0001193125-24-198344 | 10-Q | XBRL Viewer

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Insider Trading Arrangements	6 Months Ended
Insider Trading Arrangements	Jun. 30, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Income Taxes

6 Months Ended

Jun. 30, 2024

Income Tax Disclosure [Abstract]

Income Taxes

9.	Income Taxes

The components of income (loss) before income taxes, as shown in the accompanying Financial Statements, consisted of the following for the three and six months ended June 30, 2024 and 2023:


	Three Months Ended June 30,					Six Months Ended June 30,
	2024		2023			2024		2023
	(Amounts in thousands)					(Amounts in thousands)
Income (loss) before income taxes:
Domestic	$	615	$	(5,074	)	$	299	$	(2,994	)
Foreign		1,194		2,296			1,228		695

Income (loss) before income taxes	$	1,809	$	(2,778	)	$	1,527	$	(2,299	)

The Company has foreign subsidiaries which generate revenues from

non-U.S.-based

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

The provision (benefit) for income taxes, as shown in the accompanying Financial Statements, consisted of the following for the three and six months ended June 30, 2024 and 2023:


	Three Months Ended June 30,						Six Months Ended June 30,
	2024			2023			2024			2023
	(Amounts in thousands)						(Amounts in thousands)
Current provision (benefit):
Federal	$	100		$	(894	)	$	(124	)	$	(183	)
State		26			(136	)		(13	)		34
Foreign		197			591			301			145

Total current provision (benefit)		323			(439	)		164			(4	)

Deferred provision (benefit):
Federal		73			(154	)		96			(402	)
State		14			(38	)		19			(98	)
Foreign		101			(2	)		18			60

Total deferred provision (benefit)		188			(194	)		133			(440	)

Change in valuation allowance		(93	)		28			—			57

Total provision (benefit) for income taxes	$	418		$	(605	)	$	297		$	(387	)

The reconciliation of income taxes computed using the statutory U.S. income tax rate and the provision (benefit) for income taxes for the three and six months ended June 30, 2024 and 2023 were as follows (amounts in thousands):


	Three Months Ended June 30, 2024					Three Months Ended June 30, 2023
Income taxes computed at the federal statutory rate	$	380		21.0	%	$	(583	)	(21.0	)%
State income taxes, net of federal tax benefit		(9	)	(0.5	)		(182	)	(6.5	)
Excess tax expense (benefit) from stock options/restricted shares		46		2.5			17		0.6
Worthless stock deduction		—		—			—		—
Difference in income tax rate on foreign earnings/other		94		5.2			115		4.1
Change in valuation allowance		(93	)	(5.1	)		28		1.0

	$	418		23.1	%	$	(605	)	(21.8	)%


	Six Months Ended June 30, 2024					Six Months Ended June 30, 2023
Income taxes computed at the federal statutory rate	$	321		21.0	%	$	(483	)	(21.0	)%
State income taxes, net of federal tax benefit		(19	)	(1.3	)		(72	)	(3.1	)
Excess tax expense (benefit) from stock options/restricted shares		131		8.6			40		1.7
Worthless stock deduction		(248	)	(16.2	)		—		—
Difference in income tax rate on foreign earnings/other		112		7.3			71		3.1
Change in valuation allowance		—		—			57		2.5

	$	297		19.4	%	$	(387	)	(16.8	)%

We evaluate deferred income taxes quarterly to determine if valuation allowances are required or should be adjusted. GAAP accounting guidance requires us to assess whether valuation allowances should be established against deferred tax assets based on all available evidence, both positive and negative using a “more likely than not” standard. Our assessment considers, among other things, the nature of cumulative losses; forecast of future profitability; the duration of statutory carry-forward periods and tax planning alternatives. At June 30, 2024, our valuation allowance was comprised of net operating losses in Ireland and the United Kingdom and totaled $466,000. During the quarter ended March 31, 2024, we secured a worthless stock deduction for our dissolved Singapore entity, which allowed us to recognize a current tax deduction during the 2024 period and accordingly reverse $162,000 of our valuation allowance against outstanding deferred tax assets. As of December 31, 2023, our valuation allowance balance totaled $628,000.

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
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+ Details

Credit Facility - Additional information (Detail) - USD ($)					1 Months Ended	6 Months Ended		12 Months Ended
	May 09, 2024	Jan. 03, 2023	Jan. 04, 2022	Oct. 01, 2020	Aug. 31, 2022	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2020	Dec. 31, 2023	Jul. 13, 2017
Line of Credit Facility [Line Items]
Deferred financing costs						$ 236,000			$ 284,000
Repayments of debt						0	$ 1,100,000
Revolving Line of Credit [Member]
Line of Credit Facility [Line Items]
Percentage of eligible accounts receivable								85.00%
Outstanding borrowings amount						0			0
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] \| Swing Loans [Member]
Line of Credit Facility [Line Items]
Credit facility maximum borrowing capacity								$ 6,000,000
Revolving Line of Credit [Member] \| Letter Of Credit One From PNC Bank To Vietnam Client [Member]
Line of Credit Facility [Line Items]
Letter of credit facility, outstanding amount	$ 162,000
Letter of credit maturity date	Apr. 23, 2025
Revolving Line of Credit [Member] \| Letter Of Credit Two From PNC Bank To Vietnam Client [Member]
Line of Credit Facility [Line Items]
Letter of credit facility, outstanding amount	$ 162,000
Letter of credit maturity date	Apr. 23, 2025
Revolving Line of Credit [Member] \| Letter of Credit [Member]
Line of Credit Facility [Line Items]
Letter of credit facility, maximum borrowing capacity								$ 5,000,000
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			0	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						$ 23,800,000			$ 22,500,000	$ 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%

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Income Statement [Abstract]
Revenues	$ 49,534	$ 52,204	$ 96,357	$ 107,267
Cost of revenues	35,554	38,560	70,246	80,141
Gross profit	13,980	13,644	26,111	27,126
Selling, general and administrative expenses:
Operating expenses	12,287	13,372	24,824	26,322
Employment-related claim, net of recoveries	0	3,100	0	3,100
Total selling, general and administrative expenses	12,287	16,472	24,824	29,422
Income (loss) from operations	1,693	(2,828)	1,287	(2,296)
Interest income (expense), net	130	80	284	84
Other income (expense), net	(14)	(30)	(44)	(87)
Income (loss) before income taxes	1,809	(2,778)	1,527	(2,299)
Income tax expense (benefit)	418	(605)	297	(387)
Net income (loss)	$ 1,391	$ (2,173)	$ 1,230	$ (1,912)
Earnings (loss) per share:
Basic	$ 0.12	$ (0.19)	$ 0.11	$ (0.16)
Diluted	$ 0.12	$ (0.19)	$ 0.10	$ (0.16)
Weighted average common shares outstanding:
Basic	11,652	11,620	11,633	11,629
Diluted	11,922	11,620	11,915	11,629

Earnings (Loss) Per Share

6 Months Ended

Jun. 30, 2024

Earnings Per Share [Abstract]

Earnings (Loss) Per Share

11.	Earnings (Loss) Per Share

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

For the three and six months ended June 30, 2024, there were 1,568,000 and 1,126,000 anti-dilutive stock options excluded from the computation of diluted earnings per share. For the three and six months ended June 30, 2023, all stock options and restricted shares were anti-dilutive and excluded from the computation of diluted (loss) per share.

Description of Business and Basis of Presentation

6 Months Ended

Jun. 30, 2024

Accounting Policies [Abstract]

Description of Business and Basis of Presentation

1.	Description of Business and Basis of Presentation:

Basis of Presentation

References in this Quarterly Report on Form

10-Q

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

Description of Business

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

medium-sized

organizations.

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

With our 2017 acquisition of the services division of Canada-based InfoTrellis, Inc. (“InfoTrellis”), 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 service organizations.

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

The

COVID-19

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

roll-out

of vaccination programs and signs of improving economic conditions.

COVID-19

related concerns were less impactful on our business in 2022 and 2023. Still, the proliferation of

COVID-19

variants could dis

rupt

global markets during 2024 and beyond.

Accounting Principles

The accompanying Financial Statements have been prepared by management in accordance with U.S. generally accepted accounting principles (“GAAP”) for interim financial information and applicable rules and regulations of the Securities and Exchange Commission (the “SEC”). Accordingly, they do not include all the information and disclosures required by U.S. GAAP for complete consolidated financial statements. In the opinion of management, all adjustments, consisting principally of normal recurring adjustments, considered necessary for a fair presentation have been included. The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the Financial Statements and the accompanying notes. Actual results could differ from these estimates. These Financial Statements should be read in conjunction with the Company’s audited consolidated financial statements and accompanying notes for the year ended December 31, 2023, included in our Annual Report on Form

10-K

filed with the SEC on March 15, 2024. Additionally, our operating results for the three and six months ended June 30, 2024, are not necessarily indicative of the results that can be expected for the year ending December 31, 2024, or for any other period.

Principles of Consolidation

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

Critical Accounting Policies

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

10-K

for the year ended December 31, 2023, for a more detailed discussion of our significant accounting policies and critical accounting estimates. There were no material changes to these critical accounting policies during the six months ended June 30, 2024.

Segment Reporting

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

Recently Issued Accounting Standards

6 Months Ended

Jun. 30, 2024

Recently Issued Accounting Standards [Abstract]

Recently Issued Accounting Standards

13.	Recently Issued Accounting Standards

Recently Issued Accounting Pronouncements

In November 2023, the Financial Accounting Standards Board (“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.

- Definition

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

+ References

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Reference 25: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
OPERATING ACTIVITIES:
Net income (loss)	$ 1,230	$ (1,912)
Adjustments to reconcile net income (loss) to cash provided by (used in) operating activities:
Depreciation and amortization	1,805	2,026
Bad debt expense	(92)	0
Interest amortization of deferred financing costs	48	37
Stock-based compensation expense	1,011	1,677
Deferred income taxes, net	132	(439)
Employment-related claim liability, net of recoveries	0	3,100
Operating lease assets and liabilities, net	19	22
Loss on disposition of fixed assets	1	1
Long term accrued income taxes	(69)	(36)
Working capital items:
Accounts receivable and unbilled receivables	(2,736)	9,605
Prepaid and other current assets	(1,893)	(952)
Accounts payable	1,133	(97)
Accrued payroll and related costs	(1,001)	(449)
Other accrued liabilities	(2)	292
Deferred revenue	269	232
Net cash flows provided by (used in) operating activities	(145)	13,107
INVESTING ACTIVITIES:
Recovery of (payment for) non-current deposits	1	70
Capital expenditures	(752)	(112)
Net cash flows (used in) investing activities	(751)	(42)
FINANCING ACTIVITIES:
(Repayments) on term loan facility	0	(1,100)
Proceeds from the issuance of common shares	136	150
Purchase of treasury stock	(80)	(572)
Proceeds from the exercise of stock options	322	0
Net cash flows provided by (used in) financing activities	378	(1,522)
Effect of exchange rate changes on cash and cash equivalents	(42)	14
Net change in cash and cash equivalents	(560)	11,557
Cash and cash equivalents, beginning of period	21,147	7,057
Cash and cash equivalents, end of period	$ 20,587	$ 18,614

Goodwill and Other Intangible Assets, net

6 Months Ended

Jun. 30, 2024

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 Global Resources Management’s U.S. IT staffing business. 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 periods ended June 30, 2024 and December 31, 2023 is as follows:


	Six Months Ended		Twelve Months Ended
	June 30, 2024		December 31, 2023
	(in thousands)
IT Staffing Services:
Beginning balance	$	8,427	$	8,427
Goodwill recorded		—		—
Impairment		—		—

Ending Balance	$	8,427	$	8,427


	Six Months Ended		Twelve Months Ended
	June 30, 2024		December 31, 2023
	(in thousands)
Data and Analytics Services:
Beginning balance	$	18,783	$	24,083
Goodwill recorded		—		—
Impairment		—		(5,300	)

Ending Balance	$	18,783	$	18,783

The Company is amortizing the identifiable intangible assets on a straight-line basis over estimated average lives ranging from 3 to 12 years. Identifiable intangible assets were comprised of the following as of June 30, 2024 and December 31, 2023:


	As of June 30, 2024
(Amounts in thousands)	Amortization Period (In Years)		Gross Carrying Value		Accumulative Amortization		Net Carrying Value
IT Staffing Services:
Client relationships		12	$	7,999	$	6,027	$	1,972
Covenant-not-to-compete		5		319		319		—
Trade name		3		249		249		—
Data and Analytics Services:
Client relationships		12		19,641		10,595		9,046
Covenant-not-to-compete		5		1,201		1,091		110
Trade name		5		1,711		1,588		123
Technology		7		1,979		1,615		364

Total Intangible Assets			$	33,099	$	21,484	$	11,615


	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

Amortization expense for the

three-and

six-month

periods ended June 30, 2024 and 2023 totaled $693,000 and $1.4 million, respectively for both years 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

Business Segments and Geographic Information - Summary of Operating Segments (Detail) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Segment Reporting Information [Line Items]
Revenues:	$ 49,534,000	$ 52,204,000	$ 96,357,000	$ 107,267,000
Gross Margin %:	28.20%	26.10%	27.10%	25.30%
Segment operating income (loss):	$ 1,693,000	$ (2,828,000)	$ 1,287,000	$ (2,296,000)
Amortization of acquired intangible assets	(693,000)	(693,000)	(1,386,000)	(1,386,000)
Employment-related claim, net of recoveries	0	(3,100,000)	0	(3,100,000)
Interest income (expense), FX gains (losses) and other, net	116,000	50,000	240,000	(3,000)
Income (loss) before income taxes	1,809,000	(2,778,000)	1,527,000	(2,299,000)
Data and Analytics Services [Member]
Segment Reporting Information [Line Items]
Revenues:	$ 8,876,000	$ 8,773,000	$ 16,943,000	$ 18,168,000
Gross Margin %:	49.20%	45.60%	47.90%	41.90%
IT Staffing Services [Member]
Segment Reporting Information [Line Items]
Revenues:	$ 40,658,000	$ 43,431,000	$ 79,414,000	$ 89,099,000
Gross Margin %:	23.60%	22.20%	22.70%	21.90%
Operating Segments [Member]
Segment Reporting Information [Line Items]
Segment operating income (loss):	$ 2,386,000	$ 965,000	$ 2,673,000	$ 2,190,000
Operating Segments [Member] \| Data and Analytics Services [Member]
Segment Reporting Information [Line Items]
Segment operating income (loss):	744,000	(881,000)	290,000	(1,561,000)
Operating Segments [Member] \| IT Staffing Services [Member]
Segment Reporting Information [Line Items]
Segment operating income (loss):	$ 1,642,000	$ 1,846,000	$ 2,383,000	$ 3,751,000

Commitments and Contingencies

6 Months Ended

Jun. 30, 2024

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

5.	Commitments 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 asserted various employment-related claims against the Company, including a claim of wrongful termination. The Company settled this claim in the third quarter of 2023 and paid a $3.1 million settlement, net of recoveries. There were no professional service fees related to this matter incurred in the three and six months ended June 30, 2024. For the three and six months ended June 30, 2023, the Company incurred $0.6 million and $1 million, respectively, of professional service fees related to this matter which was included in Selling, General and Administrative expenses in the Consolidated Statement of Operations.

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.

Cover Page - shares	6 Months Ended
Cover Page - shares	Jun. 30, 2024	Jul. 31, 2024
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes
Amendment Flag	false
Document Period End Date	Jun. 30, 2024
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q2
Entity Registrant Name	MASTECH DIGITAL, INC.
Entity Central Index Key	0001437226
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Filer Category	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
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		11,682,480
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

Shareholders' Equity - Additional Information (Detail) - $ / shares		3 Months Ended		6 Months Ended
	Feb. 08, 2023	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Equity, Class of Treasury Stock [Line Items]
Shares purchased to satisfy employee tax obligation		0	0	0	0
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				9,222
Treasury stock average repurchase price per share				$ 8.7

- 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

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Accounts receivable, allowance for uncollectible accounts	$ 436	$ 528
Preferred Stock, par value	$ 0	$ 0
Preferred Stock, shares authorized	20,000,000	20,000,000
Preferred Stock, shares outstanding	0	0
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	13,404,540	13,312,568
Treasury stock, shares	1,723,341	1,714,119

Income Taxes (Tables)

6 Months Ended

Jun. 30, 2024

Income Tax Disclosure [Abstract]

Components of Income (Loss) Before Income Taxes

The components of income (loss) before income taxes, as shown in the accompanying Financial Statements, consisted of the following for the three and six months ended June 30, 2024 and 2023:


	Three Months Ended June 30,					Six Months Ended June 30,
	2024		2023			2024		2023
	(Amounts in thousands)					(Amounts in thousands)
Income (loss) before income taxes:
Domestic	$	615	$	(5,074	)	$	299	$	(2,994	)
Foreign		1,194		2,296			1,228		695

Income (loss) before income taxes	$	1,809	$	(2,778	)	$	1,527	$	(2,299	)

Provision (Benefit) for Income Taxes

The provision (benefit) for income taxes, as shown in the accompanying Financial Statements, consisted of the following for the three and six months ended June 30, 2024 and 2023:


	Three Months Ended June 30,						Six Months Ended June 30,
	2024			2023			2024			2023
	(Amounts in thousands)						(Amounts in thousands)
Current provision (benefit):
Federal	$	100		$	(894	)	$	(124	)	$	(183	)
State		26			(136	)		(13	)		34
Foreign		197			591			301			145

Total current provision (benefit)		323			(439	)		164			(4	)

Deferred provision (benefit):
Federal		73			(154	)		96			(402	)
State		14			(38	)		19			(98	)
Foreign		101			(2	)		18			60

Total deferred provision (benefit)		188			(194	)		133			(440	)

Change in valuation allowance		(93	)		28			—			57

Total provision (benefit) for income taxes	$	418		$	(605	)	$	297		$	(387	)

Reconciliation of Income Taxes


	Three Months Ended June 30, 2024					Three Months Ended June 30, 2023
Income taxes computed at the federal statutory rate	$	380		21.0	%	$	(583	)	(21.0	)%
State income taxes, net of federal tax benefit		(9	)	(0.5	)		(182	)	(6.5	)
Excess tax expense (benefit) from stock options/restricted shares		46		2.5			17		0.6
Worthless stock deduction		—		—			—		—
Difference in income tax rate on foreign earnings/other		94		5.2			115		4.1
Change in valuation allowance		(93	)	(5.1	)		28		1.0

	$	418		23.1	%	$	(605	)	(21.8	)%


	Six Months Ended June 30, 2024					Six Months Ended June 30, 2023
Income taxes computed at the federal statutory rate	$	321		21.0	%	$	(483	)	(21.0	)%
State income taxes, net of federal tax benefit		(19	)	(1.3	)		(72	)	(3.1	)
Excess tax expense (benefit) from stock options/restricted shares		131		8.6			40		1.7
Worthless stock deduction		(248	)	(16.2	)		—		—
Difference in income tax rate on foreign earnings/other		112		7.3			71		3.1
Change in valuation allowance		—		—			57		2.5

	$	297		19.4	%	$	(387	)	(16.8	)%

Shareholders' Equity

6 Months Ended

Jun. 30, 2024

Equity [Abstract]

Shareholders' Equity

10.	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 three months ended June 30, 2024, the Company did not purchase any shares under this program. During the six months ended June 30, 2024, the Company repurchased 9,222 shares of common stock at an average price of $8.70 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 three and six months ended June 30, 2024 and 2023.

- Definition

The entire disclosure for equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
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-Publisher FASB
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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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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+ Details

Revenue from Contracts with Customers - Summary of Revenue from External Customers (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Revenue from External Customer [Line Items]
Total	$ 49,534	$ 52,204	$ 96,357	$ 107,267
United States [Member]
Revenue from External Customer [Line Items]
Total	48,515	51,265	94,631	105,020
Canada [Member]
Revenue from External Customer [Line Items]
Total	308	701	602	1,532
India and Other [Member]
Revenue from External Customer [Line Items]
Total	$ 711	$ 238	$ 1,124	$ 715

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 924
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-Section S99
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-URI https://asc.fasb.org//1943274/2147479806/606-10-50-4

+ Details

Business Segments and Geographic Information (Tables)

6 Months Ended

Jun. 30, 2024

Segment Reporting [Abstract]

Summary of Operating Segments

Below are the operating results of our reporting segments:


	Three Months Ended June 30,						Six Months Ended June 30,
	2024			2023			2024			2023
	(Amounts in thousands)						(Amounts in thousands)
Revenues:
Data and Analytics Services	$	8,876		$	8,773		$	16,943		$	18,168
IT Staffing Services		40,658			43,431			79,414			89,099

Total revenues	$	49,534		$	52,204		$	96,357		$	107,267

Gross Margin %:
Data and Analytics Services		49.2	%		45.6	%		47.9	%		41.9	%
IT Staffing Services		23.6	%		22.2	%		22.7	%		21.9	%

Total gross margin %		28.2	%		26.1	%		27.1	%		25.3	%

Segment operating income (loss):
Data and Analytics Services	$	744		$	(881	)	$	290		$	(1,561	)
IT Staffing Services		1,642			1,846			2,383			3,751

Subtotal		2,386			965			2,673			2,190
Amortization of acquired intangible assets		(693	)		(693	)		(1,386	)		(1,386	)
Employment-related claim, net of recoveries		—			(3,100	)		—			(3,100	)
Interest income (expense), FX gains (losses) and other, net		116			50			240			(3	)

Income (loss) before income taxes	$	1,809		$	(2,778	)	$	1,527		$	(2,299	)

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

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


	June 30, 2024		December 31, 2023
	(Amounts in thousands)
Total assets:
Data and Analytics Services	$	45,500	$	45,681
IT Staffing Services		62,003		59,546

Total assets	$	107,503	$	105,227

Summary of Revenue from External Customers and Long-lived Assets

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


	Three Months Ended June 30,				Six Months Ended June 30,
	2024		2023		2024		2023
	(Amounts in thousands)				(Amounts in thousands)
United States	$	48,515	$	51,265	$	94,631	$	105,020
Canada		308		701		602		1,532
India and Other		711		238		1,124		715

Total revenues	$	49,534	$	52,204	$	96,357	$	107,267

Leases - Schedule of Future Minimum Rental Payments for Operating Leases (Detail) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
2024 (for remainder of year)	$ 735
2025	1,470
2026	1,468
2027	789
2028	259
Thereafter	196
Total	4,917
Less: Imputed interest	(476)
Present value of operating lease liabilities	$ 4,441	$ 5,079

Employee Benefit Plan - Additional Information (Detail) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Defined Benefit Plan Disclosure [Line Items]
Matching contributions	$ 0	$ 0	$ 0	$ 0

Goodwill and Other Intangible Assets, net - Reconciliation of Goodwill (Detail) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Beginning balance	$ 27,210
Ending Balance	27,210	$ 27,210
IT Staffing Services [Member]
Beginning balance	8,427	8,427
Goodwill recorded	0	0
Impairment	0	0
Ending Balance	8,427	8,427
Data and Analytics Services [Member]
Beginning balance	18,783	24,083
Goodwill recorded	0	0
Impairment	0	(5,300)
Ending Balance	$ 18,783	$ 18,783

- 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

Stock-Based Compensation

6 Months Ended

Jun. 30, 2024

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

Stock-Based Compensation

7.	Stock-Based Compensation

In 2008, the Company adopted a Stock Incentive Plan. This Stock Incentive Plan was amended and restated effective as of May 14, 2024 (as amended from time to time, the “Plan”) and provides that up to 5,400,000 shares of the Company’s common stock, par value $0.01 per share (“Common Stock”), shall be allocated for issuance to directors, officers, employees and consultants of the Company. Grants under the Plan may be made in the form of stock options, stock appreciation rights, performance share awards, restricted stock awards or stock awards.

During the three months ended June 30, 2024, the Company granted zero restricted share units and 140,000 stock options at a strike price of $8.59 under the Plan. During the three months ended June 30, 2023, the Company granted zero restricted share units and 25,000 stock options at a strike price of $10.06.

During the six months ended June 30, 2024, the Company granted 29,612 restricted share units and 525,000 stock options at an average strike price of $8.41 under the Plan. During the six months ended June 30, 2023, the Company granted 19,924 restricted share units and 125,000 stock options at an average strike price of $11.24 under the Plan. As of June 30, 2024 there were 373,000 shares of Common Stock available for grants under the Plan.

Stock-based compensation expense for the three months ended June 30, 2024 and 2023 was $461,000 and $842,000, respectively, and for the six months ended June 30, 2024 and 2023 was $1.0 million and $1.7 million, respectively. Stock-based compensation expense is included in selling, general and administrative expenses in the Condensed Consolidated Statements of Operations.

During the three and six months ended June 30, 2024, the Company issued 50,719 and 70,643 shares, respectively, related to the grant of restricted share units and the exercise of stock options. During the three and six months ended June 30, 2023, the Company issued zero and 17,804 shares, respectively, related to the grant of restricted share units and the exercise of stock options.

In October 2018, the Board of Directors of the Company approved the Mastech Digital, Inc. 2019 Employee Stock Purchase Plan (the “Employee Stock Purchase Plan”). The Employee Stock Purchase Plan is intended to meet the requirements of Section 423 of the Code and was approved by the Company’s shareholders to be qualified. On May 15, 2019, the Company’s shareholders approved the Employee Stock Purchase Plan. Under the Employee 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 Employee Stock Purchase Plan. The purchase price per share is 85% of the lesser of (i) the fair market value per share of Common Stock on the first day of the offering period, or (ii) the fair market value per share of Common Stock on the last day of the offering period.

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

six-month

offering period. Offering periods begin on January 1 and July 1 of each year. The Company uses the Black-Scholes option pricing model to determine the fair value of Employee Stock Purchase Plan share-based payments. The fair value of the

six-month

“look-back” option in the Company’s Employee Stock Purchase Plan is estimated by adding the fair value of 15% of one share of stock to 85% of the fair value of an option on one share of stock. The Company utilized U.S. Treasury yields as of the grant date for its risk-free interest rate assumption, matching the Treasury yield terms to the

six-month

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

During the three and six months ended June 30, 2024 and 2023, there were 21,329 shares and 17,890 shares issued under the Employee Stock Purchase Plan at a share price of $6.38 and $8.40, respectively. Stock-based compensation expense related to the Employee Stock Purchase Plan for the three months ended June 30, 2024 and 2023 totaled $27,000 and $38,000, respectively. Stock-based compensation expense related to the Employee Stock Purchase Plan for the six months ended June 30, 2024 and 2023 totaled $54,000 and $68,000, respectively, and is included in selling, general and administrative expenses in the Condensed Consolidated Statements of Operations for the six months ended June 30, 2024 and 2023. As of June 30, 2024, there were 445,590 shares available for purchases under the Employee Stock Purchase Plan.

Revenue from Contracts with Customers (Tables)

6 Months Ended

Jun. 30, 2024

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

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


	Three Months Ended June 30,				Six Months Ended June 30,
	2024		2023		2024		2023
	(Amounts in thousands)				(Amounts in thousands)
Data and Analytics Services Segment
Time-and-material Contracts	$	6,183	$	6,438	$	12,294	$	13,139
Fixed-price Contracts		2,693		2,335		4,649		5,029

Subtotal Data and Analytics Services	$	8,876	$	8,773	$	16,943	$	18,168


IT Staffing Services Segment
Time-and-material Contracts	$	40,658	$	43,431	$	79,414	$	89,099
Fixed-price Contracts		—		—		—		—

Subtotal IT Staffing Services	$	40,658	$	43,431	$	79,414	$	89,099

Total Revenues	$	49,534	$	52,204	$	96,357	$	107,267

Summary of Revenue from External Customers

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


	Three Months Ended June 30,				Six Months Ended June 30,
	2024		2023		2024		2023
	(Amounts in thousands)				(Amounts in thousands)
United States	$	48,515	$	51,265	$	94,631	$	105,020
Canada		308		701		602		1,532
India and Other		711		238		1,124		715

Total revenues	$	49,534	$	52,204	$	96,357	$	107,267

Income Taxes - Reconciliation of Income Taxes (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Income Tax Disclosure [Abstract]
Income taxes computed at the federal statutory rate, Value	$ 380	$ (583)	$ 321	$ (483)
State income taxes, net of federal tax benefit, Value	(9)	(182)	(19)	(72)
Excess tax expense (benefit) from stock options/restricted shares	46	17	131	40
Worthless stock deduction	0	0	(248)	0
Difference in income tax rate on foreign earnings/other	94	115	112	71
Change in valuation allowance	(93)	28	0	57
Total provision (benefit) for income taxes	$ 418	$ (605)	$ 297	$ (387)
Income taxes computed at the federal statutory rate	21.00%	(21.00%)	21.00%	(21.00%)
State income taxes, net of federal tax benefit	(0.50%)	(6.50%)	(1.30%)	(3.10%)
Excess tax expense (benefits) from stock options/restricted shares	2.50%	0.60%	8.60%	1.70%
Worthless stock deduction	0.00%	0.00%	(16.20%)	0.00%
Difference in tax rate on foreign earnings/other	5.20%	4.10%	7.30%	3.10%
Change in valuation allowance	(5.10%)	1.00%	0.00%	2.50%
Effective for income tax rate, Total	23.10%	(21.80%)	19.40%	(16.80%)

Goodwill and Other Intangible Assets, net (Tables)

6 Months Ended

Jun. 30, 2024

Goodwill and Intangible Assets Disclosure [Abstract]

Reconciliation of Goodwill

A reconciliation of the beginning and ending amounts of goodwill by operating segment for the periods ended June 30, 2024 and December 31, 2023 is as follows:


	Six Months Ended		Twelve Months Ended
	June 30, 2024		December 31, 2023
	(in thousands)
IT Staffing Services:
Beginning balance	$	8,427	$	8,427
Goodwill recorded		—		—
Impairment		—		—

Ending Balance	$	8,427	$	8,427


	Six Months Ended		Twelve Months Ended
	June 30, 2024		December 31, 2023
	(in thousands)
Data and Analytics Services:
Beginning balance	$	18,783	$	24,083
Goodwill recorded		—		—
Impairment		—		(5,300	)

Ending Balance	$	18,783	$	18,783

Components of Identifiable Intangible assets


	As of June 30, 2024
(Amounts in thousands)	Amortization Period (In Years)		Gross Carrying Value		Accumulative Amortization		Net Carrying Value
IT Staffing Services:
Client relationships		12	$	7,999	$	6,027	$	1,972
Covenant-not-to-compete		5		319		319		—
Trade name		3		249		249		—
Data and Analytics Services:
Client relationships		12		19,641		10,595		9,046
Covenant-not-to-compete		5		1,201		1,091		110
Trade name		5		1,711		1,588		123
Technology		7		1,979		1,615		364

Total Intangible Assets			$	33,099	$	21,484	$	11,615


	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

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
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Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-2

+ Details

Commitments and Contingencies - Additional Information (Detail) - Former Employee Unasserted Claim [Member] - USD ($) $ in Millions	3 Months Ended			6 Months Ended
	Jun. 30, 2024	Sep. 30, 2023	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Loss Contingencies [Line Items]
Loss contingency accrual, provision		$ 3.1
Loss contingency payment net of settlement	$ 0.0		$ 0.6	$ 0.0	$ 1.0

Leases

6 Months Ended

Jun. 30, 2024

Leases [Abstract]

Leases

The Company rents certain office facilities and equipment under noncancelable operating leases. As of June 30, 2024, approximately 96,000 square feet of office space is utilized for our sales and recruiting offices, delivery centers, and corporate headquarters. All leases are classified as operating leases. The average initial lease term is 4.5 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 5.3 years with a weighted average of 3.6 years. Leases with an initial term of twelve months or less are not recorded on the balance sheet.

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


	June 30, 2024		December 31, 2023
	(in thousands)
Assets:
Long-term operating lease right-of-use assets	$	4,471	$	5,106

Liabilities:
Short-term operating lease liability	$	1,250	$	1,236
Long-term operating lease liability		3,191		3,843

Total liabilities	$	4,441	$	5,079

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


	Amount as of June 30, 2024
	(in thousands)
2024 (for remainder of year)	$	735
2025		1,470
2026		1,468
2027		789
2028		259
Thereafter		196

Total	$	4,917
Less: Imputed interest		(476	)

Present value of operating lease liabilities	$	4,441

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 three and six months ended June 30, 2024 totaled $0.3 million and $0.7 million, respectively. Rental expense for the three and six months ended June 30, 2023 totaled $0.4 million and $0.8 million, respectively.

Total cash paid for lease liabilities for the three and six months ended June 30, 2024 totaled $0.3 million and $0.7 million, respectively. Total cash paid for lease liabilities for the three and six months ended June 30, 2023 totaled $0.4 million and $0.8 million, respectively.

There were no new leases entered into during the three and six months ended June 30, 2024 and 2023. New leases are considered

non-cash

transactions.

Leases - Summary of Balance Sheet classification of lease asset and related lease liability (Detail) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Assets:
Long-term operating lease right-of-use assets	$ 4,471	$ 5,106
Liabilities:
Short-term operating lease liability	1,250	1,236
Long-term operating lease liability	3,191	3,843
Total liabilities	$ 4,441	$ 5,079

Leases - Additional Information (Detail) $ in Millions	3 Months Ended		6 Months Ended
Leases - Additional Information (Detail) $ in Millions	Jun. 30, 2024 USD ($) ft²	Jun. 30, 2023 USD ($)	Jun. 30, 2024 USD ($) ft²	Jun. 30, 2023 USD ($)
Square feet of office space \| ft²	96,000		96,000
Average initial lease term	4 years 6 months		4 years 6 months
Discount rate	5.40%		5.40%
Operating leases, rent expense, net	$ 0.3	$ 0.4	$ 0.7	$ 0.8
Total lease payments	0.3	0.4	0.7	0.8
Lease obligation incurred	$ 0.0	$ 0.0	$ 0.0	$ 0.0
Minimum [Member]
Lease term range			1 year
Maximum [Member]
Lease term range			5 years 3 months 18 days
Weighted Average [Member]
Lease term range			3 years 7 months 6 days

Earnings (Loss) per Share - Additional Information (Detail) - shares	3 Months Ended	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2024
Earnings Per Share [Abstract]
Anti-dilutive securities not included in computation of earnings per share	1,568,000	1,126,000

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ 1,391	$ (2,173)	$ 1,230	$ (1,912)
Other comprehensive income (loss):
Foreign currency translation adjustments	1	(12)	(27)	(7)
Total other comprehensive income (loss), net of taxes	1	(12)	(27)	(7)
Total comprehensive income (loss)	$ 1,392	$ (2,185)	$ 1,203	$ (1,919)

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(ii))
-Publisher FASB
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+ Details

CONDENSED CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Retained Earnings [Member]	Treasury Stock [Member]	Accumulated Other Comprehensive Income (loss) [Member]
Beginning Balances at Dec. 31, 2022	$ 86,003	$ 133	$ 32,059	$ 59,553	$ (4,187)	$ (1,555)
Net income (loss)	261			261
Other comprehensive gain (loss), net of taxes	5					5
Stock-based compensation expense	835		835
Ending Balances at Mar. 31, 2023	87,104	133	32,894	59,814	(4,187)	(1,550)
Beginning Balances at Dec. 31, 2022	86,003	133	32,059	59,553	(4,187)	(1,555)
Net income (loss)	(1,912)
Other comprehensive gain (loss), net of taxes	(7)
Ending Balances at Jun. 30, 2023	85,339	133	33,886	57,641	(4,759)	(1,562)
Beginning Balances at Mar. 31, 2023	87,104	133	32,894	59,814	(4,187)	(1,550)
Net income (loss)	(2,173)			(2,173)
Employee common stock purchases	150		150
Other comprehensive gain (loss), net of taxes	(12)					(12)
Stock-based compensation expense	842		842
Shares repurchased	(572)				(572)
Ending Balances at Jun. 30, 2023	85,339	133	33,886	57,641	(4,759)	(1,562)
Beginning Balances at Dec. 31, 2023	81,444	133	35,345	52,415	(4,805)	(1,644)
Net income (loss)	(161)			(161)
Other comprehensive gain (loss), net of taxes	(28)					(28)
Stock-based compensation expense	550		550
Shares repurchased	(80)				(80)
Ending Balances at Mar. 31, 2024	81,725	133	35,895	52,254	(4,885)	(1,672)
Beginning Balances at Dec. 31, 2023	81,444	133	35,345	52,415	(4,805)	(1,644)
Net income (loss)	1,230
Other comprehensive gain (loss), net of taxes	(27)
Ending Balances at Jun. 30, 2024	84,036	134	36,813	53,645	(4,885)	(1,671)
Beginning Balances at Mar. 31, 2024	81,725	133	35,895	52,254	(4,885)	(1,672)
Net income (loss)	1,391			1,391
Employee common stock purchases	136		136
Other comprehensive gain (loss), net of taxes	1					1
Stock-based compensation expense	461		461
Stock options exercised	322		321
Ending Balances at Jun. 30, 2024	$ 84,036	$ 134	$ 36,813	$ 53,645	$ (4,885)	$ (1,671)

- Definition

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

+ References

+ Details

- Definition

Equity impact of the value of stock that has been repurchased during the period and has not been retired and is not held in treasury. Some state laws may mandate 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

- Definition

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

+ References

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+ Details

Revenue from Contracts with Customers

6 Months Ended

Jun. 30, 2024

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 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. The Company has determined that the cost-based input method provides a faithful depiction of the transfer of goods or services to the customer. Estimated losses are recognized immediately in the period in which current estimates indicate a loss. We record deferred revenues when cash payments are received or due in advance of our performance, including amounts which may be refundable.

The Company’s

time-and-material

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

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

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

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

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

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

e-Business

solutions. We work with businesses and institutions with significant IT spend and recurring staffing needs. We also support smaller organizations with their “project focused” temporary IT staffing requirements. In late 2023, we expanded our service offerings to include engineering staffing services. Substantially all our revenue is recognized over time.

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


	Three Months Ended June 30,				Six Months Ended June 30,
	2024		2023		2024		2023
	(Amounts in thousands)				(Amounts in thousands)
Data and Analytics Services Segment
Time-and-material Contracts	$	6,183	$	6,438	$	12,294	$	13,139
Fixed-price Contracts		2,693		2,335		4,649		5,029

Subtotal Data and Analytics Services	$	8,876	$	8,773	$	16,943	$	18,168


IT Staffing Services Segment
Time-and-material Contracts	$	40,658	$	43,431	$	79,414	$	89,099
Fixed-price Contracts		—		—		—		—

Subtotal IT Staffing Services	$	40,658	$	43,431	$	79,414	$	89,099

Total Revenues	$	49,534	$	52,204	$	96,357	$	107,267

For the three months ended June 30, 2024, the Company had two clients (CGI = 14.9% and Allegis = 10.7%) that each exceeded 10% of total revenues. For the six months ended June 30, 2024, the Company had the same two clients (CGI = 16.1% and Allegis = 10.1%) that each exceeded 10% of total revenues. For the three months ended June 30, 2023, the Company had one client (CGI = 24.0%) that exceeded 10% of total revenues. For the six months ended June 30, 2023, the Company had the same one client (CGI = 24.8%) that exceeded 10% of total revenues.

The Company’s top ten clients represented approximately 53% and 55% of total revenues for the three months ended June 30, 2024 and 2023, respectively. For the six months ended June 30, 2024 and 2023, the Company’s top ten clients represented approximately 52% and 55% of total revenues, respectively.

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


	Three Months Ended June 30,				Six Months Ended June 30,
	2024		2023		2024		2023
	(Amounts in thousands)				(Amounts in thousands)
United States	$	48,515	$	51,265	$	94,631	$	105,020
Canada		308		701		602		1,532
India and Other		711		238		1,124		715

Total revenues	$	49,534	$	52,204	$	96,357	$	107,267

- 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
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-URI https://asc.fasb.org//606/tableOfContent

+ Details

Leases (Tables)

6 Months Ended

Jun. 30, 2024

Leases [Abstract]

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

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


	June 30, 2024		December 31, 2023
	(in thousands)
Assets:
Long-term operating lease right-of-use assets	$	4,471	$	5,106

Liabilities:
Short-term operating lease liability	$	1,250	$	1,236
Long-term operating lease liability		3,191		3,843

Total liabilities	$	4,441	$	5,079

Schedule of Minimum Future Rental Payments

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


	Amount as of June 30, 2024
	(in thousands)
2024 (for remainder of year)	$	735
2025		1,470
2026		1,468
2027		789
2028		259
Thereafter		196

Total	$	4,917
Less: Imputed interest		(476	)

Present value of operating lease liabilities	$	4,441

Goodwill and Other Intangible Assets, net - Components of Identifiable Intangible assets (Detail) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Intangible Assets, Accumulated Amortization	$ 21,484	$ 20,098
Total Intangible Assets, Gross Carrying Value	33,099	33,099
Total Intangible Assets, Net Carrying Value	$ 11,615	$ 13,001
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	6,027	5,694
Intangible Assets, Net Carrying Value	$ 1,972	$ 2,305
Client Relationships [Member] \| Data and Analytics Services [Member]
Amortization Period (In Years)	12 years	12 years
Intangible Assets, Gross Carrying Value	$ 19,641	$ 19,641
Intangible Assets, Accumulated Amortization	10,595	9,776
Intangible Assets, Net Carrying Value	$ 9,046	$ 9,865
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	1,091	1,047
Intangible Assets, Net Carrying Value	$ 110	$ 154
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	1,588	1,539
Intangible Assets, Net Carrying Value	$ 123	$ 172
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	1,615	1,474
Intangible Assets, Net Carrying Value	$ 364	$ 505

Income Taxes - Components of Income (Loss) Before Income Taxes (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Income (loss) before income taxes:
Domestic	$ 615	$ (5,074)	$ 299	$ (2,994)
Foreign	1,194	2,296	1,228	695
Income (loss) before income taxes	$ 1,809	$ (2,778)	$ 1,527	$ (2,299)

- 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.

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-Section S99
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+ Details

Employee Benefit Plan

6 Months Ended

Jun. 30, 2024

Retirement Benefits [Abstract]

Employee Benefit Plan

6.	Employee Benefit Plan

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

W-2

hourly employees. Employees may contribute a percentage of eligible compensation to the Retirement Plan, subject to certain limits under the Code. The Company did not provide for any matching contributions for the three and six months ended June 30, 2024, and 2023.

- Definition

The entire disclosure for retirement benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 70
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480266/715-60-50-3

+ Details

Business Segments and Geographic Information

6 Months Ended

Jun. 30, 2024

Segment Reporting [Abstract]

Business Segments and Geographic Information

12.	Business Segments and Geographic Information

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

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

on-site

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

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

Below are the operating results of our reporting segments:


	Three Months Ended June 30,						Six Months Ended June 30,
	2024			2023			2024			2023
	(Amounts in thousands)						(Amounts in thousands)
Revenues:
Data and Analytics Services	$	8,876		$	8,773		$	16,943		$	18,168
IT Staffing Services		40,658			43,431			79,414			89,099

Total revenues	$	49,534		$	52,204		$	96,357		$	107,267

Gross Margin %:
Data and Analytics Services		49.2	%		45.6	%		47.9	%		41.9	%
IT Staffing Services		23.6	%		22.2	%		22.7	%		21.9	%

Total gross margin %		28.2	%		26.1	%		27.1	%		25.3	%

Segment operating income (loss):
Data and Analytics Services	$	744		$	(881	)	$	290		$	(1,561	)
IT Staffing Services		1,642			1,846			2,383			3,751

Subtotal		2,386			965			2,673			2,190
Amortization of acquired intangible assets		(693	)		(693	)		(1,386	)		(1,386	)
Employment-related claim, net of recoveries		—			(3,100	)		—			(3,100	)
Interest income (expense), FX gains (losses) and other, net		116			50			240			(3	)

Income (loss) before income taxes	$	1,809		$	(2,778	)	$	1,527		$	(2,299	)

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


	June 30, 2024		December 31, 2023
	(Amounts in thousands)
Total assets:
Data and Analytics Services	$	45,500	$	45,681
IT Staffing Services		62,003		59,546

Total assets	$	107,503	$	105,227

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


	Three Months Ended June 30,				Six Months Ended June 30,
	2024		2023		2024		2023
	(Amounts in thousands)				(Amounts in thousands)
United States	$	48,515	$	51,265	$	94,631	$	105,020
Canada		308		701		602		1,532
India and Other		711		238		1,124		715

Total revenues	$	49,534	$	52,204	$	96,357	$	107,267

- Definition

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

+ References

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

Business Segments and Geographic Information - Summary of Revenue from External Customers (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Segment Reporting Information [Line Items]
Revenues	$ 49,534	$ 52,204	$ 96,357	$ 107,267
United States [Member]
Segment Reporting Information [Line Items]
Revenues	48,515	51,265	94,631	105,020
Canada [Member]
Segment Reporting Information [Line Items]
Revenues	308	701	602	1,532
India and Other [Member]
Segment Reporting Information [Line Items]
Revenues	$ 711	$ 238	$ 1,124	$ 715

- 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

Goodwill and Other Intangible Assets, net - Additional Information (Detail) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2018	Dec. 31, 2022	Oct. 01, 2020	Jul. 13, 2017	Jun. 15, 2015
Goodwill and Intangible Assets [Line Items]
Goodwill	$ 27,210,000		$ 27,210,000		$ 27,210,000
Amortization expense	693,000	$ 693,000	1,386,000	$ 1,386,000
Data and Analytics Services [Member]
Goodwill and Intangible Assets [Line Items]
Goodwill	$ 18,783,000		18,783,000		18,783,000		$ 24,083,000
Goodwill impairment			$ 0		$ 5,300,000
Hudson IT [Member]
Goodwill and Intangible Assets [Line Items]
Goodwill										$ 8,400,000
Info Trellis Inc [Member]
Goodwill and Intangible Assets [Line Items]
Goodwill									$ 27,400,000
Goodwill impairment						$ 9,700,000
Amber Leaf Partners Inc [Member]
Goodwill and Intangible Assets [Line Items]
Goodwill								$ 6,400,000

- Definition

+ References + Details

Income Taxes - Provision (Benefit) for Income Taxes (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Current provision (benefit):
Federal	$ 100	$ (894)	$ (124)	$ (183)
State	26	(136)	(13)	34
Foreign	197	591	301	145
Total current provision (benefit)	323	(439)	164	(4)
Deferred provision (benefit):
Federal	73	(154)	96	(402)
State	14	(38)	19	(98)
Foreign	101	(2)	18	60
Total deferred provision (benefit)	188	(194)	133	(440)
Change in valuation allowance	(93)	28	0	57
Total provision (benefit) for income taxes	$ 418	$ (605)	$ 297	$ (387)

Revenue from Contracts with Customers - Summary of Disaggregation of Our Revenues by Contract Type and Operating Segment (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Disaggregation of Revenue [Line Items]
Revenues by contract type and operating segment	$ 49,534	$ 52,204	$ 96,357	$ 107,267
Data and Analytics Services [Member]
Disaggregation of Revenue [Line Items]
Revenues by contract type and operating segment	8,876	8,773	16,943	18,168
Data and Analytics Services [Member] \| Time-and-Material Contract [Member]
Disaggregation of Revenue [Line Items]
Revenues by contract type and operating segment	6,183	6,438	12,294	13,139
Data and Analytics Services [Member] \| Fixed-Price Contract [Member]
Disaggregation of Revenue [Line Items]
Revenues by contract type and operating segment	2,693	2,335	4,649	5,029
IT Staffing Services [Member]
Disaggregation of Revenue [Line Items]
Revenues by contract type and operating segment	40,658	43,431	79,414	89,099
IT Staffing Services [Member] \| Time-and-Material Contract [Member]
Disaggregation of Revenue [Line Items]
Revenues by contract type and operating segment	40,658	43,431	79,414	89,099
IT Staffing Services [Member] \| Fixed-Price Contract [Member]
Disaggregation of Revenue [Line Items]
Revenues by contract type and operating segment	$ 0	$ 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

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended				6 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2024	Jun. 30, 2023
Pay vs Performance Disclosure
Net Income (Loss)	$ 1,391	$ (161)	$ (2,173)	$ 261	$ 1,230	$ (1,912)

- Definition

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

+ References

+ Details

Goodwill and Other Intangible Assets, net - Schedule of Estimated Amortization Expense (Detail) $ in Thousands	Jun. 30, 2024 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

Credit Facility

6 Months Ended

Jun. 30, 2024

Text Block [Abstract]

Credit Facility

8.	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, October 7, 2020, Exhibit 10.2 to the Form

8-K/A

filed with the SEC on January 4, 2022 and Exhibits 10.11 and 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 June 30, 2024, 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 $236,000 and $284,000 (net of amortization) as of June 30, 2024, and December 31, 2023, respectively, are presented as long-term assets in the Company’s Consolidated Balance Sheets.

As of June 30, 2024, and December 31, 2023, the Company’s outstanding borrowings under the Revolver totaled zero dollars; and unused borrowing capacity available was approximately $23.8 million and $22.5 million, respectively. There were no outstanding borrowings under the Term Loan at June 30, 2024, and December 31, 2023. On May 9, 2024, the Company issued two standby letters of credit for $162,000 each from PNC Bank to a Vietnam client to secure certain performance and advance payment guarantees made to the client on an existing fixed price Data and Analytics Services assignment. These letters of credit are scheduled to expire on April 23, 2025, but can be extended by the client for an additional

one-year

period.

Business Segments and Geographic Information - Additional Information (Detail)	6 Months Ended
	Jun. 30, 2024 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

Stock-Based Compensation - Additional Information (Detail) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	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		5,400,000
Number of Options, Granted	140,000	25,000	525,000	125,000
Stock-based compensation expense			$ 1,011,000	$ 1,677,000
Strike price \| $ / shares	$ 8.59	$ 10.06	$ 8.41	$ 11.24
Restricted shares granted	0	0	29,612	19,924
Employee stock purchase estimation			The fair value of the six-month “look-back” option in the Company’s Employee Stock Purchase Plan is estimated by adding the fair value of 15% of one share of stock to 85% of the fair value of an option on one share of stock.
Common stock, par value	$ 0.01		$ 0.01		$ 0.01
Selling and Marketing Expense [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 461,000	$ 842,000	$ 1,000,000	$ 1,700,000
Stock Options And Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares issued related to employee stock purchases	50,719	0	70,643	17,804
Employee Stock Purchase Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available for future grants	445,590		445,590			600,000
Stock-based compensation expense	$ 27,000	$ 38,000	$ 54,000	$ 68,000
Price per share	$ 6.38	$ 8.4	$ 6.38	$ 8.4
Number of shares issued related to employee stock purchases	21,329	17,890	21,329	17,890
Percentage of maximum contribution of salary towards plan	15.00%		15.00%
Maximum contribution towards plan	$ 25,000		$ 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]
Shares available for future grants	373,000		373,000

Revenue from Contracts with Customers - Additional Information (Detail) - Agreement	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
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%	10.00%
Sales Revenue Net [Member] \| Revenue from Rights Concentration Risk [Member] \| CGI [Member]
Disaggregation of Revenue [Line Items]
Percentage of total accounts receivable	14.90%	24.00%	16.10%	24.80%
Number of customers		1		1
Sales Revenue Net [Member] \| Revenue from Rights Concentration Risk [Member] \| Allergis [Member]
Disaggregation of Revenue [Line Items]
Percentage of total accounts receivable	10.70%		10.10%
Sales Revenue Net [Member] \| Revenue from Rights Concentration Risk [Member] \| CGI And Allergis [Member]
Disaggregation of Revenue [Line Items]
Number of customers	2		2
Top Ten Customers [Member]
Disaggregation of Revenue [Line Items]
Revenue percentage of total revenue	53.00%	55.00%	52.00%	55.00%
Data and Analytics Services [Member]
Disaggregation of Revenue [Line Items]
Percent of revenue from services			100.00%

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Current assets:
Cash and cash equivalents	$ 20,587	$ 21,147
Accounts receivable, net of allowance for credit losses of $436 in 2024 and $528 in 2023	24,649	22,556
Unbilled receivables	7,994	7,259
Prepaid and other current assets	7,385	5,501
Total current assets	60,615	56,463
Equipment, enterprise software, and leasehold improvements, at cost:
Equipment	3,679	3,012
Enterprise software	4,185	4,185
Leasehold improvements	751	753
Total equipment, enterprise software, and leasehold improvements	8,615	7,950
Less – accumulated depreciation and amortization	(6,373)	(6,037)
Net equipment, enterprise software, and leasehold improvements	2,242	1,913
Operating lease right-of-use assets, net	4,471	5,106
Deferred income taxes	660	793
Deferred financing costs, net	236	284
Non-current deposits	454	457
Goodwill, net of impairment	27,210	27,210
Intangible assets, net of amortization	11,615	13,001
Total assets	107,503	105,227
Current liabilities:
Accounts payable	5,790	4,659
Accrued payroll and related costs	11,347	12,354
Current portion of operating lease liability	1,250	1,236
Other accrued liabilities	936	938
Deferred revenue	953	684
Total current liabilities	20,276	19,871
Long-term liabilities:
Long-term operating lease liability, less current portion	3,191	3,843
Long-term accrued income taxes	0	69
Total liabilities	23,467	23,783
Commitments and contingent liabilities (Note 5)
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 13,404,540 shares issued as of June 30, 2024 and 13,312,568 shares issued as of December 31, 2023	134	133
Additional paid-in-capital	36,813	35,345
Retained earnings	53,645	52,415
Accumulated other comprehensive income (loss)	(1,671)	(1,644)
Treasury stock, at cost; 1,723,341 shares as of June 30, 2024 and 1,714,119 shares as of December 31, 2023	(4,885)	(4,805)
Total shareholders' equity	84,036	81,444
Total liabilities and shareholders' equity	$ 107,503	$ 105,227

Income Taxes - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Jun. 30, 2024	Dec. 31, 2023
Deferred Tax Liabilities Valuation Allowance		$ 466,000
Deferred tax assets valuation allowance			$ 628,000
Increase (decrease) in valuation allowances deferred tax assets	$ (162,000)

Business Segments and Geographic Information - Summary of Assets by Segment (Detail) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 107,503	$ 105,227
Data and Analytics Services [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	45,500	45,681
IT Staffing Services [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 62,003	$ 59,546

- 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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