{"url_path":"/sec/sgrp/10-k/2026/item-13","section_key":"item-13","section_title":"Item 13 Certain Relationships and Related Transactions, and Director Independence **","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-03-31","source_url":"https://www.sec.gov/Archives/edgar/data/1004989/0001437749-26-010508-index.html","accession_number":"0001437749-26-010508","cik":"0001004989","ticker":"SGRP","issuer_name":"SPAR Group, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1004989/0001437749-26-010508-index.html","primary_entity_key":"0001004989","primary_entity_name":"SPAR Group, Inc."},"word_count":173,"has_tables":true,"body_markdown":"**Item 13. Certain Relationships and Related Transactions, and Director Independence **\n\n \n\nReference is made to the information set forth in the 2026 Proxy Statement under the captions: \"CORPORATE GOVERNANCE\", including (without limitation) \"Director Independence\", \"Contractually Dedicated Seats\", \"2026 By-Laws\", \"Significant Stockholder Governance Limitations\"; and \"TRANSACTIONS WITH RELATED PERSONS, PROMOTERS AND CERTAIN CONTROL PERSONS\", including (without limitation) \"Related Party Transactions\", \"Change of Control, Voting and Restricted Stock Agreement\", \"Other Domestic Related Party Transactions\", \"International Joint Venture Transactions to Sell the Company’s Ownership Interests to Related JV Parties\", \"Agreement to sell the Company’s ownership interest in its South African Joint Venture\", \"Agreement to sell the Company’s ownership interest in its Chinese Joint Venture\", \"Agreement to sell the Company’s Brazilian subsidiary that owns its interest in its Brazilian Joint Venture\", \"Agreement to sell SPAR's 100% ownership interest in SPAR Japan\", \"Agreement to sell SPAR's 51% ownership interest in its Indian Joint Venture\", \"Agreement to sell SPAR's 51% ownership interest in its Mexican Joint Venture\", \"Summary of Certain Related Party Transactions\", and \"Other Related Party Transactions and Arrangements\"."}