Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 31, 2018	Mar. 15, 2019	Jun. 30, 2018
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2018
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	FY
Trading Symbol	MHH
Entity Registrant Name	Mastech Digital, Inc.
Entity Central Index Key	0001437226
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Entity Shell Company	false
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding		11,000,946
Entity Public Float			$ 31,758,000

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 1,294	$ 2,478
Accounts receivable, net of allowance for uncollectible accounts of $408 in 2018 and $398 in 2017	28,913	22,876
Unbilled receivables	9,167	7,786
Prepaid and other current assets	1,321	1,533
Total current assets	40,695	34,673
Equipment, enterprise software, and leasehold improvements, at cost:
Equipment	1,538	1,395
Enterprise software	2,096	1,986
Leasehold improvements	464	365
Total equipment, enterprise software, and leasehold improvements	4,098	3,746
Less - accumulated depreciation and amortization	(1,890)	(1,847)
Net equipment, enterprise software, and leasehold improvements	2,208	1,899
Deferred income taxes	297	468
Non-current deposits	540	255
Goodwill, net of impairment	26,106	35,844
Intangible assets, net	22,738	25,465
Total assets	92,584	98,604
Current liabilities:
Current portion of long-term debt	4,575	4,003
Accounts payable	4,127	5,028
Accrued payroll and related costs	7,728	8,969
Other accrued liabilities	1,218	1,679
Deferred revenue	258	430
Total current liabilities	17,906	20,109
Long-term liabilities:
Long-term debt, less current portion, net	34,129	34,149
Contingent consideration liability	6,069	17,125
Long-term accrued income taxes	204	68
Total liabilities	58,308	71,451
Commitments and contingent liabilities (Note 7)
Shareholders' equity:
Preferred Stock, no par value; 20,000,000 shares authorized; none outstanding
Common Stock, par value $.01; 250,000,000 shares authorized and 12,636,332 shares issued as of December 31, 2018 and 12,562,470 shares issued as of December 31, 2017	126	126
Additional paid-in-capital	20,829	20,241
Retained earnings	17,614	10,923
Accumulated other comprehensive income (loss)	(119)	17
Treasury stock, at cost; 1,643,846 shares as of December 31, 2018 and 1,641,272 as of December 31, 2017	(4,174)	(4,154)
Total shareholders' equity	34,276	27,153
Total liabilities and shareholders' equity	$ 92,584	$ 98,604

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 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	250,000,000	250,000,000
Common stock, shares issued	12,636,332	12,562,470
Treasury stock, shares	1,643,846	1,641,272

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income Statement [Abstract]
Revenues	$ 177,164	$ 147,882	$ 132,008
Cost of revenues	134,636	116,253	105,711
Gross profit	42,528	31,629	26,297
Selling, general and administrative expenses:
Operating expenses	32,221	27,548	21,790
Impairment of goodwill	9,738
Revaluation of contingent consideration liability	(11,056)
Total selling, general and administrative expenses	30,903	27,548	21,790
Income from operations	11,625	4,081	4,507
Interest income (expense), net	(2,171)	(1,131)	(462)
Other income (expense), net	(40)	(2)	(25)
Income before income taxes	9,414	2,948	4,020
Income tax expense	2,723	1,322	1,500
Net income	$ 6,691	$ 1,626	$ 2,520
Earnings per share:
Basic	$ 0.61	$ 0.16	$ 0.29
Diluted	$ 0.60	$ 0.16	$ 0.28
Weighted average common shares outstanding:
Basic	10,950	9,924	8,786
Diluted	11,161	9,998	8,964

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Net income	$ 6,691	$ 1,626	$ 2,520
Other comprehensive income (loss):
Foreign currency translation adjustments	(207)	10
Total pretax net unrealized gain (loss)	(111)	31	19
Income tax expense	25	7	7
Total other comprehensive income (loss), net of taxes	(136)	24	12
Total comprehensive income	6,555	1,650	2,532
Interest Rate Swap Contracts [Member]
Other comprehensive income (loss):
Net unrealized gain on interest rate swap contracts	$ 96	$ 21	$ 19

- Definition

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

+ References + Details

Consolidated Statements of Shareholders' Equity - USD ($) $ in Thousands	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Retained Earnings [Member]	Treasury Stock [Member]	Accumulated Other Comprehensive Income (Loss) [Member]
Beginning Balances at Dec. 31, 2015	$ 15,803	$ 104	$ 13,062	$ 6,777	$ (4,121)	$ (19)
Net income	2,520			2,520
Other comprehensive income (loss), net of taxes	12					12
Increase in excess tax benefits related to stock-based compensation	241		241
Stock-based compensation expense	408		408
Stock options exercised	101	2	99
Purchase of treasury stock	(13)				(13)
Ending Balances at Dec. 31, 2016	19,072	106	13,810	9,297	(4,134)	(7)
Net income	1,626			1,626
Proceeds from issuance of common stock	6,000	18	5,982
Other comprehensive income (loss), net of taxes	24					24
Stock-based compensation expense	381		381
Stock options exercised	70	2	68
Purchase of treasury stock	(20)				(20)
Ending Balances at Dec. 31, 2017	27,153	126	20,241	10,923	(4,154)	17
Net income	6,691			6,691
Other comprehensive income (loss), net of taxes	(136)					(136)
Stock-based compensation expense	470		470
Stock options exercised	118		118
Purchase of treasury stock	(20)				(20)
Ending Balances at Dec. 31, 2018	$ 34,276	$ 126	$ 20,829	$ 17,614	$ (4,174)	$ (119)

- Definition

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

+ References + Details

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
OPERATING ACTIVITIES:
Net income	$ 6,691	$ 1,626	$ 2,520
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation and amortization	3,182	1,942	1,016
Bad debt expense	10	10	75
Interest amortization of deferred financing costs	100	99	38
Stock-based compensation expense	470	381	408
Deferred income taxes, net	171	(234)	55
Impairment of goodwill	9,738
Revaluation of contingent consideration liability	(11,056)
Loss on disposition of fixed assets	7	4
Long-term accrued income taxes	136	68
Working capital items:
Accounts receivable and unbilled receivables	(7,428)	(3,322)	(1,987)
Prepaid and other current assets	283	(618)	(173)
Accounts payable	(901)	1,685	(250)
Accrued payroll and related costs	(1,241)	472	1,680
Other accrued liabilities	(461)	1,000	(945)
Deferred revenue	(172)	234	(145)
Net cash flows provided by (used in) operating activities	(471)	3,347	2,292
INVESTING ACTIVITIES:
Acquisition of InfoTrellis, Inc. (net of cash acquired and issuance of contingent consideration)		(34,799)
Recovery of (payments for) non-current deposits	(285)	(8)	67
Capital expenditures	(771)	(1,127)	(105)
Net cash flows (used in) investing activities	(1,056)	(35,934)	(38)
FINANCING ACTIVITIES:
Borrowing (repayments) on revolving credit facility, (net)	4,526	5,364	(802)
Borrowing on term loan facility		30,500
(Repayments) on term loan facility	(4,003)	(7,253)	(1,800)
Proceeds from the issuance of common stock		6,000
Payment of deferred financing costs	(71)	(435)
Purchase of treasury stock	(20)	(20)	(13)
Proceeds from the exercise of stock options	118	70	101
Increase in excess tax benefits related to stock options / restricted shares, net			241
Net cash flows provided by (used in) financing activities	550	34,226	(2,273)
Effect of exchange rate changes on cash and cash equivalents	(207)	10
Net change in cash and cash equivalents	(1,184)	1,649	(19)
Cash and cash equivalents, beginning of period	2,478	829	848
Cash and cash equivalents, end of period	1,294	2,478	829
SUPPLEMENTAL DISCLOSURE:
Cash payments for interest expense	2,060	925	430
Cash payments for income taxes	$ 2,031	1,506	$ 2,304
NON-CASH TRANSACTIONS:
Capital expenditures in accounts payable		$ 312

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2018

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

1.	Summary of Significant Accounting Policies:

Basis of Presentation

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

Description of Business

We are a provider of Digital Transformation IT Services.

Our portfolio of offerings include data and analytics services; other digital transformation services such as Salesforce.com and Digital Learning services; and IT staffing services that span across digital and mainstream technologies.

Reflective of our 2017 acquisition of the services division of Canada-based InfoTrelllis, Inc., we have added specialized capabilities in delivering data 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, Analytics and Digital Transformation, with such services delivered using on-site and offshore resources.

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

Recent Developments

On July 24, 2018, the Company’s Board of Directors declared a two-for-one stock split of the Company’s common stock. The Board determined that this action was in the best interest of the Company after review of the Company’s current financial position, business outlook and share trading patterns. The record date for the stock split was August 13, 2018. Shareholders of record as of the close of business on the record date received one new share of common stock of the Company for every share that they owned on such date. The distribution of the new shares was made on August 24, 2018. The earnings per share calculations for all periods presented have been recast to reflect the impact of the stock split on outstanding shares.

Accounting Principles

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

Principles of Consolidation

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

Use of Estimates

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

Cash and Cash Equivalents

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

Accounts Receivable and Unbilled Receivables

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

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

See Note 2 “Revenue from Contracts with Customers” for futher details.

Allowance for Uncollectible Accounts

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

The Allowance for Uncollectible Accounts was $408,000 and $398,000 at December 31, 2018 and 2017, respectively. There were $10,000, $10,000 and $75,000 of bad debt expense charges for the years ended December 31, 2018, 2017 and 2016, respectively, which amounts are reflected in the Consolidated Statements of Operations.

Equipment, Enterprise Software and Leasehold Improvements

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

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


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

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

The Company recently implemented new enterprise software applications to its backbone systems environment. As of December 31, 2018 and December 31, 2017, the Company has capitalized $1.8 million and $1.3 million, respectively, related to this endeavor, which was placed in service on July 1, 2018. The Company started amortizing these costs commencing with this go-live implementation date.

Depreciation and amortization expense related to fixed assets totaled $455,000, $232,000 and $203,000 for the years ended December 31, 2018, 2017 and 2016, respectively.

Goodwill and Intangible Assets

Identifiable intangible assets are recorded at fair value as of the closing date when acquired in a business combination. Identifiable intangible assets related to our Hudson IT and InfoTrellis acquisitions consisted of client relationships, covenants not-to-compete, trade names and in the case of the InfoTrellis acquisition, technology, which are being amortized using the straight-line method over their estimated useful lives ranging from three years to twelve years, as more fully described in Note 3 “Business Combinations” to the Notes to the Consolidated Financial Statements.

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

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

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

In 2018, we performed a quantitative impairment test related to our June 2015 acquisition of Hudson Global Resources Management, Inc.’s U.S. IT staffing business (“Hudson IT”). The results of this testing indicated no impairment associated with the carrying amount of goodwill and intangible assets.

Additionally in 2018, we performed quantitative impairment tests related to our July 2017 acquisition of InfoTrellis. The results of such testing indicated impairment associated with the carrying amount of goodwill of $9.7 million. Accordingly, this goodwill impairment charge is reflected in selling, general and administrative expenses in the Company’s Consolidated Statements of Operations in Item 8, herein.

Business Combinations

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

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

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

Income Taxes

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

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

In 2017, the Company incurred an estimated one-time charge of $372,000 related to the enactment of the Tax Cut and Jobs Act of 2017. This charge is related to the re-measurement of the Company’s deferred tax assets arising from a lower U.S. corporate tax rate of $294,000 and a $78,000 charge related to a one-time transition tax applicable to the new dividend exemption system related to foreign earnings. In 2018, the Company finalized this estimate, thus recording an additional expense of $86,000 related to the re-measurement of the Company’s deferred tax assets and a $165,000 charge related to a one-time transition tax applicable to the new dividend exemption system related to foreign earnings.

The Company accounts for uncertain tax positions in accordance with ASC Topic 740-10, “Accounting for Uncertainty in Income Taxes”. Accordingly, the Company has reported a liability for unrecognized tax benefits resulting from uncertain tax positions taken, or expected to be taken, in a tax return. As of December 31, 2018 and 2017, the Company provided $263,000 and $95,000 for uncertain tax positions, including interest and penalties, related to various federal and state income tax matters.

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

Deferred Financing Costs

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

Contingent Consideration Liability

In connection with the InfoTrellis acquisition, the Company may be required to pay future consideration that is contingent upon the achievement of specified earnings before interest and taxes objectives (“EBIT”). As of the acquisition date, the Company recorded a contingent consideration liability representing the estimated fair value of the contingent consideration that is expected to be paid. The fair value of the contingent consideration liability was estimated by utilizing a probability weighted simulation model to determine the fair value of contingent consideration. We re-measure this liability and record changes in the fair value when it is more likely than not that the future payments based on EBIT estimates have changed. Increases or decreases in the fair value of contingent consideration can result from changes in timing and amounts of revenue and earnings estimates.

In 2018, the Company revalued the contingent consideration liability after determining that relevant conditions for payment of such liability were unlikely to be fully satisfied. The revaluation resulted in an $11.1 million reduction to the contingent consideration liability which is reflected in selling, general and administrative expenses in the Company’s Consolidated Statements of Operations, in Item 8, herein.

Segment Reporting

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

Revenue Recognition

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

The Company recognizes revenue on fixed price contracts 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 recognizing revenue. 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.

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

Stock-Based Compensation

Effective October 1, 2008, the Company adopted a Stock Incentive Plan (the “Plan”) which, as amended, provides that up to 3,600,000 shares (adjusted for the 2018 two-for-one stock split) of the Company’s common stock shall be allocated for issuance to directors, executive management and key personnel. Grants under the Plan can be made in the form of stock options, stock appreciation rights, performance shares or stock awards. The Plan is administered by the Compensation Committee of the Board of Directors. Stock options are granted at an exercise price equal to the closing share price of the Company’s common stock at the grant date and generally vest over a three to five-year period.

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

Treasury Stock

The Company maintained a stock repurchase program which expired on December 22, 2016. Under the program, the Company made treasury stock purchases in the open market, subject to market conditions and normal trading restrictions. Upon expiration, the program was not extended by the Company’s Board of Directors. Additionally, the Company makes stock purchases from time to time to satisfy employee tax obligations related to its Stock Incentive Plan. At December 31, 2018, the Company held 1.6 million shares in its treasury at a cost of approximately $4.2 million.

Comprehensive Income

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

Derivative Instruments and Hedging Activities – Interest Rate Swap Contracts

Concurrent with the Company’s borrowings on July 13, 2017 under its new credit facility, the Company entered into an interest-rate swap to convert the debt’s variable interest rate to a fixed rate of interest. These swap contracts have been designated as cash flow hedging instruments and qualified as effective hedges at inception under ASC Topic 815, “Derivatives and Hedging”. These contracts are recognized on the balance sheet at fair value. The effective portion of the changes in fair value on these contracts is recorded in other comprehensive income (loss) and is reclassified into the Consolidated Statements of Operations as interest expense in the same period in which the underlying transaction affects earnings.

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

Foreign Currency Translation

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

Earnings Per Share

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

Recently Issued Accounting Standards

Recently Adopted Accounting Pronouncements

In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2014-09, “Revenue from Contracts with Customers,” which provides for a single five-step model to be applied to all revenue contracts with customers. The new guidance also requires additional financial statement disclosures that will enable users to understand the nature, amount, timing and uncertainty of revenue and cash flows relating to customer contracts. Entities were permitted to use either a retrospective approach or a cumulative effect adjustment approach to implement the guidance. 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”. Because many 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 this Act. These provisional amounts may give rise to new current or deferred taxes based on certain provisions within the Tax Cuts and Jobs Act, as well as adjustments to existing current or deferred taxes that existed prior to this 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 Tax Cuts and Jobs 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 adjusted during the three months ended December 31, 2018 upon completion of our accounting for the Tax Cuts and Jobs Act. The adjusted amounts resulted in a charge related to the re-measurement of the Company’s deferred tax assets of $86,000 and a $165,000 charge related to a one-time transition tax applicable to the new dividend exemption system related to foreign earnings.

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). In July 2018, the FASB issued ASU 2018-10, “Codification Improvements to Topic 842, Leases” and ASU 2018-11, “Leases (Topic 842): Targeted Improvements”. The amendments in these ASUs clarify narrow aspects of the guidance issued in ASU No. 2016-02 “Leases (Topic 842)” and provide an additional transition method to adopt the new leases standard. The new transition method allows an entity to recognize a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. In December 2018, the FASB issued ASU 2018-20, “Narrow-Scope Improvements for Lessors”. The amendments in this ASU clarify how lessors account for sales tax, certain lessor costs and variable payments. These ASUs are effective for annual and interim periods beginning after December 15, 2018 and early adoption is permitted. The Company adopted the new Lease guidance on January 1, 2019 using the additional transition method noted in ASU 2018-11. The adoption of the new standard resulted in the Company recording a lease asset and related lease liability of $5.7 million as of January 1, 2019. The cumulative effect of initially applying the new guidance had an immaterial impact on the opening balance of retained earnings. The Company does not expect the guidance to have a material impact on its consolidated net earnings in future periods. However, additional disclosures will be included in future reporting periods in accordance with the requirements of the FASB’s new guidance.

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. In October 2018, the FASB issued ASU 2018-16, “Derivatives and Hedging (Topic 815); Inclusion of the Secured Overnight Financing Rate (SOFR) Overnight Index Swap (OIS) Rate as a Benchmark Interest Rate for Hedge Accounting Purposes”. This ASU permits the use of the OIS rate based on SOFR as a U.S. benchmark interest rate for hedge accounting purposes. The amendments in these ASUs 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 Cuts and Jobs Act. Consequently, the amendments eliminate the stranded tax effects resulting from this 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.

In July 2018, the FASB issued ASU 2018-09, “Codification Improvements”. The amendments in this ASU represent changes to clarify, correct errors in, or make minor improvements to the Codification. Topics covered include comprehensive income, investments, debt, stock compensation, income taxes, business combinations and fair value measurement. Some of the amendments in this ASU are effective immediately, however many 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.

In August 2018, the FASB issued ASU 2018-13, “Fair Value Measurement (Topic 820): Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement”. The amendments in this ASU modify the disclosure requirements on fair value measurements in Topic 820, Fair Value Measurement. The amendments in this ASU are effective for annual and interim periods beginning after December 15, 2019. Early adoption is permitted. The Company does not expect this ASU to have a material impact on its financial statements.

In August 2018, the FASB issued ASU 2018-15, “Intangibles—Goodwill and Other-Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract (a consensus of the FASB Emerging Issues Task Force)”. The amendments in this ASU align the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software. The amendments in this ASU are effective for annual and interim periods beginning after December 15, 2019. Early adoption is permitted. The Company does not expect this ASU to have a material impact on its financial statements.

A variety of proposed or otherwise potential accounting standards are currently under consideration by standard-setting organizations and certain regulatory agencies. Because of the tentative and preliminary nature of such proposed standards, management has not yet determined the effect, if any, that the implementation of such proposed standards would have on the Company’s consolidated financial statements.

Revenue from Contracts with Customers

12 Months Ended

Dec. 31, 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 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.

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

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 selling, 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, Big Data, 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:


	Years Ended December 31,
	2018		2017		2016
	(Amounts in millions)
Data and Analytics Services Segment
Time-and-material Contracts	$	18.9	$	7.8	$	—
Fixed-price Contracts		4.9		1.4		—

Subtotal Data and Analytics Services	$	23.8	$	9.2	$	—

IT Staffing Services Segment
Time-and-material Contracts	$	153.4	$	138.6	$	132.0
Fixed-price Contracts		—		0.1		—

Subtotal IT Staffing Services	$	153.4	$	138.7	$	132.0

Total Revenues	$	177.2	$	147.9	$	132.0

The Company had one client that exceeded 10% of total revenues in 2018 (CGI = 12.8%). The Company had two clients that exceeded 10% of total revenues in 2017 (CGI=12.6% and Accenture PLC=10.7%) and none in 2016. Additionally, CGI accounted for 17.9% of the Company’s accounts receivable balance at December 31, 2018. CGI and Accenture PLC accounted for 7.3% and 5.0% of the Company’s accounts receivable balance at December 31, 2017, respectively.

The Company’s top ten clients represented approximately 47%, 47% and 44% of total revenues in 2018, 2017 and 2016, respectively.

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


	Years Ended December 31,
	2018		2017		2016
	(Amounts in millions)
United States	$	172.6	$	145.5	$	132.0
Canada		3.1		1.7		—
India and Other		1.5		0.7		—

Total	$	177.2	$	147.9	$	132.0

Business Combinations

12 Months Ended

Dec. 31, 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. No contingent consideration was earned for Year 1 ended July 31, 2018.

To fund the acquisition, the Company entered into a new credit agreement on July 13, 2017 with PNC Bank, National Association, as administrative agent, swing loan lender and issuing lender, PNC Capital Markets LLC, as sole lead arranger and sole book runner, and certain financial institutions party thereto as lenders. The Credit Agreement provides for a total aggregate commitment of $65.0 million, consisting of (i) a revolving credit facility in an aggregate principal amount not to exceed $27.5 million, subject to increases to an aggregate amount not to exceed $37.5 million upon satisfaction of certain conditions; (ii) a $30.5 million term loan facility; and (iii) a $7.0 million delayed draw term loan facility to be used exclusively toward contingent consideration payments. In addition, the Company entered into Securities Purchase Agreements with Ashok Trivedi and Sunil Wadhwani (collectively, the “Investors”) on July 7, 2017 pursuant to which the Company issued and sold an aggregate 1.7 million 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 sub-facility 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 $17,125,000.

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


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

Cash paid at Closing	$	35,750

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


(in thousands)	Amounts
Current Assets	$	6,909
Fixed Assets and Other		215
Identifiable intangible assets:
Client relationships		16,671
Covenant not-to-compete		761
Trade name		1,221
Technology		1,209

Total identifiable intangible assets		19,862
Goodwill		27,417
Current liabilities		(2,389	)

Net Assets Acquired	$	52,014

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

The Company incurred $2.0 million of transaction expenses related to the acquisition in 2017. In 2018, the Company reversed transaction expenses of $140,000 that did not materialize. This credit expense related to investment banker fees that were tied to the contingent consideration liability. These expenses are included in selling, general and administrative expenses in the accompanying Consolidated Statement of Operations.

Included in the Consolidated Statement of Operations for year ended December 31, 2017 are revenues of $9.2 million and net income of approximately $1.1 million applicable to the InfoTrellis operations from our July 13, 2017 acquisition date through December 31, 2017.

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


	Years Ended December 31,
	2018		2017		2016
	(Amounts in Thousands, except per share data)
Revenue	$	177,164	$	158,785	$	157,077
Net income	$	6,691	$	2,388	$	6,778
Earnings per share—diluted	$	.60	$	.22	$	.63

The information above does not reflect all of the operating efficiencies or inefficiencies that may have resulted from the InfoTrellis acquisitions in those periods prior to the 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.

Goodwill and Other Intangible Assets, net

12 Months Ended

Dec. 31, 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 IT totaled $8.4 million. Goodwill related to our July 13, 2017 acquisition of the services division of InfoTrellis totaled $27.4 million. During 2018, the Company recorded a goodwill impairment related to the InfoTrellis acquisition of $9.7 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, 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 $9.7 million for the year ended December 31, 2018.

A reconciliation of the beginning and ending amounts of goodwill for the three years ended December 31, 2018 is as follows:


	Years Ended December 31,
	2018			2017		2016
	(Amounts in thousands)
Goodwill, beginning balance	$	35,844		$	8,427	$	8,427
Addition in current period		—			27,417		—
Reduction in current period		(9,738	)		—		—

Goodwill, ending balance	$	26,106		$	35,844	$	8,427

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


	As of December 31, 2018
(Amounts in thousands)	Amortization Period (In Years)		Gross Carrying Value		Accumulative Amortization		Net Carrying Value
IT Staffing Services:
Client relationships		12	$	7,999	$	2,361	$	5,638
Covenant-not-to-compete		5		319		226		93
Trade name		3		249		249		—

Data and Analytics Services:
Client relationships		12		16,671		2,025		14,646
Covenant-not-to-compete		5		761		222		539
Trade name		5		1,221		356		865
Technology		7		1,209		252		957

Total Intangible Assets			$	28,429	$	5,691	$	22,738


	As of December 31, 2017
(Amounts in thousands)	Amortization Period (In Years)		Gross Carrying Value		Accumulative Amortization		Net Carrying Value
IT Staffing Services:
Client relationships		12	$	7,999	$	1,694	$	6,305
Covenant-not-to-compete		5		319		162		157
Trade name		3		249		211		38
Data and Analytics Services:
Client relationships		12		16,671		636		16,035
Covenant-not-to-compete		5		761		70		691
Trade name		5		1,221		112		1,109
Technology		7		1,209		79		1,130

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

Amortization expense for the years ended December 31, 2018, 2017 and 2016 totaled $2.7 million, $1.7 million and $0.8 million, respectively and is included in selling, general and administrative expenses in the Consolidated Statement of Operations.

The estimated aggregate amortization expense for intangible assets for the years ending December 31, 2019 through 2023 is as follows:


	Years Ended December 31,
	2019		2020		2021		2022		2023
	(Amounts in thousands)
Amortization expense	$	2,689	$	2,654	$	2,625	$	2,443	$	2,229

Credit Facility

12 Months Ended

Dec. 31, 2018

Text Block [Abstract]

Credit Facility

6.	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 sub-limit 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 sub-facility 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 and the term loans, at the Company’s election, bear interest at either (a) the higher of PNC’s prime rate or the federal funds rate plus 0.50%, plus an applicable margin determined based upon the Company’s senior leverage ratio or (b) an adjusted London Interbank Offered Rate (“LIBOR”), plus an applicable margin determined based upon the Company’s senior leverage ratio. The applicable margin on the base rate is between 0.50% and 1.25% on revolver borrowings and between 1.75% and 2.50% on term loans. The applicable margin on the adjusted LIBOR is between 1.50% and 2.25% on revolver borrowings and between 2.75% and 3.50% on term loans. A 20 to 30 basis point per annum commitment fee on the unused portion of the revolver facility and the delayed draw term loan is charged and due monthly in arrears. The applicable commitment fee is determined based upon the Company’s senior leverage ratio.

The Company pledged substantially all of its assets in support of the Credit Agreement. The credit agreement contains standard financial covenants, including, but not limited to, covenants related to the Company’s senior leverage ratio and fixed charge ratio (as defined under the credit agreement) and limitations on liens, indebtedness, guarantees, contingent liabilities, loans and investments, distributions, leases, asset sales, stock repurchases and mergers and acquisitions. As of December 31, 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 a commitment fee and incurred deferred financing costs totaling $506,000, which were capitalized and are being amortized as interest expense over the life of the facility. Deferred financing costs of $367,000 and $395,000 (net of amortization) as of December 31, 2018 and December 31, 2017, respectively, are presented as reductions in long-term debt in the Company’s Consolidated Balance Sheets.

At closing, the Company borrowed $9.0 million under the Revolver and $30.5 million under the Term Loan which were used to repay all borrowings under the previous credit facility with PNC and to pay a portion of the acquisition consideration and transaction expenses. As of December 31, 2018 and 2017 the Company’s outstanding borrowings under the Revolver totaled $13.6 million and $9.0 million, respectively; and unused borrowing capacity available was approximately $9 million and $13 million, respectively. The Company’s outstanding borrowings under the term loan were $25.5 million and $29.5 million at December 31, 2018 and 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 $13.6 million net outstanding debt balance at December 31, 2018 as long-term.

As of December 31, 2018, the annual aggregate maturities of our outstanding debt (exclusive of deferred financing costs amortization) during each of the next five years are as follows:


	Total Amount
	(Amounts in thousands)
2019	$	4,575
2020		4,575
2021		4,956
2022		24,965
2023		—

Total	$	39,071

Commitments and Contingencies

12 Months Ended

Dec. 31, 2018

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

7.	Commitments and Contingencies

Lease Commitments

The Company rents certain office facilities and equipment under noncancelable operating leases, which provide for the following future minimum rental payments as of December 31, 2018:


	Total Amount
	(Amounts in thousands)
2019	$	1,583
2020		1,528
2021		1,051
2022		1,035
2023		1,039
Thereafter		208

Total	$	6,444

Rental expense for the years ended December 31, 2018, 2017 and 2016, totaled $1.4 million, $1.2 million and $1.2 million, respectively.

Contingencies

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

Stock-Based Compensation

12 Months Ended

Dec. 31, 2018

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

Stock-Based Compensation

9.	Stock-Based Compensation

Effective October 1, 2008, the Company adopted a Stock Incentive Plan (the “Plan”) which, as amended, provides that up to 3,600,000 shares (adjusted for the 2018 two-for-one stock split) of the Company’s common stock shall be allocated for issuance to directors, executive management and key personnel. Grants under the Plan can be made in the form of stock options, stock appreciation rights, performance shares or stock awards. As of December 31, 2018, the Company had 2,564,000 outstanding and/or exercised stock options, 260,000 vested performance shares and 227,000 outstanding and/or released restricted stock units that were issued under the Plan. Thus, as of December 31, 2018, the Company has 549,000 shares available for future grants under the Plan.

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

Following is a summary of the Company’s stock option activity for the three years ended December 31, 2018:


	Number of Options			Weighted Average Exercise Price
Outstanding at December 31, 2015		472,000		$	0.50
Granted		670,000			3.52
Exercised		(252,000	)		0.40
Cancelled / forfeited		—			—

Outstanding at December 31, 2016		890,000			2.80
Granted		—			—
Exercised		(180,000	)		0.43
Cancelled / forfeited		(36,000	)		2.90

Outstanding at December 31, 2017		674,000			3.43
Granted		495,000			6.72
Exercised		(52,000	)		2.08
Cancelled / forfeited		(6,000	)		3.20

Outstanding at December 31, 2018		1,111,000		$	4.95

As of December 31, 2018, the Company’s outstanding “in the money” stock options using the year-end share price of $6.30 had an aggregate intrinsic value of $1.7 million. As of December 31, 2018, the intrinsic value of vested and expected to vest stock options totaled $1.7 million. The total intrinsic value of options exercised during 2018, 2017 and 2016 totaled $373,000, $522,000 and $849,000, respectively. The measurement date fair value of stock options vested during 2018, 2017 and 2016 totaled $228,000, $198,000 and $0, respectively.

The table below summarizes information regarding the Company’s outstanding and exercisable stock options as of December 31, 2018:


Range of Exercise Prices:	Options Outstanding		Weighted Average Remaining Contractual Life (in years)		Weighted Average Exercise Price
$0.01 to $2.00		6,000		1.0	$	1.18
$2.01 to $4.00		610,000		7.2	$	3.55
$4.01 to $6.00		315,000		9.9	$	6.30
$6.01 to $8.00		180,000		9.2	$	7.46

		1,111,000		8.3	$	4.95


Range of Exercise Prices:	Options Exercisable		Weighted Average Remaining Contractual Life (in years)		Weighted Average Exercise Price
$0.01 to $2.00		6,000		1.0	$	1.18
$2.01 to $4.00		208,000		7.2	$	3.61
$4.01 to $6.00		—		—		—
$6.01 to $8.00		—		—		—

		214,000		7.0	$	3.54

Stock options of 495,000 units were issued during the year ended December 31, 2018 and vest over a five year period. Stock options of 670,000 units were issued during the year ended December 31, 2016 and vest over a five year period. No stock options were issued for the years ended December 31, 2017. The Company used the following assumptions with respect to the Black-Scholes option pricing model for Mastech Digital stock options issued during 2018 and 2016.


	Years Ended December 31,
	2018			2017		2016
Stock option grants:
Weighted-average risk-free interest rate		2.8	%		—		1.34	%
Weighted-average dividend yield		0.0	%		—		0.0	%
Expected volatility		50.6	%		—		55.9	%
Expected term (in years)		5.0			—		5.5
Weighted-average fair value	$	3.15		$	—	$	3.52

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

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

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

Expected term – Mastech Digital’s expected term has ranged from 5.0 years to 5.5 years for stock option grants. The Company’s expected term was based on the exercise history of our employees and the vesting term of our stock options.

Following is a summary of Mastech’s restricted stock activity for the three years ended December 31, 2018:


	Years Ended December 31,
	2018			2017			2016
Beginning outstanding balance		30,500			65,110			134,740
Awarded		25,380			—			—
Released		(21,500	)		(34,610	)		(44,630	)
Forfeited		—			—			(25,000	)

Ending outstanding balance		34,380			30,500			65,110

The aggregate intrinsic value of restricted stock units outstanding at December 31, 2018 was $217,000. The total intrinsic value of restricted shares released during 2018 totaled $178,000.

Following is a summary of Mastech performance share activity for the three years ended December 31, 2018:


	Years Ended December 31,
	2018		2017		2016
Beginning outstanding balance		—		—		152,838
Awarded		—		—		—
Released		—		—		—
Forfeited		—		—		(152,838	)

Ending outstanding balance		—		—		—

Stock-based compensation expense of $470,000, $381,000 and $408,000 was recognized in the Consolidated Statements of Operations for the years ended December 31, 2018, 2017, and 2016, respectively. The Company has recognized related tax benefits associated with its share-based compensation arrangements for the years ended December 31, 2018, 2017, and 2016 of $128,000, $141,000, and $152,000, respectively. As of December 31, 2018, the total remaining unrecognized compensation expense related to non-vested stock options totaled $2.0 million and the total remaining unrecognized compensation expense related to restricted stock units amounted to $105,000, which will be amortized over the weighted-average remaining requisite service period of 3.9 years.

Income Taxes

12 Months Ended

Dec. 31, 2018

Income Tax Disclosure [Abstract]

Income Taxes

10.

Income Taxes

The components of income before income as shown in the accompanying Consolidated Statement of Operations, consisted of the following for the years ended December 31, 2018, 2017 and 2016:


	Years Ended December 31,
	2018		2017		2016
	(Amounts in thousands)
Income before income taxes:
Domestic	$	7,520	$	1,875	$	3,544
Foreign		1,894		1,073		476

Income before income taxes	$	9,414	$	2,948	$	4,020

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

The provision for income taxes, as shown in the accompanying Consolidated Statement of Operations, consisted of the following for the years ended December 31, 2018, 2017 and 2016:


	Years Ended December 31,
	2018			2017			2016
	(Amounts in thousands)
Current provision:
Federal	$	1,494		$	1,101		$	1,189
State		273			159			101
Foreign		807			276			161

Total current provision		2,574			1,536			1,451

Deferred provision:
Federal		317			(205	)		43
State		96			(73	)		6
Foreign		(264	)		64			—

Total deferred provision		149			(214	)		49

Total provision for income taxes	$	2,723		$	1,322		$	1,500

The reconciliation of income taxes computed using our statutory U.S. income tax rate and the provision for income taxes for the years ended December 31, 2018, 2017 and 2016 were as follows:


	Years Ended December 31,
(Amounts in thousands)	2018					2017					2016
Income taxes computed at the federal statutory rate	$	1,977		21.0	%	$	1,002		34.0	%	$	1,367	34.0	%
State income taxes, net of federal tax benefit		387		4.1			116		3.9			107	2.7
Excess tax benefits from stock options/restricted shares		(93	)	(1.0	)		(140	)	(4.7	)		—	—
Estimated charge for U.S. tax reform		251		2.7			372		12.6			—	—
Difference in tax rate on foreign earnings/other		201		2.1			(28	)	(1.0	)		26	0.6

	$	2,723		28.9	%	$	1,322		44.8	%	$	1,500	37.3	%

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


	At December 31,
	2018		2017
	(Amounts in thousands)
Deferred tax assets:
Allowance for doubtful accounts	$	109	$	99
Accrued vacation and bonuses		228		230
Stock-based compensation expense		194		119
Acquisition-related transaction costs		507		501

Total deferred tax assets		1,038		949

Deferred tax liabilities:
Prepaid expenses		186		160
Depreciation, intangibles and other		555		321

Total deferred tax liabilities		741		481

Net deferred tax asset	$	297	$	468

A reconciliation of the beginning and ending amounts of unrecognized tax benefits related to uncertain tax positions, including interest and penalties, for the three years ended December 31, 2018 is as follows:


	Years Ended December 31,
(Amounts in thousands)	2018			2017			2016
Unrecognized tax benefits, beginning balance	$	95		$	128		$	135
Additions related to current period		208			—			20
Additions related to prior periods		—			—			—
Reductions related to prior periods		(40	)		(33	)		(27	)

Unrecognized tax benefits, ending balance	$	263		$	95		$	128

The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. As of December 31, 2018, 2017 and 2016, the Company had $10,000, $12,000 and $15,000, respectively, accrued for interest and penalties.

Derivative Instruments and Hedging Activities

12 Months Ended

Dec. 31, 2018

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivative Instruments and Hedging Activities

11.

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 an initial notional amount of $15.0 million. Notional amounts were $12.6 million and $14.5 million at December 31, 2018 and 2017, respectively. These swap contracts have been designated as cash flow hedging instruments and qualified as effective hedges at inception under ASC Topic 815, “Derivatives and Hedging”. These contracts are recognized on the balance sheet at fair value. The effective portion of the changes in fair value on these instruments is recorded in other comprehensive income (loss) and is reclassified into the Consolidated Statements of Operations as interest expense in the same period in which the underlying hedge transaction affects earnings. Changes in the fair value of interest-rate swap contracts deemed ineffective are recognized in the Consolidated Statements of Operations as interest expense. Prior to July 13, 2017, the Company had outstanding interest-rate swap contracts related to term loan borrowings under the Company’s previous credit agreement. The fair value of the interest-rate swap contracts at December 31, 2018 and 2017 was an asset of $106,000 and $9,000, respectively, and is reflected in the Consolidated Balance Sheets as other current assets.

The effect of derivative instruments on the Consolidated Statements of Operations and Comprehensive Income (“OCI”) for the year ended December 31, 2018 (in thousands):

Derivatives in

ASC Topic 815

Cash Flow

Hedging

Relationships

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

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

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

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

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

(Effective Portion)

(Ineffective Portion/Amounts excluded
from effectiveness testing)

Interest-Rate

Swap

Contracts

$96

Interest Expense

$(2)

Interest Expense

$—

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

Derivatives in

ASC Topic 815

Cash Flow

Hedging

Relationships

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

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

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

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

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

(Effective Portion)

(Ineffective Portion/Amounts excluded
from effectiveness testing)

Interest-Rate

Swap

Contracts

$21

Interest Expense

$(56)

Interest Expense

$—

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

December 31, 2018

December 31, 2017

Derivative Instruments

Balance Sheet Location

Fair Value

Balance Sheet Location

Fair Value

Interest-Rate Swap Contracts

Other Current Assets

106

Other Current Assets

The estimated amount of pretax income as of December 31, 2018 that is expected to be reclassified from other comprehensive income into earnings, within the next 12 months is approximately $50,000.

Shareholders' Equity

12 Months Ended

Dec. 31, 2018

Equity [Abstract]

Shareholders' Equity

12.

Shareholders’ Equity

On July 7, 2017 the Company entered into Securities Purchase Agreements with Ashok Trivedi and Sunil Wadhwani pursuant to which the Company agreed to sell to each the number of shares of Company common stock (“Common Stock”) equal to $3.0 million divided by the greater of (i) $3.50 per share of Common Stock and (ii) the closing price of the Common Stock on the NYSE American on July 10, 2017, which was $3.18 per share. On July 13, 2017, the Closing Date of the Company’s acquisition of InfoTrellis’ services division, the Company issued and sold an aggregate of approximately 1.7 million shares of Common Stock to Ashok Trivedi and Sunil Wadhwani for $6.0 million in aggregate gross proceeds. The Company used the proceeds from the private placement to fund a portion of the closing date purchase price of the InfoTrellis acquisition.

The Company purchased 2,574 and 4,134 shares in 2018 and 2017 at an average price of $8.01 and $4.52, respectively to satisfy employee tax obligations related to its Stock Incentive Plan. These shares were not acquired pursuant to any publicly announced purchase program.

Earnings per Share

12 Months Ended

Dec. 31, 2018

Earnings Per Share [Abstract]

Earnings per Share

13.

Earnings per Share

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

For the years ended December 31, 2018, 2017 and 2016, there were 141,000, nil and 500,000 anti-dilutive stock options that were excluded from the computation of diluted earnings per share, respectively.

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


	Years Ended December 31,
(Amounts in thousands):	2018		2017		2016
Weighted-average shares outstanding:
Basic		10,950		9,924		8,786
Stock options and restricted share units		211		74		178

Diluted		11,161		9,998		8,964

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


	Years Ended December 31,
(Amounts in thousands, except per share data):	2018		2017		2016
Net income	$	6,691	$	1,626	$	2,520
Basic weighted-average shares outstanding		10,950		9,924		8,786

Basic EPS	$	.61	$	.16	$	.29

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


	Years Ended December 31,
(Amounts in thousands, except per share data):	2018		2017		2016
Net income	$	6,691	$	1,626	$	2,520
Diluted weighted-average shares outstanding		11,161		9,998		8,964

Diluted EPS	$	.60	$	.16	$	.28

Fair Value Measurements

12 Months Ended

Dec. 31, 2018

Fair Value Disclosures [Abstract]

Fair Value Measurements

14.

Fair Value Measurements

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

•

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

•

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

•

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

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


	Fair Value as of December 31, 2018
(Amounts in thousands)	Level 1		Level 2		Level 3			Total
Interest-Rate Swap Contracts	$	—	$	106	$	—		$	106
Contingent consideration liabilities	$	—	$	—	$	(6,069	)	$	(6,069	)


	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 liabilities	$	—	$	—	$	(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.

In 2018, the Company revalued the contingent consideration liability after determining that relevant conditions for payment of such liability were unlikely to be fully satisfied. The revaluation resulted in an $11.1 million reduction to the contingent consideration liability which is reflected in selling and administrative expenses in the Company’s Consolidated Statements of Operations, in Item 8 herein.

The following table provides information regarding changes in the Company’s Level 3 fair values for the contingent consideration liability for the three years ended December 31, 2018:


	Years Ended December 31,
	2018			2017		2016
	(Amounts in thousands)
Beginning balance	$	17,125		$	—	$	—
Contingent consideration incurred		—			17,125		—
Payments made		—			—		—
Revaluation		(11,056	)		—		—

Ending balance	$	6,069		$	17,125	$	—

At December 31, 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 December 31, 2018
(Amounts in thousands)	Level 1		Level 2		Level 3		Total
Goodwill	$	—	$	—	$	26,106	$	26,106


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

During the year ended December 31, 2018, the Company recorded a goodwill impairment related to the InfoTrellis acquisition of $9.7 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

Quarterly Financial Information

12 Months Ended

Dec. 31, 2018

Quarterly Financial Information Disclosure [Abstract]

Quarterly Financial Information

15.

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


	Revenues		Gross Profit		Net Income		Earnings Per Share
Year Ended December 31, 2018	Revenues		Gross Profit		Net Income		Basic		Diluted
First quarter	$	43,333	$	10,261	$	1,380	$	.13	$	.12
Second quarter		44,894		10,892		2,817		.26		.25
Third quarter		44,292		10,710		1,620		.15		.14
Fourth quarter		44,645		10,665		874		.08		.08

Annual	$	177,164	$	42,528	$	6,691	$	.61	$	.60


	Revenues		Gross Profit		Net Income (loss)			Earnings (loss) Per Share
Year Ended December 31, 2017	Revenues		Gross Profit		Net Income (loss)			Basic			Diluted
First quarter	$	33,100	$	6,209	$	201		$	.02		$	.02
Second quarter		35,086		7,077		696			.08			.08
Third quarter		39,228		8,818		(136	)		(.01	)		(.01	)
Fourth quarter		40,468		9,525		865			.08			.08

Annual	$	147,882	$	31,629	$	1,626		$	.16		$	.16

Business Segments and Geographic Information

12 Months Ended

Dec. 31, 2018

Segment Reporting [Abstract]

Business Segments and Geographic Information

17.

Business Segments and Geographic Information

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

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

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

Below are the operating results of our reporting segments:


	At December 31,
	2018			2017			2016
	(Amounts in Thousands)
Revenues:
Data and analytics services	$	23,803		$	9,185		$	—
IT staffing services		153,361			138,697			132,008

Total revenues	$	177,164		$	147,882		$	132,008

Gross Margin %:
Data and analytics services		44.0	%		44.8	%		0.0	%
IT staffing services		20.9	%		19.8	%		19.9	%

Total gross margin %		24.0	%		21.4	%		19.9	%
Segment operating income:
Data and analytics services	$	5,710		$	2,531		$	—
IT staffing services		7,184			5,279			5,320

Subtotal		12,894			7,810			5,320
Amortization of acquired intangible assets		(2,727	)		(1,710	)		(813	)
Revaluation of contingent consideration liability		11,056			—			—
Goodwill impairment		(9,738	)		—			—
Acquisition-related transaction expenses		140			(2,019	)		—
Interest expenses and other, net		(2,211	)		(1,133	)		(487	)

Income before income taxes	$	9,414		$	2,948		$	4,020

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


	Total Assets						Depreciation & Amortization						Capital Expenditures
Amounts in thousands:	2018		2017		2016		2018		2017		2016		2018		2017		2016
Data and Analytics Services	$	43,182	$	53,683	$	—	$	2,051	$	925	$	—	$	175	$	11	$	—
IT Staffing Services		49,402		44,921		39,406		1,131		1,017		1,016		596		1,428		105

Total	$	92,584	$	98,604	$	39,406	$	3,182	$	1,942	$	1,016	$	771	$	1,439	$	105

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


	Revenues						Equipment, Enterprise Software and Leasehold Improvements, net
Amounts in thousands:	2018		2017		2016		2018		2017		2016
United States	$	172,610	$	145,513	$	132,008	$	1,956	$	1,730	$	494
Canada		3,125		1,729		—		17		19		—
India and Other		1,429		640		—		235		150		64

Total	$	177,164	$	147,882	$	132,008	$	2,208	$	1,899	$	558

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2018

Accounting Policies [Abstract]

Basis of Presentation

Basis of Presentation

Description of Business

Description of Business

We are a provider of Digital Transformation IT Services.

Recent Developments

Recent Developments

Accounting Principles

Accounting Principles

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

Principles of Consolidation

Principles of Consolidation

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

Use of Estimates

Use of Estimates

Cash and Cash Equivalents

Cash and Cash Equivalents

Accounts Receivable and Unbilled Receivables

Accounts Receivable and Unbilled Receivables

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

See Note 2 “Revenue from Contracts with Customers” for futher details.

Allowance for Uncollectible Accounts

Allowance for Uncollectible Accounts

Equipment, Enterprise Software and Leasehold Improvements

Equipment, Enterprise Software and Leasehold Improvements

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


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

Depreciation and amortization expense related to fixed assets totaled $455,000, $232,000 and $203,000 for the years ended December 31, 2018, 2017 and 2016, respectively.

Goodwill and Intangible Assets

Goodwill and Intangible Assets

Business Combinations

Business Combinations

Income Taxes

Income Taxes

Deferred Financing Costs

Deferred Financing Costs

Contingent Consideration Liability

Contingent Consideration Liability

Segment Reporting

Segment Reporting

Revenue Recognition

Revenue Recognition

Stock-Based Compensation

Stock-Based Compensation

Treasury Stock

Treasury Stock

Comprehensive Income

Comprehensive Income

Derivative Instruments and Hedging Activities - Interest Rate Swap Contracts

Derivative Instruments and Hedging Activities – Interest Rate Swap Contracts

Foreign Currency Translation

Foreign Currency Translation

Earnings Per Share

Earnings Per Share

Recently Issued Accounting Standards

Recently Issued Accounting Standards

Recently Adopted Accounting Pronouncements

Recent Accounting Pronouncements not yet adopted

Revenue from Contracts with Customers (Tables) - Accounting Standards Update 2014-09 [Member]

12 Months Ended

Dec. 31, 2018

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

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


	Years Ended December 31,
	2018		2017		2016
	(Amounts in millions)
Data and Analytics Services Segment
Time-and-material Contracts	$	18.9	$	7.8	$	—
Fixed-price Contracts		4.9		1.4		—

Subtotal Data and Analytics Services	$	23.8	$	9.2	$	—

IT Staffing Services Segment
Time-and-material Contracts	$	153.4	$	138.6	$	132.0
Fixed-price Contracts		—		0.1		—

Subtotal IT Staffing Services	$	153.4	$	138.7	$	132.0

Total Revenues	$	177.2	$	147.9	$	132.0

Summary of Revenue from External Customers

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


	Years Ended December 31,
	2018		2017		2016
	(Amounts in millions)
United States	$	172.6	$	145.5	$	132.0
Canada		3.1		1.7		—
India and Other		1.5		0.7		—

Total	$	177.2	$	147.9	$	132.0

Business Combinations (Tables)

12 Months Ended

Dec. 31, 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 $17,125,000.

Schedule of Sources of Funds in Business Acquisition

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


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

Cash paid at Closing	$	35,750

Schedule of Fair Value of Net Assets Acquired

The valuation of net assets acquired is as follows:


(in thousands)	Amounts
Current Assets	$	6,909
Fixed Assets and Other		215
Identifiable intangible assets:
Client relationships		16,671
Covenant not-to-compete		761
Trade name		1,221
Technology		1,209

Total identifiable intangible assets		19,862
Goodwill		27,417
Current liabilities		(2,389	)

Net Assets Acquired	$	52,014

Summary of Unaudited Pro Forma Results

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


	Years Ended December 31,
	2018		2017		2016
	(Amounts in Thousands, except per share data)
Revenue	$	177,164	$	158,785	$	157,077
Net income	$	6,691	$	2,388	$	6,778
Earnings per share—diluted	$	.60	$	.22	$	.63

Goodwill and Other Intangible Assets, net (Tables)

12 Months Ended

Dec. 31, 2018

Goodwill and Intangible Assets Disclosure [Abstract]

Reconciliation of Goodwill

A reconciliation of the beginning and ending amounts of goodwill for the three years ended December 31, 2018 is as follows:


	Years Ended December 31,
	2018			2017		2016
	(Amounts in thousands)
Goodwill, beginning balance	$	35,844		$	8,427	$	8,427
Addition in current period		—			27,417		—
Reduction in current period		(9,738	)		—		—

Goodwill, ending balance	$	26,106		$	35,844	$	8,427

Components of Identifiable Intangible assets

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


	As of December 31, 2018
(Amounts in thousands)	Amortization Period (In Years)		Gross Carrying Value		Accumulative Amortization		Net Carrying Value
IT Staffing Services:
Client relationships		12	$	7,999	$	2,361	$	5,638
Covenant-not-to-compete		5		319		226		93
Trade name		3		249		249		—

Data and Analytics Services:
Client relationships		12		16,671		2,025		14,646
Covenant-not-to-compete		5		761		222		539
Trade name		5		1,221		356		865
Technology		7		1,209		252		957

Total Intangible Assets			$	28,429	$	5,691	$	22,738


	As of December 31, 2017
(Amounts in thousands)	Amortization Period (In Years)		Gross Carrying Value		Accumulative Amortization		Net Carrying Value
IT Staffing Services:
Client relationships		12	$	7,999	$	1,694	$	6,305
Covenant-not-to-compete		5		319		162		157
Trade name		3		249		211		38
Data and Analytics Services:
Client relationships		12		16,671		636		16,035
Covenant-not-to-compete		5		761		70		691
Trade name		5		1,221		112		1,109
Technology		7		1,209		79		1,130

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

Schedule of Estimated Amortization Expense

The estimated aggregate amortization expense for intangible assets for the years ending December 31, 2019 through 2023 is as follows:


	Years Ended December 31,
	2019		2020		2021		2022		2023
	(Amounts in thousands)
Amortization expense	$	2,689	$	2,654	$	2,625	$	2,443	$	2,229

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2018

Commitments and Contingencies Disclosure [Abstract]

Schedule of Minimum Future Rental Payments

The Company rents certain office facilities and equipment under noncancelable operating leases, which provide for the following future minimum rental payments as of December 31, 2018:


	Total Amount
	(Amounts in thousands)
2019	$	1,583
2020		1,528
2021		1,051
2022		1,035
2023		1,039
Thereafter		208

Total	$	6,444

Stock-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2018

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

Summary of Company's Stock Option Activity

Following is a summary of the Company’s stock option activity for the three years ended December 31, 2018:


	Number of Options			Weighted Average Exercise Price
Outstanding at December 31, 2015		472,000		$	0.50
Granted		670,000			3.52
Exercised		(252,000	)		0.40
Cancelled / forfeited		—			—

Outstanding at December 31, 2016		890,000			2.80
Granted		—			—
Exercised		(180,000	)		0.43
Cancelled / forfeited		(36,000	)		2.90

Outstanding at December 31, 2017		674,000			3.43
Granted		495,000			6.72
Exercised		(52,000	)		2.08
Cancelled / forfeited		(6,000	)		3.20

Outstanding at December 31, 2018		1,111,000		$	4.95

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

The table below summarizes information regarding the Company’s outstanding and exercisable stock options as of December 31, 2018:


Range of Exercise Prices:	Options Outstanding		Weighted Average Remaining Contractual Life (in years)		Weighted Average Exercise Price
$0.01 to $2.00		6,000		1.0	$	1.18
$2.01 to $4.00		610,000		7.2	$	3.55
$4.01 to $6.00		315,000		9.9	$	6.30
$6.01 to $8.00		180,000		9.2	$	7.46

		1,111,000		8.3	$	4.95


Range of Exercise Prices:	Options Exercisable		Weighted Average Remaining Contractual Life (in years)		Weighted Average Exercise Price
$0.01 to $2.00		6,000		1.0	$	1.18
$2.01 to $4.00		208,000		7.2	$	3.61
$4.01 to $6.00		—		—		—
$6.01 to $8.00		—		—		—

		214,000		7.0	$	3.54

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

The Company used the following assumptions with respect to the Black-Scholes option pricing model for Mastech Digital stock options issued during 2018 and 2016.


	Years Ended December 31,
	2018			2017		2016
Stock option grants:
Weighted-average risk-free interest rate		2.8	%		—		1.34	%
Weighted-average dividend yield		0.0	%		—		0.0	%
Expected volatility		50.6	%		—		55.9	%
Expected term (in years)		5.0			—		5.5
Weighted-average fair value	$	3.15		$	—	$	3.52

Summary of Mastech's Restricted Stock Unit Activity

Following is a summary of Mastech’s restricted stock activity for the three years ended December 31, 2018:


	Years Ended December 31,
	2018			2017			2016
Beginning outstanding balance		30,500			65,110			134,740
Awarded		25,380			—			—
Released		(21,500	)		(34,610	)		(44,630	)
Forfeited		—			—			(25,000	)

Ending outstanding balance		34,380			30,500			65,110

Summary of Mastech Performance Share Unit Activity

Following is a summary of Mastech performance share activity for the three years ended December 31, 2018:


	Years Ended December 31,
	2018		2017		2016
Beginning outstanding balance		—		—		152,838
Awarded		—		—		—
Released		—		—		—
Forfeited		—		—		(152,838	)

Ending outstanding balance		—		—		—

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2018

Income Tax Disclosure [Abstract]

Components of Income Before Income Taxes

The components of income before income as shown in the accompanying Consolidated Statement of Operations, consisted of the following for the years ended December 31, 2018, 2017 and 2016:


	Years Ended December 31,
	2018		2017		2016
	(Amounts in thousands)
Income before income taxes:
Domestic	$	7,520	$	1,875	$	3,544
Foreign		1,894		1,073		476

Income before income taxes	$	9,414	$	2,948	$	4,020

Provision for Income Taxes

The provision for income taxes, as shown in the accompanying Consolidated Statement of Operations, consisted of the following for the years ended December 31, 2018, 2017 and 2016:


	Years Ended December 31,
	2018			2017			2016
	(Amounts in thousands)
Current provision:
Federal	$	1,494		$	1,101		$	1,189
State		273			159			101
Foreign		807			276			161

Total current provision		2,574			1,536			1,451

Deferred provision:
Federal		317			(205	)		43
State		96			(73	)		6
Foreign		(264	)		64			—

Total deferred provision		149			(214	)		49

Total provision for income taxes	$	2,723		$	1,322		$	1,500

Reconciliation of Income Taxes

The reconciliation of income taxes computed using our statutory U.S. income tax rate and the provision for income taxes for the years ended December 31, 2018, 2017 and 2016 were as follows:


	Years Ended December 31,
(Amounts in thousands)	2018					2017					2016
Income taxes computed at the federal statutory rate	$	1,977		21.0	%	$	1,002		34.0	%	$	1,367	34.0	%
State income taxes, net of federal tax benefit		387		4.1			116		3.9			107	2.7
Excess tax benefits from stock options/restricted shares		(93	)	(1.0	)		(140	)	(4.7	)		—	—
Estimated charge for U.S. tax reform		251		2.7			372		12.6			—	—
Difference in tax rate on foreign earnings/other		201		2.1			(28	)	(1.0	)		26	0.6

	$	2,723		28.9	%	$	1,322		44.8	%	$	1,500	37.3	%

Components of Deferred Tax Assets and Liabilities

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


	At December 31,
	2018		2017
	(Amounts in thousands)
Deferred tax assets:
Allowance for doubtful accounts	$	109	$	99
Accrued vacation and bonuses		228		230
Stock-based compensation expense		194		119
Acquisition-related transaction costs		507		501

Total deferred tax assets		1,038		949

Deferred tax liabilities:
Prepaid expenses		186		160
Depreciation, intangibles and other		555		321

Total deferred tax liabilities		741		481

Net deferred tax asset	$	297	$	468

Unrecognized Tax Benefits Related to Uncertain Tax Positions


	Years Ended December 31,
(Amounts in thousands)	2018			2017			2016
Unrecognized tax benefits, beginning balance	$	95		$	128		$	135
Additions related to current period		208			—			20
Additions related to prior periods		—			—			—
Reductions related to prior periods		(40	)		(33	)		(27	)

Unrecognized tax benefits, ending balance	$	263		$	95		$	128

Derivative Instruments and Hedging Activities (Tables)

12 Months Ended

Dec. 31, 2018

Derivative Instruments and Hedging Activities Disclosure [Abstract]

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

The effect of derivative instruments on the Consolidated Statements of Operations and Comprehensive Income (“OCI”) for the year ended December 31, 2018 (in thousands):

Derivatives in

ASC Topic 815

Cash Flow

Hedging

Relationships

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

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

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

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

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

(Effective Portion)

(Ineffective Portion/Amounts excluded
from effectiveness testing)

Interest-Rate

Swap

Contracts

$96

Interest Expense

$(2)

Interest Expense

$—

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

Derivatives in

ASC Topic 815

Cash Flow

Hedging

Relationships

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

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

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

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

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

(Effective Portion)

(Ineffective Portion/Amounts excluded
from effectiveness testing)

Interest-Rate

Swap

Contracts

$21

Interest Expense

$(56)

Interest Expense

$—

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

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

December 31, 2018

December 31, 2017

Derivative Instruments

Balance Sheet Location

Fair Value

Balance Sheet Location

Fair Value

Interest-Rate Swap Contracts

Other Current Assets

106

Other Current Assets

Earnings per Share (Tables)

12 Months Ended

Dec. 31, 2018

Earnings Per Share [Abstract]

Schedule of Denominators of Basic and Diluted EPS Computations

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


	Years Ended December 31,
(Amounts in thousands):	2018		2017		2016
Weighted-average shares outstanding:
Basic		10,950		9,924		8,786
Stock options and restricted share units		211		74		178

Diluted		11,161		9,998		8,964

Computation of Basic EPS

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


	Years Ended December 31,
(Amounts in thousands, except per share data):	2018		2017		2016
Net income	$	6,691	$	1,626	$	2,520
Basic weighted-average shares outstanding		10,950		9,924		8,786

Basic EPS	$	.61	$	.16	$	.29

Computation of Diluted EPS


	Years Ended December 31,
(Amounts in thousands, except per share data):	2018		2017		2016
Net income	$	6,691	$	1,626	$	2,520
Diluted weighted-average shares outstanding		11,161		9,998		8,964

Diluted EPS	$	.60	$	.16	$	.28

Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 2018

Fair Value Disclosures [Abstract]

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

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


	Fair Value as of December 31, 2018
(Amounts in thousands)	Level 1		Level 2		Level 3			Total
Interest-Rate Swap Contracts	$	—	$	106	$	—		$	106
Contingent consideration liabilities	$	—	$	—	$	(6,069	)	$	(6,069	)


	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 liabilities	$	—	$	—	$	(17,125	)	$	(17,125	)

Schedule of Changes in Level 3 Fair Values for Contingent Consideration Liability

The following table provides information regarding changes in the Company’s Level 3 fair values for the contingent consideration liability for the three years ended December 31, 2018:


	Years Ended December 31,
	2018			2017		2016
	(Amounts in thousands)
Beginning balance	$	17,125		$	—	$	—
Contingent consideration incurred		—			17,125		—
Payments made		—			—		—
Revaluation		(11,056	)		—		—

Ending balance	$	6,069		$	17,125	$	—

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

At December 31, 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 December 31, 2018
(Amounts in thousands)	Level 1		Level 2		Level 3		Total
Goodwill	$	—	$	—	$	26,106	$	26,106


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

Quarterly Financial Information (Tables)

12 Months Ended

Dec. 31, 2018

Quarterly Financial Information Disclosure [Abstract]

Summary of Quarterly Financial Information


	Revenues		Gross Profit		Net Income		Earnings Per Share
Year Ended December 31, 2018	Revenues		Gross Profit		Net Income		Basic		Diluted
First quarter	$	43,333	$	10,261	$	1,380	$	.13	$	.12
Second quarter		44,894		10,892		2,817		.26		.25
Third quarter		44,292		10,710		1,620		.15		.14
Fourth quarter		44,645		10,665		874		.08		.08

Annual	$	177,164	$	42,528	$	6,691	$	.61	$	.60


	Revenues		Gross Profit		Net Income (loss)			Earnings (loss) Per Share
Year Ended December 31, 2017	Revenues		Gross Profit		Net Income (loss)			Basic			Diluted
First quarter	$	33,100	$	6,209	$	201		$	.02		$	.02
Second quarter		35,086		7,077		696			.08			.08
Third quarter		39,228		8,818		(136	)		(.01	)		(.01	)
Fourth quarter		40,468		9,525		865			.08			.08

Annual	$	147,882	$	31,629	$	1,626		$	.16		$	.16

Business Segments and Geographic Information (Tables)

12 Months Ended

Dec. 31, 2018

Segment Reporting [Abstract]

Summary of Operating Segments

Below are the operating results of our reporting segments:


	At December 31,
	2018			2017			2016
	(Amounts in Thousands)
Revenues:
Data and analytics services	$	23,803		$	9,185		$	—
IT staffing services		153,361			138,697			132,008

Total revenues	$	177,164		$	147,882		$	132,008

Gross Margin %:
Data and analytics services		44.0	%		44.8	%		0.0	%
IT staffing services		20.9	%		19.8	%		19.9	%

Total gross margin %		24.0	%		21.4	%		19.9	%
Segment operating income:
Data and analytics services	$	5,710		$	2,531		$	—
IT staffing services		7,184			5,279			5,320

Subtotal		12,894			7,810			5,320
Amortization of acquired intangible assets		(2,727	)		(1,710	)		(813	)
Revaluation of contingent consideration liability		11,056			—			—
Goodwill impairment		(9,738	)		—			—
Acquisition-related transaction expenses		140			(2,019	)		—
Interest expenses and other, net		(2,211	)		(1,133	)		(487	)

Income before income taxes	$	9,414		$	2,948		$	4,020

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

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


	Total Assets						Depreciation & Amortization						Capital Expenditures
Amounts in thousands:	2018		2017		2016		2018		2017		2016		2018		2017		2016
Data and Analytics Services	$	43,182	$	53,683	$	—	$	2,051	$	925	$	—	$	175	$	11	$	—
IT Staffing Services		49,402		44,921		39,406		1,131		1,017		1,016		596		1,428		105

Total	$	92,584	$	98,604	$	39,406	$	3,182	$	1,942	$	1,016	$	771	$	1,439	$	105

Summary of Revenue from External Customers and Long-lived Assets

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


	Revenues						Equipment, Enterprise Software and Leasehold Improvements, net
Amounts in thousands:	2018		2017		2016		2018		2017		2016
United States	$	172,610	$	145,513	$	132,008	$	1,956	$	1,730	$	494
Canada		3,125		1,729		—		17		19		—
India and Other		1,429		640		—		235		150		64

Total	$	177,164	$	147,882	$	132,008	$	2,208	$	1,899	$	558

Summary of Significant Accounting Policies - Additional Information (Detail)		3 Months Ended		12 Months Ended
	Jul. 24, 2018	Dec. 31, 2018 USD ($) shares	Dec. 31, 2017 USD ($) shares	Dec. 31, 2018 USD ($) Segments Segment shares	Dec. 31, 2017 USD ($) shares	Dec. 31, 2016 USD ($)	Jan. 01, 2019 USD ($)
Significant Accounting Policies [Line Items]
Stock split description				Two-for-one
Stock split conversion ratio	2
Allowance for uncollectible accounts		$ 408,000	$ 398,000	$ 408,000	$ 398,000
Bad debt (credit) expense				10,000	$ 10,000	$ 75,000
Goodwill impairment loss				9,738,000
Revaluation of contingent consideration liability				$ (11,056,000)
Number of reportable segment \| Segments				2
Stock Incentive Plan, shares available for issuance \| shares		3,600,000		3,600,000
Vesting period				5 years		5 years
Treasury stock, shares \| shares		1,643,846	1,641,272	1,643,846	1,641,272
Repurchases of treasury stock		$ 4,174,000	$ 4,154,000	$ 4,174,000	$ 4,154,000
Expiration period of stock repurchase program				Dec. 22, 2016
Subsequent Event [Member]
Significant Accounting Policies [Line Items]
Lease asset							$ 5,700,000
Lease liability							$ 5,700,000
Minimum [Member]
Significant Accounting Policies [Line Items]
Vesting period				3 years
Maximum [Member]
Significant Accounting Policies [Line Items]
Vesting period				5 years
Info Trellis Inc [Member]
Significant Accounting Policies [Line Items]
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
Stock split, stock issued date	Aug. 24, 2018
Allowance for uncollectible accounts		408,000	398,000	$ 408,000	398,000
Bad debt (credit) expense				10,000	10,000	$ 75,000
Depreciation and amortization expense related to fixed assets				455,000	232,000	$ 203,000
Impairment on goodwill and intangible assets				0
Goodwill impairment loss				9,738,000
Valuation allowance provided		0		0
Estimated one-time, non-cash charge related to enactment of Tax and Jobs Act of 2017					372,000
Re-measurement of deferred tax assets arising from a lower U.S. corporate tax rate					294,000
One-time transition tax applicable to new dividend exemption system related to foreign earnings				165,000	78,000
Deferred tax assets additional expense		86,000		86,000
Uncertain tax positions		263,000	95,000	263,000	95,000
Revaluation of contingent consideration liability				$ (11,056,000)
Number of reportable segment \| Segment				2
Info Trellis Inc [Member] \| Enterprise Software [Member]
Significant Accounting Policies [Line Items]
Software development cost capitalized		1,800,000	1,300,000	$ 1,800,000	$ 1,300,000
Info Trellis Inc [Member] \| Minimum [Member]
Significant Accounting Policies [Line Items]
Estimated useful life, intangible assets				3 years
Info Trellis Inc [Member] \| Maximum [Member]
Significant Accounting Policies [Line Items]
Estimated useful life, intangible assets				12 years
Accounting Standards Update 2018-05 [Member]
Significant Accounting Policies [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		86,000	294,000
One-time transition tax applicable to new dividend exemption system related to foreign earnings		$ 165,000	$ 78,000
Accounting Standards Update 2014-09 [Member]
Significant Accounting Policies [Line Items]
Percentage of billing expense revenues				2.00%
Accounting Standards Update 2014-09 [Member] \| Info Trellis Inc [Member]
Significant Accounting Policies [Line Items]
Percentage of billing expense revenues				2.00%

Summary of Significant Accounting Policies - Estimated Useful Lives of Depreciable Assets (Detail)	12 Months Ended
	Dec. 31, 2018
Laptop Computers [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of depreciable assets	18 months
Equipment [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of depreciable assets	3 years
Equipment [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of depreciable assets	5 years
Enterprise Software [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of depreciable assets	3 years
Enterprise Software [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of depreciable assets	5 years

Revenue from Contract with Customer - Additional Information (Detail) - Accounting Standards Update 2014-09 [Member] - Customer	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
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
Sales Revenue Net [Member] \| Revenue from Rights Concentration Risk [Member] \| CGI [Member]
Disaggregation of Revenue [Line Items]
Percentage of number of customers revenue	12.80%	12.60%
Sales Revenue Net [Member] \| Revenue from Rights Concentration Risk [Member] \| Accenture PLC [Member]
Disaggregation of Revenue [Line Items]
Percentage of number of customers revenue		10.70%
Accounts Receivable [Member] \| Revenue from Rights Concentration Risk [Member] \| CGI [Member]
Disaggregation of Revenue [Line Items]
Percentage of number of customers revenue	17.90%	7.30%
Accounts Receivable [Member] \| Revenue from Rights Concentration Risk [Member] \| Accenture PLC [Member]
Disaggregation of Revenue [Line Items]
Percentage of number of customers revenue		5.00%
Top Ten Customers [Member]
Disaggregation of Revenue [Line Items]
Revenue percentage of total revenue	47.00%	47.00%	44.00%
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	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disaggregation of Revenue [Line Items]
Revenues by contract type and operating segment	$ 177.2	$ 147.9	$ 132.0
Data and Analytics Services [Member]
Disaggregation of Revenue [Line Items]
Revenues by contract type and operating segment	23.8	9.2
Data and Analytics Services [Member] \| Time-and-Material Contract [Member]
Disaggregation of Revenue [Line Items]
Revenues by contract type and operating segment	18.9	7.8
Data and Analytics Services [Member] \| Fixed-Price Contract [Member]
Disaggregation of Revenue [Line Items]
Revenues by contract type and operating segment	4.9	1.4
IT Staffing Services [Member]
Disaggregation of Revenue [Line Items]
Revenues by contract type and operating segment	153.4	138.7	132.0
IT Staffing Services [Member] \| Time-and-Material Contract [Member]
Disaggregation of Revenue [Line Items]
Revenues by contract type and operating segment	$ 153.4	138.6	$ 132.0
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	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Revenue from External Customer [Line Items]
Total	$ 177.2	$ 147.9	$ 132.0
United States [Member]
Revenue from External Customer [Line Items]
Total	172.6	145.5	$ 132.0
Canada [Member]
Revenue from External Customer [Line Items]
Total	3.1	1.7
India and Other [Member]
Revenue from External Customer [Line Items]
Total	$ 1.5	$ 0.7

Business Combinations - Additional Information (Detail)			3 Months Ended								12 Months Ended
Business Combinations - Additional Information (Detail)	Jul. 13, 2017 USD ($)	Jul. 07, 2017 USD ($) Agreement $ / shares shares	Dec. 31, 2018 USD ($)	Sep. 30, 2018 USD ($)	Jun. 30, 2018 USD ($)	Mar. 31, 2018 USD ($)	Dec. 31, 2017 USD ($)	Sep. 30, 2017 USD ($)	Jun. 30, 2017 USD ($)	Mar. 31, 2017 USD ($)	Dec. 31, 2018 USD ($)	Dec. 31, 2017 USD ($)	Dec. 31, 2016 USD ($)	Jul. 31, 2018 USD ($)	Apr. 20, 2018 USD ($)	Apr. 19, 2018 USD ($)	Apr. 19, 2017 USD ($)
Business Acquisition [Line Items]
Contingent consideration liability			$ 6,069,000				$ 17,125,000				$ 6,069,000	$ 17,125,000
Revolving credit availability			9,000,000				13,000,000				9,000,000	13,000,000
Revenues			44,645,000	$ 44,292,000	$ 44,894,000	$ 43,333,000	40,468,000	$ 39,228,000	$ 35,086,000	$ 33,100,000	177,164,000	147,882,000	$ 132,008,000
Net income			874,000	$ 1,620,000	$ 2,817,000	$ 1,380,000	$ 865,000	$ (136,000)	$ 696,000	$ 201,000	6,691,000	1,626,000	$ 2,520,000
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		1,700,000
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
Fair value of contingent consideration liability	$ 17,125,000
Contingent consideration liability														$ 0
Transaction costs related to acquisition												2,000,000
Reversal of transaction costs related to acquisition											$ 140,000
Revenues												9,200,000
Net income												$ 1,100,000
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]
Fair value of contingent consideration liability		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]
Fair value of contingent consideration liability		$ 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 Source of Funds (Detail) - USD ($) $ in Thousands		12 Months Ended
	Jul. 13, 2017	Dec. 31, 2017	Dec. 31, 2018
Business Acquisition [Line Items]
Sale of common stock in a private placement transactions		$ 6,000
Revolving Line of Credit [Member]
Business Acquisition [Line Items]
Outstanding borrowings amount		$ 9,000	$ 13,600
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 Valuation of Net Assets Acquired (Detail) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Jul. 13, 2017	Dec. 31, 2016	Dec. 31, 2015
Identifiable intangible assets:
Goodwill	$ 26,106	$ 35,844		$ 8,427	$ 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	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Business Acquisition [Line Items]
Revenue	$ 177,164	$ 158,785	$ 157,077
Net income	$ 6,691	$ 2,388	$ 6,778
Earnings per share-diluted	$ 0.60	$ 0.22	$ 0.63

Goodwill and Other Intangible Assets - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Jul. 13, 2017	Dec. 31, 2015	Jun. 15, 2015
Goodwill and Intangible Assets [Line Items]
Goodwill	$ 26,106	$ 35,844	$ 8,427		$ 8,427
Goodwill impairment	9,738
Amortization expense	2,727	$ 1,710	$ 813
Hudson IT [Member]
Goodwill and Intangible Assets [Line Items]
Goodwill						$ 8,427
Info Trellis Inc [Member]
Goodwill and Intangible Assets [Line Items]
Goodwill				$ 27,417
Goodwill impairment	$ 9,738

Goodwill and Other Intangible Assets - Reconciliation of Goodwill (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Goodwill And Intangible Assets Net [Abstract]
Goodwill, beginning balance	$ 35,844	$ 8,427	$ 8,427
Addition in current period		27,417	0
Reduction in current period	(9,738)		0
Goodwill, ending balance	$ 26,106	$ 35,844	$ 8,427

Goodwill and Other Intangible Assets - Components of Identifiable Intangible assets (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Goodwill and Intangible Assets [Line Items]
Total Intangible Assets, Gross Carrying Value	$ 28,429	$ 28,429
Intangible Assets, Accumulated Amortization	5,691	2,964
Total Intangible Assets, Net Carrying Value	$ 22,738	$ 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	2,361	1,694
Intangible Assets, Net Carrying Value	$ 5,638	$ 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	2,025	636
Intangible Assets, Net Carrying Value	$ 14,646	$ 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	226	162
Intangible Assets, Net Carrying Value	$ 93	$ 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	222	70
Intangible Assets, Net Carrying Value	$ 539	$ 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	356	112
Intangible Assets, Net Carrying Value	$ 865	$ 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	252	79
Intangible Assets, Net Carrying Value	$ 957	$ 1,130

Goodwill and Other Intangible Assets - Schedule of Estimated Amortization Expense (Detail) $ in Thousands	Dec. 31, 2018 USD ($)
Intangible Liability Disclosure [Abstract]
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
Estimated aggregate amortization expense for year ending 2023	$ 2,229

Cash and Cash Equivalents - Additional Information (Detail) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Cash and Cash Equivalents [Abstract]
Cash and cash equivalents	$ 1,294,000	$ 2,478,000
Restrictions on the Company's cash balances	$ 0	$ 0

Credit Facility - Additional information (Detail) - USD ($)				12 Months Ended
	Apr. 20, 2018	Apr. 19, 2018	Jul. 13, 2017	Dec. 31, 2018	Dec. 31, 2017	Apr. 19, 2017
Line of Credit Facility [Line Items]
Current borrowing capacity under line of credit facility				$ 9,000,000	$ 13,000,000
Payment of deferred financing costs				71,000	435,000
Deferred financing costs				367,000	395,000
Borrowings amount					30,500,000
Long term debt				$ 34,129,000	34,149,000
Term Loan Facility [Member]
Line of Credit Facility [Line Items]
Line of credit, maturity date				Jul. 13, 2022
Outstanding borrowings amount				$ 25,500,000	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	22,500,000	$ 27,500,000		$ 22,500,000		$ 27,500,000
Outstanding borrowings amount				13,600,000	$ 9,000,000
Long term debt				$ 13,600,000
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	5,000,000	3,000,000		$ 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
Borrowings amount			$ 30,500,000
PNC Bank, N.A. [Member] \| Delayed Draw Term Loan [Member]
Line of Credit Facility [Line Items]
Credit facility maximum borrowing capacity		7,000,000
PNC Bank, N.A. [Member] \| Revolving Line of Credit [Member]
Line of Credit Facility [Line Items]
Credit facility maximum borrowing capacity		27,500,000
Borrowings amount			$ 9,000,000
Maximum [Member]
Line of Credit Facility [Line Items]
Revolving credit facility percentage margin over base rate				1.25%
Term loan percentage margin over base rate				2.50%
Revolving credit facility percentage margin adjusted LIBOR rate				2.25%
Term loan percentage margin adjusted LIBOR rate				3.50%
Commitment fee				0.30%
Maximum [Member] \| PNC Bank, N.A. [Member] \| Revolving Line of Credit [Member]
Line of Credit Facility [Line Items]
Credit facility additional borrowing capacity upon certain conditions		$ 10,000,000
Minimum [Member]
Line of Credit Facility [Line Items]
Revolving credit facility percentage margin over base rate				0.50%
Term loan percentage margin over base rate				1.75%
Revolving credit facility percentage margin adjusted LIBOR rate				1.50%
Term loan percentage margin adjusted LIBOR rate				2.75%
Commitment fee				0.20%

Credit Facility - Schedule of Annual Aggregate Outstanding Debt (Detail) $ in Thousands	Dec. 31, 2018 USD ($)
Maturities of Long-term Debt and Capital Lease Obligations [Abstract]
2019	$ 4,575
2020	4,575
2021	4,956
2022	24,965
2023	0
Total	$ 39,071

Commitments and Contingencies - Schedule of Minimum Future Rental Payments (Detail) $ in Thousands	Dec. 31, 2018 USD ($)
Commitments and Contingencies Disclosure [Abstract]
2019	$ 1,583
2020	1,528
2021	1,051
2022	1,035
2023	1,039
Thereafter	208
Total	$ 6,444

Employee Benefit Plan - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Defined Benefit Plan Disclosure [Line Items]
Matching contributions	$ 0	$ 0	$ 0
Hudson Employee Retirement Savings Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Percentage of company's matching contribution	50.00%
Percentage of employees eligible earnings for company's matching contribution	6.00%
Total contributions to the retirement plan	$ 79,000	$ 89,000	$ 105,000

Stock-Based Compensation - Additional Information (Detail)		12 Months Ended
	Jul. 24, 2018	Dec. 31, 2018 USD ($) $ / shares shares	Dec. 31, 2017 USD ($) shares	Dec. 31, 2016 USD ($) shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares allocated for issuance to directors, officers and key personnel \| shares		3,600,000
Stock split conversion ratio	2
Stock split description		Two-for-one
Shares available for future grants \| shares		549,000
Stock options vesting period		5 years		5 years
Expiration period		10 years
Price per share \| $ / shares		$ 6.30
Aggregate intrinsic value of stock options		$ 1,700,000
Intrinsic value of vested and expected to vest stock options		1,700,000
Intrinsic value of options exercised		373,000	$ 522,000	$ 849,000
Measurement date fair value of stock options vested		$ 228,000	$ 198,000	$ 0
Number of Options, Granted \| shares		495,000	0	670,000
Dividend yield assumption		0.00%		0.00%
Expected term for stock option grants		5 years	0 years	5 years 6 months
Stock-based compensation expense		$ 470,000	$ 381,000	$ 408,000
Tax benefits		128,000	$ 141,000	$ 152,000
Expenses related to non-vested stock options		$ 2,000,000
Weighted-average remaining requisite service period		3 years 10 months 24 days
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options vesting period		3 years
Expected term for stock option grants		5 years
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options vesting period		5 years
Expected term for stock option grants		5 years 6 months
Stock Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of outstanding and/or exercised stock options \| shares		2,564,000
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock units released or outstanding vested \| shares		260,000
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock units released or outstanding \| shares		227,000
Restricted Stock Units Activity [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Aggregate intrinsic value of restricted stock units outstanding		$ 217,000
Intrinsic value of restricted shares released		178,000
Unrecognized compensation expense		$ 105,000

Stock-Based Compensation - Summary of Company's Stock Option Activity (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Number of Options Outstanding, Beginning Balance	674,000	890,000	472,000
Number of Options, Granted	495,000	0	670,000
Number of Options, Exercised	(52,000)	(180,000)	(252,000)
Number of Options, Cancelled / forfeited	(6,000)	(36,000)
Number of Options Outstanding, Ending Balance	1,111,000	674,000	890,000
Weighted Average Exercise Price, Beginning Balance	$ 3.43	$ 2.80	$ 0.50
Weighted Average Exercise Price, Granted	6.72		3.52
Weighted Average Exercise Price, Exercised	2.08	0.43	0.40
Weighted Average Exercise Price, Cancelled / forfeited	3.20	2.90
Weighted Average Exercise Price, Ending Balance	$ 4.95	$ 3.43	$ 2.80

Stock-Based Compensation - Summary of Information Regarding the Company's Outstanding and Exercisable Stock Options (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding	1,111,000	674,000	890,000	472,000
Weighted Average Remaining Contractual Life (in years)	8 years 3 months 18 days
Weighted Average Exercise Price	$ 4.95	$ 3.43	$ 2.80	$ 0.50
Options Exercisable	214,000
Weighted average remaining contractual life, options exercisable	7 years
Weighted average exercise price, options exercisable	$ 3.54
Range One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding	6,000
Lower range of exercise price	$ 0.01
Upper range of exercise price	$ 2.00
Weighted Average Remaining Contractual Life (in years)	1 year
Weighted Average Exercise Price	$ 1.18
Options Exercisable	6,000
Range of exercise prices, minimum, options exercisable	$ 0.01
Range of exercise price, maximum, options exercisable	$ 2.00
Weighted average remaining contractual life, options exercisable	1 year
Weighted average exercise price, options exercisable	$ 1.18
Range Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding	610,000
Lower range of exercise price	$ 2.01
Upper range of exercise price	$ 4.00
Weighted Average Remaining Contractual Life (in years)	7 years 2 months 12 days
Weighted Average Exercise Price	$ 3.55
Options Exercisable	208,000
Range of exercise prices, minimum, options exercisable	$ 2.01
Range of exercise price, maximum, options exercisable	$ 4.00
Weighted average remaining contractual life, options exercisable	7 years 2 months 12 days
Weighted average exercise price, options exercisable	$ 3.61
Range Three [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding	315,000
Lower range of exercise price	$ 4.01
Upper range of exercise price	$ 6.00
Weighted Average Remaining Contractual Life (in years)	9 years 10 months 24 days
Weighted Average Exercise Price	$ 6.30
Range of exercise prices, minimum, options exercisable	4.01
Range of exercise price, maximum, options exercisable	$ 6.00
Weighted average remaining contractual life, options exercisable	0 years
Range Four [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding	180,000
Lower range of exercise price	$ 6.01
Upper range of exercise price	$ 8.00
Weighted Average Remaining Contractual Life (in years)	9 years 2 months 12 days
Weighted Average Exercise Price	$ 7.46
Range of exercise prices, minimum, options exercisable	6.01
Range of exercise price, maximum, options exercisable	$ 8.00
Weighted average remaining contractual life, options exercisable	0 years

Stock-Based Compensation - Summary of Assumptions with Respect to the Black-Scholes Option Pricing Model (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions and Methodology [Abstract]
Weighted-average risk-free interest rate	2.80%		1.34%
Weighted-average dividend yield	0.00%		0.00%
Expected volatility	50.60%		55.90%
Expected term (in years)	5 years	0 years	5 years 6 months
Weighted-average fair value	$ 3.15		$ 3.52

Stock-Based Compensation - Summary of Mastech's Restricted Stock Unit Activity (Detail) - Restricted Stock Units Activity [Member] - shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Beginning outstanding balance	30,500	65,110	134,740
Awarded	25,380
Released	(21,500)	(34,610)	(44,630)
Forfeited			(25,000)
Ending outstanding balance	34,380	30,500	65,110

Stock-Based Compensation - Summary of Mastech Performance Share Unit Activity (Detail) - Performance Shares [Member] - shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Beginning outstanding balance			152,838
Awarded	0	0	0
Released	0	0	0
Forfeited			(152,838)
Ending outstanding balance	0

Income Taxes - Components of Income Before Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income before income taxes:
Domestic	$ 7,520	$ 1,875	$ 3,544
Foreign	1,894	1,073	476
Income before income taxes	$ 9,414	$ 2,948	$ 4,020

Income Taxes - Provision for Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Current provision:
Federal	$ 1,494	$ 1,101	$ 1,189
State	273	159	101
Foreign	807	276	161
Total current provision	2,574	1,536	1,451
Deferred provision:
Federal	317	(205)	43
State	96	(73)	6
Foreign	(264)	64
Total deferred provision	149	(214)	49
Total provision for income taxes	$ 2,723	$ 1,322	$ 1,500

Income Taxes - Reconciliation of Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Income taxes computed at the federal statutory rate, Value	$ 1,977	$ 1,002	$ 1,367
State income taxes, net of federal tax benefit, Value	387	116	107
Excess tax benefits from stock options/restricted shares	(93)	(140)
Estimated charge for U.S. tax reform	251	372
Difference in tax rate on foreign earnings/other	201	(28)	26
Total provision for income taxes	$ 2,723	$ 1,322	$ 1,500
Income taxes computed at the federal statutory rate	21.00%	34.00%	34.00%
State income taxes, net of federal tax benefit	4.10%	3.90%	2.70%
Excess tax benefits from stock options/restricted shares	(1.00%)	(4.70%)
Estimated charge for U.S. tax reform	2.70%	12.60%
Difference in tax rate on foreign earnings/other	2.10%	(1.00%)	0.60%
Effective for income tax rate, Total	28.90%	44.80%	37.30%

Income Taxes - Components of Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Deferred tax assets:
Allowance for doubtful accounts	$ 109	$ 99
Accrued vacation and bonuses	228	230
Stock-based compensation expense	194	119
Acquisition-related transaction costs	507	501
Total deferred tax assets	1,038	949
Deferred tax liabilities:
Prepaid expenses	186	160
Depreciation, intangibles and other	555	321
Total deferred tax liabilities	741	481
Net deferred tax asset	$ 297	$ 468

Income Taxes - Unrecognized Tax Benefits Related to Uncertain Tax Positions (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Unrecognized tax benefits, beginning balance	$ 95	$ 128	$ 135
Additions related to current period	208		20
Additions related to prior periods	0	0	0
Reductions related to prior periods	(40)	(33)	(27)
Unrecognized tax benefits, ending balance	$ 263	$ 95	$ 128

Derivative Instruments and Hedging Activities - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Jul. 13, 2017
Interest Rate Swap Contracts [Member] \| Other Current Assets [Member]
Derivative [Line Items]
Asset of fair value of the interest rate swap contracts	$ 106,000	$ 9,000
Interest Rate Risk Management [Member]
Derivative [Line Items]
Notional amount	12,600,000	14,500,000
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	106,000	$ 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	$ 50,000

Derivative Instruments and Hedging Activities - Effect of Derivative Instruments on Consolidated Statements of Operations and Comprehensive Income (Detail) - Interest Rate Swap Contracts [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) recognized in OCI on Derivatives	$ 96	$ 21	$ 19
Cash Flow Hedging Relationships [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) recognized in OCI on Derivatives	96	21
Cash Flow Hedging Relationships [Member] \| Interest Expense [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) reclassified from Accumulated OCI to Income	(2)	(56)
Amount of Gain / (Loss) recognized in Income on Derivatives	$ 0	$ 0

Shareholders' Equity - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands			12 Months Ended
	Jul. 13, 2017	Jul. 07, 2017	Dec. 31, 2018	Dec. 31, 2017	Jul. 10, 2017
Equity, Class of Treasury Stock [Line Items]
New shares issued				$ 6,000
Share issued price per share		$ 3.50			$ 3.18
Proceeds from new shares issued				$ 6,000
Shares purchased to satisfy employee tax obligation			2,574	4,134
Average share price for additional shares purchased			$ 8.01	$ 4.52
Private Placement [Member]
Equity, Class of Treasury Stock [Line Items]
New shares issued, shares	1,700,000
Proceeds from new shares issued	$ 6,000
Private Placement [Member] \| Ashok Trivedi [Member]
Equity, Class of Treasury Stock [Line Items]
New shares issued		$ 3,000
Private Placement [Member] \| Sunil Wadhwani [Member]
Equity, Class of Treasury Stock [Line Items]
New shares issued		$ 3,000

Earnings per Share - Schedule of Denominators of Basic and Diluted EPS Computations (Detail) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Weighted-average shares outstanding:
Basic	10,950	9,924	8,786
Stock options and restricted share units	211	74	178
Diluted	11,161	9,998	8,964

Earnings per Share - Computation of Basic EPS (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Earnings Per Share [Abstract]
Net income	$ 874	$ 1,620	$ 2,817	$ 1,380	$ 865	$ (136)	$ 696	$ 201	$ 6,691	$ 1,626	$ 2,520
Basic weighted-average shares outstanding									10,950	9,924	8,786
Basic EPS	$ 0.08	$ 0.15	$ 0.26	$ 0.13	$ 0.08	$ (0.01)	$ 0.08	$ 0.02	$ 0.61	$ 0.16	$ 0.29

- Definition

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

+ References

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+ Details

- Definition

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

+ References + Details

Earnings per Share - Computation of Diluted EPS (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Earnings Per Share [Abstract]
Net income	$ 874	$ 1,620	$ 2,817	$ 1,380	$ 865	$ (136)	$ 696	$ 201	$ 6,691	$ 1,626	$ 2,520
Diluted weighted-average shares outstanding									11,161	9,998	8,964
Diluted EPS	$ 0.08	$ 0.14	$ 0.25	$ 0.12	$ 0.08	$ (0.01)	$ 0.08	$ 0.02	$ 0.60	$ 0.16	$ 0.28

- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References

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+ Details

- Definition

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

+ References + Details

Fair Value Measurements - Summary of Financial Assets (Liabilities) at Fair Value Measured on Recurring Basis (Detail) - Fair Value, Measurements, Recurring [Member] - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration liabilities	$ (6,069)	$ (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	106	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	106	9
Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration liabilities	$ (6,069)	$ (17,125)

Fair Value Measurements - Additional Information (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2018 USD ($)
Fair Value Disclosures [Line Items]
Revaluation of contingent consideration liability	$ (11,056)
Goodwill impairment	9,738
Info Trellis Inc [Member]
Fair Value Disclosures [Line Items]
Revaluation of contingent consideration liability	(11,056)
Goodwill impairment	$ 9,738

Fair Value Measurements - Schedule of Changes in Level 3 Fair Values for Contingent Consideration Liability (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Fair Value Disclosures [Abstract]
Beginning balance	$ 17,125
Contingent consideration incurred		$ 17,125
Payments made	0	0	$ 0
Revaluation	(11,056)
Ending balance	$ 6,069	$ 17,125

Quarterly Financial Information from Continuing Operations - Summary of Quarterly Financial Information from Continuing Operations (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
Revenues	$ 44,645	$ 44,292	$ 44,894	$ 43,333	$ 40,468	$ 39,228	$ 35,086	$ 33,100	$ 177,164	$ 147,882	$ 132,008
Gross profit	10,665	10,710	10,892	10,261	9,525	8,818	7,077	6,209	42,528	31,629	26,297
Net income	$ 874	$ 1,620	$ 2,817	$ 1,380	$ 865	$ (136)	$ 696	$ 201	$ 6,691	$ 1,626	$ 2,520
Earnings (loss) Per Share, Basic	$ 0.08	$ 0.15	$ 0.26	$ 0.13	$ 0.08	$ (0.01)	$ 0.08	$ 0.02	$ 0.61	$ 0.16	$ 0.29
Earnings (loss) Per Share, Diluted	$ 0.08	$ 0.14	$ 0.25	$ 0.12	$ 0.08	$ (0.01)	$ 0.08	$ 0.02	$ 0.60	$ 0.16	$ 0.28

- Definition

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

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

+ References + Details

Business Segments and Geographic Information - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2018 Segments
Segment Reporting Information [Line Items]
Number of reportable segments	2
Data and Analytics Services [Member]
Segment Reporting Information [Line Items]
Business acquisition date	Jul. 13, 2017

Business Segments and Geographic Information - Summary of Operating Segments (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Segment Reporting Information [Line Items]
Revenues	$ 44,645	$ 44,292	$ 44,894	$ 43,333	$ 40,468	$ 39,228	$ 35,086	$ 33,100	$ 177,164	$ 147,882	$ 132,008
Total gross margin %									24.00%	21.40%	19.90%
Segment operating income									$ 11,625	$ 4,081	$ 4,507
Amortization of acquired intangible assets									(2,727)	(1,710)	(813)
Revaluation of contingent consideration liability									11,056
Goodwill impairment									(9,738)
Acquisition-related transaction expenses									140	(2,019)
Interest expenses and other, net									(2,211)	(1,133)	(487)
Income before income taxes									9,414	2,948	$ 4,020
Data and Analytics Services [Member]
Segment Reporting Information [Line Items]
Revenues									$ 23,803	$ 9,185
Total gross margin %									44.00%	44.80%	0.00%
IT Staffing Services [Member]
Segment Reporting Information [Line Items]
Revenues									$ 153,361	$ 138,697	$ 132,008
Total gross margin %									20.90%	19.80%	19.90%
Operating Segments [Member]
Segment Reporting Information [Line Items]
Segment operating income									$ 12,894	$ 7,810	$ 5,320
Operating Segments [Member] \| Data and Analytics Services [Member]
Segment Reporting Information [Line Items]
Segment operating income									5,710	2,531
Operating Segments [Member] \| IT Staffing Services [Member]
Segment Reporting Information [Line Items]
Segment operating income									$ 7,184	$ 5,279	$ 5,320

Business Segments and Geographic Information - Summary of Assets by Segment (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 92,584	$ 98,604	$ 39,406
Depreciation & Amortization	3,182	1,942	1,016
Capital Expenditures	771	1,439	105
Data and Analytics Services [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	43,182	53,683
Depreciation & Amortization	2,051	925
Capital Expenditures	175	11
IT Staffing Services [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	49,402	44,921	39,406
Depreciation & Amortization	1,131	1,017	1,016
Capital Expenditures	$ 596	$ 1,428	$ 105

Business Segments and Geographic Information - Summary of Revenue from External Customers (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Segment Reporting Information [Line Items]
Revenues	$ 44,645	$ 44,292	$ 44,894	$ 43,333	$ 40,468	$ 39,228	$ 35,086	$ 33,100	$ 177,164	$ 147,882	$ 132,008
Equipment, Enterprise Software and Leasehold Improvements, net	2,208				1,899				2,208	1,899	558
United States [Member]
Segment Reporting Information [Line Items]
Revenues									172,610	145,513	132,008
Equipment, Enterprise Software and Leasehold Improvements, net	1,956				1,730				1,956	1,730	494
Canada [Member]
Segment Reporting Information [Line Items]
Revenues									3,125	1,729
Equipment, Enterprise Software and Leasehold Improvements, net	17				19				17	19
India and Other [Member]
Segment Reporting Information [Line Items]
Revenues									1,429	640
Equipment, Enterprise Software and Leasehold Improvements, net	$ 235				$ 150				$ 235	$ 150	$ 64

SCHEDULE II-VALUATION AND QUALIFYING ACCOUNTS (Detail) - Allowance for Doubtful Accounts [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
SEC Schedule, 12-09, Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at beginning of period	$ 398	$ 388	$ 313
Charged to expense (credited)	10	10	75
Recoveries/(Write-offs)	0	0	0
Balance at end of period	$ 408	$ 398	$ 388

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

Derivative Instruments and Hedging Activities - Information on Location and Amounts of Derivative Fair Values in Consolidated Balance Sheets (Detail) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Interest Rate Swap Contracts [Member] \| Other Current Assets [Member]
Derivatives, Fair Value [Line Items]
Derivative Fair Value Asset	$ 106	$ 9

Fair Value Measurements - Summary of Financial Assets (Liabilities) at Fair Value Measured on Non-recurring Basis (Detail) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Fair Value Of Assets And Liabilities Measured On Non Recurring Basis [Line Items]
Goodwill	$ 26,106	$ 35,844	$ 8,427	$ 8,427
Level 3 [Member]
Fair Value Of Assets And Liabilities Measured On Non Recurring Basis [Line Items]
Goodwill	$ 26,106	$ 35,844