0001193125-24-068609 | 10-K | XBRL Viewer

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Summary of Significant Accounting Policies - Estimated Useful Lives of Depreciable Assets (Detail)	Dec. 31, 2023
Laptop Computers [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of depreciable assets	3 years
Laptop Computers [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of depreciable assets	4 years
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

Other Comprehensive Income (Loss) - Summary Of Accumulated Other Comprehensive Income (Loss) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance of Foreign Currency	$ (1,555)	$ (607)	$ (513)
Gain (loss) arising during the period	(89)	(948)	(94)
Reclassification to earnings for gain (loss) realized			0
Income tax (expense)			0
Net other comprehensive income (loss) – year	(89)	(948)	(94)
Ending balance Foreign Currency	(1,644)	(1,555)	(607)
Beginning balance of Derivative Financial Instrument	0	0	(26)
Gain (loss) arising during the period	0	0	1
Reclassification to earnings for gains realized			34
Income tax (expense)			(9)
Net other comprehensive income (loss) – year	0	0	26
Ending balance of Derivative Financial Instrument	0	0	0
Beginning balance of Total	(1,555)	(607)	(539)
Gain (loss) arising during the period	(89)	(948)	(93)
Reclassification to earnings for gains realized			34
Income tax benefit			(9)
Net other comprehensive income (loss) – year	(89)	(948)	(68)
Ending balance of Total	$ (1,644)	$ (1,555)	$ (607)

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Net income (loss)	$ (7,138)	$ 8,712	$ 12,221
Other comprehensive income (loss):
Net unrealized gain on interest rate swap contracts	0	0	35
Foreign currency translation adjustments	(89)	(948)	(94)
Total pretax net unrealized (loss)	(89)	(948)	(59)
Income tax expense	0	0	9
Total other comprehensive (loss), net of taxes	(89)	(948)	(68)
Total comprehensive income (loss)	$ (7,227)	$ 7,764	$ 12,153

- Definition

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

+ References

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+ Details

Long-Term Payroll Tax Liability

12 Months Ended

Dec. 31, 2023

Payroll Tax Liability [Abstract]

Long-Term Payroll Tax Liability

7.	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 on December 2021. As of December 31, 2023 and 2022, the Company did not have any balances on the balance sheet related to these items.

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

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, 2023, 2022 and 2021:


	Years Ended December 31,
	2023			2022			2021
	(Amounts in thousands)
Income (loss) before income taxes:
Domestic	$	(6,222	)	$	13,892		$	17,117
Foreign		(2,809	)		(1,401	)		(231	)

Income (loss) before income taxes	$	(9,031	)	$	12,491		$	16,886

Provision (Benefit) for Income Taxes

The provision (benefit) for income taxes, as shown in the accompanying Consolidated Statement of Operations, consisted of the following for the years ended December 31, 2023, 2022 and 2021:


	Years Ended December 31,
	2023			2022			2021
	(Amounts in thousands)
Current provision (benefit):
Federal	$	(473	)	$	2,293		$	2,657
State		(23	)		653			713
Foreign		316			178			234

Total current provision (benefit)		(180	)		3,124			3,604

Deferred provision (benefit):
Federal		(648	)		678			873
State		(133	)		162			233
Foreign		(1,001	)		(433	)		(177	)

Total deferred provision (benefit)		(1,782	)		407			929

Change in valuation allowance		69			248			132

Total provision (benefit) for income taxes	$	(1,893	)	$	3,779		$	4,665

Reconciliation of Income Taxes

The reconciliation of income taxes computed using our statutory U.S. income tax rate and the provision (benefit) for income taxes for the years ended December 31, 2023, 2022 and 2021 were as follows:


	Years Ended December 31,
(Amounts in thousands)	2023						2022					2021
Income taxes computed at the federal statutory rate	$	(1,897	)		(21.0	%)	$	2,623		21.0	%	$	3,546			21.0	%
State income taxes, net of federal tax benefit		(198	)		(2.2	)		804		6.4			962			5.7
Excess tax benefits from stock options/restricted shares		220			2.4			56		0.5			(82	)		(0.5	)
Difference in tax rate on foreign earnings/other		(87	)		(1.0	)		48		0.4			107			0.6
Change in valuation allowance		69			0.8			248		2.0			132			0.8

	$(1,893)			(21.0%)			$3,779		30.3%			$4,665			27.6%

Components of Deferred Tax Assets and Liabilities

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


	At December 31,
	2023			2022
	(Amounts in thousands)
Deferred tax assets:
Allowance for credit losses	$	150		$	126
Accrued vacation and bonuses		437			342
Stock-based compensation expense		2,100			1,692
Acquisition-related transaction costs		471			509
Net operating losses		628			559

Total deferred tax assets		3,786			3,228

Deferred tax liabilities:
Prepaid expenses		488			441
Depreciation, intangibles and contingent consideration		1,877			3,148

Total deferred tax liabilities		2,365			3,589
Valuation allowance		(628	)		(559	)

Net deferred tax asset (liability)	$	793		$	(920	)

Stock-Based Compensation - Summary of Assumptions with Respect to the Black-Scholes Option Pricing Model (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions and Methodology [Abstract]
Weighted-average risk-free interest rate	4.00%	2.70%	0.60%
Weighted-average dividend yield	0.00%	0.00%	0.00%
Expected volatility	63.00%	66.10%	68.30%
Expected term (in years)	3 years 8 months 12 days	3 years 7 months 6 days	3 years 9 months 18 days
Weighted-average fair value	$ 5.01	$ 7.83	$ 8.85

Goodwill and Other Intangible Assets, net - Reconciliation of Goodwill (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Beginning balance	$ 32,510
Impairment	(5,300)	$ 0	$ 0
Ending balance	27,210	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	24,083
Goodwill recorded	0	0	0
Impairment	(5,300)	0	0
Ending balance	$ 18,783	$ 24,083	$ 24,083

- 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

Leases - Summary of Balance Sheet classification of lease asset and related lease liability (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Assets:
Long-term operating lease right-of-use assets	$ 5,106	$ 3,886
Liabilities:
Short-term operating lease liability	1,236	1,504
Long-term operating lease liability	3,843	2,294
Total Liabilities	$ 5,079	$ 3,798

Stock-Based Compensation - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	May 15, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares allocated for issuance to directors, officers and key personnel	5,400,000
Expiration period	10 years
Aggregate intrinsic value of stock options	$ 2,600,000
Intrinsic value of vested options	2,500,000
Intrinsic value of options exercised	0	$ 777,000	$ 355,000
Measurement date fair value of stock options vested	$ 245,000	$ 653,000	$ 2,100,000
Number of Options, Granted	205,000	1,200,000	501,000
Dividend yield assumption	0.00%	0.00%	0.00%
Expected term (in years)	3 years 8 months 12 days	3 years 7 months 6 days	3 years 9 months 18 days
Stock-based compensation expense	$ 3,082,000	$ 2,225,000	$ 2,212,000
Tax benefits	721,000	$ 663,000	$ 622,000
Expenses related to non-vested stock options	$ 3,500,000
Weighted-average remaining requisite service period	1 year 9 months 18 days
Price per share	$ 8.43
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	25,000	300,000	10,000
Expected term (in years)	3 years	3 years	1 year
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	5 years
Number of Options, Granted	180,000	900,000	491,000
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	466,919			600,000
Price per share	$ 8.03	$ 11.53
Number of shares issued related to employee stock purchases	25,646	23,789
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	4,005,000
Shares available for future grants	835,000
Stock Incentive Plan [Member] \| Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years
Stock Incentive Plan [Member] \| Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	5 years
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	300,000
Restricted Stock Units Activity [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Aggregate intrinsic value of restricted stock units outstanding	$ 168,000
Intrinsic value of restricted shares released	$ 232,000
Weighted-average remaining requisite service period	1 month 6 days
Unrecognized compensation expense	$ 21,000

Fair Value Measurements - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2018	Dec. 31, 2020
Fair Value Disclosures [Line Items]
Revaluation of contingent consideration liability	$ 0	$ 0	$ (2,882)
Goodwill impairment	5,300	0	0
Data and Analytics Services [Member]
Fair Value Disclosures [Line Items]
Goodwill impairment	5,300	0	0
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
Goodwill impairment	5,300			$ 9,700
AmberLeaf [Member]
Fair Value Disclosures [Line Items]
Revaluation of contingent consideration liability	0	0	$ (2,900)
Fair value of contingent consideration	$ 0	$ 0			$ 2,900

Summary of Significant Accounting Policies - Additional Information (Detail)		12 Months Ended
	Feb. 08, 2023 shares	Dec. 31, 2023 USD ($) Segment $ / shares shares	Dec. 31, 2022 USD ($) shares	Dec. 31, 2021 USD ($)	Dec. 31, 2018 USD ($)	Dec. 31, 2020 USD ($)	May 15, 2019 shares
Significant Accounting Policies [Line Items]
Number of reportable segment \| Segment		2
Percentage of billing expense revenues		2.00%
Stock Incentive Plan, shares available for issuance \| shares		5,400,000
Goodwill impairment loss		$ 5,300,000	$ 0	$ 0
Revaluation of contingent consideration liability		$ 0	$ 0	(2,882,000)
Treasury stock, shares \| shares		1,714,119	1,646,420
Treasury stock, at cost		$ 4,805,000	$ 4,187,000
Shares purchased to satisfy employee tax obligation \| shares		0	0
Derivative instruments outstanding		$ 0	$ 0
Foreign exchange gains			650,000
Consolidated [Member]
Significant Accounting Policies [Line Items]
Depreciation and amortization expense related to fixed assets		$ 1,083,000	1,208,000	809,000
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
Number of shares repurchased during the period \| shares		67,699
Shares Acquired, Average Cost Per Share \| $ / shares		$ 9.1
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		466,919					600,000
Minimum [Member]
Significant Accounting Policies [Line Items]
Estimated useful life, intangible assets		3 years
Vesting period		3 years
Maximum [Member]
Significant Accounting Policies [Line Items]
Estimated useful life, intangible assets		12 years
Vesting period		5 years
Info Trellis Inc [Member]
Significant Accounting Policies [Line Items]
Valuation allowance provided		$ 628,000	559,000	311,000
Uncertain tax positions		0	0
Goodwill impairment loss		5,300,000			$ 9,700,000
Revaluation of contingent consideration liability			2,900,000
AmberLeaf [Member]
Significant Accounting Policies [Line Items]
Business combination contingent consideration liability		0	0			$ 2,900,000
Revaluation of contingent consideration liability		$ 0	$ 0	$ (2,900,000)
Accounting Standards Update 2014-09 [Member]
Significant Accounting Policies [Line Items]
Percentage of billing expense revenues		2.00%

Income Taxes - Components of Income Before Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income (loss) before income taxes:
Domestic	$ (6,222)	$ 13,892	$ 17,117
Foreign	(2,809)	(1,401)	(231)
Income (loss) before income taxes	$ (9,031)	$ 12,491	$ 16,886

- 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
-Topic 944
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(11))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 30
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-30

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 5: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 31
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-31

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 235
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-05(b)(2))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479557/942-235-S99-1

Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 25
-Paragraph 1
-SubTopic 20
-Topic 940
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481913/940-20-25-1

Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(10))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 942
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(15))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1

+ Details

Stock-Based Compensation - Summary of Information Regarding the Company's Outstanding and Exercisable Stock Options (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding	2,097,000	2,326,000	2,041,000	2,009,000
Weighted Average Remaining Contractual Life (in years)	6 years
Weighted Average Exercise Price	$ 10.8	$ 11.38	$ 10.66	$ 9.4
Options Exercisable	1,306,000
Weighted average remaining contractual life, options exercisable	4 years 9 months 18 days
Weighted average exercise price, options exercisable	$ 9.17
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)	2 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	2 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	575,000
Lower range of exercise price	$ 4.01
Upper range of exercise price	$ 8
Weighted Average Remaining Contractual Life (in years)	4 years 9 months 18 days
Weighted Average Exercise Price	$ 6.83
Options Exercisable	491,000
Range of exercise prices, minimum, options exercisable	$ 4.01
Range of exercise price, maximum, options exercisable	$ 8
Weighted average remaining contractual life, options exercisable	4 years 9 months 18 days
Weighted average exercise price, options exercisable	$ 6.84
Range Three [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding	105,000
Lower range of exercise price	$ 8.01
Upper range of exercise price	$ 12
Weighted Average Remaining Contractual Life (in years)	9 years 9 months 18 days
Weighted Average Exercise Price	$ 8.82
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	821,000
Lower range of exercise price	$ 12.01
Upper range of exercise price	$ 16
Weighted Average Remaining Contractual Life (in years)	7 years 6 months
Weighted Average Exercise Price	$ 14.99
Options Exercisable	335,000
Range of exercise prices, minimum, options exercisable	$ 12.01
Range of exercise price, maximum, options exercisable	$ 16
Weighted average remaining contractual life, options exercisable	6 years 4 months 24 days
Weighted average exercise price, options exercisable	$ 15.42
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)	7 years 9 months 18 days
Weighted Average Exercise Price	$ 17.51
Options Exercisable	125,000
Range of exercise prices, minimum, options exercisable	$ 16.01
Range of exercise price, maximum, options exercisable	$ 20
Weighted average remaining contractual life, options exercisable	7 years 9 months 18 days
Weighted average exercise price, options exercisable	$ 17.51

Commitments and Contingencies - Additional Information (Detail) - Former Employee Unasserted Claim [Member] $ in Millions	12 Months Ended
	Dec. 31, 2023 USD ($)
Loss Contingencies [Line Items]
Loss contingency payment net of settlement	$ 0.9
Loss contingency accrual, provision	$ 3.1

Commitments and Contingencies

12 Months Ended

Dec. 31, 2023

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

8.	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. For the year ended December 31, 2023, the Company incurred $0.9 million of professional service fees related to this matter. Additionally, the Company settled this claim in 2023 with this former employee and paid a settlement amount of $3.1 million, net of recoveries. Both the professional services fees and the settlement amount, net of recoveries are included in Selling, General and Administrative expenses in the Consolidated Statement of Operations, included in this annual report on Form

10-K.

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

Goodwill and Other Intangible Assets, net - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2018	Dec. 31, 2020	Oct. 01, 2020	Jul. 13, 2017	Jun. 15, 2015
Goodwill and Intangible Assets [Line Items]
Goodwill	$ 27,210	$ 32,510
Goodwill impairment	5,300	0	$ 0
Amortization expense	2,772	2,987	3,170
Data and Analytics Services [Member]
Goodwill and Intangible Assets [Line Items]
Goodwill	18,783	24,083	24,083		$ 24,083
Goodwill impairment	5,300	$ 0	$ 0
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	$ 5,300			$ 9,700
Amber Leaf Partners Inc [Member]
Goodwill and Intangible Assets [Line Items]
Goodwill						$ 6,400

- Definition

+ References + Details

Fair Value Measurements

12 Months Ended

Dec. 31, 2023

Fair Value Disclosures [Abstract]

Fair Value Measurements

15.	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, 2023 and December 31, 2022, 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, 2023:


	Years Ended December 31,
	2023		2022		2021
	(Amounts in thousands)
Beginning balance	$	—	$	—	$	2,882
Revaluation		—		—		(2,882	)

Ending balance	$	—	$	—	$	—

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.

The carrying value of goodwill was calculated using a discounted cash flow model utilizing unobservable inputs, which requires management to develop its own assumptions in pricing the asset. At December 31, 2023, the Company carried the following financial assets (liabilities) at fair value measured on a

non-recurring

basis:


	Fair Value as of December 31, 2023
(Amounts in thousands)	Level 1		Level 2		Level 3		Total
Goodwill	$	—	$	—	$	27,210	$	27,210

During the year ended December 31, 2023, the Company recorded a goodwill impairment related to its Data and Analytics Services segment of $5.3 million.

- 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

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2023

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 in a broad range of staffing services in digital and mainstream technologies, which can be delivered onshore as well as offshore. 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 and 2023. Still, the proliferation of

COVID-19

variants have caused some uncertainty and could continue to disrupt global markets in 2024 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.

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 Credit Losses

Accounts receivable are reviewed periodically to determine the probability of loss. The Company records an allowance for credit losses 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.

A reconciliation of the beginning and ending amounts of allowance for credit losses for the three years ended December 31, 2023 is as follows:


	Balance at beginning of period		Charged to expense (credited)			Recoveries/ (Write- offs)			Balance at end of period
	(Amounts in thousands)
Year ended December 31, 2023	$	444	$	(30	)	$	114		$	528
Year ended December 31, 2022		375		50			19			444
Year ended December 31, 2021		413		130			(168	)		375

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			3 - 4 years
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 capitalized approximately $1.0 million in 2021 and $0.3 million in 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 $1,083,000, $1,208,000 and $809,000 for the years ended December 31, 2023, 2022 and 2021, 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 “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 2023, 2022 and 2021, we performed quantitative impairment tests related to our IT Staffing Services segment, which includes the 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 2023, 2022 and 2021, we performed quantitative impairment tests related to our Data and Analytics Services segment which includes the July 2017 acquisition of InfoTrellis and the October 2020 acquisition of AmberLeaf. The results of these 2022 and 2021 testing’s indicated no impairment associated with the carrying amount of goodwill. On October 1, 2023, our annual impairment testing date, we did not identify an

impairment. However, due to a triggering event in the fourth quarter related to declining revenue trends and lower future revenue projections, our December 31, 2023 testing results indicated impairment associated with the carrying amount of goodwill of

$5.3 million. Accordingly, this goodwill impairment charge is reflected in selling, general and administrative

expenses

in the Company’s Consolidated Statements of Operations in Item 8, herein.

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.

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, 2023, 2022 and 2021, the Company provided a valuation allowance of $628,000,

559,000

and $

311,000

, 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, 2023 and 2022, the Company provided $0 and $0 for uncertain tax positions, including interest and penalties, related to various federal and state income tax matters.

The income tax returns of the Company’s Canadian subsidiary for the 2018 and 2019 tax years are currently under audit by the Canadian taxing authorities.

Deferred Financing Costs

The Company capitalizes expenses directly related to securing and amending its credit facilities. These deferred costs are amortized as interest expense over the term of the underlying credit 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 in 2020, 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 2023 or 2022. 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, 2023 and 2022.

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

% 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 (as amended to date, the “Plan”) which provides that up to 5,400,000 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 Company adopted 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. During 2023, the Company repurchased

67,699 shares of common stock at an average price of $9.10 per share under this program. Additionally, the Company makes stock purchases from time to time to satisfy employee tax obligations related to its Stock Incentive Plan. During 2023 and 2022, the Company did not purchase any shares to satisfy such employee tax obligations.

At December 31, 2023, the Company held 1.7 million shares in its treasury at a cost of approximately $4.8 million. At December 31, 2022, the Company held 1.6 million shares in its treasury at a cost of approximately $4.2 million.

Comprehensive Income (Loss)

Comprehensive income (loss) as presented in the Consolidated Statements of Comprehensive Income (Loss) consists of net income (loss), 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 were recognized on the balance sheet at fair value. The effective portion of the changes in fair value on these contracts 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 transaction affected 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, 2023 and 2022 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 Indian rupee and the U.S. dollar. Foreign exchange gains and losses were not material in 2023 and 2021.

Earnings (Loss) Per Share

Basic earnings (loss) per share are computed using the weighted-average number of common shares outstanding during the period. Diluted

earnings

(loss) 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. For the year ended December 31, 2023, all stock options and restricted shares were anti-dilutive and excluded from the computation of diluted (loss) per share due to the net loss.

Recently Issued Accounting Standards

Recently Adopted Accounting Pronouncements

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. We adopted this ASU on January 1, 2023 with no material impact on our financial statements

Recent Accounting Pronouncements not yet adopted

In November 2023, the FASB issued ASU

2023-07,

“Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures”. The amendments in this ASU require disclosure of incremental segment information on an annual and interim basis. Additional disclosures include significant segment expenses that are part of segment profit or loss; the title and position of the chief operating decision maker; and how the chief operating decision maker uses segment profit or loss in assessing segment performance and deciding how to allocate resources. The amendments in this ASU are effective for annual periods beginning after December 15, 2023 and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. The Company does not expect this ASU to have a material impact on its financial statements.

In December 2023, the FASB issued ASU

2023-09,

“Income Taxes (Topic 740): Improvements to Income Tax Disclosures”. The amendments in this ASU enhance the transparency and usefulness of income tax disclosures. Additional disclosures include specific rate reconciliation categories; additional disclosure for reconciling items that meet a quantitative threshold; and federal, state and foreign income taxes paid by individual jurisdiction. The amendments in this ASU are effective for annual periods beginning after December 15, 2024. 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.

Leases - Schedule of Future Minimum Rental Payments for Operating Leases (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
2024	$ 1,474
2025	1,477
2026	1,477
2027	791
2028	259
Thereafter	196
Total	5,674
Less: Imputed interest	(595)
Present value of operating lease liabilities	$ 5,079	$ 3,798

Other Comprehensive Income (Loss) (Tables)

12 Months Ended

Dec. 31, 2023

Text Block [Abstract]

Summary of accumulated other comprehensive income (loss)

The changes in accumulated other comprehensive income (loss) for the years ended December 31, 2023, 2022 and 2021 were as follows:


	Foreign Currency Translation Adjustments			Derivative Financial Instruments Designated as Cash Flow Hedges			Total
(in thousands)
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	)
(Loss) arising during the period		(89	)		—			(89	)

Net other comprehensive income (loss) — year 2023		(89	)		—			(89	)

Balance at December 31, 2023	$	(1,644	)	$	—		$	(1,644	)

Fair Value Measurements - Schedule of Changes in Contingent Consideration Liability (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Fair Value Disclosures [Abstract]
Beginning balance	$ 0	$ 0	$ 2,882
Revaluation	0	0	(2,882)
Ending balance	$ 0	$ 0	$ 0

Revenue from Contracts with Customers

12 Months Ended

Dec. 31, 2023

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, the contract qualifies as a series, 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

on-site

and offshore resources.

Our IT staffing segment combines technical expertise with business process experience in a broad range of staffing services in digital and mainstream technologies, which can be delivered onshore as well as offshore. 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. In late 2023, we expanded our service offerings to include engineering staffing services. Substantially all of our revenue is recognized over time.

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


	Years Ended December 31,
	2023		2022		2021
	(Amounts in thousands)
Data and Analytics Services Segment
Time-and-material Contracts	$	25,307	$	26,911	$	25,224
Fixed-price Contracts		9,051		13,683		13,115

Subtotal Data and Analytics Services	$	34,358	$	40,594	$	38,339

IT Staffing Services Segment
Time-and-material Contracts	$	166,740	$	201,644	$	183,673
Fixed-price Contracts		—		—		—

Subtotal IT Staffing Services	$	166,740	$	201,644	$	183,673

Total Revenues	$	201,098	$	242,238	$	222,012

The Company had one client that exceeded 10% of total revenues in 2023, 2022 and 2021 (CGI = 22.5%, 22.2% and 15.0%, respectively). Additionally, CGI accounted for 27.0% and 30.9% of the Company’s accounts receivable balance at December 31, 2023 and 2022, respectively.

The Company’s top ten clients represented approximately 53%, 53% and 48% of total revenues in 2023, 2022 and 2021, respectively. Additionally, our largest industry vertical, financial services, represented approximately 50% of total revenues in 2023 and 2022, and approximately 45% in 2021.

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


	Years Ended December 31,
	2023		2022		2021
	(Amounts in thousands)
United States	$	197,246	$	236,187	$	214,379
Canada		2,474		4,215		4,543
India and Other		1,378		1,836		3,090

Total	$	201,098	$	242,238	$	222,012

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,
	2023		2022
	(Amounts in thousands)
Receivables from contracts, beginning of year	$	33,603	$	34,153
Receivables from contracts, end of year	$	22,556	$	33,603
Contract assets, beginning of year	$	8,719	$	9,240
Contract assets, end of year	$	7,259	$	8,719
Contract liabilities, beginning of year	$	207	$	544
Contract liabilities, end of year	$	684	$	207

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

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-9

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-10

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Publisher FASB
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-Name Accounting Standards Codification
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-13

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
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+ Details

Cash and Cash Equivalents

12 Months Ended

Dec. 31, 2023

Cash and Cash Equivalents [Abstract]

Cash and Cash Equivalents

4.	Cash and Cash Equivalents

The Company had cash and cash equivalents consisting of cash balances on hand and money market funds that totaled $21.1 million at December 31, 2023 and $7.1 million at December 31, 2022. There were no restrictions on the Company’s cash balances during the periods presented.

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2023

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 and 2023. Still, the proliferation of

COVID-19

variants have caused some uncertainty and could continue to disrupt global markets in 2024 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

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 Credit Losses

A reconciliation of the beginning and ending amounts of allowance for credit losses for the three years ended December 31, 2023 is as follows:


	Balance at beginning of period		Charged to expense (credited)			Recoveries/ (Write- offs)			Balance at end of period
	(Amounts in thousands)
Year ended December 31, 2023	$	444	$	(30	)	$	114		$	528
Year ended December 31, 2022		375		50			19			444
Year ended December 31, 2021		413		130			(168	)		375

Equipment, Enterprise Software and Leasehold Improvements

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


Laptop Computers			3 - 4 years
Equipment			3 - 5 years
Enterprise Software			3 - 5 years

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

go-live

implementation dates.

Depreciation and amortization expense related to fixed assets totaled $1,083,000, $1,208,000 and $809,000 for the years ended December 31, 2023, 2022 and 2021, respectively.

Goodwill and Intangible Assets

not-to-compete,

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

$5.3 million. Accordingly, this goodwill impairment charge is reflected in selling, general and administrative

expenses

in the Company’s Consolidated Statements of Operations in Item 8, herein.

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.

Leases

Right-of-use

Income Taxes

559,000

and $

311,000

, 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

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

740-10,

“

Accounting for Uncertainty in Income Taxes

The income tax returns of the Company’s Canadian subsidiary for the 2018 and 2019 tax years are currently under audit by the Canadian taxing authorities.

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 expense reimbursement amounts vary by assignment, but on average represent less than

% 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’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

three

to five-year period.

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

Share-based Payments

Stock

Purchase Plan is determined at the date of grant using the Black-Scholes option pricing model.

Treasury Stock

Comprehensive Income (Loss)

Derivative Instruments and Hedging Activities - Interest Rate Swap Contracts

Derivative Instruments and Hedging Activities — Interest Rate Swap Contracts

At December 31, 2023 and 2022 no derivative instruments were outstanding.

Foreign Currency Translation

Earnings (Loss) Per Share

Basic earnings (loss) per share are computed using the weighted-average number of common shares outstanding during the period. Diluted

earnings

Recently Issued Accounting Standards

Recently Adopted Accounting Pronouncements

In October 2021, the FASB issued ASU

2021-08,

Recent Accounting Pronouncements not yet adopted

In November 2023, the FASB issued ASU

2023-07,

In December 2023, the FASB issued ASU

2023-09,

Earnings (Loss) per Share (Tables)

12 Months Ended

Dec. 31, 2023

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)	2023		2022		2021
Weighted-average shares outstanding:
Basic		11,613		11,588		11,436
Stock options and restricted share units		—		489		571

Diluted		11,613		12,077		12,007

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)	2023			2022		2021
Net income (loss)	$	(7,138	)	$	8,712	$	12,221
Basic weighted-average shares outstanding		11,613			11,588		11,436

Basic EPS	$	(.61	)	$	.75	$	1.07

Computation of Diluted EPS

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, which had a diluted effect on EPS:


	Years Ended December 31,
(Amounts in thousands, except per share data)	2023			2022		2021
Net income (loss)	$	(7,138	)	$	8,712	$	12,221
Basic weighted-average shares outstanding		11,613			12,077		12,007

Diluted EPS	$	(.61	)	$	.72	$	1.02

Business Segments and Geographic Information - Summary of Assets by Segment (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 105,227	$ 108,879	$ 114,068
Depreciation & Amortization	3,855	4,195	3,979
Capital Expenditures	335	835	1,895
Data and Analytics Services [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	45,681	54,544	56,634
Depreciation & Amortization	2,704	2,860	2,662
Capital Expenditures	177	756	1,692
IT Staffing Services [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	59,546	54,335	57,434
Depreciation & Amortization	1,151	1,335	1,317
Capital Expenditures	$ 158	$ 79	$ 203

- 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

Revenue from Contracts with Customers - Summary Of Net Accounts Receivable From Customers, Contract Assets And Contract Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Contract with Customer, Contract Asset, Contract Liability, and Receivable [Abstract]
Receivables from contracts, beginning of year	$ 33,603	$ 34,153
Receivables from contracts, end of year	22,556	33,603
Contract assets, beginning of year	8,719	9,240
Contract assets, end of year	7,259	8,719
Contract liabilities, beginning of year	207	544
Contract liabilities, end of year	$ 684	$ 207

Stock-Based Compensation

12 Months Ended

Dec. 31, 2023

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

Stock-Based Compensation

10.	Stock-Based Compensation

Effective October 1, 2008, the Company adopted a Stock Incentive Plan (the “Plan”) which, as amended, provides that up to 5,400,000 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, 2023, the Company had 4,005,000 outstanding and/or exercised stock options, 260,000 vested performance shares and 300,000 outstanding and/or released restricted stock units that were issued under the Plan. Thus, as of December 31, 2023, the Company has 835,000 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 generally vest over a

three

to five-year period and options expire after ten years from the grant date. Restricted stock awards generally vest over a

one-year

period. 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, 2023:


	Number of Options			Weighted Average Exercise Price
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
Granted		205,000			10.14
Exercised		—			—
Cancelled / forfeited		(434,000	)		13.62

Outstanding at December 31, 2023		2,097,000		$	10.80

As of December 31, 2023, the Company’s outstanding “in the money” stock options using the

year-end

share price of $8.43 had an aggregate intrinsic value of $2.6 million. As of December 31, 2023, the intrinsic value of vested stock options totaled $2.5 million. The total intrinsic value of options exercised during 2023, 2022 and 2021 totaled $0, $777,000 and $355,000, respectively. The measurement date fair value of stock options vested during 2023, 2022 and 2021 totaled $245,000, $653,000 and $2.1 million, respectively.

The table below summarizes information regarding the Company’s outstanding and exercisable stock options as of December 31, 2023:


Range of Exercise Prices:	Options Outstanding		Weighted Average Remaining Contractual Life (in years)		Weighted Average Exercise Price
$0.01 to $4.00		355,000		2.3	$	3.56
$4.01 to $8.00		575,000		4.8		6.83
$8.01 to $12.00		105,000		9.8		8.82
$12.01 to $16.00		821,000		7.5		14.99
$16.01 to $20.00		241,000		7.8		17.51

		2,097,000		6.0	$	10.80


Range of Exercise Prices:	Options Exercisable		Weighted Average Remaining Contractual Life (in years)		Weighted Average Exercise Price
$0.01 to $4.00		355,000		2.3	$	3.56
$4.01 to $8.00		491,000		4.8		6.84
$8.01 to $12.00		—		—		—
$12.01 to $16.00		335,000		6.4		15.42
$16.01 to $20.00		125,000		7.8		17.51

		1,306,000		4.8	$	9.17

Stock options of 205,000 units were issued during the year ended December 31, 2023, of which 180,000 vest over a four-year period and 25,000 vest over a three-year period. 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. The Company used the following average assumptions with respect to the Black-Scholes option pricing model for Mastech Digital stock options issued during 2023, 2022 and 2021.


	Years Ended December 31,
	2023			2022			2021
Stock option grants:
Weighted-average risk-free interest rate		4.0	%		2.7	%		0.6	%
Weighted-average dividend yield		0.0	%		0.0	%		0.0	%
Expected volatility		63.0	%		66.1	%		68.3	%
Expected term (in years)		3.7			3.6			3.8
Weighted-average fair value	$	5.01		$	7.83		$	8.85

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, 2023:


	Years Ended December 31,
	2023			2022			2021
Beginning outstanding balance		17,804			25,059			30,843
Awarded		19,924			13,979			11,955
Released		(17,804	)		(21,234	)		(17,739	)
Forfeited		—			—			—

Ending outstanding balance		19,924			17,804			25,059

The aggregate intrinsic value of restricted stock units outstanding at December 31, 2023 was $168,000. The total intrinsic value of restricted shares released during 2023 totaled $232,000.

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, 2023 and December 31, 2022, the Company issued 25,646 and 23,789 shares under the Stock Purchase Plan at an average share of $8.03 and $11.53, respectively. At December 31, 2023, there were 466,919 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 $3.1 million, $2.2 million and $2.2 million was recognized in the Consolidated Statements of Operations for the years ended December 31, 2023, 2022, and 2021, respectively. The Company has recognized related tax benefits associated with its stock-based compensation arrangements for the years ended December 31, 2023, 2022, and 2021 of $721,000, $663,000, and $622,000, respectively. As of December 31, 2023, the total remaining unrecognized compensation expense related to

non-vested

stock options totaled $3.5 million which will be amortized over the weighted-average remaining requisite service period of 1.8 years. The total remaining unrecognized compensation expense related to restricted stock units amounted to $21,000 which will be amortized over the weighted-average remaining requisite service period of 0.1 years.

Revenue from Contracts with Customers - Summary of Revenue from External Customers (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2020
Revenue from External Customer [Line Items]
Total	$ 201,098	$ 242,238	$ 222,012
United States [Member]
Revenue from External Customer [Line Items]
Total	197,246	236,187	214,379
Canada [Member]
Revenue from External Customer [Line Items]
Total	2,474	4,215	4,543
India and Other [Member]
Revenue from External Customer [Line Items]
Total	$ 1,378	$ 1,836	$ 3,090

- 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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+ Details

Stock-Based Compensation - Summary of Mastech's Restricted Stock Unit Activity (Detail) - Restricted Stock Units Activity [Member] - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Beginning outstanding balance	17,804	25,059	30,843
Awarded	19,924	13,979	11,955
Released	(17,804)	(21,234)	(17,739)
Forfeited			0
Ending outstanding balance	19,924	17,804	25,059

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

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+ Details

Fair Value Measurements - Summary of Financial Assets (Liabilities) at Fair Value Measured on Non-recurring Basis (Detail) - Fair Value, Nonrecurring [Member] $ in Thousands	Dec. 31, 2023 USD ($)
Fair Value Of Assets And Liabilities Measured On Non Recurring Basis [Line Items]
Goodwill	$ 27,210
Level 1 [Member]
Fair Value Of Assets And Liabilities Measured On Non Recurring Basis [Line Items]
Goodwill	0
Level 2 [Member]
Fair Value Of Assets And Liabilities Measured On Non Recurring Basis [Line Items]
Goodwill	0
Level 3 [Member]
Fair Value Of Assets And Liabilities Measured On Non Recurring Basis [Line Items]
Goodwill	$ 27,210

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 21,147	$ 7,057
Accounts receivable, net of allowance for credit losses of $528 in 2023 and $444 in 2022	22,556	33,603
Unbilled receivables	7,259	8,719
Prepaid and other current assets	5,501	3,795
Total current assets	56,463	53,174
Equipment, enterprise software, and leasehold improvements, at cost:
Equipment	3,012	2,790
Enterprise software	4,185	4,185
Leasehold improvements	753	732
Total equipment, enterprise software, and leasehold improvements	7,950	7,707
Less – accumulated depreciation and amortization	(6,037)	(5,042)
Net equipment, enterprise software, and leasehold improvements	1,913	2,665
Operating lease right-of-use assets, net	5,106	3,886
Deferred income taxes	793	0
Deferred financing costs, net	284	293
Non-current deposits	457	578
Goodwill, net of impairment	27,210	32,510
Intangible assets, net of amortization	13,001	15,773
Total assets	105,227	108,879
Current liabilities:
Current portion of long-term debt	0	1,100
Accounts payable	4,659	4,475
Accrued payroll and related costs	12,354	11,085
Current portion of operating lease liability	1,236	1,504
Other accrued liabilities	938	1,186
Deferred revenue	684	207
Total current liabilities	19,871	19,557
Long-term liabilities:
Long-term operating lease liability, less current portion	3,843	2,294
Long-term accrued income taxes	69	105
Deferred income taxes	0	920
Total liabilities	23,783	22,876
Commitments and contingent liabilities (Note 8)
Shareholders' equity:
Preferred Stock, no par value; 20,000,000 shares authorized; none outstanding
Common Stock, par value $.01; 100,000,000 shares authorized and 13,312,568 shares issued as of December 31, 2023 and 13,269,118 shares issued as of December 31, 2022	133	133
Additional paid-in-capital	35,345	32,059
Retained earnings	52,415	59,553
Accumulated other comprehensive income (loss)	(1,644)	(1,555)
Treasury stock, at cost; 1,714,119 shares as of December 31, 2023 and 1,646,420 as of December 31, 2022	(4,805)	(4,187)
Total shareholders' equity	81,444	86,003
Total liabilities and shareholders' equity	$ 105,227	$ 108,879

Income Taxes

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Income Taxes

11.	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, 2023, 2022 and 2021:


	Years Ended December 31,
	2023			2022			2021
	(Amounts in thousands)
Income (loss) before income taxes:
Domestic	$	(6,222	)	$	13,892		$	17,117
Foreign		(2,809	)		(1,401	)		(231	)

Income (loss) before income taxes	$	(9,031	)	$	12,491		$	16,886

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 (benefit) for income taxes, as shown in the accompanying Consolidated Statement of Operations, consisted of the following for the years ended December 31, 2023, 2022 and 2021:


	Years Ended December 31,
	2023			2022			2021
	(Amounts in thousands)
Current provision (benefit):
Federal	$	(473	)	$	2,293		$	2,657
State		(23	)		653			713
Foreign		316			178			234

Total current provision (benefit)		(180	)		3,124			3,604

Deferred provision (benefit):
Federal		(648	)		678			873
State		(133	)		162			233
Foreign		(1,001	)		(433	)		(177	)

Total deferred provision (benefit)		(1,782	)		407			929

Change in valuation allowance		69			248			132

Total provision (benefit) for income taxes	$	(1,893	)	$	3,779		$	4,665

The reconciliation of income taxes computed using our statutory U.S. income tax rate and the provision (benefit) for income taxes for the years ended December 31, 2023, 2022 and 2021 were as follows:


	Years Ended December 31,
(Amounts in thousands)	2023						2022					2021
Income taxes computed at the federal statutory rate	$	(1,897	)		(21.0	%)	$	2,623		21.0	%	$	3,546			21.0	%
State income taxes, net of federal tax benefit		(198	)		(2.2	)		804		6.4			962			5.7
Excess tax benefits from stock options/restricted shares		220			2.4			56		0.5			(82	)		(0.5	)
Difference in tax rate on foreign earnings/other		(87	)		(1.0	)		48		0.4			107			0.6
Change in valuation allowance		69			0.8			248		2.0			132			0.8

	$(1,893)			(21.0%)			$3,779		30.3%			$4,665			27.6%

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


	At December 31,
	2023			2022
	(Amounts in thousands)
Deferred tax assets:
Allowance for credit losses	$	150		$	126
Accrued vacation and bonuses		437			342
Stock-based compensation expense		2,100			1,692
Acquisition-related transaction costs		471			509
Net operating losses		628			559

Total deferred tax assets		3,786			3,228

Deferred tax liabilities:
Prepaid expenses		488			441
Depreciation, intangibles and contingent consideration		1,877			3,148

Total deferred tax liabilities		2,365			3,589
Valuation allowance		(628	)		(559	)

Net deferred tax asset (liability)	$	793		$	(920	)

For the three years ended December 31, 2023, the Company had no unrecognized tax benefits related to uncertain tax positions.

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, 2023 and 2022, our valuation allowance was comprised of balances within locations of Singapore, Ireland and the United Kingdom. The valuation allowance balances at these locations totaled $

628

,000, $

559

,000 and $

311

,000 as of December 31, 2023, 2022 and 2021, respectively, and reflect net operating losses which may not be realizable in the future.

The income tax returns of the Company’s Canadian subsidiary for the 2018 and 2019 tax years are currently under audit by the Canadian taxing authorities.

- 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.

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+ Details

Related-Party Transactions - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2023	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]
Term of agreement	3 years
Related party purchases	$ 118,000	$ 98,000	$ 98,000

Shareholders' Equity - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands		12 Months Ended
	Feb. 08, 2023	Dec. 31, 2023	Dec. 31, 2022
Equity, Class of Treasury Stock [Line Items]
Shares purchased to satisfy employee tax obligation		0	0
Treasury stock, shares		1,714,119	1,646,420
Treasury stock, at cost		$ 4,805	$ 4,187
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
Number of shares repurchased during the period		67,699
Treasury stock average repurchase price per share		$ 9.1

- Definition

Number of shares that have been repurchased during the period and have not been retired and are not held in treasury. Some state laws may govern the circumstances under which an entity may acquire its own stock and prescribe the accounting treatment therefore. This element is used when state law does not recognize treasury stock.

+ References + Details

Subsequent Event

12 Months Ended

Dec. 31, 2023

Subsequent Events [Abstract]

Subsequent Event

18.	Subsequent Event

On January 12, 2024, we entered into a consulting services agreement with Primentor, Inc., a California corporation; Phaneesh Murthy (“Murthy”), the owner of Primentor; Srinjay Sengupta (“Sengupta”), a consultant of Primentor; and Sunil Wadhwani and Ashok Trivedi (together the “Founders”), each

co-founders

and directors of the Company. Under the terms of the consulting services agreement, Primentor will provide the Company with strategic advisory and management consulting services, as well as any other business and organizational strategy services as the Board of Directors of Company may reasonably request from time to time.

The

initial term of the consulting services agreement is for a

three-year

period commencing January 12, 2024, and the Company may request to renew the term for additional successive

one-year

terms, in which case Primentor and the Company will negotiate to agree upon the scope of the additional services and the amount of additional consulting fees.

As compensation to Primentor, Murthy and Sengupta for providing the services requested by the Company, the Company will provide the following compensation:

Consulting fees to Primentor of $990,000 in year one; $270,000 in year two; and $120,000 in year three, plus reimbursement for any reasonable and documented

out-of-pocket

expenses incurred by Primentor’s personnel in rendering the services;

Stock options to purchase up to

192,500

shares of the Company’s common stock to each, Murthy and Sangupta, at an exercise price of $8.34 per share, with vesting occurring equally on an annual basis over a three-year period; and

Murthy and Sangupta will each receive from the Founders, for no additional consideration, an aggregate number of shares of common stock of the Company held by the Founders that is equal to 1.1% of the total number of shares of common stock of the Company outstanding at the time of a triggering event, as defined in the consulting services agreement.

The foregoing description of the consulting agreement is qualified in its entirety by reference to the full text of the Consulting Agreement (including the form of stock option agreements attached as exhibits thereto), which was filed by the Company as Exhibit 10.1 to the Company’s Form

8-K

filed with the SEC on January 19, 2024.

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, 2020	$ 59,533	$ 130	$ 25,509	$ 38,620	$ (4,187)	$ (539)
Net income (loss)	12,221			12,221
Employee common stock purchases	301	0	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 (loss)	8,712			8,712
Employee common stock purchases	263		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)
Net income (loss)	(7,138)			(7,138)
Employee common stock purchases	204	0	204
Other comprehensive (loss), net of taxes	(89)					(89)
Stock-based compensation expense	3,082		3,082
Purchase of treasury stock	(618)	0	0		(618)
Ending Balances at Dec. 31, 2023	$ 81,444	$ 133	$ 35,345	$ 52,415	$ (4,805)	$ (1,644)

- Definition

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

+ References

+ Details

- Definition

Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.

+ References

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-Publisher FASB
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+ Details

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

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Revenues	$ 201,098	$ 242,238	$ 222,012
Cost of revenues	150,062	179,055	162,568
Gross profit	51,036	63,183	59,444
Selling, general and administrative expenses:
Operating expenses	51,911	50,984	44,716
Impairment of goodwill	5,300	0	0
Employment-related claim, net of recoveries	3,100	0	0
Revaluation of contingent consideration liability	0	0	(2,882)
Total selling, general and administrative expenses	60,311	50,984	41,834
Income (loss) from operations	(9,275)	12,199	17,610
Interest income (expense), net	319	(358)	(675)
Other income (expense), net	(75)	650	(49)
Income (loss) before income taxes	(9,031)	12,491	16,886
Income tax expense (benefit)	(1,893)	3,779	4,665
Net income (loss)	$ (7,138)	$ 8,712	$ 12,221
Earnings (Loss) Per Share:
Basic	$ (0.61)	$ 0.75	$ 1.07
Diluted	$ (0.61)	$ 0.72	$ 1.02
Weighted average common shares outstanding:
Basic	11,613	11,588	11,436
Diluted	11,613	12,077	12,007

Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 2023

Fair Value Disclosures [Abstract]

Summary of Financial Assets (Liabilities) at Fair Value Measured on Non-recurring Basis

non-recurring

basis:


	Fair Value as of December 31, 2023
(Amounts in thousands)	Level 1		Level 2		Level 3		Total
Goodwill	$	—	$	—	$	27,210	$	27,210

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, 2023:


	Years Ended December 31,
	2023		2022		2021
	(Amounts in thousands)
Beginning balance	$	—	$	—	$	2,882
Revaluation		—		—		(2,882	)

Ending balance	$	—	$	—	$	—

Other Comprehensive Income (Loss)

12 Months Ended

Dec. 31, 2023

Text Block [Abstract]

Other comprehensive income (loss)

14.	Other Comprehensive Income (Loss)

The changes in accumulated other comprehensive income (loss) for the years ended December 31, 2023, 2022 and 2021 were as follows:


	Foreign Currency Translation Adjustments			Derivative Financial Instruments Designated as Cash Flow Hedges			Total
(in thousands)
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	)
(Loss) arising during the period		(89	)		—			(89	)

Net other comprehensive income (loss) — year 2023		(89	)		—			(89	)

Balance at December 31, 2023	$	(1,644	)	$	—		$	(1,644	)

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 (loss).

Prior to April 2021, the Company utilized an interest-rate swap to convert a variable interest rate on debt 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”. 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. There was no impact on the Consolidated Statements of Operations and Comprehensive Income (“OCI”) for the years ended December 31, 2023 and 2022 and there is no balance reflected in the Consolidated Balance Sheets for these periods.

Earnings (Loss) per Share - Schedule of Denominators of Basic and Diluted EPS Computations (Detail) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Weighted-average shares outstanding:
Basic	11,613	11,588	11,436
Stock options and restricted share units	0	489	571
Diluted	11,613	12,077	12,007

Goodwill and Other Intangible Assets, net

12 Months Ended

Dec. 31, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Other Intangible Assets, net

3.	Goodwill and Other Intangible Assets, net

Goodwill of $8.4 million related to our IT Staffing Services segment resulted from the 2015 acquisition of Hudson IT. Goodwill related to our Data and Analytics Services segment includes our 2017 acquisition of the services division of InfoTrellis, which totaled $27.4 million, and our 2020 acquisition of AmberLeaf, which totaled $6.4 million. The Company recorded a $5.3 million goodwill impairment related to the Data and Analytics Services segment in 2023 and a $9.7 million goodwill impairment in 2018. The impairments were primarily attributable to declines in revenue levels and lower future revenue projections.

A reconciliation of the beginning and ending amounts of goodwill by operating segment for the three years ended December 31, 2023 is as follows:


	Years Ended December 31,
	2023		2022		2021
	(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,
	2023			2022		2021
	(Amounts in thousands)
Data and Analytics Services:
Beginning balance	$	24,083		$	24,083	$	24,083
Goodwill recorded		—			—		—
Impairment		(5,300	)		—		—

Ending balance	$	18,783		$	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, 2023 and 2022:


	As of December 31, 2023
(Amounts in thousands)	Amortization Period (In Years)		Gross Carrying Value		Accumulative Amortization		Net Carrying Value
IT Staffing Services:
Client relationships		12	$	7,999	$	5,694	$	2,305
Covenant-not-to-compete		5		319		319		—
Trade name		3		249		249		—
Data and Analytics Services:
Client relationships		12		19,641		9,776		9,865
Covenant-not-to-compete		5		1,201		1,047		154
Trade name		5		1,711		1,539		172
Technology		7		1,979		1,474		505

Total Intangible Assets			$	33,099	$	20,098	$	13,001


	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

Amortization expense for the years ended December 31, 2023, 2022 and 2021 totaled $2.8 million, $3.0 million and $3.2 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, 2024 through 2028 is as follows:


	Years Ended December 31,
	2024		2025		2026		2027		2028
	(Amounts in thousands)
Amortization expense	$	2,693	$	2,553	$	2,413	$	2,025	$	1,637

Subsequent Event - Additional Information (Detail) - Subsequent Event [Member] - Primentor Inc [Member] - Consulting Services Agreement [Member] $ in Thousands	Jan. 12, 2024 USD ($) shares
Subsequent Event [Line Items]
Term of agreement of consultancy services	3 years
Other commitment due in next twelve months	$ 990,000
Other commitment due in second year	270,000
Other commitment due in third year	$ 120,000
Murthy [Member]
Subsequent Event [Line Items]
Share based compensation by share based number of shares covered for the options to be issued and exercised \| shares	192,500
Sangupta [Member]
Subsequent Event [Line Items]
Share based compensation by share based number of shares covered for the options to be issued and exercised \| shares	192,500
Murthy and Sangupta [Member] \| Shares from Founders [Member]
Subsequent Event [Line Items]
Percentage of stock outstanding issuable	1.10%

Income Taxes - Components of Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Deferred tax assets:
Allowance for credit losses	$ 150	$ 126
Accrued vacation and bonuses	437	342
Stock-based compensation expense	2,100	1,692
Acquisition-related transaction costs	471	509
Net operating losses	628	559
Total deferred tax assets	3,786	3,228
Deferred tax liabilities:
Prepaid expenses	488	441
Depreciation, intangibles and contingent consideration	1,877	3,148
Total deferred tax liabilities	2,365	3,589
Valuation allowance	(628)	(559)	$ (311)
Net deferred tax liability	$ 793	$ (920)

Shareholders' Equity

12 Months Ended

Dec. 31, 2023

Equity [Abstract]

Shareholders' Equity

12.	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

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. During the year ended December 31, 2023, the Company repurchased 67,699 shares of common stock at an average price of $9.10 per share under this program. Additionally, the Company makes stock purchases from time to time to satisfy employee tax obligations related to its Stock Incentive Plan. The Company did not purchase any shares to satisfy employee tax obligations during the years ended December 31, 2023 and 2022.

At December 31, 2023 and 2022, the company held 1.7 million and 1.6 million shares in its treasury at a cost of approximately $4.8 million and $4.2 million, respectively.

- Definition

The entire disclosure for equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Related-Party Transactions

12 Months Ended

Dec. 31, 2023

Related-Party Transactions

17.	Related-Party Transactions

In 2023, we entered into a three-year agreement to purchase cybersecurity software licenses from CrowdStrike, Inc. for $118,000 per year. During 2022 and 2021, we purchased cybersecurity software licenses from CrowdStrike, Inc. for $

98,000

each year. 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.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

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+ Details

Goodwill and Other Intangible Assets, net - Components of Identifiable Intangible assets (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Intangible Assets, Accumulated Amortization	$ 20,098	$ 17,326
Total Intangible Assets, Gross Carrying Value	33,099	33,099
Total Intangible Assets, Net Carrying Value	$ 13,001	$ 15,773
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	5,694	5,027
Intangible Assets, Net Carrying Value	$ 2,305	$ 2,972
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	9,776	8,140
Intangible Assets, Net Carrying Value	$ 9,865	$ 11,501
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	1,047	959
Intangible Assets, Net Carrying Value	$ 154	$ 242
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	1,539	1,441
Intangible Assets, Net Carrying Value	$ 172	$ 270
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	1,474	1,191
Intangible Assets, Net Carrying Value	$ 505	$ 788

Income Taxes - Provision (Benefit) for Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Current provision (benefit):
Federal	$ (473)	$ 2,293	$ 2,657
State	(23)	653	713
Foreign	316	178	234
Total current provision (benefit)	(180)	3,124	3,604
Deferred provision (benefit):
Federal	(648)	678	873
State	(133)	162	233
Foreign	(1,001)	(433)	(177)
Total deferred provision (benefit)	(1,782)	407	929
Change in valuation allowance	69	248	132
Total provision (benefit) for income taxes	$ (1,893)	$ 3,779	$ 4,665

Employee Benefit Plan

12 Months Ended

Dec. 31, 2023

Retirement Benefits [Abstract]

Employee Benefit Plan

9.	Employee Benefit Plan

The Company provides an Employee Retirement Savings Plan (the “Retirement Plan”) under Section 401(k) of the Internal Re

nue Code of 1986, as amended (the “Code”), that covers substantially all U.S.-based salaried and

W-2

hourly employees. Employees may contribute a percentage of eligible compensation to the Retirement Plan, subject to certain limits under the Code. The Company did not provide for any matching contributions for the three years ended December 31, 2023.

- Definition

The entire disclosure for retirement benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 70
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
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-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480126/715-20-S99-2

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-Topic 715
-SubTopic 60
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-Section 50
-Paragraph 3
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480266/715-60-50-3

+ Details

Business Segments and Geographic Information - Summary of Operating Segments (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Segment Reporting Information [Line Items]
Revenues:	$ 201,098	$ 242,238	$ 222,012
Gross Margin %:	25.40%	26.10%	26.80%
Segment operating income (loss):	$ (9,275)	$ 12,199	$ 17,610
Amortization of acquired intangible assets	(2,772)	(2,987)	(3,170)
Goodwill impairment	(5,300)	0	0
Employment-related claim, net of recoveries	(3,100)	0	0
Cybersecurity breach	0	(450)	0
Severance expense	(2,350)	(990)	0
Revaluation of contingent consideration liability	0	0	2,882
Acquisition transaction expenses	0	0	(140)
Interest expense, FX gains/losses and other, net	244	292	(724)
Income (loss) before income taxes	(9,031)	12,491	16,886
Data and Analytics Services [Member]
Segment Reporting Information [Line Items]
Revenues:	$ 34,358	$ 40,594	$ 38,339
Gross Margin %:	43.50%	41.50%	48.40%
Goodwill impairment	$ (5,300)	$ 0	$ 0
IT Staffing Services [Member]
Segment Reporting Information [Line Items]
Revenues:	$ 166,740	$ 201,644	$ 183,673
Gross Margin %:	21.60%	23.00%	22.30%
Goodwill impairment	$ 0	$ 0	$ 0
Operating Segments [Member]
Segment Reporting Information [Line Items]
Segment operating income (loss):	4,247	16,626	18,038
Operating Segments [Member] \| Data and Analytics Services [Member]
Segment Reporting Information [Line Items]
Segment operating income (loss):	(1,807)	3,329	5,310
Operating Segments [Member] \| IT Staffing Services [Member]
Segment Reporting Information [Line Items]
Segment operating income (loss):	$ 6,054	$ 13,297	$ 12,728

Stock-Based Compensation - Summary of Company's Stock Option Activity (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Number of Options Outstanding, Beginning Balance	2,326,000	2,041,000	2,009,000
Number of Options, Granted	205,000	1,200,000	501,000
Number of Options, Exercised	0	(113,000)	(31,000)
Number of Options, Cancelled / forfeited	(434,000)	(802,000)	(438,000)
Number of Options Outstanding, Ending Balance	2,097,000	2,326,000	2,041,000
Weighted Average Exercise Price, Beginning Balance	$ 11.38	$ 10.66	$ 9.4
Weighted Average Exercise Price, Granted	10.14	15.76	17.58
Weighted Average Exercise Price, Exercised	0	11.73	7.34
Weighted Average Exercise Price, Cancelled / forfeited	13.62	15.85	13.04
Weighted Average Exercise Price, Ending Balance	$ 10.8	$ 11.38	$ 10.66

Earnings (Loss) per Share - Computation of Basic EPS (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Earnings Per Share [Abstract]
Net income (loss)	$ (7,138)	$ 8,712	$ 12,221
Basic weighted-average shares outstanding	11,613	11,588	11,436
Basic EPS	$ (0.61)	$ 0.75	$ 1.07

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-3

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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Reference 15: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

- Definition

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

+ References

+ Details

Business Segments and Geographic Information - Summary of Revenue from External Customers (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Segment Reporting Information [Line Items]
Revenues	$ 201,098	$ 242,238	$ 222,012
Equipment, Enterprise Software and Leasehold Improvements, net	1,913	2,665	3,038
United States [Member]
Segment Reporting Information [Line Items]
Revenues	197,246	236,187	214,379
Equipment, Enterprise Software and Leasehold Improvements, net	791	1,353	2,221
Canada [Member]
Segment Reporting Information [Line Items]
Revenues	2,474	4,215	4,543
Equipment, Enterprise Software and Leasehold Improvements, net	332	429	2
India and Other [Member]
Segment Reporting Information [Line Items]
Revenues	1,378	1,836	3,090
Equipment, Enterprise Software and Leasehold Improvements, net	$ 790	$ 883	$ 815

- 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).

+ References

+ Details

Business Segments and Geographic Information (Tables)

12 Months Ended

Dec. 31, 2023

Segment Reporting [Abstract]

Summary of Operating Segments

Below are the operating results of our reporting segments:


	Years Ended December 31,
	2023			2022			2021
	(Amounts in thousands)
Revenues:
Data and Analytics Services	$	34,358		$	40,594		$	38,339
IT Staffing Services		166,740			201,644			183,673

Total revenues	$	201,098		$	242,238		$	222,012

Gross Margin %:
Data and Analytics Services		43.5	%		41.5	%		48.4	%
IT Staffing Services		21.6	%		23.0	%		22.3	%

Total gross margin %		25.4	%		26.1	%		26.8	%
Segment operating income (loss):
Data and Analytics Services	$	(1,807	)	$	3,329		$	5,310
IT Staffing Services		6,054			13,297			12,728

Subtotal		4,247			16,626			18,038

Amortization of acquired intangible assets		(2,772	)		(2,987	)		(3,170	)
Goodwill impairment		(5,300	)		—			—
Employment-related claim, net of recoveries		(3,100	)		—			—
Cybersecurity breach		—			(450	)		—
Severance expense		(2,350	)		(990	)		—
Revaluation of contingent consideration liability		—			—			2,882
Acquisition transaction expenses		—			—			(140	)
Interest expense, FX gains/losses and other, net		244			292			(724	)

Income (loss) before income taxes	$	(9,031	)	$	12,491		$	16,886

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)	2023		2022		2021		2023		2022		2021		2023		2022		2021
Data and Analytics Services	$	45,681	$	54,544	$	56,634	$	2,704	$	2,860	$	2,662	$	177	$	756	$	1,692
IT Staffing Services		59,546		54,335		57,434		1,151		1,335		1,317		158		79		203

Total	$	105,227	$	108,879	$	114,068	$	3,855	$	4,195	$	3,979	$	335	$	835	$	1,895

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	2023		2022		2021		2023		2022		2021
United States	$	197,246	$	236,187	$	214,379	$	791	$	1,353	$	2,221
Canada		2,474		4,215		4,543		332		429		2
India and Other		1,378		1,836		3,090		790		883		815

Total	$	201,098	$	242,238	$	222,012	$	1,913	$	2,665	$	3,038

Employee Benefit Plan - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Matching contributions	$ 0	$ 0	$ 0

Business Segments and Geographic Information

12 Months Ended

Dec. 31, 2023

Segment Reporting [Abstract]

Business Segments and Geographic Information

16.	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

the services division of Canada-based

Info

Trellis, 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,
	2023			2022			2021
	(Amounts in thousands)
Revenues:
Data and Analytics Services	$	34,358		$	40,594		$	38,339
IT Staffing Services		166,740			201,644			183,673

Total revenues	$	201,098		$	242,238		$	222,012

Gross Margin %:
Data and Analytics Services		43.5	%		41.5	%		48.4	%
IT Staffing Services		21.6	%		23.0	%		22.3	%

Total gross margin %		25.4	%		26.1	%		26.8	%
Segment operating income (loss):
Data and Analytics Services	$	(1,807	)	$	3,329		$	5,310
IT Staffing Services		6,054			13,297			12,728

Subtotal		4,247			16,626			18,038

Amortization of acquired intangible assets		(2,772	)		(2,987	)		(3,170	)
Goodwill impairment		(5,300	)		—			—
Employment-related claim, net of recoveries		(3,100	)		—			—
Cybersecurity breach		—			(450	)		—
Severance expense		(2,350	)		(990	)		—
Revaluation of contingent consideration liability		—			—			2,882
Acquisition transaction expenses		—			—			(140	)
Interest expense, FX gains/losses and other, net		244			292			(724	)

Income (loss) before income taxes	$	(9,031	)	$	12,491		$	16,886

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


	Total Assets						Depreciation & Amortization						Capital Expenditures
(Amounts in thousands)	2023		2022		2021		2023		2022		2021		2023		2022		2021
Data and Analytics Services	$	45,681	$	54,544	$	56,634	$	2,704	$	2,860	$	2,662	$	177	$	756	$	1,692
IT Staffing Services		59,546		54,335		57,434		1,151		1,335		1,317		158		79		203

Total	$	105,227	$	108,879	$	114,068	$	3,855	$	4,195	$	3,979	$	335	$	835	$	1,895

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	2023		2022		2021		2023		2022		2021
United States	$	197,246	$	236,187	$	214,379	$	791	$	1,353	$	2,221
Canada		2,474		4,215		4,543		332		429		2
India and Other		1,378		1,836		3,090		790		883		815

Total	$	201,098	$	242,238	$	222,012	$	1,913	$	2,665	$	3,038

- Definition

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

+ References

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-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
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-URI https://asc.fasb.org//1943274/2147482810/280-10-50-21

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
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-Subparagraph (b)
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

+ Details

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Accounts receivable, allowance for uncollectible accounts	$ 528	$ 444
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	100,000,000	100,000,000
Common stock, shares issued	13,312,568	13,269,118
Treasury stock, shares	1,714,119	1,646,420

Cover Page - USD ($) $ in Thousands	12 Months Ended
Cover Page - USD ($) $ in Thousands	Dec. 31, 2023	Mar. 01, 2024	Jun. 30, 2023
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, 2023
Document Fiscal Year Focus	2023
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	NYSEAMER
Entity Address, State or Province	PA
Entity Small Business	true
Entity Emerging Growth Company	false
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Public Float			$ 32,173,000
Entity Common Stock, Shares Outstanding		11,612,185
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

Summary of Significant Accounting Policies - Schedule of a Reconciliation of Allowance for Credit Losses (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance at beginning of period	$ 444	$ 375	$ 413
Charged to expense (credited)	(30)	50	130
Recoveries/ (Write -offs)	114	19	(168)
Balance at end of period	$ 528	$ 444	$ 375

Leases

12 Months Ended

Dec. 31, 2023

Leases [Abstract]

Leases

The Company rents certain office facilities and equipment under noncancelable operating leases. As of December 31, 2023, 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 4.3 years. Several leases have an option to renew, at our sole discretion, for an additional term. Our present lease terms range from less than one year to 5.8 years with a weighted average of 4.0 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, 2023		December 31, 2022
	(in thousands)
Assets:
Long-term operating lease right-of-use assets	$	5,106	$	3,886

Liabilities:
Short-term operating lease liability	$	1,236	$	1,504
Long-term operating lease liability		3,843		2,294

Total Liabilities	$	5,079	$	3,798

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


	Amount as of December 31, 2023
	(in thousands)
2024	$	1,474
2025		1,477
2026		1,477
2027		791
2028		259
Thereafter		196

Total	$	5,674
Less: Imputed interest		(595	)

Present value of operating lease liabilities	$	5,079

The weighted average discount rate used to calculate the present value of future lease payments was 5.4%.

We recognize rent expense for these leases on a straight-line basis over the lease term. Rental expense for the years ended December 31, 2023, 2022 and 2021 totaled $1.7 million, $1.7 million and $1.8 million, respectively.

Total cash paid for lease liabilities for the years ended December 31, 2023, 2022 and 2021 totaled $1.6 million, $1.7 million and $1.5 million, respectively.

New leases entered into during the years ended December 31, 2023, 2022 and 2021 totaled $2.7 million, $0.5 million and $3.1 million, respectively. In 2023, the Company renegotiated and extended a 39,875 square feet office space lease in Noida, India through August 30, 2027 and a 11,495 square feet office space lease in Moon Township, Pennsylvania

through

September 29, 2029. New leases are considered

non-cash

transactions.

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]
Deferred Current Liability		$ 2.3

Revenue from Contracts with Customers (Tables)

12 Months Ended

Dec. 31, 2023

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,
	2023		2022		2021
	(Amounts in thousands)
Data and Analytics Services Segment
Time-and-material Contracts	$	25,307	$	26,911	$	25,224
Fixed-price Contracts		9,051		13,683		13,115

Subtotal Data and Analytics Services	$	34,358	$	40,594	$	38,339

IT Staffing Services Segment
Time-and-material Contracts	$	166,740	$	201,644	$	183,673
Fixed-price Contracts		—		—		—

Subtotal IT Staffing Services	$	166,740	$	201,644	$	183,673

Total Revenues	$	201,098	$	242,238	$	222,012

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,
	2023		2022		2021
	(Amounts in thousands)
United States	$	197,246	$	236,187	$	214,379
Canada		2,474		4,215		4,543
India and Other		1,378		1,836		3,090

Total	$	201,098	$	242,238	$	222,012

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,
	2023		2022
	(Amounts in thousands)
Receivables from contracts, beginning of year	$	33,603	$	34,153
Receivables from contracts, end of year	$	22,556	$	33,603
Contract assets, beginning of year	$	8,719	$	9,240
Contract assets, end of year	$	7,259	$	8,719
Contract liabilities, beginning of year	$	207	$	544
Contract liabilities, end of year	$	684	$	207

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
OPERATING ACTIVITIES:
Net income (loss)	$ (7,138)	$ 8,712	$ 12,221
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization	3,855	4,195	3,979
Bad debt expense	(30)	50	130
Interest amortization of deferred financing costs	73	73	82
Stock-based compensation expense	3,082	2,225	2,212
Deferred income taxes, net	(1,714)	655	1,061
Impairment of goodwill	5,300	0	0
Revaluation of contingent consideration liability	0	0	(2,882)
Operating lease assets and liabilities, net	75	(379)	173
Loss on disposition of fixed assets	1	0	9
Long-term accrued income taxes	(36)	(20)	(40)
Working capital items:
Accounts receivable and unbilled receivables	12,537	1,021	(11,389)
Prepaid and other current assets	(1,718)	95	(2,544)
Accounts payable	186	(479)	2,365
Accrued payroll and related costs	1,276	(3,155)	(429)
Other accrued liabilities	(248)	(41)	202
Deferred revenue	477	(337)	66
Net cash flows provided by operating activities	15,978	12,615	5,216
INVESTING ACTIVITIES:
Recovery of (payments for) non-current deposits	119	17	(199)
Capital expenditures	(335)	(835)	(1,895)
Proceeds from the sale of fixed assets	0	0	10
Net cash flows (used in) investing activities	(216)	(818)	(2,084)
FINANCING ACTIVITIES:
(Repayments) on term loan facility	(1,100)	(12,000)	(4,400)
Proceeds from the issuance of common stock	204	263	301
Purchase of treasury stock	(618)	0	0
Payment of deferred financing costs	(64)	0	(223)
Proceeds from the exercise of stock options	0	1,323	229
Net cash flows (used in) financing activities	(1,578)	(10,414)	(4,093)
Effect of exchange rate changes on cash and cash equivalents	(94)	(948)	(94)
Net change in cash and cash equivalents	14,090	435	(1,055)
Cash and cash equivalents, beginning of period	7,057	6,622	7,677
Cash and cash equivalents, end of period	21,147	7,057	6,622
SUPPLEMENTAL DISCLOSURE:
Cash payments for interest expense	43	324	623
Cash payments for income taxes	$ 1,356	$ 2,164	$ 3,831

Credit Facility

12 Months Ended

Dec. 31, 2023

Text Block [Abstract]

Credit Facility

5.	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, Exhibit 10.2 to the Form

8-K/A

filed with the SEC on January 4, 2022 and Exhibit 10.12 to the Company’s Form

10-K

filed with the SEC on March 15, 2024. 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 of $

1.1

million was made on January 3, 2023, taking the outstanding balance to

zero

Borrowings under the Revolver and the Term Loan, which may be made 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 Secured Overnight Financing Rate (“SOFR”), 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 Loan borrowings. The applicable margin on the SOFR is between 1.50% and 2.25% on Revolver borrowings and between 2.75% and 3.50% on Term Loan borrowings. A 20 to

30-basis

point per annum commitment fee on the unused portion of the Revolver 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, 2023, the Company was in compliance with all applicable provisions of the Credit Agreement.

In connection with securing the commitments under the Credit Agreement and the April 20, 2018, October 1, 2020, December 29, 2021 and December 29, 2023 amendments to the Credit Agreement, the Company paid a commitment fee and incurred deferred financing costs totaling $1,039,000, which were capitalized and are being amortized as interest expense over the life of the Credit Facility. Deferred financing costs of $284,000 and $293,000 (net of amortization) as of December 31, 2023, and December 31, 2022, respectively, are presented as long-term assets in the Company’s Consolidated Balance Sheets.

As of December 31, 2023, and December 31, 2022, the Company’s outstanding borrowings under the Revolver totaled zero dollars; and unused borrowing capacity available was approximately $22.5 million and $31.8 million, respectively. The Company’s outstanding borrowings under the Term Loan were zero dollars and $1.1 million at December 31, 2023, and December 31, 2022, respectively.

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

Estimated Useful Lives of Depreciable Assets

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


Laptop Computers			3 - 4 years
Equipment			3 - 5 years
Enterprise Software			3 - 5 years

Schedule of a Reconciliation of Allowance for Credit Losses

A reconciliation of the beginning and ending amounts of allowance for credit losses for the three years ended December 31, 2023 is as follows:


	Balance at beginning of period		Charged to expense (credited)			Recoveries/ (Write- offs)			Balance at end of period
	(Amounts in thousands)
Year ended December 31, 2023	$	444	$	(30	)	$	114		$	528
Year ended December 31, 2022		375		50			19			444
Year ended December 31, 2021		413		130			(168	)		375

Earnings (Loss) per Share - Computation of Diluted EPS (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Earnings Per Share [Abstract]
Net income (loss)	$ (7,138)	$ 8,712	$ 12,221
Basic weighted-average shares outstanding	11,613	12,077	12,007
Diluted EPS	$ (0.61)	$ 0.72	$ 1.02

- 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.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-3

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482635/260-10-55-15

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (e)(4)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480175/815-40-65-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
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-Section 65
-Paragraph 1
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480175/815-40-65-1

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 10
-Name Accounting Standards Codification
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-Paragraph 11
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-11

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-11

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Subparagraph (a)
-Publisher FASB
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482689/260-10-45-2

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 60B
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
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-Name Accounting Standards Codification
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-Paragraph 4
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-URI https://asc.fasb.org//1943274/2147483443/250-10-50-4

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482662/260-10-50-1

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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-Section S99
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-Subparagraph (SX 210.5-03(25))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(27))
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
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-Name Accounting Standards Codification
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-Paragraph 1
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-Topic 260
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-Name Accounting Standards Codification
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-URI https://asc.fasb.org//1943274/2147482689/260-10-45-7

+ Details

- Definition

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

+ References

+ Details

Income Taxes - Reconciliation of Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Income taxes computed at the federal statutory rate, Value	$ (1,897)	$ 2,623	$ 3,546
State income taxes, net of federal tax benefit, Value	(198)	804	962
Excess tax benefits from stock options/restricted shares	220	56	(82)
Difference in tax rate on foreign earnings/other	(87)	48	107
Change in valuation allowance	69	248	132
Total provision (benefit) for income taxes	$ (1,893)	$ 3,779	$ 4,665
Income taxes computed at the federal statutory rate	(21.00%)	21.00%	21.00%
State income taxes, net of federal tax benefit	(2.20%)	6.40%	5.70%
Excess tax benefits from stock options/restricted shares	2.40%	0.50%	(0.50%)
Difference in tax rate on foreign earnings/other	(1.00%)	0.40%	0.60%
Change in valuation allowance	0.80%	2.00%	0.80%
Effective for income tax rate, Total	(21.00%)	30.30%	27.60%

Goodwill and Other Intangible Assets, net - Schedule of Estimated Amortization Expense (Detail) $ in Thousands	Dec. 31, 2023 USD ($)
Intangible Liability Disclosure [Abstract]
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
Estimated aggregate amortization expense for year ending 2028	$ 1,637

Goodwill and Other Intangible Assets, net (Tables)

12 Months Ended

Dec. 31, 2023

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, 2023 is as follows:


	Years Ended December 31,
	2023		2022		2021
	(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,
	2023			2022		2021
	(Amounts in thousands)
Data and Analytics Services:
Beginning balance	$	24,083		$	24,083	$	24,083
Goodwill recorded		—			—		—
Impairment		(5,300	)		—		—

Ending balance	$	18,783		$	24,083	$	24,083

Components of Identifiable Intangible assets


	As of December 31, 2023
(Amounts in thousands)	Amortization Period (In Years)		Gross Carrying Value		Accumulative Amortization		Net Carrying Value
IT Staffing Services:
Client relationships		12	$	7,999	$	5,694	$	2,305
Covenant-not-to-compete		5		319		319		—
Trade name		3		249		249		—
Data and Analytics Services:
Client relationships		12		19,641		9,776		9,865
Covenant-not-to-compete		5		1,201		1,047		154
Trade name		5		1,711		1,539		172
Technology		7		1,979		1,474		505

Total Intangible Assets			$	33,099	$	20,098	$	13,001


	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

Schedule of Estimated Amortization Expense

The estimated aggregate amortization expense for intangible assets for the years ending December 31, 2024 through 2028 is as follows:


	Years Ended December 31,
	2024		2025		2026		2027		2028
	(Amounts in thousands)
Amortization expense	$	2,693	$	2,553	$	2,413	$	2,025	$	1,637

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 24
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482548/350-20-55-24

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1A
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1A

Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-2

+ Details

Earnings (Loss) per Share

12 Months Ended

Dec. 31, 2023

Earnings Per Share [Abstract]

Earnings (Loss) per Share

13.	Earnings (Loss) per Share

The computation of basic earnings (loss) per share (“EPS”) is based on the Company’s net income (loss) divided by the weighted average number of common shares outstanding. Diluted earnings (loss) 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 year ended December 31, 2023, all stock options and restricted shares were anti-dilutive and excluded from the computation of diluted (loss) per share. For the years ended December 31, 2022 and 2021, there were 506,000 and 276,000 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)	2023		2022		2021
Weighted-average shares outstanding:
Basic		11,613		11,588		11,436
Stock options and restricted share units		—		489		571

Diluted		11,613		12,077		12,007

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)	2023			2022		2021
Net income (loss)	$	(7,138	)	$	8,712	$	12,221
Basic weighted-average shares outstanding		11,613			11,588		11,436

Basic EPS	$	(.61	)	$	.75	$	1.07


	Years Ended December 31,
(Amounts in thousands, except per share data)	2023			2022		2021
Net income (loss)	$	(7,138	)	$	8,712	$	12,221
Basic weighted-average shares outstanding		11,613			12,077		12,007

Diluted EPS	$	(.61	)	$	.72	$	1.02

Cash and Cash Equivalents - Additional Information (Detail) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Cash and Cash Equivalents [Abstract]
Cash and cash equivalents	$ 21,147,000	$ 7,057,000
Restrictions on the Company's cash balances	$ 0	$ 0

Leases - Additional Information (Detail) $ in Millions	12 Months Ended
Leases - Additional Information (Detail) $ in Millions	Dec. 31, 2023 USD ($) ft²	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Square feet of office space \| ft²	96,000
Average initial lease term	4 years 3 months 18 days
Discount rate	5.40%
Operating leases, rent expense, net \| $	$ 1.7	$ 1.7	$ 1.8
Total lease payments \| $	1.6	1.7	1.5
Lease obligation incurred \| $	$ 2.7	$ 0.5	$ 3.1
Noida, India [Member]
Square feet of office space \| ft²	39,875
Moon Township, Pennsylvania [Member]
Square feet of office space \| ft²	11,495
Minimum [Member]
Lease term range	1 year
Maximum [Member]
Lease term range	5 years 9 months 18 days
Weighted Average [Member]
Lease term range	4 years

Leases (Tables)

12 Months Ended

Dec. 31, 2023

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, 2023		December 31, 2022
	(in thousands)
Assets:
Long-term operating lease right-of-use assets	$	5,106	$	3,886

Liabilities:
Short-term operating lease liability	$	1,236	$	1,504
Long-term operating lease liability		3,843		2,294

Total Liabilities	$	5,079	$	3,798

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, 2023
	(in thousands)
2024	$	1,474
2025		1,477
2026		1,477
2027		791
2028		259
Thereafter		196

Total	$	5,674
Less: Imputed interest		(595	)

Present value of operating lease liabilities	$	5,079

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, 2023	Dec. 31, 2022	Dec. 31, 2020
Disaggregation of Revenue [Line Items]
Revenues by contract type and operating segment	$ 201,098	$ 242,238	$ 222,012
Data and Analytics Services [Member]
Disaggregation of Revenue [Line Items]
Revenues by contract type and operating segment	34,358	40,594	38,339
Data and Analytics Services [Member] \| Time-and-Material Contract [Member]
Disaggregation of Revenue [Line Items]
Revenues by contract type and operating segment	25,307	26,911	25,224
Data and Analytics Services [Member] \| Fixed-Price Contract [Member]
Disaggregation of Revenue [Line Items]
Revenues by contract type and operating segment	9,051	13,683	13,115
IT Staffing Services [Member]
Disaggregation of Revenue [Line Items]
Revenues by contract type and operating segment	166,740	201,644	183,673
IT Staffing Services [Member] \| Time-and-Material Contract [Member]
Disaggregation of Revenue [Line Items]
Revenues by contract type and operating segment	166,740	201,644	183,673
IT Staffing Services [Member] \| Fixed-Price Contract [Member]
Disaggregation of Revenue [Line Items]
Revenues by contract type and operating segment	$ 0	$ 0	$ 0

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

- Definition

+ References

+ Details

Stock-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2023

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, 2023:


	Number of Options			Weighted Average Exercise Price
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
Granted		205,000			10.14
Exercised		—			—
Cancelled / forfeited		(434,000	)		13.62

Outstanding at December 31, 2023		2,097,000		$	10.80

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, 2023:


Range of Exercise Prices:	Options Outstanding		Weighted Average Remaining Contractual Life (in years)		Weighted Average Exercise Price
$0.01 to $4.00		355,000		2.3	$	3.56
$4.01 to $8.00		575,000		4.8		6.83
$8.01 to $12.00		105,000		9.8		8.82
$12.01 to $16.00		821,000		7.5		14.99
$16.01 to $20.00		241,000		7.8		17.51

		2,097,000		6.0	$	10.80


Range of Exercise Prices:	Options Exercisable		Weighted Average Remaining Contractual Life (in years)		Weighted Average Exercise Price
$0.01 to $4.00		355,000		2.3	$	3.56
$4.01 to $8.00		491,000		4.8		6.84
$8.01 to $12.00		—		—		—
$12.01 to $16.00		335,000		6.4		15.42
$16.01 to $20.00		125,000		7.8		17.51

		1,306,000		4.8	$	9.17

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


	Years Ended December 31,
	2023			2022			2021
Stock option grants:
Weighted-average risk-free interest rate		4.0	%		2.7	%		0.6	%
Weighted-average dividend yield		0.0	%		0.0	%		0.0	%
Expected volatility		63.0	%		66.1	%		68.3	%
Expected term (in years)		3.7			3.6			3.8
Weighted-average fair value	$	5.01		$	7.83		$	8.85

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, 2023:


	Years Ended December 31,
	2023			2022			2021
Beginning outstanding balance		17,804			25,059			30,843
Awarded		19,924			13,979			11,955
Released		(17,804	)		(21,234	)		(17,739	)
Forfeited		—			—			—

Ending outstanding balance		19,924			17,804			25,059

Credit Facility - Additional information (Detail) - USD ($)				1 Months Ended	12 Months Ended
	Jan. 03, 2023	Jan. 04, 2022	Oct. 01, 2020	Aug. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Jul. 13, 2017
Line of Credit Facility [Line Items]
Payment of deferred financing costs					$ 64,000	$ 0	$ 223,000
Deferred financing costs					284,000	293,000
Repayments of debt					1,100,000	12,000,000	$ 4,400,000
Revolving Line of Credit [Member]
Line of Credit Facility [Line Items]
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					$ 1,039,000
PNC Bank, N.A. [Member] \| Term Loan Facility [Member]
Line of Credit Facility [Line Items]
Credit facility maximum borrowing capacity					0	1,100,000			13,100,000
Credit facility, periodic payment			$ 1,100,000
Repayments of debt				$ 7,600,000
Line of credit facility final amount	$ 1,100,000
PNC Bank, N.A. [Member] \| Revolving Line of Credit [Member]
Line of Credit Facility [Line Items]
Credit facility maximum borrowing capacity					$ 22,500,000	$ 31,800,000			$ 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 SOFR rate								2.25%
Term loan percentage margin adjusted SOFR 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 SOFR rate								1.50%
Term loan percentage margin adjusted SOFR rate								2.75%

Revenue from Contracts with Customers - Additional Information (Detail) - Agreement	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disaggregation of Revenue [Line Items]
Percentage of billing expense revenues	2.00%
Sales Revenue Net [Member] \| Revenue from Rights Concentration Risk [Member] \| Minimum [Member]
Disaggregation of Revenue [Line Items]
Percentage of total accounts receivable	10.00%	10.00%	10.00%
Sales Revenue Net [Member] \| Revenue from Rights Concentration Risk [Member] \| CGI [Member]
Disaggregation of Revenue [Line Items]
Percentage of total accounts receivable	22.50%	22.20%	15.00%
Number of customers	1	1	1
Sales Revenue Net [Member] \| Customer Concentration Risk [Member] \| Our largest industry vertical financial services [Member]
Disaggregation of Revenue [Line Items]
Revenue percentage of total revenue	50.00%	50.00%	45.00%
Accounts Receivable [Member] \| Accounts Receivable Concentration Risk [Member] \| CGI [Member]
Disaggregation of Revenue [Line Items]
Percentage of total accounts receivable	27.00%	30.90%
Top Ten Customers [Member]
Disaggregation of Revenue [Line Items]
Revenue percentage of total revenue	53.00%	53.00%	48.00%
Data and Analytics Services [Member]
Disaggregation of Revenue [Line Items]
Percent of revenue from services	100.00%

Income Taxes - Additional Information (Detail) - USD ($) $ in Thousands	36 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Deferred Tax Liabilities Valuation Allowance	$ 628	$ 559	$ 311
Unrecognized Tax Benefits	$ 0

Business Segments and Geographic Information - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2023 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