Document and Entity Information - shares	6 Months Ended
Document and Entity Information - shares	Jun. 30, 2018	Jul. 31, 2018
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2018
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	Q2
Trading Symbol	MHH
Entity Registrant Name	Mastech Digital, Inc.
Entity Central Index Key	0001437226
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		5,477,300

Condensed Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Income Statement [Abstract]
Revenues	$ 44,894	$ 35,086	$ 88,227	$ 68,186
Cost of revenues	34,002	28,009	67,074	54,900
Gross profit	10,892	7,077	21,153	13,286
Selling, general and administrative expenses:
Operating expenses	7,803	6,095	15,626	11,901
Impairment of goodwill	7,738		7,738
Revaluation of contingent consideration liability	(9,106)		(9,106)
Total selling, general and administrative expenses	6,435	6,095	14,258	11,901
Income from operations	4,457	982	6,895	1,385
Interest income (expense), net	(615)	(107)	(1,088)	(209)
Other income (expense), net	8	1	(31)	22
Income before income taxes	3,850	876	5,776	1,198
Income tax expense	1,033	180	1,579	301
Net income	$ 2,817	$ 696	$ 4,197	$ 897
Earnings per share:
Basic	$ 0.52	$ 0.15	$ 0.77	$ 0.20
Diluted	$ 0.51	$ 0.15	$ 0.76	$ 0.20
Weighted average common shares outstanding:
Basic	5,463	4,536	5,462	4,517
Diluted	5,571	4,576	5,553	4,563

Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Net income	$ 2,817	$ 696	$ 4,197	$ 897
Other comprehensive income (loss):
Foreign currency translation adjustments	(119)		(161)
Total pretax net unrealized gain (loss)	(71)	1	9	12
Income tax expense	13		44	5
Total other comprehensive gain (loss), net of taxes	(84)	1	(35)	7
Total comprehensive income	2,733	697	4,162	904
Interest Rate Swap Contracts [Member]
Other comprehensive income (loss):
Net unrealized gain on derivatives	$ 48	$ 1	$ 170	$ 12

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

+ References + Details

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 747	$ 2,478
Accounts receivable, net of allowance for uncollectible accounts of $408 in 2018 and $398 in 2017	25,045	22,876
Unbilled receivables	10,360	7,786
Prepaid and other current assets	1,131	1,533
Total current assets	37,283	34,673
Equipment, enterprise software, and leasehold improvements, at cost:
Equipment	1,451	1,395
Enterprise software	1,869	1,986
Leasehold improvements	463	365
Total equipment, enterprise software, and leasehold improvements	3,783	3,746
Less - accumulated depreciation and amortization	(1,581)	(1,847)
Net equipment, enterprise software, and leasehold improvements	2,202	1,899
Deferred income taxes	188	468
Non-current deposits	364	255
Goodwill	28,106	35,844
Intangible assets, net	24,084	25,465
Total assets	92,227	98,604
Current liabilities:
Current portion of long-term debt	4,384	4,003
Accounts payable	3,561	5,028
Accrued payroll and related costs	9,129	8,969
Other accrued liabilities	2,064	1,679
Deferred revenue	98	430
Total current liabilities	19,236	20,109
Long-term liabilities:
Long-term debt, less current portion, net	33,382	34,149
Contingent consideration liability	8,019	17,125
Long-term accrued income taxes	68	68
Total liabilities	60,705	71,451
Commitments and contingent liabilities (Note 5)
Shareholders' equity:
Preferred Stock, no par value; 20,000,000 shares authorized; none outstanding
Common Stock, par value $.01; 125,000,000 shares authorized and 6,287,473 shares issued as of June 30, 2018 and 6,281,235 as of December 31, 2017	63	63
Additional paid-in-capital	20,531	20,304
Retained earnings	15,120	10,923
Accumulated other comprehensive income (loss)	(18)	17
Treasury stock, at cost; 821,923 shares as of June 30, 2018 and 820,636 as of December 31, 2017	(4,174)	(4,154)
Total shareholders' equity	31,522	27,153
Total liabilities and shareholders' equity	$ 92,227	$ 98,604

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Statement of Financial Position [Abstract]
Accounts receivable, allowance for uncollectible accounts	$ 408	$ 398
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	6,287,473	6,281,235
Treasury stock, shares	821,923	820,636

Condensed Consolidated Statements of Cash Flows - USD ($)	6 Months Ended
	Jun. 30, 2018	Jun. 03, 2017
OPERATING ACTIVITIES:
Net income	$ 4,197,000	$ 897,000
Adjustments to reconcile net income to cash provided by (used in) operating activities:
Depreciation and amortization	1,514,000	506,000
Bad debt expense	10,000
Interest amortization of deferred financing costs	48,000	19,000
Stock-based compensation expense	225,000	215,000
Deferred income taxes, net	280,000	28,000
Impairment of goodwill	7,738,000
Revaluation of contingent consideration liability	(9,106,000)
Loss on disposition of fixed assets	7,000	4,000
Working capital items:
Accounts receivable and unbilled receivables	(4,753,000)	(1,434,000)
Prepaid and other current assets	528,000	(755,000)
Accounts payable	(1,467,000)	1,277,000
Accrued payroll and related costs	160,000	81,000
Other accrued liabilities	385,000	(186,000)
Deferred revenue	(332,000)	(154,000)
Net cash flows provided by (used in) operating activities	(566,000)	498,000
INVESTING ACTIVITIES:
Payment for non-current deposits	(109,000)	(15,000)
Capital expenditures	(443,000)	(397,000)
Net cash flows (used in) investing activities	(552,000)	(412,000)
FINANCING ACTIVITIES:
Borrowings on revolving credit facility, net	1,543,000	557,000
(Repayments) on term loan facility	(1,906,000)	(900,000)
Payment of deferred financing costs	(71,000)
Purchase of treasury stock	(20,000)	(7,000)
Proceeds from the exercise of stock options	2,000	68,000
Net cash flows (used in) financing activities	(452,000)	(282,000)
Effect of exchange rate changes on cash and cash equivalents	(161,000)
Net change in cash and cash equivalents	(1,731,000)	(196,000)
Cash and cash equivalents, beginning of period	2,478,000	829,000
Cash and cash equivalents, end of period	$ 747,000	$ 633,000

Description of Business and Basis of Presentation	6 Months Ended
Description of Business and Basis of Presentation	Jun. 30, 2018
Accounting Policies [Abstract]
Description of Business and Basis of Presentation	1. Description of Business and Basis of Presentation: Basis of Presentation References in this Quarterly Report on Form 10-Q to “we”, “our”, “Mastech Digital”, “Mastech” or “the Company” refer collectively to Mastech Digital, Inc. and its wholly-owned operating subsidiaries, which are included in these Condensed Consolidated Financial Statements (the “Financial Statements”). *Description of Business* We are a provider of Digital Transformation IT Services. Our portfolio of offerings includes 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 InfoTrellis, 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. *Accounting Principles* The accompanying Financial Statements have been prepared by management in accordance with U.S. generally accepted accounting principles (“GAAP”) for interim financial information and applicable rules and regulations of the Securities and Exchange Commission (the “SEC”). Accordingly, they do not include all of the information and disclosures required by U.S. GAAP for complete consolidated financial statements. In the opinion of management, all adjustments, consisting principally of normal recurring adjustments, considered necessary for a fair presentation have been included. The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the Financial Statements and the accompanying notes. Actual results could differ from these estimates. These Financial Statements should be read in conjunction with the Company’s audited consolidated financial statements and accompanying notes for the year ended December 31, 2017, included in our Annual Report on Form 10-K filed with the SEC on March 23, 2018. Additionally, our operating results for the three and six months ended June 30, 2018 are not necessarily indicative of the results that can be expected for the year ending December 31, 2018 or for any other period. *Principles of Consolidation* The Financial Statements include the accounts of the Company and its wholly-owned subsidiaries. All material intercompany transactions and balances have been eliminated in consolidation. *Critical Accounting Policies* Please refer to Note 1 “Summary of Significant Accounting Policies” of the Consolidated Financial Statements and “Management’s Discussion and Analysis of Financial Condition and Results of Operations–Critical Accounting Policies and Estimates” in our Annual Report on Form 10-K for the year ended December 31, 2017 for a more detailed discussion of our significant accounting policies and critical accounting estimates. There were no material changes to these critical accounting policies during the six months ended June 30, 2018. *Segment Reporting* The Company has two reportable segments, in accordance with ASC Topic 280 “Disclosures About Segments of an Enterprise and Related Information”: Data and Analytics Services and IT Staffing Services.

Revenue from Contracts with Customers

6 Months Ended

Jun. 30, 2018

Revenue from Contract with Customer [Abstract]

Revenue from Contracts with Customers

2. Revenue from Contracts with Customers

As of January 1, 2018, the Company adopted Accounting Standards Update (“ASU”) 2014-09, “Revenue from Contracts with Customers,” using the modified retrospective method. The core principle of the new standard is that a company should recognize revenue to depict the transfer of promised services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those services. The implementation of the new standard had no impact on the measurement of recognition of revenue of prior periods and we expect the impact of this new standard to be immaterial to us on an ongoing basis. Additional disclosures have been added in accordance with the ASU.

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 on a per transaction or labor hour basis, as that amount directly corresponds to the value of the Company’s performance. Revenue recognition is negatively impacted by holidays and consultant vacation and sick days.

The Company recognizes revenue on fixed price contracts as services are rendered and uses a cost-based input method to measure progress. Determining a measure of progress requires management to make judgments that affect the timing of revenue recognized. Under the cost-based input method, the extent of progress towards completion is measured based on the ratio of costs incurred to date to the total estimated costs at completion of the performance obligation. Revenues, including estimated fees or profits, are recorded proportionally as costs are incurred. The Company has determined that the cost-based input method provides a faithful depiction of the transfer of goods or services to the customer. Estimated losses are recognized immediately in the period in which current estimates indicate a loss. We record deferred revenues when cash payments are received or due in advance of our performance, including amounts which may be refundable.

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

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

Our IT staffing business combines technical expertise with business process experience to deliver a broad range of services in digital and mainstream technologies. Our digital technology stack includes data management and analytics, cloud, mobility, social and automation. Our mainstream technologies include business intelligence / data warehousing; web services; enterprise resource planning & customer resource management; and e-Business solutions. We work with businesses and institutions with significant IT-spend and recurring staffing needs. We also support smaller organizations with their “project focused” temporary IT staffing requirements.

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


	Three Months Ended June 30,				Six Months Ended June 30,
	2018		2017		2018		2017
	(Amounts in millions)				(Amounts in millions)
Data and Analytics Services Segment
Time-and-material Contracts	$	4.8	$	—	$	10.4	$	—
Fixed-price Contracts		1.3		—		2.3		—

Subtotal Data and Analytics Services	$	6.1	$	—	$	12.7	$	—

IT Staffing Services Segment
Time-and-material Contracts	$	38.8	$	35.1	$	75.5	$	68.1
Fixed-price Contracts		—		—		—		0.1

Subtotal IT Staffing Services	$	38.8	$	35.1	$	75.5	$	68.2

Total Revenues	$	44.9	$	35.1	$	88.2	$	68.2

For the three months ended June 30, 2018, the Company had one client that exceeded 10% of total revenue (CGI = 13.3%). For the six months ended June 30, 2018, the Company had one client that exceeded 10% of total revenue (CGI = 12.7%). For the three months ended June 30, 2017, the Company had two clients that exceeded 10% of total revenue (CGI = 13.4% and Accenture = 11.0%). For the six months ended June 30, 2017, the Company had one client that exceeded 10% of total revenue (CGI = 13.3%).

The Company’s top ten clients represented approximately 49% and 49% of total revenues for the three months ended June 30, 2018 and 2017, respectively. For the six months ended June 30, 2018 and 2017, the Company’s top ten clients represented approximately 48% and 48% of total revenues, respectively.

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


	Three Months Ended June 30,				Six Months Ended June 30,
	2018		2017		2018		2017
	(Amounts in millions)				(Amounts in millions)
United States	$	43.6	$	35.1	$	85.6	$	68.2
Canada		0.8		—		1.9		—
India and Other		0.5		—		0.7		—

Total	$	44.9	$	35.1	$	88.2	$	68.2

Business Combinations

6 Months Ended

Jun. 30, 2018

Business Combinations [Abstract]

Business Combinations

3. 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 (the “Credit Agreement”) 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. Prior to the Company entering into the April 20, 2018 amendment described below, the Credit Agreement provided 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.

On April 20, 2018, we entered into an amendment to the Credit Agreement. This amendment: (i) reduced the aggregate commitment amount of the revolving credit facility from $27.5 million to $22.5 million, which amount is subject to increase to an aggregate commitment amount not exceeding $32.5 million upon satisfaction of certain conditions; (ii) increased the aggregate commitment amount of the swing loan subfacility under the revolving credit facility from $3.0 million to $5.0 million; and (iii) amended the financial covenant in the Credit Agreement related to the Company’s leverage ratio (as defined in the Credit Agreement) by increasing the maximum permitted leverage ratio for each of the fiscal quarters ending on or prior to September 30, 2019. Our desired results of entering into this amendment were to increase our financial flexibility; lower our unused line fees and improve the mechanics of how we manage our cash balances.

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 $17.1 million.

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 fair value 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. For the three and six months ended June 30, 2018, the Company reversed transaction costs of $140,000 that did not materialize. This credit expense related to investment banker fees that were tied to the contingent consideration liability. For the three and six months ended June 30, 2017, the Company incurred transaction costs of $265,000.

Included in the Condensed Consolidated Statement of Operations for the three and six months ended June 30, 2018 are revenues of $6.1 million and $12.7 million, respectively, and net income of $0.7 million and $1.6 million, respectively, applicable to the InfoTrellis operations acquired on July 13, 2017.

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


	Three Months Ended June 30,				Six Months Ended June 30,
	2018		2017		2018		2017
	(Amounts in thousands)				(Amounts in thousands)
Revenue	$	44,894	$	39,789	$	88,227	$	78,502
Net income	$	2,817	$	747	$	4,197	$	1,601
Earnings per share-diluted	$	0.51	$	0.13	$	0.76	$	0.29

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

During the three and six months ended June 30, 2018, the Company revalued the contingent consideration liability after determining that relevant conditions for the payment of such liabilities were unlikely to be fully satisfied. The revaluation resulted in a $9.1 million reduction to the contingent consideration liability which is reflected in selling, general and administrative expenses.

Additionally, the revaluation of contingent consideration prompted the Company to perform a quantitative impairment test as of June 30, 2018, related to the InfoTrellis acquisition. Based on the results of this testing, the Company recorded a $7.7 million impairment associated with the carrying amount of goodwill related to the InfoTrellis acquisition. Accordingly, for the three and six months ended June 30, 2018, the Company incurred a goodwill impairment charge of $7.7 million which is reflected in selling, general and administrative expenses.

Goodwill and Other Intangible Assets, net

6 Months Ended

Jun. 30, 2018

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Other Intangible Assets, net

4. Goodwill and Other Intangible Assets, net

Goodwill related to our June 15, 2015 acquisition of Hudson Global Resources Management’s U.S. IT staffing business’ (“Hudson IT”) totaled $8.4 million. Goodwill related to our July 13, 2017 acquisition of the services division of InfoTrellis totaled $27.4 million. During the three and six month period ended June 30, 2018, the Company recorded a goodwill impairment related to the InfoTrellis acquisition of $7.7 million.

The impairment was attributable to a lower recovery in revenues from levels present at closing. Based upon the business performance subsequent to the acquisition date through June 30, 2018, we reduced our near term outlook and lowered our revenue projections from original expectations. Also, we factored into our current assessment of discounted cash flows, additional investments to the sales organization and other necessary investments which were not initially considered. This revised outlook resulted in a goodwill impairment of $7.7 million during the second quarter of 2018.

The following table provides information regarding changes in the Company’s goodwill for the periods ended June 30, 2018 and December 31, 2017.


	Six Months Ended			Twelve Months Ended
	June 30, 2018			December 31, 2017

	(Amounts in thousands)
Beginning balance	$	35,844		$	8,427
Goodwill recorded		—			27,417
Impairment		(7,738	)		—

Ending balance	$	28,106		$	35,844

The Company is amortizing the identifiable intangible assets on a straight-line basis over estimated average lives ranging from 3 to 12 years. Identifiable intangible assets were comprised of the following as of June 30, 2018 and December 31, 2017:


			June 30, 2018
(Amounts in thousands)	Amortization Period (In Years)		Gross Carrying Value		Accumulative Amortization		Net Carrying Value
IT staffing services:
Client relationships		12	$	7,999	$	2,028	$	5,971
Covenant-not-to-compete		5		319		194		125
Trade name		3		249		249		—
Data and analytics services:
Client relationships		12		16,671		1,330		15,341
Covenant-not-to-compete		5		761		146		615
Trade name		5		1,221		233		988
Technology		7		1,209		165		1,044

Total Intangible Assets			$	28,429	$	4,345	$	24,084


			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

Amortization expense for the three and six month periods ended June 30, 2018 was $689,000 and $1.4 million, respectively, and is included in selling, general and administrative expenses in the Condensed Consolidated Statements of Operations. For the three and six month periods ended June 30, 2017, amortization expense was $204,000 and $407,000, respectively.

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

Commitments and Contingencies	6 Months Ended
Commitments and Contingencies	Jun. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	5. Commitments and Contingencies Lease Commitments The Company rents certain office space and equipment under non-cancelable leases which provide for future minimum rental payments. In May 2018, the Company entered into a three-year office lease in Chennai, India to replace a previous lease commitment which expired. The aggregate lease commitment on the new facility totaled $0.8 million. Except for the Chennai lease, total lease commitments have not materially changed from the amounts disclosed in the Company’s Annual Report on Form 10-K for the year ended December 31, 2017. Contingencies In the ordinary course of our business, the Company is involved in a number of lawsuits and administrative proceedings. While uncertainties are inherent in the final outcome of these matters, the Company’s management believes, after consultation with legal counsel, that the disposition of these proceedings should not have a material adverse effect on our financial position, results of operations or cash flows.

Employee Benefit Plan	6 Months Ended
Employee Benefit Plan	Jun. 30, 2018
Retirement Benefits [Abstract]
Employee Benefit Plan	6. Employee Benefit Plan The Company provides an Employee Retirement Savings Plan (the “Retirement Plan”) under Section 401(k) of the Internal Revenue Code of 1986, as amended (the “Code”), that covers substantially all U.S. based salaried employees. Concurrent with the acquisition of Hudson IT, the Company expanded employee eligibility under the Retirement Plan to include all U.S. based W-2 hourly employees. Employees may contribute a percentage of eligible compensation to the Retirement Plan, subject to certain limits under the Code. For Hudson IT employees enrolled in the Hudson Employee Retirement Savings Plan under the Code at the acquisition date, the Company provides a matching contribution of 50% of the first 6% of the participant’s contributed pay, subject to vesting based on the combined tenure with Hudson and Mastech Digital. For all other employees, the Company did not provide for any matching contributions for the six months ended June 30, 2018 and 2017. Mastech Digital’s total contributions to the Retirement Plan for the three and six months ended June 30, 2018 related to the former Hudson IT employees totaled approximately $22,000 and $43,000, respectively. Mastech Digital’s total contributions to the Retirement Plan for the three and six months ended June 30, 2017 related to the former Hudson IT employees totaled approximately $24,000 and $54,000, respectively.

Stock-Based Compensation	6 Months Ended
Stock-Based Compensation	Jun. 30, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Compensation	7. Stock-Based Compensation In 2008, the Company adopted a Stock Incentive Plan (the “Plan”) which, as amended, provides that up to 1,400,000 shares of the Company’s Common Stock shall be allocated for issuance to directors, officers and key personnel. On May 16, 2018, the Plan was further amended to increase the number of shares of common stock that may be issued pursuant to the Plan by 400,000 shares, to a total of 1,800,000. Grants under the Plan can be made in the form of stock options, stock appreciation rights, performance shares or stock awards. During the three months ended June 30, 2018, the Company granted no shares under the Plan. During the six months ended June 30, 2018, the Company granted 12,690 restricted share units and 90,000 stock options at a strike price of $14.92. During the three and six months ended June 30, 2017, the Company granted no shares under the Plan. As of June 30, 2018 and December 31, 2017, there were 429,000 shares and 132,000, respectively available for future grant under the Plan. Stock-based compensation expense for the three months ended June 30, 2018 and 2017 was $120,000 and $108,000, respectively, and for the six months ended June 30, 2018 and 2017 was $225,000 and $215,000, respectively. Stock-based compensation expense is included in selling, general and administrative expenses in the Condensed Consolidated Statements of Operations. During the three and six months ended June 30, 2018, the Company issued 5,125 shares and 6,238 shares, respectively, related to the vesting of restricted stock and the exercise of stock options. During the three and six months ended June 30, 2017, the Company issued 94,138 shares related to the vesting of restricted stock and the exercise of stock options.

Credit Facility	6 Months Ended
Credit Facility	Jun. 30, 2018
Text Block [Abstract]
Credit Facility	8. Credit Facility On July 13, 2017, the Company entered into a Credit Agreement (the “Credit Agreement”) with PNC Bank, as administrative agent, swing loan lender and issuing lender, PNC Capital Markets LLC, as sole lead arranger and sole book-runner, and certain financial institution parties thereto as lenders (the “Lenders”). Prior to the Company entering into the April 20, 2018 amendment described below, the Credit Agreement provided 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 July 2022 and includes a letter of credit sublimit in the aggregate amount not to exceed $5.0 million and, prior to giving effect to the April 20, 2018 amendment described below, included a swing loan sublimit in the aggregate amount not to exceed $3.0 million. 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. On April 20, 2018, we entered into an amendment to our Credit Agreement dated as of July 13, 2017. This amendment: (i) reduced the aggregate commitment amount of the Revolver from $27.5 million to $22.5 million, which amount is subject to increase to an aggregate commitment amount not exceeding $32.5 million upon satisfaction of certain conditions; (ii) increased the aggregate commitment amount of the swing loan subfacility under the Revolver from $3.0 million to $5.0 million; and (iii) amended the financial covenant in the Credit Agreement related to the Company’s leverage ratio (as defined in the Credit Agreement) by increasing the maximum permitted leverage ratio for each of the fiscal quarters ending on or prior to September 30, 2019. Our desired results of entering into this amendment were to increase our financial flexibility; lower our unused line fees and improve the mechanics of how we manage our cash balances. Additional details of the amendment are contained in our current report on Form 8-K filed with the Securities and Exchange Commission on April 25, 2018. 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, the Term Loan and the Delayed Draw Term Loan, at the Company’s election, bear interest at either (a) the higher of PNC’s prime rate or the federal funds rate plus 0.50%, plus an applicable margin determined based upon the Company’s senior leverage ratio or (b) 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 Loan and Delayed Term Loan borrowings. 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 Loan and Delayed Term Loan borrowings. A 20 to 30 basis point per annum commitment fee on the unused portion of the Revolver 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 June 30, 2018, the Company was in compliance with all provisions under the facility. In connection with securing the commitments under the Credit Agreement and the April 20, 2018 amendment to the Credit Agreement, the Company paid commitment fees and incurred deferred financing costs totaling $506,000, which were capitalized and are being amortized as interest expense over the life of the facility. Debt financing costs of $418,000 and $395,000 (net of amortization) as of June 30, 2018 and December 31, 2017, respectively, are presented as reductions in long-term debt in the Company’s Condensed Consolidated Balance Sheets. As of June 30, 2018 and December 31, 2017, the Company’s outstanding borrowings under the Revolver totaled $10.6 million and $9.0 million, respectively; and unused borrowing capacity available was approximately $12 million and $13 million, respectively. The Company’s outstanding borrowings under the term loan were $27.6 million and $29.5 million at June 30, 2018 and December 31, 2017, 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 $10.6 million net outstanding debt balance at June 30, 2018, as long-term.

Income Taxes

6 Months Ended

Jun. 30, 2018

Income Tax Disclosure [Abstract]

Income Taxes

9. Income Taxes

The components of income before income taxes, as shown in the accompanying Financial Statements, consisted of the following for the three and six months ended June 30, 2018 and, 2017:


	Three Months Ended June 30,				Six Months Ended June 30,
	2018		2017		2018		2017
	(Amounts in thousands)				(Amounts in thousands)
Income before income taxes:
Domestic	$	1,820	$	727	$	3,117	$	924
Foreign		2,030		149		2,659		274

Income before income taxes	$	3,850	$	876	$	5,776	$	1,198

The Company has foreign subsidiaries in Canada and India which generate revenues from foreign clients. Additionally, these foreign subsidiaries provide services to the Company’s 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 Financial Statements, consisted of the following for the three and six months ended June 30, 2018 and 2017:


	Three Months Ended June 30,				Six Months Ended June 30,
	2018		2017		2018		2017
	(Amounts in thousands)				(Amounts in thousands)
Current provision:
Federal	$	239	$	95	$	563	$	162
State		89		15		179		23
Foreign		408		51		579		93

Total current provision		736		161		1,321		278

Deferred provision:
Federal		109		17		76		20
State		29		2		20		3
Foreign		159		—		162		—

Total deferred provision		297		19		258		23

Total provision for income taxes	$	1,033	$	180	$	1,579	$	301

The Tax Cut and Jobs Act of 2017 (the “Tax Act”) enacted on December 22, 2017 introduced significant changes to U.S. income tax law. Effective 2018, the Tax Act reduced the U.S. statutory tax rate from 34% to 21% and created new taxes on certain foreign-sourced earnings and certain intercompany payments. We have not fully completed our accounting for the income tax effects of the Tax Act. As discussed in the SEC Staff Accounting Bulletin No. 118, the accounting for the Tax Act should be completed within one year from the Tax Act enactment. During the six months ended June 30, 2018, we have made no adjustments to the provisional amounts recorded at December 31, 2017. Any adjustments to the provisional amounts recorded at December 31, 2017 will be reflected upon the completion of our accounting for the Tax Act.

The reconciliation of income taxes computed using the statutory U.S. income tax rate and the provision for income taxes for the three and six months ended June 30, 2018 and 2017 were as follows (amounts in thousands):


	Three Months Ended June 30, 2018					Three Months Ended June 30, 2017
Income taxes computed at the federal statutory rate	$	809		21.0	%	$	298		34.0	%
State income taxes, net of federal tax benefit		118		3.1			33		3.8
Excess tax benefit from stock options/restricted shares		(10	)	(0.3	)		(155	)	(17.7	)
Difference in income tax rate on foreign earnings/other		116		3.0			4		0.4

	$	1,033		26.8	%	$	180		20.5	%


	Six Months Ended June 30, 2018					Six Months Ended June 30, 2017
Income taxes computed at the federal statutory rate	$	1,213		21.0	%	$	407		34.0	%
State income taxes, net of federal tax benefit		199		3.4			42		3.5
Excess tax benefit from stock options/restricted shares		(12	)	(0.2	)		(155	)	(12.9	)
Difference in income tax rate on foreign earnings/other		179		3.1			7		0.5

	$	1,579		27.3	%	$	301		25.1	%

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


(Amounts in thousands)	Six Months Ended June 30, 2018
Balance as of December 31, 2017	$	95
Additions related to current period		—
Additions related to prior periods		—
Reductions related to prior periods		—

Balance as of June 30, 2018	$	95

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

Derivative Instruments and Hedging Activities

6 Months Ended

Jun. 30, 2018

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 Condensed Consolidated Statements of Operations as interest expense in the same period in which the underlying hedge transaction affects earnings. Changes in the fair value of interest-rate swap contracts deemed ineffective are recognized in the 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 June 30, 2018 and December 31, 2017 was an asset of $179,000 and $9,000, respectively, and is reflected in the Condensed Consolidated Balance Sheets as other current assets.

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


Derivatives in ASC Topic 815 Cash Flow Hedging Relationships	Amount of Gain / (Loss) recognized in OCI on Derivatives		Location of Gain / (Loss) reclassified from Accumulated OCI to Income (Expense)		Amount of Gain / (Loss) reclassified from Accumulated OCI to Income (Expense)			Location of Gain / (Loss) reclassified in Income (Expense) on Derivatives		Amount of Gain / (Loss) recognized in Income (Expense) on Derivatives
	(Effective Portion)		(Effective Portion)		(Effective Portion)			(Ineffective Portion/Amounts excluded from effectiveness testing)
For the Three Months Ended June 30, 2018:
Interest-Rate Swap Contract	$	48		Interest Expense	$	(2	)		Interest Expense	$	—
For the Six Months Ended June 30, 2018:
Interest-Rate Swap Contract	$	170		Interest Expense	$	(16	)		Interest Expense	$	—
For the Three Months Ended June 30, 2017:
Interest-Rate Swap Contract	$	1		Interest Expense	$	(4	)		Interest Expense	$	—
For the Six Months Ended June 30, 2017:
Interest-Rate Swap Contract	$	12		Interest Expense	$	(10	)		Interest Expense	$	—

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

June 30, 2018

December 31, 2017

Derivative Instruments

Balance Sheet Location

Fair Value

Balance Sheet Location

Fair Value

Interest-Rate Swap Contracts

Other Current

Assets

179

Other Current

Assets

The estimated amount of pretax losses as of June 30, 2018 that is expected to be reclassified from other comprehensive income (loss) into earnings within the next 12 months is approximately ($10,000).

Fair Value Measurements

6 Months Ended

Jun. 30, 2018

Fair Value Disclosures [Abstract]

Fair Value Measurements

11. Fair Value Measurements

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

•

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

•

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

•

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

At June 30, 2018 and December 31, 2017, the Company carried the following financial assets (liabilities) at fair value measured on a recurring basis (in thousands):


	Fair Value as of June 30, 2018
(Amounts in thousands)	Level 1		Level 2		Level 3			Total
Interest-Rate Swap Contracts	$	—	$	179	$	—		$	179
Contingent Consideration Liability	$	—	$	—	$	(8,019	)	$	(8,019	)


	Fair Value as of December 31, 2017
(Amounts in thousands)	Level 1		Level 2		Level 3			Total
Interest-Rate Swap Contracts	$	—	$	9	$	—		$	9
Contingent Consideration Liability	$	—	$	—	$	(17,125	)	$	(17,125	)

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. During the three months ended June 30, 2018, the Company revalued the contingent consideration liability related to the InfoTrellis acquisition after determining that relevant conditions for payment of such liabilities were unlikely to be fully satisfied. The revaluation resulted in a $9.1 million reduction to the contingent consideration liability related to the InfoTrellis acquisition.

The following table provides information regarding changes in the Company’s contingent consideration liability for the periods ended June 30, 2018 and December 31, 2017.


	Six Months Ended			Twelve Months Ended
	June 30, 2018			December 31, 2017

	(Amounts in thousands)
Beginning balance	$	17,125		$	—
Contingent consideration liability incurred		—			17,125
Payments made		—			—
Revaluations		(9,106	)		—

Ending balance	$	8,019		$	17,125

At June 30, 2018 and December 31, 2017, the Company carried the following financial assets (liabilities) at fair value measured on a non-recurring basis (in thousands):


	Fair Value as of June 30, 2018
(Amounts in thousands)	Level 1		Level 2		Level 3		Total
Goodwill	$	—	$	—	$	28,106	$	28,106


	Fair Value as of December 31, 2017
(Amounts in thousands)	Level 1		Level 2		Level 3		Total
Goodwill	$	—	$	—	$	35,844	$	35,844

During the three and six month period ended June 30, 2018, the Company recorded a goodwill impairment related to the InfoTrellis acquisition of $7.7 million.

- Definition

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

+ References + Details

Shareholders' Equity	6 Months Ended
Shareholders' Equity	Jun. 30, 2018
Federal Home Loan Banks [Abstract]
Shareholders' Equity	12. Shareholders’ Equity The Company purchases shares to satisfy employee tax obligations related to its Stock Incentive Plan. During the three and six months ended June 30, 2018, the Company purchased 1,287 shares at a share price of $16.02 to satisfy employee tax obligations related to the vesting of restricted stock. During the three and six months ended June 30, 2017, the Company purchased 1,159 shares at a share price of $6.42 to satisfy employee tax obligations related to the vesting of restricted stock.

Earning Per Share	6 Months Ended
Earning Per Share	Jun. 30, 2018
Earnings Per Share [Abstract]
Earning Per Share	13. Earning Per Share The computation of basic earnings per share is based on the Company’s net income divided by the weighted average number of common shares outstanding. Diluted earnings per share reflect the potential dilution that could occur if outstanding stock options were exercised. The dilutive effect of stock options was calculated using the treasury stock method. For the three and six months ended June 30, 2018, there were 90,000 anti-dilutive stock options excluded from the computation of diluted earnings per share. For the three and six months ended June 30, 2017, there were 250,000 anti-dilutive stock options excluded from the computation of diluted earnings per share.

Business Segments and Geographic Information

6 Months Ended

Jun. 30, 2018

Segment Reporting [Abstract]

Business Segments and Geographic Information

14. 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 out of the Company’s delivery center in Chennai. Assignments are secured on both a time and material and fixed price basis.

The IT staffing services segment offers staffing services in digital and mainstream technologies; digital transformation services focused on providing CRM on the cloud through Salesforce.com; driving IT efficiencies through SAP HANA; and using digital methods to enhance organizational learning. These services are marketed using a common sales force and delivered via our global recruitment center. While the vast majority of our assignments are based on time and materials, we do have the capabilities to deliver our digital transformation services on a fixed price basis.


	Three Months Ended June 30,						Six Months Ended June 30,
	2018			2017			2018			2017
	(Amounts in thousands)						(Amounts in thousands)
Revenues:
Data and analytics services	$	6,083		$	—		$	12,655		$	—
IT staffing services		38,811			35,086			75,572			68,186

Total revenues	$	44,894		$	35,086		$	88,227		$	68,186

Gross Margin %:
Data and analytics services		42.2	%		—			43.3	%		—
IT staffing services		21.4	%		20.2	%		20.7	%		19.5	%

Total gross margin %		24.3	%		20.2	%		24.0	%		19.5	%

Segment operating income:
Data and analytics services	$	1,411		$	—		$	3,186		$	—
IT staffing services		2,227			1,451			3,583			2,057

Subtotal		3,638			1,451			6,769			2,057
Acquisition transaction expenses		140			(265	)		140			(265	)
Revaluation of contingent consideration liability		9,106			—			9,106			—
Goodwill impairment		(7,738	)		—			(7,738	)		—
Amortization of acquired intangible assets		(689	)		(204	)		(1,382	)		(407	)
Interest expenses and other, net		(607	)		(106	)		(1,119	)		(187	)

Income before income taxes	$	3,850		$	876		$	5,776		$	1,198

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


	At June 30,
	2018		2017
	(Amounts in thousands)
Total assets:
Data and analytics services	$	45,201	$	—
IT staffing services		47,026		41,309

Total assets	$	92,227	$	41,309

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


	Three Months Ended June 30,				Six Months Ended June 30,
	2018		2017		2018		2017
	(Amounts in thousands)				(Amounts in thousands)
United States	$	43,536	$	35,086	$	85,553	$	68,186
Canada		838		—		1,923		—
India and Other		520		—		751		—

Total revenues	$	44,894	$	35,086	$	88,227	$	68,186

Recently Issued Accounting Standards	6 Months Ended
Recently Issued Accounting Standards	Jun. 30, 2018
Accounting Changes and Error Corrections [Abstract]
Recently Issued Accounting Standards	15. Recently Issued Accounting Standards Recently Adopted Accounting Pronouncements 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. The Company adopted the new guidance on January 1, 2018, using the modified retrospective method, with no impact on its 2017 and 2018 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. Additional disclosures have been included in Note 2 in accordance with the requirements of the 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 is effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. We adopted this ASU on January 1, 2018 with no material impact on our consolidated financial statements. 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. The Company adopted this ASU on January 1, 2018 with no material impact on its consolidated 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 adopted this ASU on January 1, 2018 with no material impact on its consolidated financial statements. In March 2018, the FASB issued ASU 2018-05, “Income Taxes (Topic 740); Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118”. This ASU provides accounting and disclosure guidance relating to the Tax Cuts and Jobs Act pursuant to the issuance of SEC Staff Accounting Bulletin No. 118. The guidance allows a company to report provisional amounts when reasonable estimates are determinable for certain income tax effects relating to the Act. These provisional amounts may give rise to new current or deferred taxes based on certain provisions within the Act, as well as adjustments to existing current or deferred taxes that existed prior to the Act’s enactment date. In the fourth quarter of 2017, the Company incurred an estimated one-time, non-cash charge of $372,000 related to the enactment of the Act. The charge 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. The provisional estimates recorded at December 31, 2017 were not adjusted during the six months ended June 30, 2018. Any adjustments will be reflected upon completion of our accounting for the Tax Act within one year from the Tax Act enactment. Recent Accounting Pronouncements not yet adopted 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). ASU 2016-02 is effective for annual and interim periods beginning after December 15, 2018 and early adoption is permitted. 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 June 30, 2018 approximated $3.3 million. 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 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. In February 2018, the FASB issued ASU 2018-02, “Income Statement – Reporting Comprehensive Income (Topic 220); Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income”. The amendments in this ASU allow a reclassification from accumulated other comprehensive income to retained earnings for stranded tax effects resulting from the Tax Act. Consequently, the amendments eliminate the stranded tax effects resulting from the Act and will improve the usefulness of information reported to financial statement users. The amendments in this ASU are effective for fiscal years beginning after December 15, 2018, and interim periods within those fiscal years. Early adoption 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. In June 2018, the FASB issued ASU 2018-07, “Compensation – Stock Compensation (Topic 718); Improvements to Nonemployee Share-Based Payment Accounting”. The amendments in this ASU improve the accounting of nonemployee share-based payments issued to acquire goods and services used in an entity’s operations. Nonemployee share-based payment awards within the scope of Topic 718 are measured at the grant-date fair value of the equity instruments that an entity is obligated to issue when the good has been delivered or the service has been rendered. The amendments in this ASU are effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Early adoption 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.

Subsequent Event	6 Months Ended
Subsequent Event	Jun. 30, 2018
Subsequent Events [Abstract]
Subsequent Event	16. Subsequent Event On July 24, 2018, the Company’s Board of Directors declared a two-for-one stock split of the Company’s common stock. The record date for the stock split is August 13, 2018. Shareholders of record as of the close of business on the record date will receive one new share of common stock of the Company for every share that they own on such date. The Company expects that this distribution of the new shares will be made on August 24, 2018. The Board determined that this action was in the best interest of the Company after a review of the Company’s current financial position, business outlook and share trading patterns.

Description of Business and Basis of Presentation (Policies)	6 Months Ended
	Jun. 30, 2018
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation References in this Quarterly Report on Form 10-Q to “we”, “our”, “Mastech Digital”, “Mastech” or “the Company” refer collectively to Mastech Digital, Inc. and its wholly-owned operating subsidiaries, which are included in these Condensed Consolidated Financial Statements (the “Financial Statements”).
Description of Business	Description of Business We are a provider of Digital Transformation IT Services. Our portfolio of offerings includes 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 InfoTrellis, 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.
Accounting Principles	Accounting Principles The accompanying Financial Statements have been prepared by management in accordance with U.S. generally accepted accounting principles (“GAAP”) for interim financial information and applicable rules and regulations of the Securities and Exchange Commission (the “SEC”). Accordingly, they do not include all of the information and disclosures required by U.S. GAAP for complete consolidated financial statements. In the opinion of management, all adjustments, consisting principally of normal recurring adjustments, considered necessary for a fair presentation have been included. The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the Financial Statements and the accompanying notes. Actual results could differ from these estimates. These Financial Statements should be read in conjunction with the Company’s audited consolidated financial statements and accompanying notes for the year ended December 31, 2017, included in our Annual Report on Form 10-K filed with the SEC on March 23, 2018. Additionally, our operating results for the three and six months ended June 30, 2018 are not necessarily indicative of the results that can be expected for the year ending December 31, 2018 or for any other period.
Principles of Consolidation	Principles of Consolidation The Financial Statements include the accounts of the Company and its wholly-owned subsidiaries. All material intercompany transactions and balances have been eliminated in consolidation.
Critical Accounting Policies	Critical Accounting Policies Please refer to Note 1 “Summary of Significant Accounting Policies” of the Consolidated Financial Statements and “Management’s Discussion and Analysis of Financial Condition and Results of Operations–Critical Accounting Policies and Estimates” in our Annual Report on Form 10-K for the year ended December 31, 2017 for a more detailed discussion of our significant accounting policies and critical accounting estimates. There were no material changes to these critical accounting policies during the six months ended June 30, 2018.
Segment Reporting	Segment Reporting The Company has two reportable segments, in accordance with ASC Topic 280 “Disclosures About Segments of an Enterprise and Related Information”: Data and Analytics Services and IT Staffing Services.

Revenue from Contracts with Customers (Tables)

6 Months Ended

Jun. 30, 2018

Summary of Revenue from External Customers

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


	Three Months Ended June 30,				Six Months Ended June 30,
	2018		2017		2018		2017
	(Amounts in thousands)				(Amounts in thousands)
United States	$	43,536	$	35,086	$	85,553	$	68,186
Canada		838		—		1,923		—
India and Other		520		—		751		—

Total revenues	$	44,894	$	35,086	$	88,227	$	68,186

Accounting Standards Update 2014-09 [Member]

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

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


	Three Months Ended June 30,				Six Months Ended June 30,
	2018		2017		2018		2017
	(Amounts in millions)				(Amounts in millions)
Data and Analytics Services Segment
Time-and-material Contracts	$	4.8	$	—	$	10.4	$	—
Fixed-price Contracts		1.3		—		2.3		—

Subtotal Data and Analytics Services	$	6.1	$	—	$	12.7	$	—

IT Staffing Services Segment
Time-and-material Contracts	$	38.8	$	35.1	$	75.5	$	68.1
Fixed-price Contracts		—		—		—		0.1

Subtotal IT Staffing Services	$	38.8	$	35.1	$	75.5	$	68.2

Total Revenues	$	44.9	$	35.1	$	88.2	$	68.2

Summary of Revenue from External Customers

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


	Three Months Ended June 30,				Six Months Ended June 30,
	2018		2017		2018		2017
	(Amounts in millions)				(Amounts in millions)
United States	$	43.6	$	35.1	$	85.6	$	68.2
Canada		0.8		—		1.9		—
India and Other		0.5		—		0.7		—

Total	$	44.9	$	35.1	$	88.2	$	68.2

Business Combinations (Tables)

6 Months Ended

Jun. 30, 2018

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 $17.1 million.

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 Fair Value of Net Assets Acquired

The fair value 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 been included for all periods presented:


	Three Months Ended June 30,				Six Months Ended June 30,
	2018		2017		2018		2017
	(Amounts in thousands)				(Amounts in thousands)
Revenue	$	44,894	$	39,789	$	88,227	$	78,502
Net income	$	2,817	$	747	$	4,197	$	1,601
Earnings per share-diluted	$	0.51	$	0.13	$	0.76	$	0.29

Goodwill and Other Intangible Assets, net (Tables)

6 Months Ended

Jun. 30, 2018

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Changes in Goodwill

The following table provides information regarding changes in the Company’s goodwill for the periods ended June 30, 2018 and December 31, 2017.


	Six Months Ended			Twelve Months Ended
	June 30, 2018			December 31, 2017

	(Amounts in thousands)
Beginning balance	$	35,844		$	8,427
Goodwill recorded		—			27,417
Impairment		(7,738	)		—

Ending balance	$	28,106		$	35,844

Components of Identifiable Intangible assets

Identifiable intangible assets were comprised of the following as of June 30, 2018 and December 31, 2017:



			June 30, 2018
(Amounts in thousands)	Amortization Period (In Years)		Gross Carrying Value		Accumulative Amortization		Net Carrying Value
IT staffing services:
Client relationships		12	$	7,999	$	2,028	$	5,971
Covenant-not-to-compete		5		319		194		125
Trade name		3		249		249		—
Data and analytics services:
Client relationships		12		16,671		1,330		15,341
Covenant-not-to-compete		5		761		146		615
Trade name		5		1,221		233		988
Technology		7		1,209		165		1,044

Total Intangible Assets			$	28,429	$	4,345	$	24,084


			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

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

Income Taxes (Tables)

6 Months Ended

Jun. 30, 2018

Income Tax Disclosure [Abstract]

Components of Income Before Income Taxes

The components of income before income taxes, as shown in the accompanying Financial Statements, consisted of the following for the three and six months ended June 30, 2018 and, 2017:


	Three Months Ended June 30,				Six Months Ended June 30,
	2018		2017		2018		2017
	(Amounts in thousands)				(Amounts in thousands)
Income before income taxes:
Domestic	$	1,820	$	727	$	3,117	$	924
Foreign		2,030		149		2,659		274

Income before income taxes	$	3,850	$	876	$	5,776	$	1,198

Provision for Income Taxes

The provision for income taxes, as shown in the accompanying Financial Statements, consisted of the following for the three and six months ended June 30, 2018 and 2017:


	Three Months Ended June 30,				Six Months Ended June 30,
	2018		2017		2018		2017
	(Amounts in thousands)				(Amounts in thousands)
Current provision:
Federal	$	239	$	95	$	563	$	162
State		89		15		179		23
Foreign		408		51		579		93

Total current provision		736		161		1,321		278

Deferred provision:
Federal		109		17		76		20
State		29		2		20		3
Foreign		159		—		162		—

Total deferred provision		297		19		258		23

Total provision for income taxes	$	1,033	$	180	$	1,579	$	301

Reconciliation of Income Taxes


	Three Months Ended June 30, 2018					Three Months Ended June 30, 2017
Income taxes computed at the federal statutory rate	$	809		21.0	%	$	298		34.0	%
State income taxes, net of federal tax benefit		118		3.1			33		3.8
Excess tax benefit from stock options/restricted shares		(10	)	(0.3	)		(155	)	(17.7	)
Difference in income tax rate on foreign earnings/other		116		3.0			4		0.4

	$	1,033		26.8	%	$	180		20.5	%


	Six Months Ended June 30, 2018					Six Months Ended June 30, 2017
Income taxes computed at the federal statutory rate	$	1,213		21.0	%	$	407		34.0	%
State income taxes, net of federal tax benefit		199		3.4			42		3.5
Excess tax benefit from stock options/restricted shares		(12	)	(0.2	)		(155	)	(12.9	)
Difference in income tax rate on foreign earnings/other		179		3.1			7		0.5

	$	1,579		27.3	%	$	301		25.1	%

Unrecognized Tax Benefits Related to Uncertain Tax Positions

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


(Amounts in thousands)	Six Months Ended June 30, 2018
Balance as of December 31, 2017	$	95
Additions related to current period		—
Additions related to prior periods		—
Reductions related to prior periods		—

Balance as of June 30, 2018	$	95

Derivative Instruments and Hedging Activities (Tables)

6 Months Ended

Jun. 30, 2018

Derivative Instruments and Hedging Activities Disclosure [Abstract]

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

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


Derivatives in ASC Topic 815 Cash Flow Hedging Relationships	Amount of Gain / (Loss) recognized in OCI on Derivatives		Location of Gain / (Loss) reclassified from Accumulated OCI to Income (Expense)		Amount of Gain / (Loss) reclassified from Accumulated OCI to Income (Expense)			Location of Gain / (Loss) reclassified in Income (Expense) on Derivatives		Amount of Gain / (Loss) recognized in Income (Expense) on Derivatives
	(Effective Portion)		(Effective Portion)		(Effective Portion)			(Ineffective Portion/Amounts excluded from effectiveness testing)
For the Three Months Ended June 30, 2018:
Interest-Rate Swap Contract	$	48		Interest Expense	$	(2	)		Interest Expense	$	—
For the Six Months Ended June 30, 2018:
Interest-Rate Swap Contract	$	170		Interest Expense	$	(16	)		Interest Expense	$	—
For the Three Months Ended June 30, 2017:
Interest-Rate Swap Contract	$	1		Interest Expense	$	(4	)		Interest Expense	$	—
For the Six Months Ended June 30, 2017:
Interest-Rate Swap Contract	$	12		Interest Expense	$	(10	)		Interest Expense	$	—

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

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

June 30, 2018

December 31, 2017

Derivative Instruments

Balance Sheet Location

Fair Value

Balance Sheet Location

Fair Value

Interest-Rate Swap Contracts

Other Current

Assets

179

Other Current

Assets

Fair Value Measurements (Tables)

6 Months Ended

Jun. 30, 2018

Fair Value Disclosures [Abstract]

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

At June 30, 2018 and December 31, 2017, the Company carried the following financial assets (liabilities) at fair value measured on a recurring basis (in thousands):


	Fair Value as of June 30, 2018
(Amounts in thousands)	Level 1		Level 2		Level 3			Total
Interest-Rate Swap Contracts	$	—	$	179	$	—		$	179
Contingent Consideration Liability	$	—	$	—	$	(8,019	)	$	(8,019	)


	Fair Value as of December 31, 2017
(Amounts in thousands)	Level 1		Level 2		Level 3			Total
Interest-Rate Swap Contracts	$	—	$	9	$	—		$	9
Contingent Consideration Liability	$	—	$	—	$	(17,125	)	$	(17,125	)

Schedule of Changes in Contingent Consideration Liability

The following table provides information regarding changes in the Company’s contingent consideration liability for the periods ended June 30, 2018 and December 31, 2017.


	Six Months Ended			Twelve Months Ended
	June 30, 2018			December 31, 2017

	(Amounts in thousands)
Beginning balance	$	17,125		$	—
Contingent consideration liability incurred		—			17,125
Payments made		—			—
Revaluations		(9,106	)		—

Ending balance	$	8,019		$	17,125

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

At June 30, 2018 and December 31, 2017, the Company carried the following financial assets (liabilities) at fair value measured on a non-recurring basis (in thousands):


	Fair Value as of June 30, 2018
(Amounts in thousands)	Level 1		Level 2		Level 3		Total
Goodwill	$	—	$	—	$	28,106	$	28,106


	Fair Value as of December 31, 2017
(Amounts in thousands)	Level 1		Level 2		Level 3		Total
Goodwill	$	—	$	—	$	35,844	$	35,844

Business Segments and Geographic Information (Tables)

6 Months Ended

Jun. 30, 2018

Segment Reporting [Abstract]

Summary of Operating Segments


	Three Months Ended June 30,						Six Months Ended June 30,
	2018			2017			2018			2017
	(Amounts in thousands)						(Amounts in thousands)
Revenues:
Data and analytics services	$	6,083		$	—		$	12,655		$	—
IT staffing services		38,811			35,086			75,572			68,186

Total revenues	$	44,894		$	35,086		$	88,227		$	68,186

Gross Margin %:
Data and analytics services		42.2	%		—			43.3	%		—
IT staffing services		21.4	%		20.2	%		20.7	%		19.5	%

Total gross margin %		24.3	%		20.2	%		24.0	%		19.5	%

Segment operating income:
Data and analytics services	$	1,411		$	—		$	3,186		$	—
IT staffing services		2,227			1,451			3,583			2,057

Subtotal		3,638			1,451			6,769			2,057
Acquisition transaction expenses		140			(265	)		140			(265	)
Revaluation of contingent consideration liability		9,106			—			9,106			—
Goodwill impairment		(7,738	)		—			(7,738	)		—
Amortization of acquired intangible assets		(689	)		(204	)		(1,382	)		(407	)
Interest expenses and other, net		(607	)		(106	)		(1,119	)		(187	)

Income before income taxes	$	3,850		$	876		$	5,776		$	1,198

Summary of Assets by Segments

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


	At June 30,
	2018		2017
	(Amounts in thousands)
Total assets:
Data and analytics services	$	45,201	$	—
IT staffing services		47,026		41,309

Total assets	$	92,227	$	41,309

Description of Business and Basis of Presentation - Additional Information (Detail)	6 Months Ended
	Jun. 30, 2018 Segments Segment
Significant Accounting Policies [Line Items]
Number of reportable segment \| Segments	2
Info Trellis Inc [Member]
Significant Accounting Policies [Line Items]
Number of reportable segment \| Segment	2

Revenue from Contract with Customer - Additional Information (Detail) - Accounting Standards Update 2014-09 [Member] - Customer	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Disaggregation of Revenue [Line Items]
Percentage of billing expense revenues			2.00%
Sales Revenue Net [Member] \| Revenue from Rights Concentration Risk [Member]
Disaggregation of Revenue [Line Items]
Number of customers	1	2	1	1
Sales Revenue Net [Member] \| Revenue from Rights Concentration Risk [Member] \| CGI [Member]
Disaggregation of Revenue [Line Items]
Percentage of number of customers revenue	13.30%	13.40%	12.70%	13.30%
Sales Revenue Net [Member] \| Revenue from Rights Concentration Risk [Member] \| Accenture PLC [Member]
Disaggregation of Revenue [Line Items]
Percentage of number of customers revenue		11.00%
Top Ten Customers [Member]
Disaggregation of Revenue [Line Items]
Revenue percentage of total revenue	49.00%	49.00%	48.00%	48.00%
Data and Analytics Services [Member]
Disaggregation of Revenue [Line Items]
Percentage of revenue from customers			100.00%

Revenue from Contracts with Customers - Summary of Disaggregation of Our Revenues by Contract Type and Operating Segment (Detail) - Accounting Standards Update 2014-09 [Member] - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Disaggregation of Revenue [Line Items]
Revenues by contract type and operating segment	$ 44.9	$ 35.1	$ 88.2	$ 68.2
Data and Analytics Services [Member]
Disaggregation of Revenue [Line Items]
Revenues by contract type and operating segment	6.1		12.7
Data and Analytics Services [Member] \| Time-and-Material Contract [Member]
Disaggregation of Revenue [Line Items]
Revenues by contract type and operating segment	4.8		10.4
Data and Analytics Services [Member] \| Fixed-Price Contract [Member]
Disaggregation of Revenue [Line Items]
Revenues by contract type and operating segment	1.3		2.3
IT Staffing Services [Member]
Disaggregation of Revenue [Line Items]
Revenues by contract type and operating segment	38.8	35.1	75.5	68.2
IT Staffing Services [Member] \| Time-and-Material Contract [Member]
Disaggregation of Revenue [Line Items]
Revenues by contract type and operating segment	$ 38.8	$ 35.1	$ 75.5	68.1
IT Staffing Services [Member] \| Fixed-Price Contract [Member]
Disaggregation of Revenue [Line Items]
Revenues by contract type and operating segment				$ 0.1

Revenue from Contracts with Customers - Summary of Revenue from External Customers (Detail) - Accounting Standards Update 2014-09 [Member] - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Revenue from External Customer [Line Items]
Total	$ 44.9	$ 35.1	$ 88.2	$ 68.2
United States [Member]
Revenue from External Customer [Line Items]
Total	43.6	$ 35.1	85.6	$ 68.2
Canada [Member]
Revenue from External Customer [Line Items]
Total	0.8		1.9
India and Other [Member]
Revenue from External Customer [Line Items]
Total	$ 0.5		$ 0.7

Business Combinations - Additional Information (Detail)			3 Months Ended		6 Months Ended		12 Months Ended
Business Combinations - Additional Information (Detail)	Jul. 13, 2017 USD ($)	Jul. 07, 2017 USD ($) Agreement $ / shares shares	Jun. 30, 2018 USD ($)	Jun. 30, 2017 USD ($)	Jun. 30, 2018 USD ($)	Jun. 30, 2017 USD ($)	Dec. 31, 2017 USD ($)	Apr. 20, 2018 USD ($)	Apr. 19, 2018 USD ($)	Apr. 19, 2017 USD ($)
Business Acquisition [Line Items]
Revolving credit availability			$ 12,000,000		$ 12,000,000		$ 13,000,000
Revenues			44,894,000	$ 35,086,000	88,227,000	$ 68,186,000
Net income			2,817,000	696,000	4,197,000	897,000
Goodwill impairment			7,738,000		7,738,000
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
Revolving Line of Credit [Member]
Business Acquisition [Line Items]
Credit agreement provides for total aggregate commitment			32,500,000		32,500,000			$ 32,500,000
Revolving credit availability			22,500,000		22,500,000			22,500,000	$ 27,500,000	$ 27,500,000
Revolving Line of Credit [Member] \| Swing Loans [Member]
Business Acquisition [Line Items]
Credit agreement provides for total aggregate commitment			5,000,000		$ 5,000,000			$ 5,000,000	$ 3,000,000	$ 3,000,000
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
Transaction costs related to acquisition				$ 265,000		$ 265,000	$ 2,000,000
Reversal of transaction costs related to acquisition			140,000		$ 140,000
Revenues			6,100,000		12,700,000
Net income			700,000		1,600,000
Increase decrease in contingent consideration liability			(9,100,000)		(9,100,000)
Increase decrease in selling general and administrative expenses			(9,100,000)		(9,100,000)
Goodwill impairment			7,738,000		7,738,000
Info Trellis Inc [Member] \| Selling, General and Administrative Expenses [Member]
Business Acquisition [Line Items]
Goodwill impairment			$ 7,738,000		$ 7,738,000
Info Trellis Inc [Member] \| Asset Purchase Agreements [Member]
Business Acquisition [Line Items]
Number of purchase agreement \| Agreement		2
Info Trellis Inc [Member] \| Share Purchase Agreement [Member]
Business Acquisition [Line Items]
Number of purchase agreement \| Agreement		1
Info Trellis Inc [Member] \| Actual Year 1 EBIT [Member]
Business Acquisition [Line Items]
EBIT set as milestone		$ 10,000,000
Info Trellis Inc [Member] \| Actual Year 1 EBIT [Member] \| Maximum [Member]
Business Acquisition [Line Items]
Contingent consideration payable on reaching milestone		8,250,000
Info Trellis Inc [Member] \| Actual Year 2 EBIT [Member]
Business Acquisition [Line Items]
EBIT set as milestone		10,700,000
Info Trellis Inc [Member] \| Actual Year 2 EBIT [Member] \| Maximum [Member]
Business Acquisition [Line Items]
Contingent consideration payable on reaching milestone		$ 11,000,000

Business Combinations - Summary of Fair Value of Consideration for Acquired Business (Detail) - Info Trellis Inc [Member] $ in Thousands	Jul. 13, 2017 USD ($)
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) $ in Thousands	Jul. 13, 2017 USD ($)
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	Jul. 13, 2017	Jun. 30, 2018	Dec. 31, 2017
Revolving Line of Credit [Member]
Business Acquisition [Line Items]
Outstanding borrowings amount		$ 10,600	$ 9,000
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

- Definition

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

+ References + Details

Business Combinations - Schedule of Fair Value of Net Assets Acquired (Detail) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017	Jul. 13, 2017	Dec. 31, 2016
Identifiable intangible assets:
Goodwill	$ 28,106	$ 35,844		$ 8,427
Info Trellis Inc [Member]
Business Acquisition [Line Items]
Current Assets			$ 6,909
Fixed Assets and Other			215
Identifiable intangible assets:
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
Info Trellis Inc [Member] \| Covenant Not-to-Compete [Member]
Identifiable intangible assets:
Identifiable intangible assets			761
Info Trellis Inc [Member] \| Trade Name [Member]
Identifiable intangible assets:
Identifiable intangible assets			1,221
Info Trellis Inc [Member] \| Technology [Member]
Identifiable intangible assets:
Identifiable intangible assets			$ 1,209

Business Combinations - Summary of Unaudited Pro Forma Results (Detail) - Info Trellis Inc [Member] - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Business Acquisition [Line Items]
Revenue	$ 44,894	$ 39,789	$ 88,227	$ 78,502
Net income	$ 2,817	$ 747	$ 4,197	$ 1,601
Earnings per share-diluted	$ 0.51	$ 0.13	$ 0.76	$ 0.29

Goodwill and Other Intangible Assets - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017	Jul. 13, 2017	Dec. 31, 2016	Jun. 15, 2015
Goodwill and Intangible Assets [Line Items]
Goodwill	$ 28,106		$ 28,106		$ 35,844		$ 8,427
Goodwill impairment	7,738		7,738
Amortization expense	689	$ 204	1,382	$ 407
Hudson IT [Member]
Goodwill and Intangible Assets [Line Items]
Goodwill								$ 8,400
Info Trellis Inc [Member]
Goodwill and Intangible Assets [Line Items]
Goodwill						$ 27,417
Goodwill impairment	$ 7,738		$ 7,738

Goodwill and Other Intangible Assets, net - Schedule of Changes in Goodwill (Detail) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Jun. 30, 2018	Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Beginning balance		$ 35,844	$ 8,427
Goodwill recorded			27,417
Impairment	$ (7,738)	(7,738)
Ending balance	$ 28,106	$ 28,106	$ 35,844

Goodwill and Other Intangible Assets - Components of Identifiable Intangible assets (Detail) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Goodwill and Intangible Assets [Line Items]
Total Intangible Assets, Gross Carrying Value	$ 28,429	$ 28,429
Intangible Assets, Accumulated Amortization	4,345	2,964
Total Intangible Assets, Net Carrying Value	$ 24,084	$ 25,465
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	2,028	1,694
Intangible Assets, Net Carrying Value	$ 5,971	$ 6,305
Client Relationships [Member] \| Data and Analytics Services [Member]
Goodwill and Intangible Assets [Line Items]
Amortization Period (In Years)	12 years	12 years
Intangible Assets, Gross Carrying Value	$ 16,671	$ 16,671
Intangible Assets, Accumulated Amortization	1,330	636
Intangible Assets, Net Carrying Value	$ 15,341	$ 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	194	162
Intangible Assets, Net Carrying Value	$ 125	$ 157
Covenant Not-to-Compete [Member] \| Data and Analytics Services [Member]
Goodwill and Intangible Assets [Line Items]
Amortization Period (In Years)	5 years	5 years
Intangible Assets, Gross Carrying Value	$ 761	$ 761
Intangible Assets, Accumulated Amortization	146	70
Intangible Assets, Net Carrying Value	$ 615	$ 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	$ 249	211
Intangible Assets, Net Carrying Value		$ 38
Trade Name [Member] \| Data and Analytics Services [Member]
Goodwill and Intangible Assets [Line Items]
Amortization Period (In Years)	5 years	5 years
Intangible Assets, Gross Carrying Value	$ 1,221	$ 1,221
Intangible Assets, Accumulated Amortization	233	112
Intangible Assets, Net Carrying Value	$ 988	$ 1,109
Technology [Member] \| Data and Analytics Services [Member]
Goodwill and Intangible Assets [Line Items]
Amortization Period (In Years)	7 years	7 years
Intangible Assets, Gross Carrying Value	$ 1,209	$ 1,209
Intangible Assets, Accumulated Amortization	165	79
Intangible Assets, Net Carrying Value	$ 1,044	$ 1,130

Goodwill and Other Intangible Assets - Schedule of Estimated Amortization Expense (Detail) $ in Thousands	Jun. 30, 2018 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

Commitments and Contingencies - Additional Information (Detail) $ in Millions	1 Months Ended
	May 31, 2018 USD ($)
Commitments and Contingencies Disclosure [Abstract]
Lessee operating lease term of contract	3 years
Aggregate lease commitment	$ 0.8

Employee Benefit Plan - Additional Information (Detail) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Defined Benefit Plan Disclosure [Line Items]
Matching contributions			$ 0	$ 0
Hudson Employee Retirement Savings Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Percentage of company's matching contribution			50.00%
Percentage of employees eligible earnings for company's matching contribution			6.00%
Total contributions to the retirement plan	$ 22,000	$ 24,000	$ 43,000	$ 54,000

Stock-Based Compensation - Additional Information (Detail) - USD ($)		3 Months Ended		6 Months Ended
	May 16, 2018	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Jun. 03, 2017	Dec. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares allocated for issuance to directors, officers and key personnel		1,400,000		1,400,000
Stock options granted			0		0
Strike price				$ 14.92
Share-based compensation arrangement by share-based payment award, number of additional shares authorized	400,000			1,800,000
Shares available for future grants		429,000		429,000			132,000
Stock-based compensation expense		$ 120,000	$ 108,000	$ 225,000	$ 215,000	$ 215,000
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options granted				12,690
Equity Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options granted		0	0	90,000	0
Stock Options And Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares issued related to exercise of stock options		5,125	94,138	6,238	94,138

Credit Facility - Additional information (Detail) - USD ($)		6 Months Ended
	Apr. 19, 2018	Jun. 30, 2018	Apr. 20, 2018	Dec. 31, 2017	Apr. 19, 2017
Line of Credit Facility [Line Items]
Current borrowing capacity under line of credit facility		$ 12,000,000		$ 13,000,000
Payment of deferred financing costs		71,000
Debt financing costs		418,000		395,000
Long term debt		$ 33,382,000		34,149,000
Term Loan Facility [Member]
Line of Credit Facility [Line Items]
Line of credit, maturity date		Jul. 13, 2022
Outstanding borrowings amount		$ 27,600,000		29,500,000
Term Loan Facility [Member] \| Installments Due on October 1 2017 Through and Including July 1 2018 [Member]
Line of Credit Facility [Line Items]
Line of credit, periodic payment percentage		3.125%
Term Loan Facility [Member] \| Installments Payable on October 1 2018 Through and Including July 1 2021 [Member]
Line of Credit Facility [Line Items]
Line of credit, periodic payment percentage		3.75%
Term Loan Facility [Member] \| Installments Payable on October 1 2021 Through and Including Maturity Date [Member]
Line of Credit Facility [Line Items]
Line of credit, periodic payment percentage		5.00%
Delayed Draw Term Loan [Member]
Line of Credit Facility [Line Items]
Credit facility maximum borrowing capacity		$ 7,000,000
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%
Revolving Line of Credit [Member]
Line of Credit Facility [Line Items]
Credit facility maximum borrowing capacity		$ 32,500,000	$ 32,500,000
Credit facility expiration period		5 years
Current borrowing capacity under line of credit facility	$ 27,500,000	$ 22,500,000	22,500,000		$ 27,500,000
Outstanding borrowings amount		10,600,000		$ 9,000,000
Long term debt		$ 10,600,000
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%
Revolving Line of Credit [Member] \| Line of Credit [Member]
Line of Credit Facility [Line Items]
Credit facility maximum borrowing capacity		$ 5,000,000
Revolving Line of Credit [Member] \| Swing Loans [Member]
Line of Credit Facility [Line Items]
Credit facility maximum borrowing capacity	3,000,000	$ 5,000,000	$ 5,000,000		$ 3,000,000
Federal Funds Rate [Member]
Line of Credit Facility [Line Items]
Basis spread on variable rate		0.50%
PNC Bank, N.A. [Member]
Line of Credit Facility [Line Items]
Credit facility maximum borrowing capacity	65,000,000
Payment of deferred financing costs		$ 506,000
PNC Bank, N.A. [Member] \| Term Loan Facility [Member]
Line of Credit Facility [Line Items]
Credit facility maximum borrowing capacity	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
PNC Bank, N.A. [Member] \| Revolving Line of Credit [Member]
Line of Credit Facility [Line Items]
Credit facility maximum borrowing capacity	27,500,000
Maximum [Member]
Line of Credit Facility [Line Items]
Revolving credit facility percentage margin over base rate		1.25%
Term loan percentage margin over base rate		2.50%
Revolving credit facility percentage margin adjusted LIBOR rate		2.25%
Term loan percentage margin adjusted LIBOR rate		3.50%
Commitment fee		0.30%
Maximum [Member] \| PNC Bank, N.A. [Member] \| Revolving Line of Credit [Member]
Line of Credit Facility [Line Items]
Credit facility additional borrowing capacity upon certain conditions	$ 10,000,000
Minimum [Member]
Line of Credit Facility [Line Items]
Revolving credit facility percentage margin over base rate		0.50%
Term loan percentage margin over base rate		1.75%
Revolving credit facility percentage margin adjusted LIBOR rate		1.50%
Term loan percentage margin adjusted LIBOR rate		2.75%
Commitment fee		0.20%

Income Taxes - Components of Income Before Income Taxes (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Income before income taxes:
Domestic	$ 1,820	$ 727	$ 3,117	$ 924
Foreign	2,030	149	2,659	274
Income before income taxes	$ 3,850	$ 876	$ 5,776	$ 1,198

Income Taxes - Provision for Income Taxes (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Current provision:
Federal	$ 239	$ 95	$ 563	$ 162
State	89	15	179	23
Foreign	408	51	579	93
Total current provision	736	161	1,321	278
Deferred provision:
Federal	109	17	76	20
State	29	2	20	3
Foreign	159		162
Total deferred provision	297	19	258	23
Total provision for income taxes	$ 1,033	$ 180	$ 1,579	$ 301

Income Taxes - Additional Information (Detail) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Income taxes computed at the federal statutory rate	21.00%	34.00%	21.00%	34.00%	34.00%
Unrecognized tax benefits to be reduced during the next twelve months			$ 40,000

Income Taxes - Reconciliation of Income Taxes (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Income taxes computed at the federal statutory rate, Value	$ 809	$ 298	$ 1,213	$ 407
State income taxes, net of federal tax benefit, Value	118	33	199	42
Excess tax benefit from stock options/restricted shares	(10)	(155)	(12)	(155)
Difference in income tax rate on foreign earnings/other	116	4	179	7
Total provision for income taxes	$ 1,033	$ 180	$ 1,579	$ 301
Income taxes computed at the federal statutory rate, Rate	21.00%	34.00%	21.00%	34.00%	34.00%
State income taxes, net of federal tax benefit, Rate	3.10%	3.80%	3.40%	3.50%
Excess tax benefit from stock options/restricted shares	(0.30%)	(17.70%)	(0.20%)	(12.90%)
Difference in income tax rate on foreign earnings/other	3.00%	0.40%	3.10%	0.50%
Effective for income tax rate, Total	26.80%	20.50%	27.30%	25.10%

Income Taxes - Unrecognized Tax Benefits Related to Uncertain Tax Positions (Detail) $ in Thousands	6 Months Ended
	Jun. 30, 2018 USD ($)
Income Tax Disclosure [Abstract]
Unrecognized tax benefits, beginning balance	$ 95
Additions related to current period	0
Additions related to prior periods	0
Reductions related to prior periods	0
Unrecognized tax benefits, ending balance	$ 95

Derivative Instruments and Hedging Activities - Additional Information (Detail) - USD ($)	6 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Interest Rate Swap Contracts [Member] \| Other Current Assets [Member]
Derivative [Line Items]
Asset of fair value of the interest rate swap contracts	$ 179,000	$ 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 Assets [Member]
Derivative [Line Items]
Asset of fair value of the interest rate swap contracts	$ 179,000	$ 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-months	$ (10,000)

Derivative Instruments and Hedging Activities - Effect of Derivative Instruments on Condensed Consolidated Statements of Operations and Comprehensive Income (Detail) - Interest Rate Swap Contracts [Member] - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) recognized in OCI on Derivatives	$ 48	$ 1	$ 170	$ 12
Cash Flow Hedging Relationships [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) recognized in OCI on Derivatives	48	1	170	12
Cash Flow Hedging Relationships [Member] \| Interest Expense [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) reclassified from Accumulated OCI to Income (Expense)	(2)	(4)	(16)	(10)
Amount of Gain / (Loss) recognized in Income (Expense) on Derivatives	$ 0	$ 0	$ 0	$ 0

Derivative Instruments and Hedging Activities - Information on Location and Amounts of Derivative Fair Values in Condensed Consolidated Balance Sheets (Detail) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Interest Rate Swap Contracts [Member] \| Other Current Assets [Member]
Derivatives, Fair Value [Line Items]
Derivative Fair Value Asset	$ 179	$ 9

Fair Value Measurements - Summary of Financial Assets (Liabilities) at Fair Value Measured on Recurring Basis (Detail) - Fair Value, Measurements, Recurring [Member] - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent Consideration Liability	$ (8,019)	$ (17,125)
Interest Rate Swap Contracts [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of financial asset	179	9
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 asset	179	9
Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent Consideration Liability	$ (8,019)	$ (17,125)

Fair Value Measurements - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2018
Fair Value Disclosures [Line Items]
Revaluation of contingent consideration liability	$ 9,106	$ 9,106
Goodwill impairment	7,738	7,738
Info Trellis Inc [Member]
Fair Value Disclosures [Line Items]
Revaluation of contingent consideration liability	9,106
Goodwill impairment	$ 7,738	$ 7,738

Fair Value Measurements - Schedule of Changes in Contingent Consideration Liability (Detail) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Jun. 30, 2018	Dec. 31, 2017
Fair Value Disclosures [Abstract]
Beginning balance		$ 17,125
Contingent consideration liability incurred			$ 17,125
Payments made		0	0
Revaluations	$ (9,106)	(9,106)
Ending balance	$ 8,019	$ 8,019	$ 17,125

Fair Value Measurements - Summary of Financial Assets (Liabilities) at Fair Value Measured on Non-recurring Basis (Detail) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017	Dec. 31, 2016
Fair Value Of Assets And Liabilities Measured On Non Recurring Basis [Line Items]
Goodwill	$ 28,106	$ 35,844	$ 8,427
Level 3 [Member]
Fair Value Of Assets And Liabilities Measured On Non Recurring Basis [Line Items]
Goodwill	$ 28,106	$ 35,844

Shareholders' Equity - Additional Information (Detail) - $ / shares	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Equity [Abstract]
Shares purchased to satisfy employee tax obligation	1,287	1,159	1,287	1,159
Shares purchased price per share	$ 16.02	$ 6.42	$ 16.02	$ 6.42

Earnings per Share - Additional Information (Detail) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Earnings Per Share [Abstract]
Anti-dilutive securities not included in computation of earnings per share	90,000	250,000	90,000	250,000

Business Segments and Geographic Information - Additional Information (Detail) - Segments	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
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		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Segment Reporting Information [Line Items]
Revenues	$ 44,894	$ 35,086	$ 88,227	$ 68,186
Total gross margin %	24.30%	20.20%	24.00%	19.50%
Income from operations	$ 4,457	$ 982	$ 6,895	$ 1,385
Acquisition transaction expenses	140	(265)	140	(265)
Revaluation of contingent consideration liability	9,106		9,106
Goodwill impairment	(7,738)		(7,738)
Amortization of acquired intangible assets	(689)	(204)	(1,382)	(407)
Interest expenses and other, net	(607)	(106)	(1,119)	(187)
Income before income taxes	3,850	876	5,776	1,198
Data and Analytics Services [Member]
Segment Reporting Information [Line Items]
Revenues	$ 6,083		$ 12,655
Total gross margin %	42.20%		43.30%
IT Staffing Services [Member]
Segment Reporting Information [Line Items]
Revenues	$ 38,811	$ 35,086	$ 75,572	$ 68,186
Total gross margin %	21.40%	20.20%	20.70%	19.50%
Operating Segments [Member]
Segment Reporting Information [Line Items]
Income from operations	$ 3,638	$ 1,451	$ 6,769	$ 2,057
Operating Segments [Member] \| Data and Analytics Services [Member]
Segment Reporting Information [Line Items]
Income from operations	1,411		3,186
Operating Segments [Member] \| IT Staffing Services [Member]
Segment Reporting Information [Line Items]
Income from operations	$ 2,227	$ 1,451	$ 3,583	$ 2,057

Business Segments and Geographic Information - Summary of Assets by Segment (Detail) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017	Jun. 30, 2017
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 92,227	$ 98,604	$ 41,309
Data and Analytics Services [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	45,201
IT Staffing Services [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 47,026		$ 41,309

Business Segments and Geographic Information - Summary of Revenue from External Customers (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Segment Reporting Information [Line Items]
Revenues	$ 44,894	$ 35,086	$ 88,227	$ 68,186
United States [Member]
Segment Reporting Information [Line Items]
Revenues	43,536	$ 35,086	85,553	$ 68,186
Canada [Member]
Segment Reporting Information [Line Items]
Revenues	838		1,923
India and Other [Member]
Segment Reporting Information [Line Items]
Revenues	$ 520		$ 751

Recently Issued Accounting Standards - Additional Information (Detail)	6 Months Ended
	Jun. 30, 2018 USD ($)
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Contractual obligations on lease arrangements	$ 3,300,000
Accounting Standards Update 2018-05 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
One-time, non-cash charge related to enactment of the Act	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

Subsequent Event - Additional Information (Detail) - Subsequent Event [Member]	Jul. 24, 2018
Subsequent Event [Line Items]
Stock split description	On July 24, 2018, the Company’s Board of Directors declared a two-for-one stock split of the Company’s common stock.
Stock split conversion ratio	2
Stock split record date	Aug. 13, 2018