XML 43 R32.htm IDEA: XBRL DOCUMENT
v3.25.1

Segment Reporting (Tables) | 3 Months Ended
--- | ---
Mar. 31, 2025
Segment Reporting [Abstract] |
Schedule of Revenues and Adjusted Segment Earnings before Interest, Taxes, Depreciation and Amortization for Reportable Segments | The tables below summarize revenues, significant expenses and gross profit by reportable segment:
Three Months Ended March 31, 2025 |  | Corporate Finance |  | FLC |  | Economic Consulting |  | Technology |  | Strategic Communications |  | Total
Revenues |  | $ | 343,645 |  |  | $ | 190,602 |  |  | $ | 179,861 |  |  | $ | 97,156 |  |  | $ | 87,018 |  |  | $ | 898,282 |
Direct costs |  |  |  |  |  |  |  |  |  |  |  |
Compensation expenses (1) |  | 210,418 |  |  | 110,878 |  |  | 129,105 |  |  | 37,131 |  |  | 45,479 |  |  | 533,011 |
Other segment items (2) |  | 21,154 |  |  | 7,083 |  |  | 9,340 |  |  | 27,127 |  |  | 11,213 |  |  | 75,917 |
|  | 231,572 |  |  | 117,961 |  |  | 138,445 |  |  | 64,258 |  |  | 56,692 |  |  | 608,928 |
Segment gross profit (3) |  | $ | 112,073 |  |  | $ | 72,641 |  |  | $ | 41,416 |  |  | $ | 32,898 |  |  | $ | 30,326 |  |  | $ | 289,354 |
Three Months Ended March 31, 2024 |  | Corporate Finance |  | FLC |  | Economic Consulting |  | Technology |  | Strategic Communications |  | Total
Revenues |  | $ | 366,010 |  |  | $ | 176,074 |  |  | $ | 204,548 |  |  | $ | 100,713 |  |  | $ | 81,208 |  |  | $ | 928,553 |
Direct costs |  |  |  |  |  |  |  |  |  |  |  |
Compensation expenses (1) |  | 215,440 |  |  | 104,362 |  |  | 144,301 |  |  | 36,600 |  |  | 44,219 |  |  | 544,922 |
Other segment items (2) |  | 22,750 |  |  | 8,032 |  |  | 15,139 |  |  | 27,469 |  |  | 7,722 |  |  | 81,112 |
|  | 238,190 |  |  | 112,394 |  |  | 159,440 |  |  | 64,069 |  |  | 51,941 |  |  | 626,034 |
Segment gross profit (3) |  | $ | 127,820 |  |  | $ | 63,680 |  |  | $ | 45,108 |  |  | $ | 36,644 |  |  | $ | 29,267 |  |  | $ | 302,519 |
(1)The significant expense category and amounts align with the segment-level information that is regularly provided to the CODM. (2)Other segment items include expenses for contractor fees, depreciation and other costs. In our Technology segment, other segment items also include expenses related to software and licensing and data storage. (3)Includes internal cost recovery for work performed on corporate projects of $3.6 million and $3.4 million for the three months ended March 31, 2025 and 2024, respectively. Costs associated with billable work performed on corporate projects are included in unallocated corporate expenses as SG&A expenses in the Condensed Consolidated Statements of Comprehensive Income.
Schedule of Reconciliation of Net Income to Adjusted Segment Earnings Before Interest, Taxes, Depreciation and Amortization | The table below reconciles income before income tax provision to total segment gross profit:
| Three Months Ended March 31,
| 2025 |  | 2024
Income before income tax provision | $ | 80,581 |  |  | $ | 99,495 |
Add back: |  |  |
Interest expense | 968 |  |  | 1,719 |
Interest income and other | (2,842) |  |  | (1,581) |
Amortization of intangibles | 1,017 |  |  | 1,016 |
Special charges | 25,295 |  |  | — |
Selling, general and administrative expenses (1) | 184,335 |  |  | 201,870 |
Total segment gross profit (1) | $ | 289,354 |  |  | $ | 302,519 |
(1)Includes internal cost recovery for work performed on corporate projects of $3.6 million and $3.4 million for the three months ended March 31, 2025 and 2024, respectively.

X
- Definition Reconciliation of adjusted segment EBITDA to income before income tax provision. + References No definition available. + Details
Name: | fcn_ScheduleOfReconciliationOfAdjustedSegmentEBITDATableTableTextBlock
Namespace Prefix: | fcn_
Data Type: | dtr-types1:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-25 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-30 + Details
Name: | us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_SegmentReportingAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration