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Cover Page - shares	3 Months Ended
Cover Page - shares	Mar. 31, 2020	Apr. 30, 2020
Cover [Abstract]
Document Type	10-Q
Entity Interactive Data Current	Yes
Amendment Flag	false
Document Period End Date	Mar. 31, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q1
Entity Registrant Name	Mastech Digital, Inc.
Entity Central Index Key	0001437226
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Title of 12(b) Security	Common Stock
Trading Symbol	MHH
Security Exchange Name	NYSE
Entity Address, State or Province	PA
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		11,207,064

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Income Statement [Abstract]
Revenues	$ 50,425	$ 45,199
Cost of revenues	37,706	34,364
Gross profit	12,719	10,835
Selling, general and administrative expense	10,243	8,965
Income from operations	2,476	1,870
Interest income (expense), net	(279)	(539)
Other income (expense), net	53	(15)
Income before income taxes	2,250	1,316
Income tax expense	381	352
Net income	$ 1,869	$ 964
Earnings per share:
Basic	$ 0.17	$ 0.09
Diluted	$ 0.16	$ 0.09
Weighted average common shares outstanding:
Basic	11,127	10,998
Diluted	11,675	11,218

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Net income	$ 1,869	$ 964
Other comprehensive income (loss):
Net unrealized (loss) on interest-rate swap contracts	(94)	(54)
Foreign currency translation adjustments	(267)	9
Total pretax net unrealized (loss)	(361)	(45)
Income tax (benefit)	(25)	(14)
Total other comprehensive (loss), net of taxes	(336)	(31)
Total comprehensive income	$ 1,533	$ 933

- Definition

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

+ References + Details

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents	$ 2,575	$ 2,981
Accounts receivable, net of allowance for uncollectible accounts of $338 in 2020 and 2019	21,117	22,345
Unbilled receivables	12,479	10,007
Prepaid and other current assets	1,036	1,597
Total current assets	37,207	36,930
Equipment, enterprise software, and leasehold improvements, at cost:
Equipment	1,955	1,871
Enterprise software	2,728	2,728
Leasehold improvements	491	496
Total equipment, enterprise software, and leasehold improvements	5,174	5,095
Less – accumulated depreciation and amortization	(2,781)	(2,619)
Net equipment, enterprise software, and leasehold improvements	2,393	2,476
Operating lease right-of-use assets	4,348	4,617
Non-current deposits	388	405
Goodwill, net of impairment	26,106	26,106
Intangible assets, net	19,377	20,050
Total assets	89,819	90,584
Current liabilities:
Current portion of long-term debt	8,537	4,575
Accounts payable	3,440	4,027
Accrued payroll and related costs	9,456	7,902
Current portion of operating lease liability	1,392	1,396
Other accrued liabilities	678	954
Deferred revenue	86	237
Total current liabilities	23,589	19,091
Long-term liabilities:
Long-term debt, less current portion, net	13,358	20,682
Long-term operating lease liability, less current portion	3,019	3,321
Long-term accrued income taxes	185	185
Long-term deferred income taxes	843	1,025
Total liabilities	40,994	44,304
Commitments and contingent liabilities (Note 5)
Shareholders' equity:
Preferred Stock, no par value; 20,000,000 shares authorized; none outstanding
Common Stock, par value $.01; 250,000,000 shares authorized and 12,848,484 shares issued as of March 31, 2020 and 12,700,660 shares issued as of December 31, 2019	128	127
Additional paid-in-capital	22,950	21,939
Retained earnings	30,628	28,759
Accumulated other comprehensive income (loss)	(694)	(358)
Treasury stock, at cost; 1,646,420 shares as of March 31, 2020 and December 31, 2019	(4,187)	(4,187)
Total shareholders' equity	48,825	46,280
Total liabilities and shareholders' equity	$ 89,819	$ 90,584

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Accounts receivable, allowance for uncollectible accounts	$ 338	$ 338
Preferred Stock, par value	$ 0	$ 0
Preferred Stock, shares authorized	20,000,000	20,000,000
Preferred Stock, shares outstanding	0	0
Common stock, par value	$ 1	$ 1
Common stock, shares authorized	250,000,000	250,000,000
Common stock, shares issued	12,848,484	12,700,660
Treasury stock, shares	1,646,420	1,646,420

CONDENSED CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Retained Earnings [Member]	Treasury Stock [Member]	Accumulated Other Comprehensive Income (Loss) [Member]
Beginning Balances at Dec. 31, 2018	$ 34,276	$ 126	$ 20,829	$ 17,614	$ (4,174)	$ (119)
Net income	964			964
Other comprehensive (loss), net of taxes	(31)					(31)
Stock-based compensation expense	236		236
Ending Balances at Mar. 31, 2019	35,445	126	21,065	18,578	(4,174)	(150)
Beginning Balances at Dec. 31, 2019	46,280	127	21,939	28,759	(4,187)	(358)
Net income	1,869			1,869
Other comprehensive (loss), net of taxes	(336)					(336)
Stock-based compensation expense	456		456
Stock options exercised	556	1	555
Ending Balances at Mar. 31, 2020	$ 48,825	$ 128	$ 22,950	$ 30,628	$ (4,187)	$ (694)

- Definition

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

+ References + Details

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
OPERATING ACTIVITIES:
Net income	$ 1,869	$ 964
Adjustments to reconcile net income to cash provided by (used in) operating activities:
Depreciation and amortization	873	839
Interest amortization of deferred financing costs	26	26
Stock-based compensation expense	456	236
Deferred income taxes, net	(182)	(95)
Operating lease assets and liabilities, net	(37)
Loss on disposition of fixed assets	2
Working capital items:
Accounts receivable and unbilled receivables	(1,244)	(1,051)
Prepaid and other current assets	492	110
Accounts payable	(587)	(196)
Accrued payroll and related costs	1,554	(112)
Other accrued liabilities	(276)	327
Deferred revenue	(151)	80
Net cash flows provided by operating activities	2,795	1,128
INVESTING ACTIVITIES:
Recovery of non-current deposits	17	9
Capital expenditures	(119)	(404)
Net cash flows (used in) investing activities	(102)	(395)
FINANCING ACTIVITIES:
(Repayments) borrowings on revolving credit facility, net	(2,244)	656
(Repayments) on term loan facility	(1,144)	(1,144)
Proceeds from exercise of stock options	556
Net cash flows (used in) financing activities	(2,832)	(488)
Effect of exchange rate changes on cash and cash equivalents	(267)	9
Net change in cash and cash equivalents	(406)	254
Cash and cash equivalents, beginning of period	2,981	1,294
Cash and cash equivalents, end of period	$ 2,575	$ 1,548

Description of Business and Basis of Presentation

3 Months Ended

Mar. 31, 2020

Accounting Policies [Abstract]

Description of Business and Basis of Presentation

1.	Description of Business and Basis of Presentation:

Basis of Presentation

References in this Quarterly Report on Form

10-Q

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

Description of Business

We are a provider of Digital Transformation IT Services.

Our portfolio of offerings includes data management and analytics services; other digital transformation services around Salesforce.com and Digital Learning; and IT staffing services for both digital and mainstream technologies.

Reflective of our 2017 acquisition of the services division of Canada-based InfoTrellis, Inc., we have added specialized capabilities in delivering data management and analytics services to our customers globally. This business offers project-based consulting services in the areas of Master Data Management, Enterprise Data Integration, Big Data, Analytics and Digital Transformation, with such services delivered using

on-site

and offshore resources.

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

Accounting Principles

The accompanying Financial Statements have been prepared by management in accordance with U.S. generally accepted accounting principles (“GAAP”) for interim financial information and applicable rules and regulations of the Securities and Exchange Commission (the “SEC”). Accordingly, they do not include all of the information and disclosures required by U.S. GAAP for complete consolidated financial statements. In the opinion of management, all adjustments, consisting principally of normal recurring adjustments, considered necessary for a fair presentation have been included. The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the Financial Statements and the accompanying notes. Actual results could differ from these estimates. These Financial Statements should be read in conjunction with the Company’s audited consolidated financial statements and accompanying notes for the year ended December 31, 2019, included in our Annual Report on Form

10-K

filed with the SEC on March 30, 2020. Additionally, our operating results for the three months ended March 31, 2020 are not necessarily indicative of the results that can be expected for the year ending December 31, 2020 or for any other period.

Principles of Consolidation

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

Critical Accounting Policies

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

10-K

for the year ended December 31, 2019 for a more detailed discussion of our significant accounting policies and critical accounting estimates. There were no material changes to these critical accounting policies during the three months ended March 31, 2020.

Segment Reporting

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

Revenue from Contracts with Customers

3 Months Ended

Mar. 31, 2020

Revenue from Contract with Customer [Abstract]

Revenue from Contracts with Customers

2.	Revenue from Contracts with Customers

The Company recognizes revenue on

time-and-material

contracts over time as services are performed and expenses are incurred.

Time-and-material

contracts typically bill at an agreed-upon hourly rate, plus

out-of-pocket

expense reimbursement.

Out-of-pocket

expense reimbursement amounts vary by assignment, but on average represent less than 2% of 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 over time as services are rendered and uses a cost-based input method to measure progress. Determining a measure of progress requires management to make judgments that affect the timing of revenue recognized. Under the cost-based input method, the extent of progress towards completion is measured based on the ratio of costs incurred to date to the total estimated costs at completion of the performance obligation. Revenues, including estimated fees or profits, are recorded proportionally as costs are incurred. The Company has determined that the cost-based input method provides a faithful depiction of the transfer of goods or services to the customer. Estimated losses are recognized immediately in the period in which current estimates indicate a loss. We record deferred revenues when cash payments are received or due in advance of our performance, including amounts which may be refundable.

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

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

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

e-Business

solutions. We work with businesses and institutions with significant

IT-spend

and recurring staffing needs. We also support smaller organizations with their “project focused” temporary IT staffing requirements.

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


	Three Months Ended March 31,
	2020		2019
	(Amounts in thousands)
Data and Analytics Services Segment
Time-and-material Contracts	$	4,127	$	3,987
Fixed-price Contracts		3,233		1,781

Subtotal Data and Analytics Services	$	7,360	$	5,768

IT Staffing Services Segment
Time-and-material Contracts	$	43,065	$	39,431
Fixed-price Contracts		—		—

Subtotal IT Staffing Services	$	43,065	$	39,431

Total Revenues	$	50,425	$	45,199

For the three months ended March 31, 2020, the Company had one client (CGI = 12.7%) that exceeded 10% of total revenues. For the three months ended March 31, 2019, the Company had the same one client (CGI = 11.9%) that exceeded 10% of total revenues.

The Company’s top ten clients represented approximately 46% and 46% of total revenues for the three months ended March 31, 2020 and 2019, respectively.

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


	Three Months Ended March 31,
	2020		2019
	(Amounts in thousands)
United States	$	49,350	$	44,110
Canada		861		641
India and other		214		448

Total	$	50,425	$	45,199

Goodwill and Other Intangible Assets, net

3 Months Ended

Mar. 31, 2020

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Other Intangible Assets, net

3.	Goodwill and Other Intangible Assets, net

Goodwill related to our June 15, 2015 acquisition of Hudson Global Resources Management’s U.S. IT staffing business (“Hudson IT”) totaled $8.4 million. Goodwill related to our July 13, 2017 acquisition of the services division of InfoTrellis totaled $27.4 million. During 2018, the Company recorded a goodwill impairment related to the InfoTrellis acquisition of $9.7 million.

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 March 31, 2020 and December 31, 2019:


	As of March 31, 2020
(Amounts in thousands)	Amortization Period (In Years)		Gross Carrying Value		Accumulative Amortization		Net Carrying Value
IT Staffing Services:
Client relationships		12	$	7,999	$	3,194	$	4,805
Covenant-not-to-compete		5		319		306		13
Trade name		3		249		249		—
Data and Analytics Services:
Client relationships		12		16,671		3,763		12,908
Covenant-not-to-compete		5		761		412		349
Trade name		5		1,221		661		560
Technology		7		1,209		467		742

Total Intangible Assets			$	28,429	$	9,052	$	19,377


	As of December 31, 2019
(Amounts in thousands)	Amortization Period (In Years)		Gross Carrying Value		Accumulative Amortization		Net Carrying Value
IT Staffing Services:
Client relationships		12	$	7,999	$	3,027	$	4,972
Covenant-not-to-compete		5		319		290		29
Trade name		3		249		249		—
Data and Analytics Services:
Client relationships		12		16,671		3,415		13,256
Covenant-not-to-compete		5		761		374		387
Trade name		5		1,221		600		621
Technology		7		1,209		424		785

Total Intangible Assets			$	28,429	$	8,379	$	20,050

Amortization expense for the three months ended March 31, 2020 and 2019 totaled $673

,000

and $672

,000

, respectively and is included in selling, general and administrative expenses in the Condensed Consolidated Statement of Operations.

The estimated aggregate amortization expense for intangible assets for the years ending December 31, 2020 through 2024 is as follows:


	Years Ended December 31,
	2020		2021		2022		2023		2024
	(Amounts in thousands)
Amortization expense	$	2,654	$	2,625	$	2,443	$	2,229	$	2,149

Leases

3 Months Ended

Mar. 31, 2020

Leases [Abstract]

Leases

The Company rents certain office facilities and equipment under noncancelable operating leases.

As of March 31, 2020, approximately

90,000 square feet of office space is utilized for our sales and recruiting offices, delivery centers, and corporate headquarters. All of our leases are classified as operating leases. The average initial lease term is five years. Several leases have an option to renew, at our sole discretion, for an additional term. Our present lease terms range from less than one year to 4.5 years with an average of 1.9 years. Leases with an initial term of twelve months or less are not recorded on the balance sheet.

The Company adopted ASU

No. 2016-02,

“Leases (Topic 842)” 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

right-of-use

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. We elected the package of practical expedients permitted under the transition guidance within the new standard, which allowed us to carry forward the historical lease classification, among other things.

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


	March 31, 2020		December 31, 2019
	(Amounts in thousands)
Assets:
Long-term operating lease right-of-use assets	$	4,348	$	4,617

Liabilities:
Short-term operating lease liability	$	1,392	$	1,396
Long-term operating lease liability		3,019		3,321

Total Liabilities	$	4,411	$	4,717

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


	Amount as of March 31, 2020
	(in thousands)
2020 (For remainder of year)	$	1,231
2021		1,209
2022		1,107
2023		1,062
2024		288
Thereafter		—

Total		4,897
Less: Imputed interest		(486	)

Present value of operating lease liabilities	$	4,411

The discount rate used to calculate the present value of future lease payments was 5.3%.

We recognize rent expense for these leases on a straight-line basis over the lease term. Rental expense for the three months ended March 31, 2020 and 2019 totaled $0.4 million and $0.4 million, respectively.

Commitments and Contingencies

3 Months Ended

Mar. 31, 2020

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

5.	Commitments and Contingencies

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

Employee Benefit Plan

3 Months Ended

Mar. 31, 2020

Retirement Benefits [Abstract]

Employee Benefit Plan

6.	Employee Benefit Plan

The Company provides an Employee Retirement Savings Plan (the “Retirement Plan”) under Section 401(k) of the Internal Revenue Code of 1986, as amended (the “Code”), that covers substantially all U.S. based salaried employees. Concurrent with the 2015 acquisition of Hudson IT, the Company expanded employee eligibility under the Retirement Plan to include all U.S. based

W-2

hourly employees. Employees may contribute a percentage of eligible compensation to the Retirement Plan, subject to certain limits under the Code. For Hudson IT employees enrolled in the Hudson Employee Retirement Savings Plan under the Code at the acquisition date, the Company provided a matching contribution of 50% of the first 6% of the participant’s contributed pay, subject to vesting based on the combined tenure with Hudson and Mastech Digital. For all other employees, the Company did not provide for any matching contributions for the three months ended March 31, 2020 and 2019. Mastech Digital’s total contributions to the Retirement Plan for the three months ended March 31, 2020 and March 31, 2019 related to the former Hudson IT employees totaled approximately $0 and $19,000, respectively. Effective January 1, 2020, the Company eliminated the 401(k) match for Hudson IT employees.

Stock-Based Compensation

3 Months Ended

Mar. 31, 2020

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

Stock-Based Compensation

7.	Stock-Based Compensation

In 2008, the Company adopted a Stock Incentive Plan (the “Plan”) which, as amended, provides that up to 3,900,000 shares of the Company’s Common Stock shall be allocated for issuance to directors, officers and key personnel. Grants under the Plan can be made in the form of stock options, stock appreciation rights, performance shares or stock awards. During the three months ended March 31, 2020, the Company granted restricted share units of 11,475 and 800,000 stock option grants at an average strike price of $15.49. The Company’s stock option grants are contingent upon shareholder approval to increase the number of shares of Common Stock of the Company that may be issued pursuant to the Plan by 1,000,000 shares, to a total of 4,900,000.

The Company’s shareholders

will vote on this matter at the Company’s Annual Meeting of Shareholders on May 13, 2020. During the three months ended March 31, 2019, the Company granted 16,365 restricted share units and 553,000 stock options at a strike price of $6.67 under the Plan. Exclusive of the contingent grant referenced above, at March 31, 2020, there were 205,000 shares available for grants under the Plan.

Stock-based compensation expense for the three months ended March 31, 2020 and 2019

was $456,000

and $236,000

respectively, and is included in selling, general and administrative expenses in the Condensed Consolidated Statements of Operations.

During the three months ended March 31, 2020 and 2019, the Company issued 141,066 and 8,460 shares, respectively, related to the vesting of restricted shares and the exercising of stock options.

In October 2018, the Board of Directors of the Company approved the Mastech Digital, Inc. 2019 Employee Stock Purchase Plan (the “Stock Purchase Plan”). The Stock Purchase Plan is intended to meet the requirements of Section 423 of the Code and

was

approved by the Company’s shareholders to be qualified. On May 15, 2019, the Company’s shareholders approved the Stock Purchase Plan. Under the Stock Purchase Plan, 600,000 shares of Common Stock (subject to adjustment upon certain changes in the Company’s capitalization) are available for purchase by eligible employees who become participants in the Stock Purchase Plan. The purchase price per share is 85% of the lesser of (i) the fair market value per share of Common Stock on the first day of the offering period, or (ii) the fair market value per share of Common Stock on the last day of the offering period.

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

six-month

offering period. Offering periods begin on January 1 and July 1 of each year. The Company uses the Black-Scholes option pricing model to determine the fair value of employee stock purchase plan share-based payments. The fair value of the

six-month

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

six-month

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

During the three months ended March 31, 2020 and 2019, there were no shares issued under the Stock Purchase Plan. At March 31, 2020, there were 559,500 shares available for purchases under the Plan.

Credit Facility

3 Months Ended

Mar. 31, 2020

Text Block [Abstract]

Credit Facility

8.	Credit Facility

On July 13, 2017, the Company entered into a Credit Agreement (as amended, the “Credit Agreement”) with PNC Bank, as administrative agent, swing loan lender and issuing lender, PNC Capital Markets LLC, as sole lead arranger and sole book-runner, and certain financial institution parties thereto as lenders (the “Lenders”). The Credit Agreement provides for a total aggregate commitment of $60 million, consisting of (i) a revolving credit facility (the “Revolver”) in an aggregate principal amount not to exceed $22.5 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 the Company’s Forms

8-K,

filed with the SEC on July 19, 2017 and April 25, 2018.

The Revolver expires in July 2022 and includes swing loan and letter of credit

sub-limits

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

Amounts borrowed under the Term Loan are required to be repaid in consecutive quarterly installments 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) 3.75% for quarterly installments payable 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. Additionally, under the Term Loan agreement there is a mandatory repayment requirement related to excess cash flows (as defined in the Credit

Agreement

) generated in a given fiscal year. This provision was triggered

uring

the fiscal year ended December 31, 2019. Accordingly, the Company was required to make an additional payment on the Term Loan of approximately $4.0 million in April 2020. The Delayed Draw Term Loan was not accessed and was cancelled effective July 2019.

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 March 31, 2020, the Company was in compliance with all provisions under the facility.

In connection with securing the commitments under the Credit Agreement, the Company paid a commitment fee and incurred deferred financing costs totaling $506,000, which were capitalized and are being amortized as interest expense over the life of the facility. Debt financing costs of $237,000 and $263,000 (net of amortization) as of March 31, 2020 and December 31, 2019, respectively, are presented as reductions in long-term debt in the Company’s Condensed Consolidated Balance Sheets.

As of March 31, 2020 and December 31, 2019, the Company’s outstanding borrowings under the Revolver totaled $7.3 million and $9.5 million, respectively; and unused borrowing capacity available was approximately $15.2 million and $13.0 million, respectively. The Company’s outstanding borrowings under the Term Loan were $14.8 million and $16.0 million at March 31, 2020 and December 31, 2019, 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 $7.3 million net outstanding debt balance at March 31, 2020, as long-term.

Income Taxes

3 Months Ended

Mar. 31, 2020

Income Tax Disclosure [Abstract]

Income Taxes

9.	Income Taxes

The components of income before income taxes, as shown in the accompanying Financial Statements, consisted of the following for the three months ended March 31, 2020 and, 2019:


	Three Months Ended March 31,
	2020			2019
	(Amounts in thousands)
Income before income taxes:
Domestic	$	2,325		$	947
Foreign		(75	)		369

Income before income taxes	$	2,250		$	1,316

The Company has foreign subsidiaries outside the United States, which generate revenues from

non-U.S.

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

The provision for income taxes, as shown in the accompanying Financial Statements, consisted of the following for the three months ended March 31, 2020 and 2019:


	Three Months Ended March 31,
	2020			2019
	(Amounts in thousands)
Current provision:
Federal	$	328		$	230
State		100			53
Foreign		110			150

Total current provision		538			433

Deferred provision (benefit):
Federal		(104	)		(31	)
State		(30	)		(8	)
Foreign		(23	)		(42	)

Total deferred provision (benefit)		(157	)		(81	)

Total provision for income taxes	$	381		$	352

The reconciliation of income taxes computed using the statutory U.S. income tax rate and the provision for income taxes for the three months ended March 31, 2020 and 2019 were as follows (amounts in thousands):


	Three Months Ended March 31, 2020					Three Months Ended March 31, 2019
Income taxes computed at the federal statutory rate	$	473		21.0	%	$	276		21.0	%
State income taxes, net of federal tax benefit		136		6.0			46		3.5
Excess tax benefits from stock options/restricted shares		(343	)	(15.2	)		(6	)	(0.5	)
Difference in tax rate on foreign earnings/other		115		5.1			36		2.7

	$	381		16.9	%	$	352		26.7	%

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


(Amounts in thousands)	Three Months Ended March 31, 2020
Balance as of December 31, 2019	$	20
Additions related to current period		—
Additions related to prior periods		—
Reductions related to prior periods		—

Balance as of March 31, 2020	$	20

The Company believes that the total amount of unrecognized tax benefits could be reduced by approximately $20,000 during the next twelve months due to the expiration of the statutes of limitation.

Derivative Instruments and Hedging Activities

3 Months Ended

Mar. 31, 2020

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivative Instruments and Hedging Activities

10.	Derivative Instruments and Hedging Activities

Interest Rate Risk Management

Concurrent with the Company’s July 13, 2017 borrowings under its new credit facility, the Company entered into a 44–month interest-rate swap to convert the debt’s variable interest rate to a fixed rate of interest. Under the swap contracts, the Company pays interest at a fixed rate of 1.99% and receives interest at a variable rate equal to the daily U.S. LIBOR on an initial notional amount of $15.0 million. Notional amounts were $9.8 million and $10.3 million at March 31, 2020 and December 31, 2019, 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 Condensed Consolidated Statements of Operations as interest expense in the same period in which the underlying hedge transaction affects earnings. Changes in the fair value of interest-rate swap contracts deemed ineffective are recognized in the Consolidated Statements of Operations as interest expense. The fair value of the interest-rate swap contracts at March 31, 2020 and December 31, 2019 was a liability of $137,000 and $43,000, respectively, and is reflected in the Condensed Consolidated Balance Sheets as other current liabilities.

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

Derivatives in ASC Topic 815 Cash Flow Hedging

Relationships

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

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

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

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

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

(Effective

Portion)

(Effective

Portion)

(Effective

Portion)

(Ineffective Portion/Amounts

excluded from

effectiveness testing)

For the Three Months Ended March 31, 2020:

Interest-rate swap contract

(94

)

Interest Expense

)

Interest Expense

—

Derivatives in ASC Topic 815 Cash Flow Hedging

Relationships

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

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

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

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

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

(Effective

Portion)

(Effective

Portion)

(Effective

Portion)

(Ineffective Portion/Amounts

excluded from

effectiveness testing)

For the Three Months Ended March 31, 2019:

Interest-rate swap contract

(54

)

Interest Expense

—

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

March 31, 2020

December 31, 2019

Derivative Instruments

Balance Sheet Location

Fair Value

Balance Sheet Location

Fair Value

Interest-rate swap contracts

Other Current Liabilities

137

Other Current Liabilities

The estimated amount of pretax expense as of March 31, 2020 that is expected to be reclassified from other comprehensive loss into earnings within the next 12 months is approximately $40,000.

Fair Value Measurements

3 Months Ended

Mar. 31, 2020

Fair Value Disclosures [Abstract]

Fair Value Measurements

11.	Fair Value Measurements

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

•

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

•

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

•

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

At March 31, 2020 and December 31, 2019, the Company carried the following financial assets (liabilities) at fair value measured on a recurring basis (in thousands):


	Fair Value as of March 31, 2020
(Amounts in thousands)	Level 1		Level 2			Level 3		Total
Interest-Rate Swap Contracts	$	—	$	(137	)	$	—	$	(137	)


	Fair Value as of December 31, 2019
(Amounts in thousands)	Level 1		Level 2			Level 3		Total
Interest-Rate Swap Contracts	$	—	$	(43	)	$	—	$	(43	)

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.

- Definition

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

+ References + Details

Shareholders' Equity

3 Months Ended

Mar. 31, 2020

Equity [Abstract]

Shareholders' Equity

12.	Shareholders’ Equity

The Company purchases shares to satisfy employee tax obligations related to its Stock Incentive Plan. During the three months ended March 31, 2020 and 2019, no purchases were made to satisfy employee tax obligations related to the vesting of restricted stock.

Earnings per Share

3 Months Ended

Mar. 31, 2020

Earnings Per Share [Abstract]

Earnings per Share

13.	Earnings Per Share

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

For the three months ended March 31, 2020, there were 440,000 anti-dilutive stock options excluded from the computation of diluted earnings per share. For the three months ended March 31, 2019, there were 180,000 anti-dilutive stock options excluded from the computation of diluted earnings per share.

Business Segments and Geographic Information

3 Months Ended

Mar. 31, 2020

Segment Reporting [Abstract]

Business Segments and Geographic Information

14.	Business Segments and Geographic Information

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

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

on-site

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

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


	Three Months Ended March 31,
	2020			2019
	(Amounts in thousands)
Revenues:
Data and Analytics Services	$	7,360		$	5,768
IT Staffing Services		43,065			39,431

Total revenues	$	50,425		$	45,199


Gross Margin %:
Data and Analytics Services		47.1	%		45.5	%
IT Staffing Services		21.5	%		20.8	%

Total gross margin %		25.2	%		24.0	%

Segment operating income:
Data and Analytics Services	$	909		$	1,041
IT Staffing Services		2,240			1,501

Subtotal		3,149			2,542
Amortization of acquired intangible assets		(673	)		(672	)
Interest expenses and other, net		(226	)		(554	)

Income before income taxes	$	2,250		$	1,316

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


	March 31,		December 31,
	2020		2019
	(Amounts in thousands)
Total assets:
Data and Analytics Services	$	41,697	$	41,527
IT Staffing Services		48,122		49,057

Total assets	$	89,819	$	90,584

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


	Three Months Ended March 31,
	2020		2019
	(Amounts in thousands)
United States	$	49,350	$	44,110
Canada		861		641
India and Other		214		448

Total revenues	$	50,425	$	45,199

Recently Issued Accounting Standards

3 Months Ended

Mar. 31, 2020

Accounting Changes and Error Corrections [Abstract]

Recently Issued Accounting Standards

15.	Recently Issued Accounting Standards

Recently Adopted Accounting Pronouncements

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, applied prospectively. We adopted this ASU on January 1, 2020 with no material impact on our consolidated 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. The Company adopted this ASU on January 1, 2020 with no material impact on its consolidated 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. We adopted this ASU on January 1, 2020 with no material impact on our consolidated financial statements.

In April 2019, the FASB issued ASU

2019-04,

“Codification Improvements to Topic 326, Financial Instruments—Credit Losses, Topic 815, Derivatives and Hedging, and Topic 825, Financial Instruments”. The amendments in this ASU clarify a variety of topics previously covered in Update

2016-13

“Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments”, Update

2017-12

“Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities”, and Update

2016-01

“Financial Instruments—Overall (Subtopic

825-10):

Recognition and Measurement of Financial Assets and Financial Liabilities”. The amendments in this ASU are effective for annual and interim periods beginning after December 15, 2019. The Company adopted this ASU on January 1, 2020 with no material impact on its consolidated financial statements.

Recent Accounting Pronouncements not yet adopted

In December 2019, the FASB issued ASU

2019-12,

“Income Taxes (Topic 740)”. The amendments in this ASU simplify the accounting for income taxes by removing certain exceptions to the general principles in Topic 740 and by clarifying and amending other areas of Topic 740. The amendments in this ASU are effective for annual and interim periods beginning after December 15, 2020. Early adoption is permitted. The Company does not expect this ASU to have a material impact on its financial statements.

In March 2020, the FASB issued ASU

2020-04,

“Reference Rate Reform (Topic 848)”. The amendments in this ASU provide optional guidance to ease the burden in accounting for contract modifications associated with the cessation of interbank offered rates, particularly LIBOR, as a result of reference rate reform. The amendments in this ASU are effective for annual and interim periods from the beginning of an interim period that includes or is subsequent to March 12, 2020, or prospectively from a date within an interim period that includes or is subsequent to March 12, 2020 through December 31, 2022. The Company does not expect this ASU to have a material impact on its financial statements.

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

Description of Business and Basis of Presentation (Policies)

3 Months Ended

Mar. 31, 2020

Accounting Policies [Abstract]

Basis of Presentation

References in this Quarterly Report on Form

10-Q

Description of Business

We are a provider of Digital Transformation IT Services.

on-site

and offshore resources.

Accounting Principles

10-K

Principles of Consolidation

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

Critical Accounting Policies

10-K

Segment Reporting

Revenue from Contracts with Customers (Tables)

3 Months Ended

Mar. 31, 2020

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

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


	Three Months Ended March 31,
	2020		2019
	(Amounts in thousands)
Data and Analytics Services Segment
Time-and-material Contracts	$	4,127	$	3,987
Fixed-price Contracts		3,233		1,781

Subtotal Data and Analytics Services	$	7,360	$	5,768

IT Staffing Services Segment
Time-and-material Contracts	$	43,065	$	39,431
Fixed-price Contracts		—		—

Subtotal IT Staffing Services	$	43,065	$	39,431

Total Revenues	$	50,425	$	45,199

Summary of Revenue from External Customers

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


	Three Months Ended March 31,
	2020		2019
	(Amounts in thousands)
United States	$	49,350	$	44,110
Canada		861		641
India and other		214		448

Total	$	50,425	$	45,199

Goodwill and Other Intangible Assets, net (Tables)

3 Months Ended

Mar. 31, 2020

Goodwill and Intangible Assets Disclosure [Abstract]

Components of Identifiable Intangible assets


	As of March 31, 2020
(Amounts in thousands)	Amortization Period (In Years)		Gross Carrying Value		Accumulative Amortization		Net Carrying Value
IT Staffing Services:
Client relationships		12	$	7,999	$	3,194	$	4,805
Covenant-not-to-compete		5		319		306		13
Trade name		3		249		249		—
Data and Analytics Services:
Client relationships		12		16,671		3,763		12,908
Covenant-not-to-compete		5		761		412		349
Trade name		5		1,221		661		560
Technology		7		1,209		467		742

Total Intangible Assets			$	28,429	$	9,052	$	19,377


	As of December 31, 2019
(Amounts in thousands)	Amortization Period (In Years)		Gross Carrying Value		Accumulative Amortization		Net Carrying Value
IT Staffing Services:
Client relationships		12	$	7,999	$	3,027	$	4,972
Covenant-not-to-compete		5		319		290		29
Trade name		3		249		249		—
Data and Analytics Services:
Client relationships		12		16,671		3,415		13,256
Covenant-not-to-compete		5		761		374		387
Trade name		5		1,221		600		621
Technology		7		1,209		424		785

Total Intangible Assets			$	28,429	$	8,379	$	20,050

Schedule of Estimated Amortization Expense

The estimated aggregate amortization expense for intangible assets for the years ending December 31, 2020 through 2024 is as follows:


	Years Ended December 31,
	2020		2021		2022		2023		2024
	(Amounts in thousands)
Amortization expense	$	2,654	$	2,625	$	2,443	$	2,229	$	2,149

Leases (Tables)

3 Months Ended

Mar. 31, 2020

Leases [Abstract]

Summary of Balance Sheet classification of lease asset and related lease liability

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


	March 31, 2020		December 31, 2019
	(Amounts in thousands)
Assets:
Long-term operating lease right-of-use assets	$	4,348	$	4,617

Liabilities:
Short-term operating lease liability	$	1,392	$	1,396
Long-term operating lease liability		3,019		3,321

Total Liabilities	$	4,411	$	4,717

Schedule of Minimum Future Rental Payments

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


	Amount as of March 31, 2020
	(in thousands)
2020 (For remainder of year)	$	1,231
2021		1,209
2022		1,107
2023		1,062
2024		288
Thereafter		—

Total		4,897
Less: Imputed interest		(486	)

Present value of operating lease liabilities	$	4,411

Income Taxes (Tables)

3 Months Ended

Mar. 31, 2020

Income Tax Disclosure [Abstract]

Components of Income Before Income Taxes

The components of income before income taxes, as shown in the accompanying Financial Statements, consisted of the following for the three months ended March 31, 2020 and, 2019:


	Three Months Ended March 31,
	2020			2019
	(Amounts in thousands)
Income before income taxes:
Domestic	$	2,325		$	947
Foreign		(75	)		369

Income before income taxes	$	2,250		$	1,316

Provision for Income Taxes

The provision for income taxes, as shown in the accompanying Financial Statements, consisted of the following for the three months ended March 31, 2020 and 2019:


	Three Months Ended March 31,
	2020			2019
	(Amounts in thousands)
Current provision:
Federal	$	328		$	230
State		100			53
Foreign		110			150

Total current provision		538			433

Deferred provision (benefit):
Federal		(104	)		(31	)
State		(30	)		(8	)
Foreign		(23	)		(42	)

Total deferred provision (benefit)		(157	)		(81	)

Total provision for income taxes	$	381		$	352

Reconciliation of Income Taxes


	Three Months Ended March 31, 2020					Three Months Ended March 31, 2019
Income taxes computed at the federal statutory rate	$	473		21.0	%	$	276		21.0	%
State income taxes, net of federal tax benefit		136		6.0			46		3.5
Excess tax benefits from stock options/restricted shares		(343	)	(15.2	)		(6	)	(0.5	)
Difference in tax rate on foreign earnings/other		115		5.1			36		2.7

	$	381		16.9	%	$	352		26.7	%

Unrecognized Tax Benefits Related to Uncertain Tax Positions

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


(Amounts in thousands)	Three Months Ended March 31, 2020
Balance as of December 31, 2019	$	20
Additions related to current period		—
Additions related to prior periods		—
Reductions related to prior periods		—

Balance as of March 31, 2020	$	20

Derivative Instruments and Hedging Activities (Tables)

3 Months Ended

Mar. 31, 2020

Derivative Instruments and Hedging Activities Disclosure [Abstract]

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

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

Derivatives in ASC Topic 815 Cash Flow Hedging

Relationships

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

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

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

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

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

(Effective

Portion)

(Effective

Portion)

(Effective

Portion)

(Ineffective Portion/Amounts

excluded from

effectiveness testing)

For the Three Months Ended March 31, 2020:

Interest-rate swap contract

(94

)

Interest Expense

)

Interest Expense

—

Derivatives in ASC Topic 815 Cash Flow Hedging

Relationships

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

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

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

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

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

(Effective

Portion)

(Effective

Portion)

(Effective

Portion)

(Ineffective Portion/Amounts

excluded from

effectiveness testing)

For the Three Months Ended March 31, 2019:

Interest-rate swap contract

(54

)

Interest Expense

—

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

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

March 31, 2020

December 31, 2019

Derivative Instruments

Balance Sheet Location

Fair Value

Balance Sheet Location

Fair Value

Interest-rate swap contracts

Other Current Liabilities

137

Other Current Liabilities

The estimated amount of pretax expense as of March 31, 2020 that is expected to be reclassified from other comprehensive loss into earnings within the next 12 months is approximately $40,000.

Fair Value Measurements (Tables)

3 Months Ended

Mar. 31, 2020

Fair Value Disclosures [Abstract]

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

At March 31, 2020 and December 31, 2019, the Company carried the following financial assets (liabilities) at fair value measured on a recurring basis (in thousands):


	Fair Value as of March 31, 2020
(Amounts in thousands)	Level 1		Level 2			Level 3		Total
Interest-Rate Swap Contracts	$	—	$	(137	)	$	—	$	(137	)


	Fair Value as of December 31, 2019
(Amounts in thousands)	Level 1		Level 2			Level 3		Total
Interest-Rate Swap Contracts	$	—	$	(43	)	$	—	$	(43	)

Business Segments and Geographic Information (Tables)

3 Months Ended

Mar. 31, 2020

Segment Reporting [Abstract]

Summary of Operating Segments


	Three Months Ended March 31,
	2020			2019
	(Amounts in thousands)
Revenues:
Data and Analytics Services	$	7,360		$	5,768
IT Staffing Services		43,065			39,431

Total revenues	$	50,425		$	45,199


Gross Margin %:
Data and Analytics Services		47.1	%		45.5	%
IT Staffing Services		21.5	%		20.8	%

Total gross margin %		25.2	%		24.0	%

Segment operating income:
Data and Analytics Services	$	909		$	1,041
IT Staffing Services		2,240			1,501

Subtotal		3,149			2,542
Amortization of acquired intangible assets		(673	)		(672	)
Interest expenses and other, net		(226	)		(554	)

Income before income taxes	$	2,250		$	1,316

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

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


	March 31,		December 31,
	2020		2019
	(Amounts in thousands)
Total assets:
Data and Analytics Services	$	41,697	$	41,527
IT Staffing Services		48,122		49,057

Total assets	$	89,819	$	90,584

Summary of Revenue from External Customers and Long-lived Assets

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


	Three Months Ended March 31,
	2020		2019
	(Amounts in thousands)
United States	$	49,350	$	44,110
Canada		861		641
India and Other		214		448

Total revenues	$	50,425	$	45,199

Revenue from Contracts with Customers - Additional Information (Detail)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Disaggregation of Revenue [Line Items]
Percentage of billing expense revenues	2.00%
Sales Revenue Net [Member] \| Revenue from Rights Concentration Risk [Member] \| CGI [Member]
Disaggregation of Revenue [Line Items]
Percentage of total accounts receivable	12.70%	11.90%
Number of customers	1	1
Top Ten Customers [Member]
Disaggregation of Revenue [Line Items]
Revenue percentage of total revenue	46.00%	46.00%
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) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Disaggregation of Revenue [Line Items]
Revenues by contract type and operating segment	$ 50,425	$ 45,199
Data and Analytics Services [Member]
Disaggregation of Revenue [Line Items]
Revenues by contract type and operating segment	7,360	5,768
Data and Analytics Services [Member] \| Time-and-Material Contract [Member]
Disaggregation of Revenue [Line Items]
Revenues by contract type and operating segment	4,127	3,987
Data and Analytics Services [Member] \| Fixed-Price Contract [Member]
Disaggregation of Revenue [Line Items]
Revenues by contract type and operating segment	3,233	1,781
IT Staffing Services [Member]
Disaggregation of Revenue [Line Items]
Revenues by contract type and operating segment	43,065	39,431
IT Staffing Services [Member] \| Time-and-Material Contract [Member]
Disaggregation of Revenue [Line Items]
Revenues by contract type and operating segment	$ 43,065	$ 39,431

Revenue from Contracts with Customers - Summary of Revenue from External Customers (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Revenue from External Customer [Line Items]
Total	$ 50,425	$ 45,199
United States [Member]
Revenue from External Customer [Line Items]
Total	49,350	44,110
Canada [Member]
Revenue from External Customer [Line Items]
Total	861	641
India and Other [Member]
Revenue from External Customer [Line Items]
Total	$ 214	$ 448

Goodwill and Other Intangible Assets, net - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2018	Dec. 31, 2019	Jul. 13, 2017	Jun. 15, 2015
Goodwill and Intangible Assets [Line Items]
Goodwill	$ 26,106			$ 26,106
Amortization expense	$ 673	$ 672
Hudson IT [Member]
Goodwill and Intangible Assets [Line Items]
Goodwill						$ 8,400
Info Trellis Inc [Member]
Goodwill and Intangible Assets [Line Items]
Goodwill					$ 27,400
Goodwill impairment			$ 9,700

Goodwill and Other Intangible Assets - Components of Identifiable Intangible assets (Detail) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Intangible Assets, Accumulated Amortization	$ 9,052	$ 8,379
Total Intangible Assets, Gross Carrying Value	28,429	28,429
Total Intangible Assets, Net Carrying Value	$ 19,377	$ 20,050
Client Relationships [Member] \| IT Staffing Services [Member]
Amortization Period (In Years)	12 years	12 years
Intangible Assets, Gross Carrying Value	$ 7,999	$ 7,999
Intangible Assets, Accumulated Amortization	3,194	3,027
Intangible Assets, Net Carrying Value	$ 4,805	$ 4,972
Client Relationships [Member] \| Data and Analytics Services [Member]
Amortization Period (In Years)	12 years	12 years
Intangible Assets, Gross Carrying Value	$ 16,671	$ 16,671
Intangible Assets, Accumulated Amortization	3,763	3,415
Intangible Assets, Net Carrying Value	$ 12,908	$ 13,256
Covenant Not-to-Compete [Member] \| IT Staffing Services [Member]
Amortization Period (In Years)	5 years	5 years
Intangible Assets, Gross Carrying Value	$ 319	$ 319
Intangible Assets, Accumulated Amortization	306	290
Intangible Assets, Net Carrying Value	$ 13	$ 29
Covenant Not-to-Compete [Member] \| Data and Analytics Services [Member]
Amortization Period (In Years)	5 years	5 years
Intangible Assets, Gross Carrying Value	$ 761	$ 761
Intangible Assets, Accumulated Amortization	412	374
Intangible Assets, Net Carrying Value	$ 349	$ 387
Trade Name [Member] \| IT Staffing Services [Member]
Amortization Period (In Years)	3 years	3 years
Intangible Assets, Gross Carrying Value	$ 249	$ 249
Intangible Assets, Accumulated Amortization	$ 249	$ 249
Trade Name [Member] \| Data and Analytics Services [Member]
Amortization Period (In Years)	5 years	5 years
Intangible Assets, Gross Carrying Value	$ 1,221	$ 1,221
Intangible Assets, Accumulated Amortization	661	600
Intangible Assets, Net Carrying Value	$ 560	$ 621
Technology [Member] \| Data and Analytics Services [Member]
Amortization Period (In Years)	7 years	7 years
Intangible Assets, Gross Carrying Value	$ 1,209	$ 1,209
Intangible Assets, Accumulated Amortization	467	424
Intangible Assets, Net Carrying Value	$ 742	$ 785

Goodwill and Other Intangible Assets, net - Schedule of Estimated Amortization Expense (Detail) $ in Thousands	Mar. 31, 2020 USD ($)
Intangible Liability Disclosure [Abstract]
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
Estimated aggregate amortization expense for year ending 2024	$ 2,149

Leases - Additional Information (Detail) $ in Thousands	3 Months Ended
Leases - Additional Information (Detail) $ in Thousands	Mar. 31, 2020 USD ($) ft²	Mar. 31, 2019 USD ($)	Dec. 31, 2019 USD ($)	Jan. 01, 2019 USD ($)
Square feet of office space \| ft²	90,000
Average initial lease term	5 years
Lease liability	$ 4,411		$ 4,717	$ 5,700
Discount rate	5.30%
Operating leases, rent expense, net	$ 400	$ 400
Minimum [Member]
Lease term range	1 year
Maximum [Member]
Lease term range	4 years 6 months
Weighted Average [Member]
Lease term range	1 year 10 months 24 days

Leases - Summary of Balance Sheet classification of lease asset and related lease liability (Detail) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019	Jan. 01, 2019
Assets:
Long-term operating lease right-of-use assets	$ 4,348	$ 4,617
Liabilities:
Short-term operating lease liability	1,392	1,396
Long-term operating lease liability	3,019	3,321
Total Liabilities	$ 4,411	$ 4,717	$ 5,700

Leases - Schedule of Future Minimum Rental Payments for Operating Leases (Detail) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019	Jan. 01, 2019
2020 (For remainder of year)	$ 1,231
2021	1,209
2022	1,107
2023	1,062
2024	288
Thereafter	0
Total	4,897
Less: Imputed interest	(486)
Present value of operating lease liabilities	$ 4,411	$ 4,717	$ 5,700

Employee Benefit Plan - Additional Information (Detail) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Defined Benefit Plan Disclosure [Line Items]
Matching contributions	$ 0	$ 0
Hudson Employee Retirement Savings Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Percentage of company's matching contribution	50.00%
Percentage of employees eligible earnings for company's matching contribution	6.00%
Total contributions to the retirement plan	$ 0	$ 19,000

Stock-Based Compensation - Additional Information (Detail) - USD ($)		3 Months Ended		12 Months Ended
	May 13, 2020	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019	May 15, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares allocated for issuance to directors, officers and key personnel		3,900,000
Number of Options, Granted		800,000	553,000
Stock-based compensation expense		$ 456,000	$ 236,000
Strike price \| $ / shares		$ 15.49	$ 6.67
Restricted shares granted		11,475	16,365
Stock Options And Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Shares, Share-based Compensation, Net of Forfeitures		141,066	8,460
Employee Stock Purchase Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available for future grants		559,500			600,000
Percentage of maximum contribution of salary towards plan				15.00%
Maximum contribution towards plan				$ 25,000
Discount on purchase of common stock				15.00%
Fair value estimation		The fair value of the six-month “look-back” option in the Company’s employee stock purchase plans is estimated by adding the fair value of 15% of one share of stock to 85% of the fair value of an option on one share of stock.
Stock Issued During Period, Shares, Share-based Compensation, Net of Forfeitures		0	0
Employee Stock Purchase Plan [Member] \| Scenario Forecast [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares allocated for issuance to directors, officers and key personnel	4,900,000
Additional Shares allocated for issuance to directors, officers and key personnel	1,000,000
Stock Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available for future grants		205,000

Credit Facility - Additional information (Detail) - USD ($)		1 Months Ended	3 Months Ended	12 Months Ended
	Jul. 13, 2017	Apr. 30, 2020	Mar. 31, 2020	Dec. 31, 2019
Line of Credit Facility [Line Items]
Current borrowing capacity under line of credit facility			$ 15,200,000	$ 13,000,000
Deferred financing costs			237,000	263,000
Current portion of debt			8,537,000	4,575,000
Term Loan Facility [Member]
Line of Credit Facility [Line Items]
Outstanding borrowings amount			$ 14,800,000	$ 16,000,000
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]
Line of credit facility payment term description			The principal amount of each quarterly installment payable on the Term Loan equals the product of $30.5 million, multiplied by (i) 3.75% for quarterly installments payable 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.
Revolving Line of Credit [Member]
Line of Credit Facility [Line Items]
Percentage of eligible accounts receivable				85.00%
Outstanding borrowings amount			$ 7,300,000	$ 9,500,000
Current portion of debt			7,300,000
Revolving Line of Credit [Member] \| Subsequent Event [Member]
Line of Credit Facility [Line Items]
Possible early debt repayment		$ 4,000,000
Revolving Line of Credit [Member] \| United States [Member]
Line of Credit Facility [Line Items]
Percentage of eligible unbilled accounts				60.00%
Revolving Line of Credit [Member] \| Canada [Member]
Line of Credit Facility [Line Items]
Credit facility maximum borrowing capacity				$ 10,000,000
Percentage of eligible accounts receivable				85.00%
Percentage of eligible unbilled accounts				60.00%
Revolving Line of Credit [Member] \| 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
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	$ 60,000,000
Payment of deferred financing costs			$ 506,000
PNC Bank, N.A. [Member] \| Term Loan Facility [Member]
Line of Credit Facility [Line Items]
Credit facility maximum borrowing capacity	30,500,000
PNC Bank, N.A. [Member] \| Delayed Draw Term Loan [Member]
Line of Credit Facility [Line Items]
Credit facility maximum borrowing capacity	7,000,000
PNC Bank, N.A. [Member] \| Revolving Line of Credit [Member]
Line of Credit Facility [Line Items]
Credit facility maximum borrowing capacity	22,500,000
Maximum [Member]
Line of Credit Facility [Line Items]
Revolving credit facility percentage margin over base rate				1.25%
Term loan percentage margin over base rate				2.50%
Revolving credit facility percentage margin adjusted LIBOR rate				2.25%
Term loan percentage margin adjusted LIBOR rate				3.50%
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%

Income Taxes - Components of Income Before Income Taxes (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Income before income taxes:
Domestic	$ 2,325	$ 947
Foreign	(75)	369
Income before income taxes	$ 2,250	$ 1,316

Income Taxes - Provision for Income Taxes (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Current provision:
Federal	$ 328	$ 230
State	100	53
Foreign	110	150
Total current provision	538	433
Deferred provision (benefit):
Federal	(104)	(31)
State	(30)	(8)
Foreign	(23)	(42)
Total deferred provision (benefit)	(157)	(81)
Total provision for income taxes	$ 381	$ 352

Income Taxes - Reconciliation of Income Taxes (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Income Tax Disclosure [Abstract]
Income taxes computed at the federal statutory rate, Value	$ 473	$ 276
State income taxes, net of federal tax benefit, Value	136	46
Excess tax benefits from stock options/restricted shares	(343)	(6)
Difference in tax rate on foreign earnings/other	115	36
Total provision for income taxes	$ 381	$ 352
Income taxes computed at the federal statutory rate	21.00%	21.00%
State income taxes, net of federal tax benefit	6.00%	3.50%
Excess tax benefit from stock options/restricted shares	(15.20%)	(0.50%)
Difference in income tax rate on foreign earnings/other	5.10%	2.70%
Effective for income tax rate, Total	16.90%	26.70%

Income Taxes - Unrecognized Tax Benefits Related to Uncertain Tax Positions (Detail) $ in Thousands	3 Months Ended
	Mar. 31, 2020 USD ($)
Income Tax Disclosure [Abstract]
Balance as of December 31, 2019	$ 20
Additions related to current period	0
Additions related to prior periods	0
Reductions related to prior periods	0
Balance as of March 31, 2020	$ 20

Income Taxes - Additional Information (Detail)	3 Months Ended
Income Taxes - Additional Information (Detail)	Mar. 31, 2020 USD ($)
Income Tax Disclosure [Abstract]
Estimated amount that the unrecognized tax benefit will be reduced over the next 12-months	$ 20,000

Derivative Instruments and Hedging Activities - Additional Information (Detail) - USD ($)	3 Months Ended
	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019	Jul. 13, 2017
Interest Rate Swap Contracts [Member]
Derivative [Line Items]
Liability of fair value of the interest rate swap contracts	$ 137,000	$ 43,000
Interest Rate Swap Contracts [Member] \| Other Current Liabilities [Member]
Derivative [Line Items]
Liability of fair value of the interest rate swap contracts	137,000	43,000
Interest Rate Risk Management [Member]
Derivative [Line Items]
Notional amount	9,800,000		$ 10,300,000
Interest Rate Risk Management [Member] \| Interest Rate Swap Contracts [Member]
Derivative [Line Items]
Notional amount				$ 15,000,000
Fixed rate of interest in swap contracts				1.99%
Interest Rate Risk Management [Member] \| Interest Rate Swap Contracts [Member] \| Other Current Liabilities [Member]
Derivative [Line Items]
Liability of fair value of the interest rate swap contracts	137,000	$ 43,000
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	$ 40,000

Derivative Instruments and Hedging Activities - Effect of Derivative Instruments on Consolidated Statements of Operations and Comprehensive Income (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) recognized in OCI on Derivatives	$ (94)	$ (54)
Interest rate swap contracts [Member] \| Cash Flow Hedging Relationships [Member] \| Interest Expense [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) recognized in OCI on Derivatives	(94)	(54)
Amount of Gain / (Loss) reclassified from Accumulated OCI to Income (Expense)	(8)	15
Amount of Gain / (Loss) recognized in Income (Expense) on Derivatives

Derivative Instruments and Hedging Activities - Information on Location and Amounts of Derivative Fair Values in Consolidated Balance Sheets (Detail) - Interest Rate Swap Contracts [Member] - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Derivatives, Fair Value [Line Items]
Derivative Fair Value Liability	$ 137	$ 43
Other Current Liabilities [Member]
Derivatives, Fair Value [Line Items]
Derivative Fair Value Liability	$ 137	$ 43

Fair Value Measurements - Summary of Financial Assets (Liabilities) at Fair Value Measured on Recurring Basis (Detail) - Interest Rate Swap Contracts [Member] - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of financial liability	$ (137)	$ (43)
Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of financial liability	$ (137)	$ (43)

Shareholders' Equity - Additional Information (Detail) - shares	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Equity, Class of Treasury Stock [Line Items]
Shares purchased to satisfy employee tax obligation	0	0

Earnings per Share - Additional Information (Detail) - shares	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Earnings Per Share [Abstract]
Anti-dilutive securities not included in computation of earnings per share	440,000	180,000

Business Segments and Geographic Information - Additional Information (Detail)	3 Months Ended
	Mar. 31, 2020 Segment
Accounting Policies [Abstract]
Number of reportable segment	2

Business Segments and Geographic Information - Summary of Operating Segments (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Segment Reporting Information [Line Items]
Revenues	$ 50,425	$ 45,199
Total gross margin %	25.20%	24.00%
Segment operating income	$ 2,476	$ 1,870
Amortization of acquired intangible assets	(673)	(672)
Interest expenses and other, net	(226)	(554)
Income before income taxes	2,250	1,316
Data and Analytics Services [Member]
Segment Reporting Information [Line Items]
Revenues	$ 7,360	$ 5,768
Total gross margin %	47.10%	45.50%
IT Staffing Services [Member]
Segment Reporting Information [Line Items]
Revenues	$ 43,065	$ 39,431
Total gross margin %	21.50%	20.80%
Operating Segments [Member]
Segment Reporting Information [Line Items]
Segment operating income	$ 3,149	$ 2,542
Operating Segments [Member] \| Data and Analytics Services [Member]
Segment Reporting Information [Line Items]
Segment operating income	909	1,041
Operating Segments [Member] \| IT Staffing Services [Member]
Segment Reporting Information [Line Items]
Segment operating income	$ 2,240	$ 1,501

Business Segments and Geographic Information - Summary of Assets by Segment (Detail) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 89,819	$ 90,584
Data and Analytics Services [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	41,697	41,527
IT Staffing Services [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 48,122	$ 49,057

Business Segments and Geographic Information - Summary of Revenue from External Customers (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Segment Reporting Information [Line Items]
Revenues	$ 50,425	$ 45,199
United States [Member]
Segment Reporting Information [Line Items]
Revenues	49,350	44,110
Canada [Member]
Segment Reporting Information [Line Items]
Revenues	861	641
India and Other [Member]
Segment Reporting Information [Line Items]
Revenues	$ 214	$ 448