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Restructuring and Other Charges (Tables)

9 Months Ended

Jun. 28, 2024

Restructuring and Related Activities [Abstract]

Schedule of Restructuring and Other Charges Impacts on Reportable Segment Income by Line of Business

The following table summarizes the impacts of the Restructuring and other charges by reportable segment in connection with the Separation Transaction, PA Consulting investment, DVS segment reorganization, StreetLight and BlackLynx acquisitions, the Company’s transformation initiatives relating to real estate and other staffing programs, the ECR sale, and CH2M acquisition for the three and nine months ended June 28, 2024 and June 30, 2023 (in thousands):

			Three Months Ended												Nine Months Ended
			June 28, 2024						June 30, 2023						June 28, 2024						June 30, 2023
Critical Mission Solutions			$	5,801					$	(1,128)					$	12,702					$	2,136
People & Places Solutions			11,415						703						25,199						33,889
Divergent Solutions			2,348						100						4,075						5,312
PA Consulting			3,201						17,128						7,360						17,128
Corporate			35,323						14,109						92,049						19,731
Total			$	58,088					$	30,912					$	141,385					$	78,196
Amounts included in:
Operating profit (mainly SG&A) (1)			$	58,088					$	31,184					$	141,385					$	79,129
Other Income, net			—						(272)						—						(933)
			$	58,088					$	30,912					$	141,385					$	78,196

(1)The three and nine months ended June 28, 2024 included approximately $54.8 million and $133.9 million, respectively, in restructuring and other charges mainly relating to the Separation Transaction (primarily professional services and employee separation costs). Included in the three and nine months ended June 30, 2023 were $17.2 million in restructuring and other charges relating to the Company's investment in PA Consulting (primarily employee separation costs) and $13.4 million in separation activities (mainly professional services) relating to the Separation Transaction. The nine months ended June 30, 2023 included approximately $40.0 million in charges associated mainly with real estate impairments and related charges.

Schedule of Restructuring and Other Activities

The activity in the Company’s accruals for Restructuring and other charges for the nine months ended June 28, 2024 is as follows (in thousands):

Balance at September 29, 2023			$	37,318
Net Charges (Credits) (1)			141,336
Payments and other			(114,859)
Balance at June 28, 2024			$	63,795

(1) Excludes other net charges associated mainly with the real estate related impairments during the nine months ended June 28, 2024.

Schedule of Restructuring and Other Activities by Major Type of Costs

The following table summarizes the Restructuring and other charges by major type of costs for the three and nine months ended June 28, 2024 and June 30, 2023 (in thousands):

			Three Months Ended												Nine Months Ended
			June 28, 2024						June 30, 2023						June 28, 2024						June 30, 2023
Lease Abandonments and Impairments			$	—					$	803					$	49					$	38,076
Terminations			25,494						17,925						49,045						26,434
Outside Services (1)			26,793						12,168						73,859						13,646
Other (2)			5,801						16						18,432						40
Total			$	58,088					$	30,912					$	141,385					$	78,196

(1) Amounts in the three and nine months ended June 28, 2024 are comprised of outside services relating to the Separation Transaction.

(2) Amounts in the three and nine months ended June 28, 2024 are comprised of charges relating to the Separation Transaction.

Schedule of Cumulative Amounts Incurred for Restructuring and Other Activities Costs

Cumulative amounts incurred to date under our various Restructuring and other activities described above by each major type of cost as of June 28, 2024 are as follows (in thousands):

Lease Abandonments and Impairments			$	432,773
Terminations			217,361
Outside Services			419,549
Other			214,366
Total			$	1,284,049

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Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets.

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