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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.

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- Definition

Reconciliation of adjusted segment EBITDA to income before income tax provision.

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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

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