Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2017	Oct. 31, 2017
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2017
Document Fiscal Year Focus	2017
Document Fiscal Period Focus	Q3
Trading Symbol	MHH
Entity Registrant Name	Mastech Digital, Inc.
Entity Central Index Key	0001437226
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		5,454,952

Condensed Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Income Statement [Abstract]
Revenues	$ 39,228	$ 34,263	$ 107,414	$ 99,606
Cost of revenues	30,410	27,366	85,310	79,707
Gross profit	8,818	6,897	22,104	19,899
Selling, general and administrative expenses	8,603	5,303	20,504	16,506
Income from operations	215	1,594	1,600	3,393
Interest income (expense), net	(439)	(116)	(648)	(353)
Other income (expense), net	(11)	(4)	11	(24)
Income (loss) before income taxes	(235)	1,474	963	3,016
Income tax expense (benefit)	(99)	550	202	1,136
Net income (loss)	$ (136)	$ 924	$ 761	$ 1,880
Earnings per share:
Basic	$ (0.03)	$ 0.21	$ 0.16	$ 0.43
Diluted	$ (0.03)	$ 0.21	$ 0.16	$ 0.42
Weighted average common shares outstanding:
Basic	5,342	4,405	4,795	4,371
Diluted	5,365	4,493	4,835	4,469

Condensed Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Net income (loss)	$ (136)	$ 924	$ 761	$ 1,880
Other comprehensive income (loss):
Foreign currency translation adjustment	(19)		(19)
Total pretax net unrealized gain/(loss)	(118)	18	(106)	(17)
Income tax expense (benefit)	(38)	7	(33)	(7)
Total other comprehensive income (loss), net of taxes	(80)	11	(73)	(10)
Total comprehensive income (loss)	(216)	935	688	1,870
Interest Rate Swap Contracts [Member]
Other comprehensive income (loss):
Total pretax net unrealized gain/(loss)	$ (99)	$ 18	$ (87)	$ (17)

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 3,162	$ 829
Accounts receivable, net of allowance for uncollectible accounts of $388 in 2017 and 2016	23,691	17,916
Unbilled receivables	6,474	3,186
Prepaid and other current assets	1,169	701
Prepaid income taxes	731	52
Total current assets	35,227	22,684
Equipment, enterprise software, and leasehold improvements, at cost:
Equipment	1,371	1,198
Enterprise software	1,461	645
Leasehold improvements	365	354
Total equipment, enterprise software, and leasehold improvements	3,197	2,197
Less - accumulated depreciation and amortization	(1,769)	(1,639)
Net equipment, enterprise software, and leasehold improvements	1,428	558
Deferred income taxes	132	254
Non-current deposits	258	170
Goodwill	35,772	8,427
Intangible assets, net	26,157	7,313
Total assets	98,974	39,406
Current liabilities:
Current portion of long-term debt	3,813	1,800
Accounts payable	3,239	1,963
Accrued payroll and related costs	7,375	7,645
Other accrued liabilities	1,643	653
Deferred revenue	72	196
Total current liabilities	16,142	12,257
Long-term liabilities:
Long-term debt, less current portion, net	39,600	8,077
Contingent consideration liability	17,125
Total liabilities	72,867	20,334
Commitments and contingent liabilities (Note 4)
Shareholders' equity:
Preferred Stock, no par value; 20,000,000 shares authorized; none outstanding
Common Stock, par value $.01; 125,000,000 shares authorized and 6,274,680 shares issued as of September 30, 2017 and 5,317,148 as of December 31, 2016	63	53
Additional paid-in-capital	20,208	13,863
Retained earnings	10,058	9,297
Accumulated other comprehensive loss	(80)	(7)
Treasury stock, at cost; 819,728 shares as of September 30, 2017 and 818,569 December 31, 2016	(4,142)	(4,134)
Total shareholders' equity	26,107	19,072
Total liabilities and shareholders' equity	$ 98,974	$ 39,406

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Statement of Financial Position [Abstract]
Accounts receivable, allowance for uncollectible accounts	$ 388	$ 388
Preferred Stock, par value
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	125,000,000	125,000,000
Common stock, shares issued	6,274,680	5,317,148
Treasury stock, shares	819,728	818,569

Condensed Consolidated Statements of Cash Flows - USD ($)	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
OPERATING ACTIVITIES:
Net income	$ 761,000	$ 1,880,000
Adjustments to reconcile net income to cash provided by (used in) operating activities:
Depreciation and amortization	1,180,000	763,000
Bad debt expense		25,000
Interest amortization of deferred financing costs	82,000	29,000
Stock-based compensation expense	285,000	298,000
Deferred income taxes, net	102,000	108,000
Loss of disposition of fixed assets	4,000
Foreign currency translation adjustment	(19,000)
Working capital items:
Accounts receivable and unbilled receivables	(2,884,000)	(5,224,000)
Prepaid and other current assets	(1,080,000)	(235,000)
Accounts payable	208,000	(140,000)
Accrued payroll and related costs	(1,122,000)	(8,000)
Other accrued liabilities	991,000	(1,041,000)
Deferred revenue	(124,000)	(167,000)
Net cash flows (used in) operating activities	(1,616,000)	(3,712,000)
INVESTING ACTIVITIES:
Acquisition of InfoTrellis, Inc. (net of cash acquired and issuance of contingent consideration)	(34,730)
Recovery of non-current deposits	59,000	6,000
Capital expenditures	(896,000)	(73,000)
Net cash flows (used in) investing activities	(35,567,000)	(67,000)
FINANCING ACTIVITIES:
Borrowings on revolving credit facility, (net)	9,689,000	4,874,000
Borrowings on term loan facility	30,500,000
(Repayments) on term loan facility	(6,300,000)	(1,350,000)
Proceeds from the issuance of common shares	6,000,000
Payment of deferred financing costs	(435,000)
Purchase of treasury stock	(7,000)	(8,000)
Proceeds from the exercise of stock options	69,000	49,000
Increase in excess tax benefits related to stock options / restricted shares, net		104,000
Net cash flows provided by financing activities	39,516,000	3,669,000
Net change in cash and cash equivalents	2,333,000	(110,000)
Cash and cash equivalents, beginning of period	829,000	848,000
Cash and cash equivalents, end of period	$ 3,162,000	$ 738,000

Description of Business and Basis of Presentation

9 Months Ended

Sep. 30, 2017

Accounting Policies [Abstract]

Description of Business and Basis of Presentation

1.	Description of Business and 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.

Our portfolio of offerings include Data Management and Analytics services; other digital transformation services such as Salesforce.com, SAP HANA, and Digital Learning services; and IT staffing services that span across digital and mainstream technologies.

Following our recent acquisition of the services division of Canada-based InfoTrelllis, Inc., we have added specialized capabilities in delivering data management and analytics services to our customers globally. This business offers project-based consulting services in the areas of Master Data Management, Data Integration, and Big Data, with such services delivered using on-site and offshore resources.

We also offer other digital transformation services focused on providing CRM on the cloud through Salesforce.com; driving IT efficiencies through SAP HANA; and using digital methods to enhance organizational learning.

Our IT staffing business combines technical expertise with business process experience to deliver a broad range of staffing services in digital and mainstream technologies. Our ‘digital’ technologies stack includes Data Management & Analytics, Cloud, Mobility, Social and Automation. 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.

Recent Developments

On July 13, 2017, the Company completed its acquisition of the services division of Canada-based InfoTrellis, Inc., a project-based consulting services company with specialized capabilities in data management and analytics. The acquisition is expected to significantly strengthen Mastech Digital’s capabilities to offer consulting and project-based delivery of digital transformation services. InfoTrellis, Inc. is headquartered in Toronto, Canada, with offices in Austin, Texas and a global delivery center in Chennai, India.

The transaction is valued at $55 million, with $35.75 million paid in cash at closing (subject to working capital adjustments) and $19.25 million deferred over the next two years. The deferred purchase price is contingent upon the acquired business generating specified EBIT (earnings before interest and taxes) targets during the two years following closing.

The funding for the transaction consisted of a combination of debt and equity. A new $65 million credit facility the Company established on July 13, 2017 with PNC Bank, N.A. (“PNC”) provided debt financing for the transaction, refinancing of the Company’s existing debt with PNC and additional borrowing capacity for the future. The equity financing was completed through a $6.0 million private placement of newly-issued shares of the Company’s common stock to Mastech’s founders and majority shareholders, Ashok Trivedi and Sunil Wadhwani. Pursuant to the terms of the share purchase agreements executed in connection with the private placement of these shares, the Company agreed to sell such shares at a price per share equal to the greater of $7.00 or the closing price for the common stock on July 10, 2017 (two business days after the July 7, 2017 announcement of the transaction), which was $6.35 per share. Accordingly, the common stock was sold on July 13, 2017 at a price per share equal to $7.00. The terms of the private placement were negotiated and approved by a Special Committee of the Company’s independent directors, which retained counsel and an independent financial advisor.

On July 13, 2017 and July 19, 2017, the Company filed with the Securities and Exchange Commission Current Reports on Form 8-K providing additional details on this acquisition and the financing arrangements. On September 27, 2017, the Company filed an Amendment to its July 19, 2017 Current Report on Form 8-K solely to include the financial statements and financial information required under Item 9.01 of Form 8-K, which statements and information were excluded from the original Form 8-K in reliance on paragraphs (a)(4) and (b)(2) of Item 9.01 of Form 8-K.

Accounting Principles

The accompanying Financial Statements have been prepared by management in accordance with U.S. generally accepted accounting principles (“GAAP”) for interim financial information and applicable rules and regulations of the Securities and Exchange Commission (the “SEC”). Accordingly, they do not include all of the information and disclosures required by U.S. GAAP for complete consolidated financial statements. In the opinion of management, all adjustments, consisting principally of normal recurring adjustments, considered necessary for a fair presentation have been included. The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the Financial Statements and the accompanying notes. Actual results could differ from these estimates. These Financial Statements should be read in conjunction with the Company’s audited consolidated financial statements and accompanying notes for the year ended December 31, 2016, included in our Annual Report on Form 10-K filed with the SEC on March 24, 2017 and the Current Reports on Form 8-K filed with the SEC on July 13, 2017, July 19, 2017 and September 27, 2017. Additionally, our operating results for the three and nine months ended September 30, 2017 are not necessarily indicative of the results that can be expected for the year ending December 31, 2017 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.

Reclassification

As Discussed in Note 16, Recently Issued Accounting Standards, the Company adopted ASU 2015-17 “Balance Sheet Classification of Deferred Taxes” on a retrospective basis during the first quarter of 2017. Accordingly, the impact of this retrospective adoption was a reclassification of $26,000 of non-current deferred tax liabilities and $280,000 of current deferred tax assets as a net non-current asset of $254,000 as of December 31, 2016. This presentation conforms to the September 30, 2017 balance sheet.

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, 2016 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 nine months ended September 30, 2017 except for the policy related to contingent consideration associated with the InfoTrellis acquisition, as detailed below:

Contingent Consideration:

In connection with the InfoTrellis acquisition, the Company may be required to pay future consideration that is contingent upon the achievement of specified earnings before interest and taxes (“EBIT”) objectives. As of the acquisition date, the Company recorded a contingent consideration liability representing the estimated fair value of the contingent consideration that is 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. We re-measure this liability each reporting period and record changes in the fair value through a separate line item without our consolidated statements of operations. Increases or decreases in the fair value of the contingent consideration liability can result from changes in discount periods and rates, as well as changes in the timing and amount of revenue and earnings estimates or in the timing of likelihood of achieving contractual milestones.

Segment Reporting

Subsequent to the July 13, 2017 closing of the InfoTrellis acquisition, the Company has two reportable segments, in accordance with ASC Topic 280 “Disclosures About Segments of an Enterprise and Related Information”, Data and Analytics Services (which segment represents the acquired InfoTrellis business) and IT Staffing Services.

Business Combinations

9 Months Ended

Sep. 30, 2017

Business Combinations [Abstract]

Business Combinations

2.	Business Combinations

On July 7, 2017, Mastech Digital, Inc., through its wholly-owned subsidiaries Mastech InfoTrellis, Inc., Mastech InfoTrellis Digital, Ltd., Mastech Digital Data, Inc. and Mastech Digital Private Limited (collectively, the “Company Entities”), entered into two Asset Purchase Agreements and a Share Purchase Agreement (collectively, the “Purchase Agreements”) to acquire substantially all of the assets comprising the consulting services business in the areas of master data management, data integration and big data (the “Acquired Business”) of InfoTrellis Inc., InfoTrellis, Inc. and 2291496 Ontario Inc., including all outstanding shares of InfoTrellis India Private Limited (collectively, “InfoTrellis”). The aforementioned transaction was closed on July 13, 2017.

Under the terms of the Purchase Agreements, the Company Entities paid at the closing of the acquisition $35.75 million in cash, less certain working capital adjustments which totaled $930,000. The Purchase Agreements also provided for contingent consideration of $19.25 million in deferred cash payments, with up to $8.25 million payable if the EBIT of the Acquired Business for the 12-month period beginning on August 1, 2017 (the “Actual Year 1 EBIT”) equals $10.0 million and up to $11.0 million payable if the EBIT of the Acquired Business for the 12-month period beginning on August 1, 2018 (the “Actual Year 2 EBIT”) equals $10.7 million. The deferred amount payments are subject to adjustments under the terms of the Purchase Agreements based upon, among other items, the amount of the Actual Year 1 EBIT and the amount of the Actual Year 2 EBIT.

In support of the acquisition, the Company entered into a new credit agreement on July 13, 2017 with PNC Bank, National Association, as administrative agent, swing loan lender and issuing lender, PNC Capital Markets LLC, as sole lead arranger and sole book runner, and certain financial institutions party thereto as lenders. The Credit Agreement provides for a total aggregate commitment of $65.0 million, consisting of (i) a revolving credit facility in an aggregate principal amount not to exceed $27.5 million, subject to increases to an aggregate amount not to exceed $37.5 million upon satisfaction of certain conditions; (ii) a $30.5 million term loan facility; and (iii) a $7.0 million delayed draw term loan facility to be used exclusively toward contingent consideration payments. In addition, the Company entered into Securities Purchase Agreements with Ashok Trivedi and Sunil Wadhwani (collectively, the “Investors”) on July 7, 2017 pursuant to which the Company issued and sold an aggregate 857,144 shares (the “Shares”) of its common stock, par value $0.01 per share (the “Common Stock”), to the Investors on July 13, 2017 for $6.0 million in aggregate gross proceeds (the “Private Placement Transactions”). The Company used the proceeds from the Private Placement Transactions to fund a portion of the cash paid at the closing of the acquisition.

The following table summarizes the fair value of consideration for the Acquired Business on the July 13, 2017 closing date:


(in thousands)	Amounts
Cash purchase price at closing	$	35,750
Working capital adjustments		(930	)
Estimated payout of contingent consideration (1)		17,125

Total Fair Value of Consideration	$	51,945

(1)	Based on a valuation conducted by an independent third party, the fair value of contingent consideration at the closing date was determined to be $17,125,000.

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


(in thousands)	Amounts
Cash balance on hand	$	341
Sale of common stock in a private placement transactions		6,000
Term loan debt facility		30,500
Revolving line of credit		9,000
Payoff of previous credit facility		(10,091	)

Cash paid at Closing	$	35,750

The preliminary allocation of the purchase price was based on estimates of the fair value of assets acquired and liabilities assumed as of July 13, 2017, as set forth below. The excess purchase price over the fair values of the net tangible assets and identifiable intangible assets was recorded as goodwill, which includes value associated with the assembled workforce. All goodwill is expected to be deductible for tax purposes. The valuation of net assets acquired is as follows:


(in thousands)	Amounts
Current Assets	$	6,841
Fixed Assets and Other		286
Identifiable intangible assets:
Client relationships		16,671
Covenant not-to-compete		761
Trade name		1,221
Technology		1,209

Total identifiable intangible assets		19,862
Goodwill		27,345
Current liabilities		(2,389	)

Net Assets Acquired	$	51,945

The fair value of identifiable intangible assets has been estimated using the income approach through a discounted cash flow analysis. Specifically, the Company used the income approach through an excess earnings analysis to determine the fair value of client relationships. The value applied to the covenant not-to-compete was based on an income approach using a “with or without” analysis of this covenant in place. The trade name and technology were valued using the income approach – relief from royalty method. All identifiable intangibles are considered level 3 inputs under the fair value measurement and disclosure guidance.

For the three and nine months ended September 30, 2017, the Company recorded transaction costs related to the acquisition of $1.7 million and $2.0 million, respectively. These costs are included in selling, general and administrative expenses in the accompanying Condensed Consolidated Statement of Operations.

Included in the Condensed Consolidated Statement of Operations for the three and nine month periods ended September 30, 2017 were revenues of $4.1 million and net income of approximately $0.5 million applicable to the InfoTrellis operations.

The following reflects the Company’s unaudited pro forma results as though the acquisition occurred as of the beginning of each period presented:


	Three Months Ended September 30,					Nine Months Ended September 30,
	(Amounts in Thousands)					(Amounts in Thousands)
	2017			2016		2017		2016
Revenue	$	39,815		$	41,149	$	118,317	$	117,916
Net income	$	(78	)	$	2,633	$	1,523	$	4,878
Earnings per share-diluted	$	(0.01	)	$	0.49	$	0.28	$	0.92

The information above does not reflect any operating efficiencies or inefficiencies that may have resulted from the InfoTrellis acquisition. Therefore, this information is not necessarily indicative of results that would have been achieved had the business been combined during the periods presented or the results that the Company will experience going forward.

Goodwill and Other Intangible Assets, net

9 Months Ended

Sep. 30, 2017

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Other Intangible Assets, net

3.	Goodwill and Other Intangible Assets, net

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

The Company is amortizing the identifiable intangible assets on a straight-line basis over estimated average lives ranging from 3 to 12 years. Intangible assets were comprised of the following as of September 30, 2017:


			September 30, 2017
(Amounts in Thousands)	Amortization Period (In Years)		Gross Carrying Value		Accumulative Amortization		Net Carrying Value
IT staffing services:
Client relationships		12	$	7,999	$	1,528	$	6,471
Covenant-not-to-compete		5		319		146		173
Trade name		3		249		190		59
Data and analytics services:
Client relationships		12	$	16,671	$	289	$	16,382
Covenant-not-to-compete		5		761		32		729
Trade name		5		1,221		51		1,170
Technology		7		1,209		36		1,173

Total Intangible Assets			$	28,429	$	2,272	$	26,157


			December 31, 2016
(Amounts in Thousands)	Amortization Period (In Years)		Gross Carrying Value		Accumulative Amortization		Net Carrying Value
IT staffing services:
Client relationships		12	$	7,999	$	1,027	$	6,972
Covenant-not-to-compete		5		319		99		220
Trade name		3		249		128		121

Total Intangible Assets			$	8,567	$	1,254	$	7,313

Amortization expense for the three and nine month periods ended September 30, 2017 was $611,000 and $1.0 million, respectively, and is included in selling, general and administrative expenses in the Condensed Consolidated Statement of Operations. For the three and nine month periods ended September 30, 2016 amortization expense was $204,000 and $610,000, respectively.

The estimated aggregate amortization expense for intangible assets for the years ending December 31, 2017 through 2021 is as follows:


	Years Ended December 31,
	2017		2018		2019		2020		2021
	(Amounts in Thousands)
Amortization expense	$	1,711	$	2,727	$	2,689	$	2,654	$	2,625

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

Commitments and Contingencies

9 Months Ended

Sep. 30, 2017

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

4.	Commitments and Contingencies

Lease Commitments

The Company rents certain office space and equipment under non-cancelable leases which provide for future minimum rental payments. Total lease commitments have not materially changed from the amounts disclosed in the Company’s Annual Report on Form 10-K for the year ended December 31, 2016.

Contingencies

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

Employee Benefit Plan

9 Months Ended

Sep. 30, 2017

Retirement Benefits [Abstract]

Employee Benefit Plan

5.	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 employees. Concurrent with the acquisition of Hudson IT, the Company expanded employee eligibility under the Retirement Plan to include all U.S. based W-2 hourly employees. Employees may contribute a percentage of eligible compensation to the Retirement Plan, subject to certain limits under the Code. For Hudson IT employees enrolled in the Hudson Employee Retirement Savings Plan under the Code at the acquisition date, the Company provides a matching contribution of 50% of the first 6% of the participant’s contributed pay, subject to vesting based on the combined tenure with Hudson and Mastech Digital. For all other employees, the Company did not provide for any matching contributions for the nine months ended September 30, 2017 and 2016. Mastech Digital’s total contributions to the Retirement Plan for the three and nine months ended September 30, 2017 related to the former Hudson IT employees totaled approximately $21,000 and $75,000 respectively. Mastech Digital’s contributions to the retirement plan for the three and nine months ended September 30, 2016 related to the Hudson IT employees totaled $27,000 and $82,000, respectively.

Stock-Based Compensation

9 Months Ended

Sep. 30, 2017

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

Stock-Based Compensation

6.	Stock-Based Compensation

In 2008, the Company adopted a Stock Incentive Plan (the “Plan”) which, as amended, provides that up to 1,400,000 shares of the Company’s Common Stock shall be allocated for issuance to directors, officers and key personnel. Grants under the Plan can be made in the form of stock options, stock appreciation rights, performance shares or stock awards. During the three and nine months ended September 30, 2017, the Company granted no shares under the Plan. During the three and nine months ended September 30, 2017 there were 12,000 stock options forfeited due to the non-achievement of performance targets. These shares are available for future grants under the Plan. During the three and nine months ended September 30, 2016, there were 85,000 and 335,000 stock options grants made under the Plan. As of September 30, 2017 and December 31, 2016, there were 126,000 shares and 114,000 shares, respectively, available for future grant under the Plan.

Stock-based compensation expense for the three months ended September 30, 2017 and 2016 was $70,000 and $113,000, respectively, and for the nine months ended September 30, 2017 and 2016 was $285,000 and $298,000, respectively. Stock-based compensation expense is included in selling, general and administrative expenses in the Condensed Consolidated Statements of Operations.

During the three and nine months ended September 30, 2017, the Company issued 6,250 and 100,388 shares, respectively, related to the vesting of restricted stock and the exercising of stock options. During the three and nine months ended September 30, 2016, the Company issued 71,250 and 75,750 shares, respectively, related to the exercise of stock options and vesting of restricted stock and performance shares.

Credit Facility

9 Months Ended

Sep. 30, 2017

Text Block [Abstract]

Credit Facility

7.	Credit Facility

On July 13, 2017, the Company entered into a Credit Agreement (the “Credit Agreement”) with PNC Bank, National Association , as administrative agent, swing loan lender and issuing lender (“PNC Bank”), 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 provides for a total aggregate commitment of $65 million, consisting of (i) a revolving credit facility (the “Revolver”) in an aggregate principal amount not to exceed $27 million (subject to increase by up to an additional $10 million upon satisfaction of certain conditions); (ii) a $30.5 million term loan facility (the “Term Loan”); and a (iii) $7.0 million delayed draw term loan facility (the “Delayed Draw Term Loan”), as more fully described in Exhibit 10.1 to the Company’s Form 8-K, filed with the SEC on July 19, 2017.

The Revolver expires in three years and includes swing loan and letter of credit sub-limits in the aggregate amount not to exceed $3.0 million for swing loans and $5.0 million for letters of credit. Borrowings under the Revolver may be denominated in U.S. dollars or Canadian dollars. The maximum borrowings in U.S. dollars may not exceed the sum of 85% of eligible U.S. accounts receivable and 60% of eligible U.S. unbilled receivables, less a reserve amount established by the administrative agent. The maximum borrowings in Canadian dollars may not exceed the lesser of (i) $10.0 million; and (ii) the sum of 85% of eligible Canadian receivables, plus 60% of eligible Canadian unbilled receivables, less a reserve amount established by the administrative agent.

Amounts borrowed under the Term Loan are required to be repaid in consecutive quarterly installments commencing on October 1, 2017 through and including July 1, 2022 and on the maturity date of July 13, 2022. The principal amount of each quarterly installment payable on the Term Loan equals the product of $30.5 million, multiplied by (i) 3.125% for quarterly installments due on October 1, 2017 through and including July 1, 2018; (ii) 3.75% for quarterly installments payable on October 1, 2018 through and including July 1, 2021; and (iii) 5.00% for quarterly installments payable on October 1, 2021 through and including the maturity date. The Delayed Draw Term Loan may be used through the date of the final contingent consideration payment (referred to as the final “Deferred Amount Payment” in the Credit Agreement) on no more than two separate occasions in borrowing multiples of $1.0 million up to the lesser of contingent consideration earned or $7.0 million. Amounts borrowed under the Delayed Draw Term Loan will be payable in consecutive quarterly installments commencing on the first payment date after disbursement of such borrowings. The principal amount of each quarterly installment payable of each Delayed Draw Term Loan equals the product of the original balance of such Loan, multiplied by (i) 3.75% for quarterly installments due on October 1, 2018 through and including July 1, 2021; and (ii) 5.00% for quarterly installments payable on October 1, 2021 through and including the maturity date, with the maturity date payment equal to the outstanding amount of the loan on that date.

Borrowings under the revolver and the term loans, at the Company’s election, bear interest at either (a) the higher of PNC’s prime rate or the federal funds rate plus 0.50%, plus an applicable margin determined based upon the Company’s senior leverage ratio or (b) an adjusted LIBOR rate, plus an applicable margin determined based upon the Company’s senior leverage ratio. The applicable margin on the base rate is between 0.50% and 1.25% on revolver borrowings and between 1.75% and 2.50% on term loans. The applicable margin on the adjusted LIBOR rate is between 1.50% and 2.25% on revolver borrowings and between 2.75% and 3.50% on term loans. A 20 to 30 basis point per annum commitment fee on the unused portion of the revolver facility and the delayed draw term loan 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 September 30, 2017, the Company was in compliance with all provisions under the facility.

In connection with securing the commitments under the Credit Agreement, the Company paid a commitment fee and incurred deferred financing costs totaling $435,000, which were capitalized and are being amortized as interest expense over the lives of the facilities. Debt financing costs of $411,000 and $59,000 (net of amortization) as of September 30, 2017 and December 31, 2016, respectively, are presented as reductions in long-term debt in the Company’s Condensed Consolidated Balance Sheets. The deferred financing costs outstanding at December 31, 2016 previously presented in other assets, have been reclassified to conform to the current period presentation.

At Closing the Company borrowed $9.0 million under the Revolver and $30.5 million under the Term Loan which were used to repay all borrowings under the previous credit facility with PNC and to pay a portion of the acquisition consideration and transaction expenses. The Company’s net outstanding borrowings as of September 30, 2017 under the Revolver totaled $12.9 million and unused borrowing capacity available was approximately $10 million. The Company’s outstanding borrowings under the term loan were $30.5 million at September 30, 2017. As of September 30, 2017, the Company believed the eligible borrowing base on the revolver would not fall below current outstanding borrowings for a period of time exceeding one year and has classified the $12.9 million net outstanding debt balance at September 30, 2017 as long-term.

Income Taxes

9 Months Ended

Sep. 30, 2017

Income Tax Disclosure [Abstract]

Income Taxes

8.	Income Taxes

The components of income before income taxes, as shown in the accompanying Financial Statements, consisted of the following for the three and nine months ended September 30, 2017 and 2016:


	Three Months Ended September 30,					Nine Months Ended September 30,
	2017			2016		2017		2016
	(Amounts in Thousands)					(Amounts in Thousands)
Income before income taxes:
Domestic	$	(507	)	$	1,359	$	417	$	2,685
Foreign		272			115		546		331

Income before income taxes	$	(235	)	$	1,474	$	963	$	3,016

The Company has foreign subsidiaries in Canada and India – both of which generate revenues from foreign clients. Additionally, the India subsidiaries provide services to both the Canadian and U.S. operating entities and the Company allocates a portion of its income to these subsidiaries based on a “transfer pricing” model. No provision for U.S. income taxes has been made for the undistributed earnings of its Indian and Canadian subsidiaries as of September 30, 2017, as those earnings are expected to be permanently reinvested outside the U.S. If these foreign earnings were to be repatriated in the future, the U.S. tax liability may be reduced by any foreign income taxes previously paid on such earnings, which would make this U.S. tax liability immaterial. The determination of the amount of unrecognized deferred tax liability related to these earnings is not practicable.

The provision for income taxes, as shown in the accompanying Financial Statements, consisted of the following for the three and nine months ended September 30, 2017 and 2016:


	Three Months Ended September 30,					Nine Months Ended September 30,
	2017			2016		2017			2016
	(Amounts in Thousands)					(Amounts in Thousands)
Current provision:
Federal	$	(240	)	$	310	$	(78	)	$	820
State		(36	)		25		(13	)		89
Foreign		64			39		157			112

Total current provision (benefit)		(212	)		374		66			1,021

Deferred provision:
Federal		80			155		100			102
State		11			21		14			13
Foreign		22			—		22			—

Total deferred provision		113			176		136			115

Total provision (benefit) for income taxes	$	(99	)	$	550	$	202		$	1,136

The reconciliation of income taxes computed using the statutory U.S. income tax rate and the provision for income taxes for the three and nine months ended September 30, 2017 and 2016 were as follows (amounts in thousands):


	Three Months Ended September 30, 2017					Three Months Ended September 30, 2016
Income taxes computed at the federal statutory rate	$	(80	)	(34.0	)%	$	501	34.0	%
State income taxes, net of federal tax benefit		(25	)	(10.6	)		46	3.1
Excess tax benefits from stock options/restricted shares		10		4.2			—	—
Other – net		(4	)	(1.7	)		3	0.2

	$	(99	)	(42.1	)%	$	550	37.3	%


	Nine Months Ended September 30, 2017					Nine Months Ended September 30, 2016
Income taxes computed at the federal statutory rate	$	327		34.0	%	$	1,025	34.0	%
State income taxes, net of federal tax benefit		17		1.8			102	3.4
Excess tax benefits from stock options/restricted shares		(145	)	(15.1	)		—	—
Other – net		3		0.3			9	0.3

	$	202		21.0	%	$	1,136	37.7	%

A reconciliation of the beginning and ending amounts of unrecognized tax benefits related to uncertain tax positions, including interest and penalties, are as follows:


(Amounts in thousands)	Nine Months Ended September 30, 2017
Balance as of December 31, 2016	$	128
Additions related to current period		—
Additions related to prior periods		—
Reductions related to prior periods		(33	)

Balance as of September 30, 2017	$	95

Although it is difficult to anticipate the final outcome of these uncertain tax positions, the Company believes that the total amount of unrecognized tax benefits could be reduced by approximately $40,000 during the next twelve months due to the expiration of the statutes of limitation.

Derivative Instruments and Hedging Activities

9 Months Ended

Sep. 30, 2017

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivative Instruments and Hedging Activities

9.	Derivative Instruments and Hedging Activities

Interest Rate Risk Management

Concurrent with the Company’s July 13, 2017 borrowings under its new credit facility, the Company entered into a 44–month interest-rate swap to convert the debt’s variable interest rate to a fixed rate of interest. Under the swap contracts, the Company pays interest at a fixed rate of 1.99% and receives interest at a variable rate equal to the daily U.S. LIBOR rate on a notional amount of $15,000,000. These swap contracts have been designated as cash flow hedging instruments and qualified as effective hedges at inception under ASC Topic 815, “Derivatives and Hedging”. These contracts are recognized on the balance sheet at fair value. The effective portion of the changes in fair value on these instruments is recorded in other comprehensive income (loss) and is reclassified into the Condensed Consolidated Statements of Operations as interest expense in the same period in which the underlying hedge transaction affects earnings. Changes in the fair value of interest-rate swap contracts deemed ineffective are recognized in the Condensed Consolidated Statements of Operations as interest expense. The fair value of the interest-rate swap contracts at September 30, 2017 was a liability of $99,000 and is reflected in the Condensed Consolidated Balance Sheet as other current liabilities.

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


Derivatives in ASC Topic 815 Cash Flow Hedging Relationships	Amount of Gain / (Loss) recognized in OCI on Derivatives			Location of Gain / (Loss) reclassified from Accumulated OCI to Income (Expense)		Amount of Gain / (Loss) reclassified from Accumulated OCI to Income (Expense)			Location of Gain / (Loss) reclassified in Income (Expense) on Derivatives		Amount of Gain / (Loss) recognized in Income (Expense) on Derivatives
	(Effective Portion)			(Effective Portion)		(Effective Portion)			(Ineffective Portion/Amounts excluded from effectiveness testing)
For the Three Months Ended September 30, 2017:
Interest-Rate Swap Contract	$	(99	)		Interest Expense	$	(20	)		Interest Expense	$	—

For the Nine Months Ended September 30, 2017:
Interest-Rate Swap Contract	$	(87	)		Interest Expense	$	(30	)		Interest Expense	$	—

For the Three Months Ended September 30, 2016:
Interest-Rate Swap Contract	$	18			Interest Expense	$	(10	)		Interest Expense	$	—

For the Nine Months Ended September 30, 2016:
Interest-Rate Swap Contract	$	(17	)		Interest Expense	$	(32	)		Interest Expense	$	—

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

September 30, 2017

December 31, 2016

Derivative Instruments

Balance Sheet Location

Fair Value

Balance Sheet Location

Fair Value

Interest-Rate Swap Contracts

Other Current
Liabilities

Other Current

Liabilities

The estimated amount of pretax losses as of September 30, 2017 that is expected to be reclassified from other comprehensive income (loss) into earnings within the next 12 months is approximately $80,000.

Fair Value Measurements

9 Months Ended

Sep. 30, 2017

Fair Value Disclosures [Abstract]

Fair Value Measurements

10.

Fair Value Measurements

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

•

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

•

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

•

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

At September 30, 2017 and December 31, 2016, the Company carried the following financial (liabilities) at fair value measured on a recurring basis (in thousands):


	Fair Value as of September 30, 2017
(Amounts in thousands)	Level 1		Level 2			Level 3			Total
Interest-Rate Swap Contracts	$	—	$	(99	)	$	—		$	(99	)
Contingent consideration liability	$	—	$	—		$	(17,125	)	$	(17,125	)


	Fair Value as of December 31, 2016
(Amounts in thousands)	Level 1		Level 2			Level 3			Total
Interest-Rate Swap Contracts	$	—	$	(12	)	$	—		$	(12	)

The fair value of interest rate swap contracts are based on quoted prices for similar instruments from a commercial bank, and therefore, the fair value measurement is considered to be within level 2. The fair value of the contingent consideration liability was estimated by utilizing a probability weighted simulation model to determine the fair value of contingent consideration, and therefore, the fair value measurement is considered to be within level 3.

- Definition

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

+ References + Details

Shareholders' Equity

9 Months Ended

Sep. 30, 2017

Equity [Abstract]

Shareholders' Equity

11.

Shareholders’ Equity

On July 7, 2017 the Company entered into Securities Purchase Agreements with Ashok Trivedi and Sunil Wadhwani pursuant to which the Company agreed to sell to each the number of shares of Common Stock equal to $3.0 million divided by the greater of (i) $7.00 per share of Common Stock and (ii) the closing price of the Common Stock on the NYSE American on July 10, 2017, which was $6.35 per share. On July 13, 2017, the Closing Date of the Company’s acquisition of InfoTrellis’ services division, the Company issued and sold an aggregate of 857,144 shares of Common Stock to Ashok Trivedi and Sunil Wadhwani for $6.0 million in aggregate gross proceeds. The Company used the proceeds from the private placement to fund a portion of the closing date purchase price of the InfoTrellis acquisition.

The Company had a Share Repurchase Program in place that expired on December 22, 2016. During the nine months ended September 30, 2016 no shares were repurchased under a share repurchase program. During the three and nine months ended September 30, 2017, the Company purchased 0 and 1,159 shares, respectively, at a share price of $6.42 to satisfy employee tax obligations related to the vesting of restricted stock. During the three and nine months ended September 30, 2016, the Company purchased 1,158 shares to satisfy employee tax obligations related to the vesting of restricted shares at an average price of $6.80

Revenue Concentration

9 Months Ended

Sep. 30, 2017

Risks and Uncertainties [Abstract]

Revenue Concentration

12.

Revenue Concentration

For the three months ended September 30, 2017, the Company had two clients that exceeded 10% of total revenues (CGI = 12.5% and Accenture = 11.7%). For the three months ended September 30, 2016, the Company had one client that exceeded 10% of total revenues (CGI = 11.0%). For the nine months ended September 30, 2017, the Company had two clients that exceeded 10% of total revenues (CGI = 13.1% and Accenture 10.5%). For the nine months ended September 30, 2016, the Company had no clients that exceeded 10% of total revenues.

The Company’s top ten clients represented approximately 47% and 45% of total revenues for the three months ended September 30, 2017 and 2016, respectively. For the nine months ended September 30, 2017 and 2016, the Company’s top ten clients represented approximately 48% and 44% of total revenues, respectively.

Earning Per Share

9 Months Ended

Sep. 30, 2017

Earnings Per Share [Abstract]

Earning Per Share

13.

Earning Per Share

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

For the three and nine months ended September 30, 2017, there were no anti-dilutive stock options excluded from the computation of diluted earnings per share. For the three and nine months ended September 30, 2016, there were 4,759 and 200,014 anti-dilutive stock options excluded from the computation of diluted earnings per share.

Business Segment and Geographic Information

9 Months Ended

Sep. 30, 2017

Segment Reporting [Abstract]

Business Segment and Geographic Information

15.

Business Segment 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 Toronto, Canada and Austin, Texas and a global delivery center in Chennai, India. Project-based delivery reflects a combination of on-site resources and offshore resources out of the Company’s delivery center in Chennai. Assignments are secured on both a time and material and fixed price basis.

The IT staffing services segment offers (a) staffing services in digital and mainstream technologies; and (b) digital transformation services focused on providing CRM on the cloud through Salesforce.com; driving IT efficiencies through SAP HANA; and using digital methods to enhance organizational learning. These services are marketed using a common sales force and delivered via our global recruitment center. 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 September 30,						Nine Months Ended September 30,
	2017			2016			2017			2016
	(Amounts in Thousands)						(Amounts in Thousands)
Revenues:
Data and analytics services	$	4,069		$	—		$	4,069		$	—
IT staffing services		35,159			34,263			103,345			99,606

Total revenues	$	39,228		$	34,263		$	107,414		$	99,606

Segment operating income:
Data and analytics services	$	1,060		$	—		$	1,060		$	—
IT staffing services		1,520			1,798			3,577			4,003

Subtotal		2,580			1,798			4,637			4,003

Amortization of acquired intangible assets		(611	)		(204	)		(1,018	)		(610	)
Acquisition transaction expenses		(1,754	)		—			(2,019	)		—
Interest expenses and other, net		(450	)		(120	)		(637	)		(377	)

Income before income taxes	$	(235	)	$	1,474		$	963		$	3,016

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


	At September 30,
	2017		2016
	(Amounts in Thousands)
Total assets:
Data and analytics services	$	56,178	$	—
IT staffing services		42,796		42,974

Total assets	$	98,974	$	42,974

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


	Three Months Ended September 30,				Nine Months Ended September 30,
	2017		2016		2017		2016
	(Amounts in Thousands)				(Amounts in Thousands)
United States	$	38,142	$	34,263	$	106,328	$	99,606
Canada		716		—		716		—
Other		370		—		370		—

Total revenues	$	39,228	$	34,263	$	107,414	$	99,606

Recently Issued Accounting Standards

9 Months Ended

Sep. 30, 2017

Accounting Changes and Error Corrections [Abstract]

Recently Issued Accounting Standards

16.

Recently Issued Accounting Standards

Recently Adopted Accounting Pronouncements

In November 2015, the FASB issued ASU 2015-17, “Balance Sheet Classification of Deferred Taxes.” The Company adopted ASU 2015-17 which amends existing guidance to require presentation of deferred tax asset and liabilities as non-current within a classified balance sheet. This guidance was adopted, on a retrospective basis, at March 31, 2017. Prior periods were adjusted to conform to the current period presentation.

In March, 2016, the FASB issued ASU 2016-09 “Compensation – Stock Compensation (Topic 718) - Improvements to Employee Share-Based Payment Accounting”. The FASB issued this ASU as part of its “Simplification Initiative,” which has the objective of identifying, evaluating, and improving areas of GAAP for which cost and complexity can be reduced while maintaining or improving the usefulness of the information provided to users of financial statements. The areas for simplification in this ASU involve several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. The amendments in this ASU are effective for annual periods beginning after December 15, 2016 and, accordingly, we adopted this ASU on January 1, 2017. The adoption of this ASU resulted in the recognition of a $10,000 expense and a $145,000 benefit in our provision for income taxes for the three and nine months ended September 30, 2017.

Recent Accounting Pronouncements not yet adopted

In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2014-09, “Revenue from Contracts with Customers,” which provides for a single five-step model to be applied to all revenue contracts with customers. The new guidance also requires additional financial statement disclosures that will enable users to understand the nature, amount, timing and uncertainty of revenue and cash flows relating to customer contracts. Entities can use either a retrospective approach or a cumulative effect adjustment approach to implement the guidance. In 2015, the FASB issued a deferral of the effective date of the guidance to 2018, with early adoption permitted in 2017. In 2016, the FASB issued ASU 2016-08, ASU 2016-10, ASU 2016-12 and ASU 2016-20 to amend ASU 2014-09 for technical corrections and improvements and to clarify the implementation guidance for 1) principal versus agent considerations, 2) identifying performance obligations, 3) the accounting for licenses of intellectual property and 4) narrow scope improvements on assessing collectability, presentation of sales taxes, non-cash consideration and completed contracts and contract modifications at transition and based on our preliminary assessment which is subject to change, the Company does not expect the adoption to have a material impact on its consolidated financial statements.

In January 2016, the FASB issued ASU 2016-01, “Financial Instruments – Overall (Subtopic 825-10) - Recognition and Measurement of Financial Assets and Financial Liabilities”, which amends certain aspects of recognition, measurement, presentation and disclosure of financial instruments. This amendment requires all equity investments to be measured at fair value with changes in the fair value recognized through net income (other than those accounted for under the equity method of accounting or those that result in consolidation of the investee). This standard will be effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. We are evaluating the impact the adoption of ASU 2016-01 will have on our consolidated financial statements.

In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842)”. The main difference between the current requirement under GAAP and ASU 2016-02 is the recognition of lease assets and lease liabilities by lessees for those leases classified as operating leases. ASU 2016-02 requires that a lessee recognize in the statement of financial position a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term (other than leases that meet the definition of a short-term lease). The liability will be equal to the present value of the lease payment. The lease asset will be based on the liability, subject to adjustment, such as for initial direct costs. For income statement purposes, the FASB retained a dual model, requiring leases to be classified as either operating or finance. Operating leases will result in straight-line expense (similar to current operating leases), while finance leases will result in a front-loaded expense pattern (similar to current capital leases). The classification of these leases will be based on the criteria that are largely similar to those applied in current lease accounting. For lessors, the guidance modifies the classification criteria and the accounting for sales-type and direct financing leases. ASU 2016-02 is effective for annual and interim periods beginning after December 15, 2018 and early adoption is permitted. ASU 2016-02 must be adopted using a modified retrospective transition and provides for certain practical expedients. Transition will require application of the new guidance at the beginning of the earliest comparative period presented. We are currently assessing the potential impact of ASU 2016-02 and expect adoption will have a material impact on our consolidated financial condition and results of operations. Contractual obligations on lease arrangements as of September 30, 2017 approximated $3.0 million.

In August 2016, the FASB issued ASU 2016-15 “Statement of Cash Flows (Topic 230) – Classification of Certain Cash Receipts and Cash Payments”. Current GAAP either is unclear or does not include specific guidance on eight specific cash flow classification issues included in the amendments in this ASU. The ASU addresses these cash flow issues with the objective of reducing the existing diversity in practice. The amendments in this ASU are effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. Early adoption is permitted, including adoption in an interim period. The Company does not expect the adoption of this ASU to have a material impact on its consolidated financial statements.

In January 2017, the FASB issued ASU 2017-04, “Intangibles – Goodwill and Other (Topic 350): Simplifying the Accounting for Goodwill Impairment”, which removes the requirement to perform a hypothetical purchase price allocation to measure goodwill impairment. Under this ASU, a goodwill impairment will now be the amount by which a reporting unit’s carrying value exceeds its fair value, not to exceed the carrying amount of goodwill. ASU 2017-04 is effective for annual and interim periods beginning January 1, 2020, with early adoption permitted, and applied prospectively. We do not expect ASU 2017-04 to have a material impact on our financial statements.

In May 2017, the FASB issued ASU 2017-09, “Compensation – Stock Compensation (Topic 718): Scope of Modification Accounting”. Entities have defined the term “modification” in a broad manner resulting in diversity in modification accounting practice. The amendments in this Update provide guidance about which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting. The amendments in this Update are effective for all entities for annual periods, and interim periods within those annual periods, beginning after December 15, 2017. The Company does not expect the adoption of this ASU to have a material impact on its consolidated financial statements.

In July 2017, the FASB issued ASU 2017-11, “Earnings Per Share (Topic 260); Distinguishing Liabilities from Equity (Topic 480); Derivatives and Hedging (Topic 815)”. This update addresses I. Accounting for Certain Financial Instruments with Down Round Features and II. Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Noncontrolling Interests with a Scope Exception. The amendments in Part I of this Update change the classification analysis of certain equity-linked financial instruments (or embedded features) with down round features. When determining whether certain financial instruments should be classified as liabilities or equity instruments, a down round feature no longer precludes equity classification when assessing whether the instrument is indexed to an entity’s own stock. The amendments also clarify existing disclosure requirements for equity-classified instruments. The amendments in Part II of this Update recharacterize the indefinite deferral of certain provisions of Topic 480 that now are presented as pending content in the Codification, to a scope exception. Those amendments do not have an accounting effect. The amendments in Part I of this Update are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. Early adoption is permitted for all entities, including adoption in an interim period. If an entity early adopts the amendments in an interim period, any adjustments should be reflected as of the beginning of the fiscal year that includes that interim period. The Company does not expect this ASU to have a material impact on its financial statements.

In August 2017, the FASB issued ASU 2017-12, “Derivatives and Hedging (Topic 815); Targeted Improvements to Accounting for Hedging Activities”. The amendments in this Update better align an entity’s risk management activities and financial reporting for hedging relationships through changes to both the designation and measurement guidance for qualifying hedging relationships and the presentation of hedge results. To meet that objective, the amendments expand and refine hedge accounting for both nonfinancial and financial risk components and align the recognition and presentation of the effects of the hedging instrument and the hedged item in the financial statements. The amendments in this Update are effective for fiscal years beginning after December 15, 2018, and interim periods within those fiscal years. Early application is permitted in any interim period after issuance of the Update. 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.

Description of Business and Basis of Presentation (Policies)	9 Months Ended
	Sep. 30, 2017
Accounting Policies [Abstract]
Description of Business	*Description of Business* We are a provider of Digital Transformation IT Services. Our portfolio of offerings include Data Management and Analytics services; other digital transformation services such as Salesforce.com, SAP HANA, and Digital Learning services; and IT staffing services that span across digital and mainstream technologies. Following our recent acquisition of the services division of Canada-based InfoTrelllis, Inc., we have added specialized capabilities in delivering data management and analytics services to our customers globally. This business offers project-based consulting services in the areas of Master Data Management, Data Integration, and Big Data, with such services delivered using on-site and offshore resources. We also offer other digital transformation services focused on providing CRM on the cloud through Salesforce.com; driving IT efficiencies through SAP HANA; and using digital methods to enhance organizational learning. Our IT staffing business combines technical expertise with business process experience to deliver a broad range of staffing services in digital and mainstream technologies. Our ‘digital’ technologies stack includes Data Management & Analytics, Cloud, Mobility, Social and Automation. 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.
Recent Developments	*Recent Developments* On July 13, 2017, the Company completed its acquisition of the services division of Canada-based InfoTrellis, Inc., a project-based consulting services company with specialized capabilities in data management and analytics. The acquisition is expected to significantly strengthen Mastech Digital’s capabilities to offer consulting and project-based delivery of digital transformation services. InfoTrellis, Inc. is headquartered in Toronto, Canada, with offices in Austin, Texas and a global delivery center in Chennai, India. The transaction is valued at $55 million, with $35.75 million paid in cash at closing (subject to working capital adjustments) and $19.25 million deferred over the next two years. The deferred purchase price is contingent upon the acquired business generating specified EBIT (earnings before interest and taxes) targets during the two years following closing. The funding for the transaction consisted of a combination of debt and equity. A new $65 million credit facility the Company established on July 13, 2017 with PNC Bank, N.A. (“PNC”) provided debt financing for the transaction, refinancing of the Company’s existing debt with PNC and additional borrowing capacity for the future. The equity financing was completed through a $6.0 million private placement of newly-issued shares of the Company’s common stock to Mastech’s founders and majority shareholders, Ashok Trivedi and Sunil Wadhwani. Pursuant to the terms of the share purchase agreements executed in connection with the private placement of these shares, the Company agreed to sell such shares at a price per share equal to the greater of $7.00 or the closing price for the common stock on July 10, 2017 (two business days after the July 7, 2017 announcement of the transaction), which was $6.35 per share. Accordingly, the common stock was sold on July 13, 2017 at a price per share equal to $7.00. The terms of the private placement were negotiated and approved by a Special Committee of the Company’s independent directors, which retained counsel and an independent financial advisor. On July 13, 2017 and July 19, 2017, the Company filed with the Securities and Exchange Commission Current Reports on Form 8-K providing additional details on this acquisition and the financing arrangements. On September 27, 2017, the Company filed an Amendment to its July 19, 2017 Current Report on Form 8-K solely to include the financial statements and financial information required under Item 9.01 of Form 8-K, which statements and information were excluded from the original Form 8-K in reliance on paragraphs (a)(4) and (b)(2) of Item 9.01 of Form 8-K.
Accounting Principles	*Accounting Principles* The accompanying Financial Statements have been prepared by management in accordance with U.S. generally accepted accounting principles (“GAAP”) for interim financial information and applicable rules and regulations of the Securities and Exchange Commission (the “SEC”). Accordingly, they do not include all of the information and disclosures required by U.S. GAAP for complete consolidated financial statements. In the opinion of management, all adjustments, consisting principally of normal recurring adjustments, considered necessary for a fair presentation have been included. The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the Financial Statements and the accompanying notes. Actual results could differ from these estimates. These Financial Statements should be read in conjunction with the Company’s audited consolidated financial statements and accompanying notes for the year ended December 31, 2016, included in our Annual Report on Form 10-K filed with the SEC on March 24, 2017 and the Current Reports on Form 8-K filed with the SEC on July 13, 2017, July 19, 2017 and September 27, 2017. Additionally, our operating results for the three and nine months ended September 30, 2017 are not necessarily indicative of the results that can be expected for the year ending December 31, 2017 or for any other period.
Principles of Consolidation	*Principles of Consolidation* The Financial Statements include the accounts of the Company and its wholly-owned subsidiaries. All material intercompany transactions and balances have been eliminated in consolidation.
Reclassification	*Reclassification* As Discussed in Note 16, Recently Issued Accounting Standards, the Company adopted ASU 2015-17 “Balance Sheet Classification of Deferred Taxes” on a retrospective basis during the first quarter of 2017. Accordingly, the impact of this retrospective adoption was a reclassification of $26,000 of non-current deferred tax liabilities and $280,000 of current deferred tax assets as a net non-current asset of $254,000 as of December 31, 2016. This presentation conforms to the September 30, 2017 balance sheet.
Critical Accounting Policies	*Critical Accounting Policies* Please refer to Note 1 “Summary of Significant Accounting Policies” of the Consolidated Financial Statements and “Management’s Discussion and Analysis of Financial Condition and Results of Operations–Critical Accounting Policies and Estimates” in our Annual Report on Form 10-K for the year ended December 31, 2016 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 nine months ended September 30, 2017 except for the policy related to contingent consideration associated with the InfoTrellis acquisition, as detailed below:
Contingent Consideration	Contingent Consideration: In connection with the InfoTrellis acquisition, the Company may be required to pay future consideration that is contingent upon the achievement of specified earnings before interest and taxes (“EBIT”) objectives. As of the acquisition date, the Company recorded a contingent consideration liability representing the estimated fair value of the contingent consideration that is 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. We re-measure this liability each reporting period and record changes in the fair value through a separate line item without our consolidated statements of operations. Increases or decreases in the fair value of the contingent consideration liability can result from changes in discount periods and rates, as well as changes in the timing and amount of revenue and earnings estimates or in the timing of likelihood of achieving contractual milestones.
Segment Reporting	*Segment Reporting* Subsequent to the July 13, 2017 closing of the InfoTrellis acquisition, the Company has two reportable segments, in accordance with ASC Topic 280 “Disclosures About Segments of an Enterprise and Related Information”, Data and Analytics Services (which segment represents the acquired InfoTrellis business) and IT Staffing Services.

Business Combinations (Tables)

9 Months Ended

Sep. 30, 2017

Business Combinations [Abstract]

Summary of Fair Value of Consideration for Acquired Business

The following table summarizes the fair value of consideration for the Acquired Business on the July 13, 2017 closing date:


(in thousands)	Amounts
Cash purchase price at closing	$	35,750
Working capital adjustments		(930	)
Estimated payout of contingent consideration (1)		17,125

Total Fair Value of Consideration	$	51,945

(1)	Based on a valuation conducted by an independent third party, the fair value of contingent consideration at the closing date was determined to be $17,125,000.

Schedule of Sources of Funds in Business Acquisition

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


(in thousands)	Amounts
Cash balance on hand	$	341
Sale of common stock in a private placement transactions		6,000
Term loan debt facility		30,500
Revolving line of credit		9,000
Payoff of previous credit facility		(10,091	)

Cash paid at Closing	$	35,750

Schedule of Valuation of Net Assets Acquired

The valuation of net assets acquired is as follows:


(in thousands)	Amounts
Current Assets	$	6,841
Fixed Assets and Other		286
Identifiable intangible assets:
Client relationships		16,671
Covenant not-to-compete		761
Trade name		1,221
Technology		1,209

Total identifiable intangible assets		19,862
Goodwill		27,345
Current liabilities		(2,389	)

Net Assets Acquired	$	51,945

Summary of Unaudited Pro Forma Results

The following reflects the Company’s unaudited pro forma results as though the acquisition occurred as of the beginning of each period presented:


	Three Months Ended September 30,					Nine Months Ended September 30,
	(Amounts in Thousands)					(Amounts in Thousands)
	2017			2016		2017		2016
Revenue	$	39,815		$	41,149	$	118,317	$	117,916
Net income	$	(78	)	$	2,633	$	1,523	$	4,878
Earnings per share-diluted	$	(0.01	)	$	0.49	$	0.28	$	0.92

Goodwill and Other Intangible Assets, net (Tables)

9 Months Ended

Sep. 30, 2017

Goodwill and Intangible Assets Disclosure [Abstract]

Components of Identifiable Intangible assets

Intangible assets were comprised of the following as of September 30, 2017:


			September 30, 2017
(Amounts in Thousands)	Amortization Period (In Years)		Gross Carrying Value		Accumulative Amortization		Net Carrying Value
IT staffing services:
Client relationships		12	$	7,999	$	1,528	$	6,471
Covenant-not-to-compete		5		319		146		173
Trade name		3		249		190		59
Data and analytics services:
Client relationships		12	$	16,671	$	289	$	16,382
Covenant-not-to-compete		5		761		32		729
Trade name		5		1,221		51		1,170
Technology		7		1,209		36		1,173

Total Intangible Assets			$	28,429	$	2,272	$	26,157


			December 31, 2016
(Amounts in Thousands)	Amortization Period (In Years)		Gross Carrying Value		Accumulative Amortization		Net Carrying Value
IT staffing services:
Client relationships		12	$	7,999	$	1,027	$	6,972
Covenant-not-to-compete		5		319		99		220
Trade name		3		249		128		121

Total Intangible Assets			$	8,567	$	1,254	$	7,313

Schedule of Estimated Amortization Expense

The estimated aggregate amortization expense for intangible assets for the years ending December 31, 2017 through 2021 is as follows:


	Years Ended December 31,
	2017		2018		2019		2020		2021
	(Amounts in Thousands)
Amortization expense	$	1,711	$	2,727	$	2,689	$	2,654	$	2,625

Income Taxes (Tables)

9 Months Ended

Sep. 30, 2017

Income Tax Disclosure [Abstract]

Components of Income Before Income Taxes

The components of income before income taxes, as shown in the accompanying Financial Statements, consisted of the following for the three and nine months ended September 30, 2017 and 2016:


	Three Months Ended September 30,					Nine Months Ended September 30,
	2017			2016		2017		2016
	(Amounts in Thousands)					(Amounts in Thousands)
Income before income taxes:
Domestic	$	(507	)	$	1,359	$	417	$	2,685
Foreign		272			115		546		331

Income before income taxes	$	(235	)	$	1,474	$	963	$	3,016

Provision for Income Taxes

The provision for income taxes, as shown in the accompanying Financial Statements, consisted of the following for the three and nine months ended September 30, 2017 and 2016:


	Three Months Ended September 30,					Nine Months Ended September 30,
	2017			2016		2017			2016
	(Amounts in Thousands)					(Amounts in Thousands)
Current provision:
Federal	$	(240	)	$	310	$	(78	)	$	820
State		(36	)		25		(13	)		89
Foreign		64			39		157			112

Total current provision (benefit)		(212	)		374		66			1,021

Deferred provision:
Federal		80			155		100			102
State		11			21		14			13
Foreign		22			—		22			—

Total deferred provision		113			176		136			115

Total provision (benefit) for income taxes	$	(99	)	$	550	$	202		$	1,136

Reconciliation of Income Taxes


	Three Months Ended September 30, 2017					Three Months Ended September 30, 2016
Income taxes computed at the federal statutory rate	$	(80	)	(34.0	)%	$	501	34.0	%
State income taxes, net of federal tax benefit		(25	)	(10.6	)		46	3.1
Excess tax benefits from stock options/restricted shares		10		4.2			—	—
Other – net		(4	)	(1.7	)		3	0.2

	$	(99	)	(42.1	)%	$	550	37.3	%


	Nine Months Ended September 30, 2017					Nine Months Ended September 30, 2016
Income taxes computed at the federal statutory rate	$	327		34.0	%	$	1,025	34.0	%
State income taxes, net of federal tax benefit		17		1.8			102	3.4
Excess tax benefits from stock options/restricted shares		(145	)	(15.1	)		—	—
Other – net		3		0.3			9	0.3

	$	202		21.0	%	$	1,136	37.7	%

Unrecognized Tax Benefits Related to Uncertain Tax Positions

A reconciliation of the beginning and ending amounts of unrecognized tax benefits related to uncertain tax positions, including interest and penalties, are as follows:


(Amounts in thousands)	Nine Months Ended September 30, 2017
Balance as of December 31, 2016	$	128
Additions related to current period		—
Additions related to prior periods		—
Reductions related to prior periods		(33	)

Balance as of September 30, 2017	$	95

Derivative Instruments and Hedging Activities (Tables)

9 Months Ended

Sep. 30, 2017

Derivative Instruments and Hedging Activities Disclosure [Abstract]

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

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


Derivatives in ASC Topic 815 Cash Flow Hedging Relationships	Amount of Gain / (Loss) recognized in OCI on Derivatives			Location of Gain / (Loss) reclassified from Accumulated OCI to Income (Expense)		Amount of Gain / (Loss) reclassified from Accumulated OCI to Income (Expense)			Location of Gain / (Loss) reclassified in Income (Expense) on Derivatives		Amount of Gain / (Loss) recognized in Income (Expense) on Derivatives
	(Effective Portion)			(Effective Portion)		(Effective Portion)			(Ineffective Portion/Amounts excluded from effectiveness testing)
For the Three Months Ended September 30, 2017:
Interest-Rate Swap Contract	$	(99	)		Interest Expense	$	(20	)		Interest Expense	$	—

For the Nine Months Ended September 30, 2017:
Interest-Rate Swap Contract	$	(87	)		Interest Expense	$	(30	)		Interest Expense	$	—

For the Three Months Ended September 30, 2016:
Interest-Rate Swap Contract	$	18			Interest Expense	$	(10	)		Interest Expense	$	—

For the Nine Months Ended September 30, 2016:
Interest-Rate Swap Contract	$	(17	)		Interest Expense	$	(32	)		Interest Expense	$	—

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

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

September 30, 2017

December 31, 2016

Derivative Instruments

Balance Sheet Location

Fair Value

Balance Sheet Location

Fair Value

Interest-Rate Swap Contracts

Other Current
Liabilities

Other Current

Liabilities

Fair Value Measurements (Tables)

9 Months Ended

Sep. 30, 2017

Fair Value Disclosures [Abstract]

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

At September 30, 2017 and December 31, 2016, the Company carried the following financial (liabilities) at fair value measured on a recurring basis (in thousands):


	Fair Value as of September 30, 2017
(Amounts in thousands)	Level 1		Level 2			Level 3			Total
Interest-Rate Swap Contracts	$	—	$	(99	)	$	—		$	(99	)
Contingent consideration liability	$	—	$	—		$	(17,125	)	$	(17,125	)


	Fair Value as of December 31, 2016
(Amounts in thousands)	Level 1		Level 2			Level 3			Total
Interest-Rate Swap Contracts	$	—	$	(12	)	$	—		$	(12	)

Business Segment and Geographic Information (Tables)

9 Months Ended

Sep. 30, 2017

Segment Reporting [Abstract]

Summary of Operating Segments

Below are the operating results of our reporting segments:


	Three Months Ended September 30,						Nine Months Ended September 30,
	2017			2016			2017			2016
	(Amounts in Thousands)						(Amounts in Thousands)
Revenues:
Data and analytics services	$	4,069		$	—		$	4,069		$	—
IT staffing services		35,159			34,263			103,345			99,606

Total revenues	$	39,228		$	34,263		$	107,414		$	99,606

Segment operating income:
Data and analytics services	$	1,060		$	—		$	1,060		$	—
IT staffing services		1,520			1,798			3,577			4,003

Subtotal		2,580			1,798			4,637			4,003

Amortization of acquired intangible assets		(611	)		(204	)		(1,018	)		(610	)
Acquisition transaction expenses		(1,754	)		—			(2,019	)		—
Interest expenses and other, net		(450	)		(120	)		(637	)		(377	)

Income before income taxes	$	(235	)	$	1,474		$	963		$	3,016

Summary of Assets by Segments

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


	At September 30,
	2017		2016
	(Amounts in Thousands)
Total assets:
Data and analytics services	$	56,178	$	—
IT staffing services		42,796		42,974

Total assets	$	98,974	$	42,974

Summary of Revenue from External Customers

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


	Three Months Ended September 30,				Nine Months Ended September 30,
	2017		2016		2017		2016
	(Amounts in Thousands)				(Amounts in Thousands)
United States	$	38,142	$	34,263	$	106,328	$	99,606
Canada		716		—		716		—
Other		370		—		370		—

Total revenues	$	39,228	$	34,263	$	107,414	$	99,606

Description of Business and Basis of Presentation - Additional Information (Detail) - USD ($)			9 Months Ended
	Jul. 13, 2017	Jul. 07, 2017	Sep. 30, 2017	Jul. 10, 2017	Dec. 31, 2016
Significant Accounting Policies [Line Items]
Share issued price per share		$ 7.00		$ 6.35
Deferred income taxes, net non-current deferred tax assets			$ 132,000		$ 254,000
PNC Bank, N.A. [Member]
Significant Accounting Policies [Line Items]
Credit facility maximum borrowing capacity	$ 65,000,000
Private Placement [Member]
Significant Accounting Policies [Line Items]
New shares issued	6,000,000	$ 3,000,000
Info Trellis Inc [Member]
Significant Accounting Policies [Line Items]
Business combination, net value	55,000,000
Business combination, cash paid	35,750,000	$ 35,750,000
Business combination deferred payment	$ 19,250,000
Business combination deferred payment period	2 years
Share issued price per share	$ 7.00			6.35
Sale of stock, description of transaction			Pursuant to the terms of the share purchase agreements executed in connection with the private placement of these shares, the Company agreed to sell such shares at a price per share equal to the greater of $7.00 or the closing price for the common stock on July 10, 2017 (two business days after the July 7, 2017 announcement of the transaction), which was $6.35 per share. Accordingly, the common stock was sold on July 13, 2017 at a price per share equal to $7.00. The terms of the private placement were negotiated and approved by a Special Committee of the Company’s independent directors, which retained counsel and an independent financial advisor.
Info Trellis Inc [Member] \| PNC Bank, N.A. [Member]
Significant Accounting Policies [Line Items]
Credit facility maximum borrowing capacity	$ 65,000,000
Info Trellis Inc [Member] \| Private Placement [Member]
Significant Accounting Policies [Line Items]
New shares issued	$ 6,000,000
Info Trellis Inc [Member] \| Minimum [Member]
Significant Accounting Policies [Line Items]
Share issued price per share				$ 7.00
Accounting Standards Update 2015-17 [Member]
Significant Accounting Policies [Line Items]
Deferred income taxes, non-current deferred tax liabilities					280,000
Deferred income taxes, current deferred tax assets					26,000
Deferred income taxes, net non-current deferred tax assets					$ 254,000

Business Combinations - Additional Information (Detail)			3 Months Ended		9 Months Ended
Business Combinations - Additional Information (Detail)	Jul. 13, 2017 USD ($)	Jul. 07, 2017 USD ($) Agreement $ / shares shares	Sep. 30, 2017 USD ($)	Sep. 30, 2016 USD ($)	Sep. 30, 2017 USD ($)	Sep. 30, 2016 USD ($)
Business Acquisition [Line Items]
Contingent consideration payable on reaching milestone			$ 17,125,000		$ 17,125,000
Revolving credit availability			10,000,000		10,000,000
Revenues			39,228,000	$ 34,263,000	107,414,000	$ 99,606,000
Net income			(136,000)	$ 924,000	$ 761,000	$ 1,880,000
PNC Bank, National Association [Member]
Business Acquisition [Line Items]
Credit agreement provides for total aggregate commitment	$ 65,000,000
Share price for purposes of calculation (in dollars per share) \| $ / shares		$ 0.01
Gross proceeds from private placement	6,000,000
Term Loan Facility [Member] \| PNC Bank, National Association [Member]
Business Acquisition [Line Items]
Term loan facility	30,500,000
Delayed Draw Term Loan Facility [Member] \| PNC Bank, National Association [Member]
Business Acquisition [Line Items]
Term loan facility	7,000,000
Ashok Trivedi and Sunil Wadhwani [Member] \| PNC Bank, National Association [Member]
Business Acquisition [Line Items]
Stock issued (in shares) \| shares		857,144
Maximum [Member] \| Revolving Line of Credit [Member] \| PNC Bank, National Association [Member]
Business Acquisition [Line Items]
Revolving credit availability	27,500,000
Revolving credit facility	37,500,000
Info Trellis Inc [Member]
Business Acquisition [Line Items]
Date of acquisition					Jul. 13, 2017
Business acquisition, description					On July 7, 2017, Mastech Digital, Inc., through its wholly-owned subsidiaries Mastech InfoTrellis, Inc., Mastech InfoTrellis Digital, Ltd., Mastech Digital Data, Inc. and Mastech Digital Private Limited (collectively, the “Company Entities”), entered into two Asset Purchase Agreements and a Share Purchase Agreement (collectively, the “Purchase Agreements”) to acquire substantially all of the assets comprising the consulting services business in the areas of master data management, data integration and big data (the “Acquired Business”) of InfoTrellis Inc., InfoTrellis, Inc. and 2291496 Ontario Inc., including all outstanding shares of InfoTrellis India Private Limited (collectively, “InfoTrellis”). The aforementioned transaction was closed on July 13, 2017.
Cash consideration	35,750,000	$ 35,750,000
Working capital adjustments excluded		930,000
Contingent consideration in deferred cash payments		$ 19,250,000
Contingent consideration payable on reaching milestone	$ 17,125,000
Transaction costs related to acquisition			1,700,000		$ 2,000,000
Revenues			4,100,000		4,100,000
Net income			$ 500,000		$ 500,000
Info Trellis Inc [Member] \| Asset Purchase Agreements [Member]
Business Acquisition [Line Items]
Number of purchase agreement \| Agreement		2
Info Trellis Inc [Member] \| Share Purchase Agreement [Member]
Business Acquisition [Line Items]
Number of purchase agreement \| Agreement		1
Info Trellis Inc [Member] \| Actual Year 1 EBIT [Member]
Business Acquisition [Line Items]
EBIT set as milestone		$ 10,000,000
Info Trellis Inc [Member] \| Actual Year 1 EBIT [Member] \| Maximum [Member]
Business Acquisition [Line Items]
Contingent consideration payable on reaching milestone		8,250,000
Info Trellis Inc [Member] \| Actual Year 2 EBIT [Member]
Business Acquisition [Line Items]
EBIT set as milestone		10,700,000
Info Trellis Inc [Member] \| Actual Year 2 EBIT [Member] \| Maximum [Member]
Business Acquisition [Line Items]
Contingent consideration payable on reaching milestone		$ 11,000,000

Business Combinations - Summary of Fair Value of Consideration for Acquired Business (Detail) - USD ($) $ in Thousands	Jul. 13, 2017	Jul. 07, 2017	Sep. 30, 2017
Business Acquisition [Line Items]
Estimated payout of contingent consideration			$ 17,125
Info Trellis Inc [Member]
Business Acquisition [Line Items]
Cash purchase price at closing	$ 35,750	$ 35,750
Working capital adjustments	(930)
Estimated payout of contingent consideration	17,125
Total Fair Value of Consideration	$ 51,945

Business Combinations - Summary of Fair Value of Consideration for Acquired Business (Parenthetical) (Detail) - USD ($) $ in Thousands	Sep. 30, 2017	Jul. 13, 2017
Business Acquisition [Line Items]
Fair value of contingent consideration	$ 17,125
Info Trellis Inc [Member]
Business Acquisition [Line Items]
Fair value of contingent consideration		$ 17,125

Business Combinations - Summary of Source of Funds (Detail) - USD ($) $ in Thousands			9 Months Ended
	Jul. 13, 2017	Jul. 07, 2017	Sep. 30, 2017
Business Acquisition [Line Items]
Sale of common stock in a private placement transactions			$ 6,000
Revolving Line of Credit [Member]
Business Acquisition [Line Items]
Outstanding borrowings amount			$ 12,900
Info Trellis Inc [Member]
Business Acquisition [Line Items]
Cash balance on hand	$ 341
Sale of common stock in a private placement transactions	6,000
Payoff of previous credit facility	(10,091)
Cash paid at Closing	35,750	$ 35,750
Info Trellis Inc [Member] \| Term Loan Debt Facility [Member]
Business Acquisition [Line Items]
Outstanding borrowings amount	30,500
Info Trellis Inc [Member] \| Revolving Line of Credit [Member]
Business Acquisition [Line Items]
Outstanding borrowings amount	$ 9,000

- Definition

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

+ References + Details

Business Combinations - Schedule of Valuation of Net Assets Acquired (Detail) - USD ($) $ in Thousands	Sep. 30, 2017	Jul. 13, 2017	Dec. 31, 2016
Identifiable intangible assets:
Goodwill	$ 35,772		$ 8,427
Info Trellis Inc [Member]
Business Acquisition [Line Items]
Current Assets		$ 6,841
Fixed Assets and Other		286
Identifiable intangible assets:
Identifiable intangible assets		19,862
Goodwill		27,345
Current liabilities		(2,389)
Net Assets Acquired		51,945
Info Trellis Inc [Member] \| Client Relationships [Member]
Identifiable intangible assets:
Identifiable intangible assets		16,671
Info Trellis Inc [Member] \| Covenant Not-to-Compete [Member]
Identifiable intangible assets:
Identifiable intangible assets		761
Info Trellis Inc [Member] \| Trade Name [Member]
Identifiable intangible assets:
Identifiable intangible assets		1,221
Info Trellis Inc [Member] \| Technology [Member]
Identifiable intangible assets:
Identifiable intangible assets		$ 1,209

Business Combinations - Summary of Unaudited Pro Forma Results (Detail) - Info Trellis Inc [Member] - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Business Acquisition [Line Items]
Revenue	$ 39,815	$ 41,149	$ 118,317	$ 117,916
Net income	$ (78)	$ 2,633	$ 1,523	$ 4,878
Earnings per share-diluted	$ (0.01)	$ 0.49	$ 0.28	$ 0.92

Goodwill and Other Intangible Assets - Additional Information (Detail) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Jul. 13, 2017	Dec. 31, 2016	Jun. 15, 2015
Goodwill and Intangible Assets [Line Items]
Goodwill	$ 35,772,000		$ 35,772,000			$ 8,427,000
Amortization expense	$ 611,000	$ 204,000	$ 1,018,000	$ 610,000
Hudson IT [Member]
Goodwill and Intangible Assets [Line Items]
Goodwill							$ 8,400,000
Info Trellis Inc [Member]
Goodwill and Intangible Assets [Line Items]
Goodwill					$ 27,345,000

Goodwill and Other Intangible Assets - Components of Identifiable Intangible assets (Detail) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Goodwill and Intangible Assets [Line Items]
Total Intangible Assets, Gross Carrying Value	$ 28,429	$ 8,567
Intangible Assets, Accumulated Amortization	(2,272)	(1,254)
Total Intangible Assets, Net Carrying Value	$ 26,157	$ 7,313
Client Relationships [Member] \| IT Staffing Services [Member]
Goodwill and Intangible Assets [Line Items]
Amortization Period (In Years)	12 years	12 years
Intangible Assets, Gross Carrying Value	$ 7,999	$ 7,999
Intangible Assets, Accumulated Amortization	1,528	1,027
Intangible Assets, Net Carrying Value	$ 6,471	$ 6,972
Client Relationships [Member] \| Data and Analytics Services [Member]
Goodwill and Intangible Assets [Line Items]
Amortization Period (In Years)	12 years
Intangible Assets, Gross Carrying Value	$ 16,671
Intangible Assets, Accumulated Amortization	289
Intangible Assets, Net Carrying Value	$ 16,382
Covenant Not-to-Compete [Member] \| IT Staffing Services [Member]
Goodwill and Intangible Assets [Line Items]
Amortization Period (In Years)	5 years	5 years
Intangible Assets, Gross Carrying Value	$ 319	$ 319
Intangible Assets, Accumulated Amortization	146	99
Intangible Assets, Net Carrying Value	$ 173	$ 220
Covenant Not-to-Compete [Member] \| Data and Analytics Services [Member]
Goodwill and Intangible Assets [Line Items]
Amortization Period (In Years)	5 years
Intangible Assets, Gross Carrying Value	$ 761
Intangible Assets, Accumulated Amortization	32
Intangible Assets, Net Carrying Value	$ 729
Trade Name [Member] \| IT Staffing Services [Member]
Goodwill and Intangible Assets [Line Items]
Amortization Period (In Years)	3 years	3 years
Intangible Assets, Gross Carrying Value	$ 249	$ 249
Intangible Assets, Accumulated Amortization	190	128
Intangible Assets, Net Carrying Value	$ 59	$ 121
Trade Name [Member] \| Data and Analytics Services [Member]
Goodwill and Intangible Assets [Line Items]
Amortization Period (In Years)	5 years
Intangible Assets, Gross Carrying Value	$ 1,221
Intangible Assets, Accumulated Amortization	51
Intangible Assets, Net Carrying Value	$ 1,170
Technology [Member] \| Data and Analytics Services [Member]
Goodwill and Intangible Assets [Line Items]
Amortization Period (In Years)	7 years
Intangible Assets, Gross Carrying Value	$ 1,209
Intangible Assets, Accumulated Amortization	36
Intangible Assets, Net Carrying Value	$ 1,173

Goodwill and Other Intangible Assets - Schedule of Estimated Amortization Expense (Detail) $ in Thousands	Sep. 30, 2017 USD ($)
Intangible Liability Disclosure [Abstract]
Estimated aggregate amortization expense for year ending 2017	$ 1,711
Estimated aggregate amortization expense for year ending 2018	2,727
Estimated aggregate amortization expense for year ending 2019	2,689
Estimated aggregate amortization expense for year ending 2020	2,654
Estimated aggregate amortization expense for year ending 2021	$ 2,625

Employee Benefit Plan - Additional Information (Detail) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Defined Benefit Plan Disclosure [Line Items]
Matching contributions			$ 0	$ 0
Hudson Employee Retirement Savings Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Percentage of company's matching contribution			50.00%
Percentage of employees eligible earnings for company's matching contribution			6.00%
Total contributions to the retirement plan	$ 21,000	$ 27,000	$ 75,000	$ 82,000

Stock-Based Compensation - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2017	Sep. 23, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 23, 2017	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2008
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares allocated for issuance to directors, officers and key personnel								1,400,000
Shares available for future grants	126,000			126,000			114,000
Stock-based compensation expense	$ 70		$ 113	$ 285		$ 298
Stock Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options granted	0		85,000	0		335,000
Number of stock options forfeited	12,000			12,000
Stock Options And Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares issued related to exercise of stock options and/or vesting of restricted stock		6,250			100,388
Stock Options, Restricted Stock and Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares issued related to exercise of stock options and/or vesting of restricted stock			71,250			75,750

Credit Facility - Additional information (Detail) - USD ($)		1 Months Ended	9 Months Ended
	Jul. 13, 2017	Jul. 13, 2017	Sep. 30, 2017	Dec. 31, 2016
Line of Credit Facility [Line Items]
Payment of deferred financing costs			$ 435,000
Debt financing costs			411,000	$ 59,000
Borrowings amount			30,500,000
Current borrowing capacity under line of credit facility			10,000,000
Long term debt			39,600,000	$ 8,077,000
Revolving Line of Credit [Member]
Line of Credit Facility [Line Items]
Credit facility expiration period		3 years
Outstanding borrowings amount			12,900,000
Long term debt			12,900,000
Revolving Line of Credit [Member] \| Swing Loans [Member]
Line of Credit Facility [Line Items]
Credit facility maximum borrowing capacity	$ 3,000,000	$ 3,000,000
Revolving Line of Credit [Member] \| Line of Credit [Member]
Line of Credit Facility [Line Items]
Credit facility maximum borrowing capacity	$ 5,000,000	$ 5,000,000
Revolving Line of Credit [Member] \| United States [Member]
Line of Credit Facility [Line Items]
Percentage of eligible accounts receivable	85.00%	85.00%
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	$ 10,000,000
Percentage of eligible accounts receivable	85.00%	85.00%
Percentage of eligible unbilled accounts		60.00%
Term Loan Facility [Member]
Line of Credit Facility [Line Items]
Term loan, periodic payment	$ 30,500,000
Line of credit, maturity date	Jul. 13, 2022
Outstanding borrowings amount			$ 30,500,000
Term Loan Facility [Member] \| Installments Due on October 1 2017 Through and Including July 1 2018 [Member]
Line of Credit Facility [Line Items]
Line of credit, periodic payment percentage	3.125%
Term Loan Facility [Member] \| Installments Payable on October 1 2018 Through and Including July 1 2021 [Member]
Line of Credit Facility [Line Items]
Line of credit, periodic payment percentage	3.75%
Term Loan Facility [Member] \| Installments Payable on October 1 2021 Through and Including Maturity Date [Member]
Line of Credit Facility [Line Items]
Line of credit, periodic payment percentage	5.00%
Delayed Draw Term Loan [Member]
Line of Credit Facility [Line Items]
Credit facility maximum borrowing capacity	$ 7,000,000	$ 7,000,000
Continent consideration payment arrangement borrowings multiplier amount	$ 1,000,000	1,000,000
Line of credit facility payment term description	The principal amount of each quarterly installment payable of each Delayed Draw Term Loan equals the product of the original balance of such Loan, multiplied by (i) 3.75% for quarterly installments due on October 1, 2018 through and including July 1, 2021; and (ii) 5.00% for quarterly installments payable on October 1, 2021 through and including the maturity date, with the maturity date payment equal to the outstanding amount of the loan on that date.
Delayed Draw Term Loan [Member] \| Installments Payable on October 1 2021 Through and Including Maturity Date [Member]
Line of Credit Facility [Line Items]
Line of credit, periodic payment percentage	5.00%
Delayed Draw Term Loan [Member] \| Installments Due On October One Two Thousand And Eighteen Through And Including July One Two Thousand And Twenty One [Member]
Line of Credit Facility [Line Items]
Line of credit, periodic payment percentage	3.75%
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	$ 65,000,000	65,000,000
Payment of deferred financing costs			$ 435,000
PNC Bank, N.A. [Member] \| Revolving Line of Credit [Member]
Line of Credit Facility [Line Items]
Credit facility maximum borrowing capacity	27,000,000	27,000,000
Borrowings amount			9,000,000
PNC Bank, N.A. [Member] \| Term Loan Facility [Member]
Line of Credit Facility [Line Items]
Credit facility maximum borrowing capacity	30,500,000	30,500,000
Borrowings amount			$ 30,500,000
PNC Bank, N.A. [Member] \| Delayed Draw Term Loan [Member]
Line of Credit Facility [Line Items]
Credit facility maximum borrowing capacity	7,000,000	$ 7,000,000
Maximum [Member]
Line of Credit Facility [Line Items]
Revolving credit facility percentage margin over base rate			1.25%
Term loan percentage margin over base rate			2.50%
Revolving credit facility percentage margin adjusted LIBOR rate			2.25%
Term loan percentage margin adjusted LIBOR rate			3.50%
Commitment fee			0.30%
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	$ 10,000,000
Minimum [Member]
Line of Credit Facility [Line Items]
Revolving credit facility percentage margin over base rate			0.50%
Term loan percentage margin over base rate			1.75%
Revolving credit facility percentage margin adjusted LIBOR rate			1.50%
Term loan percentage margin adjusted LIBOR rate			2.75%
Commitment fee			0.20%

Income Taxes - Components of Income Before Income Taxes (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Income before income taxes:
Domestic	$ (507)	$ 1,359	$ 417	$ 2,685
Foreign	272	115	546	331
Income (loss) before income taxes	$ (235)	$ 1,474	$ 963	$ 3,016

Income Taxes - Provision for Income Taxes (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Current provision:
Federal	$ (240)	$ 310	$ (78)	$ 820
State	(36)	25	(13)	89
Foreign	64	39	157	112
Total current provision (benefit)	(212)	374	66	1,021
Deferred provision:
Federal	80	155	100	102
State	11	21	14	13
Foreign	22		22
Total deferred provision	113	176	136	115
Total provision (benefit) for income taxes	$ (99)	$ 550	$ 202	$ 1,136

Income Taxes - Reconciliation of Income Taxes (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Income Tax Disclosure [Abstract]
Income taxes computed at the federal statutory rate, Value	$ (80)	$ 501	$ 327	$ 1,025
State income taxes, net of federal tax benefit, Value	(25)	46	17	102
Excess tax benefit from stock options/restricted shares	10		(145)
Other - net, Value	(4)	3	3	9
Total provision (benefit) for income taxes	$ (99)	$ 550	$ 202	$ 1,136
Income taxes computed at the federal statutory rate, Rate	34.00%	34.00%	34.00%	34.00%
State income taxes, net of federal tax benefit, Rate	10.60%	3.10%	1.80%	3.40%
Excess tax benefit from stock options/restricted shares	(4.20%)		(15.10%)
Other - net, Rate	1.70%	0.20%	0.30%	0.30%
Effective for income tax rate, Total	42.10%	37.30%	21.00%	37.70%

Income Taxes - Unrecognized Tax Benefits Related to Uncertain Tax Positions (Detail) $ in Thousands	9 Months Ended
	Sep. 30, 2017 USD ($)
Income Tax Disclosure [Abstract]
Beginning balance	$ 128
Additions related to current period	0
Additions related to prior periods	0
Reductions related to prior periods	(33)
Ending balance	$ 95

Derivative Instruments and Hedging Activities - Additional Information (Detail)	9 Months Ended
	Sep. 30, 2017 USD ($)
Interest Rate Risk Management [Member] \| Interest Rate Swap Contracts [Member]
Derivative [Line Items]
Notional amount	$ 15,000,000
Fixed rate of interest in swap contracts	1.99%
Interest Rate Risk Management [Member] \| Interest Rate Swap Contracts [Member] \| Other Current Liabilities [Member]
Derivative [Line Items]
Asset of fair value of the interest rate swap contracts	$ 99,000
Designated as Hedging Instrument [Member] \| Currency Hedge and Interest Rate Swap [Member]
Derivative [Line Items]
Estimated amount of pretax (losses) from other comprehensive income (loss)	$ 80,000

Derivative Instruments and Hedging Activities - Effect of Derivative Instruments on Condensed Consolidated Statements of Operations and Comprehensive Income (Detail) - Interest Rate Swap Contracts [Member] - Cash Flow Hedging Relationships [Member] - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) recognized in OCI on Derivatives	$ (99)	$ 18	$ (87)	$ (17)
Interest Expense [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) reclassified from Accumulated OCI to Income (Expense)	(20)	(10)	(30)	(32)
Amount of Gain / (Loss) recognized in Income (Expense) on Derivatives	$ 0	$ 0	$ 0	$ 0

Derivative Instruments and Hedging Activities - Information on Location and Amounts of Derivative Fair Values in Condensed Consolidated Balance Sheets (Detail) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Other Current Liabilities [Member] \| Interest Rate Swap Contracts [Member]
Derivatives, Fair Value [Line Items]
Derivative Fair Value, liabilities	$ 99	$ 12

Fair Value Measurements - Summary of Financial Assets and (Liabilities) at Fair Value Measured on Recurring Basis (Detail) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration liability	$ (17,125)
Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration liability	(17,125)
Fair Value, Measurements, Recurring [Member] \| Interest Rate Swap Contracts [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of financial assets and (liabilities)	(99)	$ (12)
Level 2 [Member] \| Fair Value, Measurements, Recurring [Member] \| Interest Rate Swap Contracts [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of financial assets and (liabilities)	(99)	$ (12)
Level 3 [Member] \| Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration liability	$ (17,125)

Shareholders' Equity - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Millions			3 Months Ended		9 Months Ended
	Jul. 13, 2017	Jul. 07, 2017	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Jul. 10, 2017
Equity, Class of Treasury Stock [Line Items]
Share issued price per share		$ 7.00					$ 6.35
Shares purchased during period						0
Expiration period of stock repurchase program					Dec. 22, 2016
Shares purchased to satisfy employee tax obligation			0	1,158	1,159	1,158
Average share price for additional shares purchased			$ 6.42	$ 6.80	$ 6.42	$ 6.80
Private Placement [Member]
Equity, Class of Treasury Stock [Line Items]
New shares issued	$ 6.0	$ 3.0
New shares issued	857,144

Revenue Concentration - Additional Information (Detail) - Clients	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Revenue, Major Customer [Line Items]
Number of clients	2	1	2	0
Top Ten Clients [Member] \| Sales Revenue Net [Member] \| Customer Concentration Risk [Member]
Revenue, Major Customer [Line Items]
Concentration risk percentage	47.00%	45.00%	48.00%	44.00%
CGI [Member] \| Sales Revenue Net [Member] \| Customer Concentration Risk [Member]
Revenue, Major Customer [Line Items]
Concentration risk percentage	12.50%	11.00%	13.10%
Accenture PLC [Member] \| Sales Revenue Net [Member] \| Customer Concentration Risk [Member]
Revenue, Major Customer [Line Items]
Concentration risk percentage	11.70%		10.50%

Earnings per Share - Additional Information (Detail) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Earnings Per Share [Abstract]
Anti-dilutive securities not included in computation of earnings per share	0	4,759	0	200,014

Severance Charges - Additional Information (Detail) - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Severance Charges [Abstract]
Severance cost	$ 0	$ 0	$ 780,000

Business Segment and Geographic Information - Additional Information (Detail)	9 Months Ended
	Sep. 30, 2017 Segments
Segment Reporting Information [Line Items]
Number of reportable segments	2
Data and Analytics Services [Member]
Segment Reporting Information [Line Items]
Business acquisition date	Jul. 13, 2017

Business Segment and Geographic Information - Summary of Operating Segments (Detail) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Segment Reporting Information [Line Items]
Revenues	$ 39,228,000	$ 34,263,000	$ 107,414,000	$ 99,606,000
Operating income	215,000	1,594,000	1,600,000	3,393,000
Amortization of acquired intangible assets	(611,000)	(204,000)	(1,018,000)	(610,000)
Acquisition transaction expenses	(1,754,000)		(2,019,000)
Interest expenses and other, net	(450,000)	(120,000)	(637,000)	(377,000)
Income (loss) before income taxes	(235,000)	1,474,000	963,000	3,016,000
Data and Analytics Services [Member]
Segment Reporting Information [Line Items]
Revenues	4,069,000		4,069,000
Operating income	1,060,000		1,060,000
IT Staffing Services [Member]
Segment Reporting Information [Line Items]
Revenues	35,159,000	34,263,000	103,345,000	99,606,000
Operating income	$ 1,520,000	$ 1,798,000	$ 3,577,000	$ 4,003,000

Business Segment and Geographic Information - Summary of Assets by Segments (Detail) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016	Sep. 30, 2016
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 98,974	$ 39,406	$ 42,974
Data and Analytics Services [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	56,178
IT Staffing Services [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 42,796		$ 42,974

Business Segment and Geographic Information - Summary of Revenue from External Customers (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Segment Reporting Information [Line Items]
Revenues	$ 39,228	$ 34,263	$ 107,414	$ 99,606
United States [Member]
Segment Reporting Information [Line Items]
Revenues	38,142	$ 34,263	106,328	$ 99,606
Canada [Member]
Segment Reporting Information [Line Items]
Revenues	716		716
Other Country [Member]
Segment Reporting Information [Line Items]
Revenues	$ 370		$ 370

Recently Issued Accounting Standards - Additional Information (Detail) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2017 USD ($)	Sep. 30, 2017 USD ($)
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Excess tax benefit from stock options/restricted shares	$ (10)	$ 145
Contractual obligations on lease arrangements	3,000	3,000
Accounting Standards Update 2016-09 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Excess tax benefit from stock options/restricted shares	$ 10,000	$ 145,000

Income Taxes - Additional Information (Detail)	9 Months Ended
Income Taxes - Additional Information (Detail)	Sep. 30, 2017 USD ($)
Income Tax Disclosure [Abstract]
Estimated amount of unrecognized tax benefits that could be reduced due to the expiration of the statute of limitations	$ 40,000