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BGSF, Inc. – ‘10-K’ for 12/26/21 – ‘EX-23.1’

On:  Wednesday, 3/9/22, at 9:29pm ET   ·   As of:  3/10/22   ·   For:  12/26/21   ·   Accession #:  1474903-22-20   ·   File #:  1-36704

Previous ‘10-K’:  ‘10-K’ on 3/11/21 for 12/27/20   ·   Next:  ‘10-K’ on 3/16/23 for 1/1/23   ·   Latest:  ‘10-K’ on 3/15/24 for 12/31/23   ·   18 References:   

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  As Of               Filer                 Filing    For·On·As Docs:Size

 3/10/22  BGSF, Inc.                        10-K       12/26/21   99:12M

Annual Report   —   Form 10-K

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   1.36M 
 2: EX-21.1     Subsidiaries List                                   HTML     27K 
 3: EX-23.1     Consent of Expert or Counsel                        HTML     26K 
 4: EX-31.1     Certification -- §302 - SOA'02                      HTML     30K 
 5: EX-31.2     Certification -- §302 - SOA'02                      HTML     30K 
 6: EX-32.1     Certification -- §906 - SOA'02                      HTML     29K 
12: R1          Document And Entity Information                     HTML     90K 
13: R2          Audit Information                                   HTML     31K 
14: R3          Nature of Operations                                HTML     34K 
15: R4          Contingencies                                       HTML     34K 
16: R5          Consolidated Balance Sheets                         HTML    166K 
17: R6          Consolidated Balance Sheets - Parenthetical         HTML     56K 
18: R7          Consolidated Statements of Operations               HTML    151K 
19: R8          Consolidated Statements of Changes in               HTML    121K 
                Stockholders' Equity                                             
20: R9          Consolidated Statements of Changes in               HTML     28K 
                Stockholders' Equity - Parenthetical                             
21: R10         Consolidated Statements of Cash Flows               HTML    161K 
22: R11         Summary of Significant Accounting Policies          HTML     98K 
23: R12         Acquisitions                                        HTML     75K 
24: R13         Discontinued Operations                             HTML     61K 
25: R14         Property and Equipment, Net                         HTML     38K 
26: R15         Intangible Assets                                   HTML     62K 
27: R16         Goodwill                                            HTML     39K 
28: R17         Accrued Payroll and Expenses, Contingent            HTML     46K 
                Consideration, and Other Long-Term Liabilities                   
29: R18         Income Taxes                                        HTML     82K 
30: R19         Debt                                                HTML     62K 
31: R20         Fair Value Measurements                             HTML     41K 
32: R21         Equity                                              HTML     34K 
33: R22         Share-Based Compensation                            HTML    120K 
34: R23         Leases                                              HTML     34K 
35: R24         Related Party Transactions                          HTML     29K 
36: R25         Team Member Benefit Plan                            HTML     30K 
37: R26         Business Segments                                   HTML     94K 
38: R27         Quarterly Financial Data (Unaudited)                HTML    124K 
39: R28         Subsequent Events                                   HTML     30K 
40: R29         Summary of Significant Accounting Policies          HTML    116K 
                (Policies)                                                       
41: R30         Summary of Significant Accounting Policies          HTML     63K 
                (Tables)                                                         
42: R31         Acquisitions (Tables)                               HTML     72K 
43: R32         Discontinued Operations (Tables)                    HTML     61K 
44: R33         Property and Equipment, Net (Tables)                HTML     37K 
45: R34         Intangible Assets (Tables)                          HTML     64K 
46: R35         Goodwill (Tables)                                   HTML     39K 
47: R36         Accrued Payroll and Expenses, Contingent            HTML     46K 
                Consideration, and Other Long-Term Liabilities                   
                (Tables)                                                         
48: R37         Income Taxes (Tables)                               HTML     85K 
49: R38         Debt (Tables)                                       HTML     58K 
50: R39         Fair Value Measurements (Tables)                    HTML     38K 
51: R40         Share-Based Compensation (Tables)                   HTML    121K 
52: R41         Leases (Tables)                                     HTML     33K 
53: R42         Business Segments (Tables)                          HTML     91K 
54: R43         Quarterly Financial Data (Unaudited) (Tables)       HTML    124K 
55: R44         Summary of Significant Accounting Policies          HTML     35K 
                (Schedule of Revenue from External Customers by                  
                Geographic Areas) (Details)                                      
56: R45         Summary of Significant Accounting Policies          HTML     36K 
                (Changes in the Allowance for Doubtful Accounts)                 
                (Details)                                                        
57: R46         Summary of Significant Accounting Policies          HTML     54K 
                (Details Textual)                                                
58: R47         Summary of Significant Accounting Policies          HTML     42K 
                (Schedule of Weighted Average Number of Shares)                  
                (Details)                                                        
59: R48         Summary of Significant Accounting Policies          HTML     34K 
                (Schedule of Antidilutive Securities) (Details)                  
60: R49         Acquisitions (Details Textual)                      HTML     60K 
61: R50         Acquisitions (Schedule of Recognized Identified     HTML     71K 
                Assets Acquired and Liabilities Assumed) (Details)               
62: R51         Acquisitions (Allocation of Intangible Assets)      HTML     49K 
                (Details)                                                        
63: R52         Acquisitions (Pro Forma Information) (Details)      HTML     46K 
64: R53         DISCONTINUED OPERATIONS - Narrative (Details)       HTML     34K 
65: R54         DISCONTINUED OPERATIONS - Financial Results of      HTML     60K 
                Instaff (Details)                                                
66: R55         DISCONTINUED OPERATIONS - Assets Sold and           HTML     60K 
                Liabilities Assumed of Discontinued Operations for               
                InStaff (Details)                                                
67: R56         Property and Equipment, Net (Schedule of Property,  HTML     41K 
                Plant and Equipment) (Details)                                   
68: R57         Property and Equipment, Net (Details Textual)       HTML     28K 
69: R58         Intangible Assets (Schedule of Finite and           HTML     56K 
                Indefinite Lived Intangible Assets) (Details)                    
70: R59         Intangible Assets (Schedule of Future Amortization  HTML     42K 
                Expense) (Details)                                               
71: R60         Intangible Assets (Detail Textual)                  HTML     29K 
72: R61         Goodwill (Details)                                  HTML     36K 
73: R62         Accrued Payroll and Expenses, Contingent            HTML     39K 
                Consideration, and Other Long-Term Liabilities                   
                (Schedule of Accrued Liabilities) (Details)                      
74: R63         ACCRUED PAYROLL AND EXPENSES, OTHER LONG-TERM       HTML     30K 
                LIABILITIES, AND CONTINGENT CONSIDERATION -                      
                Narrative (Details)                                              
75: R64         Accrued Payroll and Expenses, Contingent            HTML     43K 
                Consideration, and Other Long-Term Liabilities                   
                (Schedule of Future Estimated Earnout Payments)                  
                (Details)                                                        
76: R65         Income Taxes (Schedule of Income Tax Expense)       HTML     41K 
                (Detail)                                                         
77: R66         Income Taxes (Significant Components of Deferred    HTML     50K 
                Income Taxes) (Details)                                          
78: R67         Income Taxes (Schedule of Effective Income Tax      HTML     59K 
                Rate Reconciliation) (Details)                                   
79: R68         Debt (Details Textual)                              HTML     65K 
80: R69         Debt (Borrowings under the Revolving Facility)      HTML     44K 
                (Details)                                                        
81: R70         Debt (Schedule of Long Term Debt) (Details)         HTML     43K 
82: R71         Debt (Maturities on the Revolving Facility)         HTML     40K 
                (Details)                                                        
83: R72         Fair Value Measurements (Schedule of Fair Value)    HTML     52K 
                (Details)                                                        
84: R73         Equity (Details Textual)                            HTML     43K 
85: R74         SHARE-BASED COMPENSATION- Stock Options and         HTML    142K 
                Restricted Stock (Details)                                       
86: R75         SHARE-BASED COMPENSATION- Restricted Stock          HTML     54K 
                Activity (Details)                                               
87: R76         SHARE-BASED COMPENSATION- Stock Warrants (Details)  HTML     89K 
88: R77         SHARE-BASED COMPENSATION- Narrative (Details)       HTML     28K 
89: R78         Leases (Details Textual)                            HTML     37K 
90: R79         Leases - Undiscounted Annual Future Minimum Lease   HTML     41K 
                Payments (Details)                                               
91: R80         Team Member Benefit Plan (Details Textual)          HTML     37K 
92: R81         Business Segments (Details)                         HTML    102K 
93: R82         Quarterly Financial Data (Unaudited) (Details)      HTML    113K 
94: R83         Subsequent Events (Details Textual)                 HTML     45K 
97: XML         IDEA XML File -- Filing Summary                      XML    184K 
95: XML         XBRL Instance -- bgsf-20211226_htm                   XML   2.74M 
96: EXCEL       IDEA Workbook of Financial Reports                  XLSX    124K 
 8: EX-101.CAL  XBRL Calculations -- bgsf-20211226_cal               XML    316K 
 9: EX-101.DEF  XBRL Definitions -- bgsf-20211226_def                XML    726K 
10: EX-101.LAB  XBRL Labels -- bgsf-20211226_lab                     XML   2.01M 
11: EX-101.PRE  XBRL Presentations -- bgsf-20211226_pre              XML   1.25M 
 7: EX-101.SCH  XBRL Schema -- bgsf-20211226                         XSD    192K 
98: JSON        XBRL Instance as JSON Data -- MetaLinks              498±   731K 
99: ZIP         XBRL Zipped Folder -- 0001474903-22-000020-xbrl      Zip    652K 


‘EX-23.1’   —   Consent of Expert or Counsel


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Exhibit 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in the Registration Statement No. 333-259971 on Form S-3, and No. 333-251192, No. 333-251193, No. 333-218869, and No. 333-193014 on Form S-8 of BGSF, Inc., of our reports dated March 9, 2022, relating to the consolidated financial statements, and the effectiveness of BGSF, Inc.'s internal control over financial reporting, appearing in this Annual Report on Form 10-K of BGSF, Inc. for the fiscal year ended December 26, 2021.

/s/ Whitley Penn LLP

Dallas, Texas
March 9, 2022




Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K’ Filing    Date    Other Filings
Filed as of:3/10/228-K
Filed on:3/9/228-K
For Period end:12/26/21
 List all Filings 


18 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 3/02/22  BGSF, Inc.                        8-K:1,7,9   2/28/22   12:1.7M
 2/12/21  BGSF, Inc.                        8-K:5,9     2/08/21   13:338K
 2/11/21  BGSF, Inc.                        8-K:1,2,7,9 2/08/21   14:1.7M
 9/15/20  BGSF, Inc.                        DEF 14A    12/29/19    1:1.4M
 3/12/20  BGSF, Inc.                        10-K       12/29/19   93:10M
 2/07/20  BGSF, Inc.                        8-K:1,2,7,9 2/03/20    3:652K
12/16/19  BGSF, Inc.                        8-K:1,2,7,912/13/19    3:436K
 7/22/19  BGSF, Inc.                        8-K:1,2,9   7/16/19    2:2.1M
 3/12/19  BGSF, Inc.                        10-K       12/30/18   93:10M
10/30/18  BGSF, Inc.                        10-Q        9/30/18   64:5.9M
 6/05/18  BGSF, Inc.                        8-K:1,5,9   5/31/18    2:80K
 3/28/17  BGSF, Inc.                        DEF 14A     3/28/17    1:765K
 2/01/16  BGSF, Inc.                        8-K:1,2,5,7 1/26/16    4:258K
 2/12/14  BGSF, Inc.                        8-K:1,5,9   2/06/14    4:164K                                   Toppan Merrill/FA
 2/04/14  BGSF, Inc.                        8-K:1,2,9   1/29/14    4:757K                                   Toppan Merrill/FA
11/04/13  BGSF, Inc.                        S-1/A                 10:2.3M                                   Toppan Merrill/FA
10/28/13  BGSF, Inc.                        S-1/A                 10:2.4M                                   Toppan Merrill/FA
10/10/13  BGSF, Inc.                        S-1                   39:16M                                    Toppan Merrill/FA
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Filing Submission 0001474903-22-000020   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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