Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 31, 2017	Mar. 15, 2018	Jun. 30, 2017
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2017
Document Fiscal Year Focus	2017
Document Fiscal Period Focus	FY
Trading Symbol	MHH
Entity Registrant Name	Mastech Digital, Inc.
Entity Central Index Key	0001437226
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		5,461,712
Entity Public Float			$ 12,713,000

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 2,478	$ 829
Accounts receivable, net of allowance for uncollectible accounts of $398 in 2017 and $388 in 2016	22,876	17,916
Unbilled receivables	7,786	3,186
Prepaid and other current assets	1,533	701
Prepaid income taxes		52
Total current assets	34,673	22,684
Equipment, enterprise software, and leasehold improvements, at cost:
Equipment	1,395	1,198
Enterprise software	1,986	645
Leasehold improvements	365	354
Total equipment, enterprise software, and leasehold improvements	3,746	2,197
Less - accumulated depreciation and amortization	(1,847)	(1,639)
Net equipment, enterprise software, and leasehold improvements	1,899	558
Deferred income taxes	468	254
Non-current deposits	255	170
Goodwill	35,844	8,427
Intangible assets, net	25,465	7,313
Total assets	98,604	39,406
Current liabilities:
Current portion of long-term debt	4,003	1,800
Accounts payable	5,028	1,963
Accrued payroll and related costs	8,969	7,645
Other accrued liabilities	1,679	653
Deferred revenue	430	196
Total current liabilities	20,109	12,257
Long-term liabilities:
Long-term debt, less current portion, net	34,149	8,077
Contingent consideration liability	17,125
Long-term accrued income taxes	68
Total liabilities	71,451	20,334
Commitments and contingent liabilities (Note 6)
Shareholders' equity:
Preferred Stock, no par value; 20,000,000 shares authorized; none outstanding
Common Stock, par value $.01; 125,000,000 shares authorized and 6,281,235 shares issued as of December 31, 2017 and 5,317,148 shares issued as of December 31, 2016	63	53
Additional paid-in-capital	20,304	13,863
Retained earnings	10,923	9,297
Accumulated other comprehensive income (loss)	17	(7)
Treasury stock, at cost; 820,636 shares as of December 31, 2017 and 818,569 as of December 31, 2016	(4,154)	(4,134)
Total shareholders' equity	27,153	19,072
Total liabilities and shareholders' equity	$ 98,604	$ 39,406

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Statement of Financial Position [Abstract]
Accounts receivable, allowance for uncollectible accounts	$ 398	$ 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	6,281,235	5,317,148
Treasury stock, shares	820,636	818,569

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Statement [Abstract]
Revenues	$ 147,882	$ 132,008	$ 123,470
Cost of revenues	116,253	105,711	99,671
Gross profit	31,629	26,297	23,799
Selling, general and administrative expenses	27,548	21,790	19,117
Income from operations	4,081	4,507	4,682
Interest income (expense), net	(1,131)	(462)	(293)
Other income (expense), net	(2)	(25)	36
Income before income taxes	2,948	4,020	4,425
Income tax expense	1,322	1,500	1,672
Net income	$ 1,626	$ 2,520	$ 2,753
Earnings Per Share:
Basic	$ 0.33	$ 0.57	$ 0.63
Diluted	$ 0.33	$ 0.56	$ 0.62
Weighted average common shares outstanding:
Basic	4,962	4,393	4,338
Diluted	4,999	4,482	4,441

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Net income	$ 1,626	$ 2,520	$ 2,753
Other comprehensive income (loss):
Foreign currency translation adjustments	10
Total pretax net unrealized gain	31	19	10
Income tax expense	7	7	4
Total other comprehensive income, net of taxes	24	12	6
Total comprehensive income	1,650	2,532	2,759
Currency Forward Contracts [Member]
Other comprehensive income (loss):
Net unrealized gain (loss) on derivatives			41
Interest Rate Swap Contracts [Member]
Other comprehensive income (loss):
Net unrealized gain (loss) on derivatives	$ 21	$ 19	$ (31)

Consolidated Statements of Shareholders' Equity - USD ($) $ in Thousands	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Retained Earnings [Member]	Treasury Stock [Member]	Accumulated Other Comprehensive Income (Loss) [Member]
Beginning Balances at Dec. 31, 2014	$ 12,868	$ 51	$ 12,733	$ 4,024	$ (3,915)	$ (25)
Net income	2,753			2,753
Other comprehensive income, net of taxes	6					6
Increase in excess tax benefits related to stock-based compensation	103		103
Stock-based compensation expense	262		262
Stock options exercised	17	1	16
Purchase of treasury stock	(206)				(206)
Ending Balances at Dec. 31, 2015	15,803	52	13,114	6,777	(4,121)	(19)
Net income	2,520			2,520
Other comprehensive income, net of taxes	12					12
Increase in excess tax benefits related to stock-based compensation	241		241
Stock-based compensation expense	408		408
Stock options exercised	101	1	100
Purchase of treasury stock	(13)				(13)
Ending Balances at Dec. 31, 2016	19,072	53	13,863	9,297	(4,134)	(7)
Net income	1,626			1,626
Proceeds from issuance of common stock	6,000	9	5,991
Other comprehensive income, net of taxes	24					24
Stock-based compensation expense	381		381
Stock options exercised	70	1	69
Purchase of treasury stock	(20)				(20)
Ending Balances at Dec. 31, 2017	$ 27,153	$ 63	$ 20,304	$ 10,923	$ (4,154)	$ 17

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
OPERATING ACTIVITIES:
Net income	$ 1,626	$ 2,520	$ 2,753
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation and amortization	1,942	1,016	660
Bad debt expense	10	75	53
Interest amortization of deferred financing costs	99	38	29
Stock-based compensation expense	381	408	262
Deferred income taxes, net	(234)	55	(1)
Loss on derivative contracts			3
Loss on disposition of fixed assets	4
Foreign currency translation adjustments	10
Long-term accrued income taxes	68
Working capital items:
Accounts receivable and unbilled receivables	(3,322)	(1,987)	(4,017)
Prepaid and other current assets	(618)	(173)	348
Accounts payable	1,685	(250)	699
Accrued payroll and related costs	472	1,680	953
Other accrued liabilities	1,000	(945)	1,094
Deferred revenue	234	(145)	191
Net cash flows provided by operating activities	3,357	2,292	3,027
INVESTING ACTIVITIES:
Acquisition of InfoTrellis, Inc. (net of cash acquired and issuance of contingent consideration)	(34,799)
Acquisition of Hudson IT (net of cash acquired)			(16,987)
Recovery of (payments for) non-current deposits	(8)	67	31
Capital expenditures	(1,127)	(105)	(168)
Net cash flows (used in) investing activities	(35,934)	(38)	(17,124)
FINANCING ACTIVITIES:
Borrowing (repayments) on revolving credit facility, (net)	5,364	(802)	4,438
Borrowing on term loan facility	30,500		9,000
(Repayments) on term loan facility	(7,253)	(1,800)	(900)
Proceeds from the issuance of common stock	6,000
Payment of deferred financing costs	(435)		(75)
Purchase of treasury stock	(20)	(13)	(206)
Proceeds from the exercise of stock options	70	101	17
Increase in excess tax benefits related to stock options / restricted shares, net		241	103
Net cash flows provided by (used in) financing activities	34,226	(2,273)	12,377
Net change in cash and cash equivalents	1,649	(19)	(1,720)
Cash and cash equivalents, beginning of period	829	848	2,568
Cash and cash equivalents, end of period	2,478	829	848
SUPPLEMENTAL DISCLOSURE:
Cash payments for interest expense	925	430	243
Cash payments for income taxes	1,506	$ 2,304	$ 309
NON-CASH TRANSACTIONS:
Capital expenditures in accounts payable	$ 312

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2017

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

1.	Summary of Significant Accounting Policies:

Basis of Presentation

References in this Annual Report on Form 10-K to “we”, “our”, “Mastech Digital”, “Mastech” or “the Company” refer collectively to Mastech Digital, Inc. and its wholly-owned operating subsidiaries, which are included in these Consolidated Financial Statements (the “Financial Statements”).

Description of Business

We are a provider of Digital Transformation IT Services.

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.

Reflective of 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, Enterprise Data Integration, Big Data and Analytics, and Digital Transformation, with such services delivered using on-site and offshore resources.

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

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 purchase agreement for the InfoTrellis acquisition totaled $55 million, with $35.75 million paid in cash at closing (which was reduced by working capital adjustments of $861,000) and $19.25 million deferred over the two years after closing. The deferred purchase price is contingent upon the acquired business generating specified EBIT (earnings before interest and taxes) targets during the first 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 previously existing debt with PNC and additional borrowing capacity. 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 Company’s Consolidated Financial Statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”).

Principles of Consolidation

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

Use of Estimates

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

Reclassifications

As discussed herein, 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 deferred tax asset of $254,000 as of December 31, 2016. This presentation conforms to the December 31, 2017 balance sheet.

In connection with securing its new credit agreement, the Company incurred deferred financing costs, which were capitalized and are being amortized as interest expense over the life of the facility. These deferred financing costs, net of amortization, are presented as reductions in long-term debt in the Company’s Consolidated Balance Sheets in accordance with ASU 2015-03, “Imputation of Interest”. Deferred financing costs of $59,000 as of December 31, 2016 were previously presented in other assets and have been reclassified to conform to the current period presentation.

Cash and Cash Equivalents

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

Accounts Receivable and Unbilled Receivables

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

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

Allowance for Uncollectible Accounts

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

The Allowance for Uncollectible Accounts was $398,000 and $388,000 at December 31, 2017 and 2016, respectively. There were $10,000, $75,000 and $53,000 of bad debt expense charges for the years ended December 31, 2017, 2016 and 2015, respectively, which amounts are reflected in the Consolidated Statements of Operations.

Equipment, Enterprise Software and Leasehold Improvements

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

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


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

The Company capitalizes certain external and internal computer software and software development costs incurred during the application development stage. The application development stage generally includes software design and configuration, coding, testing and installation activities. Capitalized costs include only external direct cost of material and services consumed in developing or obtaining internal-use software, and payroll and payroll-related costs for employees who are directly associated with and devote time to the internal-use software project. Capitalization of such costs ceases no later than the point at which the project is substantially complete and ready for its intended use. Training and maintenance costs are expensed as incurred, while upgrades and enhancements are capitalized if it is probable that such expenditures will result in additional functionality.

The Company is in the process of implementing new enterprise software applications to its backbone systems environment. As of December 31, 2017, the Company has capitalized $1.3 million in 2017 related to this endeavor which has yet to be placed in service. The Company will start amortizing these costs commencing with the go-live implementation date, which is expected to occur during the second quarter of 2018.

Depreciation and amortization expense related to fixed assets totaled $232,000, $203,000 and $219,000 for the years ended December 31, 2017, 2016 and 2015, respectively.

Goodwill and Intangible Assets

Identifiable intangible assets are recorded at fair value as of the closing date when acquired in a business combination. Identifiable intangible assets related to our Hudson IT and InfoTrellis acquisitions consisted of client relationships, covenants not-to-compete, trade names and in the case of the InfoTrellis acquisition, technology, which are being amortized using the straight-line method over their estimated useful lives ranging from three years to twelve years, as more fully described in Note 2 “Business Combinations” to the Notes to the Consolidated Financial Statements.

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

We review goodwill and intangible assets for impairment annually as of October 1^st or more frequently if events or changes in circumstances indicate that the carrying value of the assets may not be recoverable. The impairment test is performed at the reporting unit (business segment) level. Determination of recoverability is based on the lowest level of identifiable estimated future undiscounted cash flows resulting from use of the assets and their eventual disposition. Measurement of any impairment loss is based on the excess carrying value of the assets over their fair market value.

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

In 2017, we performed a quantitative impairment test related to our June 2015 acquisition of Hudson Global Resources Management, Inc.’s U.S. IT staffing business (“Hudson IT”). The results of this testing indicated no impairment associated with the carrying amount of goodwill and intangible assets.

Additionally in 2017, we performed a qualitative assessment related to our July 2017 acquisition of the service division of InfoTrellis, Inc. (“InfoTrellis”), in which we considered relevant events and circumstances, including changes in customers’ demand outlooks, activity levels, margin trends, general economic conditions in the geographies in which we operate and material changes in the competitive landscape of our business. We considered the results and assumptions related to our most recent quantitative assessment conducted as of our acquisition date. Based on this qualitative assessment, we believe that there were no indications of impairment associated with the carrying amount of goodwill and intangible assets.

Business Combinations

The Company accounts for acquisitions in accordance with guidance found in ASC 805, Business Combinations (“ASC 805”). This guidance requires consideration given (including contingent consideration), assets acquired and liabilities assumed to be valued at their fair market values at the acquisition date. The guidance further provides that: (1) in-process research and development will be recorded at fair value as an indefinite-lived intangible asset; (2) acquisition-related transaction costs will generally be expensed as incurred; (3) restructuring costs associated with a business combination will generally be expensed subsequent to the acquisition date; and (4) changes in deferred tax asset valuation allowances and income tax uncertainties after the acquisition date generally will effect income tax expense.

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

The InfoTrellis financial results are included in the Company’s Consolidated Financial Statements from the date of the acquisition of July 13, 2017. The Hudson IT financial results are included in the Company’s Consolidated Financial Statements from the date of the acquisition of June 15, 2015.

Income Taxes

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

Management determines the Company’s income tax provision using the asset and liability method. Under this method, deferred income taxes are provided for the temporary differences between the financial reporting basis and the tax basis of the Company’s assets and liabilities. The Company measures deferred tax assets and liabilities using enacted tax rates in effect for the year in which we expect to recover or settle the temporary differences. The effect of a change in tax rates on deferred taxes is recognized in the period that the change is enacted. The Company evaluates its deferred tax assets and records a valuation allowance when, in management’s opinion, it is more likely than not that some portion or all of the deferred tax assets will not be realized. For the periods presented, no valuation allowance has been provided.

In 2017, the Company incurred an estimated one-time charge of $372,000 related to the enactment of the Tax Cut and Jobs Act of 2017. This charge is related to the re-measurement of the Company’s deferred tax assets arising from a lower U.S. corporate tax rate of $294,000 and a $78,000 charge related to a one-time transition tax applicable to the new dividend exemption system related to foreign earnings.

We believe that we have made reasonable estimates with respect to each of the above items, however, all of the amounts recorded are provisional as we have not completed our analysis of the complex and far reaching effects of the Tax Cut and Jobs Act of 2017. Under guidance issued by the staff of the SEC, we expect to finalize our accounting related to the tax effects of the Tax Cut and Jobs Act of 2017 during 2018 as we complete our analysis, computations and assertions. It is possible that others, applying reasonable judgment to the same facts and circumstances, could develop and support a range of alternative estimated amounts. We will revise these estimates during 2018 as we gather additional information to complete our tax returns and as any interpretation or clarification of the Tax Cut and Jobs Act of 2017 occurs through legislation, U.S. Treasury actions or other means.

The Company accounts for uncertain tax positions in accordance with ASC Topic 740-10, “Accounting for Uncertainty in Income Taxes”. Accordingly, the Company has reported a liability for unrecognized tax benefits resulting from uncertain tax positions taken, or expected to be taken, in a tax return. As of December 31, 2017 and 2016, the Company provided $95,000 and $128,000 for uncertain tax positions, including interest and penalties, related to various state income tax matters.

The Company’s 2015 federal income tax return is under audit by the Internal Revenue Service (“IRS”). During 2013, the Company’s 2011 federal income tax return was audited by the IRS, resulting in no material adjustments to its filed return.

Deferred Financing Costs

The Company capitalizes expenses directly related to securing its credit facilities. These deferred costs are amortized as interest expense over the term of the underlying facilities. Unamortized deferred financing costs are included as reductions in the long-term debt caption in the Consolidated Balance Sheets.

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 objectives (“EBIT”). 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 and record changes in the fair value when it is more likely than not that the future payments based on EBIT estimates have changed. Increases or decreases in the fair value of contingent consideration can result from changes in timing and amounts of revenue and earnings estimates and/or in the likelihood of contractual objectives being achieved.

Segment Reporting

Subsequent to the July 13, 2017 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.

Revenue Recognition

The Company recognizes revenue on time-and-material contracts as services are performed and expenses are incurred. Time-and-material contracts typically bill at an agreed upon hourly rate, plus out-of-pocket expense reimbursement. Out-of-pocket expense reimbursement amounts vary by assignment, but on average represent less than 2% of total revenues. Revenue is earned when the Company’s consultants are working on projects. Revenue recognition is negatively impacted by holidays and consultant vacation and sick days.

The Company recognizes revenue on fixed price contracts using the percentage of completion method, based on the relationship of costs incurred to date to the expected total costs to be incurred under the contract. Estimated losses are recognized immediately in the period in which current estimates indicate a loss.

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

Stock-Based Compensation

Effective October 1, 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, executive management and key personnel. Grants under the Plan can be made in the form of stock options, stock appreciation rights, performance shares or stock awards. The Plan is administered by the Compensation Committee of the Board of Directors. Stock options are granted at an exercise price equal to the closing share price of the Company’s common stock at the grant date and generally vest over a three to five year period.

The Company accounts for stock-based compensation expense in accordance with ASC Topic 718 “Share-based Payments” which requires us to measure all share-based payments based on their estimated fair value and recognize compensation expense over the requisite service period. The fair value of our stock options is determined at the date of grant using the Black-Scholes option pricing model.

Treasury Stock

The Company maintained a stock repurchase program which expired on December 22, 2016. Under the program, the Company made treasury stock purchases in the open market, subject to market conditions and normal trading restrictions. Upon expiration, the program was not extended by the Company’s Board of Directors. Additionally, the Company makes stock purchases from time to time to satisfy employee tax obligations related to its Stock Incentive Plan. At December 31, 2017, the Company held 820,636 shares in its treasury at a cost of approximately $4.2 million.

Comprehensive Income

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

Derivative Instruments and Hedging Activities

Interest Rate Swap Contracts:

Concurrent with the Company’s borrowings on July 13, 2017 under its new credit facility, the Company entered into an interest-rate swap to convert the debt’s variable interest rate to a fixed rate of interest. These swap contracts 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 contracts is recorded in other comprehensive income (loss) and is reclassified into the Consolidated Statements of Operations as interest expense in the same period in which the underlying transaction affects earnings.

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

Foreign Currency Translation

The reporting currency of the Company and its subsidiaries is the U.S. dollar. The functional currency of the Company’s Indian subsidiaries is their local currency. The results of operations of the Company’s Indian subsidiaries are translated at the monthly average exchange rates prevailing during the period. The financial position of the Company’s Indian subsidiaries is translated at the current exchange rates at the end of the period, and the related translation adjustments are recorded as a component of accumulated other comprehensive income (loss) within Shareholders’ Equity. Gains and losses resulting from foreign currency transactions are included as a component of other income (expense), net in the Consolidated Statements of Operations, and have not been material for all periods presented.

Earnings Per Share

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

Recently Issued Accounting Standards

Recently Adopted Accounting Pronouncements

In November 2015, the Financial Accounting Standards Board (“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 $140,000 benefit in our provision for income taxes for the year ended December 31, 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. The Company adopted the new guidance on January 1, 2018, using the modified retrospective method, with no impact on its 2017 financial statements. The cumulative effect of initially applying the new guidance had no impact on the opening balance of retained earnings as of January 1, 2018. The Company does not expect the new guidance to have a material impact on its financial statements in future periods. However, additional disclosures will be included in future reporting periods in accordance with requirements of the FASB’s new guidance.

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 December 31, 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 ASU 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 ASU 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 ASU 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 ASU 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 ASU 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 ASU 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 ASU 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 ASU 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 ASU. 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.

Business Combinations

12 Months Ended

Dec. 31, 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 $861,000. 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.

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

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


(in thousands)	Amounts
Cash purchase price at closing	$	35,750
Working capital adjustments		(861	)
Estimated payout of contingent consideration (1)		17,125

Total Fair Value of Consideration	$	52,014

(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 balances 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. Goodwill is expected to be largely deductible for tax purposes. The valuation of net assets acquired is as follows:


(in thousands)	Amounts
Current Assets	$	6,909
Fixed Assets and Other		215
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		27,417
Current liabilities		(2,389	)

Net Assets Acquired	$	52,014

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

The Company incurred $2.0 million of transaction costs related to the acquisition in 2017. These costs are included in selling, general and administrative expenses in the accompanying Consolidated Statement of Operations.

On June 15, 2015, the Company completed the cash acquisition of Hudson IT. The acquisition supports Mastech’s growth strategy as a premier provider of IT staffing services by expanding its existing client base, increasing its domestic recruitment capabilities and strengthening its management talent. The acquisition was structured as an asset purchase and was accounted for using the acquisition method of accounting. The acquisition method of accounting requires that the assets acquired and liabilities assumed be measured at their fair values as of the closing date.

The financial terms of the acquisition included a $16,987,000 cash purchase price and the assumption of $13,000 of net current liabilities, with the seller retaining essentially all working capital.

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


(in thousands)	Amounts
Cash balances on hand	$	2,000
Term loan facility		9,000
Revolving line of credit		5,987

Cash paid at Closing	$	16,987

The allocation of purchase price was based on estimates of the fair value of assets acquired and liabilities assumed as of June 15, 2015, 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	$	18
Fixed Assets		6
Identifiable intangible assets:
Client relationships		7,999
Covenant not-to-compete		319
Trade name		249

Total identifiable intangible assets		8,567
Goodwill		8,427
Current liabilities		(31	)

Net Assets Acquired	$	16,987

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 was valued using the income approach—relief from royalty method. All identifiable intangibles are considered level 3 inputs under the fair value measurement and disclosures guidance.

The Company incurred $624,000 of direct transaction costs related to the acquisition in 2015. These costs are included in selling, general and administrative expenses in the accompanying Consolidated Statement of Operations.

Included in the Consolidated Statement of Operations for the twelve month period ended December 31, 2015 are revenues of $15.9 million and net income of approximately $0.8 million applicable to the Hudson IT operations from our June 15, 2015 acquisition date through December 31, 2015. Included in the Consolidated Statement of Operations for the twelve month period ended December 31, 2017 are revenues of $9.2 million and net income of approximately $1.1 million applicable to the InfoTrellis operations from our July 13, 2017 acquisition date through December 31, 2017.

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


	Years Ended December 31,
	2017		2016		2015
	(Amounts in Thousands, except per share data)
Revenue	$	158,785	$	157,077	$	157,946
Net income	$	2,388	$	6,778	$	6,882
Earnings per share—diluted	$	.44	$	1.27	$	1.30

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

Goodwill and Other Intangible Assets, net

12 Months Ended

Dec. 31, 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 IT totaled $8.4 million. Goodwill related to or July 13, 2017 acquisition of the services division of InfoTrellis totaled $27.4 million.

A reconciliation of the beginning and ending amounts of goodwill for the three years ended December 31, 2017 is as follows:


	Years Ended December 31,
	2017		2016		2015
	(Amounts in thousands)
Goodwill, beginning balance	$	8,427	$	8,427	$	—
Addition in current period		27,417		—		8,427
Reduction in current period		—		—		—

Goodwill, ending balance	$	35,844	$	8,427	$	8,427

The Company is amortizing the identifiable intangible assets on a straight-line basis over estimated average lives ranging from 3 to 12 years. Identifiable intangible assets were comprised of the following as of December 31, 2017 and 2016:


	As of December 31, 2017
(Amounts in thousands)	Amortization Period (In Years)		Gross Carrying Value		Accumulative Amortization		Net Carrying Value
IT Staffing Services:
Client relationships		12	$	7,999	$	1,694	$	6,305
Covenant-not-to-compete		5		319		162		157
Trade name		3		249		211		38

Data and Analytics Services:
Client relationships		12		16,671		636		16,035
Covenant-not-to-compete		5		761		70		691
Trade name		5		1,221		112		1,109
Technology		7		1,209		79		1,130

Total Intangible Assets			$	28,429	$	2,964	$	25,465


	As of 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 years ended December 31, 2017, 2016 and 2015 totaled $1.7 million, $0.8 million and $0.4 million, respectively and is included in selling, general and administrative expenses in the Consolidated Statement of Operations.

The estimated aggregate amortization expense for intangible assets for the years ending December 31, 2018 through 2022 is as follows:


	Years Ended December 31,
	2018		2019		2020		2021		2022
	(Amounts in thousands)
Amortization expense	$	2,727	$	2,689	$	2,654	$	2,625	$	2,443

- 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

Cash and Cash Equivalents

12 Months Ended

Dec. 31, 2017

Cash and Cash Equivalents [Abstract]

Cash and Cash Equivalents

4.	Cash and Cash Equivalents

The Company had cash and cash equivalents consisting of cash balances on hand and money market funds that totaled $2.5 million at December 31, 2017 and $0.8 million at December 31, 2016. There were no restrictions on the Company’s cash balances during the periods presented.

Credit Facility

12 Months Ended

Dec. 31, 2017

Text Block [Abstract]

Credit Facility

5.	Credit Facility

On July 13, 2017, the Company entered into a Credit Agreement (the “Credit Agreement”) with PNC Bank, as administrative agent, swing loan lender and issuing lender, PNC Capital Markets LLC, as sole lead arranger and sole book-runner, and certain financial institution parties thereto as lenders (the “Lenders”). The Credit Agreement 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 $27.5 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 five 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, with the maturity date payment equal to the outstanding amount of the loan on that 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 London Interbank Offered Rate (“LIBOR”), plus an applicable margin determined based upon the Company’s senior leverage ratio. The applicable margin on the base rate is between 0.50% and 1.25% on revolver borrowings and between 1.75% and 2.50% on term loans. The applicable margin on the adjusted LIBOR is between 1.50% and 2.25% on revolver borrowings and between 2.75% and 3.50% on term loans. A 20 to 30 basis point per annum commitment fee on the unused portion of the revolver facility 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 December 31, 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 life of the facility. Debt financing costs of $395,000 and $59,000 (net of amortization) as of December 31, 2017 and December 31, 2016, respectively, are presented as reductions in long-term debt in the Company’s 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. As of December 31, 2017 and 2016 the Company’s outstanding borrowings under the Revolver totaled $9.0 million and $3.6 million, respectively; and unused borrowing capacity available was approximately $13 million and $12 million, respectively. The Company’s outstanding borrowings under the term loan were $29.5 million and $6.3 million at December 31, 2017 and 2016, respectively. The Company believes the eligible borrowing base on the revolver will not fall below current outstanding borrowings for a period of time exceeding one year and has classified the $9 million net outstanding debt balance at December 31, 2017 as long-term.

As of December 31, 2017, the annual aggregate maturities of our outstanding debt (exclusive of deferred financing costs amortization) during each of the next five years are as follows:


	Total Amount
	(Amounts in thousands)
2018	$	4,003
2019		4,575
2020		4,575
2021		4,956
2022		20,438

Total	$	38,547

Commitments and Contingencies

12 Months Ended

Dec. 31, 2017

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

6.	Commitments and Contingencies

Lease Commitments

The Company rents certain office facilities and equipment under noncancelable operating leases, which provide for the following future minimum rental payments as of December 31, 2017:


	Total Amount
	(Amounts in thousands)
2018	$	1,135
2019		1,162
2020		545
2021		197
2022		—
Thereafter		—

Total	$	3,039

Rental expense for the years ended December 31, 2017, 2016 and 2015, totaled $1.2 million, $1.2 million and $1.0 million, respectively.

Contingencies

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

Employee Benefit Plan

12 Months Ended

Dec. 31, 2017

Retirement Benefits [Abstract]

Employee Benefit Plan

7.	Employee Benefit Plan

The Company provides an Employee Retirement Savings Plan (the “Retirement Plan”) under Section 401(k) of the Internal Revenue Code of 1986, as amended (the “Code”), that covers substantially all U.S.-based salaried 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 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 their combined tenure with Hudson and Mastech. For all other employees, the Company did not provide for any matching contributions for the three years ended December 31, 2017. Mastech’s total contributions to the Retirement Plan related to the qualified Hudson IT employees totaled $89,000, $105,000 and $48,000 for the three years ended December 31, 2017, 2016 and 2015, respectively.

Stock-Based Compensation

12 Months Ended

Dec. 31, 2017

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

Stock-Based Compensation

8.	Stock-Based Compensation

Effective October 1, 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, executive management and key personnel. Grants under the Plan can be made in the form of stock options, stock appreciation rights, performance shares or stock awards. As of December 31, 2017, the Company had 1,037,000 outstanding and/or exercised stock options, 130,000 vested performance shares and 101,000 outstanding and/or released restricted stock units that were issued under the Plan. Thus, as of December 31, 2017, the Company has 132,000 shares available for future grants under the Plan.

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

Following is a summary of the Company’s stock option activity for the three years ended December 31, 2017:


	Number of Options			Weighted Average Exercise Price
Outstanding at December 31, 2014		255,000		$	1.00
Granted		—			—
Exercised		(19,000	)		0.81
Cancelled / forfeited		—			—

Outstanding at December 31, 2015		236,000			1.01
Granted		335,000			7.04
Exercised		(126,000	)		0.81
Cancelled / forfeited		—			—

Outstanding at December 31, 2016		445,000			5.61
Granted		—			—
Exercised		(90,000	)		0.86
Cancelled / forfeited		(18,000	)		5.81

Outstanding at December 31, 2017		337,000		$	6.86

As of December 31, 2017, the Company’s outstanding “in the money” stock options using the year-end share price of $10.06 had an aggregate intrinsic value of $1,079,000. As of December 31, 2017, the intrinsic value of vested and expected to vest stock options totaled $1,079,000 The total intrinsic value of options exercised during 2017, 2016 and 2015 totaled $522,000, $849,000 and $183,000, respectively. The measurement date fair value of stock options vested during 2017, 2016 and 2015 totaled $198,000, $0 and $69,000, respectively.

The table below summarizes information regarding the Company’s outstanding and exercisable stock options as of December 31, 2017:


Range of Exercise Prices:	Options Outstanding		Weighted Average Remaining Contractual Life (in years)		Weighted Average Exercise Price
$0.01 to $2.00		1,000		0.8	$	0.01
$2.01 to $4.00		13,000		2.0	$	2.36
$4.01 to $6.00		—		—		—
$6.01 to $8.00		323,000		8.3	$	7.07

		337,000		8.0	$	6.86


Range of Exercise Prices:	Options Exercisable		Weighted Average Remaining Contractual Life (in years)		Weighted Average Exercise Price
$0.01 to $2.00		1,000		0.8	$	0.01
$2.01 to $4.00		13,000		2.0	$	2.36
$4.01 to $6.00		—		—		—
$6.01 to $8.00		55,000		8.2	$	7.18

		69,000		6.9	$	6.17

Stock options of 335,000 units were issued during the year ended December 31, 2016 and vest over a five year period. No stock options were issued for the years ended December 31, 2017 and 2015. The Company used the following assumptions with respect to the Black-Scholes option pricing model for Mastech Digital options issued during 2016.


	Years Ended December 31,
	2017		2016			2015
Stock option grants:
Weighted-average risk-free interest rate		—		1.34	%		—
Weighted-average dividend yield		—		0.0	%		—
Expected volatility		—		55.9	%		—
Expected term (in years)		—		5.5			—
Weighted-average fair value	$	—	$	3.52		$	—

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

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

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

Expected term – Mastech Digital’s expected term is 5.5 years for stock option grants. The Company’s expected term was based on the exercise history of our employees and the vesting term of our stock options.

Following is a summary of Mastech’s restricted stock activity for the three years ended December 31, 2017:


	Years Ended December 31,
	2017			2016			2015
Beginning outstanding balance		32,555			67,370			72,741
Awarded		—			—			18,000
Released		(17,305	)		(22,315	)		(23,371	)
Forfeited		—			(12,500	)		—

Ending outstanding balance		15,250			32,555			67,370

The aggregate intrinsic value of restricted stock units outstanding at December 31, 2017 was $153,000. The total intrinsic value of restricted shares released during 2017 totaled $165,000.

Following is a summary of Mastech performance share activity for the three years ended December 31, 2017:


	Years Ended December 31,
	2017		2016			2015
Beginning outstanding balance		—		76,419			103,273
Awarded		—		—			—
Released		—		—			(26,854	)
Forfeited		—		(76,419	)		—

Ending outstanding balance		—		—			76,419

Stock-based compensation expense of $381,000, $408,000 and $262,000 was recognized in the Consolidated Statements of Operations for the years ended December 31, 2017, 2016, and 2015, respectively. The Company has recognized related tax benefits associated with its share-based compensation arrangements for the years ended December 31, 2017, 2016, and 2015 of $141,000, $152,000, and $99,000, respectively. As of December 31, 2017, the total remaining unrecognized compensation expense related to non-vested stock options totaled $768,000 and the total remaining unrecognized compensation expense related to restricted stock units amounted to $105,000, which will be amortized over the weighted-average remaining requisite service period of 3.0 years.

Income Taxes

12 Months Ended

Dec. 31, 2017

Income Tax Disclosure [Abstract]

Income Taxes

9.	Income Taxes

The components of income before income as shown in the accompanying Consolidated Statement of Operations, consisted of the following for the years ended December 31, 2017, 2016 and 2015:


	Years Ended December 31,
	2017		2016		2015
	(Amounts in thousands)
Income before income taxes:
Domestic	$	1,875	$	3,544	$	3,995
Foreign		1,073		476		430

Income before income taxes	$	2,948	$	4,020	$	4,425

The Company has foreign subsidiaries in Canada and India, both of which generate revenues from foreign clients. Additionally, the Company has foreign subsidiaries in Cananda and India which provide services to its U.S. operations. Accordingly, the Company allocates a portion of its income to these subsidiaries based on a “transfer pricing” model and reports such income as foreign in the above table.

The provision for income taxes, as shown in the accompanying Consolidated Statement of Operations, consisted of the following for the years ended December 31, 2017, 2016 and 2015:


	Years Ended December 31,
	2017			2016		2015
	(Amounts in thousands)
Current provision:
Federal	$	1,101		$	1,189	$	1,375
State		159			101		143
Foreign		276			161		143

Total current provision		1,536			1,451		1,661

Deferred provision:
Federal		(205	)		43		10
State		(73	)		6		1
Foreign		64			—		—

Total deferred provision		(214	)		49		11

Total provision for income taxes	$	1,322		$	1,500	$	1,672

The reconciliation of income taxes from continuing operations computed using our statutory U.S. income tax rate and the provision for income taxes for the years ended December 31, 2017, 2016 and 2015 were as follows:


	Years Ended December 31,
(Amounts in thousands)	2017					2016				2015
Income taxes computed at the federal statutory rate	$	1,002		34.0	%	$	1,367	34.0	%	$	1,505	34.0	%
State income taxes, net of federal tax benefit		116		3.9			107	2.7			144	3.3
Excess tax benefits from stock options/restricted shares		(140	)	(4.7	)		—	—			—	—
Estimated charge for U.S. tax reform		372		12.6			—	—			—	—
Difference in income taxes on foreign earnings/other		(28	)	(1.0	)		26	0.6			23	0.5

	$	1,322		44.8	%	$	1,500	37.3	%	$	1,672	37.8	%

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


	At December 31,
	2017		2016
	(Amounts in thousands)
Deferred tax assets:
Allowance for doubtful accounts	$	99	$	151
Accrued vacation, bonuses and severance		230		334
Stock-based compensation expense		119		164
Acquisition-related transaction costs		501		—

Total deferred tax assets		949		649

Deferred tax liabilities:
Prepaid expenses		160		205
Depreciation, intangibles and other		321		190

Total deferred tax liabilities		481		395

Net deferred tax asset	$	468	$	254

A reconciliation of the beginning and ending amounts of unrecognized tax benefits related to uncertain tax positions, including interest and penalties, for the three years ended December 31, 2017 is as follows:


	Years Ended December 31,
(Amounts in thousands)	2017			2016			2015
Unrecognized tax benefits, beginning balance	$	128		$	135		$	138
Additions related to current period		—			20			35
Additions related to prior periods		—			—			—
Reductions related to prior periods		(33	)		(27	)		(38	)

Unrecognized tax benefits, ending balance	$	95		$	128		$	135

The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. As of December 31, 2017, 2016 and 2015, the Company had $12,000, $15,000 and $16,000, respectively, accrued for interest and penalties.

Derivative Instruments and Hedging Activities

12 Months Ended

Dec. 31, 2017

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivative Instruments and Hedging Activities

10.

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 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 Consolidated Statements of Operations as interest expense in the same period in which the underlying hedge transaction affects earnings. Changes in the fair value of interest-rate swap contracts deemed ineffective are recognized in the Consolidated Statements of Operations as interest expense. Prior to July 13, 2017, the Company had outstanding interest-rate swap contracts related to term loan borrowings under the Company’s previous credit agreement. The fair value of the interest-rate swap contracts at December 31, 2017 and 2016 was an asset of $9,000 and a liability of $12,000, respectively, and is reflected in the Consolidated Balance Sheet as other current assets in 2017 and other current liabilities in 2016.

The effect of derivative instruments on the Consolidated Statements of Operations and Comprehensive Income (“OCI”) for the year ended December 31, 2017 (in thousands):

Derivatives in

ASC Topic 815

Cash Flow

Hedging

Relationships

Amount of
Gain / (Loss)
recognized in OCI
on Derivatives

Location of
Gain / (Loss)
reclassified from
Accumulated OCI
to Income

Amount of
Gain / (Loss)
reclassified from
Accumulated OCI
to Income

Location of
Gain / (Loss)
reclassified in
Income on
Derivatives

Amount of
Gain /(Loss)
recognized in
Income on
Derivatives

(Effective Portion)

(Ineffective Portion/Amounts excluded
from effectiveness testing)

Interest-Rate

Swap

Contracts

$21

Interest Expense

$(56)

Interest Expense

$—

The effect of derivative instruments on the Consolidated Statements of Operations and Comprehensive Income (“OCI”) for the year ended December 31, 2016 (in thousands):

Derivatives in

ASC Topic 815

Cash Flow

Hedging

Relationships

Amount of
Gain / (Loss)
recognized in OCI
on Derivatives

Location of
Gain / (Loss)
reclassified from
Accumulated OCI
to Income

Amount of
Gain / (Loss)
reclassified from
Accumulated OCI
to Income

Location of
Gain / (Loss)
reclassified in
Income on
Derivatives

Amount of
Gain / (Loss)
recognized in
Income on
Derivatives

(Effective Portion)

(Ineffective Portion/Amounts excluded
from effectiveness testing)

Interest-Rate

Swap

Contracts

$19

Interest Expense

$(41)

Interest Expense

$—

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

December 31, 2017

December 31, 2016

Derivative Instruments

Balance Sheet Location

Fair Value

Balance Sheet Location

Fair Value

Interest-Rate Swap Contracts

Other Current Assets

Other Current Liabilities

The estimated amount of pretax (losses) as of December 31, 2017 that is expected to be reclassified from other comprehensive income (loss) into earnings, within the next 12 months is approximately ($50,000).

Shareholders' Equity

12 Months Ended

Dec. 31, 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 Company common stock (“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.

On October 22, 2014, the Company’s Board of Directors approved the extension of the Company’s existing Share Repurchase Program for an additional two-year period, through December 22, 2016. Repurchases under the program may be made through open market purchases or privately negotiated transactions in accordance with applicable securities laws. During 2016 and 2015, the Company purchased 0 and 12,654 shares, respectively, under the Share Repurchase Program. These share repurchases were completed at an average share price, inclusive of transaction cost of $9.49 per share for 2015. The Board of Directors elected not to extend the Share Repurchase Program in December 2016, accordingly no share repurchases were made in 2017.

In addition to shares purchased under the Share Repurchase Program, the Company purchases shares to satisfy employee tax obligations related to its Stock Incentive Plan. In 2017, the Company purchased 2,067 shares at an average price of $9.04 to satisfy employee tax obligations related to the vesting of restricted shares. In 2016, the Company purchased 1,931 shares at an average price of $7.07 to satisfy employee tax obligations related to the vesting of restricted shares.

Revenue Concentration

12 Months Ended

Dec. 31, 2017

Risks and Uncertainties [Abstract]

Revenue Concentration

12.

Revenue Concentration

The Company had two clients that exceeded 10% of total revenues in 2017 (CGI = 12.6% and Accenture PLC = 10.7%). The Company did not have any clients that exceeded 10% of total revenues in 2016 and 2015. Additionally, CGI and Accenture PLC accounted for 7.3% and 5.0% of the Company’s accounts receivable balance at December 31, 2017, respectively.

The Company’s top ten clients represented approximately 47%, 44% and 51% of total revenues in 2017, 2016 and 2015, respectively.

Earnings per Share

12 Months Ended

Dec. 31, 2017

Earnings Per Share [Abstract]

Earnings per Share

13.

Earnings per Share

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

For the years ended December 31, 2017, 2016 and 2015, there were nil, 250,000 and nil anti-dilutive stock options that were excluded from the computation of diluted earnings per share, respectively.

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


	Years Ended December 31,
(Amounts in thousands):	2017		2016		2015
Weighted-average shares outstanding:
Basic		4,962		4,393		4,338
Stock options and restricted share units		37		89		103

Diluted		4,999		4,482		4,441

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


	Years Ended December 31,
(Amounts in thousands, except per share data):	2017		2016		2015
Net income	$	1,626	$	2,520	$	2,753
Basic weighted-average shares outstanding		4,962		4,393		4,338

Basic EPS	$	.33	$	.57	$	.63

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


	Years Ended December 31,
(Amounts in thousands, except per share data):	2017		2016		2015
Net income	$	1,626	$	2,520	$	2,753
Diluted weighted-average shares outstanding		4,999		4,482		4,441

Diluted EPS	$	.33	$	.56	$	.62

Fair Value Measurements

12 Months Ended

Dec. 31, 2017

Fair Value Disclosures [Abstract]

Fair Value Measurements

14.

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.

The following table summarizes the basis used to measure financial assets and (liabilities) at fair value on a recurring basis:


	Fair Value as of December 31, 2017
(Amounts in thousands)	Level 1		Level 2			Level 3			Total
Interest-Rate Swap Contracts	$	0	$	9		$	0		$	9
Contingent consideration liabilities	$	0	$	0		$	(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	$	0	$	(12	)	$	0		$	(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

Quarterly Financial Information

12 Months Ended

Dec. 31, 2017

Quarterly Financial Information Disclosure [Abstract]

Quarterly Financial Information

15.

Quarterly Financial Information (Amounts in thousands, except per share data):


	Revenues		Gross Profit		Net Income			Earnings Per Share
Year Ended December 31, 2017	Revenues		Gross Profit		Net Income			Basic			Diluted
First quarter	$	33,100	$	6,209	$	201		$	.04		$	.04
Second quarter		35,086		7,077		696			.15			.15
Third quarter		39,228		8,818		(136	)		(.03	)		(.03	)
Fourth quarter		40,468		9,525		865			.16			.16

Annual	$	147,882	$	31,629	$	1,626		$	.33		$	.33


	Revenues		Gross Profit		Net Income			Earnings Per Share
Year Ended December 31, 2016	Revenues		Gross Profit		Net Income			Basic			Diluted
First quarter	$	31,714	$	6,113	$	11		$	.00		$	.00
Second quarter		33,629		6,889		945			.22			.21
Third quarter		34,263		6,897		924			.21			.21
Fourth quarter		32,402		6,398		640			.14			.14

Annual	$	132,008	$	26,297	$	2,520		$	.57		$	.56

Business Segments and Geographic Information

12 Months Ended

Dec. 31, 2017

Segment Reporting [Abstract]

Business Segments and Geographic Information

17.

Business Segments and Geographic Information

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

The data and analytics services segment was acquired through the July 13, 2017 acquisition of the services division of Canada-based InfoTrellis, Inc. This segment is a project-based consulting services business with specialized capabilities in data management and analytics. The business is marketed as Mastech InfoTrellis and utilizes a dedicated sales team with deep subject matter expertise. Mastech InfoTrellis has offices in 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. Assignments are secured on both a time and material and fixed price basis.

The IT staffing services segment offers staffing services in digital and mainstream technologies; and 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 domestic and global recruitment centers. While the vast majority of our assignments are based on time and materials, we do have the capabilities to deliver our digital transformation services on a fixed price basis.

Below are the operating results of our reporting segments:


	At December 31,
	2017			2016			2015
	(Amounts in Thousands)
Revenues:
Data and analytics services	$	9,185		$	—		$	—
IT staffing services		138,697			132,008			123,470

Total revenues	$	147,882		$	132,008		$	123,470

Gross Margin %:
Data and analytics services		44.8	%		0.0	%		0.0	%
IT staffing services		19.8	%		19.9	%		19.3	%

Total gross margin %		21.4	%		19.9	%		19.3	%
Segment operating income:
Data and analytics services	$	2,531		$	—		$	—
IT staffing services		5,279			5,320			5,747

Subtotal		7,810			5,320			5,747
Amortization of acquired intangible assets		(1,710	)		(813	)		(441	)
Acquisition-related transaction expenses		(2,019	)		—			(624	)
Interest expenses and other, net		(1,133	)		(487	)		(257	)

Income before income taxes	$	2,948		$	4,020		$	4,425

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


	Total Assets						Depreciation & Amortization						Capital Expenditures
Amounts in thousands:	2017		2016		2015		2017		2016		2015		2017		2016		2015
Data and Analytics Services	$	53,683	$	—	$	—	$	925	$	—	$	—	$	11	$	—	$	—
IT Staffing Services		44,921		39,406		38,477		1,017		1,016		660		1,428		105		168

Total	$	98,604	$	39,406	$	38,477	$	1,942	$	1,016	$	660	$	1,439	$	105	$	168

Below is geographic information related to our revenues from external customers and long-lived assets:


	Revenues						Equipment, Enterprise Software and Leasehold Improvements, net
Amounts in thousands:	2017		2016		2015		2017		2016		2015
United States	$	145,513	$	132,008	$	123,470	$	1,730	$	494	$	578
Canada		1,729		—		—		19		—		—
India		640		—		—		150		64		78

Total	$	147,882	$	132,008	$	123,470	$	1,899	$	558	$	656

Schedule II-Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2017

Valuation and Qualifying Accounts [Abstract]

Schedule II-Valuation and Qualifying Accounts

SCHEDULE II—VALUATION AND QUALIFYING ACCOUNTS

FOR THE YEARS ENDED DECEMBER 31, 2017, 2016 AND 2015

(Amounts in thousands)


	Balance at beginning of period		Charged to expense (credited)		Recoveries/ (Write-offs)		Balance at end of period
Allowance for Doubtful Accounts:
Year ended December 31, 2017	$	388	$	10	$	—	$	398
Year ended December 31, 2016		313		75		—		388
Year ended December 31, 2015		260		53		—		313

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2017

Accounting Policies [Abstract]

Basis of Presentation

Basis of Presentation

Description of Business

Description of Business

We are a provider of Digital Transformation IT Services.

Recent Developments

Recent Developments

Accounting Principles

Accounting Principles

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

Principles of Consolidation

Principles of Consolidation

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

Use of Estimates

Use of Estimates

Reclassifications

Reclassifications

Cash and Cash Equivalents

Cash and Cash Equivalents

Accounts Receivable and Unbilled Receivables

Accounts Receivable and Unbilled Receivables

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

Allowance for Uncollectible Accounts

Allowance for Uncollectible Accounts

Equipment, Enterprise Software and Leasehold Improvements

Equipment, Enterprise Software and Leasehold Improvements

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


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

Depreciation and amortization expense related to fixed assets totaled $232,000, $203,000 and $219,000 for the years ended December 31, 2017, 2016 and 2015, respectively.

Goodwill and Intangible Assets

Goodwill and Intangible Assets

Business Combinations

Business Combinations

Income Taxes

Income Taxes

Deferred Financing Costs

Deferred Financing Costs

Contingent Consideration

Contingent Consideration

Segment Reporting

Segment Reporting

Revenue Recognition

Revenue Recognition

Stock-Based Compensation

Stock-Based Compensation

Treasury Stock

Treasury Stock

Comprehensive Income

Comprehensive Income

Derivative Instruments and Hedging Activities

Derivative Instruments and Hedging Activities

Interest Rate Swap Contracts:

Foreign Currency Translation

Foreign Currency Translation

Earnings Per Share

Earnings Per Share

Recently Issued Accounting Standards

Recently Issued Accounting Standards

Recently Adopted Accounting Pronouncements

Recent Accounting Pronouncements not yet adopted

Business Combinations (Tables)

12 Months Ended

Dec. 31, 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		(861	)
Estimated payout of contingent consideration (1)		17,125

Total Fair Value of Consideration	$	52,014

(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 balances 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	$	6,909
Fixed Assets and Other		215
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		27,417
Current liabilities		(2,389	)

Net Assets Acquired	$	52,014

Summary of Unaudited Pro Forma Results

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


	Years Ended December 31,
	2017		2016		2015
	(Amounts in Thousands, except per share data)
Revenue	$	158,785	$	157,077	$	157,946
Net income	$	2,388	$	6,778	$	6,882
Earnings per share—diluted	$	.44	$	1.27	$	1.30

Goodwill and Other Intangible Assets, net (Tables)

12 Months Ended

Dec. 31, 2017

Goodwill and Intangible Assets Disclosure [Abstract]

Reconciliation of Goodwill

A reconciliation of the beginning and ending amounts of goodwill for the three years ended December 31, 2017 is as follows:


	Years Ended December 31,
	2017		2016		2015
	(Amounts in thousands)
Goodwill, beginning balance	$	8,427	$	8,427	$	—
Addition in current period		27,417		—		8,427
Reduction in current period		—		—		—

Goodwill, ending balance	$	35,844	$	8,427	$	8,427

Components of Identifiable Intangible assets

Identifiable intangible assets were comprised of the following as of December 31, 2017 and 2016:


	As of December 31, 2017
(Amounts in thousands)	Amortization Period (In Years)		Gross Carrying Value		Accumulative Amortization		Net Carrying Value
IT Staffing Services:
Client relationships		12	$	7,999	$	1,694	$	6,305
Covenant-not-to-compete		5		319		162		157
Trade name		3		249		211		38

Data and Analytics Services:
Client relationships		12		16,671		636		16,035
Covenant-not-to-compete		5		761		70		691
Trade name		5		1,221		112		1,109
Technology		7		1,209		79		1,130

Total Intangible Assets			$	28,429	$	2,964	$	25,465


	As of 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, 2018 through 2022 is as follows:


	Years Ended December 31,
	2018		2019		2020		2021		2022
	(Amounts in thousands)
Amortization expense	$	2,727	$	2,689	$	2,654	$	2,625	$	2,443

Credit Facility (Tables)

12 Months Ended

Dec. 31, 2017

Text Block [Abstract]

Schedule of Annual Aggregate Outstanding Debt

As of December 31, 2017, the annual aggregate maturities of our outstanding debt (exclusive of deferred financing costs amortization) during each of the next five years are as follows:


	Total Amount
	(Amounts in thousands)
2018	$	4,003
2019		4,575
2020		4,575
2021		4,956
2022		20,438

Total	$	38,547

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2017

Commitments and Contingencies Disclosure [Abstract]

Schedule of Minimum Future Rental Payments

The Company rents certain office facilities and equipment under noncancelable operating leases, which provide for the following future minimum rental payments as of December 31, 2017:


	Total Amount
	(Amounts in thousands)
2018	$	1,135
2019		1,162
2020		545
2021		197
2022		—
Thereafter		—

Total	$	3,039

Stock-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2017

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

Summary of Company's Stock Option Activity

Following is a summary of the Company’s stock option activity for the three years ended December 31, 2017:


	Number of Options			Weighted Average Exercise Price
Outstanding at December 31, 2014		255,000		$	1.00
Granted		—			—
Exercised		(19,000	)		0.81
Cancelled / forfeited		—			—

Outstanding at December 31, 2015		236,000			1.01
Granted		335,000			7.04
Exercised		(126,000	)		0.81
Cancelled / forfeited		—			—

Outstanding at December 31, 2016		445,000			5.61
Granted		—			—
Exercised		(90,000	)		0.86
Cancelled / forfeited		(18,000	)		5.81

Outstanding at December 31, 2017		337,000		$	6.86

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

The table below summarizes information regarding the Company’s outstanding and exercisable stock options as of December 31, 2017:


Range of Exercise Prices:	Options Outstanding		Weighted Average Remaining Contractual Life (in years)		Weighted Average Exercise Price
$0.01 to $2.00		1,000		0.8	$	0.01
$2.01 to $4.00		13,000		2.0	$	2.36
$4.01 to $6.00		—		—		—
$6.01 to $8.00		323,000		8.3	$	7.07

		337,000		8.0	$	6.86


Range of Exercise Prices:	Options Exercisable		Weighted Average Remaining Contractual Life (in years)		Weighted Average Exercise Price
$0.01 to $2.00		1,000		0.8	$	0.01
$2.01 to $4.00		13,000		2.0	$	2.36
$4.01 to $6.00		—		—		—
$6.01 to $8.00		55,000		8.2	$	7.18

		69,000		6.9	$	6.17

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

The Company used the following assumptions with respect to the Black-Scholes option pricing model for Mastech Digital options issued during 2016.


	Years Ended December 31,
	2017		2016			2015
Stock option grants:
Weighted-average risk-free interest rate		—		1.34	%		—
Weighted-average dividend yield		—		0.0	%		—
Expected volatility		—		55.9	%		—
Expected term (in years)		—		5.5			—
Weighted-average fair value	$	—	$	3.52		$	—

Summary of Mastech's Restricted Stock Unit Activity

Following is a summary of Mastech’s restricted stock activity for the three years ended December 31, 2017:


	Years Ended December 31,
	2017			2016			2015
Beginning outstanding balance		32,555			67,370			72,741
Awarded		—			—			18,000
Released		(17,305	)		(22,315	)		(23,371	)
Forfeited		—			(12,500	)		—

Ending outstanding balance		15,250			32,555			67,370

Summary of Mastech Performance Share Unit Activity

Following is a summary of Mastech performance share activity for the three years ended December 31, 2017:


	Years Ended December 31,
	2017		2016			2015
Beginning outstanding balance		—		76,419			103,273
Awarded		—		—			—
Released		—		—			(26,854	)
Forfeited		—		(76,419	)		—

Ending outstanding balance		—		—			76,419

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2017

Income Tax Disclosure [Abstract]

Components of Income Before Income Taxes

The components of income before income as shown in the accompanying Consolidated Statement of Operations, consisted of the following for the years ended December 31, 2017, 2016 and 2015:


	Years Ended December 31,
	2017		2016		2015
	(Amounts in thousands)
Income before income taxes:
Domestic	$	1,875	$	3,544	$	3,995
Foreign		1,073		476		430

Income before income taxes	$	2,948	$	4,020	$	4,425

Provision for Income Taxes

The provision for income taxes, as shown in the accompanying Consolidated Statement of Operations, consisted of the following for the years ended December 31, 2017, 2016 and 2015:


	Years Ended December 31,
	2017			2016		2015
	(Amounts in thousands)
Current provision:
Federal	$	1,101		$	1,189	$	1,375
State		159			101		143
Foreign		276			161		143

Total current provision		1,536			1,451		1,661

Deferred provision:
Federal		(205	)		43		10
State		(73	)		6		1
Foreign		64			—		—

Total deferred provision		(214	)		49		11

Total provision for income taxes	$	1,322		$	1,500	$	1,672

Reconciliation of Income Taxes


	Years Ended December 31,
(Amounts in thousands)	2017					2016				2015
Income taxes computed at the federal statutory rate	$	1,002		34.0	%	$	1,367	34.0	%	$	1,505	34.0	%
State income taxes, net of federal tax benefit		116		3.9			107	2.7			144	3.3
Excess tax benefits from stock options/restricted shares		(140	)	(4.7	)		—	—			—	—
Estimated charge for U.S. tax reform		372		12.6			—	—			—	—
Difference in income taxes on foreign earnings/other		(28	)	(1.0	)		26	0.6			23	0.5

	$	1,322		44.8	%	$	1,500	37.3	%	$	1,672	37.8	%

Components of Deferred Tax Assets and Liabilities

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


	At December 31,
	2017		2016
	(Amounts in thousands)
Deferred tax assets:
Allowance for doubtful accounts	$	99	$	151
Accrued vacation, bonuses and severance		230		334
Stock-based compensation expense		119		164
Acquisition-related transaction costs		501		—

Total deferred tax assets		949		649

Deferred tax liabilities:
Prepaid expenses		160		205
Depreciation, intangibles and other		321		190

Total deferred tax liabilities		481		395

Net deferred tax asset	$	468	$	254

Unrecognized Tax Benefits Related to Uncertain Tax Positions


	Years Ended December 31,
(Amounts in thousands)	2017			2016			2015
Unrecognized tax benefits, beginning balance	$	128		$	135		$	138
Additions related to current period		—			20			35
Additions related to prior periods		—			—			—
Reductions related to prior periods		(33	)		(27	)		(38	)

Unrecognized tax benefits, ending balance	$	95		$	128		$	135

Derivative Instruments and Hedging Activities (Tables)

12 Months Ended

Dec. 31, 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 Consolidated Statements of Operations and Comprehensive Income (“OCI”) for the year ended December 31, 2017 (in thousands):

Derivatives in

ASC Topic 815

Cash Flow

Hedging

Relationships

Amount of
Gain / (Loss)
recognized in OCI
on Derivatives

Location of
Gain / (Loss)
reclassified from
Accumulated OCI
to Income

Amount of
Gain / (Loss)
reclassified from
Accumulated OCI
to Income

Location of
Gain / (Loss)
reclassified in
Income on
Derivatives

Amount of
Gain /(Loss)
recognized in
Income on
Derivatives

(Effective Portion)

(Ineffective Portion/Amounts excluded
from effectiveness testing)

Interest-Rate

Swap

Contracts

$21

Interest Expense

$(56)

Interest Expense

$—

The effect of derivative instruments on the Consolidated Statements of Operations and Comprehensive Income (“OCI”) for the year ended December 31, 2016 (in thousands):

Derivatives in

ASC Topic 815

Cash Flow

Hedging

Relationships

Amount of
Gain / (Loss)
recognized in OCI
on Derivatives

Location of
Gain / (Loss)
reclassified from
Accumulated OCI
to Income

Amount of
Gain / (Loss)
reclassified from
Accumulated OCI
to Income

Location of
Gain / (Loss)
reclassified in
Income on
Derivatives

Amount of
Gain / (Loss)
recognized in
Income on
Derivatives

(Effective Portion)

(Ineffective Portion/Amounts excluded
from effectiveness testing)

Interest-Rate

Swap

Contracts

$19

Interest Expense

$(41)

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 Consolidated Balance Sheets (in thousands):

December 31, 2017

December 31, 2016

Derivative Instruments

Balance Sheet Location

Fair Value

Balance Sheet Location

Fair Value

Interest-Rate Swap Contracts

Other Current Assets

Other Current Liabilities

Earnings per Share (Tables)

12 Months Ended

Dec. 31, 2017

Earnings Per Share [Abstract]

Schedule of Denominators of Basic and Diluted EPS Computations

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


	Years Ended December 31,
(Amounts in thousands):	2017		2016		2015
Weighted-average shares outstanding:
Basic		4,962		4,393		4,338
Stock options and restricted share units		37		89		103

Diluted		4,999		4,482		4,441

Computation of Basic EPS

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


	Years Ended December 31,
(Amounts in thousands, except per share data):	2017		2016		2015
Net income	$	1,626	$	2,520	$	2,753
Basic weighted-average shares outstanding		4,962		4,393		4,338

Basic EPS	$	.33	$	.57	$	.63

Computation of Diluted EPS


	Years Ended December 31,
(Amounts in thousands, except per share data):	2017		2016		2015
Net income	$	1,626	$	2,520	$	2,753
Diluted weighted-average shares outstanding		4,999		4,482		4,441

Diluted EPS	$	.33	$	.56	$	.62

Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 2017

Fair Value Disclosures [Abstract]

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

The following table summarizes the basis used to measure financial assets and (liabilities) at fair value on a recurring basis:


	Fair Value as of December 31, 2017
(Amounts in thousands)	Level 1		Level 2			Level 3			Total
Interest-Rate Swap Contracts	$	0	$	9		$	0		$	9
Contingent consideration liabilities	$	0	$	0		$	(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	$	0	$	(12	)	$	0		$	(12	)

Quarterly Financial Information (Tables)

12 Months Ended

Dec. 31, 2017

Quarterly Financial Information Disclosure [Abstract]

Summary of Quarterly Financial Information


	Revenues		Gross Profit		Net Income			Earnings Per Share
Year Ended December 31, 2017	Revenues		Gross Profit		Net Income			Basic			Diluted
First quarter	$	33,100	$	6,209	$	201		$	.04		$	.04
Second quarter		35,086		7,077		696			.15			.15
Third quarter		39,228		8,818		(136	)		(.03	)		(.03	)
Fourth quarter		40,468		9,525		865			.16			.16

Annual	$	147,882	$	31,629	$	1,626		$	.33		$	.33


	Revenues		Gross Profit		Net Income			Earnings Per Share
Year Ended December 31, 2016	Revenues		Gross Profit		Net Income			Basic			Diluted
First quarter	$	31,714	$	6,113	$	11		$	.00		$	.00
Second quarter		33,629		6,889		945			.22			.21
Third quarter		34,263		6,897		924			.21			.21
Fourth quarter		32,402		6,398		640			.14			.14

Annual	$	132,008	$	26,297	$	2,520		$	.57		$	.56

Business Segments and Geographic Information (Tables)

12 Months Ended

Dec. 31, 2017

Segment Reporting [Abstract]

Summary of Operating Segments

Below are the operating results of our reporting segments:


	At December 31,
	2017			2016			2015
	(Amounts in Thousands)
Revenues:
Data and analytics services	$	9,185		$	—		$	—
IT staffing services		138,697			132,008			123,470

Total revenues	$	147,882		$	132,008		$	123,470

Gross Margin %:
Data and analytics services		44.8	%		0.0	%		0.0	%
IT staffing services		19.8	%		19.9	%		19.3	%

Total gross margin %		21.4	%		19.9	%		19.3	%
Segment operating income:
Data and analytics services	$	2,531		$	—		$	—
IT staffing services		5,279			5,320			5,747

Subtotal		7,810			5,320			5,747
Amortization of acquired intangible assets		(1,710	)		(813	)		(441	)
Acquisition-related transaction expenses		(2,019	)		—			(624	)
Interest expenses and other, net		(1,133	)		(487	)		(257	)

Income before income taxes	$	2,948		$	4,020		$	4,425

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

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


	Total Assets						Depreciation & Amortization						Capital Expenditures
Amounts in thousands:	2017		2016		2015		2017		2016		2015		2017		2016		2015
Data and Analytics Services	$	53,683	$	—	$	—	$	925	$	—	$	—	$	11	$	—	$	—
IT Staffing Services		44,921		39,406		38,477		1,017		1,016		660		1,428		105		168

Total	$	98,604	$	39,406	$	38,477	$	1,942	$	1,016	$	660	$	1,439	$	105	$	168

Summary of Revenue from External Customers and Long-lived Assets

Below is geographic information related to our revenues from external customers and long-lived assets:


	Revenues						Equipment, Enterprise Software and Leasehold Improvements, net
Amounts in thousands:	2017		2016		2015		2017		2016		2015
United States	$	145,513	$	132,008	$	123,470	$	1,730	$	494	$	578
Canada		1,729		—		—		19		—		—
India		640		—		—		150		64		78

Total	$	147,882	$	132,008	$	123,470	$	1,899	$	558	$	656

Summary of Significant Accounting Policies - Additional Information (Detail)		12 Months Ended
	Jul. 13, 2017 USD ($) $ / shares	Dec. 31, 2017 USD ($) Segments Segment shares	Dec. 31, 2016 USD ($) shares	Dec. 31, 2015 USD ($)	Jul. 10, 2017 $ / shares	Jul. 07, 2017 $ / shares
Significant Accounting Policies [Line Items]
New shares issued		$ 6,000,000
Share issued price per share \| $ / shares					$ 6.35	$ 7.00
Deferred income taxes, net non-current deferred tax assets		468,000	$ 254,000
Debt financing costs		395,000	59,000
Allowance for uncollectible accounts		398,000	388,000
Bad debt (credit) expense		$ 10,000	$ 75,000	$ 53,000
Number of reportable segment \| Segments		2
Stock Incentive Plan, shares available for issuance \| shares		1,400,000
Vesting period			5 years
Treasury stock, shares \| shares		820,636	818,569
Repurchases of treasury stock		$ 4,154,000	$ 4,134,000
Expiration period of stock repurchase program		Dec. 22, 2016
Provision for income tax expense benefit		$ 1,322,000	1,500,000	1,672,000
Contractual obligations on lease arrangements		$ 3,000,000
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
Minimum [Member]
Significant Accounting Policies [Line Items]
Vesting period		3 years
Maximum [Member]
Significant Accounting Policies [Line Items]
Vesting period		5 years
Info Trellis Inc [Member]
Significant Accounting Policies [Line Items]
Business combination, net value	55,000,000
Business combination, cash paid	35,750,000
Business combination deferred payment	$ 19,250,000
Business combination deferred payment period	2 years
Share issued price per share \| $ / shares	$ 7.00				$ 6.35	$ 7
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.
Debt financing costs			59,000
Allowance for uncollectible accounts		$ 398,000	388,000
Bad debt (credit) expense		10,000	75,000	53,000
Depreciation and amortization expense related to fixed assets		232,000	203,000	$ 219,000
Impairment on goodwill and intangible assets		0
Valuation allowance provided		0
Estimated one-time, non-cash charge related to enactment of Tax and Jobs Act of 2017		372,000
Re-measurement of deferred tax assets arising from a lower U.S. corporate tax rate		294,000
One-time transition tax applicable to new dividend exemption system related to foreign earnings		78,000
Uncertain tax positions		$ 95,000	128,000
Number of reportable segment \| Segment		2
Info Trellis Inc [Member] \| Enterprise Software [Member]
Significant Accounting Policies [Line Items]
Software development cost capitalized		$ 1,300,000
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]
Estimated useful life, intangible assets		3 years
Info Trellis Inc [Member] \| Maximum [Member]
Significant Accounting Policies [Line Items]
Estimated useful life, intangible assets		12 years
Accounting Standards Update 2016-09 [Member] \| Info Trellis Inc [Member]
Significant Accounting Policies [Line Items]
Provision for income tax expense benefit		$ 140,000
Accounting Standards Update 2015-17 [Member] \| Info Trellis Inc [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

Summary of Significant Accounting Policies - Estimated Useful Lives of Depreciable Assets (Detail)	12 Months Ended
	Dec. 31, 2017
Laptop Computers [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of depreciable assets	18 months
Equipment [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of depreciable assets	3 years
Equipment [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of depreciable assets	5 years
Enterprise Software [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of depreciable assets	3 years
Enterprise Software [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of depreciable assets	5 years

Business Combinations - Additional Information (Detail)				3 Months Ended								7 Months Ended		12 Months Ended
Business Combinations - Additional Information (Detail)	Jul. 13, 2017 USD ($)	Jul. 07, 2017 USD ($) Agreement $ / shares shares	Jun. 15, 2015 USD ($)	Dec. 31, 2017 USD ($)	Sep. 30, 2017 USD ($)	Jun. 30, 2017 USD ($)	Mar. 31, 2017 USD ($)	Dec. 31, 2016 USD ($)	Sep. 30, 2016 USD ($)	Jun. 30, 2016 USD ($)	Mar. 31, 2016 USD ($)	Dec. 31, 2017 USD ($)	Dec. 31, 2015 USD ($)	Dec. 31, 2017 USD ($)	Dec. 31, 2016 USD ($)	Dec. 31, 2015 USD ($)
Business Acquisition [Line Items]
Contingent consideration payable on reaching milestone				$ 17,125,000								$ 17,125,000		$ 17,125,000
Revolving credit availability	$ 13,000,000							$ 12,000,000							$ 12,000,000
Revenues				40,468,000	$ 39,228,000	$ 35,086,000	$ 33,100,000	32,402,000	$ 34,263,000	$ 33,629,000	$ 31,714,000			147,882,000	132,008,000	$ 123,470,000
Net income				$ 865,000	$ (136,000)	$ 696,000	$ 201,000	$ 640,000	$ 924,000	$ 945,000	$ 11,000			$ 1,626,000	$ 2,520,000	2,753,000
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
Working capital adjustments excluded	861,000
Contingent consideration in deferred cash payments	19,250,000
Contingent consideration payable on reaching milestone	$ 17,125,000
Direct transaction costs related to acquisition														$ 2,000,000
Revenues												9,200,000	$ 15,900,000
Net income												$ 1,100,000	$ 800,000
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
Hudson IT [Member]
Business Acquisition [Line Items]
Cash consideration			$ 16,987,000
Direct transaction costs related to acquisition																$ 624,000
Liabilities assumed in acquisition			$ 13,000

Business Combinations - Summary of Fair Value of Consideration for Acquired Business (Detail) - USD ($) $ in Thousands	Jul. 13, 2017	Dec. 31, 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
Working capital adjustments	(861)
Estimated payout of contingent consideration	17,125
Total Fair Value of Consideration	$ 52,014

Business Combinations - Summary of Fair Value of Consideration for Acquired Business (Parenthetical) (Detail) - USD ($) $ in Thousands	Dec. 31, 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			12 Months Ended
	Jul. 13, 2017	Jun. 15, 2015	Dec. 31, 2017	Dec. 31, 2016
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	$ 9,000			$ 3,600
Term Loan Facility [Member]
Business Acquisition [Line Items]
Outstanding borrowings amount	29,500			$ 6,300
Info Trellis Inc [Member]
Business Acquisition [Line Items]
Cash balances 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
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
Hudson IT [Member]
Business Acquisition [Line Items]
Cash balances on hand		$ 2,000
Cash paid at Closing		16,987
Hudson IT [Member] \| Revolving Line of Credit [Member]
Business Acquisition [Line Items]
Outstanding borrowings amount		5,987
Hudson IT [Member] \| Term Loan Facility [Member]
Business Acquisition [Line Items]
Outstanding borrowings amount		$ 9,000

Business Combinations - Schedule of Valuation of Net Assets Acquired (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Jul. 13, 2017	Dec. 31, 2016	Dec. 31, 2015	Jun. 15, 2015
Identifiable intangible assets:
Goodwill	$ 35,844		$ 8,427	$ 8,427
Goodwill	$ 35,844		$ 8,427	$ 8,427
Info Trellis Inc [Member]
Business Acquisition [Line Items]
Current Assets		$ 6,909
Fixed Assets		215
Identifiable intangible assets:
Identifiable intangible assets		19,862
Goodwill		27,417
Current liabilities		(2,389)
Net Assets Acquired		52,014
Identifiable intangible assets		19,862
Goodwill		27,417
Current liabilities		(2,389)
Net Assets Acquired		52,014
Info Trellis Inc [Member] \| Client Relationships [Member]
Identifiable intangible assets:
Identifiable intangible assets		16,671
Identifiable intangible assets		16,671
Info Trellis Inc [Member] \| Covenant Not-to-Compete [Member]
Identifiable intangible assets:
Identifiable intangible assets		761
Identifiable intangible assets		761
Info Trellis Inc [Member] \| Trade Name [Member]
Identifiable intangible assets:
Identifiable intangible assets		1,221
Identifiable intangible assets		1,221
Info Trellis Inc [Member] \| Technology [Member]
Identifiable intangible assets:
Identifiable intangible assets		1,209
Identifiable intangible assets		$ 1,209
Hudson IT [Member]
Business Acquisition [Line Items]
Current Assets					$ 18
Fixed Assets					6
Identifiable intangible assets:
Identifiable intangible assets					8,567
Goodwill					8,427
Current liabilities					(31)
Net Assets Acquired					16,987
Identifiable intangible assets					8,567
Goodwill					8,427
Current liabilities					(31)
Net Assets Acquired					16,987
Hudson IT [Member] \| Client Relationships [Member]
Identifiable intangible assets:
Identifiable intangible assets					7,999
Identifiable intangible assets					7,999
Hudson IT [Member] \| Covenant Not-to-Compete [Member]
Identifiable intangible assets:
Identifiable intangible assets					319
Identifiable intangible assets					319
Hudson IT [Member] \| Trade Name [Member]
Identifiable intangible assets:
Identifiable intangible assets					249
Identifiable intangible assets					$ 249

Business Combinations - Summary of Unaudited Pro Forma Results (Detail) - Info Trellis Inc [Member] - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Business Acquisition [Line Items]
Revenue	$ 158,785	$ 157,077	$ 157,946
Net income	$ 2,388	$ 6,778	$ 6,882
Earnings per share-diluted	$ 0.44	$ 1.27	$ 1.30

Goodwill and Other Intangible Assets - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Jul. 13, 2017	Jun. 15, 2015
Goodwill and Intangible Assets [Line Items]
Goodwill	$ 35,844	$ 8,427	$ 8,427
Amortization expense	$ 1,710	$ 813	$ 441
Hudson IT [Member]
Goodwill and Intangible Assets [Line Items]
Goodwill					$ 8,427
Info Trellis Inc [Member]
Goodwill and Intangible Assets [Line Items]
Goodwill				$ 27,417

Goodwill and Other Intangible Assets - Reconciliation of Goodwill (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Goodwill And Intangible Assets Net [Abstract]
Goodwill, beginning balance	$ 8,427	$ 8,427
Addition in current period	27,417		$ 8,427
Reduction in current period	0	0	0
Goodwill, ending balance	$ 35,844	$ 8,427	$ 8,427

Goodwill and Other Intangible Assets - Components of Identifiable Intangible assets (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Goodwill and Intangible Assets [Line Items]
Total Intangible Assets, Gross Carrying Value	$ 28,429	$ 8,567
Intangible Assets, Accumulated Amortization	(2,964)	(1,254)
Total Intangible Assets, Net Carrying Value	$ 25,465	$ 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	1,694	1,027
Intangible Assets, Net Carrying Value	$ 6,305	$ 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	636
Intangible Assets, Net Carrying Value	$ 16,035
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	162	99
Intangible Assets, Net Carrying Value	$ 157	$ 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	70
Intangible Assets, Net Carrying Value	$ 691
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	211	128
Intangible Assets, Net Carrying Value	$ 38	$ 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	112
Intangible Assets, Net Carrying Value	$ 1,109
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	79
Intangible Assets, Net Carrying Value	$ 1,130

Goodwill and Other Intangible Assets - Schedule of Estimated Amortization Expense (Detail) $ in Thousands	Dec. 31, 2017 USD ($)
Intangible Liability Disclosure [Abstract]
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
Estimated aggregate amortization expense for year ending 2022	$ 2,443

Cash and Cash Equivalents - Additional Information (Detail) - USD ($)	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Cash and Cash Equivalents [Abstract]
Cash and cash equivalents	$ 2,478,000	$ 829,000	$ 848,000	$ 2,568,000
Restrictions on the Company's cash balances	$ 0	$ 0

Credit Facility - Additional information (Detail) - USD ($)		12 Months Ended
	Jul. 13, 2017	Dec. 31, 2017	Dec. 31, 2015	Dec. 31, 2016
Line of Credit Facility [Line Items]
Payment of deferred financing costs		$ 435,000	$ 75,000
Debt financing costs		395,000		$ 59,000
Borrowings amount		30,500,000	$ 9,000,000
Current borrowing capacity under line of credit facility	$ 13,000,000			12,000,000
Long term debt		$ 34,149,000		8,077,000
Revolving Line of Credit [Member]
Line of Credit Facility [Line Items]
Credit facility expiration period		5 years
Outstanding borrowings amount	9,000,000			3,600,000
Long term debt	9,000,000
Revolving Line of Credit [Member] \| Swing Loans [Member]
Line of Credit Facility [Line Items]
Credit facility maximum borrowing capacity		$ 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
Revolving Line of Credit [Member] \| United States [Member]
Line of Credit Facility [Line Items]
Percentage of eligible accounts receivable		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
Percentage of eligible accounts receivable		85.00%
Percentage of eligible unbilled accounts		60.00%
Term Loan Facility [Member]
Line of Credit Facility [Line Items]
Line of credit, maturity date		Jul. 13, 2022
Outstanding borrowings amount	29,500,000			$ 6,300,000
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
Continent consideration payment arrangement borrowings multiplier amount		$ 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 1, 2018 Through and Including July 1, 2021 [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
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	27,500,000
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
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
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%

Credit Facility - Schedule of Annual Aggregate Outstanding Debt (Detail) $ in Thousands	Dec. 31, 2017 USD ($)
Maturities of Long-term Debt and Capital Lease Obligations [Abstract]
2018	$ 4,003
2019	4,575
2020	4,575
2021	4,956
2022	20,438
Total	$ 38,547

Commitments and Contingencies - Schedule of Minimum Future Rental Payments (Detail) $ in Thousands	Dec. 31, 2017 USD ($)
Commitments and Contingencies Disclosure [Abstract]
2018	$ 1,135
2019	1,162
2020	545
2021	197
2022	0
Thereafter	0
Total	$ 3,039

Employee Benefit Plan - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Defined Benefit Plan Disclosure [Line Items]
Matching contributions	$ 0	$ 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	$ 89,000	$ 105,000	$ 48,000

Stock-Based Compensation - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
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	132,000
Stock options vesting period		5 years
Expiration period	10 years
Price per share	$ 10.06
Aggregate intrinsic value of stock options	$ 1,079,000
Intrinsic value of vested and expected to vest stock options	1,079,000
Intrinsic value of options exercised	522,000	$ 849,000	$ 183,000
Measurement date fair value of stock options vested	$ 198,000	$ 0	$ 69,000
Number of Options, Granted	0	335,000	0
Dividend yield assumption	0.00%	0.00%
Expected term for stock option grants	0 years	5 years 6 months	0 years
Stock-based compensation expense	$ 381,000	$ 408,000	$ 262,000
Tax benefits	141,000	$ 152,000	$ 99,000
Expenses related to non-vested stock options	$ 768,000
Weighted-average remaining requisite service period	3 years
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options vesting period	3 years
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options vesting period	5 years
Stock Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of outstanding and/or exercised stock options	1,037,000
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock units released or outstanding vested	130,000		26,854
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock units released or outstanding	101,000
Restricted Stock Units Activity [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Aggregate intrinsic value of restricted stock units outstanding	$ 153,000
Intrinsic value of restricted shares released	165,000
Unrecognized compensation expense	$ 105,000

Stock-Based Compensation - Summary of Company's Stock Option Activity (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Number of Options Outstanding, Beginning Balance	445,000	236,000	255,000
Number of Options, Granted	0	335,000	0
Number of Options, Exercised	(90,000)	(126,000)	(19,000)
Number of Options, Cancelled / forfeited	(18,000)
Number of Options Outstanding, Ending Balance	337,000	445,000	236,000
Weighted Average Exercise Price, Beginning Balance	$ 5.61	$ 1.01	$ 1.00
Weighted Average Exercise Price, Granted		7.04
Weighted Average Exercise Price, Exercised	0.86	0.81	0.81
Weighted Average Exercise Price, Cancelled / forfeited	5.81
Weighted Average Exercise Price, Ending Balance	$ 6.86	$ 5.61	$ 1.01

Stock-Based Compensation - Summary of Information Regarding the Company's Outstanding and Exercisable Stock Options (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding	337,000	445,000	236,000	255,000
Weighted Average Remaining Contractual Life (in years)	8 years
Weighted Average Exercise Price	$ 6.86	$ 5.61	$ 1.01	$ 1.00
Options Exercisable	69,000
Weighted average remaining contractual life, options exercisable	6 years 10 months 25 days
Weighted average exercise price, options exercisable	$ 6.17
Range One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding	1,000
Lower range of exercise price	$ 0.01
Upper range of exercise price	$ 2.00
Weighted Average Remaining Contractual Life (in years)	9 months 18 days
Weighted Average Exercise Price	$ 0.01
Options Exercisable	1,000
Range of exercise prices, minimum, options exercisable	$ 0.01
Range of exercise price, maximum, options exercisable	$ 2.00
Weighted average remaining contractual life, options exercisable	9 months 18 days
Weighted average exercise price, options exercisable	$ 0.01
Range Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding	13,000
Lower range of exercise price	$ 2.01
Upper range of exercise price	$ 4.00
Weighted Average Remaining Contractual Life (in years)	2 years
Weighted Average Exercise Price	$ 2.36
Options Exercisable	13,000
Range of exercise prices, minimum, options exercisable	$ 2.01
Range of exercise price, maximum, options exercisable	$ 4.00
Weighted average remaining contractual life, options exercisable	2 years
Weighted average exercise price, options exercisable	$ 2.36
Range Three [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Lower range of exercise price	4.01
Upper range of exercise price	$ 6.00
Weighted Average Remaining Contractual Life (in years)	0 years
Range of exercise prices, minimum, options exercisable	$ 4.01
Range of exercise price, maximum, options exercisable	$ 6.00
Weighted average remaining contractual life, options exercisable	0 years
Range Four [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding	323,000
Lower range of exercise price	$ 6.01
Upper range of exercise price	$ 8.00
Weighted Average Remaining Contractual Life (in years)	8 years 3 months 19 days
Weighted Average Exercise Price	$ 7.07
Options Exercisable	55,000
Range of exercise prices, minimum, options exercisable	$ 6.01
Range of exercise price, maximum, options exercisable	$ 8.00
Weighted average remaining contractual life, options exercisable	8 years 2 months 12 days
Weighted average exercise price, options exercisable	$ 7.18

Stock-Based Compensation - Summary of Assumptions with Respect to the Black-Scholes Option Pricing Model (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions and Methodology [Abstract]
Weighted-average risk-free interest rate		1.34%
Weighted-average dividend yield	0.00%	0.00%
Expected volatility		55.90%
Expected term (in years)	0 years	5 years 6 months	0 years
Weighted-average fair value		$ 3.52

Stock-Based Compensation - Summary of Mastech's Restricted Stock Unit Activity (Detail) - Restricted Stock Units Activity [Member] - shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Beginning outstanding balance	32,555	67,370	72,741
Awarded			18,000
Released	(17,305)	(22,315)	(23,371)
Forfeited		(12,500)
Ending outstanding balance	15,250	32,555	67,370

Stock-Based Compensation - Summary of Mastech Performance Share Unit Activity (Detail) - Performance Shares [Member] - shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Beginning outstanding balance		76,419	103,273
Awarded	0	0	0
Released	(130,000)		(26,854)
Forfeited		(76,419)
Ending outstanding balance			76,419

Income Taxes - Components of Income Before Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income before income taxes:
Domestic	$ 1,875	$ 3,544	$ 3,995
Foreign	1,073	476	430
Income before income taxes	$ 2,948	$ 4,020	$ 4,425

Income Taxes - Provision for Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Current provision:
Federal	$ 1,101	$ 1,189	$ 1,375
State	159	101	143
Foreign	276	161	143
Total current provision	1,536	1,451	1,661
Deferred provision:
Federal	(205)	43	10
State	(73)	6	1
Foreign	64
Total deferred provision	(214)	49	11
Total provision for income taxes	$ 1,322	$ 1,500	$ 1,672

Income Taxes - Reconciliation of Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Income taxes computed at the federal statutory rate, Value	$ 1,002	$ 1,367	$ 1,505
State income taxes, net of federal tax benefit, Value	116	107	144
Excess tax benefits from stock options/restricted shares	(140)
Estimated charge for U.S. tax reform	372
Difference in income taxes on foreign earnings/other	(28)	26	23
Total provision for income taxes	$ 1,322	$ 1,500	$ 1,672
Income taxes computed at the federal statutory rate, Rate	34.00%	34.00%	34.00%
State income taxes, net of federal tax benefit, Rate	3.90%	2.70%	3.30%
Excess tax benefits from stock options/restricted shares	(4.70%)
Estimated charge for U.S. tax reform	12.60%
Difference in income taxes on foreign earnings/other	(1.00%)	0.60%	0.50%
Effective for income tax rate, Total	44.80%	37.30%	37.80%

Income Taxes - Components of Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Deferred tax assets:
Allowance for doubtful accounts	$ 99	$ 151
Accrued vacation, bonuses and severance	230	334
Stock-based compensation expense	119	164
Acquisition-related transaction costs	501
Total deferred tax assets	949	649
Deferred tax liabilities:
Prepaid expenses	160	205
Depreciation, intangibles and other	321	190
Total deferred tax liabilities	481	395
Net deferred tax asset	$ 468	$ 254

Income Taxes - Unrecognized Tax Benefits Related to Uncertain Tax Positions (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Unrecognized tax benefits, beginning balance	$ 128	$ 135	$ 138
Additions related to current period		20	35
Additions related to prior periods	0	0	0
Reductions related to prior periods	(33)	(27)	(38)
Unrecognized tax benefits, ending balance	$ 95	$ 128	$ 135

Derivative Instruments and Hedging Activities - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Interest Rate Swap Contracts [Member] \| Other Current Liabilities [Member]
Derivative [Line Items]
Liability of fair value of the interest rate swap contracts		$ 12,000
Interest Rate Swap Contracts [Member] \| Other Current Assets [Member]
Derivative [Line Items]
Asset of fair value of the interest rate swap contracts	$ 9,000
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]
Liability of fair value of the interest rate swap contracts		$ 12,000
Interest Rate Risk Management [Member] \| Interest Rate Swap Contracts [Member] \| Other Current Assets [Member]
Derivative [Line Items]
Asset of fair value of the interest rate swap contracts	$ 9,000
Designated as Hedging Instrument [Member] \| Currency Hedge and Interest Rate Swap [Member]
Derivative [Line Items]
Estimated amount of pretax (losses) from other comprehensive income (loss) during the next 12-monts	$ (50,000)

Derivative Instruments and Hedging Activities - Effect of Derivative Instruments on Consolidated Statements of Operations and Comprehensive Income (Detail) - Interest Rate Swap Contracts [Member] - Cash Flow Hedging Relationships [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) recognized in OCI on Derivatives	$ 21	$ 19
Interest Expense [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) reclassified from Accumulated OCI to Income	(56)	(41)
Amount of Gain / (Loss) recognized in Income on Derivatives	$ 0	$ 0

Shareholders' Equity - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands			12 Months Ended
	Jul. 13, 2017	Oct. 22, 2014	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Jul. 10, 2017	Jul. 07, 2017
Equity, Class of Treasury Stock [Line Items]
New shares issued			$ 6,000
Share issued price per share						$ 6.35	$ 7.00
Shares purchased under repurchase program				0	12,654
Share repurchase program extension period		2 years
Common stock repurchased average price					$ 9.49
Shares purchased to satisfy employee tax obligation			2,067	1,931
Average share price for additional shares purchased			$ 9.04	$ 7.07
Private Placement [Member]
Equity, Class of Treasury Stock [Line Items]
New shares issued	$ 6,000
New shares issued	857,144
Private Placement [Member] \| Ashok Trivedi [Member]
Equity, Class of Treasury Stock [Line Items]
New shares issued	$ 3,000
Private Placement [Member] \| Sunil Wadhwani [Member]
Equity, Class of Treasury Stock [Line Items]
New shares issued	$ 3,000

Revenue Concentration - Additional Information (Detail) - Clients	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Revenue, Major Customer [Line Items]
Number of clients	2	0	0
Top Ten Clients [Member] \| Sales Revenue Net [Member] \| Customer Concentration Risk [Member]
Revenue, Major Customer [Line Items]
Concentration risk percentage	47.00%	44.00%	51.00%
CGI [Member] \| Sales Revenue Net [Member] \| Customer Concentration Risk [Member]
Revenue, Major Customer [Line Items]
Concentration risk percentage	12.60%
CGI [Member] \| Accounts Receivable [Member] \| Credit Concentration Risk [Member]
Revenue, Major Customer [Line Items]
Concentration risk percentage	7.30%
Accenture PLC [Member] \| Sales Revenue Net [Member] \| Customer Concentration Risk [Member]
Revenue, Major Customer [Line Items]
Concentration risk percentage	10.70%
Accenture PLC [Member] \| Accounts Receivable [Member] \| Credit Concentration Risk [Member]
Revenue, Major Customer [Line Items]
Concentration risk percentage	5.00%

Earnings per Share - Schedule of Denominators of Basic and Diluted EPS Computations (Detail) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Weighted-average shares outstanding:
Basic	4,962	4,393	4,338
Stock options and restricted share units	37	89	103
Diluted	4,999	4,482	4,441

Earnings per Share - Computation of Basic EPS (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Earnings Per Share [Abstract]
Net income	$ 865	$ (136)	$ 696	$ 201	$ 640	$ 924	$ 945	$ 11	$ 1,626	$ 2,520	$ 2,753
Basic weighted-average shares outstanding									4,962	4,393	4,338
Basic EPS	$ 0.16	$ (0.03)	$ 0.15	$ 0.04	$ 0.14	$ 0.21	$ 0.22	$ 0.00	$ 0.33	$ 0.57	$ 0.63

Earnings per Share - Computation of Diluted EPS (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Earnings Per Share [Abstract]
Net income	$ 865	$ (136)	$ 696	$ 201	$ 640	$ 924	$ 945	$ 11	$ 1,626	$ 2,520	$ 2,753
Diluted weighted-average shares outstanding									4,999	4,482	4,441
Diluted EPS	$ 0.16	$ (0.03)	$ 0.15	$ 0.04	$ 0.14	$ 0.21	$ 0.21	$ 0.00	$ 0.33	$ 0.56	$ 0.62

Fair Value Measurements - Summary of Financial Assets and (Liabilities) at Fair Value Measured on Recurring Basis (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration liabilities	$ (17,125)
Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration liabilities	(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	9
Fair value of financial liabilities		$ (12)
Fair Value, Measurements, Recurring [Member] \| Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration liabilities	0
Fair Value, Measurements, Recurring [Member] \| Level 1 [Member] \| Interest Rate Swap Contracts [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of financial assets	0
Fair value of financial liabilities		0
Fair Value, Measurements, Recurring [Member] \| Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration liabilities	0
Fair Value, Measurements, Recurring [Member] \| Level 2 [Member] \| Interest Rate Swap Contracts [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of financial assets	9
Fair value of financial liabilities		(12)
Fair Value, Measurements, Recurring [Member] \| Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration liabilities	(17,125)
Fair Value, Measurements, Recurring [Member] \| Level 3 [Member] \| Interest Rate Swap Contracts [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of financial assets	$ 0
Fair value of financial liabilities		$ 0

Quarterly Financial Information from Continuing Operations - Summary of Quarterly Financial Information from Continuing Operations (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract]
Revenues	$ 40,468	$ 39,228	$ 35,086	$ 33,100	$ 32,402	$ 34,263	$ 33,629	$ 31,714	$ 147,882	$ 132,008	$ 123,470
Gross profit	9,525	8,818	7,077	6,209	6,398	6,897	6,889	6,113	31,629	26,297	23,799
Net income	$ 865	$ (136)	$ 696	$ 201	$ 640	$ 924	$ 945	$ 11	$ 1,626	$ 2,520	$ 2,753
Earnings Per Share, Basic	$ 0.16	$ (0.03)	$ 0.15	$ 0.04	$ 0.14	$ 0.21	$ 0.22	$ 0.00	$ 0.33	$ 0.57	$ 0.63
Earnings Per Share, Diluted	$ 0.16	$ (0.03)	$ 0.15	$ 0.04	$ 0.14	$ 0.21	$ 0.21	$ 0.00	$ 0.33	$ 0.56	$ 0.62

Severance Charges - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Severance Charges [Abstract]
Severance cost	$ 0	$ 780,000	$ 305,000

Business Segments and Geographic Information - Additional Information (Detail)	12 Months Ended
	Dec. 31, 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 Segments and Geographic Information - Summary of Operating Segments (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Segment Reporting Information [Line Items]
Revenues	$ 40,468	$ 39,228	$ 35,086	$ 33,100	$ 32,402	$ 34,263	$ 33,629	$ 31,714	$ 147,882	$ 132,008	$ 123,470
Total gross margin %									21.40%	19.90%	19.30%
Operating income									$ 4,081	$ 4,507	$ 4,682
Amortization of acquired intangible assets									(1,710)	(813)	(441)
Acquisition-related transaction expenses									(2,019)		(624)
Interest expenses and other, net									(1,133)	(487)	(257)
Income before income taxes									2,948	$ 4,020	$ 4,425
Data and Analytics Services [Member]
Segment Reporting Information [Line Items]
Revenues									$ 9,185
Total gross margin %									44.80%	0.00%	0.00%
IT Staffing Services [Member]
Segment Reporting Information [Line Items]
Revenues									$ 138,697	$ 132,008	$ 123,470
Total gross margin %									19.80%	19.90%	19.30%
Operating Segments [Member]
Segment Reporting Information [Line Items]
Operating income									$ 7,810	$ 5,320	$ 5,747
Operating Segments [Member] \| Data and Analytics Services [Member]
Segment Reporting Information [Line Items]
Operating income									2,531
Operating Segments [Member] \| IT Staffing Services [Member]
Segment Reporting Information [Line Items]
Operating income									$ 5,279	$ 5,320	$ 5,747

Business Segments and Geographic Information - Summary of Assets by Segment (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 98,604	$ 39,406	$ 38,477
Depreciation & Amortization	1,942	1,016	660
Capital Expenditures	1,439	105	168
Data and Analytics Services [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	53,683
Depreciation & Amortization	925
Capital Expenditures	11
IT Staffing Services [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	44,921	39,406	38,477
Depreciation & Amortization	1,017	1,016	660
Capital Expenditures	$ 1,428	$ 105	$ 168

Business Segments and Geographic Information - Summary of Revenue from External Customers (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Segment Reporting Information [Line Items]
Revenues	$ 40,468	$ 39,228	$ 35,086	$ 33,100	$ 32,402	$ 34,263	$ 33,629	$ 31,714	$ 147,882	$ 132,008	$ 123,470
Equipment, Enterprise Software and Leasehold Improvements, net	1,899				558				1,899	558	656
United States [Member]
Segment Reporting Information [Line Items]
Revenues									145,513	132,008	123,470
Equipment, Enterprise Software and Leasehold Improvements, net	1,730				494				1,730	494	578
Canada [Member]
Segment Reporting Information [Line Items]
Revenues									1,729
Equipment, Enterprise Software and Leasehold Improvements, net	19								19
India [Member]
Segment Reporting Information [Line Items]
Revenues									640
Equipment, Enterprise Software and Leasehold Improvements, net	$ 150				$ 64				$ 150	$ 64	$ 78

Schedule II - Valuation and Qualifying Accounts (Detail) - Allowance for Doubtful Accounts [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Valuation and Qualifying Accounts Disclosure [Line Items]
Valuation Allowances and Reserves, Beginning Balance	$ 388	$ 313	$ 260
Charged to expense (credited)	10	75	53
Recoveries/ (Write-offs)	0	0	0
Valuation Allowances and Reserves, Ending Balance	$ 398	$ 388	$ 313

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

Derivative Instruments and Hedging Activities - Information on Location and Amounts of Derivative Fair Values in Condensed Consolidated Balance Sheets (Parenthetical) (Detail) $ in Thousands	Dec. 31, 2017 USD ($)
Other Current Assets [Member] \| Interest Rate Swap Contracts [Member]
Derivatives, Fair Value [Line Items]
Derivative Fair Value Asset	$ 9