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v3.25.2

Segment Reporting (Tables) | 6 Months Ended
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Jun. 30, 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 June 30, 2025 |  | Corporate Finance |  | FLC |  | Economic Consulting |  | Technology |  | Strategic Communications |  | Total
Revenues |  | $ | 379,239 |  |  | $ | 186,517 |  |  | $ | 191,657 |  |  | $ | 83,599 |  |  | $ | 102,650 |  |  | $ | 943,662 |
Direct costs |  |  |  |  |  |  |  |  |  |  |  |
Compensation expenses (1) |  | 224,942 |  |  | 114,485 |  |  | 134,904 |  |  | 36,519 |  |  | 49,538 |  |  | 560,388 |
Other segment items (2) |  | 21,209 |  |  | 6,275 |  |  | 14,939 |  |  | 22,345 |  |  | 15,985 |  |  | 80,753 |
|  | 246,151 |  |  | 120,760 |  |  | 149,843 |  |  | 58,864 |  |  | 65,523 |  |  | 641,141 |
Segment gross profit (3) |  | $ | 133,088 |  |  | $ | 65,757 |  |  | $ | 41,814 |  |  | $ | 24,735 |  |  | $ | 37,127 |  |  | $ | 302,521 |
Six Months Ended June 30, 2025 |  | Corporate Finance |  | FLC |  | Economic Consulting |  | Technology |  | Strategic Communications |  | Total
Revenues |  | $ | 722,884 |  |  | $ | 377,119 |  |  | $ | 371,518 |  |  | $ | 180,755 |  |  | $ | 189,668 |  |  | $ | 1,841,944 |
Direct costs |  |  |  |  |  |  |  |  |  |  |  |
Compensation expenses (1) |  | 435,360 |  |  | 225,363 |  |  | 264,009 |  |  | 73,650 |  |  | 95,017 |  |  | 1,093,399 |
Other segment items (2) |  | 42,363 |  |  | 13,358 |  |  | 24,279 |  |  | 49,472 |  |  | 27,198 |  |  | 156,670 |
|  | 477,723 |  |  | 238,721 |  |  | 288,288 |  |  | 123,122 |  |  | 122,215 |  |  | 1,250,069 |
Segment gross profit (3) |  | $ | 245,161 |  |  | $ | 138,398 |  |  | $ | 83,230 |  |  | $ | 57,633 |  |  | $ | 67,453 |  |  | $ | 591,875 |
Three Months Ended June 30, 2024 |  | Corporate Finance |  | FLC |  | Economic Consulting |  | Technology |  | Strategic Communications |  | Total
Revenues |  | $ | 347,971 |  |  | $ | 169,496 |  |  | $ | 230,873 |  |  | $ | 115,875 |  |  | $ | 84,941 |  |  | $ | 949,156 |
Direct costs |  |  |  |  |  |  |  |  |  |  |  |
Compensation expenses (1) |  | 209,373 |  |  | 111,950 |  |  | 143,873 |  |  | 38,976 |  |  | 46,613 |  |  | 550,785 |
Other segment items (2) |  | 22,196 |  |  | 7,974 |  |  | 15,166 |  |  | 33,474 |  |  | 8,154 |  |  | 86,964 |
|  | 231,569 |  |  | 119,924 |  |  | 159,039 |  |  | 72,450 |  |  | 54,767 |  |  | 637,749 |
Segment gross profit (3) |  | $ | 116,402 |  |  | $ | 49,572 |  |  | $ | 71,834 |  |  | $ | 43,425 |  |  | $ | 30,174 |  |  | $ | 311,407 |
Six Months Ended June 30, 2024 |  | Corporate Finance |  | FLC |  | Economic Consulting |  | Technology |  | Strategic Communications |  | Total
Revenues |  | $ | 713,981 |  |  | $ | 345,570 |  |  | $ | 435,421 |  |  | $ | 216,588 |  |  | $ | 166,149 |  |  | $ | 1,877,709 |
Direct costs |  |  |  |  |  |  |  |  |  |  |  |
Compensation expenses (1) |  | 424,813 |  |  | 216,312 |  |  | 288,174 |  |  | 75,576 |  |  | 90,832 |  |  | 1,095,707 |
Other segment items (2) |  | 44,946 |  |  | 16,006 |  |  | 30,305 |  |  | 60,943 |  |  | 15,876 |  |  | 168,076 |
|  | 469,759 |  |  | 232,318 |  |  | 318,479 |  |  | 136,519 |  |  | 106,708 |  |  | 1,263,783 |
Segment gross profit (3) |  | $ | 244,222 |  |  | $ | 113,252 |  |  | $ | 116,942 |  |  | $ | 80,069 |  |  | $ | 59,441 |  |  | $ | 613,926 |
(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 $4.4 million and $7.9 million for the three and six months ended June 30, 2025, respectively, and $4.3 million and $7.8 million for the three and six months ended June 30, 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 June 30, |  | Six Months Ended June 30,
|  | 2025 |  | 2024 |  | 2025 |  | 2024
Income before income tax provision |  | $ | 91,939 |  |  | $ | 102,682 |  |  | $ | 172,520 |  |  | $ | 202,177 |
Add back: |  |  |  |  |  |  |  |
Interest expense |  | 5,257 |  |  | 3,319 |  |  | 6,225 |  |  | 5,038 |
Interest income and other |  | 2,068 |  |  | (1,909) |  |  | (774) |  |  | (3,490) |
Amortization of intangibles |  | 1,053 |  |  | 1,080 |  |  | 2,070 |  |  | 2,096 |
Special charges |  | — |  |  | — |  |  | 25,295 |  |  | — |
Selling, general and administrative expenses (1) |  | 202,204 |  |  | 206,235 |  |  | 386,539 |  |  | 408,105 |
Total segment gross profit (1) |  | $ | 302,521 |  |  | $ | 311,407 |  |  | $ | 591,875 |  |  | $ | 613,926 |
(1)Includes internal cost recovery for work performed on corporate projects of $4.4 million and $7.9 million for the three and six months ended June 30, 2025, respectively, and $4.3 million and $7.8 million for the three and six months ended June 30, 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.

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