GEE (JOB) 10-Q15 May 232023 Q2 Quarterly reportFinancial data

Company Profile

Cover

Cover - shares	6 Months Ended
Cover - shares	Mar. 31, 2023	May 12, 2023
Cover [Abstract]
Entity Registrant Name	GEE GROUP INC.
Entity Central Index Key	0000040570
Document Type	10-Q
Amendment Flag	false
Current Fiscal Year End Date	--09-30
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Current Reporting Status	Yes
Document Period End Date	Mar. 31, 2023
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2023
Entity Common Stock Shares Outstanding		114,450,455
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	1-05707
Entity Incorporation State Country Code	IL
Entity Tax Identification Number	36-6097429
Entity Interactive Data Current	Yes
Entity Address Address Line 1	7751 Belfort Parkway
Entity Address Address Line 2	Suite 150
Entity Address City Or Town	Jacksonville
Entity Address State Or Province	FL
Entity Address Postal Zip Code	32256
City Area Code	630
Local Phone Number	954-0400
Security 12b Title	Common Stock, no par value
Trading Symbol	JOB
Security Exchange Name	NYSE

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Mar. 31, 2023	Sep. 30, 2022
CURRENT ASSETS
Cash	$ 20,099	$ 18,848
Accounts receivable, less allowances ($702 and $738, respectively)	20,431	22,770
Prepaid expenses and other current assets	757	604
Total current assets	41,287	42,222
Property and equipment, net	1,025	1,140
Goodwill	61,293	61,293
Intangible assets, net	9,846	11,285
Right-of-use assets	3,979	2,830
Other long-term assets	679	784
TOTAL ASSETS	118,109	119,554
CURRENT LIABILITIES
Accounts payable	3,373	2,958
Accrued compensation	5,580	5,750
Current operating lease liabilities	1,461	1,333
Other current liabilities	945	5,538
Total current liabilities	11,359	15,579
Deferred taxes	617	528
Noncurrent operating lease liabilities	2,867	1,889
Other long-term liabilities	451	555
Total liabilities	15,294	18,551
SHAREHOLDERS' EQUITY
Common stock, no-par value; authorized - 200,000 shares; issued and outstanding - 114,450 shares at March 31, 2023 and September 30, 2022	112,551	112,051
Accumulated deficit	(9,736)	(11,048)
Total shareholders' equity	102,815	101,003
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ 118,109	$ 119,554

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2023	Sep. 30, 2022
CONDENSED CONSOLIDATED BALANCE SHEETS
Accounts Receivable, Allowances	$ 702	$ 738
Common Stock, Shares Authorized	200,000	200,000
Common Stock, Shares Issued	114,450	114,450
Common Stock, Shares Outstanding	114,450	114,450

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2023	Mar. 31, 2022
NET REVENUES:
Contract staffing services	$ 33,976	$ 33,745	$ 69,377	$ 70,429
Direct hire placement services	4,883	5,884	10,630	12,047
NET REVENUES	38,859	39,629	80,007	82,476
Cost of contract services	25,643	25,115	52,400	52,380
GROSS PROFIT	13,216	14,514	27,607	30,096
Selling, general and administrative expenses	11,705	12,228	24,513	24,587
Depreciation expense	98	94	199	180
Amortization of intangible assets	719	1,015	1,439	2,029
Goodwill impairment charge	0	0	0	2,150
INCOME FROM OPERATIONS	694	1,177	1,456	1,150
Gain on extinguishment of debt	0	0	0	16,773
Interest expense	(73)	(98)	(146)	(205)
Interest income	95	0	133	0
INCOME BEFORE INCOME TAX PROVISION	716	1,079	1,443	17,718
Provision for income tax expense (benefit)	58	(8)	131	(37)
NET INCOME	$ 658	$ 1,087	$ 1,312	$ 17,755
BASIC EARNINGS PER SHARE	$ 0.01	$ 0.01	$ 0.01	$ 0.16
DILUTED EARNINGS PER SHARE	$ 0.01	$ 0.01	$ 0.01	$ 0.15
WEIGHTED AVERAGE SHARES OUTSTANDING:
BASIC	114,450	114,100	114,450	114,100
DILUTED	115,185	115,642	115,226	115,592

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF SHAREHOLDERS EQUITY (unaudited) - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock	Accumulated Deficit
Balance, shares at Sep. 30, 2021		114,100
Balance, amount at Sep. 30, 2021	$ 80,769	$ 111,416	$ (30,647)
Share-based compensation	147	147	0
Net income	16,668	$ 0	16,668
Balance, shares at Dec. 31, 2021		114,100
Balance, amount at Dec. 31, 2021	97,584	$ 111,563	(13,979)
Balance, shares at Sep. 30, 2021		114,100
Balance, amount at Sep. 30, 2021	80,769	$ 111,416	(30,647)
Share-based compensation	299
Balance, shares at Mar. 31, 2022		114,100
Balance, amount at Mar. 31, 2022	98,823	$ 111,715	(12,892)
Balance, shares at Dec. 31, 2021		114,100
Balance, amount at Dec. 31, 2021	97,584	$ 111,563	(13,979)
Share-based compensation	152	152	0
Net income	1,087	$ 0	1,087
Balance, shares at Mar. 31, 2022		114,100
Balance, amount at Mar. 31, 2022	98,823	$ 111,715	(12,892)
Balance, shares at Sep. 30, 2022		114,450
Balance, amount at Sep. 30, 2022	101,003	$ 112,051	(11,048)
Share-based compensation	374	374	0
Net income	654	$ 0	654
Balance, shares at Dec. 31, 2022		114,450
Balance, amount at Dec. 31, 2022	102,031	$ 112,425	(10,394)
Balance, shares at Sep. 30, 2022		114,450
Balance, amount at Sep. 30, 2022	101,003	$ 112,051	(11,048)
Share-based compensation	500
Balance, shares at Mar. 31, 2023		114,450
Balance, amount at Mar. 31, 2023	102,815	$ 112,551	(9,736)
Balance, shares at Dec. 31, 2022		114,450
Balance, amount at Dec. 31, 2022	102,031	$ 112,425	(10,394)
Share-based compensation	126	126	0
Net income	658	$ 0	658
Balance, shares at Mar. 31, 2023		114,450
Balance, amount at Mar. 31, 2023	$ 102,815	$ 112,551	$ (9,736)

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (unaudited) - USD ($) $ in Thousands	6 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 1,312	$ 17,755
Adjustments to reconcile net income to cash provided by operating activities:
Gain on extinguishment of debt		(16,773)
Depreciation and amortization	1,638	2,209
Non-cash lease expense	690	692
Goodwill impairment charge		2,150
Share-based compensation	500	299
Increase (decrease) in allowance for doubtful accounts	(36)	477
Deferred income taxes	89	(109)
Amortization of debt discount	76	76
Changes in operating assets and liabilities:
Accounts receivable	2,375	1,394
Accounts payable	415	(560)
Accrued compensation	(170)	(590)
Other assets	(153)	(149)
Other liabilities	(5,297)	(2,415)
Net cash provided by operating activities	1,439	4,456
CASH FLOWS FROM INVESTING ACTIVITIES:
Acquisition of property and equipment	(84)	(155)
Net cash used in investing activities	(84)	(155)
CASH FLOWS FROM FINANCING ACTIVITIES:
Payments on finance leases	(104)	(73)
Net cash used in financing activities	(104)	(73)
Net change in cash	1,251	4,228
Cash at beginning of period	18,848	9,947
Cash at end of period	20,099	14,175
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest	70	60
Cash paid for taxes	$ 219	$ 248

Basis of Presentation

Basis of Presentation	6 Months Ended
Basis of Presentation	Mar. 31, 2023
Basis of Presentation
Basis of Presentation	1. B asis of Presentation The accompanying unaudited condensed consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and with the instructions to Article 8 of Regulation S-X. Accordingly, they do not include all of the information and notes required by accounting principles generally accepted in the United States of America for complete consolidated financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included. Operating results for the six-month period ended March 31, 2023 are not necessarily indicative of the results that may be expected for the year ending September 30, 2023. The unaudited condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company's Annual Report on Form 10-K for the year ended September 30, 2022 as filed on December 20, 2022. Certain reclassifications have been made to the prior year’s condensed consolidated financial statements and/or related disclosures to conform to the current year’s presentation.

Allowance for Doubtful Accounts

Allowance for Doubtful Accounts and Falloffs	6 Months Ended
Allowance for Doubtful Accounts and Falloffs	Mar. 31, 2023
Allowance for Doubtful Accounts and Falloffs
Allowance for Doubtful Accounts and Falloffs	2. Allowance for Doubtful Accounts and Falloffs Direct hire placement service revenues from contracts with customers are recognized when employment candidates accept offers of employment, less a provision for estimated credits or refunds to customers as the result of applicants not remaining employed for the entirety of the Company’s guarantee period (referred to as “falloffs”). The Company’s guarantee periods for permanently placed employees generally range from 60 to 90 days from the date of hire. Falloffs and refunds during the period are reflected in the unaudited condensed consolidated statements of operations as a reduction of placement service revenues and were approximately $269 and $803 for the three-month periods and $433 and $1,497 for the six-month periods ended March 31, 2023 and 2022, respectively. Expected future falloffs and refunds are estimated and reflected in the consolidated balance sheet as a reduction of accounts receivable as described below. An allowance for doubtful accounts is recorded as a charge to bad debt expense when collection is considered to be doubtful due to credit issues. The Company charges off uncollectible accounts against the allowance once the invoices are deemed unlikely to be collectible. An allowance for placement falloffs also is recorded as a reduction of revenues for estimated losses due to applicants not remaining employed for the Company’s guarantee period. The combined allowance for doubtful accounts and falloffs were $702 and $738 as of March 31, 2023 and September 30, 2022, respectively. The allowance consists of $581 and $548 for doubtful accounts and $121 and $190 for falloffs as of March 31, 2023 and September 30, 2022, respectively.

Advertising Expenses

Advertising Expenses	6 Months Ended
Advertising Expenses	Mar. 31, 2023
Advertising Expenses
Advertising Expenses	3. Advertising Expenses The Company expenses the costs of print and internet media advertising and promotions as incurred and reports these costs in selling, general and administrative expenses. Advertising expenses totaled $561 and $484 for the three-month periods and $1,142 and $1,001 for the six-month periods ended March 31, 2023 and 2022, respectively.

Earnings per Share

Earnings per Share	6 Months Ended
Earnings per Share	Mar. 31, 2023
Earnings per Share
Earnings per Share	4. Earnings per Share Basic earnings per share are computed by dividing net income attributable to common stockholders by the weighted average common shares outstanding for the period. Diluted earnings per share is computed giving effect to all potentially dilutive common shares. Potentially dilutive common shares may consist of incremental shares issuable upon the vesting of restricted shares granted but unissued, exercise of stock options and warrants. The dilutive effect of the common stock equivalents is reflected in earnings per share by use of the treasury stock method. The weighted average dilutive incremental shares, or common stock equivalents, included in the calculations of dilutive shares were 735 and 1,542 for the three-month periods and 776 and 1,492 for the six-month periods ended March 31, 2023 and 2022, respectively. Common stock equivalents excluded because their effect is anti-dilutive were 3,543 and 1,639 for the three-month periods and 3,458 and 1,693 for the six-month periods ended March 31, 2023 and 2022, respectively.

Property and Equipment

Property and Equipment	6 Months Ended
Property and Equipment	Mar. 31, 2023
Property and Equipment
Property and Equipment	5. Property and Equipment Property and equipment, net consisted of the following: March 31, 2023 September 30, 2022 Computer software $ 481 $ 481 Office equipment, furniture, fixtures and leasehold improvements 3,823 3,739 Total property and equipment, at cost 4,304 4,220 Accumulated depreciation and amortization (3,279 ) (3,080 ) Property and equipment, net $ 1,025 $ 1,140

Leases

Leases	6 Months Ended
Leases	Mar. 31, 2023
Leases
Leases	6. Leases The Company occasionally acquires equipment under finance leases including hardware and software used by our IT department to improve security and capacity, vehicles used by our Industrial Segment, and certain furniture for our offices. Terms for these leases generally range from two to six years. Supplemental cash flow information related to finance leases consisted of the following: Six Months Ended March 31, 2023 2022 Cash paid for finance lease liabilities $ 104 $ 73 Acquisition of equipment with finance lease - 320 Supplemental balance sheet information related to finance leases consisted of the following: March 31, 2023 September 30, 2022 Weighted average remaining lease term for finance leases 3.1 years 3.3 years Weighted average discount rate for finance leases 7.0% 7.3% The table below reconciles the undiscounted future minimum lease payments under non-cancelable finance lease agreements to the total finance lease liabilities recognized on the unaudited condensed consolidated balance sheets, included in other current liabilities and other long-term liabilities, as of March 31, 2023: Remainder of Fiscal 2023 $ 110 Fiscal 2024 167 Fiscal 2025 108 Fiscal 2026 105 Fiscal 2027 21 Less: Imputed interest (50 ) Present value of finance lease liabilities (a) $ 461 (a) Includes current portion of $187 for finance leases. The Company leases space for all its branch offices, which are generally located either in downtown or suburban business centers, and for its corporate headquarters. Branch offices are generally leased over periods ranging from three to five years. The corporate office lease expires in 2026. The Company’s leases generally provide for payment of basic rent plus a share of building real estate taxes, maintenance costs and utilities. Operating lease expenses were $554 and $543 for the three-month periods and $1,142 and $1,077 for the six-month periods ended March 31, 2023 and 2022, respectively. Supplemental cash flow information related to leases consisted of the following: Six Months Ended March 31, 2023 2022 Cash paid for operating lease liabilities $ 892 $ 987 Right-of-use assets obtained in exchange for new operating lease liabilities 1,838 294 Supplemental balance sheet information related to leases consisted of the following: March 31, 2023 September 30, 2022 Weighted average remaining lease term for operating leases 2.5 years 1.8 years Weighted average discount rate for operating leases 5.7% 5.9% The table below reconciles the undiscounted future minimum lease payments under non-cancelable lease agreements having initial terms in excess of one year to the total operating lease liabilities recognized on the unaudited condensed consolidated balance sheet as of March 31, 2023, including certain closed offices are as follows: Remainder of Fiscal 2023 $ 842 Fiscal 2024 1,588 Fiscal 2025 1,028 Fiscal 2026 615 Fiscal 2027 457 Thereafter 242 Less: Imputed interest (444 ) Present value of operating lease liabilities (a) $ 4,328 (a) Includes current portion of $1,461 for operating leases.

Goodwill and Intangible Assets

Goodwill and Intangible Assets	6 Months Ended
Goodwill and Intangible Assets	Mar. 31, 2023
Goodwill and Intangible Assets
Goodwill and Intangible Assets	7. Goodwill and Intangible Assets Goodwill The Company completed its most recent annual goodwill impairment assessment, as of September 30, 2022, and determined that its goodwill was not impaired. As of March 31, 2023, the amount of discount inherent in the Company’s market capitalization as reported on the NYSE American exchange when compared with consolidated stockholders’ equity, or net book value, had increased since the Company’s most recent annual goodwill impairment assessment indicating a possible triggering event. In response, the Company performed an interim goodwill impairment assessment as of March 31, 2023. As a result of this interim assessment, it was determined that no goodwill impairment was present as of March 31, 2023. As previously disclosed, the Company incurred a goodwill impairment charge in the amount of $2,150 during the six months ended March 31, 2022. Intangible Assets The following tables set forth the costs, accumulated amortization, and net book value of the Company’s separately identifiable intangible assets as of March 31, 2023 and September 30, 2022 and estimated future amortization expense. March 31, 2023 September 30, 2022 Cost Accumulated Amortization Net Book Value Cost Accumulated Amortization Net Book Value Customer relationships $ 29,070 $ (19,801 ) $ 9,269 $ 29,070 $ (18,482 ) $ 10,588 Trade names 8,329 (7,752 ) 577 8,329 (7,632 ) 697 Total $ 37,399 $ (27,553 ) $ 9,846 $ 37,399 $ (26,114 ) $ 11,285 Remainder of Fiscal 2023 $ 1,440 Fiscal 2024 2,879 Fiscal 2025 2,741 Fiscal 2026 1,870 Fiscal 2027 916 $ 9,846 Intangible assets that represent customer relationships are amortized on the basis of estimated future undiscounted cash flows or using the straight-line basis over estimated remaining useful lives of five to ten years. Trade names are amortized on a straight-line basis over their respective estimated useful lives of between five and ten years.

Senior Bank Loan Security and G

Senior Bank Loan Security and Guarantee Agreement	6 Months Ended
Senior Bank Loan Security and Guarantee Agreement	Mar. 31, 2023
Senior Bank Loan Security and Guarantee Agreement
Senior Bank Loan, Security and Guarantee Agreement	8. Senior Bank Loan, Security and Guarantee Agreement On May 14, 2021, the Company and its subsidiaries entered a Loan, Security and Guaranty Agreement for a $20 million asset-based senior secured revolving credit facility with CIT Bank, N.A. The CIT Facility is collateralized by 100% of the assets of the Company and its subsidiaries who are co-borrowers and/or guarantors. The CIT Facility matures on the fifth anniversary of the closing date (May 14, 2026). As of March 31, 2023, the Company had no outstanding borrowings and $13,347 available for borrowing under the terms of the CIT Facility. The Company also had $484 in unamortized debt issuance costs associated with the CIT Facility. The amortization expense of these debt costs totaled $38 for the three-month periods and $76 for the six-month periods ended March 31, 2023 and 2022. Under the CIT Facility, advances will be subject to a borrowing base formula that is computed based on 85% of eligible accounts receivable of the Company and subsidiaries as defined in the CIT Facility, and subject to certain other criteria, conditions, and applicable reserves, including any additional eligibility requirements as determined by the administrative agent. The CIT Facility is subject to usual and customary covenants and events of default for credit facilities of this type. The interest rate, at the Company’s election, will be based on either the Base Rate, as defined, plus the applicable margin; or the London Interbank Offered Rate (“LIBOR”), or any successor thereto, for the applicable interest period, subject to a 1% floor, plus the applicable margin. The CIT Facility also contains provisions addressing the future replacement of LIBOR utilized and referenced in the loan agreement, which will be replaced by the Secured Overnight Financing Rate (“SOFR”) in July 2023. SOFR is a secured, risk-free rate based on the cost of borrowing overnight. In addition to interest costs on advances outstanding, the CIT Facility will provide for an unused line fee ranging from 0.375% to 0.50% depending on the amount of undrawn credit, original issue discount and certain fees for diligence, implementation, and administration. The unused line fees incurred and included in interest expense totaled $25 for both the three-month periods and $51 for both the six-month periods ended March 31, 2023 and 2022, respectively.

Coronavirus Aid Relief and Econ

Coronavirus Aid Relief and Economic Security Act (CARES Act) Payroll Protection Program Loans	6 Months Ended
	Mar. 31, 2023
Coronavirus Aid Relief and Economic Security Act (CARES Act) Payroll Protection Program Loans
Coronavirus Aid, Relief, and Economic Security Act ("CARES Act") Payroll Protection Program Loans	9. Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) Payroll Protection Program Loans During April and May 2020, the Company obtained Payroll Protection Program loans (“PPP loans”) for each of its operating subsidiaries. The PPP loans were used primarily to restore employee pay-cuts, recall furloughed or laid-off employees, support the payroll costs for existing employees, hire new employees, and for other allowable purposes including interest costs on certain business mortgage obligations, rent and utilities. The Company and its operating subsidiaries were granted forgiveness of their respective PPP loans by the SBA during fiscals 2021 and 2022. The Company’s remaining PPP loans and interest were forgiven in December 2021 and corresponding gains in the aggregate amount of $16,773 were recognized during the six months ended March 31, 2022. The former PPP loans obtained by GEE Group Inc., and its operating subsidiaries together as an affiliated group, exceeded the $2,000 audit threshold established by the SBA, and therefore, will be subject to audit by the SBA in the future. If any of the nine forgiven PPP loans are reinstated in whole or in part as the result of a future audit, a charge or charges would be incurred, accordingly, and they would need to be repaid. If the companies are unable to repay the portions of their PPP loans that ultimately may be reinstated from available liquidity or operating cash flow, we may be required to raise additional equity or debt capital to repay the PPP loans.

Sharebased Compensation

Sharebased Compensation	6 Months Ended
Sharebased Compensation	Mar. 31, 2023
Sharebased Compensation
Share-based Compensation	10. Share-based Compensation Amended and Restated 2013 Incentive Stock Plan, as amended As of March 31, 2023, there were vested and unvested shares of restricted stock and stock options outstanding under the Company’s Amended and Restated 2013 Incentive Stock Plan, as amended (“Incentive Stock Plan”). During fiscal 2021, the Incentive Stock Plan was amended to increase the total shares available for restricted stock and stock options by 10,000 to a total of 15,000 (7,500 restricted stock shares and 7,500 stock option shares). The Incentive Stock Plan authorizes the Compensation Committee of the Board of Directors to grant either incentive or non-statutory stock options to employees. Vesting periods are established by the Compensation Committee at the time of grant. As of March 31, 2023, there were 8,815 shares available to be granted under the Plan (4,098 shares available for restricted stock grants and 4,717 shares available for stock option grants). Restricted Stock The Company granted 760 shares of restricted stock during the six months ended March 31, 2023. On September 27, 2022, the Company adopted a new annual incentive compensation program (“AICP”) for its executives to be administered under the Company’s Incentive Stock Plan. The AICP includes a long-term incentive (“LTI”) compensation plan in the form of restricted stock awards comprised of two components: one that vests based on future service only, and a second that vests based on future service and performance. Initial awards under both service-only and service plus performance-based components of the AICP LTI plan are determined based on financial performance measures for the immediately preceding fiscal year. During the six months ended March 31, 2023, 551 of the 760 restricted shares were granted based on actual results for fiscal 2022, as measured against corresponding financial targets for that year, and will cliff vest as of December 2, 2025. The remaining 209 of the 760 restricted shares were also granted based on fiscal 2022 results, and as further adjusted for the probable outcome with regard to the financial targets set by the Company’s board of directors for fiscal 2023. These restricted shares are subject to adjustment over their corresponding fiscal 2023 reporting period, based on probability of achieving the fiscal 2023 performance conditions. The final number of fiscal 2022 service plus performance-based restricted shares granted will be determined once the actual financial performance of the Company is determined for fiscal 2023, and will cliff vest on December 2, 2025, the third anniversary from their date of grant. Under the AICP LTI plan, the service plus performance-based grants of 209 restricted shares during the six months ended March 31, 2023, represent the first tranche of a three-year schedule of awards. The next two tranches of up to 262 shares each (up to an additional 524 restricted shares in total) are scheduled to become effective as the Company’s financial plans and targets are set by the board of directors prior to each anniversary date for each of the two subsequent fiscal years, respectively. As the vesting of the two subsequent tranches will be based in part on performance conditions that have not yet been determined, the grant dates and fair values of these scheduled awards will be established in the future. The end of the requisite service periods for the entire 760 restricted shares granted during the six months ended March 31, 2023, plus the additional 524 restricted shares eligible to be granted in the future, once the performance conditions are determined for fiscal 2024 and fiscal 2025, is December 2, 2025. Therefore, the remaining two tranches of the fiscal 2022 service plus performance-based awards may be expected to have grant dates corresponding with the establishment of the fiscal 2024 and fiscal 2025 financial performance targets by the Company’s board of directors. However, all final shares determined for each of the two subsequent annual tranches also will cliff vest on December 2, 2025. Share-based compensation expense attributable to restricted stock was $88 and $76 for the three-month periods and $175 and $148 for the six-month periods ended March 31, 2023 and 2022, respectively. As of March 31, 2023, there was approximately $624 of unrecognized compensation expense related to restricted stock outstanding and the weighted average vesting period for those grants was 3.06 years. Number of Shares Weighted Average Fair Value ($) Non-vested restricted stock outstanding as of September 30, 2022 1,192 0.61 Granted 760 0.79 Vested - - Non-vested restricted stock outstanding as of December 31, 2022 1,952 0.69 Granted - - Vested - - Non-vested restricted stock outstanding as of March 31, 2023 1,952 0.69 Warrants The Company had 77 warrants outstanding as of March 31, 2023 and September 30, 2022 with a weighted average exercise price per share of $2 and a weighted average remaining contractual life of 2.01 and 2.50, respectively. No warrants were granted or expired during the six months ended March 31, 2023. Stock Options All stock options outstanding as of March 31, 2023 and September 30, 2022 were non-statutory stock options, had exercise prices equal to the market price on the date of grant, and had expiration dates ten years from the date of grant. The Company granted 435 stock options during the six months ended March 31, 2023. The stock options generally vest on annual schedules during periods ranging from two to four years, although some options are fully vested upon grant. Share-based compensation expense attributable to stock options was $38 and $76 for the three-month periods and $325 and $151 for the six-month periods ended March 31, 2023 and 2022, respectively. As of March 31, 2023, there was approximately $510 of unrecognized compensation expense related to unvested stock options outstanding, and the weighted average vesting period for those options was 3.69 years. Number of Shares Weighted Average Exercise Price per share ($) Weighted Average Remaining Contractual Life (Years) Total Intrinsic Value of Options ($) Options outstanding as of September 30, 2022 2,427 1.54 7.65 - Granted 435 0.78 - - Forfeited (24 ) 0.72 - - Options outstanding as of December 31, 2022 2,838 1.43 7.77 - Granted - - - - Forfeited (55 ) 1.06 - - Options outstanding as of March 31, 2023 2,783 1.44 7.52 - Exercisable as of September 30, 2022 1,111 2.58 5.82 - Exercisable as of March 31, 2023 1,815 1.88 6.70 -

Income Taxes

Income Taxes	6 Months Ended
Income Taxes	Mar. 31, 2023
Income Taxes
Income Taxes	11. Income Tax The following table presents the provision for income taxes and our effective tax rate for the three and six-month periods ended March 31, 2023 and 2022: Three Months Ended, March 31, Six Months Ended, March 31, 2023 2022 2023 2022 Provision (benefit) for income taxes $ 58 $ (8 ) $ 131 $ (37 ) Effective tax rate 8% 0% 9% 0% The effective income tax rate on operations is based upon the estimated income for the year and adjustments, if any, in the applicable quarterly periods for the potential tax consequences, benefits, resolutions of tax audits or other tax contingencies. Our effective tax rate for the three and six-month periods ended March 31, 2023 and 2022, is lower than the statutory tax rate primarily due to the effect of the valuation allowance on the net deferred tax asset (“DTA”) position. Other than the deferred tax liability relating to indefinite lived assets, the Company is maintaining a valuation allowance against the remaining net DTA position.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
Commitments and Contingencies	Mar. 31, 2023
Commitments and contingencies (Note 12)
Commitments and Contingencies	12. Commitments and Contingencies Litigation and Claims As previously disclosed, on March 23, 2022, the Company settled the Sands Brothers Venture Capital II, LLC lawsuit. Under the terms of the agreement and release, neither the plaintiff nor the Company have admitted or conceded to any wrongdoing and the matter was settled in its entirety for a one-time payment to the plaintiff of approximately $1,175, of which the Company’s portion was $975, with insurance paying the balance. This payment was due and paid by April 8, 2022, and recorded in selling, general, and administrative expenses as a pre-tax charge in the Company’s condensed consolidated financial statements during the three-month period ended March 31, 2022. The Company and its subsidiaries are involved in various other litigation that arises in the ordinary course of business. There are no other pending significant legal proceedings to which the Company is a party for which management believes the ultimate outcome would have a material adverse effect on the Company’s financial position.

Segment Data

Segment Data	6 Months Ended
Segment Data	Mar. 31, 2023
Segment Data	13. Segment Data The Company provides the following distinctive services: (a) direct hire placement services, (b) temporary professional services staffing in the fields of information technology, accounting, finance and office, engineering, and medical, and (c) temporary industrial staffing. These services can be divided into two reportable segments: Professional Staffing Services and Industrial Staffing Services. Some selling, general and administrative expenses are not fully allocated among Industrial Services and Professional Staffing Services. Unallocated corporate expenses primarily include certain executive and administrative salaries and related expenses, corporate legal expenses, share-based compensation expenses, consulting expenses, audit fees, corporate rent and facility costs, board related fees, acquisition, integration and restructuring expenses, and interest expense. Three Months Ended Six Months Ended March 31, March 31, 2023 2022 2023 2022 Industrial Staffing Services Contract services revenue $ 3,225 $ 3,736 $ 6,844 $ 7,824 Contract services gross margin (a) 16.5% 14.7% 15.9% 15.0% Income from operations $ 32 $ 580 $ 37 $ 692 Depreciation and amortization 14 15 29 31 Professional Staffing Services Permanent placement revenue $ 4,883 $ 5,884 $ 10,630 $ 12,047 Permanent placement services gross margin 100% 100% 100% 100% Contract services revenue $ 30,751 $ 30,009 $ 62,533 $ 62,605 Contract services gross margin 25.4% 26.9% 25.4% 27.0% Income from operations $ 1,964 $ 2,606 $ 4,518 $ 4,851 Depreciation and amortization 803 1,094 1,609 2,178 Unallocated Expenses Corporate administrative expenses $ 983 $ 2,524 $ 2,214 $ 3,629 Corporate facility expenses 111 90 221 184 Share-based compensation expense 126 152 500 299 Board related expenses 82 34 164 68 Total unallocated expenses $ 1,302 $ 2,800 $ 3,099 $ 4,180 Consolidated Total revenue $ 38,859 $ 39,629 $ 80,007 $ 82,476 Income from operations 694 1,177 1,456 1,150 Depreciation and amortization 817 1,109 1,638 2,209 (a) Credits related to estimated annual premium refunds from the Ohio Bureau of Workers Compensations totaling $2 and $19 are included in the three-month periods ended March 31, 2023 and 2022, respectively; and $2 and $37 for the six-month periods ended March 31, 2023 and 2022, respectively. The Industrial Services gross margin normalized for the effects of these items were approximately 16.4% and 14.2% for the three-month periods ended March 31, 2023 and 2022, respectively; and 15.9% and 14.5% for the six-month periods ended March 31, 2023 and 2022, respectively.

Property and Equipment (Tables)

Property and Equipment (Tables)	6 Months Ended
Property and Equipment (Tables)	Mar. 31, 2023
Property and Equipment
Schedule of Property and Equipment	March 31, 2023 September 30, 2022 Computer software $ 481 $ 481 Office equipment, furniture, fixtures and leasehold improvements 3,823 3,739 Total property and equipment, at cost 4,304 4,220 Accumulated depreciation and amortization (3,279 ) (3,080 ) Property and equipment, net $ 1,025 $ 1,140

Leases (Tables)

Leases (Tables)	6 Months Ended
Leases (Tables)	Mar. 31, 2023
Leases
Schedule Of Supplemental Cash Flow Information	Six Months Ended March 31, 2023 2022 Cash paid for finance lease liabilities $ 104 $ 73 Acquisition of equipment with finance lease - 320 Six Months Ended March 31, 2023 2022 Cash paid for operating lease liabilities $ 892 $ 987 Right-of-use assets obtained in exchange for new operating lease liabilities 1,838 294
Schedule Of Supplemental Balance Sheet Information	March 31, 2023 September 30, 2022 Weighted average remaining lease term for finance leases 3.1 years 3.3 years Weighted average discount rate for finance leases 7.0% 7.3% March 31, 2023 September 30, 2022 Weighted average remaining lease term for operating leases 2.5 years 1.8 years Weighted average discount rate for operating leases 5.7% 5.9%
Schedule Of Undiscounted Future Minimum Lease Payments	Remainder of Fiscal 2023 $ 110 Fiscal 2024 167 Fiscal 2025 108 Fiscal 2026 105 Fiscal 2027 21 Less: Imputed interest (50 ) Present value of finance lease liabilities (a) $ 461 Remainder of Fiscal 2023 $ 842 Fiscal 2024 1,588 Fiscal 2025 1,028 Fiscal 2026 615 Fiscal 2027 457 Thereafter 242 Less: Imputed interest (444 ) Present value of operating lease liabilities (a) $ 4,328

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	6 Months Ended
Goodwill and Intangible Assets (Tables)	Mar. 31, 2023
Goodwill and Intangible Assets
Schedule of accumulated amortization	March 31, 2023 September 30, 2022 Cost Accumulated Amortization Net Book Value Cost Accumulated Amortization Net Book Value Customer relationships $ 29,070 $ (19,801 ) $ 9,269 $ 29,070 $ (18,482 ) $ 10,588 Trade names 8,329 (7,752 ) 577 8,329 (7,632 ) 697 Total $ 37,399 $ (27,553 ) $ 9,846 $ 37,399 $ (26,114 ) $ 11,285
Schedule of Identifiable Intangible Assets and estimated future amortization expense	Remainder of Fiscal 2023 $ 1,440 Fiscal 2024 2,879 Fiscal 2025 2,741 Fiscal 2026 1,870 Fiscal 2027 916 $ 9,846

Sharebased Compensation (Tables

Sharebased Compensation (Tables)	6 Months Ended
Sharebased Compensation (Tables)	Mar. 31, 2023
Sharebased Compensation
Summary of restricted stock activity	Number of Shares Weighted Average Fair Value ($) Non-vested restricted stock outstanding as of September 30, 2022 1,192 0.61 Granted 760 0.79 Vested - - Non-vested restricted stock outstanding as of December 31, 2022 1,952 0.69 Granted - - Vested - - Non-vested restricted stock outstanding as of March 31, 2023 1,952 0.69
Summary of stock option activity	Number of Shares Weighted Average Exercise Price per share ($) Weighted Average Remaining Contractual Life (Years) Total Intrinsic Value of Options ($) Options outstanding as of September 30, 2022 2,427 1.54 7.65 - Granted 435 0.78 - - Forfeited (24 ) 0.72 - - Options outstanding as of December 31, 2022 2,838 1.43 7.77 - Granted - - - - Forfeited (55 ) 1.06 - - Options outstanding as of March 31, 2023 2,783 1.44 7.52 - Exercisable as of September 30, 2022 1,111 2.58 5.82 - Exercisable as of March 31, 2023 1,815 1.88 6.70 -

Income Taxes (Tables)

Income Taxes (Tables)	6 Months Ended
Income Taxes (Tables)	Mar. 31, 2023
Income Taxes
Schedule of Provision for income taxes	Three Months Ended, March 31, Six Months Ended, March 31, 2023 2022 2023 2022 Provision (benefit) for income taxes $ 58 $ (8 ) $ 131 $ (37 ) Effective tax rate 8% 0% 9% 0%

Segment Data (Tables)

Segment Data (Tables)	6 Months Ended
Segment Data (Tables)	Mar. 31, 2023
Schedule of Segment Reporting Information	Three Months Ended Six Months Ended March 31, March 31, 2023 2022 2023 2022 Industrial Staffing Services Contract services revenue $ 3,225 $ 3,736 $ 6,844 $ 7,824 Contract services gross margin (a) 16.5% 14.7% 15.9% 15.0% Income from operations $ 32 $ 580 $ 37 $ 692 Depreciation and amortization 14 15 29 31 Professional Staffing Services Permanent placement revenue $ 4,883 $ 5,884 $ 10,630 $ 12,047 Permanent placement services gross margin 100% 100% 100% 100% Contract services revenue $ 30,751 $ 30,009 $ 62,533 $ 62,605 Contract services gross margin 25.4% 26.9% 25.4% 27.0% Income from operations $ 1,964 $ 2,606 $ 4,518 $ 4,851 Depreciation and amortization 803 1,094 1,609 2,178 Unallocated Expenses Corporate administrative expenses $ 983 $ 2,524 $ 2,214 $ 3,629 Corporate facility expenses 111 90 221 184 Share-based compensation expense 126 152 500 299 Board related expenses 82 34 164 68 Total unallocated expenses $ 1,302 $ 2,800 $ 3,099 $ 4,180 Consolidated Total revenue $ 38,859 $ 39,629 $ 80,007 $ 82,476 Income from operations 694 1,177 1,456 1,150 Depreciation and amortization 817 1,109 1,638 2,209

Allowance for Doubtful Accoun_2

Allowance for Doubtful Accounts and Falloffs (Details Narrative) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Mar. 31, 2023	Sep. 30, 2022	Mar. 31, 2023	Mar. 31, 2022	Sep. 30, 2022
Allowance for Doubtful Accounts and Falloffs
Allowance for falloffs			$ 121		$ 190
Falloffs and refunds during the period	$ 269	$ 803	433	$ 1,497
Allowance For Doubtful Accounts	581	548	581		548
Allowance for doubtful accounts and falloffs	$ 702	$ 738	$ 702		$ 738

Advertising Expenses (Details N

Advertising Expenses (Details Narrative) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2023	Mar. 31, 2022
Advertising Expenses [Member]
Cost of print and internet media	$ 561	$ 484	$ 1,142	$ 1,001

Earnings per Share (Details Nar

Earnings per Share (Details Narrative) - shares shares in Thousands	3 Months Ended		6 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2023	Mar. 31, 2022
Earnings per Share
Weighted average dilutive incremental shares	735	1,542	776	1,492
Weighted average dilutive incremental anti dilutive	3,543	1,639	3,458	1,693

Property and Equipment (Details

Property and Equipment (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Sep. 30, 2022
Total Property And Equipment, At Cost	$ 4,304	$ 4,220
Accumulated Depreciation And Amortization	(3,279)	(3,080)
Property And Equipment, Net	1,025	1,140
Computer software [Member]
Total Property And Equipment, At Cost	481	481
Office equipment, furniture, fixtures and Leasehold Improvements [Member]
Total Property And Equipment, At Cost	$ 3,823	$ 3,739

Leases (Details)

Leases (Details) - USD ($) $ in Thousands	6 Months Ended
Leases (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Mar. 31, 2022
Operating leases consisted [Member]
Cash paid for operating lease liabilities	$ 892	$ 987
Right-of-use assets obtained in exchange for new operating lease liabilities	1,838	294
finance leases consisted [Member]
Cash paid for finance lease liabilities	$ 104	73
Acquisition of equipment with finance lease		$ 320

Leases (Details 1)

Leases (Details 1)	3 Months Ended	6 Months Ended
Leases (Details 1)	Sep. 30, 2022	Mar. 31, 2023
Operating leases consisted [Member]
Weighted Average Remaining Lease Term For Operating Leases	1 year 9 months 18 days	2 years 6 months
Weighted average discount rate for operating leases	5.90%	5.70%
finance leases consisted [Member]
Weighted average remaining lease term for finance leases	3 years 3 months 18 days	3 years 1 month 6 days
Weighted average discount rate for finance leases	7.30%	7%

Leases (Details 2)

Leases (Details 2) $ in Thousands	Mar. 31, 2023 USD ($)
Operating leases consisted [Member]
Remainder of Fiscal 2023	$ 842
Fiscal 2024	1,588
Fiscal 2025	1,028
Fiscal 2026	615
Fiscal 2027	457
Thereafter	242
Less: Imputed Interest	(444)
Present Value Of Financing Lease Liabilities (a)	4,328
finance leases consisted [Member]
Remainder of Fiscal 2023	110
Fiscal 2024	167
Fiscal 2025	108
Fiscal 2026	105
Fiscal 2027	21
Less: Imputed Interest	(50)
Present Value Of Financing Lease Liabilities (a)	$ 461

Leases (Details Narrative)

Leases (Details Narrative) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
Leases (Details Narrative) - USD ($) $ in Thousands	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2023	Mar. 31, 2022	Sep. 30, 2022
Leases
Operating Lease Expires description			office lease expires in 2026
Operating Lease Expenses	$ 554	$ 543	$ 1,142	$ 1,077
Current Operating Lease Liabilities	1,461		1,461		$ 1,333
Current financing Leases Liabilities	$ 187		$ 187

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Sep. 30, 2022
Cost	$ 37,399	$ 37,399
Accumulated Amortization	(27,553)	(26,114)
Net Book Value	9,846	11,285
Customer Relationship [Member]
Cost	29,070	29,070
Accumulated Amortization	(19,801)	(18,482)
Net Book Value	9,269	10,588
Trade Names [Member]
Cost	8,329	8,329
Accumulated Amortization	(7,752)	(7,632)
Net Book Value	$ 577	$ 697

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets (Details 1) - USD ($) $ in Thousands	Mar. 31, 2023	Sep. 30, 2022
Estimated Amortization Expense
Remainder of Fiscal 2023	$ 1,440
Fiscal 2024	2,879
Fiscal 2025	2,741
Fiscal 2026	1,870
Fiscal 2027	916
Total	$ 9,846	$ 11,285

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets (Details Narrative) $ in Thousands	6 Months Ended
	Mar. 31, 2022 USD ($)
Goodwill and Intangible Assets
Non-cash impairment charge	$ 2,150

Senior Bank Loan Security and_2

Senior Bank Loan Security and Guarantee Agreement (Details Narrative) - USD ($)		3 Months Ended		6 Months Ended
	May 14, 2021	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2023	Mar. 31, 2022
Amortization Expense For Debt Costs				$ 76,000	$ 76,000
Minimum [Member]
Unused line fee ranging				0.375%
Maximum [Member]
Unused line fee ranging				0.50%
Security And Guaranty Agreement [Member]
Credit Facility, Maturity Date	May 14, 2026
Line of Credit under the terms of the CIT Facility	$ 20,000,000
Revolving Credit Facility Availability		$ 13,347,000		$ 13,347,000
Unamortized Debt Costs		484,000		484,000
Amortization Expense For Debt Costs		38,000	$ 38,000	76,000	76,000
Interest expense		$ 25,000	$ 25,000	$ 51,000	$ 51,000

Coronavirus Aid Relief and Ec_2

Coronavirus Aid Relief and Economic Security Act (CARES Act) Payroll Protection Program Loans (Details Narrative) $ in Thousands	6 Months Ended
	Mar. 31, 2022 USD ($)
Coronavirus Aid Relief and Economic Security Act (CARES Act) Payroll Protection Program Loans
Audit Threshold Limit, Amount	$ 2,000
Gain (loss) On Extinguishment Of Debt	$ 16,773

Sharebased Compensation (Detail

Sharebased Compensation (Details) - Restricted Stock [Member] - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended	6 Months Ended
	Dec. 31, 2022	Mar. 31, 2023
Non-vested Restricted Stock Outstanding, Beginning Balance	1,192	1,192
Granted	760	760
Vested	$ 0	$ 0
Non-vested Restricted Stock Outstanding, Ending Balance	1,952	1,952
Weighted Average Fair Value, Beginning Balance	$ 0.61	$ 0.61
Weighted Average Fair Value, Granted	0.79	0
Weighted Average Fair Value, Vested	0	0
Weighted Average Fair Value, Ending Balance	$ 0.69	$ 0.69

Sharebased Compensation (Deta_2

Sharebased Compensation (Details 1) - Stock Options [Member] - USD ($) $ / shares in Units, shares in Thousands	3 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022
Option outstanding, beginning balance	2,838	2,427
Option Granted		435
Forfeited	(55)	(24)
Option outstanding, ending balance	2,783	2,838	2,427
Exercisable, ending balance	1,815		1,111
Weighted Average Exercise Price Per Share Options outstanding, beginning balance	$ 1.54
Weighted Average Exercise Price Per Shares granted	0	$ 0.78
Weighted Average Exercise Price Per Share Forfeited	1.06	0.72
Weighted Average Exercise Price Per Share Options outstanding, ending balance	1.44	$ 1.43
Weighted Average Exercise Price Per Share, exercisable, ending balance	$ 1.88		$ 2.58
Weighted Average Remaining Contractual Life Options outstanding, beginning balance	7 years 9 months 7 days	7 years 7 months 24 days
Weighted Average Remaining Contractual Life Options outstanding, ending balance	7 years 6 months 7 days	7 years 9 months 7 days
Weighted Average Remaining Contractual Life, exercisable, ending balance	6 years 8 months 12 days		5 years 9 months 25 days
Total Intrinsic Value of Warrants Options outstanding, beginning balance	$ 0
Total Intrinsic Value Of Options, Granted	0
Total Intrinsic Value of Options,Options outstanding, ending balance	0		$ 0
Total Intrinsic Value Of Warrants Warrants Exercisable, ending Balance	$ 0

Sharebased Compensation (Deta_3

Sharebased Compensation (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended			6 Months Ended
	Mar. 31, 2023	Sep. 30, 2022	Mar. 31, 2022	Mar. 31, 2023	Mar. 31, 2022
Restricted stock options available to be granted under amended plan				4,717
Restricted Stock options available to be granted under amended plan				4,098
Directors and officers [Member]
Restricted shares granted based on fiscal 2022 performance				551
2013 Incentive Stock Plan [Member]
Shares authorized to be granted under amended plan				15,000
Restricted stock available to be granted under amended Plan				7,500
Stock option available to be granted under amended Plan				7,500
Restricted common stock shares granted under amendment plan				760
Restricted stock and stock options available to be granted under amended plan				8,815
Increased restricted stock and stock option grants under amended plan				10,000
Stock Option [Member]
Stock options granted under amended plan				524
Warrant [Member]
Weighted average remaining contractual life		2 years 6 months		2 years 3 days
Weighted average exercise price per share		$ 2		$ 2
Warrants outstanding		77		77
Warrants [Member] \| Stock Option [Member]
Restricted Stock options available to be granted under amended plan				435
Share-based compensation expense	$ 38		$ 76	$ 325	$ 151
Unrecognized compensation expense				$ 510
Weighted average vesting period				3 years 8 months 8 days
Restricted Stock [Member]
Share-based compensation expense	$ 88		$ 76	$ 175	$ 148
Unrecognized compensation expense				$ 624
Weighted average vesting period				3 years 21 days

Income Taxes (Details)

Income Taxes (Details) - Income Tax Provision and effective tax rate - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2023	Mar. 31, 2022
Provision for income taxes	$ 58	$ (8)	$ 131	$ (37)
Effective tax rate	8%	0%	9%	0%

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) $ in Thousands	6 Months Ended
	Mar. 31, 2023 USD ($)
Commitments and contingencies (Note 12)
Legal Settlement	$ 1,175
Litigation Settlement Amount Of Company Portion	$ 975

Segment Data (Details)

Segment Data (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
Segment Data (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2023	Mar. 31, 2022
Income from operations	$ 694	$ 1,177	$ 1,456	$ 1,150
Total revenue	38,859	39,629	80,007	82,476
Consolidated [Member]
Income from operations	694	1,177	1,456	1,150
Depreciation and amortization	817	1,109	1,638	2,209
Total revenue	38,859	39,629	80,007	82,476
Industrial Staffing Services [Member]
Contract services revenue	$ 3,225	$ 3,736	$ 6,844	$ 7,824
Contract services gross margin	16.50%	14.70%	15.90%	15%
Income from operations	$ 32	$ 580	$ 37	$ 692
Depreciation and amortization	14	15	29	31
Professional Staffing Services [Member]
Contract services revenue	$ 30,751	$ 30,009	$ 62,533	$ 62,605
Contract services gross margin	25.40%	26.90%	25.40%	27%
Income from operations	$ 1,964	$ 2,606	$ 4,518	$ 4,851
Depreciation and amortization	803	1,094	1,609	2,178
Permanent placement revenue	$ 4,883	$ 5,884	$ 10,630	$ 12,047
Placement services gross margin	100%	100%	100%	100%
Unallocated Expenses [Member]
Corporate administrative expenses	$ 983	$ 2,524	$ 2,214	$ 3,629
Corporate facility expenses	111	90	221	184
Share-based compensation expense	126	152	500	299
Board related expenses	82	34	164	68
Total unallocated expenses	$ 1,302	$ 2,800	$ 3,099	$ 4,180

Segment Data (Details Narrative

Segment Data (Details Narrative) - Professional Staffing Services [Member] - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2023	Mar. 31, 2022
Annual premium refunds	$ 2	$ 19	$ 2	$ 37
Adjusted Industrial Services gross margin	16.40%	14.20%	15.90%	14.50%