Kingsway Financial Services (KFS) 10-K5 Mar 242023 FY Annual reportFinancial data

Company Profile

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
Document And Entity Information - USD ($)	Dec. 31, 2023	Mar. 05, 2024	Jun. 30, 2023
Document Information [Line Items]
Entity Central Index Key	0001072627
Entity Registrant Name	KINGSWAY FINANCIAL SERVICES INC
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2023
Document Transition Report	false
Entity File Number	001-15204
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	85-1792291
Entity Address, Address Line One	10 S. Riverside Plaza, Suite 1520
Entity Address, City or Town	Chicago
Entity Address, State or Province	IL
Entity Address, Postal Zip Code	60606
City Area Code	312
Local Phone Number	766-2138
Title of 12(b) Security	Common Stock, par value $0.01 per share
Trading Symbol	KFS
Security Exchange Name	NYSE
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Public Float			$ 90,673,836
Entity Common Stock, Shares Outstanding		28,121,271
Auditor Firm ID	166
Auditor Name	Plante & Moran PLLC
Auditor Location	Denver, CO

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Investments:
Fixed maturities, at fair value (amortized cost of $38,107 and $40,127, respectively)	$ 36,473	$ 37,591
Equity investments, at fair value (cost of $73 and $187, respectively)	79	153
Limited liability investments, at fair value	0	13,863
Investments in private companies, at adjusted cost	854	790
Other investments, at cost which approximates fair value (net of allowance of $179 and zero, respectively)	6	201
Short-term investments, at cost which approximates fair value	161	157
Total investments	41,881	56,934
Cash and cash equivalents	9,098	64,168
Restricted cash	8,400	13,064
Accrued investment income	914	1,195
Other receivables, net of allowance of $5 and $8, respectively	726	3,720
Deferred contract costs	13,734	13,257
Income taxes receivable	1,299	0
Property and equipment, net of accumulated depreciation of $1,158 and $1,041, respectively	1,850	773
Right-of-use asset	886	911
Goodwill	50,358	45,498
Intangible assets, net of accumulated amortization of $28,137 and $22,228, respectively	35,670	33,099
Other assets	5,066	23,249
Assets held for sale	17,752	19,478
Total Assets	197,717	285,650
Liabilities:
Accrued expenses and other liabilities	22,342	55,801
Income taxes payable	0	945
Deferred service fees	83,995	82,713
Bank loans	30,822	34,281
Subordinated debt, at fair value	13,594	67,811
Lease liability	1,198	1,217
Net deferred income tax liabilities	5,041	4,176
Liabilities held for sale	16,114	16,585
Total Liabilities	173,106	263,529
Shareholders' Equity:
Common stock, no par value; 50,000,000 authorized; 27,771,790 and 23,437,530 issued at December 31, 2023 and December 31, 2022, respectively; and 27,101,613 and 23,190,080 outstanding at December 31, 2023 and December 31, 2022, respectively	0	0
Additional paid-in capital	379,813	359,985
Treasury stock, at cost; 670,177 and 247,450 outstanding at December 31, 2023 and December 31, 2022, respectively	(3,696)	(492)
Accumulated deficit	(346,868)	(370,427)
Accumulated other comprehensive (loss) income	(1,540)	26,605
Shareholders' equity attributable to common shareholders	27,709	15,671
Noncontrolling interests in consolidated subsidiaries	(3,098)	437
Total Shareholders' Equity	24,611	16,108
Total Liabilities, Class A preferred stock and Shareholders' Equity	197,717	285,650
Redeemable Class A Preferred Stock [Member]
Liabilities:
Redeemable Class A preferred stock, no par value; 1,000,000 authorized; zero and 149,733 issued and outstanding at December 31, 2023 and December 31, 2022, respectively; redemption amount of zero and $6,013 at December 31, 2023 and December 31, 2022, respectively	0	6,013
Service Fees [Member]
Investments:
Service fee receivable, net of allowance for credit losses of $243 and $147, respectively	10,083	10,304
Liabilities:
Deferred service fees	83,995	82,713
Limited Liability Investments [Member]
Investments:
Limited liability investments	812	983
Limited liability investments, at fair value	$ 3,496	$ 17,059

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($) $ / shares in Thousands, $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Fixed maturities, cost	$ 38,107	$ 40,127
Equity investments, cost	73	187
Other investment, allowance	179	0
Property and equipment, accumulated depreciation	1,158	1,041
Intangible assets accumulated amortization	$ 28,137	$ 22,228
Common stock, no par value (in dollars per share)	$ 0	$ 0
Common stock, authorized (in shares)	50,000,000	50,000,000
Common stock, issued (in shares)	27,771,790	23,437,530
Common stock, outstanding (in shares)	27,101,613	23,190,080
Treasury stock (in shares)	670,177	247,450
Redeemable Class A Preferred Stock [Member]
Temporary equity, par value (in dollars per share)	$ 0	$ 0
Temporary equity, authority (in shares)	1,000,000	1,000,000
Temporary equity, issued (in shares)	0	149,733
Temporary equity, outstanding (in shares)	0	149,733
Temporary equity, redemption	$ 0	$ 6,013
Other Receivables [Member]
Allowance for credit losses	5	8
Service Fees [Member]
Allowance for credit losses	$ 243	$ 147

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Revenues:
Service fee and commission revenue	$ 103,244	$ 93,280
Total revenues	103,244	93,280
Operating expenses:
Claims authorized on vehicle service agreements	23,066	20,895
Commissions	10,208	8,358
Cost of services sold	27,211	18,673
General and administrative expenses	41,805	43,519
Disposal of subsidiary transaction expenses	0	5,408
Total operating expenses	102,290	96,853
Operating income (loss)	954	(3,573)
Other revenues (expenses), net:
Net investment income	1,804	2,305
Net realized gains	761	1,209
Net gain (loss) on equity investments	3,397	(26)
Gain (loss) on change in fair value of limited liability investments, at fair value	78	(1,754)
Net change in unrealized gain on private company investments	63	0
Gain on change in fair value of real estate investments	0	1,488
Impairment losses	(229)	0
(Loss) gain on change in fair value of derivative asset option contracts	(1,366)	16,730
Non-operating other expense	(1,542)	(206)
Interest expense	(6,250)	(8,092)
Amortization of intangible assets	(5,909)	(6,133)
Loss on change in fair value of debt	(68)	(4,908)
Gain on disposal of subsidiary	342	37,917
Gain on extinguishment of debt	31,616	0
Total other revenue, net	22,697	38,530
Income from continuing operations before income tax (benefit) expense	23,651	34,957
Income tax (benefit) expense	(1,899)	4,825
Income from continuing operations	25,550	30,132
Income (loss) from discontinued operations, net of taxes	450	(12,805)
Loss on disposal of discontinued operations, net of taxes	(1,988)	(2,262)
Net income	24,012	15,065
Less: Net income (loss) from continuing operations attributable to noncontrolling interests in consolidated subsidiaries	453	(1,471)
Less: Net loss from discontinued operations attributable to noncontrolling interests in consolidated subsidiaries	0	(8,186)
Less: Dividends on preferred stock	74	306
Net income attributable to common shareholders	23,485	24,416
Net income from continuing operations attributable to common shareholders	25,023	31,297
Net loss from discontinued operations attributable to common shareholders	(1,538)	(6,881)
Net income attributable to common shareholders	$ 23,485	$ 24,416
Basic earnings (loss) per share attributable to common shareholders:
Continuing operations (in dollars per share)	$ 0.97	$ 1.36
Discontinued operations (in dollars per share)	(0.06)	(0.3)
Basic earnings per share - net income attributable to common shareholders (in dollars per share)	0.91	1.06
Diluted earnings (loss) per share attributable to common shareholders:
Continuing operations (in dollars per share)	0.95	1.25
Discontinued operations (in dollars per share)	(0.06)	(0.27)
Diluted earnings per share - net income attributable to common shareholders (in dollars per share)	$ 0.89	$ 0.98
Basic: (in shares)	25,713	22,961
Diluted: (in shares)	26,448	25,304

Consolidated Statements of Comp

Consolidated Statements of Comprehensive (Loss) Income - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022
Net income		$ 24,012	$ 15,065
Unrealized gains (losses) arising during the period		1,095	(2,330)
Reclassification adjustment for amounts included in net income	[1]	(197)	22
Change in fair value of debt attributable to instrument-specific credit risk:
Unrealized losses arising during the period	[1]	(1,836)	(1,930)
Reclassification adjustment for amounts included in net income		(27,177)	0
Other comprehensive loss, net of taxes(1)	[1]	(28,115)	(4,238)
Comprehensive (loss) income		(4,103)	10,827
Less: comprehensive income (loss) attributable to noncontrolling interests in consolidated subsidiaries		483	(9,721)
Comprehensive (loss) income attributable to common shareholders		$ (4,586)	$ 20,548

[1]Net of income tax (benefit) expense of $0 and $0 in 2023 and 2022, respectively

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity - USD ($) $ in Thousands	Common Stock Outstanding [Member]	Additional Paid-in Capital [Member]	Treasury Stock, Common [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Parent [Member]	Noncontrolling Interest [Member]	Total
Balance (in shares) at Dec. 31, 2021	22,882,614
Balance at Dec. 31, 2021	$ 0	$ 359,138	$ (492)	$ (395,149)	$ 30,779	$ (5,724)	$ 13,981	$ 8,257
Vesting of restricted stock awards, net of share settlements for tax withholdings (in shares)	73,437
Vesting of restricted stock awards, net of share settlements for tax withholdings	$ 0	0	0	0	0	0	0	0
Conversion of redeemable Class A preferred stock to common stock (in shares)	125,000
Conversion of redeemable Class A preferred stock to common stock	$ 0	788	0	0	0	788	0	788
Exercise of Series B warrants (in shares)	109,029
Exercise of Series B warrants	$ 0	545	0	0	0	545	0	545
Net income	0	0	0	24,722	0	24,722	(9,657)	15,065
Preferred stock dividends	0	(306)	0	0	0	(306)	0	(306)
Distributions to noncontrolling interest holders	0	0	0	0	0	0	(6,016)	(6,016)
Deconsolidation of noncontrolling interest	0	0	0	0	0	0	2,193	2,193
Other comprehensive loss	0	0	0	0	(4,174)	(4,174)	(64)	(4,238)	[1]
Redemption of equity awards related to disposal of subsidiary	0	(1,056)	0	0	0	(1,056)	0	(1,056)
Stock-based compensation, net of tax withholdings related to net share settlements	$ 0	876	0	0	0	876	0	$ 876
Balance (in shares) at Dec. 31, 2022	23,190,080							23,437,530
Balance at Dec. 31, 2022	$ 0	359,985	(492)	(370,427)	26,605	15,671	437	$ 16,108
Vesting of restricted stock awards, net of share settlements for tax withholdings (in shares)	66,768
Vesting of restricted stock awards, net of share settlements for tax withholdings	$ 0	0	0	0	0	0	0	0
Conversion of redeemable Class A preferred stock to common stock (in shares)	935,831
Conversion of redeemable Class A preferred stock to common stock	$ 0	6,086	0	0	0	6,086	0	6,086
Exercise of Series B warrants (in shares)	3,331,661
Exercise of Series B warrants	$ 0	16,658	0	0	0	16,658	0	16,658
Net income	0	0	0	23,559	0	23,559	453	24,012
Preferred stock dividends	0	(74)	0	0	0	(74)	0	(74)
Distributions to noncontrolling interest holders	0	0	0	0	0	0	(4,018)	(4,018)
Other comprehensive loss	0	0	0	0	(28,145)	(28,145)	30	(28,115)	[1]
Stock-based compensation, net of tax withholdings related to net share settlements	0	1,189	0	0	0	1,189	0	1,189
Repurchases of Series B warrants	$ 0	(4,031)	0	0	0	(4,031)	0	(4,031)
Repurchases of common stock (in shares)	(422,727)
Repurchases of common stock	$ 0	0	(3,204)	0	0	(3,204)	0	$ (3,204)
Balance (in shares) at Dec. 31, 2023	27,101,613							27,771,790
Balance at Dec. 31, 2023	$ 0	$ 379,813	$ (3,696)	$ (346,868)	$ (1,540)	$ 27,709	$ (3,098)	$ 24,611

[1]Net of income tax (benefit) expense of $0 and $0 in 2023 and 2022, respectively

Consolidated Statements of Cash

Consolidated Statements of Cash Flows $ in Thousands	12 Months Ended
Consolidated Statements of Cash Flows $ in Thousands	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Operating activities:
Net income	$ 24,012	$ 15,065
Adjustments to reconcile net income to net cash used in operating activities:
(Income) loss from discontinued operations, net of taxes	(450)	12,805
Loss on disposal of discontinued operations, net of taxes	1,988	2,262
Equity in net loss (income) of limited liability investments	44	(293)
Depreciation and amortization expense	6,220	6,449
Stock-based compensation expense	1,639	4,052
Net realized gains	(761)	(1,209)
Net (gain) loss on equity investments	(3,397)	26
(Gain) loss on change in fair value of limited liability investments, at fair value	(78)	1,754
Net change in unrealized gain on private company investments	(63)	0
Gain on change in fair value of real estate investments	0	(1,488)
Loss on change in fair value of debt	68	4,908
Loss (gain) on change in fair value of derivatives	1,643	(17,070)
Loss on change in fair value of contingent consideration	262	1,510
Deferred income taxes, adjusted for SPI and DDI liabilities assumed in 2023	(1,924)	1,406
Impairment losses	229	0
Amortization of fixed maturities premiums and discounts	19	236
Gain on disposal of subsidiary	(342)	(37,917)
Gain on extinguishment of debt	(31,616)	0
Changes in operating assets and liabilities:
Service fee receivable, net, adjusted for SPI and DDI (2023) and CSuite and SNS (2022) acquired	1,123	(136)
Other receivables, net, adjusted for CSuite assets acquired in 2022	2,546	(7)
Deferred contract costs	(477)	(2,327)
Other assets, adjusted for SPI and DDI (2023) and CSuite and SNS (2022) assets acquired	945	(2,067)
Deferred service fees, adjusted for SPI liabilities assumed in 2023	859	(6,504)
Other, net, adjusted for SPI and DDI (2023) and CSuite and SNS (2022) assets acquired and liabilities assumed	(29,338)	15,916
Cash used in operating activities - continuing operations	(26,849)	(2,629)
Cash provided by (used in) operating activities - discontinued operations	663	(11,945)
Net cash used in operating activities	(26,186)	(14,574)
Investing activities:
Proceeds from sales and maturities of fixed maturities	8,468	9,714
Proceeds from sales of equity investments	3,471	0
Purchases of fixed maturities	(6,467)	(14,211)
Net proceeds from limited liability investments	314	1,577
Net proceeds from limited liability investments, at fair value	14,123	621
Net proceeds from investments in private companies	39	258
Proceeds from sale of real estate investments	0	12,150
Net proceeds from other investments and short-term investments	16	55
Net proceeds from disposal of subsidiary, net of cash disposed of $1,391	342	35,158
Acquisition of businesses, net of cash acquired	(13,633)	(13,689)
Net (purchases) disposals of property and equipment, adjusted for DDI assets acquired in 2023	(205)	26,461
Cash provided by investing activities - continuing operations	6,468	58,094
Cash (used in) provided by investing activities - discontinued operations	(11)	42,846
Net cash provided by investing activities	6,457	100,940
Financing activities:
Proceeds from exercise of warrants	16,658	545
Cash paid for repurchase of warrants	(4,031)	0
Cash paid for repurchase of common stock	(3,204)	0
Distributions to noncontrolling interest holders	(4,018)	(6,016)
Payment of contingent consideration from acquisition	(375)	(750)
Taxes paid related to net share settlements of restricted stock awards	(450)	(396)
Principal proceeds from bank loans, net of debt issuance costs of $68 in 2023 and $167 in 2022	5,533	12,682
Principal payments on bank loans	(9,113)	(5,228)
Purchase of subordinated debt	(40,328)	0
Payment of debt issuance costs	(25)	0
Principal payments on notes payable	0	(6,411)
Cash used in financing activities - continuing operations	(39,353)	(5,574)
Cash used in financing activities - discontinued operations	(610)	(32,358)
Net cash used in financing activities	(39,963)	(37,932)
Net (decrease) increase in cash and cash equivalents and restricted cash from continuing operations	(59,734)	49,891
Cash and cash equivalents and restricted cash at beginning of period	77,802	29,899
Less: cash and cash equivalents and restricted cash of discontinued operations	570	2,558
Cash and cash equivalents and restricted cash of continuing operations at beginning of period	77,232	27,341
Cash and cash equivalents and restricted cash of continuing operations at end of period	17,498	77,232
Supplemental disclosures of cash flows information:
Interest	24,581	1,427
Income taxes	1,894	501
Non-cash investing and financing activities from continuing operations:
Conversion of Stock, Amount Issued	6,086	788
Accrued dividends on Class A preferred stock issued	$ 74	$ 306

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows (Parentheticals) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Cash Disposed	$ 1,391
Debt issuance costs	25	$ 0
Notes Payable to Banks [Member]
Debt issuance costs	$ 68	$ 167

Note 1 - Business

Note 1 - Business	12 Months Ended
Note 1 - Business	Dec. 31, 2023
Notes to Financial Statements
Nature of Operations [Text Block]	1 Kingsway Financial Services Inc. (the "Company" or "Kingsway") was incorporated under the Business Corporations Act (Ontario) on September 19, 1989. December 31, 2018,

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	12 Months Ended
Note 2 - Summary of Significant Accounting Policies	Dec. 31, 2023
Notes to Financial Statements
Significant Accounting Policies [Text Block]	2 (a) Principles of consolidation: The accompanying information in the 2023 The accompanying consolidated financial statements include the accounts of Kingsway and its majority owned and controlled subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation. In addition, the Company evaluates its relationships or investments for consolidation pursuant to authoritative accounting guidance related to the consolidation of a variable interest entity ("VIE") under the Variable Interest Model prescribed by the Financial Accounting Standards Board ("FASB"). The Company’s investments include certain investments, primarily in limited liability companies and limited partnerships in which the Company holds a variable interest. The Company evaluates these investments for the characteristics of a VIE. The Variable Interest Model identifies the characteristics of a VIE to include investments ( 1 2 1 not 2 1 2 If the characteristics of a VIE are met, the Company evaluates whether it meets the primary beneficiary criteria. The primary beneficiary is considered to be the entity holding a variable interest that has the power to direct activities that most significantly impact the economic performance of the VIE; the obligation to absorb losses of the VIE; or the right to receive benefits from the VIE that could potentially be significant to the VIE. In instances where the Company is considered to be the primary beneficiary, the Company consolidates the VIE. When the Company is not not Subsidiaries The Company's consolidated financial statements include the assets, liabilities, shareholders' equity, revenues, expenses and cash flows of the holding company and its subsidiaries and have been prepared in accordance with U.S. GAAP. A subsidiary is an entity controlled, directly or indirectly, through ownership of more than 50% The consolidated financial statements are prepared as of December 31, 2023 three The Company's subsidiaries Argo Holdings Fund I, LLC ("Argo Holdings"), Flower Portfolio 001, 946, Financial Services-Investment Companies 2023. Noncontrolling interests The Company has noncontrolling interests attributable to certain of its subsidiaries. A noncontrolling interest arises where the Company owns less than 100% no (b) Use of estimates: The preparation of consolidated financial statements in accordance with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts and classification of assets and liabilities, revenues and expenses, and the related disclosures of contingent assets and liabilities in the consolidated financial statements and accompanying notes. Actual results could differ from these estimates. Estimates and their underlying assumptions are reviewed on an ongoing basis. Changes in estimates are recorded in the accounting period in which they are determined. The critical accounting estimates and assumptions in the accompanying consolidated financial statements include, but are not contingent consideration; ; and derivative instruments. (c) Business combinations and asset acquisitions: The Company evaluates acquisitions in accordance with Accounting Standards Codification ("ASC") 805, Business Combinations ("ASC 805" An acquisition of a business represents a business combination. The acquisition method of accounting is used to account for a business combination. The cost of an acquired business is measured as the fair value of the assets received, equity instruments issued and liabilities incurred or assumed at the date of exchange. Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are measured initially at their fair values at the acquisition date, irrespective of the extent of any noncontrolling interest. The excess of the cost of an acquired business over the fair value of the Company's share of the identifiable net assets acquired is recorded as goodwill. If the cost of acquired business is less than the fair value of the net assets of the subsidiary acquired, the difference is recognized in the consolidated statements of operations. Noncontrolling interests in the net assets of consolidated entities are reported separately in shareholders' equity and initially measured at fair value. Acquisition costs related to a business combination are expensed as incurred. When an acquisition does not not not (d) Investments: Investments in fixed maturities are classified as available-for-sale and reported at fair value. Unrealized gains and losses are included in accumulated other comprehensive income, net of tax. Equity investments include common stocks and are reported at fair value. Changes in fair value of equity investments are reco gnized in net income. Limited liability investments include investments in limited liability companies and limited partnerships in which the Company's interests are not no three Limited liability investments, at fair value are accounted for at fair value with changes in fair value included in gain (loss) on change in fair value of limited liability investments, at fair value. The difference between the end of the reporting period of the limited liability investments, at fair value and that of the Company is no three Investments in private companies consist of convertible preferred stocks and notes in privately owned companies and investments in limited liability companies in which the Company’s interests are deemed minor. These investments do not Other investments include collateral loans and are reported at their unpaid principal balance, net of an allowance for credit losses, which approximates fair value. Short-term investments, which consist of investments with original maturities between three one Realized gains and losses on sales, determined on a first first Dividends and interest income are included in net investment income. Investment income is recorded as it accrues. The Company accounts for all financial instruments using trade date accounting. The Company conducts a quarterly review to identify and evaluate investments that show objective indications of possible impairment. Impairment is charged to the consolidated statements of operations if the fair value of an instrument falls below its cost or amortized cost. When an available-for-sale fixed maturity investment is impaired, it is evaluated to determine whether there is an intent to sell the investment before recovery of amortized cost or whether a credit loss exists. For fixed maturity investments that the Company intends to sell or for which it is more likely than not not For fixed maturity investments that the Company does not not not Considerations in the credit loss assessment include ( 1 2 3 4 5 6 If a credit loss exists, an allowance is established, which is equal to the difference between the present value of cash flows expected to be collected and the amortized cost basis. The expected allowance for credit losses is limited by the amount that the fair value is less than the amortized cost basis and is adjusted in subsequent periods for any additional expected credit losses or subsequent recoveries. Changes in the allowance are reported as impairment losses in the consolidated statements of operations. The amortized cost basis of the investment is not The Company reports accrued investment income separately for available-for-sale fixed maturity investments and has made a policy election to not Prior to January 1, 2023, (e) Cash and cash equivalents: Cash and cash equivalents include cash and investments with original maturities of no three (f) Restricted cash: Restricted cash represents certain cash and cash equivalent balances restricted as to withdrawal or use. The Company's restricted cash is comprised primarily of cash held for the payment of vehicle service agreement claims under the terms of certain contractual agreements, funds held in escrow, statutory deposits and amounts pledged to third (g) Service fee receivable: Service fee receivable includes balances due and uncollected from customers. Service fee receivable is reported net of an estimated allowance for credit losses. The Company recognizes credit losses based on a forward-looking current expected credit losses. The Company estimates expected credit losses based upon its assessment of various factors, including historical collection experience, the age of service fee receivable balances, credit quality of its customers, current economic conditions, management’s experience, reasonable and supportable forecasts of future economic conditions, and other factors that may (h) Deferred contract costs: Deferred contract costs represent the deferral of incremental costs to obtain or fulfill a contract with a customer. Incremental costs to obtain a contract with a customer primarily include sales commissions. The Company capitalizes costs incurred to fulfill a contract if the costs are identifiable, generate or enhance resources used to satisfy future performance obligations and are expected to be recovered. Costs to fulfill a contract include labor costs for set-up activities directly related to the acquisition of vehicle service agreements. Contract costs are deferred and amortized over the expected customer relationship period consistent with the pattern in which the related revenues are earned. Amortization of incremental costs to obtain a contract are recorded in commissions (i) Property and equipment: Property and equipment are reported in the consolidated financial statements at cost. Depreciation of property and equipment has been provided using the straight-line method over the estimated useful lives of such assets. Repairs and maintenance are recognized in operations during the period incurred. The Company estimates useful life to be three to ten years for leasehold improvements; three to seven years for furniture and equipment; three to ten years for computer hardware; and five (j) Goodwill and intangible assets: When the Company acquires a subsidiary or other business where it exerts significant influence, the fair value of the net tangible and intangible assets acquired is determined and compared to the amount paid for the subsidiary or business acquired. Any excess of the amount paid over the fair value of those net assets is considered to be goodwill. Goodwill is tested for impairment annually as of November 30, may not When the Company acquires a subsidiary or other business where it exerts significant influence or acquires certain assets, intangible assets may not Intangible assets with indefinite useful lives are not November 30, may not may may (k) Derivative financial instruments: Derivative financial instruments include an interest rate swap contact and the trust preferred debt repurchase options. The Company measures derivative financial instruments at fair value. The fair value of derivative financial instruments is required to be revalued each reporting period, with corresponding changes in fair value recorded in the consolidated statements of operations. Realized gains or losses are recognized upon settlement of the contracts. Refer to Note 11 The Company entered into a pay fixed, receive variable interest rate swap contract to reduce its exposure to changes in interest rates. The interest rate swap contract is included in other assets in the consolidated balance sheets. The Company has not During the third 2022, three The trust preferred debt repurchase options are in December 31, 2022 first 2023. (l) Debt: Bank loans are reported in the consolidated balance sheets at par value adjusted for unamortized discount or premium and unamortized issuance costs. Discounts, premiums, and costs directly related to the issuance of debt are capitalized and amortized through the maturity date of the debt using the effective interest rate method and are recorded in interest expense in the consolidated statements of operations. Gains and losses on the extinguishment of debt are recorded in gain on extinguishment of debt. The Company's subordinated debt is measured and reported at fair value. The fair value of the subordinated debt is calculated using a model based on significant market observable inputs and inputs developed by a third third other comprehensive loss. (m) Contingent consideration: The consideration for certain of the Company's acquisitions include future payments to former owners that are contingent upon the achievement of certain targets over future reporting periods. Liabilities for contingent consideration are measured and reported at fair value at the date of acquisition and are included in accrued expenses and other liabilities in the consolidated balance sheets. Changes in the fair value of contingent consideration liabilities can result from changes to one not Changes in fair value are reported in the consolidated statements of operations as non-operating other expense. (n) Income taxes: The Company follows the asset and liability method of accounting for income taxes, whereby deferred income tax assets and liabilities are recognized for (i) the differences between the financial statement carrying amount of existing assets and liabilities and their respective tax bases and (ii) loss and tax credit carryforwards. Deferred income tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the date of enactment. Future tax benefits are recognized to the extent that realization of such benefits is more likely than not not nts estimated to be payable or recoverable as a result of taxable operations for the current year. The Company accounts for uncertain tax positions in accordance with the income tax accounting guidance. The Company recognizes interest and penalties, if any, related to unrecognized tax benefits in income tax (benefit) expense. (o) Leases: The Company records a right of use asset and lease liability for all leases in which the estimated term exceeds twelve 1 2 3 The Company determines lease classification at the commencement date. Leases not not not seventy-five not ninety not As an accounting policy, the Company has elected not 842 twelve Rental expense for operating leases is recognized on a straight-line basis over the lease term, net of any applicable lease incentive amortization. (p) Revenue recognition: Service fee and commission revenue and contract balances Service fee and commission revenue represents vehicle service agreement fees, guaranteed asset protection products ("GAP") commissions, maintenance support service fees, warranty product commissions, homebuilder warranty service fees, homebuilder warranty commissions, business services consulting revenue, healthcare services revenue and software license and support revenue based on terms of various agreements with credit unions, consumers, businesses and homebuilders. Customers either pay in full at the inception of a warranty contract or commission product sal e, or when consulting services are billed, or on terms subject to the Company’s customary credit reviews. Vehicle service agreement fees include the fees collected to cover the costs of future automobile mechanical breakdown claims and the associated administration of those claims. Vehicle service agreement fees are earned over the duration of the vehicle service agreement contracts as the single performance obligation is satisfied. Vehicle service agreement fees are initially recorded as deferred service fees with revenues recognized over the term of the contract based on the proportion of expected claims to total overall claims to be incurred over the life of the contract. The Company believes this reasonably represents the transfer of services to the vehicle service contract holder over the warranty term. The Company compares the remaining deferred service fees balance to the estimated amount of expected future claims under the vehicle service agreement contracts and records an additional accrual if the deferred service fees balance is less than expected future claims costs. In certain jurisdictions the Company is required to refund to a customer a pro-rata share of the vehicle service agreement fees if a customer cancels the agreement prior to the end of the term. Depending on the jurisdiction, the Company may 5.75% to 14% o Maintenance support service fees include the service fees collected to administer equipment breakdown and maintenance support services and are earned as services are rendered. Warranty product commissions include the commissions from the sale of warranty contracts for certain new and used heating, ventilation, air conditioning ("HVAC"), standby generator, commercial LED lighting and commercial refrigeration equipment. The Company acts as an agent on behalf of the third not Homebuilder warranty service fees and homebuilder warranty commissions related to the Company's former subsidiary Professional Warranty Services Corporation ("PWSC") which was disposed of on July 22, 2022. Business services consulting revenue includes the revenue from providing outsourced finance and human resources consulting services. The Company invoices for business services revenue based on contracted rates. Revenue is earned as services are provided. Healthcare services revenue includes revenue from providing healthcare professional staffing services and outsourced cardiac telemetry services for long-term acute care and inpatient rehabilitation hospitals Software license and support revenue includes revenue from the sale or rental of software products created exclusively to serve the management needs of all types of shared-ownership properties. Software licenses are on-premise at customer locations and considered fully functional when made available and delivered to the customer. As the customer can use and benefit from the license on its own, software licenses represent distinct performance obligations. Revenue is recognized upfront at the point in time when control is transferred, which is defined as the point in time when the customer can use and benefit from the license. The Company's software licenses are sold as term licenses, and the contracts include software support services, which are accounted for as separate performance obligations. The Company recognizes the portion of the transaction price allocated to the software license on a residual basis. The residual basis is used to allocate revenue when the contract arrangement includes a software license and has at least one not Contract balances The timing of revenue recognition may three five (q) Stock-based compensation: The Company uses the fair-value method of accounting for stock-based compensation awards granted to employees. Expense is recognized on a straight-line basis over the requisite service period during which awards are expected to vest, with a corresponding increase to either additional paid-in capital for equity-classified awards or to a liability for liability-classified awards. Liability-classified awards, included in accrued expenses and other liabilities in the consolidated balance sheets, are measured and reported at fair value on the date of grant and are remeasured each reporting period. Compensation expense related to the c hange in fair value for liability-classified awards is reported in the consolidated statements of operations as general and administrative expenses. rd. For awards subject to a performance condition, expense is recognized when the performance condition has been satisfied or is probable of being satisfied. For awards subject to a market condition, com (r) Fair value of financial instruments: The fair values of the Company's investments in fixed maturities and equity investments, limited liability investments, at fair value, subordinated debt, derivative financial instruments and contingent consideration

Note 3 - Recently Issued Accoun

Note 3 - Recently Issued Accounting Standards	12 Months Ended
Note 3 - Recently Issued Accounting Standards	Dec. 31, 2023
Notes to Financial Statements
Accounting Standards Update and Change in Accounting Principle [Text Block]	3 (a) Adoption of New Accounting Standards: Effective January 1, 2023, 2016 13, Financial Instruments-Credit Losses (Topic 326 2016 13" 2016 13 2016 13 The Company adopted ASU 2016 13 not 2016 13 no January 1, 2023. (b) Accounting Standards Not In March 2023, 2023 02, Investments Equity Method and Joint Ventures (Topic 323 December 15, 2023. not 2023 02 In October 2023, 2023 06, Disclosure Improvements: Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative issued in August 2018 2023 06" 14 27 2023 06 2023 06 June 30, 2027. No December 31, 2023. not In November 2023, No. 2023 07, Improvements to Reportable Segment Disclosures 2023 07” 2023 07 December 15, 2023, December 15, 2024, In December 2023, No. 2023 09, Improvements to Income Tax Disclosures 2023 09” 2023 09 December 15, 2024,

Note 4 - Acquisitions

Note 4 - Acquisitions	12 Months Ended
Note 4 - Acquisitions	Dec. 31, 2023
Notes to Financial Statements
Business Combination Disclosure [Text Block]	4 During the years ended December 31, 2023 December 31, 2022 of $0.7 million a nd million , respectively, which are included in general and administrative expenses in the consolidated statements of operations. Systems Products International, Inc. On September 7, 2023, 22 , "Segmented Information, fourth first This acquisition was accounted for as a business combination using the acquisition method of accounting. The purchase price was provisionally allocated to the assets acquired and liabilities assumed based on thei r estimated fair values at the date of acquisition and are subject to adjustment during a measurement period subsequent to the acquisition date, not one first 2024. Refer to 9 , " ," for further disclosure of the intangible assets related to this acquisition. The goodwill of million represents the premium paid over the fair value of the net tangible and intangible assets acquired, which the Company paid to grow its portfolio of companies and acquire an assembled workforce. The goodwill is not The following table summarizes the preliminary estimated a (in thousands) September 7, 2023 Cash and cash equivalents $ 121 Restricted cash 6 Service fee receivable 381 Goodwill 107 Intangible asset not subject to amortization - trade name 120 Intangible asset subject to amortization - customer relationships 1,000 Intangible asset subject to amortization - developed technology 600 Other assets 1,789 Total assets $ 4,124 Accrued expenses and other liabilities $ 125 Deferred service fees 423 Net deferred income tax liabilities 776 Total liabilities $ 1,324 Purchase price $ 2,800 The consolidated statements of operations include the earnings of SPI from the date of acquisition. From the date of acquisition through December 31, 2023 , revenue of $0.8 million and had a net income of million. Digital Diagnostics Imaging, Inc. On October 26, 2023, Wall, New Jersey, is a 22 , "Segmented Information, Kingsway Search Xcelerator fifth This acquisition was accounted for as a business combination using the acquisition method of accounting. The purchase price was provisionally allocated to the assets acquired and liabilities ass umed based on their estimated fair values at the date of acquisition and are subject to adjustment during a measurement period subsequent to the acquisition date, not one first 2024. Refer to 9 , " ," for further disclosure of the intangible assets related to this acquisition. The goodwill of million represents the premium paid over the fair value of the net tangible and intangible assets acquired, which the Company paid to grow its portfolio of companies and acquire an assembled workforce. The goodwill is not The following table summarizes the preliminary estimated allocation of the DDI assets acquired and liabilities assumed at the date of acquisition: (in thousands) October 26, 2023 Cash and cash equivalents $ 124 Service fee receivable 522 Property and equipment, net 1,183 Right-of-use asset 145 Goodwill 4,762 Intangible asset not subject to amortization - trade name 260 Intangible asset subject to amortization - customer relationships 6,500 Other assets 7 Total assets $ 13,503 Accrued expenses and other liabilities $ 214 Income taxes payable 141 Lease liability 145 Net deferred income tax liabilities 2,013 Total liabilities $ 2,513 Purchase price $ 10,990 The consolidated statements of operations include the earnings of DDI from the date of acquisition. From the date of acquisition through December 31, 2023 , revenue of million and had net income of million CSuite Financial Partners, LLC On November 1, 2022, 22 , "Segmented Information," second The Company acquired CSuite for aggregate cash consideration of approximately $8.5 million, less certain escrowed amounts for purposes of indemnification claims and working capital adjustments. The final purchase price was subject to a working capital true-up of less than $0.1 million that was settled during the first 2023. f certain financial metrics three first December 31, 2023 December 31, 2022 This acquisition was accounted for as a business combination using the acquisition method of accounting. The purchase price was provisionally allocated to the assets acquired and liabilities assumed based on their estimated fair values at the date of acquisition and were subject to adjustment during a measurement period subsequent to the acquisition date, not one first 2023, third No . Refer to Note 9 , "Intangible Assets million not zero The following table summarizes the estimated allocati (in thousands) November 1, 2022 Cash and cash equivalents $ 569 Service fee receivable 311 Other receivables 21 Goodwill 4,109 Intangible asset not subject to amortization - trade name 1,500 Intangible asset subject to amortization - customer relationships 2,500 Other assets 53 Total assets $ 9,063 Accrued expenses and other liabilities $ 539 Total liabilities $ 539 Purchase price $ 8,524 The consolidated statements of operations include the earnings of CSuite from the date of acquisition. From the date of acquisition through December 31, 2022 , revenue of million and had a net loss of less than million. Secure Nursing Service, Inc. On November 18, 2022, Note 22 third This acquisition was accounted for as a business combination using the acquisition method of accounting. The purchase price was provisionally allocated to the assets acquired and liabilities assumed based on their estimated fair values at the date of acquisition and were subject to adjustment during a measurement period subsequent to the acquisition date, not one first 2023, third No Refer to Note 9 , "Intangible Assets," million not The following table summarizes the estimat (in thousands) November 18, 2022 Service fee receivable $ 3,200 Goodwill 1,600 Intangible asset not subject to amortization - trade name 3,100 Intangible asset subject to amortization - customer relationships 3,600 Other assets 6 Total assets $ 11,506 Accrued expenses and other liabilities $ 6 Total liabilities $ 6 Purchase price $ 11,500 The consolidated statements of operations include the earnings of SNS from the date of acquisition. From the date of acquisition through December 31, 2022 , SNS earned revenue of million and had a net loss of million. Unaudited Pro Forma Summary The following unaudited pro forma summary presents the Company's consolidated financial statements for the year ended December 31, 2023 December 31, 2022 as if DDI, CSuite and SNS had been acquired on January 1 not Note 12 , "Debt " ), tax related adjustments and acquisition-related expenses. not December 31, 2023 December 31, 2022 (in thousands, except per share data) Years ended December 31, 2023 2022 Revenues $ 107,188 $ 125,510 Income from continuing operations attributable to common shareholders $ 24,593 $ 33,614 Basic earnings per share - continuing operations $ 0.96 $ 1.46 Diluted earnings per share - continuing operations $ 0.93 $ 1.34

Note 5 - Disposal and Discontin

Note 5 - Disposal and Discontinued Operations	12 Months Ended
Note 5 - Disposal and Discontinued Operations	Dec. 31, 2023
Notes to Financial Statements
Business Combination, Disposal and Discontinued Operations Disclosure [Text Block]	5 (a) Disposal Professional Warranty Service Corporation On July 29, 2022, The purchase price paid by Buyer to PWS LLC and Gordy consisted of $51.2 million in base purchase price, subject to customary adjustments for net working capital, and non-compensation related transaction expenses of approximately $1.7 million. As a result of the sale, the Company incurred compensation expenses of $5.4 million, primarily related to previously-granted awards to PWSC employees that are accounted for on a fair value basis, which are included in disposal of subsidiary transaction expenses in the consolidated statement of operations for the year ended December 31, 2022. To the extent the EBITDA of PWSC (as defined in the Agreement) for the one zero December 31, 2023 As a result of the sale, the Company recognized a net gain on disposal of $37.9 million, net of direct selling costs of $1.7 million, during the year ended December 31, 2022 not not July 29, 2022 July 29, 2022. The sale of PWSC represents the disposal of a significant subsidiary of the Company, that had contributions to Extended Warranty service fee and commission revenue of $4.9 million for the year ended December 31, 2022 Additionally, PWSC had a pre-tax loss of $5.5 million for the year ended December 31, 2022 $4.4 million w July 29, 2022 During the year ended December 31, 2023 (b) Discontinued Operations Leased Real Estate Segment The Company’s subsidiaries, VA Lafayette and CMC Industries Inc. ("CMC"), which includes CMC’s subsidiaries Texas Rail Terminal LLC and TRT Leaseco, LLC ("TRT"), comprised the Company's entire Leased Real Estate segment. Each of CMC, through indirect wholly owned subsidiary, TRT, and VA Lafayette own a single asset, which is real estate property. As further described below, on December 29, 2022, December 31, 2022, In accordance with ASU No. 2014 08, Reporting of Discontinued Operations and Disclosures of Disposals of Components of an Entity, . Leased Real Estate is a component of Kingsway since its operations and cash flows can be clearly distinguished, both operationally and for financial reporting purposes, from the rest of the reporting entity. A component of an entity may not 20% Sale of CMC Real Property CMC owned, through its indirect wholly owned subsidiary, TRT, a parcel of real property consisting of approximately 192 acres located in the State of Texas (the "Real Property"), which was subject to a long-term triple net lease agreement. The Real Property was also subject to two On December 22, 2022, December 29, 2022, The purchase price paid by the Purchaser at the closing consisted of $44.5 million in cash plus the assumption of the unpaid principal balance as of the closing of the Mortgages of approximately $170.7 million, netting cash proceeds of $21.4 million to Kingsway after taxes, fees and distribution to the minority shareholder. The Company recognized a gain on disposal of CMC of $0.2 million in loss on disposal of December 31, 2022 As discussed above, CMC and TRT are part of the Leased Real Estate disposal group. The sale of the Leased Real Estate's assets represents a strategic shift that will have a major effect on the Company's operations and financial results. As a result, CMC and its subsidiaries, have been classified as a discontinued operation and the results of their operations are reported separately for all periods presented. VA Lafayette During the fourth 2022, first 2024, fourth 2023, As discussed above, VA Lafayette is part of the Leased Real Estate disposal group. In conjunction with the sale of the CMC Real Property, the sale of the Leased Real Estate's assets represents a strategic shift that will have a major effect on the Company's operations and financial results. As a result, VA Lafayette has been classified as a discontinued operation and the results of its operations are reported separately for all periods presented. The assets and liabilities of VA Lafayette are presented as held for sale in the consolidated balance sheets at December 31, 2023 December 31, 2022 Summary financial information for L (loss) December 31, 2023 December 31, 2022 (in thousands) Years ended December 31, 2023 2022 (Loss) income from discontinued operations, net of taxes: Revenues: Rental revenue $ 1,251 $ 14,567 Total revenues 1,251 14,567 Expenses: Cost of services sold 199 204 General and administrative expenses 254 20,778 Leased real estate segment interest expense 361 6,387 Non-operating other (revenue) expense (13 ) 154 Amortization of intangible assets — 206 Total expenses 801 27,729 Income (loss) from discontinued operations before income tax benefit 450 (13,162 ) Income tax benefit — (357 ) Income (loss) from discontinued operations, net of taxes $ 450 $ (12,805 ) For the years ended December 31, 2023 December 31, 2022 The carrying amounts of the major classes of assets and liabilities of Leased Real Estate presented as held for sale at December 31, 2023 December 31, 2022 (in thousands) December 31, 2023 December 31, 2022 Assets Cash and cash equivalents $ 612 $ 570 Property and equipment, net 16,171 16,160 Intangible assets, net 2,748 2,748 Loss on write-down of disposal group (1,779 ) — Assets held for sale $ 17,752 $ 19,478 Liabilities Accrued expenses and other liabilities $ 885 $ 473 Notes payable 15,229 16,112 Liabilities held for sale $ 16,114 $ 16,585 Mendota Insurance Company, Mendakota Insurance Company and Mendakota Casualty Company As part of the October 18, 2018 June 30, 2018 During the third 2022, no not first 2023. December 31, 2022 December 31, 2022. no December 31, 2022. first 2023, $2.0 no Summary Loss on disposal of di December 31, 2023 December 31, 2022 (in thousands) Years ended December 31, 2023 2022 Loss on disposal of discontinued operations before income tax benefit (1,988 ) (26,751 ) Income tax benefit — (24,489 ) Loss on disposal of discontinued operations, net of taxes $ (1,988 ) $ (2,262 )

Note 6 - Variable Interest Enti

Note 6 - Variable Interest Entities	12 Months Ended
Note 6 - Variable Interest Entities	Dec. 31, 2023
Notes to Financial Statements
Variable Interest Entity Disclosure [Text Block]	6 (a) Consolidated VIEs Argo Holdings Fund I, LLC The Company holds a 43.4% investment in Argo Holdings at December 31, 2023 December 31, 2022 December 31, 2023 December 31, 2022 Net Lease Investment Grade Portfolio, LLC The Company held a 71.0% investment in Net Lease at December 31, 2022 fourth 2023. December 31, 2022 one first 2023. December 31, 2022 The following table summarizes the assets and liabilities related to VIEs consolidated by the Company at December 31, 2023 December 31, 2022 (in thousands) December 31, 2023 2022 Assets Limited liability investments, at fair value $ 3,496 $ 17,059 Cash and cash equivalents 270 573 Accrued investment income 527 829 Total Assets 4,293 18,461 Liabilities Accrued expenses and other liabilities 289 333 Total Liabilities $ 289 $ 333 No December 31, 2023 December 31, 2022 no no no (b) Non-Consolidated VIEs The Company’s investments include certain non-consolidated investments, primarily in limited liability companies and limited partnerships in which the Company holds variable interests, that are considered VIEs due to the legal entities holding insufficient equity; the holders of equity at risk in the legal entities lacking controlling financial interests; and/or the holders of equity at risk having non-proportional voting rights. The Company’s risk of loss associated with its non-consolidated VIEs is limited and depends on the investment. Limited liability investments accounted for under the equity method are limited to the Company’s initial investments. At December 31, 2023 December 31, 2022 The following table summarizes the carrying value and maximum loss exposure of the Company’s non-consolidated VIEs at December 31, 2023 December 31, 2022 (in thousands) December 31, 2023 2022 Maximum Loss Maximum Loss Carrying Value Exposure Carrying Value Exposure Investments in non-consolidated VIEs $ 854 $ 854 $ 940 $ 940 The following table summarizes the Company’s non-consolidated VIEs by category at December 31, 2023 December 31, 2022 (in thousands) December 31, 2023 2022 Carrying Carrying Value Percent of total Value Percent of total Investments in non-consolidated VIEs: Non-real estate related 854 100.0 % 940 100.0 % Total investments in non-consolidated VIEs $ 854 100.0 % $ 940 100.0 % The following table presents aggregated summarized financial information of the Company’s non-consolidated VIEs at December 31, 2023 December 31, 2022 . For certain of the non-consolidated VIEs, the financial information is presented on a lag basis, consistent with how the changes in the C no three (in thousands) December 31, 2023 2022 Assets $ 222,249 $ 241,050 Liabilities $ 313,573 $ 330,470 Equity $ (91,324 ) $ (89,420 ) (in thousands) December 31, 2023 2022 Net income $ 8,306 $ 16,330

Note 7 - Investments

Note 7 - Investments	12 Months Ended
Note 7 - Investments	Dec. 31, 2023
Notes to Financial Statements
Investment [Text Block]	7 The amortized cost, gross unrealized gains and losses included in accumulated other comprehensive (loss) income, and estimated fair value of the Company's available-for-sale investments at December 31, 2023 December 31, 2022 (in thousands) December 31, 2023 Gross Gross Amortized Unrealized Unrealized Estimated Fair Cost Gains Losses Value Fixed maturities: U.S. government, government agencies and authorities $ 13,384 $ 8 $ 395 $ 12,997 States, municipalities and political subdivisions 2,885 3 105 2,783 Mortgage-backed 9,724 23 494 9,253 Asset-backed 1,254 1 45 1,210 Corporate 10,860 18 648 10,230 Total fixed maturities $ 38,107 $ 53 $ 1,687 $ 36,473 (in thousands) December 31, 2022 Gross Gross Amortized Unrealized Unrealized Estimated Fair Cost Gains Losses Value Fixed maturities: U.S. government, government agencies and authorities $ 15,797 $ — $ 717 $ 15,080 States, municipalities and political subdivisions 2,390 — 158 2,232 Mortgage-backed 9,058 1 647 8,412 Asset-backed 1,682 — 72 1,610 Corporate 11,200 1 944 10,257 Total fixed maturities $ 40,127 $ 2 $ 2,538 $ 37,591 The table below summarizes the Company's fixed maturities at December 31, 2023 may may (in thousands) December 31, 2023 Estimated Fair Amortized Cost Value Due in one year or less $ 6,021 $ 5,922 Due after one year through five years 26,223 25,155 Due after five years through ten years 1,144 1,067 Due after ten years 4,719 4,329 Total $ 38,107 $ 36,473 The following tables highlight the aggregate unrealized loss position, by security type, of available-for-sale investments in unrealized loss positions where no credit loss allowance had been established as of December 31, 2023 December 31, 2022 (in thousands) December 31, 2023 Less than 12 Months Greater than 12 Months Total Estimated Unrealized Estimated Unrealized Estimated Unrealized Fair Value Loss Fair Value Loss Fair Value Loss Fixed maturities: U.S. government, government agencies and authorities $ 3,237 $ 46 $ 7,940 $ 349 $ 11,177 $ 395 States, municipalities and political subdivisions — — 1,705 105 1,705 105 Mortgage-backed 737 11 6,067 483 6,804 494 Asset-backed — — 1,050 45 1,050 45 Corporate 937 11 8,013 637 8,950 648 Total fixed maturities $ 4,911 $ 68 $ 24,775 $ 1,619 $ 29,686 $ 1,687 (in thousands) December 31, 2022 Less than 12 Months Greater than 12 Months Total Estimated Unrealized Estimated Unrealized Estimated Unrealized Fair Value Loss Fair Value Loss Fair Value Loss Fixed maturities: U.S. government, government agencies and authorities $ 4,543 $ 126 $ 10,537 $ 591 $ 15,080 $ 717 States, municipalities and political subdivisions 1,040 73 937 85 1,977 158 Mortgage-backed 2,248 93 5,756 554 8,004 647 Asset-backed 1,251 39 299 33 1,550 72 Corporate 3,244 155 6,760 789 10,004 944 Total fixed maturities $ 12,326 $ 486 $ 24,289 $ 2,052 $ 36,615 $ 2,538 At December 31, 2023 181 not ny did not not not December 31, 2023 . The Company considers many factors in evaluating whether the unrealized losses were credit-related, including, but not December 31, 2023 . At December 31, 2022 2016 13, not not not not not The establishment of an impairment loss on an investment requires a number of judgments and estimates. The Company performs a quarterly analysis of the individual investments for factors that may The Company did not December 31, 2023 December 31, 2022 The Company does not As of December 31, 2023 December 31, 2022 ed million and million, respectively. December 31, 2023 December 31, 2022 At December 31, 2023 , the Company has no unfunded commitments related to limited liability investments. Limited liability investments, at fair value represents the underlying investments of the Company’s consolidated entities Argo Holdings and Net Lease (at December 31, 2022 December 31, 2023 December 31, 2022 December 31, 2023 December 31, 2022 December 31, 2023 no The Company consolidated the financial statements of Net Lease on a three • During the fourth 2022, one first 2023. • During the first 2023, • As a result of the sale and subsequent distribution of the net proceeds, the carrying value of Net Lease's investments in limited liability companies is zero December 31, 2023. As of December 31, 2023 December 31, 2022 of the Company’s investments in private companies total ed million and million . December 31, 2023 December 31, 2022 The Company performs a quarterly impairment analysis of its investments in private companies. As a result of the analysis performed, the Company did not December 31, 2023 December 31, 2022 Real estate investments represented investment real estate properties held by the Company’s consolidated subsidiary, Flower. On September 29, 2022, December 31, 2022. Net investment income for the years ended December 31, 2023 December 31, 2022 (in thousands) Years ended December 31, 2023 2022 Investment income Interest from fixed maturities $ 1,018 $ 556 Dividends 97 159 (Loss) income from limited liability investments (44 ) 293 Income from limited liability investments, at fair value — 4 Income from real estate investments — 795 Other 839 612 Gross investment income 1,910 2,419 Investment expenses (106 ) (114 ) Net investment income $ 1,804 $ 2,305 Net realized gains on investmen ts December 31, 2023 December 31, 2022 (in thousands) Years ended December 31, 2023 2022 Available-for-sale fixed maturities: Gross realized gains $ 9 $ 2 Gross realized losses (6 ) (25 ) Net realized gains (losses) on available-for-sale fixed maturities 3 (23 ) Limited liability investments 238 366 Limited liability investments, at fair value 481 608 Investments in private companies 39 258 Net realized gains $ 761 $ 1,209 Net gain (loss) on equity investments for the years ended December 31, 2023 December 31, 2022 (in thousands) Years ended December 31, 2023 2022 Net gains recognized on equity investments sold during the period $ 3,383 $ — Change in unrealized gains (losses) on equity investments held at end of the period 14 (26 ) Net gain (loss) on equity investments $ 3,397 $ (26 ) Prior to the second 2023, first 2023, March 31, 2023. second 2023, third 2023, December 31, 2023

Note 8 - Goodwill

Note 8 - Goodwill	12 Months Ended
Note 8 - Goodwill	Dec. 31, 2023
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	8 The following table summarizes goodwill activity for the years ended December 31, 2023 December 31, 2022 (in thousands) Extended Warranty Kingsway Search Xcelerator Corporate Total Balance, December 31, 2021 $ 40,627 $ 7,905 $ 732 $ 49,264 Acquisitions — 5,708 — 5,708 Goodwill disposed of related to PWSC (9,474 ) — — (9,474 ) Balance, December 31, 2022 31,153 13,613 732 45,498 Acquisitions — 4,870 — 4,870 Measurement period adjustment — (10 ) — (10 ) Balance, December 31, 2023 $ 31,153 $ 18,473 $ 732 $ 50,358 As further discussed in Note 4 , " , 2023 dwill of million related to the acquisition of SPI on September 7, 2023 million related to the acquisition of DDI on October 26, 2023. first 2024. December 31, 2023 are subject to change as we obtain further information; therefore, the final fair values of the assets acquired and liabilities assumed may not As further discussed in Note 4 , " , 2022, million related to the acquisition of CSuite on November 1, 2021 million related to the acquisition of SNS on November 18, 2022. first 2023 Goodwill is assessed for impairment annually as of November 30, may not 2023 2022

Note 9 - Intangible Assets

Note 9 - Intangible Assets	12 Months Ended
Note 9 - Intangible Assets	Dec. 31, 2023
Notes to Financial Statements
Intangible Assets Disclosure [Text Block]	9 Intangible assets at December 31, 2023 December 31, 2022 (in thousands) December 31, 2023 Gross Carrying Accumulated Net Carrying Value Amortization Value Intangible assets subject to amortization Database $ 4,918 $ 4,918 $ — Vehicle service agreements in-force 3,680 3,680 — Customer relationships 39,942 19,521 20,421 Developed technology 600 18 582 Intangible assets not subject to amortization Trade names 14,667 — 14,667 Total $ 63,807 $ 28,137 $ 35,670 (in thousands) December 31, 2022 Gross Carrying Accumulated Net Carrying Value Amortization Value Intangible assets subject to amortization Database $ 4,918 $ 4,918 $ — Vehicle service agreements in-force 3,680 3,680 — Customer relationships 32,442 13,630 18,812 Intangible assets not subject to amortization — Trade names 14,287 — 14,287 Total $ 55,327 $ 22,228 $ 33,099 As further discussed in Note 4 , " ," duri 2023 2022 (in thousands) SPI DDI CSuite SNS Acquisition Date September 7, 2023 October 26, 2023 November 1, 2022 November 18, 2022 Customer Relationships $ 1,000 $ 6,500 $ 2,500 $ 3,600 Amortization Period 13 years 11 years 7 years 9 years Developed Technology $ 600 n/a n/a n/a Amortization Period 10 years - - - Trade Name $ 120 $ 260 $ 1,500 $ 3,100 Amortization Period Indefinite Indefinite Indefinite Indefinite Total Intangibles $ 1,720 $ 6,760 $ 4,000 $ 6,700 The intangible assets related to the SPI and DDI acquisitions are provisional and subject to adjustment during the measurement period. The Company expects to complete its purchase price during the first 2024. December 31, 2023 are subject to change as we obtain further information; therefore, the final fair values of the assets acquired and liabilities assumed may not The Company's other intangible assets with definite useful lives are amortized either based on the patterns in which the economic benefits of the intangible assets are expected to be consumed or using the straight-line method over their estimated useful lives, which range fr om 7 to years. Amortization of intangible assets was million and million for the years ended December 31, 2023 December 31, 2022 , respectively. The estimated aggregate future amortization expense of all intangible assets is million for 2024, million for 2025, million for 2026, million for 2027, million for 2028 The trade names intangible assets have indefinite useful lives and are not November 30, 2023 2022 not

Note 10 - Property and Equipmen

Note 10 - Property and Equipment	12 Months Ended
Note 10 - Property and Equipment	Dec. 31, 2023
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	10 Property and equipment at December 31, 2023 December 31, 2022 (in thousands) December 31, 2023 Total Property and Equipment Accumulated Cost Depreciation Carrying Value Leasehold improvements $ 585 $ 225 $ 360 Furniture and equipment 287 250 37 Computer hardware 1,080 660 420 Medical equipment 1,056 23 1,033 Total $ 3,008 $ 1,158 $ 1,850 (in thousands) December 31, 2022 Total Property and Equipment Accumulated Cost Depreciation Carrying Value Leasehold improvements $ 485 $ 206 $ 279 Furniture and equipment 375 319 56 Computer hardware 954 516 438 Total $ 1,814 $ 1,041 $ 773 For the years ended December 31, 2023 December 31, 2022 million and million,

Note 11 - Derivatives

Note 11 - Derivatives	12 Months Ended
Note 11 - Derivatives	Dec. 31, 2023
Notes to Financial Statements
Derivative Instruments and Hedging Activities Disclosure [Text Block]	11 (a) Interest rate swap: On April 1, 2021, three 2020 w in Note 12 September 15, 2022, February 29, 2024. The purpose of this interest rate swap, which is not 2020 not The notional amount of the interest rate swap contract is$6.8 million at December 31, 2023 . At December 31, 2023 and December 31, 2022 , the fair value of the interest rate swap contract was an asset of less than million and $0.3 million, respectively, which is included in other receivables in the consolidated balance sheets. During the years ended December 31, 2023 and December 31, 2022 , the Company recognized a loss of million and a gain of million, respectively, related to the change in fair value of the interest rate swap, which is included in interest expense in the consolidated statements of operations and within cash flows used in operating activities from continuing operations in the consolidated statements of cash flows. Net cash receipts of $0.3 million and $0.1 December 31, 2023 December 31, 2022 n net cash used in op rom continuing operations (b) Trust preferred debt repurchase options: On August 2, 2022, four "August September 26, 2022 no Until the earlier of (i) the date that all four nine "May four May no May The Company paid approximately $2.0 million to the holder for this option and the Company had until the May On September 20, 2022, August 2, 2022 fifth "September 20 September 20, 2022 August 2, 2022 no On September 26, 2022, one "September 26 Until the earlier of (i) the date that all of the preferred debt instrument has been repurchased and (ii) the May May no May The Company paid approximately $0.3 million to the holder for this option and the Company had until the May In February 2023, March 15, 2023. March 2, 2023, March 22, 2023, 12 The August September 20 September 26 not December 31, 2022 23 , " ," At December 31, 2022, million, which is included in other assets in the consolidated balance sheet. During the year ended December 31, 2023 , the Company recognized a loss on change in fair value of the TruPs Options contracts of million s used in op year ended December 31, 2023 During the year ended December 31, 2022 , the Company recognized an initial gain of $11.4 million, equal to the difference between the fair value of the TruPs Options contracts at the date of inception and the cash consideration paid, and a subsequent gain on change in fair value of $5.3 million, both of which are included in (loss) gain on change in fair value of derivative asset option contracts in the consolidated statements of operations and as an adjustment to calculate cash flows used in op rom continuing operations in the consolidated statements of cash flows. No cash payments were made to repurchase any of the TruPs during the year ended December 31, 2022 with respect to the TruPs Options contracts.

Note 12 - Debt

Note 12 - Debt	12 Months Ended
Note 12 - Debt	Dec. 31, 2023
Notes to Financial Statements
Debt Disclosure [Text Block]	12 Debt consists of the following instruments at December 31, 2023 December 31, 2022 (in thousands) December 31, 2023 December 31, 2022 Principal Carrying Value Fair Value Principal Carrying Value Fair Value Bank loans: 2021 Ravix Loan $ 4,650 $ 4,650 $ 4,811 $ 5,300 $ 5,300 $ 5,460 2022 Ravix Loan 4,925 4,769 5,027 5,950 5,754 6,245 SNS Loan 5,142 5,063 5,243 6,850 6,755 6,921 DDI Loan 5,600 5,534 5,841 — — — 2020 KWH Loan 10,979 10,806 11,240 16,708 16,472 16,819 Total bank loans 31,296 30,822 32,162 34,808 34,281 35,445 Subordinated debt 15,000 13,594 13,594 90,500 67,811 67,811 Total $ 46,296 $ 44,416 $ 45,756 $ 125,308 $ 102,092 $ 103,256 Subordinated debt mentioned above consists of the following trust preferred debt instrument at December 31, 2023 Issuer Principal (in thousands) Issue date Interest Redemption date Kingsway DE Statutory Trust III $ 15,000 5/22/2003 annual interest rate equal to CME Term SOFR, plus 4.20% payable quarterly 5/22/2033 Subordinated debt mentioned above consists of the following trust preferred debt instruments at December 31, 2022 Principal Issuer (in thousands) Issue date Interest Redemption date Kingsway CT Statutory Trust I $ 15,000 12/4/2002 annual interest rate equal to LIBOR, plus 4.00% payable quarterly 12/4/2032 Kingsway CT Statutory Trust II $ 17,500 5/15/2003 annual interest rate equal to LIBOR, plus 4.10% payable quarterly 5/15/2033 Kingsway CT Statutory Trust III $ 20,000 10/29/2003 annual interest rate equal to LIBOR, plus 3.95% payable quarterly 10/29/2033 Kingsway DE Statutory Trust III $ 15,000 5/22/2003 annual interest rate equal to LIBOR, plus 4.20% payable quarterly 5/22/2033 Kingsway DE Statutory Trust IV $ 10,000 9/30/2003 annual interest rate equal to LIBOR, plus 3.85% payable quarterly 9/30/2033 Kingsway DE Statutory Trust VI $ 13,000 12/16/2003 annual interest rate equal to LIBOR, plus 4.00% payable quarterly 1/8/2034 (a) Bank loans: Ravix As part of the acquisition of Ravix on October 1, 2021, "2021 2021 2021 t December 31, 2023 , the interest rate was 9.00%. The term loan matures on October 1, 2027. The Company also recorded as a discount to the carrying value of the 2021 2021 2021 December 31, 2023 at its unpaid principal balance . Subsequent to the acquisition of CSuite on November 1, 2022, November 16, 2022, 2021 1 2 "2022 3 "2022 2022 2022 November 16, 2028 t December 31, 2023 , the interest rate was 9.25%. 2022 November 16, 2024 t December 31, 2023 and December 31, 2022 2022 The Company also recorded as a discount to the carrying value of the 2022 2022 2022 et at December 31, 2023 at its amortized cost , which reflects the monthly pay-down of principal as well as the amortization of the debt discount and issuance costs using the effective interest rate method. The 2022 2021 not 2022 2021 2021 The issuance costs related to the 2022 2021 2022 using the effective interest rate. The fair values of the 2021 2022 B and BB minus rated industrial bonds with similar maturities and is categorized within Level 2 2021 2022 The 2021 2022 not 2021 2022 SNS As part of the asset acquisition of SNS on November 18, 2022, t December 31, 2023 , the interest rate was 9.00% November 15, 2023. The revolver matures o n May 2, 2025 an d the term loan matures on November 18, 2028 . November 18, 2022, 2023, The carrying values at December 31, 2023 and December 31, 2022 million and million, respectively, r ela ted to the term and million, The Company also recorded as a discount to the carrying value of the SNS Loan issuance costs of $0.1 million specifically related to the SNS Loan. The SNS Loan is carried in the consolidated balance sheet at its amortized cost, which reflects the monthly pay-down of principal starting November 15, 2023, B and BB minus rated industrial bonds with similar maturities and is categorized within Level 2 The SNS Loan contains a number of covenants, including, but not DDI As part of the asset acquisition of DDI on October 26, 2023, t December 31, 2023 , the interest rate was 9.00% December 15, 2024. The revolver matures on September 1, 2024 and the term loan matures on October 26, 2029 . The carrying value at December 31, 2023 for the DDI Loan include s $5.5 million r ela ted to the term The Company also recorded as a discount to the carrying value of the DDI Loan issuance costs of $0.1 million specifically related to the DDI Loan. The DDI Loan is carried in the consolidated balance sheet at its amortized cost, which reflects the amortization of the debt discount and issuance costs using the effective interest rate method. f B and BB minus r ated industrial bonds with similar maturities and is categorized within Level 2 The DDI Loan contains a number of covenants, including, but not KWH In 2019, December 1, 2020, "2020 2020 December 1, 2020. The 2020 second 2022, 2020 December 31, 2023 2020 December 1, 2025. he carrying values at December 31, 2023 and December 31, 2022 include $10.3 million and $16.0 million , respectively, related to the term million million The Company also recorded as a discount to the carrying value of the 2020 2020 2020 2020 2 2020 The 2020 not 2020 On February 28, 2023, second 2020 December 1, 2025. may February 27, 2024. may may not December 31, 2023 During the first 2024, (b) Subordinated debt: Between December 4, 2002 December 16, 2003, six third July 3, 2023, five The subordinated debt, or TruPs, is carried in the consolidated balance sheets at fair value. S ee Note 23 , "Fair Value of Financial Instruments ," for furt other comprehensive loss. In February 2023, 11 100% March 15, 2023. March 2, 2023, five 100% March 22, 2023, five five December 31, 2023 December 31, 2023 T he millio December 31, 2022 December 31, 2023 • A decrease of $56.1 million as a result of the repurchase of trust preferred debt during the first 2023; • A decrease of $0.3 million related to the change in fair value of the repurchased trust preferred debt instruments between December 31, 2022 • An increase of $2.2 million related to the change in fair value of the remaining trust preferred debt instrument between December 31, 2022 December 31, 2023 Of the $1.9 million increase in fa December 31, 2022 December 31, 2023 million comprehensive (loss) income and million is reported as loss on change in fair value of debt in the Company’s consolidated statements of operations. Of the $6.8 million increase in fair value of the Company’s subordinated debt between December 31, 2021 December 31, 2022 , million is reported as increase in fair value of debt attributable to instrument-specific credit risk in the Company's consolidated statements of comprehensive (loss) income and $4.9 million is reported as loss on change in fair value of debt in the Company’s consolidated statements of operations. The consolidated statements of comprehensive (loss) income for the year ended December 31, 2023 million During the third 2018, 20 not March 13, 2023, third 2018. December 31, 2023 December 31, 2022 of zero a million The agreements governing the subordinated debt contain a number of covenants that, among other things, restrict the Company’s ability to incur additional indebtedness, make dividends and distributions, and make certain payments in respect of the Company’s outstanding securities.

Note 13 - Leases

Note 13 - Leases	12 Months Ended
Note 13 - Leases	Dec. 31, 2023
Notes to Financial Statements
Leases of Lessee and Lessor Disclosure [Text Block]	13 The Company has operating leases for office space that include fixed base rent payments, as well as variable rent payments to reimburse the landlord for operating expenses and taxes. The Company’s variable lease payments do not no Operating lease costs and variable lease costs included in general and administrative expenses for the year ended December 31, 2023 e million and million, respectively. December 31, 2022 e $0.8 million and $0.2 million, respectively. December 31, 2023 December 31, 2022 ere million and million The annual maturities of lease liabilities as of December 31, 2023 (in thousands) Lease Commitments 2024 $ 504 2025 347 2026 241 2027 162 2028 74 2029 and thereafter 5 Total undiscounted lease payments 1,333 Imputed interest 135 Total lease liabilities $ 1,198 The weighted-average remaining lease term for operating lease s was years as of December 31, 2023 . The weighted average discount rate of operating leases was as of December 31, 2023 . Cash paid for amounts included in the measurement of lease liabilities was million and $0.8 million for the years ended December 31, 2023 December 31, 2022 , respectively. Supplemental non-cash information related to leases for the year ended December 31, 2023 ets of million acquired in exchange for million of lease obligations.

Note 14 - Revenue From Contract

Note 14 - Revenue From Contracts With Customers	12 Months Ended
Note 14 - Revenue From Contracts With Customers	Dec. 31, 2023
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	14 Revenue from contracts with customers relates to the Extended Warranty and Kingsway Search Xcelerator segments and includes: vehicle service agreement fees, GAP commissions, maintenance support service fees, warranty product commissions, homebuilder warranty service fees, homebuilder warranty commissions, business services consulting revenue, healthcare services revenue and software license and support revenue. Revenue is based on terms of various agreements with credit unions, consumers, businesses and homebuilders. Customers either pay in full at the inception of a warranty contract or commission product sale, or when consulting, healthcare and software license and support services are billed, or on terms subject to the Company’s customary credit reviews. The following table disaggregates revenues from contracts with customers by revenue type: (in thousands) Years ended December 31, 2023 2022 Vehicle service agreement fees and GAP commissions IWS, Geminus and PWI $ 60,022 $ 58,775 Maintenance support service fees Trinity 4,179 5,815 Warranty product commissions Trinity 4,029 4,564 Homebuilder warranty service fees PWSC (a) — 4,348 Homebuilder warranty commissions PWSC (a) — 540 Business services consulting fees Ravix and Csuite 19,403 16,836 Healthcare services SNS and DDI 14,848 2,402 Software license and support fees SPI 763 — Service fee and commission revenue $ 103,244 $ 93,280 (a) Through the July 29, 2022 During the first 2022, Service fee receivables Receivables from contracts with customers are reported as service fee receivable, net in the consolidated balance sheets and at December 31, 2023 December 31, 2022 were million and million, respectively. The decrease in receivables from contracts with customers is primarily due to the timing difference between the Company's satisfaction of performance obligations and customer payments. At December 31, 2021, December 31, 2021 December 31, 2022 November 1, 2022 November 18, 2022, July 29, 2022. Service fee receivable is reported net of an estimated allowance for credit losses. During the year ended December 31, 2023 million. December 31, 2023 Contract asset The Company records a contract asset, which is included in other assets in the consolidated balance sheets, when revenue is recognized prior to billing the customer. Upon billing, three five the value of the contract asset is reversed and service fee receivable is recorded. The Company did not December 31, 2022. million zero December 31, 2023 December 31, 2022 December 31, 2023 4 , " ". December 31, 2023 No 2023 Deferred service fees The Company records deferred service fees resulting from contracts with customers when payment is received in advance of satisfying the performance obligations. Changes in deferred service fees for the years ended December 31, 2023 December 31, 2022 (in thousands) Years ended December 31, Balance, December 31, 2021 $ 89,217 Deferral of revenue 61,058 Recognition of deferred service fees (59,966 ) Deferred service fees disposed of related to PWSC (7,596 ) Balance, December 31, 2022 82,713 Deferred service fees acquired related to SPI 423 Deferral of revenue 56,712 Recognition of deferred service fees (55,853 ) Balance, December 31, 2023 $ 83,995 The increase in deferred service fees during the year ended December 31, 2023 December 31, 2023 December 31, 2022 July 29, 2022, December 31, 2022 Approximately $44.6 million and million o December 31, 2023 December 31, 2022 December 31, 2022 December 31, 2021 Remaining performance obligations The Company expects to recognize within one 51.0% of the outstanding performance obligations December 31, 2023 Deferred contract costs Deferred contract costs represent the deferral of incremental costs to obtain or fulfill a contract with a customer. The deferred contract costs balances and related amortization expense for the years ended December 31, 2023 December 31, 2022 (in thousands) Years ended December 31, 2023 Years ended December 31, 2022 Costs to Obtain a Contract Costs to Fulfill a Contract Total Costs to Obtain a Contract Costs to Fulfill a Contract Total Balance at January 1, net $ 13,174 $ 83 $ 13,257 $ 10,850 $ 80 $ 10,930 Additions 9,381 24 9,405 9,273 21 9,294 Amortization (8,902 ) (26 ) (8,928 ) (6,949 ) (18 ) (6,967 ) Balance at December 31, net $ 13,653 $ 81 $ 13,734 $ 13,174 $ 83 $ 13,257 No impairment losses related to deferred contract costs were recorded in 2023 2022

Note 15 - Income Taxes

Note 15 - Income Taxes	12 Months Ended
Note 15 - Income Taxes	Dec. 31, 2023
Notes to Financial Statements
Income Tax Disclosure [Text Block]	15 INCOME TAXES The Company and all of its eligible U.S. subsidiaries file a U.S. consolidated federal income tax return ("KFSI Tax Group"). The method of allocating federal income taxes among the companies in the KFSI Tax Group is subject to written agreement, approved by each company's Board of Directors. The allocation is made primarily on a separate return basis, with current credit for any net operating losses or other items utilized in the consolidated federal income tax return. The Company’s non-U.S. subsidiaries file separate foreign income tax returns. Income tax (benefit) expense consists of the following: (in thousands) Years ended December 31, 2023 2022 Current income tax expense $ 25 $ 3,419 Deferred income tax (benefit) expense (1,924 ) 1,406 Income tax (benefit) expense $ (1,899 ) $ 4,825 Income tax (benefit) expense varies from the amount that would result by applying the applicable U.S. corporate income tax rate of 21% to income from continuing operations before income tax (benefit) expense. The following table summarizes the differences: (in thousands) Years ended December 31, 2023 2022 Income tax expense at U.S. statutory income tax rate $ 4,967 $ 7,341 Valuation allowance (7,678 ) (10,100 ) Indefinite life intangibles 258 106 Non-deductible compensation 435 867 Investment income (18 ) (62 ) State income tax, net of Federal benefit (2 ) 3,052 Disposition of subsidiary (18 ) 3,268 Other 157 353 Income tax (benefit) expense for continuing operations $ (1,899 ) $ 4,825 The tax effects of temporary differences that give rise to significant portions of the deferred income tax assets and liabilities are presented as follows: (in thousands) December 31, 2023 2022 Deferred income tax assets: Losses carried forward $ 132,302 $ 137,155 Unpaid loss and loss adjustment expenses and unearned premiums 3,795 3,902 Intangible assets 1,109 1,380 Debt issuance costs 85 474 Investments — 2,065 Deferred rent 65 64 Deferred revenue 253 147 Compensation 173 306 Other 608 155 Valuation allowance (129,375 ) (130,596 ) Deferred income tax assets $ 9,015 $ 15,052 Deferred income tax liabilities: Indefinite life intangibles $ (4,152 ) $ (3,815 ) Depreciation and amortization (1,180 ) (756 ) Fair value of debt — (7,598 ) Land (47 ) (47 ) Intangible assets (3,175 ) (2,606 ) Deferred revenue (1,499 ) (1,188 ) Investments (168 ) — Deferred acquisition costs (2,884 ) (2,784 ) Other (951 ) (434 ) Deferred income tax liabilities $ (14,056 ) $ (19,228 ) Net deferred income tax liabilities $ (5,041 ) $ (4,176 ) The Company maintains a valuation allowance for its gross deferred income tax assets of $129.4 million (U.S. operations - $129.4 million; Other - less than $0.1 million) million ( December 31, 2023 December 31, 2022 December 31, 2023 December 31, 2022 In 2023 , the Company (i) decreased by $2.1 million its valuation allowance primarily due to deferred tax liabilities assumed from corporate acquisitions; and (ii) increased by $0.3 million its valuation allowance relating to a change in indefinite life deferred income tax liabilities. In 2022 , The Company carries net deferred income tax liabilities of$5.0 million and million December 31, 2023 December 31, 2022 • $4.1 million and $3.8 million of deferred income tax liabilities related to indefinite life intangible assets; and • $0.9 million and $0.4 of deferred state income tax liabilities. The Tax Cuts and Jobs Act (the "Tax Act") modified the U.S. net operating loss deduction, effective with respect to losses arising in tax years beginning after December 31, 2017. not 2018 2017 Amounts, originating dates and expiration dates of the KFSI Tax Group's consolidated U.S. net operating loss carryforwards, totaling $623.1 million Net operating loss Year of net operating loss Expiration date (in thousands) 2009 2029 $ 385,406 2010 2030 92,058 2011 2031 39,866 2012 2032 30,884 2013 2033 30,779 2014 2034 7,245 2016 2036 16,006 2017 2037 20,848 In addition, not (i) $6.9 million r 2037 2043. A reconciliation of the beginning and (in thousands) December 31, 2023 2022 Unrecognized tax benefits - beginning of year $ — $ 65 Gross additions — — Gross reductions — (65 ) Impact due to expiration of statute of limitations — — Unrecognized tax benefits - end of year $ — $ — The amount of unrecognized tax benefits that, if recognized as of December 31, 2023 December 31, 2022 would affect the Company's effective tax rate on discontinued operations, was a benefit of zero During the years ended December 31, 2023 December 31, 2022 , the Company recorded an income tax benefit of zero December 31, 2023 December 31, 2022 , the Company recognized a benefit of zero The federal income tax returns of the Company's U.S. operations for the years through 2019 not 2018 not

Note 16 - Earnings (Loss) Per S

Note 16 - Earnings (Loss) Per Share	12 Months Ended
Note 16 - Earnings (Loss) Per Share	Dec. 31, 2023
Notes to Financial Statements
Earnings Per Share [Text Block]	16 EARNINGS (LOSS) PER SHARE The following table sets forth the reconciliation of numerators and denominators for the basic and diluted earnings (loss) per share computation for the years ended December 31, 2023 December 31, 2022 (in thousands, except per share data) Years ended December 31, 2023 2022 Numerator: Income from continuing operations $ 25,550 $ 30,132 (Less) plus: net (income) loss from continuing operations attributable to noncontrolling interests (453 ) 1,471 Less: dividends on preferred stock, net of tax (74 ) (306 ) Numerator used in calculating basic earnings per share from continuing operations attributable to common shareholders $ 25,023 $ 31,297 Adjustment to add-back dividends on preferred stock 74 306 Adjustment for proportionate interest in subsidiaries' (loss) earnings attributable to common stock (6 ) 76 Numerator used in calculating diluted earnings per share from continuing operations attributable to common shareholders $ 25,091 $ 31,679 Loss from discontinued operations (1,538 ) (15,067 ) Plus: net loss from discontinued operations attributable to noncontrolling interests — 8,186 Numerator used in calculating diluted earnings per share - net income attributable to common shareholders $ 23,553 $ 24,798 Denominator: Weighted average basic shares Weighted average common shares outstanding 25,713 22,961 Weighted average diluted shares Weighted average common shares outstanding 25,713 22,961 Effect of potentially dilutive securities (a) Unvested restricted stock awards 735 596 Warrants — 811 Convertible preferred stock — 936 Total weighted average diluted shares 26,448 25,304 Basic earnings (loss) attributable to common shareholders: Continuing operations $ 0.97 $ 1.36 Discontinued operations $ (0.06 ) $ (0.30 ) Basic earnings per share - net income attributable to common shareholders $ 0.91 $ 1.06 Diluted earnings (loss) attributable to common shareholders: Continuing operations $ 0.95 $ 1.25 Discontinued operations $ (0.06 ) $ (0.27 ) Diluted earnings per share - net income attributable to common shareholders $ 0.89 $ 0.98 (a) Potentially dilutive securities consist of unvested restricted stock awards and warrants, calculated using the treasury stock method, and convertible preferred stock, using the if-converted method. Basic earnings (loss) per share excludes dilution and is computed by dividing income attributable to common shareholders by the weighted-average number of common shares outstanding for the period. Diluted earnings (loss) per share is calculated using weighted-average diluted shares. Weighted-average diluted shares is calculated by adding the effect of potentially dilutive securities to weighted-average common shares outstanding. Potentially dilutive securities are excluded from the diluted earnings (loss) per share computation in loss periods and when the applicable exercise price is greater than the market price on the period end date as their effect would be anti-dilutive. The following weighted-average potentially dilutive securities are not Years ended December 31, 2023 2022 Unvested restricted stock awards — 25,111 Warrants — — Convertible preferred stock — — Total — 25,111

Note 17 - Stock-based Compensat

Note 17 - Stock-based Compensation	12 Months Ended
Note 17 - Stock-based Compensation	Dec. 31, 2023
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	17 On September 21, 2020, 2020 "2020 2020 2013 an (the "2013 2020 2020 (a) Restricted Stock Awards of the Company Under the 2013 September 5, 2018 ( "2018 2018 March 28, 2024 2018 2018 g price of Kingsway common stock on the date of grant. Total unamortized compensation expense related to unvested 2018 December 31, 2023 was million. Under the 2020 "2020 2020 2020 2020 December 31, 2023 shares of th 2020 2020 December 31, 2023 million. The following table summarizes the activity related to unvested 2020 2018 December 31, 2023 Weighted-Average Number of Restricted Grant Date Fair Value Stock Awards (per Share) Unvested at December 31, 2022 1,146,947 $ 5.19 Granted — — Vested (66,768 ) 4.87 Cancelled for Tax Withholding (52,521 ) 4.87 Unvested at December 31, 2023 1,027,658 $ 5.22 The unvested balance at December 31, 2023 2020 2018 Stock-based compensation expense related to the Restricted Stock Awar ds was million and million f December 31, 2023 December 31, 2022 (b) Restricted Stock Awards of PWSC PWSC granted 1,000 restricted Class B common stock awards ( "2018 September 7, 2018. 2018 December 18, 2020, 2018 PWSC granted 250 restricted Class B common stock awards to an officer of PWSC pursuant to an agreement dated December 18, 2020 ( "2020 2020 As discussed in Note 5 , " ," July 29, 2022; 2020 December 31, 2023 December 31, 2022 The service condition for the Modified PWSC RSA and the 2020 2020 On February 20, 2022, 2020 December 31, 2023 December 31, 2022 zero 2020 Stock-based compensation expense related to the Restricted Stock Awards of PWSC was million f December 31, 2022 (c) Restricted Common Unit Awards of Ravix Ravix LLC granted 199,000 restricted Class B common unit awards to an officer of Ravix pursuant to an agreement dated October 1, 2021 ( "2021 2021 The grant-date fair value of the 2021 four On October 1, 2021, one 2021 On November 1, 2022, 2021 than $0.1 million. volatility of 72% and risk-free interest rate of 4.44%; 4.44%. During the year ended December 31, 2023 2021 December 31, 2023 December 31, 2022 2021 2021 December 31, 2023 s million. Stock-based compensation expense related to the 2021 as million and million fo December 31, 2023 December 31, 2022 (d) Restricted Common Unit Awards of SNS Pegasus LLC granted 75,000 restricted Class B common unit awards to an officer of SNS pursuant to an agreement dated November 18, 2022 ( The grant-date fair value of the SNS RUA was estimated using the Monte Carlo simulation model, using the following assumptions : expected term of four and risk-free interest rate of 4.09%. On November 18, 2022, one During the year ended December 31, 2023 December 31, 2023 December 31, 2022 and 50,000 un SNS RUA with a weighted-average grant date fair value of $5.84 and$5.95 Class B common unit, respectively . Total unamortized compensation expense related to unvested SNS RUA at December 31, 2023 was million. Stock-based compensation expense related to the SNS RUA w as million and $0.2 million fo December 31, 2023 December 31, 2022 (e) Restricted Common Unit Awards of SPI Vertical Market Solutions LLC, a subsidiary of the Company, granted 199,000 restricted Class B common unit awards to an officer of SPI pursuant to an agreement dated September 7, 2023 ( The grant-date fair value of the SPI RUA was estimated using the Monte Carlo simulation model, using the following assumptions : expected term of five and risk-free interest rate of 4.29%. On September 7, 2023, one At December 31, 2023 , there were unvested units of the SPI RUA with a weighted-average grant date fair value of per Class B common unit. Total unamortized compensation expense related to unvested SPI RUA at December 31, 2023 was million. Stock-based compensation expense related to the SPI RUA w as $0.1 million for December 31, 2023 (f) Restricted Common Unit Awards of DDI DDI LLC granted 199,000 restricted Class B common unit awards to an officer of DDI pursuant to an agreement dated October 26, 2023 ( The grant-date fair value of the DDI RUA was estimated using the Monte Carlo simulation model, using the following assumptions : expected term of five and risk-free interest rate of 4.68%. On October 26, 2023, one At December 31, 2023 un DDI RUA with a weighted-average grant date fair value of $4.16 per Class B common unit. Total unamortized compensation expense related to unvested DDI RUA at December 31, 2023 was million. Stock-based compensation expense related to the DDI RUA w as $0.4 million for December 31, 2023 (g) Employee Share Purchase Plan The Company has an employee share purchase plan ("ESPP Plan") whereby qualifying employees can choose each year to have up to 5% of their annual base earnings withheld to purchase the Company's common shares. After one December 31, 2023 December 31, 2022 d $0.2 million and $0.2 million,

Note 18 - Employee Benefit Plan

Note 18 - Employee Benefit Plan	12 Months Ended
Note 18 - Employee Benefit Plan	Dec. 31, 2023
Notes to Financial Statements
Compensation and Employee Benefit Plans [Text Block]	18 The Company maintains a defined contribution plan in the United States for all of its qualified employees. Qualifying employees can choose to voluntarily contribute up to 60% of their annual earnings subject to an overall limitation of $22,500 and $20,500 in 2023 2022 The contributions for the plan vest based on years of service with 100% vesting after five December 31, 2023 December 31, 2022 d million a million December 31, 2023

Note 19 - Redeemable Class A Pr

Note 19 - Redeemable Class A Preferred Stock	12 Months Ended
Note 19 - Redeemable Class A Preferred Stock	Dec. 31, 2023
Notes to Financial Statements
Preferred Stock [Text Block]	19 On May 13, 2013, zero On March 1, 2023, March 15, 2023 ( There we re zero and 149,733 December 31, 2023 December 31, 2022 2023 2022 million million, Prior to the redemption, the Company accrued dividends through additional paid-in-capital at the stated coupon. At December 31, 2023 December 31, 2022 zero and million were included in Class A preferred was zero and million at December 31, 2023 December 31, 2022 , respectively. In accordance with FASB ASC Topic 480 10 S99 3A, SEC Staff Announcement: Classification and Measurement of Redeemable Securities not not are req not December 31, 2022.

Note 20 - Shareholders' Equity

Note 20 - Shareholders' Equity	12 Months Ended
Note 20 - Shareholders' Equity	Dec. 31, 2023
Notes to Financial Statements
Equity [Text Block]	20 The Company is authorized to issue 50,000,000 shares of zero December 31, 2023 December 31, 2022 There were no dividends declared during the years ended December 31, 2023 December 31, 2022 As described in Note 19 , "Redeemable Class A Preferred Stock ", 2023 2022 million a December 31, 2023 December 31, 2022 On March 21, 2023, March 22, 2024. may December 31, 2023 December 31, 2023 There were 670,177 and December 31, 2023 December 31, 2022 The Company previously had warrants outstanding that expired on September 15, 2023. one December 31, 2023 December 31, 2022 million and $0.5 million, respectively not

Note 21 - Accumulated Other Com

Note 21 - Accumulated Other Comprehensive (Loss) Income	12 Months Ended
Note 21 - Accumulated Other Comprehensive (Loss) Income	Dec. 31, 2023
Notes to Financial Statements
Comprehensive Income (Loss) Note [Text Block]	21 The table below details the change in the balance of each component of accumulated other comprehensive (loss) income, net of tax, for the years ended December 31, 2023 December 31, 2022 (in thousands) Change in Fair Value of Unrealized Debt Gains Attributable Total (Losses) on Foreign to Accumulated Available- Currency Instrument- Other for-Sale Translation Specific Comprehensive Investments Adjustments Credit Risk Income (Loss) Balance, December 31, 2021 $ (220 ) $ (3,286 ) $ 34,285 $ 30,779 Other comprehensive loss arising during the period (2,266 ) — (1,930 ) (4,196 ) Amounts reclassified from accumulated other comprehensive income 22 — — 22 Net current-period other comprehensive loss (2,244 ) — (1,930 ) (4,174 ) Balance, December 31, 2022 $ (2,464 ) $ (3,286 ) $ 32,355 $ 26,605 Other comprehensive income (loss) arising during the period 1,065 — (1,836 ) (771 ) Amounts reclassified from accumulated other comprehensive income (197 ) — (27,177 ) (27,374 ) Net current-period other comprehensive income (loss) 868 — (29,013 ) (28,145 ) Balance, December 31, 2023 $ (1,596 ) $ (3,286 ) $ 3,342 $ (1,540 ) It should be noted that the consolidated statements o f comprehensive (loss) income p December 31, 2023 December 31, 2022 Components of accumulated other comprehensive (loss) income were reclassified to the following lines of the consolidated statements of operations for the years ended December 31, 2023 December 31, 2022 (in thousands) Years ended December 31, 2023 2022 Reclassification of accumulated other comprehensive income from unrealized gains (losses) on available-for-sale investments to: Net realized gains $ 197 $ (22 ) Reclassification of accumulated other comprehensive income from change in fair value of debt attributable to instrument-specific credit risk to: Gain on extinguishment of debt 27,177 — Income from continuing operations before income tax (benefit) expense 27,374 (22 ) Income tax (benefit) expense — — Income from continuing operations, net of taxes 27,374 (22 ) Income (loss) from discontinued operations, net of taxes — — Net income $ 27,374 $ (22 )

Note 22 - Segmented Information

Note 22 - Segmented Information	12 Months Ended
Note 22 - Segmented Information	Dec. 31, 2023
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	22 The Company reports segment information based on the "management" approach. The management approach designates the internal reporting used by management for making decisions and assessing performance as a source of the Company’s reportable operating segments. The Company conducts its business through the following two Kingsway Search Xcelerator Prior to the fourth 2022, third As further discussed in Note 5 no Extended Warranty Segment Extended Warranty includes the following subsidiaries of the Company: IWS, Geminus, PWI, PWSC and Trinity (collectively, "Extended Warranty"). As discussed in Note 5 , "Disposal and Discontinued Operations," July 29, 2022. IWS is a licensed motor vehicle service agreement company and is a provider of after-market vehicle protection services distributed by credit unions i n states and the District of Columbia to their members 50 . Geminus primarily sells vehicle service agreements to used car buyers across the United States, through its subsidiaries, Penn and Prime. Penn and Prime distribute these products in and states, respectively, via independent used car dealerships and franchised car dealerships. PWI markets, sells and administers vehicle service agreements to used car buyers in all fifty American Auto Shield in three PWSC sold home warranty products and provided administration services to homebuilders and homeowners across the United States. PWSC distributed its products and services through an in house sales team and through insurance brokers and insurance carriers throughout all states except Alaska and Louisiana. Trinity sells HVAC, standby generator, commercial LED lighting and commercial refrigeration warranty products and provides equipment breakdown and maintenance support services to companies across the United States. As a seller of warranty products, Trinity markets and administers product warranty contracts for certain new and used products in the HVAC, standby generator, commercial LED lighting and commercial refrigeration industries throughout the United States. Trinity acts as an agent on behalf of the third not Kingsway Search Xcelerator Segment Kingsway Search Xcelerator includes the Company's subsidiaries CSuite, Ravix, SNS, SPI and DDI. CSuite is a professional services firm that provides experienced chief financial officer and other finance professionals to its clients through a variety of flexible offerings. These offerings include project and interim staffing engagements, and contingent search services for permanent placements for its clients throughout the United States. Ravix provides outsourced financial services and human resources consulting for short or long duration engagements for custom ers throughout the United States. SNS provides healthcare staffing services to acute healthcare facilities on a contract or per diem basis in the United States, primarily in California. SPI provides software products created exclusively to serve the management needs of all types of shared-ownership properties throughout the United States, Europe, Asia, Mexico and the Caribbean. DDI provides outsourced 24 7 "24/7" 10 Revenues and Operating Income by Reportable Segment Results for the Company's reportable segments are based on the Company's internal financial reporting systems and are consistent with those followed in the preparation of the consolidated financial statements. The following tables provide financial data used by management. Segment assets are not not Revenues by reportable segment reconciled to consolidated revenues for the years ended December 31, 2023 December 31, 2022 (in thousands) Years ended December 31, 2023 2022 Revenues: Service fee and commission revenue - Extended Warranty $ 68,231 $ 74,042 Service fee and commission revenue - Kingsway Search Xcelerator 35,013 19,238 Total revenues $ 103,244 $ 93,280 The operating income by reportable segment in the following table is before income taxes and includes revenues and direct segment costs. Total segment operating income reconciled to the consolidated income December 31, 2023 December 31, 2022 (in thousands) Years ended December 31, 2023 2022 Segment operating income Extended Warranty $ 6,983 $ 9,879 Kingsway Search Xcelerator 5,252 3,548 Total segment operating income 12,235 13,427 Net investment income 1,804 2,305 Net realized gains 761 1,209 Net gain (loss) on equity investments 3,397 (26 ) Gain (loss) on change in fair value of limited liability investments, at fair value 78 (1,754 ) Net change in unrealized gain on private company investments 63 — Gain on change in fair value of real estate investments — 1,488 Impairment losses (229 ) — (Loss) gain on change in fair value of derivative asset option contracts (1,366 ) 16,730 Interest expense (6,250 ) (8,092 ) Other revenue and expenses not allocated to segments, net (12,823 ) (17,206 ) Amortization of intangible assets (5,909 ) (6,133 ) Loss on change in fair value of debt (68 ) (4,908 ) Gain on disposal of subsidiary 342 37,917 Gain on extinguishment of debt 31,616 — Income from continuing operations before income tax (benefit) expense 23,651 34,957 Income tax (benefit) expense (1,899 ) 4,825 Income from continuing operations $ 25,550 $ 30,132

Note 23 - Fair Value of Financi

Note 23 - Fair Value of Financial Instruments	12 Months Ended
Note 23 - Fair Value of Financial Instruments	Dec. 31, 2023
Notes to Financial Statements
Fair Value Disclosures [Text Block]	23 Fair value is the price that would be received upon sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Fair value is best evidenced by quoted bid or ask price, as appropriate, in an active market. Where bid or ask prices are not not may not may not not may The Company employs a fair value hierarchy to categorize the inputs it uses in valuation techniques to measure the fair value. The following fair value hierarchy is used in selecting inputs, with the highest priority given to Level 1: • Level 1 • Level 2 not • Level 3 one not The Company classifies its investments in fixed maturities as available-for-sale and reports these investments at fair value. The Company's equity investments, limited liability investments, at fair value, subordinated debt, derivative contracts (interest rate swap and trust preferred debt repurchase options) and contingent consideration ar Fixed maturities - no third 2. 2 The Company engages a third third third third third third not The following is a description of the significant inputs, by asset class, used by the third 2: • U.S. government, government agencies and authorities are generally priced using the market approach. Inputs generally consist of trades of identical or similar securities, quoted prices in inactive markets and maturity. • States, municipalities and political subdivisions are generally priced using the market approach. Inputs generally consist of trades of identical or similar securities, quoted prices in inactive markets, new issuances and credit spreads. • Mortgage-backed securities are generally priced using the market approach. Inputs generally consist of trades of identical or similar securities, quoted prices in inactive markets, expected prepayments, expected credit default rates, delinquencies and issue specific information including, but not • Corporate securities are generally priced using the market approach using pricing vendors. Inputs generally consist of trades of identical or similar securities, quoted prices in inactive markets, issuer rating, benchmark yields, maturity and credit spreads. Equity investments - no Limited liability investments, at fair value second 2023, first 2023, zero December 31, 2023 • The fair value of Net Lease's investments in limited liability companies was based upon the net asset values of the underlying investments in companies as a practical expedient to estimate fair value. The Company applied the net asset value practical expedient to Net Lease's limited liability investments on an investment-by-investment basis unless it is probable that the Company would sell a portion of an investment at an amount different from the net asset value of the investment. Investments that are measured at fair value using the net asset value practical expedient are not • The fair value of Argo Holdings' limited liability investments that hold investments in search funds is based on the initial investment in the search funds. The fair value of Argo Holdings' limited liability investments that hold investments in private operating companies is valued using a market approach including valuation multiples applied to corresponding performance metrics, such as earnings before interest, tax, depreciation and amortization; revenue; or net earnings. The selected valuation multiples were estimated using multiples provided by the investees and review of those multiples in light of investor updates, performance reports, financial statements and other relevant information. These investments are categorized in Level 3 Subordinated debt - third third 2 Derivative contract- interest rate swap - Note 11 April 1, 2021 2020 third 2 Derivative contracts - trust preferred debt repurchase options - n Note 11 three third 2022. first 2023, December 31, 2022. 3 Contingent consideration - Contingent consideration liabilities are revalued each reporting period. Changes in the fair value of contingent consideration liabilities can result from changes to one as non-operating other expense . T 3 • The fair value of Ravix's contingent consideration liability is estimated by applying the Monte Carlo simulation method to forecast achievement of gross profit which may October 2024 . Key inputs in the valuation include forecasted gross profit, gross profit volatility, discount rate and discount term. December 31, 2023 December 31, 2022 • The fair value of CSuite's contingent consideration liability is estimated by applying the Monte Carlo simulation method to forecast achievement of gross revenue which may November 2025 . Key inputs in the valuation include forecasted gross revenue, gross revenue volatility, discount rate and discount term. December 31, 2023 December 31, 2022 Assets and Liabilities Measured at Fair Value on a Recurring Basis The balances of the Company's financial assets and liabilities measured at fair value on a recurring basis by level within the fair value hierarchy as of December 31, 2023 December 31, 2022 not (in thousands) December 31, 2023 Fair Value Measurements at the End of the Reporting Period Using Quoted Prices in Active Significant Markets for Other Significant Identical Observable Unobservable Measured at Assets Inputs Inputs Net Asset Total (Level 1) (Level 2) (Level 3) Value Recurring fair value measurements Assets: Fixed maturities: U.S. government, government agencies and authorities $ 12,997 $ — $ 12,997 $ — $ — States, municipalities and political subdivisions 2,783 — 2,783 — — Mortgage-backed 9,253 — 9,253 — — Asset-backed 1,210 — 1,210 — — Corporate 10,230 — 10,230 — — Total fixed maturities 36,473 — 36,473 — — Equity investments 79 79 — — — Limited liability investments, at fair value 3,496 — — 3,496 — Derivative contract - interest rate swap 49 — 49 — — Total assets $ 40,018 $ — $ 36,522 $ 3,496 $ — Liabilities: Subordinated debt $ 13,594 $ — $ 13,594 $ — $ — Contingent consideration 3,105 — — 3,105 — Total liabilities $ 16,699 $ — $ 13,594 $ 3,105 $ — (in thousands) December 31, 2022 Fair Value Measurements at the End of the Reporting Period Using Quoted Prices in Active Significant Markets for Other Significant Identical Observable Unobservable Measured Assets Inputs Inputs at Net Total (Level 1) (Level 2) (Level 3) Asset Value Recurring fair value measurements Assets: Fixed maturities: U.S. government, government agencies and authorities $ 15,080 $ — $ 15,080 $ — $ — States, municipalities and political subdivisions 2,232 — 2,232 — — Mortgage-backed 8,412 — 8,412 — — Asset-backed 1,610 — 1,610 — — Corporate 10,257 — 10,257 — — Total fixed maturities 37,591 — 37,591 — — Equity investments 153 153 — — — Limited liability investments, at fair value 17,059 — — 3,196 13,863 Derivative contract - interest rate swap 326 — 326 — — Derivative contract - trust preferred debt repurchase options 19,034 — — 19,034 — Total assets $ 74,010 $ — $ 37,917 $ 22,230 $ 13,863 Liabilities: Subordinated debt $ 67,811 $ — $ 67,811 $ — $ — Contingent consideration 3,218 — — 3,218 — Total liabilities 71,029 — 67,811 3,218 — The following table provides a reconciliation of the fair value of recurring Level 3 December 31, 2023 December 31, 2022 (in thousands) Years ended December 31, 2023 2022 Assets: Limited liability investments, at fair value: Beginning balance $ 3,196 $ 4,022 Contributions 47 — Distributions received (876 ) (621 ) Realized gains included in net income 481 607 Change in fair value of limited liability investments, at fair value included in net income 648 (812 ) Ending balance $ 3,496 $ 3,196 Unrealized gains (losses) on limited liability investments, at fair value held at end of period: Included in net income $ 648 $ (812 ) Included in other comprehensive loss $ — $ — Derivative - trust preferred debt repurchase options: Beginning balance $ 19,034 $ — Purchase of options — 2,304 Initial valuation of options included in net income — 11,412 Exercise of options included in net (loss) income (17,668 ) — Change in fair value of derivative assets included in net income (1,366 ) 5,318 Ending balance $ — $ 19,034 Unrealized gains recognized on derivative assets held at end of period: Included in net income $ — $ 16,730 Included in other comprehensive loss — — Ending balance - assets $ 3,496 $ 22,230 Liabilities: Contingent consideration: Beginning balance $ 3,218 $ 2,458 Settlements of contingent consideration liabilities (375 ) (750 ) Change in fair value of contingent consideration included in net income 262 1,510 Ending balance $ 3,105 $ 3,218 Unrealized losses recognized on contingent consideration liabilities held at end of period: Included in net income $ 262 $ 1,510 Included in other comprehensive loss $ — $ — Ending balance - liabilities $ 3,105 $ 3,218 The following table summarizes the valuation techniques and significant unobservable inputs utilized in determining fair values for the Company's investments that are categorized as Level 3 December 31, 2023 Categories Fair Value Valuation Techniques Unobservable Inputs Input Value(s) Limited liability investments, at fair value $ 3,496 Market approach Valuation multiples 1.0x - 9.0x Contingent consideration $ 3,105 Option-based income approach Discount rate 8.25 % Risk-free rate 4.96 % Expected volatility 9.0 % The following table summarizes the valuation techniques and significant unobservable inputs utilized in determining fair values for the Company's investments that are categorized as Level 3 December 31, 2022 Categories Fair Value Valuation Techniques Unobservable Inputs Input Value(s) Limited liability investments, at fair value $ 3,196 Market approach Valuation multiples 1.0x - 9.0x Derivative - trust preferred debt repurchase options $ 19,034 Binomial lattice option approach Credit spread 8.95 % Interest rate volatility 2.3 % Debt coupon interest rate 8.72% 8.87% Time to maturity (in years) 10.4 10.59 Contingent consideration $ 3,218 Option-based income approach Discount rate 8.25 % Risk-free rate 4.44 % Expected volatility 13.0 % Investments Measured Using the Net Asset Value per Share Practical Expedient The following table summarizes investments for which fair value is measured using the net asset value per share practical expedient at December 31, 2023 Fair Value Redemption Category (in thousands) Unfunded Commitments Redemption Frequency Notice Period Limited liability investments, at fair value $ — n/a n/a n/a The following table summarizes investments for which fair value is measured using the net asset value per share practical expedient at December 31, 2022 Fair Value Redemption Category (in thousands) Unfunded Commitments Redemption Frequency Notice Period Limited liability investments, at fair value $ 13,863 n/a n/a n/a Assets and Liabilities Measured at Fair Value on a Nonrecurring Basis Certain assets and liabilities are measured at fair value on a nonrecurring basis, including assets that are adjusted for observable price changes or written down to fair value as a result of an impairment. For the years ended December 31, 2023 December 31, 2022 not December 31, 2023 December 31, 2022 third 3 As further discussed i n Note 4 t he November 1, 2022 and all 3 The following table summarizes the valuation techniques and significant unobservable inputs utilized in determining fair values for these Level 3 Categories Fair Value Valuation Techniques Unobservable Inputs Input Value(s) Customer relationships $ 2,500 Multi-period excess earnings Growth rate 3.0 % Attrition rate 25.0 % Discount rate 16.5 % Trade name $ 1,500 Relief from royalty Royalty rate 2.5 % Discount rate 15.5 % As further discussed i n Note 4 t he November 18, 2022 d alloca 3 The following table summarizes the valuation techniques and significant unobservable inputs utilized in determining fair values for these Level 3 Categories Fair Value Valuation Techniques Unobservable Inputs Input Value(s) Customer relationships $ 3,600 Multi-period excess earnings Growth rate 3.0 % Attrition rate 10.0 % Discount rate 21.0 % Trade name $ 3,100 Relief from royalty Royalty rate 3.0 % Discount rate 21.0 % As further discussed in Note 4 n September 7, 2023 3 The following table summarizes the valuation techniques and significant unobservable inputs utilized in determining fair values for the Level 3 Categories Fair Value Valuation Techniques Unobservable Inputs Input Value(s) Customer relationships $ 1,000 Multi-period excess earnings Growth rate 3.0% Attrition rate 5.0% Discount rate 21.5% Developed technology $ 600 Relief from royalty Royalty rate 5.0% Discount rate 19.5% Trade name $ 120 Relief from royalty Royalty rate 0.8% Discount rate 19.5% As further discussed in Note 4 n October 26, 2023 3 The following table summarizes the valuation techniques and significant unobservable inputs utilized in determining fair values for the Level 3 Categories Fair Value Valuation Techniques Unobservable Inputs Input Value(s) Customer relationships $ 6,500 Multi-period excess earnings Growth rate 3.0 % Attrition rate 5.0 % Discount rate 27.0 % Trade name $ 260 Relief from royalty Royalty rate 1.0 % Discount rate 25.0 %

Note 24 - Related Parties

Note 24 - Related Parties	12 Months Ended
Note 24 - Related Parties	Dec. 31, 2023
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	24 Related party transactions, including services provided to or received by the Company's subsidiaries, are measured in part by the amount of consideration paid or received as established and agreed by the parties. Except where disclosed elsewhere in these consolidated financial statements, the following is a summary of related party relationships and transactions. Argo Management Group, LLC The Company acquired Argo Management in April 2016. December 31, 2023 December 31, 2022 no December 31, 2023 December 31, 2022 .

Note 25 - Commitments and Conti

Note 25 - Commitments and Contingent Liabilities	12 Months Ended
Note 25 - Commitments and Contingent Liabilities	Dec. 31, 2023
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	25 (a) Legal proceedings: In May 2016, November 2015 January 20, 2020, one first 2020, may 2020 2021, 2023 2022 December 31, 2023 December 31, 2022 December 31, 2023 not December 31, 2023 no December 31, 2023 (b) Guarantees: Mendota As part of the October 18, 2018 June 30, 2018 During the third 2022, no not first 2023. 2022, December 31, 2022 December 31, 2022 no 2022 . first 2023, no VA Lafayette The LA Mortgage is nonrecourse indebtedness with respect to the assets of VA Lafayette, and the LA Mortgage is not, (c) Collateral pledged and restricted cash: Short-term investments with an estimate d fair value of million at December 31, 2023 December 31, 2022 The Company also has restricted cash of $8.4 million and million December 31, 2023 December 31, 2022 • $7.7 million and December 31, 2023 December 31, 2022 2023 • $0.2 million and million at December 31, 2023 December 31, 2022 , on deposit with state regulatory authorities; and • $0.5 million and December 31, 2023 December 31, 2022 third

Insider Trading Arrangements

Insider Trading Arrangements	12 Months Ended
Insider Trading Arrangements	Dec. 31, 2023
Insider Trading Arr Line Items
Material Terms of Trading Arrangement [Text Block]	9B. During the three December 31, 2023 none 10b5 1 10b5 1 408
Rule 10b5-1 Arrangement Adopted [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false
Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false

Schedule I - Condensed Financia

Schedule I - Condensed Financial Information of the Registrant (Parent Company)	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Condensed Financial Information of Parent Company Only Disclosure [Text Block]	SCHEDULE I. Condensed Financial Information of the Registrant (Parent Company) Parent Company Balance Sheets (in thousands) December 31, 2023 December 31, 2022 Assets Investments in subsidiaries $ 20,325 $ 23,545 Cash and cash equivalents 2,058 32 Other assets 5,339 1,313 Total Assets $ 27,722 $ 24,890 Liabilities and Shareholders' Equity Liabilities: Accrued expenses and other liabilities $ 13 $ 3,206 Total Liabilities 13 3,206 Redeemable Class A preferred stock — 6,013 Shareholders' Equity: Common stock — — Additional paid-in capital 379,813 359,985 Treasury stock, at cost (3,696 ) (492 ) Accumulated deficit (346,868 ) (370,427 ) Accumulated other comprehensive (loss) income (1,540 ) 26,605 Shareholders' equity attributable to common shareholders 27,709 15,671 Total Liabilities, Class A preferred stock and Shareholders' Equity $ 27,722 $ 24,890 See accompanying report of independent registered accounting firm. SCHEDULE I. Condensed Financial Information of the Registrant (Parent Company) Parent Company Statements of Operations (in thousands) Years ended December 31, 2023 2022 Other expenses, net: General and administrative expenses $ (1,990 ) $ (2,081 ) Non-operating other expense (3 ) (8 ) Total other expenses, net (1,993 ) (2,089 ) Loss from continuing operations before income tax benefit and equity in income of subsidiaries (1,993 ) (2,089 ) Income tax benefit (1,331 ) (314 ) Equity in income of subsidiaries 24,674 16,840 Net income $ 24,012 $ 15,065 See accompanying report of independent registered accounting firm. SCHEDULE I. Condensed Financial Information of the Registrant (Parent Company) Parent Company Statements of Comprehensive (Loss) Income (in thousands) Years ended December 31, 2023 2022 Net income $ 24,012 $ 15,065 Other comprehensive loss, net of taxes(1): Unrealized losses on available-for-sale investments: Unrealized losses arising during the period — — Reclassification adjustment for amounts included in net income — — Other comprehensive loss - parent only — — Equity in other comprehensive loss of subsidiaries (28,115 ) (4,238 ) Other comprehensive loss (28,115 ) (4,238 ) Comprehensive (loss) income $ (4,103 ) $ 10,827 ( 1 2023 2022 See accompanying report of independent registered accounting firm. SCHEDULE I. Condensed Financial Information of the Registrant (Parent Company) Parent Company Statements of Cash Flows (in thousands) Years ended December 31, 2023 2022 Cash provided by (used in): Operating activities: Net income $ 24,012 $ 15,065 Adjustments to reconcile net income to net cash used in operating activities: Equity in net income of subsidiaries (24,674 ) (16,840 ) Stock-based compensation expense, net of forfeitures 509 589 Change in other assets (4,026 ) (866 ) Change in accrued expenses and other liabilities (3,193 ) 1,533 Net cash used in operating activities (7,372 ) (519 ) Investing activities: Net cash from investing activities — — Financing activities: Proceeds from exercise of warrants 16,658 545 Cash paid for repurchase of warrants (4,031 ) — Cash paid for repurchase of common stock (3,204 ) — Capital contribution to subsidiary (25 ) (50 ) Net cash provided by financing activities 9,398 495 Net increase (decrease) in cash and cash equivalents 2,026 (24 ) Cash and cash equivalents at beginning of period 32 56 Cash and cash equivalents at end of period $ 2,058 $ 32 See accompanying report of independent registered accounting firm.

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
Significant Accounting Policies (Policies)	Dec. 31, 2023
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	(a) Principles of consolidation: The accompanying information in the 2023 The accompanying consolidated financial statements include the accounts of Kingsway and its majority owned and controlled subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation. In addition, the Company evaluates its relationships or investments for consolidation pursuant to authoritative accounting guidance related to the consolidation of a variable interest entity ("VIE") under the Variable Interest Model prescribed by the Financial Accounting Standards Board ("FASB"). The Company’s investments include certain investments, primarily in limited liability companies and limited partnerships in which the Company holds a variable interest. The Company evaluates these investments for the characteristics of a VIE. The Variable Interest Model identifies the characteristics of a VIE to include investments ( 1 2 1 not 2 1 2 If the characteristics of a VIE are met, the Company evaluates whether it meets the primary beneficiary criteria. The primary beneficiary is considered to be the entity holding a variable interest that has the power to direct activities that most significantly impact the economic performance of the VIE; the obligation to absorb losses of the VIE; or the right to receive benefits from the VIE that could potentially be significant to the VIE. In instances where the Company is considered to be the primary beneficiary, the Company consolidates the VIE. When the Company is not not Subsidiaries The Company's consolidated financial statements include the assets, liabilities, shareholders' equity, revenues, expenses and cash flows of the holding company and its subsidiaries and have been prepared in accordance with U.S. GAAP. A subsidiary is an entity controlled, directly or indirectly, through ownership of more than 50% The consolidated financial statements are prepared as of December 31, 2023 three The Company's subsidiaries Argo Holdings Fund I, LLC ("Argo Holdings"), Flower Portfolio 001, 946, Financial Services-Investment Companies 2023. Noncontrolling interests The Company has noncontrolling interests attributable to certain of its subsidiaries. A noncontrolling interest arises where the Company owns less than 100% no
Use of Estimates, Policy [Policy Text Block]	(b) Use of estimates: The preparation of consolidated financial statements in accordance with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts and classification of assets and liabilities, revenues and expenses, and the related disclosures of contingent assets and liabilities in the consolidated financial statements and accompanying notes. Actual results could differ from these estimates. Estimates and their underlying assumptions are reviewed on an ongoing basis. Changes in estimates are recorded in the accounting period in which they are determined. The critical accounting estimates and assumptions in the accompanying consolidated financial statements include, but are not contingent consideration; ; and derivative instruments.
Business Combinations Policy [Policy Text Block]	(c) Business combinations and asset acquisitions: The Company evaluates acquisitions in accordance with Accounting Standards Codification ("ASC") 805, Business Combinations ("ASC 805" An acquisition of a business represents a business combination. The acquisition method of accounting is used to account for a business combination. The cost of an acquired business is measured as the fair value of the assets received, equity instruments issued and liabilities incurred or assumed at the date of exchange. Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are measured initially at their fair values at the acquisition date, irrespective of the extent of any noncontrolling interest. The excess of the cost of an acquired business over the fair value of the Company's share of the identifiable net assets acquired is recorded as goodwill. If the cost of acquired business is less than the fair value of the net assets of the subsidiary acquired, the difference is recognized in the consolidated statements of operations. Noncontrolling interests in the net assets of consolidated entities are reported separately in shareholders' equity and initially measured at fair value. Acquisition costs related to a business combination are expensed as incurred. When an acquisition does not not not
Investment, Policy [Policy Text Block]	(d) Investments: Investments in fixed maturities are classified as available-for-sale and reported at fair value. Unrealized gains and losses are included in accumulated other comprehensive income, net of tax. Equity investments include common stocks and are reported at fair value. Changes in fair value of equity investments are reco gnized in net income. Limited liability investments include investments in limited liability companies and limited partnerships in which the Company's interests are not no three Limited liability investments, at fair value are accounted for at fair value with changes in fair value included in gain (loss) on change in fair value of limited liability investments, at fair value. The difference between the end of the reporting period of the limited liability investments, at fair value and that of the Company is no three Investments in private companies consist of convertible preferred stocks and notes in privately owned companies and investments in limited liability companies in which the Company’s interests are deemed minor. These investments do not Other investments include collateral loans and are reported at their unpaid principal balance, net of an allowance for credit losses, which approximates fair value. Short-term investments, which consist of investments with original maturities between three one Realized gains and losses on sales, determined on a first first Dividends and interest income are included in net investment income. Investment income is recorded as it accrues. The Company accounts for all financial instruments using trade date accounting. The Company conducts a quarterly review to identify and evaluate investments that show objective indications of possible impairment. Impairment is charged to the consolidated statements of operations if the fair value of an instrument falls below its cost or amortized cost. When an available-for-sale fixed maturity investment is impaired, it is evaluated to determine whether there is an intent to sell the investment before recovery of amortized cost or whether a credit loss exists. For fixed maturity investments that the Company intends to sell or for which it is more likely than not not For fixed maturity investments that the Company does not not not Considerations in the credit loss assessment include ( 1 2 3 4 5 6 If a credit loss exists, an allowance is established, which is equal to the difference between the present value of cash flows expected to be collected and the amortized cost basis. The expected allowance for credit losses is limited by the amount that the fair value is less than the amortized cost basis and is adjusted in subsequent periods for any additional expected credit losses or subsequent recoveries. Changes in the allowance are reported as impairment losses in the consolidated statements of operations. The amortized cost basis of the investment is not The Company reports accrued investment income separately for available-for-sale fixed maturity investments and has made a policy election to not Prior to January 1, 2023,
Cash and Cash Equivalents, Unrestricted Cash and Cash Equivalents, Policy [Policy Text Block]	(e) Cash and cash equivalents: Cash and cash equivalents include cash and investments with original maturities of no three
Cash and Cash Equivalents, Restricted Cash and Cash Equivalents, Policy [Policy Text Block]	(f) Restricted cash: Restricted cash represents certain cash and cash equivalent balances restricted as to withdrawal or use. The Company's restricted cash is comprised primarily of cash held for the payment of vehicle service agreement claims under the terms of certain contractual agreements, funds held in escrow, statutory deposits and amounts pledged to third
Accounts Receivable [Policy Text Block]	(g) Service fee receivable: Service fee receivable includes balances due and uncollected from customers. Service fee receivable is reported net of an estimated allowance for credit losses. The Company recognizes credit losses based on a forward-looking current expected credit losses. The Company estimates expected credit losses based upon its assessment of various factors, including historical collection experience, the age of service fee receivable balances, credit quality of its customers, current economic conditions, management’s experience, reasonable and supportable forecasts of future economic conditions, and other factors that may
Deferred Charges, Policy [Policy Text Block]	(h) Deferred contract costs: Deferred contract costs represent the deferral of incremental costs to obtain or fulfill a contract with a customer. Incremental costs to obtain a contract with a customer primarily include sales commissions. The Company capitalizes costs incurred to fulfill a contract if the costs are identifiable, generate or enhance resources used to satisfy future performance obligations and are expected to be recovered. Costs to fulfill a contract include labor costs for set-up activities directly related to the acquisition of vehicle service agreements. Contract costs are deferred and amortized over the expected customer relationship period consistent with the pattern in which the related revenues are earned. Amortization of incremental costs to obtain a contract are recorded in commissions
Property, Plant and Equipment, Policy [Policy Text Block]	(i) Property and equipment: Property and equipment are reported in the consolidated financial statements at cost. Depreciation of property and equipment has been provided using the straight-line method over the estimated useful lives of such assets. Repairs and maintenance are recognized in operations during the period incurred. The Company estimates useful life to be three to ten years for leasehold improvements; three to seven years for furniture and equipment; three to ten years for computer hardware; and five
Goodwill and Intangible Assets, Policy [Policy Text Block]	(j) Goodwill and intangible assets: When the Company acquires a subsidiary or other business where it exerts significant influence, the fair value of the net tangible and intangible assets acquired is determined and compared to the amount paid for the subsidiary or business acquired. Any excess of the amount paid over the fair value of those net assets is considered to be goodwill. Goodwill is tested for impairment annually as of November 30, may not When the Company acquires a subsidiary or other business where it exerts significant influence or acquires certain assets, intangible assets may not Intangible assets with indefinite useful lives are not November 30, may not may may
Derivatives, Policy [Policy Text Block]	(k) Derivative financial instruments: Derivative financial instruments include an interest rate swap contact and the trust preferred debt repurchase options. The Company measures derivative financial instruments at fair value. The fair value of derivative financial instruments is required to be revalued each reporting period, with corresponding changes in fair value recorded in the consolidated statements of operations. Realized gains or losses are recognized upon settlement of the contracts. Refer to Note 11 The Company entered into a pay fixed, receive variable interest rate swap contract to reduce its exposure to changes in interest rates. The interest rate swap contract is included in other assets in the consolidated balance sheets. The Company has not During the third 2022, three The trust preferred debt repurchase options are in December 31, 2022 first 2023.
Debt, Policy [Policy Text Block]	(l) Debt: Bank loans are reported in the consolidated balance sheets at par value adjusted for unamortized discount or premium and unamortized issuance costs. Discounts, premiums, and costs directly related to the issuance of debt are capitalized and amortized through the maturity date of the debt using the effective interest rate method and are recorded in interest expense in the consolidated statements of operations. Gains and losses on the extinguishment of debt are recorded in gain on extinguishment of debt. The Company's subordinated debt is measured and reported at fair value. The fair value of the subordinated debt is calculated using a model based on significant market observable inputs and inputs developed by a third third other comprehensive loss.
Contingent Consideration [Policy Text Block]	(m) Contingent consideration: The consideration for certain of the Company's acquisitions include future payments to former owners that are contingent upon the achievement of certain targets over future reporting periods. Liabilities for contingent consideration are measured and reported at fair value at the date of acquisition and are included in accrued expenses and other liabilities in the consolidated balance sheets. Changes in the fair value of contingent consideration liabilities can result from changes to one not Changes in fair value are reported in the consolidated statements of operations as non-operating other expense.
Income Tax, Policy [Policy Text Block]	(n) Income taxes: The Company follows the asset and liability method of accounting for income taxes, whereby deferred income tax assets and liabilities are recognized for (i) the differences between the financial statement carrying amount of existing assets and liabilities and their respective tax bases and (ii) loss and tax credit carryforwards. Deferred income tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the date of enactment. Future tax benefits are recognized to the extent that realization of such benefits is more likely than not not nts estimated to be payable or recoverable as a result of taxable operations for the current year. The Company accounts for uncertain tax positions in accordance with the income tax accounting guidance. The Company recognizes interest and penalties, if any, related to unrecognized tax benefits in income tax (benefit) expense.
Lessee, Leases [Policy Text Block]	(o) Leases: The Company records a right of use asset and lease liability for all leases in which the estimated term exceeds twelve 1 2 3 The Company determines lease classification at the commencement date. Leases not not not seventy-five not ninety not As an accounting policy, the Company has elected not 842 twelve Rental expense for operating leases is recognized on a straight-line basis over the lease term, net of any applicable lease incentive amortization.
Revenue from Contract with Customer [Policy Text Block]	(p) Revenue recognition: Service fee and commission revenue and contract balances Service fee and commission revenue represents vehicle service agreement fees, guaranteed asset protection products ("GAP") commissions, maintenance support service fees, warranty product commissions, homebuilder warranty service fees, homebuilder warranty commissions, business services consulting revenue, healthcare services revenue and software license and support revenue based on terms of various agreements with credit unions, consumers, businesses and homebuilders. Customers either pay in full at the inception of a warranty contract or commission product sal e, or when consulting services are billed, or on terms subject to the Company’s customary credit reviews. Vehicle service agreement fees include the fees collected to cover the costs of future automobile mechanical breakdown claims and the associated administration of those claims. Vehicle service agreement fees are earned over the duration of the vehicle service agreement contracts as the single performance obligation is satisfied. Vehicle service agreement fees are initially recorded as deferred service fees with revenues recognized over the term of the contract based on the proportion of expected claims to total overall claims to be incurred over the life of the contract. The Company believes this reasonably represents the transfer of services to the vehicle service contract holder over the warranty term. The Company compares the remaining deferred service fees balance to the estimated amount of expected future claims under the vehicle service agreement contracts and records an additional accrual if the deferred service fees balance is less than expected future claims costs. In certain jurisdictions the Company is required to refund to a customer a pro-rata share of the vehicle service agreement fees if a customer cancels the agreement prior to the end of the term. Depending on the jurisdiction, the Company may 5.75% to 14% o Maintenance support service fees include the service fees collected to administer equipment breakdown and maintenance support services and are earned as services are rendered. Warranty product commissions include the commissions from the sale of warranty contracts for certain new and used heating, ventilation, air conditioning ("HVAC"), standby generator, commercial LED lighting and commercial refrigeration equipment. The Company acts as an agent on behalf of the third not Homebuilder warranty service fees and homebuilder warranty commissions related to the Company's former subsidiary Professional Warranty Services Corporation ("PWSC") which was disposed of on July 22, 2022. Business services consulting revenue includes the revenue from providing outsourced finance and human resources consulting services. The Company invoices for business services revenue based on contracted rates. Revenue is earned as services are provided. Healthcare services revenue includes revenue from providing healthcare professional staffing services and outsourced cardiac telemetry services for long-term acute care and inpatient rehabilitation hospitals Software license and support revenue includes revenue from the sale or rental of software products created exclusively to serve the management needs of all types of shared-ownership properties. Software licenses are on-premise at customer locations and considered fully functional when made available and delivered to the customer. As the customer can use and benefit from the license on its own, software licenses represent distinct performance obligations. Revenue is recognized upfront at the point in time when control is transferred, which is defined as the point in time when the customer can use and benefit from the license. The Company's software licenses are sold as term licenses, and the contracts include software support services, which are accounted for as separate performance obligations. The Company recognizes the portion of the transaction price allocated to the software license on a residual basis. The residual basis is used to allocate revenue when the contract arrangement includes a software license and has at least one not Contract balances The timing of revenue recognition may three five
Share-Based Payment Arrangement [Policy Text Block]	(q) Stock-based compensation: The Company uses the fair-value method of accounting for stock-based compensation awards granted to employees. Expense is recognized on a straight-line basis over the requisite service period during which awards are expected to vest, with a corresponding increase to either additional paid-in capital for equity-classified awards or to a liability for liability-classified awards. Liability-classified awards, included in accrued expenses and other liabilities in the consolidated balance sheets, are measured and reported at fair value on the date of grant and are remeasured each reporting period. Compensation expense related to the c hange in fair value for liability-classified awards is reported in the consolidated statements of operations as general and administrative expenses. rd. For awards subject to a performance condition, expense is recognized when the performance condition has been satisfied or is probable of being satisfied. For awards subject to a market condition, com
Fair Value of Financial Instruments, Policy [Policy Text Block]	(r) Fair value of financial instruments: The fair values of the Company's investments in fixed maturities and equity investments, limited liability investments, at fair value, subordinated debt, derivative financial instruments and contingent consideration

Note 4 - Acquisitions (Tables)

Note 4 - Acquisitions (Tables)	12 Months Ended
Note 4 - Acquisitions (Tables)	Dec. 31, 2023
Notes Tables
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	(in thousands) September 7, 2023 Cash and cash equivalents $ 121 Restricted cash 6 Service fee receivable 381 Goodwill 107 Intangible asset not subject to amortization - trade name 120 Intangible asset subject to amortization - customer relationships 1,000 Intangible asset subject to amortization - developed technology 600 Other assets 1,789 Total assets $ 4,124 Accrued expenses and other liabilities $ 125 Deferred service fees 423 Net deferred income tax liabilities 776 Total liabilities $ 1,324 Purchase price $ 2,800 (in thousands) October 26, 2023 Cash and cash equivalents $ 124 Service fee receivable 522 Property and equipment, net 1,183 Right-of-use asset 145 Goodwill 4,762 Intangible asset not subject to amortization - trade name 260 Intangible asset subject to amortization - customer relationships 6,500 Other assets 7 Total assets $ 13,503 Accrued expenses and other liabilities $ 214 Income taxes payable 141 Lease liability 145 Net deferred income tax liabilities 2,013 Total liabilities $ 2,513 Purchase price $ 10,990 (in thousands) November 1, 2022 Cash and cash equivalents $ 569 Service fee receivable 311 Other receivables 21 Goodwill 4,109 Intangible asset not subject to amortization - trade name 1,500 Intangible asset subject to amortization - customer relationships 2,500 Other assets 53 Total assets $ 9,063 Accrued expenses and other liabilities $ 539 Total liabilities $ 539 Purchase price $ 8,524 (in thousands) November 18, 2022 Service fee receivable $ 3,200 Goodwill 1,600 Intangible asset not subject to amortization - trade name 3,100 Intangible asset subject to amortization - customer relationships 3,600 Other assets 6 Total assets $ 11,506 Accrued expenses and other liabilities $ 6 Total liabilities $ 6 Purchase price $ 11,500
Business Acquisition, Pro Forma Information [Table Text Block]	(in thousands, except per share data) Years ended December 31, 2023 2022 Revenues $ 107,188 $ 125,510 Income from continuing operations attributable to common shareholders $ 24,593 $ 33,614 Basic earnings per share - continuing operations $ 0.96 $ 1.46 Diluted earnings per share - continuing operations $ 0.93 $ 1.34

Note 5 - Disposal and Discont_2

Note 5 - Disposal and Discontinued Operations (Tables)	12 Months Ended
Note 5 - Disposal and Discontinued Operations (Tables)	Dec. 31, 2023
Notes Tables
Disposal Groups, Including Discontinued Operations [Table Text Block]	(in thousands) Years ended December 31, 2023 2022 (Loss) income from discontinued operations, net of taxes: Revenues: Rental revenue $ 1,251 $ 14,567 Total revenues 1,251 14,567 Expenses: Cost of services sold 199 204 General and administrative expenses 254 20,778 Leased real estate segment interest expense 361 6,387 Non-operating other (revenue) expense (13 ) 154 Amortization of intangible assets — 206 Total expenses 801 27,729 Income (loss) from discontinued operations before income tax benefit 450 (13,162 ) Income tax benefit — (357 ) Income (loss) from discontinued operations, net of taxes $ 450 $ (12,805 ) (in thousands) December 31, 2023 December 31, 2022 Assets Cash and cash equivalents $ 612 $ 570 Property and equipment, net 16,171 16,160 Intangible assets, net 2,748 2,748 Loss on write-down of disposal group (1,779 ) — Assets held for sale $ 17,752 $ 19,478 Liabilities Accrued expenses and other liabilities $ 885 $ 473 Notes payable 15,229 16,112 Liabilities held for sale $ 16,114 $ 16,585 (in thousands) Years ended December 31, 2023 2022 Loss on disposal of discontinued operations before income tax benefit (1,988 ) (26,751 ) Income tax benefit — (24,489 ) Loss on disposal of discontinued operations, net of taxes $ (1,988 ) $ (2,262 )

Note 6 - Variable Interest En_2

Note 6 - Variable Interest Entities (Tables)	12 Months Ended
Note 6 - Variable Interest Entities (Tables)	Dec. 31, 2023
Notes Tables
Schedule of Variable Interest Entities [Table Text Block]	(in thousands) December 31, 2023 2022 Assets Limited liability investments, at fair value $ 3,496 $ 17,059 Cash and cash equivalents 270 573 Accrued investment income 527 829 Total Assets 4,293 18,461 Liabilities Accrued expenses and other liabilities 289 333 Total Liabilities $ 289 $ 333 (in thousands) December 31, 2023 2022 Maximum Loss Maximum Loss Carrying Value Exposure Carrying Value Exposure Investments in non-consolidated VIEs $ 854 $ 854 $ 940 $ 940 (in thousands) December 31, 2023 2022 Carrying Carrying Value Percent of total Value Percent of total Investments in non-consolidated VIEs: Non-real estate related 854 100.0 % 940 100.0 % Total investments in non-consolidated VIEs $ 854 100.0 % $ 940 100.0 % (in thousands) December 31, 2023 2022 Assets $ 222,249 $ 241,050 Liabilities $ 313,573 $ 330,470 Equity $ (91,324 ) $ (89,420 ) (in thousands) December 31, 2023 2022 Net income $ 8,306 $ 16,330

Note 7 - Investments (Tables)

Note 7 - Investments (Tables)	12 Months Ended
Note 7 - Investments (Tables)	Dec. 31, 2023
Notes Tables
Schedule of Available-for-Sale Securities Reconciliation [Table Text Block]	(in thousands) December 31, 2023 Gross Gross Amortized Unrealized Unrealized Estimated Fair Cost Gains Losses Value Fixed maturities: U.S. government, government agencies and authorities $ 13,384 $ 8 $ 395 $ 12,997 States, municipalities and political subdivisions 2,885 3 105 2,783 Mortgage-backed 9,724 23 494 9,253 Asset-backed 1,254 1 45 1,210 Corporate 10,860 18 648 10,230 Total fixed maturities $ 38,107 $ 53 $ 1,687 $ 36,473 (in thousands) December 31, 2022 Gross Gross Amortized Unrealized Unrealized Estimated Fair Cost Gains Losses Value Fixed maturities: U.S. government, government agencies and authorities $ 15,797 $ — $ 717 $ 15,080 States, municipalities and political subdivisions 2,390 — 158 2,232 Mortgage-backed 9,058 1 647 8,412 Asset-backed 1,682 — 72 1,610 Corporate 11,200 1 944 10,257 Total fixed maturities $ 40,127 $ 2 $ 2,538 $ 37,591
Investments Classified by Contractual Maturity Date [Table Text Block]	(in thousands) December 31, 2023 Estimated Fair Amortized Cost Value Due in one year or less $ 6,021 $ 5,922 Due after one year through five years 26,223 25,155 Due after five years through ten years 1,144 1,067 Due after ten years 4,719 4,329 Total $ 38,107 $ 36,473
Debt Securities, Available-for-Sale, Unrealized Loss Position, Fair Value [Table Text Block]	(in thousands) December 31, 2023 Less than 12 Months Greater than 12 Months Total Estimated Unrealized Estimated Unrealized Estimated Unrealized Fair Value Loss Fair Value Loss Fair Value Loss Fixed maturities: U.S. government, government agencies and authorities $ 3,237 $ 46 $ 7,940 $ 349 $ 11,177 $ 395 States, municipalities and political subdivisions — — 1,705 105 1,705 105 Mortgage-backed 737 11 6,067 483 6,804 494 Asset-backed — — 1,050 45 1,050 45 Corporate 937 11 8,013 637 8,950 648 Total fixed maturities $ 4,911 $ 68 $ 24,775 $ 1,619 $ 29,686 $ 1,687 (in thousands) December 31, 2022 Less than 12 Months Greater than 12 Months Total Estimated Unrealized Estimated Unrealized Estimated Unrealized Fair Value Loss Fair Value Loss Fair Value Loss Fixed maturities: U.S. government, government agencies and authorities $ 4,543 $ 126 $ 10,537 $ 591 $ 15,080 $ 717 States, municipalities and political subdivisions 1,040 73 937 85 1,977 158 Mortgage-backed 2,248 93 5,756 554 8,004 647 Asset-backed 1,251 39 299 33 1,550 72 Corporate 3,244 155 6,760 789 10,004 944 Total fixed maturities $ 12,326 $ 486 $ 24,289 $ 2,052 $ 36,615 $ 2,538
Investment Income [Table Text Block]	(in thousands) Years ended December 31, 2023 2022 Investment income Interest from fixed maturities $ 1,018 $ 556 Dividends 97 159 (Loss) income from limited liability investments (44 ) 293 Income from limited liability investments, at fair value — 4 Income from real estate investments — 795 Other 839 612 Gross investment income 1,910 2,419 Investment expenses (106 ) (114 ) Net investment income $ 1,804 $ 2,305
Realized Gain (Loss) on Investments [Table Text Block]	(in thousands) Years ended December 31, 2023 2022 Available-for-sale fixed maturities: Gross realized gains $ 9 $ 2 Gross realized losses (6 ) (25 ) Net realized gains (losses) on available-for-sale fixed maturities 3 (23 ) Limited liability investments 238 366 Limited liability investments, at fair value 481 608 Investments in private companies 39 258 Net realized gains $ 761 $ 1,209
Fair Value, Measured on Recurring Basis, Gain (Loss) Included in Earnings [Table Text Block]	(in thousands) Years ended December 31, 2023 2022 Net gains recognized on equity investments sold during the period $ 3,383 $ — Change in unrealized gains (losses) on equity investments held at end of the period 14 (26 ) Net gain (loss) on equity investments $ 3,397 $ (26 )

Note 8 - Goodwill (Tables)

Note 8 - Goodwill (Tables)	12 Months Ended
Note 8 - Goodwill (Tables)	Dec. 31, 2023
Notes Tables
Schedule of Goodwill [Table Text Block]	(in thousands) Extended Warranty Kingsway Search Xcelerator Corporate Total Balance, December 31, 2021 $ 40,627 $ 7,905 $ 732 $ 49,264 Acquisitions — 5,708 — 5,708 Goodwill disposed of related to PWSC (9,474 ) — — (9,474 ) Balance, December 31, 2022 31,153 13,613 732 45,498 Acquisitions — 4,870 — 4,870 Measurement period adjustment — (10 ) — (10 ) Balance, December 31, 2023 $ 31,153 $ 18,473 $ 732 $ 50,358

Note 9 - Intangible Assets (Tab

Note 9 - Intangible Assets (Tables)	12 Months Ended
Note 9 - Intangible Assets (Tables)	Dec. 31, 2023
Notes Tables
Schedule of Finite-Lived Intangible Assets [Table Text Block]	(in thousands) December 31, 2023 Gross Carrying Accumulated Net Carrying Value Amortization Value Intangible assets subject to amortization Database $ 4,918 $ 4,918 $ — Vehicle service agreements in-force 3,680 3,680 — Customer relationships 39,942 19,521 20,421 Developed technology 600 18 582 Intangible assets not subject to amortization Trade names 14,667 — 14,667 Total $ 63,807 $ 28,137 $ 35,670 (in thousands) December 31, 2022 Gross Carrying Accumulated Net Carrying Value Amortization Value Intangible assets subject to amortization Database $ 4,918 $ 4,918 $ — Vehicle service agreements in-force 3,680 3,680 — Customer relationships 32,442 13,630 18,812 Intangible assets not subject to amortization — Trade names 14,287 — 14,287 Total $ 55,327 $ 22,228 $ 33,099
Finite-Lived and Indefinite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block]	(in thousands) SPI DDI CSuite SNS Acquisition Date September 7, 2023 October 26, 2023 November 1, 2022 November 18, 2022 Customer Relationships $ 1,000 $ 6,500 $ 2,500 $ 3,600 Amortization Period 13 years 11 years 7 years 9 years Developed Technology $ 600 n/a n/a n/a Amortization Period 10 years - - - Trade Name $ 120 $ 260 $ 1,500 $ 3,100 Amortization Period Indefinite Indefinite Indefinite Indefinite Total Intangibles $ 1,720 $ 6,760 $ 4,000 $ 6,700

Note 10 - Property and Equipm_2

Note 10 - Property and Equipment (Tables)	12 Months Ended
Note 10 - Property and Equipment (Tables)	Dec. 31, 2023
Notes Tables
Property, Plant and Equipment [Table Text Block]	(in thousands) December 31, 2023 Total Property and Equipment Accumulated Cost Depreciation Carrying Value Leasehold improvements $ 585 $ 225 $ 360 Furniture and equipment 287 250 37 Computer hardware 1,080 660 420 Medical equipment 1,056 23 1,033 Total $ 3,008 $ 1,158 $ 1,850 (in thousands) December 31, 2022 Total Property and Equipment Accumulated Cost Depreciation Carrying Value Leasehold improvements $ 485 $ 206 $ 279 Furniture and equipment 375 319 56 Computer hardware 954 516 438 Total $ 1,814 $ 1,041 $ 773

Note 12 - Debt (Tables)

Note 12 - Debt (Tables)	12 Months Ended
Note 12 - Debt (Tables)	Dec. 31, 2023
Notes Tables
Schedule of Carrying Values and Estimated Fair Values of Debt Instruments [Table Text Block]	(in thousands) December 31, 2023 December 31, 2022 Principal Carrying Value Fair Value Principal Carrying Value Fair Value Bank loans: 2021 Ravix Loan $ 4,650 $ 4,650 $ 4,811 $ 5,300 $ 5,300 $ 5,460 2022 Ravix Loan 4,925 4,769 5,027 5,950 5,754 6,245 SNS Loan 5,142 5,063 5,243 6,850 6,755 6,921 DDI Loan 5,600 5,534 5,841 — — — 2020 KWH Loan 10,979 10,806 11,240 16,708 16,472 16,819 Total bank loans 31,296 30,822 32,162 34,808 34,281 35,445 Subordinated debt 15,000 13,594 13,594 90,500 67,811 67,811 Total $ 46,296 $ 44,416 $ 45,756 $ 125,308 $ 102,092 $ 103,256
Schedule of Subordinated Borrowing [Table Text Block]	Issuer Principal (in thousands) Issue date Interest Redemption date Kingsway DE Statutory Trust III $ 15,000 5/22/2003 annual interest rate equal to CME Term SOFR, plus 4.20% payable quarterly 5/22/2033 Principal Issuer (in thousands) Issue date Interest Redemption date Kingsway CT Statutory Trust I $ 15,000 12/4/2002 annual interest rate equal to LIBOR, plus 4.00% payable quarterly 12/4/2032 Kingsway CT Statutory Trust II $ 17,500 5/15/2003 annual interest rate equal to LIBOR, plus 4.10% payable quarterly 5/15/2033 Kingsway CT Statutory Trust III $ 20,000 10/29/2003 annual interest rate equal to LIBOR, plus 3.95% payable quarterly 10/29/2033 Kingsway DE Statutory Trust III $ 15,000 5/22/2003 annual interest rate equal to LIBOR, plus 4.20% payable quarterly 5/22/2033 Kingsway DE Statutory Trust IV $ 10,000 9/30/2003 annual interest rate equal to LIBOR, plus 3.85% payable quarterly 9/30/2033 Kingsway DE Statutory Trust VI $ 13,000 12/16/2003 annual interest rate equal to LIBOR, plus 4.00% payable quarterly 1/8/2034

Note 13 - Leases (Tables)

Note 13 - Leases (Tables)	12 Months Ended
Note 13 - Leases (Tables)	Dec. 31, 2023
Notes Tables
Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]	(in thousands) Lease Commitments 2024 $ 504 2025 347 2026 241 2027 162 2028 74 2029 and thereafter 5 Total undiscounted lease payments 1,333 Imputed interest 135 Total lease liabilities $ 1,198

Note 14 - Revenue From Contra_2

Note 14 - Revenue From Contracts With Customers (Tables)	12 Months Ended
Note 14 - Revenue From Contracts With Customers (Tables)	Dec. 31, 2023
Notes Tables
Disaggregation of Revenue [Table Text Block]	(in thousands) Years ended December 31, 2023 2022 Vehicle service agreement fees and GAP commissions IWS, Geminus and PWI $ 60,022 $ 58,775 Maintenance support service fees Trinity 4,179 5,815 Warranty product commissions Trinity 4,029 4,564 Homebuilder warranty service fees PWSC (a) — 4,348 Homebuilder warranty commissions PWSC (a) — 540 Business services consulting fees Ravix and Csuite 19,403 16,836 Healthcare services SNS and DDI 14,848 2,402 Software license and support fees SPI 763 — Service fee and commission revenue $ 103,244 $ 93,280
Contract with Customer, Contract Asset, Contract Liability, and Receivable [Table Text Block]	(in thousands) Years ended December 31, Balance, December 31, 2021 $ 89,217 Deferral of revenue 61,058 Recognition of deferred service fees (59,966 ) Deferred service fees disposed of related to PWSC (7,596 ) Balance, December 31, 2022 82,713 Deferred service fees acquired related to SPI 423 Deferral of revenue 56,712 Recognition of deferred service fees (55,853 ) Balance, December 31, 2023 $ 83,995
Capitalized Contract Cost [Table Text Block]	(in thousands) Years ended December 31, 2023 Years ended December 31, 2022 Costs to Obtain a Contract Costs to Fulfill a Contract Total Costs to Obtain a Contract Costs to Fulfill a Contract Total Balance at January 1, net $ 13,174 $ 83 $ 13,257 $ 10,850 $ 80 $ 10,930 Additions 9,381 24 9,405 9,273 21 9,294 Amortization (8,902 ) (26 ) (8,928 ) (6,949 ) (18 ) (6,967 ) Balance at December 31, net $ 13,653 $ 81 $ 13,734 $ 13,174 $ 83 $ 13,257

Note 15 - Income Taxes (Tables)

Note 15 - Income Taxes (Tables)	12 Months Ended
Note 15 - Income Taxes (Tables)	Dec. 31, 2023
Notes Tables
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	(in thousands) Years ended December 31, 2023 2022 Current income tax expense $ 25 $ 3,419 Deferred income tax (benefit) expense (1,924 ) 1,406 Income tax (benefit) expense $ (1,899 ) $ 4,825
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	(in thousands) Years ended December 31, 2023 2022 Income tax expense at U.S. statutory income tax rate $ 4,967 $ 7,341 Valuation allowance (7,678 ) (10,100 ) Indefinite life intangibles 258 106 Non-deductible compensation 435 867 Investment income (18 ) (62 ) State income tax, net of Federal benefit (2 ) 3,052 Disposition of subsidiary (18 ) 3,268 Other 157 353 Income tax (benefit) expense for continuing operations $ (1,899 ) $ 4,825
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	(in thousands) December 31, 2023 2022 Deferred income tax assets: Losses carried forward $ 132,302 $ 137,155 Unpaid loss and loss adjustment expenses and unearned premiums 3,795 3,902 Intangible assets 1,109 1,380 Debt issuance costs 85 474 Investments — 2,065 Deferred rent 65 64 Deferred revenue 253 147 Compensation 173 306 Other 608 155 Valuation allowance (129,375 ) (130,596 ) Deferred income tax assets $ 9,015 $ 15,052 Deferred income tax liabilities: Indefinite life intangibles $ (4,152 ) $ (3,815 ) Depreciation and amortization (1,180 ) (756 ) Fair value of debt — (7,598 ) Land (47 ) (47 ) Intangible assets (3,175 ) (2,606 ) Deferred revenue (1,499 ) (1,188 ) Investments (168 ) — Deferred acquisition costs (2,884 ) (2,784 ) Other (951 ) (434 ) Deferred income tax liabilities $ (14,056 ) $ (19,228 ) Net deferred income tax liabilities $ (5,041 ) $ (4,176 )
Summary of Operating Loss Carryforwards [Table Text Block]	Net operating loss Year of net operating loss Expiration date (in thousands) 2009 2029 $ 385,406 2010 2030 92,058 2011 2031 39,866 2012 2032 30,884 2013 2033 30,779 2014 2034 7,245 2016 2036 16,006 2017 2037 20,848
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]	(in thousands) December 31, 2023 2022 Unrecognized tax benefits - beginning of year $ — $ 65 Gross additions — — Gross reductions — (65 ) Impact due to expiration of statute of limitations — — Unrecognized tax benefits - end of year $ — $ —

Note 16 - Earnings (Loss) Per_2

Note 16 - Earnings (Loss) Per Share (Tables)	12 Months Ended
Note 16 - Earnings (Loss) Per Share (Tables)	Dec. 31, 2023
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	(in thousands, except per share data) Years ended December 31, 2023 2022 Numerator: Income from continuing operations $ 25,550 $ 30,132 (Less) plus: net (income) loss from continuing operations attributable to noncontrolling interests (453 ) 1,471 Less: dividends on preferred stock, net of tax (74 ) (306 ) Numerator used in calculating basic earnings per share from continuing operations attributable to common shareholders $ 25,023 $ 31,297 Adjustment to add-back dividends on preferred stock 74 306 Adjustment for proportionate interest in subsidiaries' (loss) earnings attributable to common stock (6 ) 76 Numerator used in calculating diluted earnings per share from continuing operations attributable to common shareholders $ 25,091 $ 31,679 Loss from discontinued operations (1,538 ) (15,067 ) Plus: net loss from discontinued operations attributable to noncontrolling interests — 8,186 Numerator used in calculating diluted earnings per share - net income attributable to common shareholders $ 23,553 $ 24,798 Denominator: Weighted average basic shares Weighted average common shares outstanding 25,713 22,961 Weighted average diluted shares Weighted average common shares outstanding 25,713 22,961 Effect of potentially dilutive securities (a) Unvested restricted stock awards 735 596 Warrants — 811 Convertible preferred stock — 936 Total weighted average diluted shares 26,448 25,304 Basic earnings (loss) attributable to common shareholders: Continuing operations $ 0.97 $ 1.36 Discontinued operations $ (0.06 ) $ (0.30 ) Basic earnings per share - net income attributable to common shareholders $ 0.91 $ 1.06 Diluted earnings (loss) attributable to common shareholders: Continuing operations $ 0.95 $ 1.25 Discontinued operations $ (0.06 ) $ (0.27 ) Diluted earnings per share - net income attributable to common shareholders $ 0.89 $ 0.98
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]	Years ended December 31, 2023 2022 Unvested restricted stock awards — 25,111 Warrants — — Convertible preferred stock — — Total — 25,111

Note 17 - Stock-based Compens_2

Note 17 - Stock-based Compensation (Tables)	12 Months Ended
Note 17 - Stock-based Compensation (Tables)	Dec. 31, 2023
Notes Tables
Share-Based Payment Arrangement, Restricted Stock and Restricted Stock Unit, Activity [Table Text Block]	Weighted-Average Number of Restricted Grant Date Fair Value Stock Awards (per Share) Unvested at December 31, 2022 1,146,947 $ 5.19 Granted — — Vested (66,768 ) 4.87 Cancelled for Tax Withholding (52,521 ) 4.87 Unvested at December 31, 2023 1,027,658 $ 5.22

Note 21 - Accumulated Other C_2

Note 21 - Accumulated Other Comprehensive (Loss) Income (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	(in thousands) Change in Fair Value of Unrealized Debt Gains Attributable Total (Losses) on Foreign to Accumulated Available- Currency Instrument- Other for-Sale Translation Specific Comprehensive Investments Adjustments Credit Risk Income (Loss) Balance, December 31, 2021 $ (220 ) $ (3,286 ) $ 34,285 $ 30,779 Other comprehensive loss arising during the period (2,266 ) — (1,930 ) (4,196 ) Amounts reclassified from accumulated other comprehensive income 22 — — 22 Net current-period other comprehensive loss (2,244 ) — (1,930 ) (4,174 ) Balance, December 31, 2022 $ (2,464 ) $ (3,286 ) $ 32,355 $ 26,605 Other comprehensive income (loss) arising during the period 1,065 — (1,836 ) (771 ) Amounts reclassified from accumulated other comprehensive income (197 ) — (27,177 ) (27,374 ) Net current-period other comprehensive income (loss) 868 — (29,013 ) (28,145 ) Balance, December 31, 2023 $ (1,596 ) $ (3,286 ) $ 3,342 $ (1,540 )
Reclassification out of Accumulated Other Comprehensive Income [Table Text Block]	(in thousands) Years ended December 31, 2023 2022 Reclassification of accumulated other comprehensive income from unrealized gains (losses) on available-for-sale investments to: Net realized gains $ 197 $ (22 ) Reclassification of accumulated other comprehensive income from change in fair value of debt attributable to instrument-specific credit risk to: Gain on extinguishment of debt 27,177 — Income from continuing operations before income tax (benefit) expense 27,374 (22 ) Income tax (benefit) expense — — Income from continuing operations, net of taxes 27,374 (22 ) Income (loss) from discontinued operations, net of taxes — — Net income $ 27,374 $ (22 )

Note 22 - Segmented Informati_2

Note 22 - Segmented Information (Tables)	12 Months Ended
Note 22 - Segmented Information (Tables)	Dec. 31, 2023
Notes Tables
Reconciliation of Revenue from Segments to Consolidated [Table Text Block]	(in thousands) Years ended December 31, 2023 2022 Revenues: Service fee and commission revenue - Extended Warranty $ 68,231 $ 74,042 Service fee and commission revenue - Kingsway Search Xcelerator 35,013 19,238 Total revenues $ 103,244 $ 93,280
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Table Text Block]	(in thousands) Years ended December 31, 2023 2022 Segment operating income Extended Warranty $ 6,983 $ 9,879 Kingsway Search Xcelerator 5,252 3,548 Total segment operating income 12,235 13,427 Net investment income 1,804 2,305 Net realized gains 761 1,209 Net gain (loss) on equity investments 3,397 (26 ) Gain (loss) on change in fair value of limited liability investments, at fair value 78 (1,754 ) Net change in unrealized gain on private company investments 63 — Gain on change in fair value of real estate investments — 1,488 Impairment losses (229 ) — (Loss) gain on change in fair value of derivative asset option contracts (1,366 ) 16,730 Interest expense (6,250 ) (8,092 ) Other revenue and expenses not allocated to segments, net (12,823 ) (17,206 ) Amortization of intangible assets (5,909 ) (6,133 ) Loss on change in fair value of debt (68 ) (4,908 ) Gain on disposal of subsidiary 342 37,917 Gain on extinguishment of debt 31,616 — Income from continuing operations before income tax (benefit) expense 23,651 34,957 Income tax (benefit) expense (1,899 ) 4,825 Income from continuing operations $ 25,550 $ 30,132

Note 23 - Fair Value of Finan_2

Note 23 - Fair Value of Financial Instruments (Tables)	12 Months Ended
Note 23 - Fair Value of Financial Instruments (Tables)	Dec. 31, 2023
Notes Tables
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	(in thousands) December 31, 2023 Fair Value Measurements at the End of the Reporting Period Using Quoted Prices in Active Significant Markets for Other Significant Identical Observable Unobservable Measured at Assets Inputs Inputs Net Asset Total (Level 1) (Level 2) (Level 3) Value Recurring fair value measurements Assets: Fixed maturities: U.S. government, government agencies and authorities $ 12,997 $ — $ 12,997 $ — $ — States, municipalities and political subdivisions 2,783 — 2,783 — — Mortgage-backed 9,253 — 9,253 — — Asset-backed 1,210 — 1,210 — — Corporate 10,230 — 10,230 — — Total fixed maturities 36,473 — 36,473 — — Equity investments 79 79 — — — Limited liability investments, at fair value 3,496 — — 3,496 — Derivative contract - interest rate swap 49 — 49 — — Total assets $ 40,018 $ — $ 36,522 $ 3,496 $ — Liabilities: Subordinated debt $ 13,594 $ — $ 13,594 $ — $ — Contingent consideration 3,105 — — 3,105 — Total liabilities $ 16,699 $ — $ 13,594 $ 3,105 $ — (in thousands) December 31, 2022 Fair Value Measurements at the End of the Reporting Period Using Quoted Prices in Active Significant Markets for Other Significant Identical Observable Unobservable Measured Assets Inputs Inputs at Net Total (Level 1) (Level 2) (Level 3) Asset Value Recurring fair value measurements Assets: Fixed maturities: U.S. government, government agencies and authorities $ 15,080 $ — $ 15,080 $ — $ — States, municipalities and political subdivisions 2,232 — 2,232 — — Mortgage-backed 8,412 — 8,412 — — Asset-backed 1,610 — 1,610 — — Corporate 10,257 — 10,257 — — Total fixed maturities 37,591 — 37,591 — — Equity investments 153 153 — — — Limited liability investments, at fair value 17,059 — — 3,196 13,863 Derivative contract - interest rate swap 326 — 326 — — Derivative contract - trust preferred debt repurchase options 19,034 — — 19,034 — Total assets $ 74,010 $ — $ 37,917 $ 22,230 $ 13,863 Liabilities: Subordinated debt $ 67,811 $ — $ 67,811 $ — $ — Contingent consideration 3,218 — — 3,218 — Total liabilities 71,029 — 67,811 3,218 —
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	(in thousands) Years ended December 31, 2023 2022 Assets: Limited liability investments, at fair value: Beginning balance $ 3,196 $ 4,022 Contributions 47 — Distributions received (876 ) (621 ) Realized gains included in net income 481 607 Change in fair value of limited liability investments, at fair value included in net income 648 (812 ) Ending balance $ 3,496 $ 3,196 Unrealized gains (losses) on limited liability investments, at fair value held at end of period: Included in net income $ 648 $ (812 ) Included in other comprehensive loss $ — $ — Derivative - trust preferred debt repurchase options: Beginning balance $ 19,034 $ — Purchase of options — 2,304 Initial valuation of options included in net income — 11,412 Exercise of options included in net (loss) income (17,668 ) — Change in fair value of derivative assets included in net income (1,366 ) 5,318 Ending balance $ — $ 19,034 Unrealized gains recognized on derivative assets held at end of period: Included in net income $ — $ 16,730 Included in other comprehensive loss — — Ending balance - assets $ 3,496 $ 22,230 Liabilities: Contingent consideration: Beginning balance $ 3,218 $ 2,458 Settlements of contingent consideration liabilities (375 ) (750 ) Change in fair value of contingent consideration included in net income 262 1,510 Ending balance $ 3,105 $ 3,218 Unrealized losses recognized on contingent consideration liabilities held at end of period: Included in net income $ 262 $ 1,510 Included in other comprehensive loss $ — $ — Ending balance - liabilities $ 3,105 $ 3,218
Fair Value Measurement Inputs and Valuation Techniques [Table Text Block]	Categories Fair Value Valuation Techniques Unobservable Inputs Input Value(s) Limited liability investments, at fair value $ 3,496 Market approach Valuation multiples 1.0x - 9.0x Contingent consideration $ 3,105 Option-based income approach Discount rate 8.25 % Risk-free rate 4.96 % Expected volatility 9.0 % Categories Fair Value Valuation Techniques Unobservable Inputs Input Value(s) Limited liability investments, at fair value $ 3,196 Market approach Valuation multiples 1.0x - 9.0x Derivative - trust preferred debt repurchase options $ 19,034 Binomial lattice option approach Credit spread 8.95 % Interest rate volatility 2.3 % Debt coupon interest rate 8.72% 8.87% Time to maturity (in years) 10.4 10.59 Contingent consideration $ 3,218 Option-based income approach Discount rate 8.25 % Risk-free rate 4.44 % Expected volatility 13.0 %
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Table Text Block]	Fair Value Redemption Category (in thousands) Unfunded Commitments Redemption Frequency Notice Period Limited liability investments, at fair value $ — n/a n/a n/a Fair Value Redemption Category (in thousands) Unfunded Commitments Redemption Frequency Notice Period Limited liability investments, at fair value $ 13,863 n/a n/a n/a
Fair Value, Nonrecurring [Member]
Notes Tables
Fair Value Measurement Inputs and Valuation Techniques [Table Text Block]	Categories Fair Value Valuation Techniques Unobservable Inputs Input Value(s) Customer relationships $ 2,500 Multi-period excess earnings Growth rate 3.0 % Attrition rate 25.0 % Discount rate 16.5 % Trade name $ 1,500 Relief from royalty Royalty rate 2.5 % Discount rate 15.5 % Categories Fair Value Valuation Techniques Unobservable Inputs Input Value(s) Customer relationships $ 3,600 Multi-period excess earnings Growth rate 3.0 % Attrition rate 10.0 % Discount rate 21.0 % Trade name $ 3,100 Relief from royalty Royalty rate 3.0 % Discount rate 21.0 % Categories Fair Value Valuation Techniques Unobservable Inputs Input Value(s) Customer relationships $ 1,000 Multi-period excess earnings Growth rate 3.0% Attrition rate 5.0% Discount rate 21.5% Developed technology $ 600 Relief from royalty Royalty rate 5.0% Discount rate 19.5% Trade name $ 120 Relief from royalty Royalty rate 0.8% Discount rate 19.5% Categories Fair Value Valuation Techniques Unobservable Inputs Input Value(s) Customer relationships $ 6,500 Multi-period excess earnings Growth rate 3.0 % Attrition rate 5.0 % Discount rate 27.0 % Trade name $ 260 Relief from royalty Royalty rate 1.0 % Discount rate 25.0 %

Schedule I - Condensed Financ_2

Schedule I - Condensed Financial Information of the Registrant (Parent Company) (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Condensed Balance Sheet [Table Text Block]	(in thousands) December 31, 2023 December 31, 2022 Assets Investments in subsidiaries $ 20,325 $ 23,545 Cash and cash equivalents 2,058 32 Other assets 5,339 1,313 Total Assets $ 27,722 $ 24,890 Liabilities and Shareholders' Equity Liabilities: Accrued expenses and other liabilities $ 13 $ 3,206 Total Liabilities 13 3,206 Redeemable Class A preferred stock — 6,013 Shareholders' Equity: Common stock — — Additional paid-in capital 379,813 359,985 Treasury stock, at cost (3,696 ) (492 ) Accumulated deficit (346,868 ) (370,427 ) Accumulated other comprehensive (loss) income (1,540 ) 26,605 Shareholders' equity attributable to common shareholders 27,709 15,671 Total Liabilities, Class A preferred stock and Shareholders' Equity $ 27,722 $ 24,890
Condensed Income Statement [Table Text Block]	(in thousands) Years ended December 31, 2023 2022 Other expenses, net: General and administrative expenses $ (1,990 ) $ (2,081 ) Non-operating other expense (3 ) (8 ) Total other expenses, net (1,993 ) (2,089 ) Loss from continuing operations before income tax benefit and equity in income of subsidiaries (1,993 ) (2,089 ) Income tax benefit (1,331 ) (314 ) Equity in income of subsidiaries 24,674 16,840 Net income $ 24,012 $ 15,065
Condensed Statement of Comprehensive Income [Table Text Block]	(in thousands) Years ended December 31, 2023 2022 Net income $ 24,012 $ 15,065 Other comprehensive loss, net of taxes(1): Unrealized losses on available-for-sale investments: Unrealized losses arising during the period — — Reclassification adjustment for amounts included in net income — — Other comprehensive loss - parent only — — Equity in other comprehensive loss of subsidiaries (28,115 ) (4,238 ) Other comprehensive loss (28,115 ) (4,238 ) Comprehensive (loss) income $ (4,103 ) $ 10,827
Condensed Cash Flow Statement [Table Text Block]	(in thousands) Years ended December 31, 2023 2022 Cash provided by (used in): Operating activities: Net income $ 24,012 $ 15,065 Adjustments to reconcile net income to net cash used in operating activities: Equity in net income of subsidiaries (24,674 ) (16,840 ) Stock-based compensation expense, net of forfeitures 509 589 Change in other assets (4,026 ) (866 ) Change in accrued expenses and other liabilities (3,193 ) 1,533 Net cash used in operating activities (7,372 ) (519 ) Investing activities: Net cash from investing activities — — Financing activities: Proceeds from exercise of warrants 16,658 545 Cash paid for repurchase of warrants (4,031 ) — Cash paid for repurchase of common stock (3,204 ) — Capital contribution to subsidiary (25 ) (50 ) Net cash provided by financing activities 9,398 495 Net increase (decrease) in cash and cash equivalents 2,026 (24 ) Cash and cash equivalents at beginning of period 32 56 Cash and cash equivalents at end of period $ 2,058 $ 32

Note 2 - Summary of Significa_2

Note 2 - Summary of Significant Accounting Policies (Details Textual)	Dec. 31, 2023
Leasehold Improvements [Member] \| Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)	3 years
Leasehold Improvements [Member] \| Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)	10 years
Furniture and Fixtures [Member] \| Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)	3 years
Furniture and Fixtures [Member] \| Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)	7 years
Computer Equipment [Member] \| Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)	3 years
Computer Equipment [Member] \| Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)	10 years
Medical Equipment [Member]
Property, Plant and Equipment, Useful Life (Year)	5 years

Note 4 - Acquisitions (Details

Note 4 - Acquisitions (Details Textual) - USD ($) $ in Thousands					2 Months Ended	3 Months Ended	4 Months Ended	12 Months Ended
	Oct. 26, 2023	Sep. 07, 2023	Nov. 18, 2022	Nov. 01, 2022	Dec. 31, 2023	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2023	Dec. 31, 2022	Nov. 01, 2021
Business Combination, Acquisition Related Costs								$ 700	$ 1,100
Goodwill					$ 50,358		$ 50,358	50,358	45,498
Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual								107,188	125,510
Revenues, Total								$ 103,244	93,280
Systems Products International, Inc.(SPI) [Member]
Business Acquisition, Percentage of Voting Interests Acquired		100%
Payments to Acquire Businesses, Gross		$ 2,800
Goodwill		$ 107
Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual							800
Business Combination, Pro Forma Information, Earnings or Loss of Acquiree since Acquisition Date, Actual							$ 400
Digital Diagnostics Imaging, Inc. ("DDI") [Member]
Business Acquisition, Percentage of Voting Interests Acquired	100%
Payments to Acquire Businesses, Gross	$ 11,000
Goodwill	$ 4,762
Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual					900
Business Combination, Pro Forma Information, Earnings or Loss of Acquiree since Acquisition Date, Actual					$ 1,500
Ravix Financial, Inc [Member]
Business Acquisition, Percentage of Voting Interests Acquired				100%
CSuite Acquisition, LLC [Member]
Payments to Acquire Businesses, Gross				$ 8,500
Goodwill									4,100	$ 4,100
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Consideration Transferred						$ 100
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High									3,600
Revenues, Total									1,300
Net Income (Loss) Attributable to Parent, Total									100
Secure Nursing Service Inc [Member]
Payments to Acquire Businesses, Gross			$ 11,500
Goodwill			$ 1,600						1,600
Revenues, Total									2,400
Net Income (Loss) Attributable to Parent, Total									$ 100

Note 4 - Acquisitions - Assets

Note 4 - Acquisitions - Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Oct. 26, 2023	Sep. 07, 2023	Dec. 31, 2022	Nov. 18, 2022	Nov. 01, 2022
Goodwill	$ 50,358			$ 45,498
Systems Products International, Inc.(SPI) [Member]
Cash and cash equivalents			$ 121
Restricted cash			6
Service fee receivable			381
Goodwill			107
Other assets			1,789
Total assets			4,124
Accrued expenses and other liabilities			125
Deferred service fees			423
Net deferred income tax liabilities			776
Total liabilities			1,324
Purchase price			2,800
Systems Products International, Inc.(SPI) [Member] \| Customer Relationships [Member]
Intangible asset subject to amortization			1,000
Systems Products International, Inc.(SPI) [Member] \| Developed Technology Rights [Member]
Intangible asset subject to amortization			600
Systems Products International, Inc.(SPI) [Member] \| Trade Names [Member]
Intangible asset not subject to amortization - trade name			$ 120
Digital Diagnostics Imaging, Inc. ("DDI") [Member]
Cash and cash equivalents		$ 124
Goodwill		4,762
Intangible asset not subject to amortization - trade name		260
Intangible asset subject to amortization		6,500
Other assets		7
Total assets		13,503
Accrued expenses and other liabilities		214
Net deferred income tax liabilities		2,013
Total liabilities		2,513
Purchase price		10,990
Service fee receivable		522
Property and equipment, net		1,183
Right-of-use asset		145
Income taxes payable		141
Lease liability		$ 145
PWI Holdings [Member]
Cash and cash equivalents						$ 569
Service fee receivable						311
Goodwill						4,109
Other assets						53
Total assets						9,063
Accrued expenses and other liabilities						539
Total liabilities						539
Purchase price						8,524
Other receivables						21
PWI Holdings [Member] \| Customer Relationships [Member]
Intangible asset subject to amortization						2,500
PWI Holdings [Member] \| Trade Names [Member]
Intangible asset not subject to amortization - trade name						$ 1,500
Secure Nursing Service Inc [Member]
Service fee receivable					$ 3,200
Goodwill				$ 1,600	1,600
Intangible asset not subject to amortization - trade name					3,100
Intangible asset subject to amortization					3,600
Other assets					6
Total assets					11,506
Accrued expenses and other liabilities					6
Total liabilities					6
Purchase price					$ 11,500

Note 4 - Acquisitions - Proform

Note 4 - Acquisitions - Proforma Information (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Revenues	$ 107,188	$ 125,510
Income from continuing operations attributable to common shareholders	$ 24,593	$ 33,614
Basic earnings per share - continuing operations (in dollars per share)	$ 0.96	$ 1.46
Diluted earnings per share - continuing operations (in dollars per share)	$ 0.93	$ 1.34

Note 5 - Disposal and Discont_3

Note 5 - Disposal and Discontinued Operations (Details Textual) $ in Thousands			3 Months Ended	12 Months Ended
	Dec. 29, 2022 USD ($)	Jul. 29, 2022 USD ($)	Dec. 31, 2023 USD ($) a	Dec. 31, 2023 USD ($) a	Dec. 31, 2022 USD ($)	Oct. 18, 2018 USD ($)
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal				$ 342	$ 37,917
Insurance Commissions and Fees				103,244	93,280
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest, Total				23,651	34,957
Intangible Assets, Net (Excluding Goodwill), Total			$ 35,670	35,670	33,099
Contract with Customer, Liability, Total			83,995	83,995	82,713
Stockholders' Equity Attributable to Noncontrolling Interest, Ending Balance			$ (3,098)	(3,098)	437
Discontinued Operation, Gain (Loss) on Disposal of Discontinued Operation, Net of Tax				$ (1,988)	(2,262)
TEXAS
Area of Real Estate Property (Acre) \| a			192	192
P W S C [Member]
Disposal Group, Including Discontinued Operation, Consideration		$ 51,200
Non-compensation Related Transaction Expense		$ 1,700			1,700
Earnout Payment Required, Minimum Percentage of Closing EBITDA		103%
Earnout Payment, Ratio of EBITDA in Excess of 103% of Closing EBITDA		5
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal					37,900
Insurance Commissions and Fees					4,900
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest, Total					(5,500)
Income (Loss) from Continuing Operations before Income Taxes, Attributable to Controlling Interest				$ 300	(4,400)
Receivables from Customers		$ 700
Intangible Assets, Net (Excluding Goodwill), Total		2,300
Contract with Customer, Liability, Total		7,600
Stockholders' Equity Attributable to Noncontrolling Interest, Ending Balance		2,200
P W S C [Member] \| Disposal of Subsidiary Transaction Expense [Member]
Share-Based Payment Arrangement, Expense		$ 5,400
CMC Real Property [Member]
Disposal Group, Including Discontinued Operation, Consideration, Cash	$ 44,500
Disposal Group, Including Discontinued Operation, Consideration, Assumption of Mortgages	170,700
Proceeds from Divestiture of Businesses	$ 21,400
Discontinued Operation, Gain (Loss) on Disposal of Discontinued Operation, Net of Tax					200
VA Lafayette [Member]
Discontinued Operation, Gain (Loss) on Disposal of Discontinued Operation, Net of Tax			$ 2,000
Discontinued Operation, Income (Loss) from Discontinued Operation, before Income Tax				$ 500	(10,700)
Mendota Insurance Company Mendakota Insurance Company and Mendakota Casualty Company [Member]
Guarantor Obligations, Maximum Exposure, Undiscounted						$ 2,500
Disposal Group, Including Discontinued Operation, Liabilities, Total					$ 2,500
P W S C [Member]
Noncontrolling Interest, Ownership Percentage by Parent		80%
P W S C [Member] \| President [Member]
Noncontrolling Interest, Ownership Percentage by Parent		20%

Note 5 - Disposal and Discont_4

Note 5 - Disposal and Discontinued Operations - Financial Information From Discontinued Operations (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Non-operating other revenue	$ (13,000)
Non-operating other expense		$ 154,000
Discontinued Operation, Gain (Loss) on Disposal of Discontinued Operation, Net of Tax	(1,988,000)	(2,262,000)
Discontinued Operations, Disposed of by Sale [Member] \| Leased Real Estate [Member]
Cash and cash equivalents	612,000	570,000
Property and equipment, net	16,171,000	16,160,000
Intangible assets, net	2,748,000	2,748,000
Loss on write-down of disposal group	(1,779,000)	0
Assets held for sale	17,752	19,478
Accrued expenses and other liabilities	885,000	473,000
Notes payable	15,229,000	16,112,000
Disposal Group, Including Discontinued Operation, Liabilities, Total	16,114,000	16,585,000
Discontinued Operations, Held-for-Sale or Disposed of by Sale [Member] \| Leased Real Estate [Member]
Rental revenue	1,251,000	14,567,000
Total revenues	1,251,000	14,567,000
Cost of services sold	199,000	204,000
General and administrative expenses	254,000	20,778,000
Leased real estate segment interest expense	361,000	6,387,000
Amortization of intangible assets	0	206,000
Total expenses	801,000	27,729,000
Discontinued Operation, Income (Loss) from Discontinued Operation, before Income Tax	450,000	(13,162,000)
Income tax benefit	0	(357,000)
Income (loss) from discontinued operations, net of taxes	450,000	(12,805,000)
Discontinued Operations, Held-for-Sale or Disposed of by Sale [Member] \| Leased Real Estate and Mendota [Member]
Loss on disposal of discontinued operations before income tax benefit	(1,988,000)	(26,751,000)
Income tax benefit	0	(24,489,000)
Discontinued Operation, Gain (Loss) on Disposal of Discontinued Operation, Net of Tax	$ (1,988,000)	$ (2,262,000)

Note 6 - Variable Interest En_3

Note 6 - Variable Interest Entities (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Equity Method Investment, Nonconsolidated Investee or Group of Investees [Member]
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share, Unfunded Commitments	$ 0	$ 0
Argo Holdings [Member]
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage	43.40%	43.40%
Net Lease [Member]
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage		71%
Variable Interest Entity, Primary Beneficiary [Member]
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share, Unfunded Commitments	$ 0	$ 0

Note 6 - Variable Interest En_4

Note 6 - Variable Interest Entities - Schedule of Variable Interest Entities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Assets
Cash and cash equivalents	$ 9,098	$ 64,168
Accrued investment income	914	1,195
Total Assets	197,717	285,650
Liabilities:
Accrued expenses and other liabilities	22,342	55,801
Total Liabilities	173,106	263,529
Total Assets	197,717	285,650
Equity	24,611	16,108	$ 8,257
Non-consolidated VIEs [Member]
Assets
Limited liability investments	854	940
Liabilities:
Limited liability investments	854	940
Investments in non-consolidated VIEs, Maximum Loss Exposure	$ 854	$ 940
Investments in non-consolidated VIEs, percent	100%	100%
Non-consolidated VIEs [Member] \| Non-real Estate Investment [Member]
Assets
Limited liability investments	$ 854	$ 940
Liabilities:
Limited liability investments	$ 854	$ 940
Investments in non-consolidated VIEs, percent	100%	100%
Equity Method Investment, Nonconsolidated Investee or Group of Investees [Member]
Assets
Total Assets	$ 222,249	$ 241,050
Liabilities:
Total Liabilities	313,573	330,470
Total Assets	222,249	241,050
Equity	(91,324)	(89,420)
Net income	8,306	16,330
Variable Interest Entity, Primary Beneficiary [Member]
Assets
Limited liability investments	3,496	17,059
Cash and cash equivalents	270	573
Accrued investment income	527	829
Total Assets	4,293	18,461
Liabilities:
Accrued expenses and other liabilities	289	333
Total Liabilities	289	333
Limited liability investments	3,496	17,059
Total Assets	$ 4,293	$ 18,461

Note 7 - Investments (Details T

Note 7 - Investments (Details Textual) $ in Thousands		3 Months Ended		12 Months Ended
Note 7 - Investments (Details Textual) $ in Thousands	Sep. 29, 2022 USD ($)	Mar. 31, 2023 USD ($) shares	Dec. 31, 2022 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Jun. 30, 2023 shares
Debt Securities, Available-for-Sale, Allowance for Credit Loss			$ 0	$ 0	$ 0
Debt Securities, Available-for-Sale, Unrealized Loss Position, Number of Positions			208	181	208
Equity Securities without Readily Determinable Fair Value, Impairment Loss, Annual Amount				$ 229	$ 0
Long-Term Debt, Gross			$ 125,308	46,296	125,308
Proceeds from Sale of Real Estate Held-for-investment, Total				0	12,150
Limbach Holdings, Inc. [Member]
Gain (Loss) on Investments				3,300
Flower [Member]
Proceeds from Sale of Real Estate Held-for-investment, Total	$ 12,200
Notes Payable, Total	$ 5,900
Gains (Losses) on Sales of Investment Real Estate					1,500
Private Company [Member]
Equity Method Investment, Other than Temporary Impairment				0	0
Limited Liability Investments [Member]
Equity Method Investments			1,000	800	1,000
Equity Method Investment, Other than Temporary Impairment				100	0
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share, Unfunded Commitments				0
Limited Liability Investments [Member] \| Net Lease [Member]
Investments in and Advance to Affiliates, Subsidiaries, Associates, and Joint Ventures				0
Net Lease and Argo Holding [Member]
Investments in and Advance to Affiliates, Subsidiaries, Associates, and Joint Ventures			17,100	3,500	17,100
Equity Securities without Readily Determinable Fair Value, Impairment Loss, Annual Amount				100
Net Lease and Argo Holding [Member] \| Maximum [Member]
Equity Securities without Readily Determinable Fair Value, Impairment Loss, Annual Amount					100
Net Lease [Member] \| Notes Payable [Member]
Proceeds from Issuance of Debt			5,200
Long-Term Debt, Gross		$ 15,800
Proceeds from Collection of Lease Receivables		$ 8,100
Private Company Investments [Member]
Investment Owned, Fair Value			$ 800	900	800
Increase (Decrease) in Debt Securities, Trading, and Equity Securities, FV-NI				$ 100	$ 100
Warrant [Member] \| Limbach Holdings, Inc. [Member]
Investment Owned, Balance, Shares (in shares) \| shares		400,000
Common Stock [Member] \| Limbach Holdings, Inc. [Member]
Investment Owned, Balance, Shares (in shares) \| shares						110,036

Note 7 - Investments - Amortize

Note 7 - Investments - Amortized Cost, Gross Unrealized Gains and Losses, and Estimated Fair Value (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Total	$ 38,107	$ 40,127
Gross Unrealized Gains	53	2
Gross Unrealized Losses	1,687	2,538
Fixed maturities, at fair value (amortized cost of $38,107 and $40,127, respectively)	36,473	37,591
Total, estimated fair value	36,473	37,591
US Government Agencies Debt Securities [Member]
Total	13,384	15,797
Gross Unrealized Gains	8	0
Gross Unrealized Losses	395	717
Fixed maturities, at fair value (amortized cost of $38,107 and $40,127, respectively)	12,997	15,080
Total, estimated fair value	12,997	15,080
US States and Political Subdivisions Debt Securities [Member]
Total	2,885	2,390
Gross Unrealized Gains	3	0
Gross Unrealized Losses	105	158
Fixed maturities, at fair value (amortized cost of $38,107 and $40,127, respectively)	2,783	2,232
Total, estimated fair value	2,783	2,232
Mortgage-Backed Securities, Issued by US Government Sponsored Enterprises [Member]
Total	9,724	9,058
Gross Unrealized Gains	23	1
Gross Unrealized Losses	494	647
Fixed maturities, at fair value (amortized cost of $38,107 and $40,127, respectively)	9,253	8,412
Total, estimated fair value	9,253	8,412
Asset-Backed Securities [Member]
Total	1,254	1,682
Gross Unrealized Gains	1	0
Gross Unrealized Losses	45	72
Fixed maturities, at fair value (amortized cost of $38,107 and $40,127, respectively)	1,210	1,610
Total, estimated fair value	1,210	1,610
Corporate Debt Securities [Member]
Total	10,860	11,200
Gross Unrealized Gains	18	1
Gross Unrealized Losses	648	944
Fixed maturities, at fair value (amortized cost of $38,107 and $40,127, respectively)	10,230	10,257
Total, estimated fair value	$ 10,230	$ 10,257

Note 7 - Investments - Fixed Ma

Note 7 - Investments - Fixed Maturities by Contractual Maturity Periods (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Due in one year or less	$ 6,021
Due in one year or less, estimated fair value	5,922
Due after one year through five years	26,223
Due after one year through five years, estimated fair value	25,155
Due after five years through ten years	1,144
Due after five years through ten years, estimated fair value	1,067
Due after ten years	4,719
Due after ten years, estimated fair value	4,329
Total	38,107	$ 40,127
Total, estimated fair value	$ 36,473	$ 37,591

Note 7 - Investments - Unrealiz

Note 7 - Investments - Unrealized Loss Position (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
US Government Agencies Debt Securities [Member]
Less than 12 months, estimated fair value	$ 3,237	$ 4,543
Less than 12 Months	46	126
Greater than 12 months, estimated fair value	7,940	10,537
Greater than 12 Months	349	591
Estimated fair value	11,177	15,080
Total, debt securities	395	717
US States and Political Subdivisions Debt Securities [Member]
Less than 12 months, estimated fair value	0	1,040
Less than 12 Months	0	73
Greater than 12 months, estimated fair value	1,705	937
Greater than 12 Months	105	85
Estimated fair value	1,705	1,977
Total, debt securities	105	158
Mortgage-Backed Securities, Issued by US Government Sponsored Enterprises [Member]
Less than 12 months, estimated fair value	737	2,248
Less than 12 Months	11	93
Greater than 12 months, estimated fair value	6,067	5,756
Greater than 12 Months	483	554
Estimated fair value	6,804	8,004
Total, debt securities	494	647
Asset-Backed Securities [Member]
Less than 12 months, estimated fair value	0	1,251
Less than 12 Months	0	39
Greater than 12 months, estimated fair value	1,050	299
Greater than 12 Months	45	33
Estimated fair value	1,050	1,550
Total, debt securities	45	72
Corporate Debt Securities [Member]
Less than 12 months, estimated fair value	937	3,244
Less than 12 Months	11	155
Greater than 12 months, estimated fair value	8,013	6,760
Greater than 12 Months	637	789
Estimated fair value	8,950	10,004
Total, debt securities	648	944
Fixed Maturities [Member]
Less than 12 months, estimated fair value	4,911	12,326
Less than 12 Months	68	486
Greater than 12 months, estimated fair value	24,775	24,289
Greater than 12 Months	1,619	2,052
Estimated fair value	29,686	36,615
Total, debt securities	$ 1,687	$ 2,538

Note 7 - Investments - Net Inve

Note 7 - Investments - Net Investment Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Interest from fixed maturities	$ 1,018	$ 556
Dividends	97	159
(Loss) income from limited liability investments	(44)	293
Income from limited liability investments, at fair value	0	4
Income from real estate investments	0	795
Other	839	612
Gross investment income	1,910	2,419
Investment expenses	(106)	(114)
Net investment income	$ 1,804	$ 2,305

Note 7 - Investments - Gross Re

Note 7 - Investments - Gross Realized Gains and Losses on Available-for-sale Investments, Limited Liability Investment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Net realized gains	$ 761	$ 1,209
Fixed Maturities [Member]
Gross realized gains	9	2
Gross realized losses	(6)	(25)
Realized gains (losses)	3	(23)
Limited Liability Investments [Member]
Realized gains (losses)	238	366
Limited Liability Investments, Fair Value [Member]
Realized gains (losses)	481	608
Private Company Investments [Member]
Realized gains (losses)	$ 39	$ 258

Note 7 - Investments - Loss on

Note 7 - Investments - Loss on Change in Fair Value of Equity Investments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Net gains recognized on equity investments sold during the period	$ 3,383	$ 0
Change in unrealized gains (losses) on equity investments held at end of the period	14	(26)
Net gain (loss) on equity investments	$ 3,397	$ (26)

Note 8 - Goodwill (Details Text

Note 8 - Goodwill (Details Textual) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022	Oct. 26, 2023	Sep. 07, 2023	Nov. 18, 2022	Nov. 01, 2021
Goodwill		$ 50,358	$ 45,498
Goodwill, Impairment Loss		$ 0	0
Systems Products International, Inc.(SPI) [Member]
Goodwill					$ 107
Digital Diagnostics Imaging, Inc. ("DDI") [Member]
Goodwill				$ 4,762
CSuite Acquisition, LLC [Member]
Goodwill			4,100				$ 4,100
Goodwill, Purchase Accounting Adjustments	$ 100
Secure Nursing Service Inc [Member]
Goodwill			$ 1,600			$ 1,600

Note 8 - Goodwill - Intangible

Note 8 - Goodwill - Intangible Assets, Goodwill and Other (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Balance	$ 45,498
Balance	50,358	$ 45,498
Operating Segments [Member] \| Extended Warranty Segment [Member]
Balance	31,153	40,627
Acquisitions	0	0
Goodwill disposed of related to PWSC		(9,474)
Measurement period adjustment	0
Balance	31,153	31,153
Operating Segments [Member] \| Leased Real Estate Segment [Member]
Balance	13,613	7,905
Acquisitions	4,870	5,708
Goodwill disposed of related to PWSC		0
Measurement period adjustment	(10)
Balance	18,473	13,613
Operating Segments [Member] \| Kingsway Search Xcelerator [Member]
Balance	732	732
Acquisitions	0	0
Goodwill disposed of related to PWSC		0
Measurement period adjustment	0
Balance	732	732
Corporate, Non-Segment [Member]
Balance	45,498	49,264
Acquisitions	4,870	5,708
Goodwill disposed of related to PWSC		(9,474)
Measurement period adjustment	(10)
Balance	$ 50,358	$ 45,498

Note 9 - Intangible Assets (Det

Note 9 - Intangible Assets (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Amortization of Intangible Assets	$ 5,909	$ 6,133
Finite-Lived Intangible Assets, Amortization Expense, Next Rolling 12 Months	5,700
Finite-Lived Intangible Assets, Amortization Expense, Rolling Year Two	4,500
Finite-Lived Intangible Assets, Amortization Expense, Rolling Year Three	3,400
Finite-Lived Intangible Assets, Amortization Expense, Rolling Year Four	2,500
Finite-Lived Intangible Assets, Amortization Expense, Rolling Year Five	1,800
Finite-Lived Intangible Assets, Amortization Expense, Rolling after Year Five	$ 3,100
Minimum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	7 years
Maximum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	15 years

Note 9 - Intangible Assets - In

Note 9 - Intangible Assets - Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Intangible assets accumulated amortization	$ 28,137	$ 22,228
Intangible assets, gross	63,807	55,327
Intangible Assets, Net (Excluding Goodwill), Total	35,670	33,099
Trade Names [Member]
Intangible assets not subject to amortization	14,667	14,287
Intangible assets not subject to amortization, net	14,667	14,287
Database Rights [Member]
Intangible assets subject to amortization	4,918	4,918
Intangible assets accumulated amortization	4,918	4,918
Intangible assets subject to amortization, net	0	0
Service Agreements [Member]
Intangible assets subject to amortization	3,680	3,680
Intangible assets accumulated amortization	3,680	3,680
Intangible assets subject to amortization, net	0	0
Customer Relationships [Member]
Intangible assets subject to amortization	39,942	32,442
Intangible assets accumulated amortization	19,521	13,630
Intangible assets subject to amortization, net	20,421	$ 18,812
Developed Technology Rights [Member]
Intangible assets subject to amortization	600
Intangible assets accumulated amortization	18
Intangible assets subject to amortization, net	$ 582

Note 9 - Intangible Assets - Sc

Note 9 - Intangible Assets - Schedule of Intangible Assets Acquired (Details) - USD ($) $ in Thousands	Oct. 26, 2023	Sep. 07, 2023	Nov. 18, 2022	Nov. 01, 2022
Systems Products International, Inc.(SPI) [Member]
Total Intangibles acquired		$ 1,720
Systems Products International, Inc.(SPI) [Member] \| Trade Names [Member]
indefinite lived intangible assets acquired		120
Digital Diagnostics Imaging, Inc. ("DDI") [Member]
Total Intangibles acquired	$ 6,760
Digital Diagnostics Imaging, Inc. ("DDI") [Member] \| Trade Names [Member]
indefinite lived intangible assets acquired	260
CSuite Acquisition, LLC [Member]
Total Intangibles acquired				$ 4,000
CSuite Acquisition, LLC [Member] \| Trade Names [Member]
indefinite lived intangible assets acquired				1,500
Secure Nursing Service Inc [Member]
Total Intangibles acquired			$ 6,700
Secure Nursing Service Inc [Member] \| Trade Names [Member]
indefinite lived intangible assets acquired			3,100
Customer Relationships [Member] \| Systems Products International, Inc.(SPI) [Member]
Finite lived intangible assets acquired		$ 1,000
Amortization Period (Year)		13 years
Customer Relationships [Member] \| Digital Diagnostics Imaging, Inc. ("DDI") [Member]
Finite lived intangible assets acquired	$ 6,500
Amortization Period (Year)	11 years
Customer Relationships [Member] \| CSuite Acquisition, LLC [Member]
Finite lived intangible assets acquired				$ 2,500
Amortization Period (Year)				7 years
Customer Relationships [Member] \| Secure Nursing Service Inc [Member]
Finite lived intangible assets acquired			$ 3,600
Amortization Period (Year)			9 years
Developed Technology Rights [Member] \| Systems Products International, Inc.(SPI) [Member]
Finite lived intangible assets acquired		$ 600
Amortization Period (Year)		10 years

Note 10 - Property and Equipm_3

Note 10 - Property and Equipment (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Depreciation	$ 0.3	$ 0.3

Note 10 - Property and Equipm_4

Note 10 - Property and Equipment - Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Cost	$ 3,008	$ 1,814
Property and equipment, accumulated depreciation	1,158	1,041
Carrying Value	1,850	773
Leasehold Improvements [Member]
Cost	585	485
Property and equipment, accumulated depreciation	225	206
Carrying Value	360	279
Furniture and Fixtures [Member]
Cost	287	375
Property and equipment, accumulated depreciation	250	319
Carrying Value	37	56
Computer Equipment [Member]
Cost	1,080	954
Property and equipment, accumulated depreciation	660	516
Carrying Value	420	$ 438
Medical Equipment [Member]
Cost	1,056
Property and equipment, accumulated depreciation	23
Carrying Value	$ 1,033

Note 11 - Derivatives (Details

Note 11 - Derivatives (Details Textual) - USD ($) $ in Thousands			12 Months Ended
	Sep. 26, 2022	Aug. 02, 2022	Dec. 31, 2023	Dec. 31, 2022	Mar. 02, 2023	Feb. 28, 2023	Sep. 20, 2022	Sep. 15, 2022	Apr. 01, 2021
Interest Rate Cap [Member] \| CIBC Bank USA [Member]
Derivative, Notional Amount			$ 6,800						$ 11,900
Interest Rate Cap [Member] \| CIBC Bank USA [Member] \| Interest Expense [Member]
Derivative, Gain (Loss) on Derivative, Net			(300)	$ 300
Payments for Derivative Instrument, Investing Activities			300	100
Interest Rate Cap [Member] \| CIBC Bank USA [Member] \| Other Receivables [Member]
Derivative Asset			100	300
Interest Rate Cap [Member] \| CIBC Bank USA [Member] \| Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member]
Derivative, Fixed Interest Rate								1.103%	1.18%
Trust Preferred Debt Repurchase August Options [Member]
Trust Preferred Debt Repurchase Options, Maximum Percent of Principal and Deferred Interest		100%
Purchase Price, Percentage of Outstanding Principal and Deferred Interset	63.75%	63%
Trust Preferred Debt Repurchase Options, Minimum Repurchase, Percentage		50%
Payments to Holders of Trust Preferred Debt Repurchase Option		$ 2,000
Trust Preferred Debt Repurchase Option, Threshold		30,000
Amount Forfeited if Repurchased Amount Less Than 30 Million or Failing to Purchase Principal or Deferred Interest Within One Year		$ 2,000
Trust Preferred Debt Repurchase September 20 Options [Member]
Trust Preferred Debt Repurchase Options, Maximum Percent of Principal and Deferred Interest							100%
Purchase Price, Percentage of Outstanding Principal and Deferred Interset							63.75%
Trust Preferred Debt Repurchase September 26 Options [Member]
Derivative Asset				19,000
Derivative, Gain (Loss) on Derivative, Net			1,400
Payments for Derivative Instrument, Investing Activities			$ 56,500
Trust Preferred Debt Repurchase Options, Maximum Percent of Principal and Deferred Interest	100%				100%	100%
Purchase Price, Percentage of Outstanding Principal and Deferred Interset	63%
Payments to Holders of Trust Preferred Debt Repurchase Option	$ 300
Amount Forfeited if Failing to Purchase Principal or Deferred Interest	$ 300
Trust Preferred Debt Repurchase Options Contracts [Member]
Payments for Derivative Instrument, Investing Activities				0
Trust Preferred Debt Repurchase Options Contracts [Member] \| Initial Valuation of Options [Member]
Derivative, Gain (Loss) on Derivative, Net				11,400
Trust Preferred Debt Repurchase Options Contracts [Member] \| Change in Fair Value of Derivative Assets [Member]
Derivative, Gain (Loss) on Derivative, Net				$ 5,300

Note 12 - Debt (Details Textual

Note 12 - Debt (Details Textual) - USD ($) $ in Thousands											2 Months Ended	3 Months Ended		12 Months Ended
Note 12 - Debt (Details Textual) - USD ($) $ in Thousands		Oct. 26, 2023	Mar. 13, 2023	Mar. 02, 2023	Feb. 28, 2023	Nov. 18, 2022	Nov. 16, 2022	Oct. 01, 2021	Dec. 01, 2020	Dec. 16, 2003	Feb. 28, 2023	Mar. 31, 2024	Jun. 30, 2022	Dec. 31, 2023	Dec. 31, 2022
Long-Term Debt, Gross														$ 46,296	$ 125,308
Interest Expense, Debt														6,250	8,092
Gain (Loss) on Extinguishment of Debt														31,616	0
Subordinated Liabilities, Period Increase (Decrease)														54,200	6,800
Subordinated Liabilities, Extinguished														56,100
Fair Value, Option, Changes in Fair Value, Loss														300
Fair Value, Option, Changes in Fair Value, Gain														2,200
Other Comprehensive Income (Loss), Financial Liability, Fair Value Option, Unrealized Gain (Loss) Arising During Period, before Tax	[1]													(1,836)	(1,930)
Fair Value, Option, Changes in Fair Value, Gain (Loss)														(68)	(4,908)
Reclassification out of Accumulated Other Comprehensive Income [Member]
Gain (Loss) on Extinguishment of Debt														27,177	0
Subordinated Debt [Member]
Debt Instrument, Face Amount										$ 90,500
Long-Term Debt, Gross														15,000	90,500
Debt Instrument, Term (Year)										30 years
Repayments of Subordinated Debt				$ 56,500
Credit for Previous Debt Repayment				2,300
Debt Instrument, Repaid, Principal				75,500
Interest Expense, Debt			$ 5,000	$ 23,000
Gain (Loss) on Extinguishment of Debt														31,600
Debt Instrument, Principal Value														15,000
Subordinated Liabilities, Period Increase (Decrease)														1,900
Fair Value, Option, Changes in Fair Value, Loss														100
Fair Value, Option, Changes in Fair Value, Gain														$ 1,800
Interest Payable															25,500
London Interbank Offered Rate [Member] \| Subordinated Debt [Member] \| Minimum [Member]
Debt Instrument, Basis Spread on Variable Rate										3.85%
London Interbank Offered Rate [Member] \| Subordinated Debt [Member] \| Maximum [Member]
Debt Instrument, Basis Spread on Variable Rate										4.20%
Ravix Bank Loan [Member]
Debt Instrument, Interest Rate During Period								3.75%						9%
Ravix Bank Loan [Member] \| Prime Rate [Member]
Debt Instrument, Basis Spread on Variable Rate								0.50%
Ravix Bank Loan [Member] \| Ravix Financial, Inc [Member]
Debt Instrument, Face Amount								$ 6,000
Debt Issuance Costs, Net, Total														$ 200
Ravix Bank Loan [Member] \| Ravix Financial, Inc [Member] \| Revolving Credit Facility [Member]
Long-Term Debt, Gross								$ 1,000
Amended Ravix Bank Loan [Member] \| Ravix Financial, Inc [Member]
Debt Instrument, Face Amount							$ 6,000
Debt Instrument, Interest Rate During Period														9.25%
Debt Issuance Costs, Net, Total															100
Amended Ravix Bank Loan [Member] \| Ravix Financial, Inc [Member] \| Prime Rate [Member]
Debt Instrument, Basis Spread on Variable Rate							0.75%
Amended Ravix Bank Loan [Member] \| Ravix Financial, Inc [Member] \| Revolving Credit Facility [Member]
Long-Term Debt, Gross							$ 1,000
Amended Ravix Bank Loan [Member] \| Ravix Financial, Inc [Member] \| Revolving Credit Facility [Member] \| Prime Rate [Member]
Debt Instrument, Basis Spread on Variable Rate							0.50%
The SNS Loan [Member] \| Nursing Service LLC [Member]
Debt Instrument, Face Amount						$ 6,500
Long-Term Debt, Gross														$ 5,100	6,400
Debt Instrument, Interest Rate During Period						5%								9%
Debt Issuance Costs, Net, Total														$ 100
The SNS Loan [Member] \| Nursing Service LLC [Member] \| Prime Rate [Member]
Debt Instrument, Basis Spread on Variable Rate						0.50%
The SNS Loan [Member] \| Nursing Service LLC [Member] \| Revolving Credit Facility [Member]
Long-Term Debt, Gross														0	400
Line of Credit Facility, Maximum Borrowing Capacity						$ 1,000
DDI Loan [Member] \| Digital Diagnostics Imaging, Inc. ("DDI") [Member]
Debt Instrument, Face Amount		$ 5,600
Long-Term Debt, Gross														$ 5,500
Debt Instrument, Interest Rate During Period		5%												9%
Debt Issuance Costs, Net, Total		$ 100
DDI Loan [Member] \| Digital Diagnostics Imaging, Inc. ("DDI") [Member] \| Prime Rate [Member]
Debt Instrument, Basis Spread on Variable Rate		0.50%
DDI Loan [Member] \| Digital Diagnostics Imaging, Inc. ("DDI") [Member] \| Revolving Credit Facility [Member]
Debt Instrument, Face Amount		$ 400
Long-Term Debt, Gross														$ 0
KWH Bank Loan [Member]
Debt Instrument, Interest Rate During Period														8.22%
Debt Instrument, LIBOR Floor									0.75%
Debt Instrument, SOFR Floor													0.75%
KWH Bank Loan [Member] \| Term Loan [Member]
Long-Term Debt, Gross														$ 10,300	16,000
KWH Bank Loan [Member] \| London Interbank Offered Rate [Member]
Debt Instrument, Basis Spread on Variable Rate									2.75%
KWH Bank Loan [Member] \| Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member] \| Minimum [Member]
Debt Instrument, Basis Spread on Variable Rate													2.62%
KWH Bank Loan [Member] \| Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member] \| Maximum [Member]
Debt Instrument, Basis Spread on Variable Rate													3.12%
KWH Bank Loan [Member] \| Revolving Credit Facility [Member]
Long-Term Debt, Gross														500	$ 500
Debt Issuance Costs, Net, Total														$ 400
KWH Bank Loan [Member] \| PWI Holdings [Member]
Long-Term Debt, Gross									$ 25,700
KWH Bank Loan [Member] \| PWI Holdings [Member] \| Term Loan [Member]
Long-Term Debt, Gross									24,700
KWH Bank Loan [Member] \| PWI Holdings [Member] \| Revolving Credit Facility [Member]
Long-Term Debt, Gross									$ 1,000
Second Amendment to KWH Loan [Member] \| Forecast [Member]
Proceeds from Lines of Credit												$ 3,500
Second Amendment to KWH Loan [Member] \| Revolving Credit Facility [Member]
Debt Instrument, Face Amount					$ 10,000						$ 10,000
Debt Instrument, Minimum Draw Amount					$ 2,000
Debt Instrument, Interest Rate, Stated Percentage					3.75%						3.75%
Proceeds from Lines of Credit											$ 0
Second Amendment to KWH Loan [Member] \| Revolving Credit Facility [Member] \| Forecast [Member]
Proceeds from Lines of Credit												$ 500

[1]Net of income tax (benefit) expense of $0 and $0 in 2023 and 2022, respectively

Note 12 - Debt - Component of D

Note 12 - Debt - Component of Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Long term debt, principal	$ 46,296	$ 125,308
Carrying value	44,416	102,092
Long term debt, fair value	45,756	103,256
Notes Payable to Banks [Member]
Long term debt, principal	31,296	34,808
Carrying value	30,822	34,281
Long term debt, fair value	32,162	35,445
Notes Payable to Banks [Member] \| Ravix Bank Loan [Member]
Long term debt, principal	4,650	5,300
Carrying value	4,650	5,300
Long term debt, fair value	4,811	5,460
Notes Payable to Banks [Member] \| The 2022 Ravix Loan [Member]
Long term debt, principal	4,925	5,950
Carrying value	4,769	5,754
Long term debt, fair value	5,027	6,245
Notes Payable to Banks [Member] \| SNS Loan [Member]
Long term debt, principal	5,142	6,850
Carrying value	5,063	6,755
Long term debt, fair value	5,243	6,921
Notes Payable to Banks [Member] \| DDI Loan [Member]
Long term debt, principal	5,600	0
Carrying value	5,534	0
Long term debt, fair value	5,841	0
Notes Payable to Banks [Member] \| The 2020 KWH Bank Loan [Member]
Long term debt, principal	10,979	16,708
Carrying value	10,806	16,472
Long term debt, fair value	11,240	16,819
Subordinated Debt [Member]
Long term debt, principal	15,000	90,500
Carrying value	13,594	67,811
Long term debt, fair value	$ 13,594	$ 67,811

Note 12 - Debt - Subordinated B

Note 12 - Debt - Subordinated Borrowings (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Delaware Statutory Trust III [Member]
Principal	$ 15	$ 15
Delaware Statutory Trust III [Member] \| Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	4.20%
Delaware Statutory Trust III [Member] \| London Interbank Offered Rate [Member]
Debt Instrument, Basis Spread on Variable Rate		4.20%
Connecticut Statutory Trust I [Member]
Principal		$ 15
Connecticut Statutory Trust I [Member] \| London Interbank Offered Rate [Member]
Debt Instrument, Basis Spread on Variable Rate		4%
Connecticut Statutory Trust II [Member]
Principal		$ 17.5
Connecticut Statutory Trust II [Member] \| London Interbank Offered Rate [Member]
Debt Instrument, Basis Spread on Variable Rate		4.10%
Connecticut Statutory Trust III [Member]
Principal		$ 20
Connecticut Statutory Trust III [Member] \| London Interbank Offered Rate [Member]
Debt Instrument, Basis Spread on Variable Rate		3.95%
Delaware Statutory Trust IV [Member]
Principal		$ 10
Delaware Statutory Trust IV [Member] \| London Interbank Offered Rate [Member]
Debt Instrument, Basis Spread on Variable Rate		3.85%
Delaware Statutory Trust VI [Member]
Principal		$ 13
Delaware Statutory Trust VI [Member] \| London Interbank Offered Rate [Member]
Debt Instrument, Basis Spread on Variable Rate		4%

Note 13 - Leases (Details Textu

Note 13 - Leases (Details Textual) - USD ($) $ in Millions	12 Months Ended
Note 13 - Leases (Details Textual) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Operating Lease, Weighted Average Remaining Lease Term (Year)	3 years 4 months 20 days
Operating Lease, Weighted Average Discount Rate, Percent	6.13%
Operating Lease, Payments	$ 0.5	$ 0.8
Right-of-Use Asset Obtained in Exchange for Operating Lease Liability	0.4
General and Administrative Expense [Member]
Operating Lease, Cost	0.5	0.8
Variable Lease, Cost	0.2	0.2
Short-Term Lease, Cost	$ 0.2	$ 0.1

Note 13 - Leases - Annual Matur

Note 13 - Leases - Annual Maturities of Lease Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
2024	$ 504
2025	347
2026	241
2027	162
2028	74
2029 and thereafter	5
Total undiscounted lease payments	1,333
Imputed interest	135
Total lease liabilities	$ 1,198	$ 1,217

Note 14 - Revenue From Contra_3

Note 14 - Revenue From Contracts With Customers (Details Textual) - USD ($) $ in Thousands		3 Months Ended	12 Months Ended
	Sep. 07, 2023	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Increase (Decrease) in Deferred Contract Costs			$ 477	$ 2,327
Contract with Customer, Asset, after Allowance for Credit Loss			1,700	0
Contract with Customer, Asset, Billings			$ 100
Percentage of Deferred Service Fees			51%
Capitalized Contract Cost, Impairment Loss			$ 0	0
Systems Products International, Inc.(SPI) [Member]
Contract with Customer, Asset, Increase (Decrease) for Contract Acquired in Business Combination	$ 1,800
Service Fees [Member]
Receivables from Customers			10,083	10,304	$ 6,700
Accounts Receivable, Allowance for Credit Loss, Period Increase (Decrease)			100
Accounts Receivable, Allowance for Credit Loss, Writeoff			0
Contract with Customer, Liability, Revenue Recognized			$ 44,600	$ 43,200
Deferred Revenues and Deferred Contract Costs Associated With Vehicle Service Agreement Fees [Member \| IWS [Member]
Deferred Revenue and Deferred Contract Costs, Net Charge		$ 900
Deferred Service Fees, Increase (Decrease) During Period		1,100
Increase (Decrease) in Deferred Contract Costs		$ 200

Note 14 - Revenue From Contra_4

Note 14 - Revenue From Contracts With Customers - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Service fee and commission revenue	$ 103,244	$ 93,280
IWS [Member] \| Extended Warranty Segment [Member] \| Vehicle Service Agreement Fees [Member]
Service fee and commission revenue	60,022	58,775
Maintenance Support Service Fees [Member] \| Trinity [Member]
Service fee and commission revenue	4,179	5,815
Warranty Product Commissions [Member] \| Trinity [Member] \| Extended Warranty Segment [Member]
Service fee and commission revenue	4,029	4,564
Home Builder Warranty Service Fees [Member] \| P W S C [Member] \| Extended Warranty Segment [Member]
Service fee and commission revenue	0	4,348
Homebuilder Warranty Commissions [Member] \| P W S C [Member] \| Extended Warranty Segment [Member]
Service fee and commission revenue	0	540
Business Services Consulting [Member] \| Ravix [Member] \| Consulting Fees [Member]
Service fee and commission revenue	19,403	16,836
Healthcare Segment [Member] \| SNS and DDI [Member] \| Health Care [Member]
Service fee and commission revenue	14,848	2,402
Software License and Support Fees [Member] \| Systems Products International, Inc.(SPI) [Member]
Service fee and commission revenue	$ 763	$ 0

Note 14 - Revenue From Contra_5

Note 14 - Revenue From Contracts With Customers - Changes in Deferred Service Fees (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Balance	$ 82,713
Balance	83,995	$ 82,713
Service Fees [Member]
Balance	82,713	89,217
Deferral of revenue	56,712	61,058
Recognition of deferred service fees	(55,853)	(59,966)
Deferred service fees disposed of related to PWSC		(7,596)
Deferred service fees acquired related to SPI	423
Balance	$ 83,995	$ 82,713

Note 14 - Revenue From Contra_6

Note 14 - Revenue From Contracts With Customers - Deferred Contract Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Balance, net	$ 13,257	$ 10,930
Additions	9,405	9,294
Amortization	(8,928)	(6,967)
Balance, net	13,734	13,257
Cost to Obtain Contract [Member]
Balance, net	13,174	10,850
Additions	9,381	9,273
Amortization	(8,902)	(6,949)
Balance, net	13,653	13,174
Cost to Fulfill Contract [Member]
Balance, net	83	80
Additions	24	21
Amortization	(26)	(18)
Balance, net	$ 81	$ 83

Note 15 - Income Taxes (Details

Note 15 - Income Taxes (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2020
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21%
Deferred Tax Assets, Valuation Allowance	$ 129,375	$ 130,596
Deferred Income Tax Liabilities, Net	5,041	4,176
Deferred Tax Liabilities, Land and Indefinite Lived Intangible Assets	4,100	3,800
Deferred Tax Liabilities, State Taxes	900	400
Deferred Tax Assets, Tax Credit Carryforwards, Alternative Minimum Tax			$ 0
Operating Loss Carryforwards	623,100
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	0	100
Effective Income Tax Rate Reconciliation, Tax Contingency, Amount	0	(200)
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense	0	100
Corporate Acquisitions [Member]
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	2,100
Deferred Income Tax Liabilities [Member]
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	300	100
Interest Expense Carryforwards [Member]
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount		2,100
Domestic Tax Authority [Member]
Deferred Tax Assets, Valuation Allowance	129,400	130,600
Operating Loss Carryforwards, Subject to Expiration	6,900
Foreign Tax Authority [Member]
Deferred Tax Assets, Valuation Allowance	100	$ 100
Operating Loss Carryforwards, Subject to Expiration	$ 100

Note 15 - Income Taxes - Schedu

Note 15 - Income Taxes - Schedule of Components of Income Tax Expense (Benefits) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Current income tax expense	$ 25	$ 3,419
Deferred income tax (benefit) expense	(1,924)	1,406
Income tax (benefit) expense	$ (1,899)	$ 4,825

Note 15 - Income Taxes - Sche_2

Note 15 - Income Taxes - Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income tax expense at U.S. statutory income tax rate	$ 4,967	$ 7,341
Valuation allowance	(7,678)	(10,100)
Indefinite life intangibles	258	106
Non-deductible compensation	435	867
Investment income	(18)	(62)
State income tax, net of Federal benefit	(2)	3,052
Disposition of subsidiary	(18)	3,268
Other	157	353
Income tax (benefit) expense for continuing operations	$ (1,899)	$ 4,825

Note 15 - Income Taxes - Sche_3

Note 15 - Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Losses carried forward	$ 132,302	$ 137,155
Unpaid loss and loss adjustment expenses and unearned premiums	3,795	3,902
Intangible assets	1,109	1,380
Debt issuance costs	85	474
Investments	0	2,065
Deferred rent	65	64
Deferred revenue	253	147
Compensation	173	306
Other	608	155
Valuation allowance	(129,375)	(130,596)
Deferred income tax assets	9,015	15,052
Indefinite life intangibles	(4,152)	(3,815)
Depreciation and amortization	(1,180)	(756)
Intangible assets	(3,175)	(2,606)
Deferred revenue	(1,499)	(1,188)
Investments	(168)	0
Deferred acquisition costs	(2,884)	(2,784)
Other	(951)	(434)
Deferred income tax liabilities	(14,056)	(19,228)
Net deferred income tax liabilities	(5,041)	(4,176)
Land [Member]
Depreciation and amortization	(47)	(47)
Subordinated Debt [Member]
Fair value of debt	$ 0	$ (7,598)

Note 15 - Income Taxes - Summar

Note 15 - Income Taxes - Summary of Operating Loss Carryforwards (Details) $ in Thousands	Dec. 31, 2023 USD ($)
Net operating loss	$ 623,100
Tax Year 2009 [Member]
Net operating loss	385,406
Tax Year 2010 [Member]
Net operating loss	92,058
Tax Year 2011 [Member]
Net operating loss	39,866
Tax Year 2012 [Member]
Net operating loss	30,884
Tax Year 2013 [Member]
Net operating loss	30,779
Tax Year 2014 [Member]
Net operating loss	7,245
Tax Year 2016 [Member]
Net operating loss	16,006
Tax Year 2017 [Member]
Net operating loss	$ 20,848

Note 15 - Income Taxes - Sche_4

Note 15 - Income Taxes - Schedule of Unrecognized Tax Benefits Roll Forward (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Unrecognized tax benefits - beginning of year	$ 0	$ 65
Gross additions	0	0
Gross reductions	0	(65)
Impact due to expiration of statute of limitations	0	0
Unrecognized tax benefits - end of year	$ 0	$ 0

Note 16 - Earnings (Loss) Per_3

Note 16 - Earnings (Loss) Per Share - Schedule of Earnings per Share, Basic and Diluted (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022
Income from continuing operations		$ 25,550	$ 30,132
(Less) plus: net (income) loss from continuing operations attributable to noncontrolling interests		(453)	1,471
Less: dividends on preferred stock, net of tax		(74)	(306)
Numerator used in calculating basic earnings per share from continuing operations attributable to common shareholders		25,023	31,297
Adjustment to add-back dividends on preferred stock		74	306
Adjustment for proportionate interest in subsidiaries' (loss) earnings attributable to common stock		(6)	76
Numerator used in calculating diluted earnings per share from continuing operations attributable to common shareholders		25,091	31,679
Loss from discontinued operations		(1,538)	(15,067)
Plus: net loss from discontinued operations attributable to noncontrolling interests		0	8,186
Numerator used in calculating diluted earnings per share - net income attributable to common shareholders		$ 23,553	$ 24,798
Weighted average common shares outstanding (in shares)		25,713	22,961
Effect of potentially dilutive securities (a)
Unvested restricted stock awards (in shares)	[1]	735	596
Warrants (in shares)	[1]	0	811
Convertible preferred stock (in shares)	[1]	0	936
Total weighted average diluted shares (in shares)		26,448	25,304
Continuing operations (in dollars per share)		$ 0.97	$ 1.36
Discontinued operations (in dollars per share)		(0.06)	(0.3)
Basic earnings per share - net income attributable to common shareholders (in dollars per share)		0.91	1.06
Continuing operations (in dollars per share)		0.95	1.25
Discontinued operations (in dollars per share)		(0.06)	(0.27)
Diluted earnings per share - net income attributable to common shareholders (in dollars per share)		$ 0.89	$ 0.98

[1]Potentially dilutive securities consist of unvested restricted stock awards, warrants and convertible preferred stock. Because the Company is reporting a loss from continuing operations attributable to common shareholders for the year ended December 31, 2021, all potentially dilutive securities outstanding were excluded from the calculation of diluted loss from continuing operations per share since their inclusion would have been anti-dilutive.

Note 16 - Earnings (Loss) Per_4

Note 16 - Earnings (Loss) Per Share - Schedule of Antidilutive Securities Excluded from Computation of Earnings per Share (Details) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Antidilutive securities (in shares)	0	25,111
Restricted Stock Units (RSUs) [Member]
Antidilutive securities (in shares)	0	25,111
Warrant [Member]
Antidilutive securities (in shares)	0	0
Convertible Debt Securities [Member]
Antidilutive securities (in shares)	0	0

Note 17 - Stock-based Compens_3

Note 17 - Stock-based Compensation (Details Textual) - USD ($) $ / shares in Units, $ in Thousands										12 Months Ended
	Oct. 26, 2023	Sep. 07, 2023	Nov. 18, 2022	Nov. 01, 2022	Oct. 31, 2022	Oct. 01, 2021	Dec. 18, 2020	Sep. 07, 2018	Sep. 05, 2018	Dec. 31, 2023	Dec. 31, 2022	Sep. 21, 2022
Share-Based Payment Arrangement, Noncash Expense, Total										$ 1,639	$ 4,052
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)										0
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number (in shares)										1,027,658	1,146,947
Share-Based Payment Arrangement, Expense										$ 1,000	$ 1,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)										66,768
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value, Ending Balance (in dollars per share)										$ 5.22	$ 5.19
The 2020 Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized (in shares)												1,600,000
A2018 Restricted Stock Awards [Member] \| Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)									500,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount										$ 100
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number (in shares)										500,000
Restricted Stock Awards 2021 [Member] \| Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)										119,289
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount										$ 2,300
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number (in shares)										527,658
A2018 PWSC Restricted Stock Awards [Member] \| Restricted Stock [Member] \| Officer of PWSC [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)								1,000
PWSC Restricted Stock Award 2020 [Member]
Share-Based Payment Arrangement, Expense											$ 2,800
PWSC Restricted Stock Award 2020 [Member] \| Restricted Stock [Member] \| Officer of PWSC [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)							250
A2020 Modified PWSC Restricted Stock Awards [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Outstanding, Number, Ending Balance (in shares)										0
PWSC Restricted Stock Award [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number (in shares)										0
Ravix RUA 2021 [Member] \| Restricted Common Unit Awards [Member] \| Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)						199,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount										$ 200
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number (in shares)										70,528	91,361
Share-Based Payment Arrangement, Expense										$ 100	$ 100
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term (Year)				2 years 11 months 1 day	2 years 11 months 1 day	4 years
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate				72%	58%	75%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate				4.44%	4.44%	0.93%
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)						83,333				20,833
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value, Ending Balance (in dollars per share)										$ 3.08
Ravix RUA 2021 [Member] \| Restricted Common Unit Awards [Member] \| Officer [Member] \| Maximum [Member]
Share-Based Payment Arrangement, Expense				$ 100
SNS RUA [Member] \| Restricted Common Unit Awards [Member] \| Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)			75,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount										$ 200
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number (in shares)										43,229	50,000
Share-Based Payment Arrangement, Expense										$ 100	$ 200
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term (Year)			4 years
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate			85%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate			4.09%
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)			25,000							6,771
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value, Ending Balance (in dollars per share)										$ 5.84	$ 5.95
SPI RUA [Member] \| Restricted Common Unit Awards [Member] \| Officer [Member]
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount										$ 100
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number (in shares)										115,667
Share-Based Payment Arrangement, Expense										$ 100
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term (Year)		5 years
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate		59%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate		4.29%
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)		83,333
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value, Ending Balance (in dollars per share)										$ 1.11
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Granted (in shares)		199,000
DDI RUA [Member] \| Restricted Common Unit Awards [Member] \| Officer [Member]
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount										$ 500
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number (in shares)										115,667
Share-Based Payment Arrangement, Expense										$ 400
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term (Year)	5 years
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate	57%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate	4.68%
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)	83,333
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value, Ending Balance (in dollars per share)										$ 4.16
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Granted (in shares)	199,000
ESPP Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Maximum Employee Subscription Rate										5%
Employee Stock Purchase Plan, Employer Matching Contribution, Percent Of Employees Contribution										100%
Share-Based Payment Arrangement, Noncash Expense, Total										$ 200	$ 200

Note 17 - Stock-based Compens_4

Note 17 - Stock-based Compensation - Restricted Stock Awards (Details) - Restricted Stock [Member]	12 Months Ended
	Dec. 31, 2023 $ / shares shares
Unvested, shares (in shares) \| shares	1,146,947
Unvested, Grant Date Fair Value (in dollars per share) \| $ / shares	$ 5.19
Granted, shares (in shares) \| shares	0
Granted, Grant Date Fair Value (in dollars per share) \| $ / shares	$ 0
Vested, shares (in shares) \| shares	(66,768)
Vested, Grant Date Fair Value (in dollars per share) \| $ / shares	$ 4.87
Cancelled for Tax Withholding (in shares) \| shares	(52,521)
Cancelled for Tax Withholding (in dollars per share) \| $ / shares	$ 4.87
Unvested, shares (in shares) \| shares	1,027,658
Unvested, Grant Date Fair Value (in dollars per share) \| $ / shares	$ 5.22

Note 18 - Employee Benefit Pl_2

Note 18 - Employee Benefit Plan (Details Textual) - USD ($)	12 Months Ended
Note 18 - Employee Benefit Plan (Details Textual) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Percent	60%
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Amount	$ 22,500	$ 20,500
Defined Contribution Plan, Employer Matching Contribution, Percent of Match	50%
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay	5%
Defined Contribution Plan, Maximum Employer Matching Contribution	$ 7,250
Defined Contribution Plan, Employers Matching Contribution, Annual Vesting Percentage	100%
Defined Contribution Plan, Cost	$ 500,000	$ 500,000

Note 19 - Redeemable Class A _2

Note 19 - Redeemable Class A Preferred Stock (Details Textual) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($) $ / shares shares	Dec. 31, 2022 USD ($) $ / shares shares
Preferred Stock, Shares Outstanding (in shares) \| shares	0	149,733
Preferred Stock, Convertible, Conversion Ratio		6.25
Preferred Stock, Convertible, Conversion Price (in dollars per share) \| $ / shares	$ 4	$ 4
Conversion of Stock, Amount Issued	$ 6,086	$ 788
Mandatorily Redeemable Preferred Stock, Fair Value Disclosure	0	2,300
Preferred Stock, Redemption Amount	$ 0	$ 6,000
Preferred Stock Converted into Common Stock [Member]
Conversion of Stock, Shares Converted (in shares) \| shares	149,733	20,000
Conversion of Stock, Shares Issued (in shares) \| shares	935,831	125,000
Conversion of Stock, Amount Issued	$ 3,700	$ 500

Note 20 - Shareholders' Equity

Note 20 - Shareholders' Equity (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Sep. 15, 2023	Mar. 21, 2023
Common Stock, Shares Authorized (in shares)	50,000,000	50,000,000
Common Stock, No Par Value (in dollars per share)	$ 0	$ 0
Common Stock, Shares, Outstanding (in shares)	27,101,613	23,190,080
Dividends, Total	$ 0	$ 0
APIC, Share-Based Payment Arrangement, Other, Increase for Cost Recognition	6,100	$ 800
Treasury Stock, Value, Acquired, Cost Method	$ 3,204
Treasury Stock, Common, Shares (in shares)	670,177	247,450
Proceeds from Warrant Exercises	$ 16,658	$ 545
Warrants to Purchase Common Stock [Member]
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right (in shares)			1
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)			$ 5
Stock Issued During Period, Shares, Exercise of Warrants (in shares)	3,331,661	109,029
Proceeds from Warrant Exercises	$ 16,700	$ 500
Share Repurchase Program [Member]
Stock Repurchase Program, Authorized Amount				$ 10,000
Treasury Stock, Shares, Acquired (in shares)	1,516,588
Treasury Stock, Value, Acquired, Cost Method	$ 7,200
Preferred Stock Converted into Common Stock [Member]
Conversion of Stock, Shares Converted (in shares)	149,733	20,000
Conversion of Stock, Shares Issued (in shares)	935,831	125,000

Note 21 - Accumulated Other C_3

Note 21 - Accumulated Other Comprehensive (Loss) Income - Schedule of Accumulated Other Comprehensive (Loss) Income (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022
Balance		$ 16,108	$ 8,257
Other comprehensive loss, net of taxes(1)	[1]	(28,115)	(4,238)
Balance		24,611	16,108
AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Parent [Member]
Balance		(2,464)	(220)
Other comprehensive income (loss) arising during the period		1,065	(2,266)
Amounts reclassified from accumulated other comprehensive income		(197)	22
Other comprehensive loss, net of taxes(1)		868	(2,244)
Balance		(1,596)	(2,464)
Accumulated Foreign Currency Adjustment Attributable to Parent [Member]
Balance		(3,286)	(3,286)
Other comprehensive income (loss) arising during the period		0	0
Amounts reclassified from accumulated other comprehensive income		0	0
Other comprehensive loss, net of taxes(1)		0	0
Balance		(3,286)	(3,286)
Accumulated Gain (Loss), Financial Liability, Fair Value Option, Attributable to Parent [Member]
Balance		32,355	34,285
Other comprehensive income (loss) arising during the period		(1,836)	(1,930)
Amounts reclassified from accumulated other comprehensive income		(27,177)	0
Other comprehensive loss, net of taxes(1)		(29,013)	(1,930)
Balance		3,342	32,355
AOCI Attributable to Parent [Member]
Balance		26,605	30,779
Other comprehensive income (loss) arising during the period		(771)	(4,196)
Amounts reclassified from accumulated other comprehensive income		(27,374)	22
Other comprehensive loss, net of taxes(1)		(28,145)	(4,174)
Balance		$ (1,540)	$ 26,605

[1]Net of income tax (benefit) expense of $0 and $0 in 2023 and 2022, respectively

Note 21 - Accumulated Other C_4

Note 21 - Accumulated Other Comprehensive (Loss) Income - Components of Accumulated Other Comprehensive (Loss) Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Net realized gains	$ 761	$ 1,209
Gain on extinguishment of debt	31,616	0
Income from continuing operations before income tax (benefit) expense	23,651	34,957
Income tax (benefit) expense	(1,899)	4,825
Income from continuing operations	25,550	30,132
Net income	24,012	15,065
Reclassification out of Accumulated Other Comprehensive Income [Member]
Gain on extinguishment of debt	27,177	0
Income from continuing operations before income tax (benefit) expense	27,374	(22)
Income tax (benefit) expense	0	0
Income from continuing operations	27,374	(22)
Income (loss) from discontinued operations, net of taxes	0	0
Net income	27,374	(22)
AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Parent [Member] \| Reclassification out of Accumulated Other Comprehensive Income [Member]
Net realized gains	$ 197	$ (22)

Note 22 - Segmented Informati_3

Note 22 - Segmented Information (Details Textual)	3 Months Ended	12 Months Ended
Note 22 - Segmented Information (Details Textual)	Dec. 31, 2022	Dec. 31, 2023
Number of Reportable Segments	3	2
Number of States in which Entity Operates		24
Penn Member [Member]
Number of States in which Entity Operates		47
Prime [Member]
Number of States in which Entity Operates		40
Digital Diagnostics Imaging, Inc. ("DDI") [Member]
Number of States in which Entity Operates		42

Note 22 - Segmented Informati_4

Note 22 - Segmented Information - Reconciliation of Revenue (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Insurance Commissions and Fees	$ 103,244	$ 93,280
Total revenues	103,244	93,280
Operating Segments [Member]
Total revenues	103,244	93,280
Operating Segments [Member] \| Extended Warranty Segment [Member]
Insurance Commissions and Fees	68,231	74,042
Operating Segments [Member] \| Kingsway Search Xcelerator [Member]
Insurance Commissions and Fees	$ 35,013	$ 19,238

Note 22 - Segmented Informati_5

Note 22 - Segmented Information - Reconciliation of Operating Profit (Loss) (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022
Total segment operating income		$ 954	$ (3,573)
Net investment income		1,804	2,305
Net realized gains		761	1,209
Net gain (loss) on equity investments		3,397	(26)
Gain (loss) on change in fair value of limited liability investments, at fair value		78	(1,754)
Net change in unrealized gain on private company investments		63	0
Gain on change in fair value of real estate investments		0	1,488
Impairment losses		(229)	0
(Loss) gain on change in fair value of derivative asset option contracts		(1,366)	16,730
Interest expense		(6,250)	(8,092)
Non-operating other expense		(1,542)	(206)
Amortization of intangible assets		(5,909)	(6,133)
Loss on change in fair value of debt		(68)	(4,908)
Gain on disposal of subsidiary		342	37,917
Gain on extinguishment of debt		31,616	0
Income from continuing operations before income tax (benefit) expense		23,651	34,957
Income tax (benefit) expense		(1,899)	4,825
Income from continuing operations		25,550	30,132
Operating Segments [Member]
Total segment operating income		12,235	13,427
Operating Segments [Member] \| Extended Warranty Segment [Member]
Total segment operating income	[1]	6,983	9,879
Operating Segments [Member] \| Kingsway Search Xcelerator [Member]
Total segment operating income		5,252	3,548
Corporate, Non-Segment [Member]
Non-operating other expense		$ (12,823)	$ (17,206)

[1]For the nine months ended September 30, 2021, Extended Warranty segment operating income includes gain on extinguishment of debt of $2.2 million, related to PPP loan forgiveness directly associated with the respective warranty businesses. Extended Warranty segment operating income before the gain on extinguishment of debt totaled $7.1 million for the nine months ended September 30, 2021. See Note 11, "Debt," for further discussion.

Note 23 - Fair Value of Finan_3

Note 23 - Fair Value of Financial Instruments (Details Textual) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Sep. 30, 2022
Private Company Investments [Member]
Equity Method Investment, Other than Temporary Impairment	$ 100	$ 0
Ravix [Member]
Business Combination, Contingent Consideration Arrangements, Change in Range of Outcomes, Contingent Consideration, Liability, Value, High	4,500
Contingent Consideration Liability, Fair Value Disclosure	3,100	$ 3,200
CSuite Acquisition, LLC [Member]
Business Combination, Contingent Consideration Arrangements, Change in Range of Outcomes, Contingent Consideration, Liability, Value, High	$ 3,600
Trust Preferred Debt Repurchase Options Contracts [Member]
Derivative, Number of Instruments Held, Total			3

Note 23 - Fair Value of Finan_4

Note 23 - Fair Value of Financial Instruments - Assets and Liabilities Measured at Fair Value (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Total, estimated fair value	$ 36,473	$ 37,591
Limited liability investments, at fair value	0	13,863
Subordinated debt, at fair value	13,594	67,811
Equity investments, at fair value (cost of $73 and $187, respectively)	79	153
Fair Value, Recurring [Member]
Total, estimated fair value	36,473	37,591
Limited liability investments, at fair value	3,496	17,059
Total assets	40,018	74,010
Subordinated debt, at fair value	13,594	67,811
Contingent consideration, at fair value	3,105	3,218
Total liabilities	16,699	71,029
Fair Value, Recurring [Member] \| Interest Rate Swap [Member]
Derivative - trust preferred debt repurchase options	49
Derivative contract - interest rate swap		326
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 1 [Member]
Total, estimated fair value	0	0
Limited liability investments, at fair value	0	0
Total assets	0	0
Subordinated debt, at fair value	0	0
Contingent consideration, at fair value	0	0
Total liabilities	0	0
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 1 [Member] \| Interest Rate Swap [Member]
Derivative - trust preferred debt repurchase options	0
Derivative contract - interest rate swap		0
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 2 [Member]
Total, estimated fair value	36,473	37,591
Limited liability investments, at fair value	0	0
Total assets	36,522	37,917
Subordinated debt, at fair value	13,594	67,811
Contingent consideration, at fair value	0	0
Total liabilities	13,594	67,811
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 2 [Member] \| Interest Rate Swap [Member]
Derivative - trust preferred debt repurchase options	49
Derivative contract - interest rate swap		326
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 3 [Member]
Total, estimated fair value	0	0
Limited liability investments, at fair value	3,496	3,196
Total assets	3,496	22,230
Subordinated debt, at fair value	0	0
Contingent consideration, at fair value	3,105	3,218
Total liabilities	3,105	3,218
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 3 [Member] \| Interest Rate Swap [Member]
Derivative - trust preferred debt repurchase options	0
Derivative contract - interest rate swap		0
Fair Value, Recurring [Member] \| Fair Value Measured at Net Asset Value Per Share [Member]
Total, estimated fair value	0	0
Limited liability investments, at fair value	0	13,863
Total assets	0	13,863
Subordinated debt, at fair value	0	0
Contingent consideration, at fair value	0	0
Total liabilities	0	0
Fair Value, Recurring [Member] \| Fair Value Measured at Net Asset Value Per Share [Member] \| Interest Rate Swap [Member]
Derivative - trust preferred debt repurchase options	0
Derivative contract - interest rate swap		0
US Government Agencies Debt Securities [Member]
Total, estimated fair value	12,997	15,080
US Government Agencies Debt Securities [Member] \| Fair Value, Recurring [Member]
Total, estimated fair value	12,997	15,080
US Government Agencies Debt Securities [Member] \| Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 1 [Member]
Total, estimated fair value	0	0
US Government Agencies Debt Securities [Member] \| Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 2 [Member]
Total, estimated fair value	12,997	15,080
US Government Agencies Debt Securities [Member] \| Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 3 [Member]
Total, estimated fair value	0	0
US Government Agencies Debt Securities [Member] \| Fair Value, Recurring [Member] \| Fair Value Measured at Net Asset Value Per Share [Member]
Total, estimated fair value	0	0
US States and Political Subdivisions Debt Securities [Member]
Total, estimated fair value	2,783	2,232
US States and Political Subdivisions Debt Securities [Member] \| Fair Value, Recurring [Member]
Total, estimated fair value	2,783	2,232
US States and Political Subdivisions Debt Securities [Member] \| Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 1 [Member]
Total, estimated fair value	0	0
US States and Political Subdivisions Debt Securities [Member] \| Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 2 [Member]
Total, estimated fair value	2,783	2,232
US States and Political Subdivisions Debt Securities [Member] \| Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 3 [Member]
Total, estimated fair value	0	0
US States and Political Subdivisions Debt Securities [Member] \| Fair Value, Recurring [Member] \| Fair Value Measured at Net Asset Value Per Share [Member]
Total, estimated fair value	0	0
Mortgage-Backed Securities, Issued by US Government Sponsored Enterprises [Member]
Total, estimated fair value	9,253	8,412
Mortgage-Backed Securities, Issued by US Government Sponsored Enterprises [Member] \| Fair Value, Recurring [Member]
Total, estimated fair value	9,253	8,412
Mortgage-Backed Securities, Issued by US Government Sponsored Enterprises [Member] \| Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 1 [Member]
Total, estimated fair value	0	0
Mortgage-Backed Securities, Issued by US Government Sponsored Enterprises [Member] \| Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 2 [Member]
Total, estimated fair value	9,253	8,412
Mortgage-Backed Securities, Issued by US Government Sponsored Enterprises [Member] \| Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 3 [Member]
Total, estimated fair value	0	0
Mortgage-Backed Securities, Issued by US Government Sponsored Enterprises [Member] \| Fair Value, Recurring [Member] \| Fair Value Measured at Net Asset Value Per Share [Member]
Total, estimated fair value	0	0
Asset-Backed Securities [Member]
Total, estimated fair value	1,210	1,610
Asset-Backed Securities [Member] \| Fair Value, Recurring [Member]
Total, estimated fair value	1,210	1,610
Asset-Backed Securities [Member] \| Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 1 [Member]
Total, estimated fair value	0	0
Asset-Backed Securities [Member] \| Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 2 [Member]
Total, estimated fair value	1,210	1,610
Asset-Backed Securities [Member] \| Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 3 [Member]
Total, estimated fair value	0	0
Asset-Backed Securities [Member] \| Fair Value, Recurring [Member] \| Fair Value Measured at Net Asset Value Per Share [Member]
Total, estimated fair value	0	0
Corporate Debt Securities [Member]
Total, estimated fair value	10,230	10,257
Corporate Debt Securities [Member] \| Fair Value, Recurring [Member]
Total, estimated fair value	10,230	10,257
Corporate Debt Securities [Member] \| Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 1 [Member]
Total, estimated fair value	0	0
Corporate Debt Securities [Member] \| Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 2 [Member]
Total, estimated fair value	10,230	10,257
Corporate Debt Securities [Member] \| Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 3 [Member]
Total, estimated fair value	0	0
Corporate Debt Securities [Member] \| Fair Value, Recurring [Member] \| Fair Value Measured at Net Asset Value Per Share [Member]
Total, estimated fair value	$ 0	0
Common Stock [Member] \| Fair Value, Recurring [Member]
Equity investments, at fair value (cost of $73 and $187, respectively)		19,034
Common Stock [Member] \| Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 1 [Member]
Equity investments, at fair value (cost of $73 and $187, respectively)		0
Common Stock [Member] \| Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 2 [Member]
Equity investments, at fair value (cost of $73 and $187, respectively)		0
Common Stock [Member] \| Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 3 [Member]
Equity investments, at fair value (cost of $73 and $187, respectively)		19,034
Common Stock [Member] \| Fair Value, Recurring [Member] \| Fair Value Measured at Net Asset Value Per Share [Member]
Equity investments, at fair value (cost of $73 and $187, respectively)		$ 0

Note 23 - Fair Value of Finan_5

Note 23 - Fair Value of Financial Instruments - Reconciliation of the Fair Value (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Balance	$ 22,230
Balance	3,496	$ 22,230
Liabilities, balance	3,105	3,218
Contingent Consideration Liability [Member]
Balance	3,218	2,458
Included in net income	262	1,510
Balance	3,105	3,218
Included in other comprehensive loss	0	0
Settlements of contingent consideration liabilities	(375)	(750)
Change in Fair Value of Contingent Consideration [Member] \| Contingent Consideration Liability [Member]
Included in net income	262	1,510
Equity Method Investments [Member] \| Limited Liability Investments [Member]
Balance	3,196	4,022
Contributions	47	0
Distributions received	(876)	(621)
Included in net income	648	(812)
Balance	3,496	3,196
Included in other comprehensive loss	0	0
Exercise of options included in net (loss) income	876	621
Equity Method Investments [Member] \| Limited Liability Investments [Member] \| Realized Investment Gains (Losses) [Member]
Included in net income	481	607
Equity Method Investments [Member] \| Limited Liability Investments [Member] \| Gain (Loss) On Change In Fair Value Of Limited Liability Investments At Fair Value [Member]
Included in net income	648	(812)
Derivative Financial Instruments, Assets [Member] \| Trust Preferred Debt Repurchase Options Contracts [Member]
Balance	19,034	0
Included in net income	0	16,730
Balance	0	19,034
Included in other comprehensive loss	0	0
Purchase of options	0	2,304
Derivative Financial Instruments, Assets [Member] \| Initial Valuation of Options [Member] \| Trust Preferred Debt Repurchase Options Contracts [Member]
Included in net income	0	11,412
Derivative Financial Instruments, Assets [Member] \| Exercise of Options [Member] \| Trust Preferred Debt Repurchase Options Contracts [Member]
Distributions received	17,668	0
Exercise of options included in net (loss) income	(17,668)	0
Derivative Financial Instruments, Assets [Member] \| Change in Fair Value of Derivative Assets [Member] \| Trust Preferred Debt Repurchase Options Contracts [Member]
Included in net income	$ (1,366)	$ 5,318

Note 23 - Fair Value of Finan_6

Note 23 - Fair Value of Financial Instruments - Fair Value Measurement Inputs and Valuation Techniques (Details) $ in Thousands	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Limited liability investments, at fair value	$ 0	$ 13,863
Limited Liability Investments [Member]
Limited liability investments, at fair value	3,496	17,059
Fair Value, Inputs, Level 3 [Member] \| Trust Preferred Debt Repurchase Options Contracts [Member]
Derivative - trust preferred debt repurchase options		19,034
Valuation, Market Approach [Member] \| Fair Value, Inputs, Level 3 [Member] \| Limited Liability Investments [Member]
Limited liability investments, at fair value	$ 3,496	$ 3,196
Valuation Multiples [Member] \| Fair Value, Inputs, Level 3 [Member] \| Measurement Input, Cap Rate [Member] \| Minimum [Member]
Limited liability investments, measurement input	1	1
Valuation, Income Approach [Member] \| Fair Value, Inputs, Level 3 [Member]
Contingent consideration, at fair value	$ 3,105	$ 3,218
Valuation, Income Approach [Member] \| Fair Value, Inputs, Level 3 [Member] \| Measurement Input, Discount Rate [Member]
Contingent consideration, measurement input		8.25
Valuation, Income Approach [Member] \| Fair Value, Inputs, Level 3 [Member] \| Measurement Input, Risk Free Interest Rate [Member]
Contingent consideration, measurement input		4.44
Valuation, Income Approach [Member] \| Fair Value, Inputs, Level 3 [Member] \| Measurement Input, Price Volatility [Member]
Contingent consideration, measurement input		13
Binomial Lattice Option Approach [Member] \| Fair Value, Inputs, Level 3 [Member] \| Measurement Input, Credit Spread [Member] \| Trust Preferred Debt Repurchase Options Contracts [Member]
Derivative - trust preferred debt repurchase options, measurement input		8.95
Binomial Lattice Option Approach [Member] \| Fair Value, Inputs, Level 3 [Member] \| Measurement Input, Interest Rate Volatility [Member] \| Trust Preferred Debt Repurchase Options Contracts [Member]
Derivative - trust preferred debt repurchase options, measurement input		2.3
Binomial Lattice Option Approach [Member] \| Fair Value, Inputs, Level 3 [Member] \| Measurement Input, Debt Coupon Interest Rate [Member] \| Minimum [Member] \| Trust Preferred Debt Repurchase Options Contracts [Member]
Derivative - trust preferred debt repurchase options, measurement input		7.71
Binomial Lattice Option Approach [Member] \| Fair Value, Inputs, Level 3 [Member] \| Measurement Input, Debt Coupon Interest Rate [Member] \| Maximum [Member] \| Trust Preferred Debt Repurchase Options Contracts [Member]
Derivative - trust preferred debt repurchase options, measurement input	9	8.72
Binomial Lattice Option Approach [Member] \| Fair Value, Inputs, Level 3 [Member] \| Measurement Input, Expected Term [Member] \| Minimum [Member] \| Trust Preferred Debt Repurchase Options Contracts [Member]
Derivative - trust preferred debt repurchase options, measurement input		10.84
Binomial Lattice Option Approach [Member] \| Fair Value, Inputs, Level 3 [Member] \| Measurement Input, Expected Term [Member] \| Maximum [Member] \| Trust Preferred Debt Repurchase Options Contracts [Member]
Derivative - trust preferred debt repurchase options, measurement input		10.4

Note 23 - Fair Value of Finan_7

Note 23 - Fair Value of Financial Instruments - Fair Value, Investments, Entities that Calculate Net Asset Value Per Share (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Limited liability investments, at fair value	$ 0	$ 13,863

Note 23 - Fair Value of Finan_8

Note 23 - Fair Value of Financial Instruments - Fair Values for Level 3 Measurements (Details) - Fair Value, Inputs, Level 3 [Member] - Fair Value, Nonrecurring [Member] $ in Thousands	Oct. 26, 2023 USD ($)	Sep. 07, 2023 USD ($)	Nov. 18, 2022 USD ($)	Nov. 01, 2022 USD ($)
Customer Relationships [Member] \| CSuite Acquisition, LLC [Member]
Finite-lived assets, fair value				$ 2,500
Customer Relationships [Member] \| CSuite Acquisition, LLC [Member] \| Multi-period Excess Earnings [Member] \| Measurement Input, Long-Term Revenue Growth Rate [Member]
Finite-lived intangible assets, measurement input				0.03
Customer Relationships [Member] \| CSuite Acquisition, LLC [Member] \| Multi-period Excess Earnings [Member] \| Measurement Input, Attrition Rate [Member]
Finite-lived intangible assets, measurement input				0.25
Customer Relationships [Member] \| CSuite Acquisition, LLC [Member] \| Multi-period Excess Earnings [Member] \| Measurement Input, Discount Rate [Member]
Finite-lived intangible assets, measurement input				0.165
Customer Relationships [Member] \| Secure Nursing Service Inc [Member]
Finite-lived assets, fair value			$ 3,600
Customer Relationships [Member] \| Secure Nursing Service Inc [Member] \| Multi-period Excess Earnings [Member] \| Measurement Input, Long-Term Revenue Growth Rate [Member]
Finite-lived intangible assets, measurement input			0.03
Customer Relationships [Member] \| Secure Nursing Service Inc [Member] \| Multi-period Excess Earnings [Member] \| Measurement Input, Attrition Rate [Member]
Finite-lived intangible assets, measurement input			0.10
Customer Relationships [Member] \| Secure Nursing Service Inc [Member] \| Multi-period Excess Earnings [Member] \| Measurement Input, Discount Rate [Member]
Finite-lived intangible assets, measurement input			0.21
Customer Relationships [Member] \| Systems Products International, Inc.(SPI) [Member]
Finite-lived assets, fair value		$ 1,000
Customer Relationships [Member] \| Systems Products International, Inc.(SPI) [Member] \| Multi-period Excess Earnings [Member] \| Measurement Input, Long-Term Revenue Growth Rate [Member]
Finite-lived intangible assets, measurement input		0.03
Customer Relationships [Member] \| Systems Products International, Inc.(SPI) [Member] \| Multi-period Excess Earnings [Member] \| Measurement Input, Attrition Rate [Member]
Finite-lived intangible assets, measurement input		0.05
Customer Relationships [Member] \| Systems Products International, Inc.(SPI) [Member] \| Multi-period Excess Earnings [Member] \| Measurement Input, Discount Rate [Member]
Finite-lived intangible assets, measurement input		0.215
Customer Relationships [Member] \| Digital Diagnostics Imaging, Inc. ("DDI") [Member]
Finite-lived assets, fair value	$ 6,500
Customer Relationships [Member] \| Digital Diagnostics Imaging, Inc. ("DDI") [Member] \| Multi-period Excess Earnings [Member] \| Measurement Input, Long-Term Revenue Growth Rate [Member]
Finite-lived intangible assets, measurement input	0.03
Customer Relationships [Member] \| Digital Diagnostics Imaging, Inc. ("DDI") [Member] \| Multi-period Excess Earnings [Member] \| Measurement Input, Attrition Rate [Member]
Finite-lived intangible assets, measurement input	0.05
Customer Relationships [Member] \| Digital Diagnostics Imaging, Inc. ("DDI") [Member] \| Multi-period Excess Earnings [Member] \| Measurement Input, Discount Rate [Member]
Finite-lived intangible assets, measurement input	0.27
Trade Names [Member] \| CSuite Acquisition, LLC [Member]
Finite-lived assets, fair value				$ 1,500
Trade Names [Member] \| CSuite Acquisition, LLC [Member] \| Relief from Royalty [Member] \| Measurement Input, Discount Rate [Member]
Finite-lived intangible assets, measurement input				0.155
Trade Names [Member] \| CSuite Acquisition, LLC [Member] \| Relief from Royalty [Member] \| Measurement Input, Royalty Rate [Member]
Finite-lived intangible assets, measurement input				0.025
Trade Names [Member] \| Secure Nursing Service Inc [Member]
Finite-lived assets, fair value			$ 3,100
Trade Names [Member] \| Secure Nursing Service Inc [Member] \| Relief from Royalty [Member] \| Measurement Input, Discount Rate [Member]
Finite-lived intangible assets, measurement input			0.21
Trade Names [Member] \| Secure Nursing Service Inc [Member] \| Relief from Royalty [Member] \| Measurement Input, Royalty Rate [Member]
Finite-lived intangible assets, measurement input			0.03
Trade Names [Member] \| Systems Products International, Inc.(SPI) [Member]
Finite-lived assets, fair value		$ 120
Trade Names [Member] \| Systems Products International, Inc.(SPI) [Member] \| Relief from Royalty [Member] \| Measurement Input, Discount Rate [Member]
Finite-lived intangible assets, measurement input		0.195
Trade Names [Member] \| Systems Products International, Inc.(SPI) [Member] \| Relief from Royalty [Member] \| Measurement Input, Royalty Rate [Member]
Finite-lived intangible assets, measurement input		0.008
Trade Names [Member] \| Digital Diagnostics Imaging, Inc. ("DDI") [Member]
Finite-lived assets, fair value	$ 260
Trade Names [Member] \| Digital Diagnostics Imaging, Inc. ("DDI") [Member] \| Relief from Royalty [Member] \| Measurement Input, Discount Rate [Member]
Finite-lived intangible assets, measurement input	0.25
Trade Names [Member] \| Digital Diagnostics Imaging, Inc. ("DDI") [Member] \| Relief from Royalty [Member] \| Measurement Input, Royalty Rate [Member]
Finite-lived intangible assets, measurement input	0.01
Developed Technology Rights [Member] \| Systems Products International, Inc.(SPI) [Member]
Finite-lived assets, fair value		$ 600
Developed Technology Rights [Member] \| Systems Products International, Inc.(SPI) [Member] \| Relief from Royalty [Member] \| Measurement Input, Discount Rate [Member]
Finite-lived intangible assets, measurement input		0.195
Developed Technology Rights [Member] \| Systems Products International, Inc.(SPI) [Member] \| Relief from Royalty [Member] \| Measurement Input, Royalty Rate [Member]
Finite-lived intangible assets, measurement input		0.05

Note 25 - Commitments and Con_2

Note 25 - Commitments and Contingent Liabilities (Details Textual) - USD ($) $ in Thousands		2 Months Ended	12 Months Ended
	Jan. 20, 2020	Mar. 07, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Sep. 30, 2022	Dec. 31, 2020	Oct. 18, 2018
Litigation Settlement, Amount Awarded to Other Party	$ 900
Litigation Settlement Reimbursable Percentage of Future Losses	60%
Loss Contingency, Estimate of Possible Loss			$ 3,300				$ 4,800
Payments for Legal Settlements			500	$ 400	$ 600
Liability for Unpaid Claims and Claims Adjustment Expense, Reported Claims, Amount								$ 2,500
Release of Escrow Deposit		$ 2,000
Short Term Investments Fair Value Disclosure			200	200
Restricted Cash			8,400	13,064
IWS [Member]
Restricted Cash			7,700	7,600
State and Provincial Regulatory Authorities [Member]
Restricted Cash			200	1,900
Third Parties [Member]
Restricted Cash			$ 500	$ 3,500
Accrued Expenses and Other Liabilities [Member]
Liability for Unpaid Claims and Claims Adjustment Expense, Reported Claims, Amount						$ 2,500

Schedule I - Condensed Financ_3

Schedule I - Condensed Financial Information of the Registrant (Parent Company) (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Parent Company [Member]
Other Comprehensive Income (Loss), Tax, Portion Attributable to Parent, Total	$ 0	$ 0

Schedule I - Condensed Financ_4

Schedule I - Condensed Financial Information of the Registrant (Parent Company) - Parent Company Balance Sheets (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Cash and cash equivalents	$ 9,098	$ 64,168
Other assets	5,066	23,249
Total Assets	197,717	285,650
Accrued expenses and other liabilities	22,342	55,801
Total Liabilities	173,106	263,529
Additional paid-in capital	379,813	359,985
Accumulated deficit	(346,868)	(370,427)
Accumulated other comprehensive (loss) income	(1,540)	26,605
Shareholders' equity attributable to common shareholders	27,709	15,671
Total Liabilities, Class A preferred stock and Shareholders' Equity	197,717	285,650
Parent Company [Member]
Investments in subsidiaries	20,325	23,545
Cash and cash equivalents	2,058	32
Other assets	5,339	1,313
Total Assets	27,722	24,890
Accrued expenses and other liabilities	13	3,206
Total Liabilities	13	3,206
Redeemable Class A preferred stock, no par value; 1,000,000 authorized; zero and 149,733 issued and outstanding at December 31, 2023 and December 31, 2022, respectively; redemption amount of zero and $6,013 at December 31, 2023 and December 31, 2022, respectively	0	6,013
Additional paid-in capital	379,813	359,985
Treasury stock, at cost	(3,696)	(492)
Accumulated deficit	(346,868)	(370,427)
Accumulated other comprehensive (loss) income	(1,540)	26,605
Shareholders' equity attributable to common shareholders	27,709	15,671
Total Liabilities, Class A preferred stock and Shareholders' Equity	$ 27,722	$ 24,890

Schedule I - Condensed Financ_5

Schedule I - Condensed Financial Information of the Registrant (Parent Company) - Parent Company Statements of Operations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
General and administrative expenses	$ 41,805	$ 43,519
Total other expenses, net	102,290	96,853
Income tax (benefit) expense	(1,899)	4,825
Net income	24,012	15,065
Parent Company [Member]
General and administrative expenses	(1,990)	(2,081)
Non-operating other expense	(3)	(8)
Total other expenses, net	(1,993)	(2,089)
Loss from continuing operations before income tax benefit and equity in income of subsidiaries	(1,993)	(2,089)
Income tax (benefit) expense	(1,331)	(314)
Equity in income of subsidiaries	24,674	16,840
Net income	$ 24,012	$ 15,065

Schedule I - Condensed Financ_6

Schedule I - Condensed Financial Information of the Registrant (Parent Company) - Parent Company Statements of Comprehensive Loss (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022
Net income		$ 24,012	$ 15,065
Unrealized gains (losses) arising during the period		1,095	(2,330)
Reclassification adjustment for amounts included in net income	[1]	197	(22)
Other comprehensive loss	[1]	(28,115)	(4,238)
Comprehensive (loss) income		(4,586)	20,548
Parent Company [Member]
Net income		24,012	15,065
Unrealized gains (losses) arising during the period	[1]	0	0
Reclassification adjustment for amounts included in net income		0	0
Other comprehensive loss - parent only		0	0
Equity in other comprehensive loss of subsidiaries		(28,115)	(4,238)
Other comprehensive loss		(28,115)	(4,238)
Comprehensive (loss) income		$ (4,103)	$ 10,827

[1]Net of income tax (benefit) expense of $0 and $0 in 2023 and 2022, respectively

Schedule I - Condensed Financ_7

Schedule I - Condensed Financial Information of the Registrant (Parent Company) - Parent Company Statements of Cash Flows (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Net income	$ 24,012	$ 15,065
Stock-based compensation expense	1,639	4,052
Change in other assets	945	(2,067)
Net cash used in operating activities	(26,186)	(14,574)
Net cash from investing activities	6,457	100,940
Proceeds from exercise of warrants	16,658	545
Cash paid for repurchase of warrants	(4,031)	0
Cash paid for repurchase of common stock	(3,204)	0
Net cash provided by financing activities	(39,963)	(37,932)
Net increase (decrease) in cash and cash equivalents	(59,734)	49,891
Cash and cash equivalents and restricted cash of continuing operations at beginning of period	77,232	27,341
Cash and cash equivalents and restricted cash of continuing operations at end of period	17,498	77,232
Parent Company [Member]
Net income	24,012	15,065
Equity in net income of subsidiaries	(24,674)	(16,840)
Stock-based compensation expense	509	589
Change in other assets	(4,026)	(866)
Change in accrued expenses and other liabilities	(3,193)	1,533
Net cash used in operating activities	(7,372)	(519)
Net cash from investing activities	0	0
Proceeds from exercise of warrants	16,658	545
Cash paid for repurchase of warrants	(4,031)	0
Cash paid for repurchase of common stock	(3,204)	0
Capital contribution to subsidiary	(25)	(50)
Net cash provided by financing activities	9,398	495
Net increase (decrease) in cash and cash equivalents	2,026	(24)
Cash and cash equivalents and restricted cash of continuing operations at beginning of period	32	56
Cash and cash equivalents and restricted cash of continuing operations at end of period	$ 2,058	$ 32