$ 355,000	$ 4,300,000
Measurement date fair value of stock options vested	$ 653,000	$ 2,100,000	$ 655,000
Number of Options, Granted	1,200,000	501,000	800,000
Dividend yield assumption	0.00%	0.00%	0.00%
Expected term (in years)	3 years 7 months 6 days	3 years 9 months 18 days	3 years 10 months 24 days
Stock-based compensation expense	$ 2,225,000	$ 2,212,000	$ 2,021,000
Tax benefits	663,000	$ 622,000	$ 590,000
Expenses related to non-vested stock options	$ 7,400,000
Weighted-average remaining requisite service period	2 years
Price per share	$ 11.01
Employee stock purchase 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 the fair value of 85% of an option on one share of stock.
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years
Number of Options, Granted	300,000	10,000	50,000
Expected term (in years)	3 years	1 year	1 year
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	5 years
Number of Options, Granted	900,000	491,000	750,000
Expected term (in years)	4 years	4 years	4 years
Employee Stock Purchase Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available for future grants	492,565			600,000
Price per share	$ 11.53	$ 12.84
Number of shares issued related to employee stock purchases	23,789	22,687
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 Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of outstanding and/or exercised stock options	4,234,000
Shares available for future grants	126,000
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock units released or outstanding vested	260,000
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock units released or outstanding	280,000
Restricted Stock Units Activity [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Aggregate intrinsic value of restricted stock units outstanding	$ 196,000
Intrinsic value of restricted shares released	$ 366,000
Weighted-average remaining requisite service period	1 month 6 days
Unrecognized compensation expense	$ 24,000

Stock-Based Compensation - Summary of Company's Stock Option Activity (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Number of Options Outstanding, Beginning Balance	2,041,000	2,009,000	1,721,000
Number of Options, Granted	1,200,000	501,000	800,000
Number of Options, Exercised	(113,000)	(31,000)	(305,000)
Number of Options, Cancelled / forfeited	(802,000)	(438,000)	(207,000)
Number of Options Outstanding, Ending Balance	2,326,000	2,041,000	2,009,000
Weighted Average Exercise Price, Beginning Balance	$ 10.66	$ 9.4	$ 5.52
Weighted Average Exercise Price, Granted	15.76	17.58	15.49
Weighted Average Exercise Price, Exercised	11.73	7.34	4.36
Weighted Average Exercise Price, Cancelled / forfeited	15.85	13.04	8.04
Weighted Average Exercise Price, Ending Balance	$ 11.38	$ 10.66	$ 9.4

Stock-Based Compensation - Summary of Information Regarding the Company's Outstanding and Exercisable Stock Options (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding	2,326,000	2,041,000	2,009,000	1,721,000
Weighted Average Remaining Contractual Life (in years)	7 years 2 months 12 days
Weighted Average Exercise Price	$ 11.38	$ 10.66	$ 9.4	$ 5.52
Options Exercisable	951,000
Weighted average remaining contractual life, options exercisable	5 years 3 months 18 days
Weighted average exercise price, options exercisable	$ 8.01
Range One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding	355,000
Lower range of exercise price	$ 0.01
Upper range of exercise price	$ 4
Weighted Average Remaining Contractual Life (in years)	3 years 3 months 18 days
Weighted Average Exercise Price	$ 3.56
Options Exercisable	355,000
Range of exercise prices, minimum, options exercisable	$ 0.01
Range of exercise price, maximum, options exercisable	$ 4
Weighted average remaining contractual life, options exercisable	3 years 3 months 18 days
Weighted average exercise price, options exercisable	$ 3.56
Range Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding	581,000
Lower range of exercise price	$ 4.01
Upper range of exercise price	$ 8
Weighted Average Remaining Contractual Life (in years)	5 years 9 months 18 days
Weighted Average Exercise Price	$ 6.83
Options Exercisable	349,000
Range of exercise prices, minimum, options exercisable	$ 4.01
Range of exercise price, maximum, options exercisable	$ 8
Weighted average remaining contractual life, options exercisable	5 years 9 months 18 days
Weighted average exercise price, options exercisable	$ 6.85
Range Three [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Lower range of exercise price	8.01
Upper range of exercise price	12
Range of exercise prices, minimum, options exercisable	8.01
Range of exercise price, maximum, options exercisable	$ 12
Range Four [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding	1,149,000
Lower range of exercise price	$ 12.01
Upper range of exercise price	$ 16
Weighted Average Remaining Contractual Life (in years)	8 years 9 months 18 days
Weighted Average Exercise Price	$ 14.81
Options Exercisable	179,000
Range of exercise prices, minimum, options exercisable	$ 12.01
Range of exercise price, maximum, options exercisable	$ 16
Weighted average remaining contractual life, options exercisable	7 years 2 months 12 days
Weighted average exercise price, options exercisable	$ 15.49
Range Five [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding	241,000
Lower range of exercise price	$ 16.01
Upper range of exercise price	$ 20
Weighted Average Remaining Contractual Life (in years)	8 years 9 months 18 days
Weighted Average Exercise Price	$ 17.51
Options Exercisable	68,000
Range of exercise prices, minimum, options exercisable	$ 16.01
Range of exercise price, maximum, options exercisable	$ 20
Weighted average remaining contractual life, options exercisable	8 years 8 months 12 days
Weighted average exercise price, options exercisable	$ 17.52

Stock-Based Compensation - Summary of Assumptions with Respect to the Black-Scholes Option Pricing Model (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions and Methodology [Abstract]
Weighted-average risk-free interest rate	2.70%	0.60%	1.40%
Weighted-average dividend yield	0.00%	0.00%	0.00%
Expected volatility	66.10%	68.30%	52.70%
Expected term (in years)	3 years 7 months 6 days	3 years 9 months 18 days	3 years 10 months 24 days
Weighted-average fair value	$ 7.83	$ 8.85	$ 6.36

Stock-Based Compensation - Summary of Mastech's Restricted Stock Unit Activity (Detail) - Restricted Stock Units Activity [Member] - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Beginning outstanding balance	25,059	30,843	33,285
Awarded	13,979	11,955	11,475
Released	(21,234)	(17,739)	(13,917)
Forfeited		0
Ending outstanding balance	17,804	25,059	30,843

Income Taxes - Components of Income Before Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income before income taxes:
Domestic	$ 13,892	$ 17,117	$ 11,476
Foreign	(1,401)	(231)	1,157
Income before income taxes	$ 12,491	$ 16,886	$ 12,633

- 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)
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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)
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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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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
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-Subparagraph (SX 210.5-03(10))
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Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
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-Subparagraph (SX 210.7-04(8))
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
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-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-05(b)(2))
-URI https://asc.fasb.org/extlink&oid=120399901&loc=d3e537907-122884

Reference 9: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
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-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8924-108599

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
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-Paragraph 1
-Subparagraph (SX 210.9-04(15))
-URI https://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260

+ Details

Income Taxes - Provision for Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Current provision:
Federal	$ 2,293	$ 2,657	$ 3,044
State	653	713	752
Foreign	178	234	797
Total current provision	3,124	3,604	4,593
Deferred provision (benefit):
Federal	678	873	(1,340)
State	162	233	(327)
Foreign	(433)	(177)	(326)
Total deferred provision (benefit)	407	929	(1,993)
Change in valuation allowance	248	132	172
Total provision for income taxes	$ 3,779	$ 4,665	$ 2,772

Income Taxes - Reconciliation of Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Income taxes computed at the federal statutory rate, Value	$ 2,623	$ 3,546	$ 2,653
State income taxes, net of federal tax benefit, Value	804	962	602
Excess tax benefits from stock options/restricted shares	56	(82)	(920)
Charge for global intangible low-taxed income ("GILTI")		0	(20)
Difference in tax rate on foreign earnings/other	48	107	285
Change in valuation allowance	248	132	172
Total provision for income taxes	$ 3,779	$ 4,665	$ 2,772
Income taxes computed at the federal statutory rate	21.00%	21.00%	21.00%
State income taxes, net of federal tax benefit	6.40%	5.70%	4.70%
Excess tax benefit from stock options/restricted shares	0.50%	(0.50%)	(7.30%)
Charge for global intangible low-taxed income ("GILTI") [Rate]		0.00%	(0.20%)
Difference in tax rate on foreign earnings/other	0.40%	0.60%	2.30%
Change in valuation allowance[Percent]	2.00%	0.80%	1.40%
Effective for income tax rate, Total	30.30%	27.60%	21.90%

Income Taxes - Components of Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Deferred tax assets:
Allowance for doubtful accounts	$ 126	$ 112
Accrued vacation and bonuses	342	419
Stock-based compensation expense	1,692	1,274
COVID-19 payroll tax deferment	0	628
Acquisition-related transaction costs	509	540
Net operating losses	559	311
Total deferred tax assets	3,228	3,284
Deferred tax liabilities:
Prepaid expenses	441	233
Depreciation, intangibles and contingent consideration	3,148	3,005
Total deferred tax liabilities	3,589	3,238
Valuation allowance	(559)	(311)	$ (179)
Net deferred tax liability	$ (920)	$ (265)

Income Taxes - Unrecognized Tax Benefits Related to Uncertain Tax Positions (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Unrecognized tax benefits, beginning balance	$ 0	$ 0	$ 20
Additions related to current period	0	0	0
Additions related to prior periods	0	0	0
Reductions related to prior periods	0	0	(20)
Unrecognized tax benefits, ending balance	$ 0	$ 0	$ 0

Income Taxes - Additional Information (Detail) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Deferred Tax Liabilities Valuation Allowance	$ 559	$ 311	$ 179

Derivative Instruments and Hedging Activities - Effect of Derivative Instruments on Consolidated Statements of Operations and Comprehensive Income (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) recognized in OCI on Derivatives	$ 0	$ 35	$ 8
Interest rate swap contracts [Member] \| Cash Flow Hedging Relationships [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) recognized in OCI on Derivatives	0	35
Amount of Gain / (Loss) reclassified from Accumulated OCI to Income	0	34
Amount of Gain / (Loss) recognized in Income on Derivatives	$ 0	$ 0

Shareholders' Equity - Additional Information (Detail) - USD ($) $ in Thousands	Feb. 08, 2023	Dec. 31, 2022	Dec. 31, 2021
Equity, Class of Treasury Stock [Line Items]
Treasury stock, shares		1,646,420	1,646,420
Treasury stock, at cost		$ 4,187	$ 4,187
Subsequent Event [Member] \| Common Stock [Member]
Equity, Class of Treasury Stock [Line Items]
Stock repurchase program, number of shares authorized to be repurchased	500,000
Stock repurchase program, period in force	2 years

Earnings per Share - Additional Information (Detail) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Earnings Per Share [Abstract]
Anti-dilutive securities not included in computation of earnings per share	506,000	276,000	0

Earnings per Share - Schedule of Denominators of Basic and Diluted EPS Computations (Detail) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Weighted-average shares outstanding:
Basic	11,588	11,436	11,292
Stock options and restricted share units	489	571	658
Diluted	12,077	12,007	11,950

Earnings per Share - Computation of Basic EPS (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Earnings Per Share [Abstract]
Net income	$ 8,712	$ 12,221	$ 9,861
Basic weighted-average shares outstanding	11,588	11,436	11,292
Basic EPS	$ 0.75	$ 1.07	$ 0.87

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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- Definition

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

+ References

+ Details

Earnings per Share - Computation of Diluted EPS (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Earnings Per Share [Abstract]
Net income	$ 8,712	$ 12,221	$ 9,861
Diluted weighted-average shares outstanding	12,077	12,007	11,950
Diluted EPS	$ 0.72	$ 1.02	$ 0.83

- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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- Definition

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

+ References

+ Details

Other Comprehensive Income (Loss) - Summary Of Accumulated Other Comprehensive Income (Loss) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance of Foreign Currency	$ (607)	$ (513)	$ (326)
Gain (loss) arising during the period	(948)	(94)	(187)
Reclassification to earnings for gain (loss) realized		0	0
Income tax (expense)		0	0
Net other comprehensive income (loss) – year	(948)	(94)	(187)
Ending balance Foreign Currency	(1,555)	(607)	(513)
Beginning balance of Derivative Financial Instrument	0	(26)	(32)
Gain (loss) arising during the period	0	1	(113)
Reclassification to earnings for gain (loss) realized		34	121
Income tax (expense)		(9)	(2)
Net other comprehensive income (loss) – year	0	26	6
Ending balance of Derivative Financial Instrument	0	0	(26)
Beginning balance of Total	(607)	(539)	(358)
Gain (loss) arising during the period	(948)	(93)	(300)
Reclassification to earnings for gain (loss) realized		34	121
Income tax benefit		(9)	(2)
Net other comprehensive income (loss) – year	(948)	(68)	(181)
Ending balance of Total	$ (1,555)	$ (607)	$ (539)

Fair Value Measurements - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Fair Value Disclosures [Line Items]
Revaluation of contingent consideration liability	$ 0	$ (2,882)	$ 0
Fair value of contingent consideration	0	0	2,882
Interest Rate Swap [Member]
Fair Value Disclosures [Line Items]
Fair value of contingent consideration	0	0
Foreign Currency Contracts, Liability, Fair Value Disclosure		0
Info Trellis Inc [Member]
Fair Value Disclosures [Line Items]
Revaluation of contingent consideration liability		2,900
AmberLeaf [Member]
Fair Value Disclosures [Line Items]
Revaluation of contingent consideration liability	0	(2,900)	0
Fair value of contingent consideration	$ 0	$ 0	$ 2,900

Fair Value Measurements - Schedule of Changes in Contingent Consideration Liability (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Fair Value Disclosures [Abstract]
Beginning balance	$ 0	$ 2,882	$ 0
Contingent consideration liabilities	0	0	2,882
Payments made	0	0	0
Revaluation	0	(2,882)	0
Ending balance	$ 0	$ 0	$ 2,882

Business Segments and Geographic Information - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2022 Segment
Segment Reporting Information [Line Items]
Number of reportable segments	2
Data and Analytics Services [Member] \| Business Combination Credit Agreement [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	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Segment Reporting Information [Line Items]
Revenues	$ 242,238	$ 222,012	$ 194,101
Total gross margin %	26.10%	26.80%	26.60%
Segment operating income	$ 12,199	$ 17,610	$ 13,403
Amortization of acquired intangible assets	(2,987)	(3,170)	(2,790)
Revaluation of contingent consideration liability	0	2,882	0
Reserve for cyber-security breach	(450)	0	0
Severance cost	(990)	0	0
Acquisition-related transaction expenses	0	(140)	(650)
Interest expense, FX gains/losses and other, net	292	(724)	(770)
Income before income taxes	12,491	16,886	12,633
Data and analytics services [Member]
Segment Reporting Information [Line Items]
Revenues	$ 40,594	$ 38,339	$ 30,226
Total gross margin %	41.50%	48.40%	50.50%
IT staffing services [Member]
Segment Reporting Information [Line Items]
Revenues	$ 201,644	$ 183,673	$ 163,875
Total gross margin %	23.00%	22.30%	22.10%
Operating Segments [Member]
Segment Reporting Information [Line Items]
Segment operating income	$ 16,626	$ 18,038	$ 16,843
Operating Segments [Member] \| Data and analytics services [Member]
Segment Reporting Information [Line Items]
Segment operating income	3,329	5,310	5,455
Operating Segments [Member] \| IT staffing services [Member]
Segment Reporting Information [Line Items]
Segment operating income	$ 13,297	$ 12,728	$ 11,388

Business Segments and Geographic Information - Summary of Assets by Segment (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 108,879	$ 114,068	$ 102,046
Capital Expenditures	835	1,895	298
Depreciation & Amortization	4,195	3,979	3,589
Data and analytics services [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	54,544	56,634	55,792
Capital Expenditures	756	1,692	193
Depreciation & Amortization	2,860	2,662	2,245
IT Staffing Services [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	54,335	57,434	46,254
Capital Expenditures	79	203	105
Depreciation & Amortization	$ 1,335	$ 1,317	$ 1,344

- 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.

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+ Details

Business Segments and Geographic Information - Summary of Revenue from External Customers (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Segment Reporting Information [Line Items]
Revenues	$ 242,238	$ 222,012	$ 194,101
Equipment, Enterprise Software and Leasehold Improvements, net	2,665	3,038	1,971
United States [Member]
Segment Reporting Information [Line Items]
Revenues	236,187	214,379	189,890
Equipment, Enterprise Software and Leasehold Improvements, net	1,353	2,221	1,613
Canada [Member]
Segment Reporting Information [Line Items]
Revenues	4,215	4,543	3,603
Equipment, Enterprise Software and Leasehold Improvements, net	429	2	7
India and Other [Member]
Segment Reporting Information [Line Items]
Revenues	1,836	3,090	608
Equipment, Enterprise Software and Leasehold Improvements, net	$ 883	$ 815	$ 351

- 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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+ Details

Related-Party Transactions - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Related Party Transaction [Line Items]
Related Party Transaction, Amounts of Transaction	$ 14,000
CrowdStrike Inc [Member]
Related Party Transaction [Line Items]
Related party purchases	$ 98,000,000	$ 98,000,000