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Business Segments (Tables) | 12 Months Ended
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Dec. 31, 2024
Segment Reporting [Abstract] |
Schedule of Reconciliation of Revenue and Operating Income by Reportable Segment to Consolidated Results | The following tables provide a reconciliation of service revenues and segment income by reportable segment to consolidated results (in thousands):
| Year Ended December 31,
Contract Talent Solutions | 2024 |  | 2023 |  | 2022
Service revenues(1) | $ | 3,357,872 |  |  | $ | 3,895,332 |  |  | $ | 4,532,847 |
Segment costs of services(2) | 2,041,348 |  |  | 2,346,020 |  |  | 2,728,818 |
Compensation expenses(3) | 884,121 |  |  | 934,024 |  |  | 973,341 |
Other(4) | 301,885 |  |  | 322,473 |  |  | 338,407 |
Segment selling, general and administrative expenses | 1,186,006 |  |  | 1,256,497 |  |  | 1,311,748 |
Segment income | $ | 130,518 |  |  | $ | 292,815 |  |  | $ | 492,281 |
| Year Ended December 31,
Permanent Placement Talent Solutions | 2024 |  | 2023 |  | 2022
Service revenues(1) | $ | 487,204 |  |  | $ | 567,486 |  |  | $ | 725,155 |
Segment costs of services(2) | 985 |  |  | 1,105 |  |  | 1,449 |
Compensation expenses(3) | 359,205 |  |  | 405,747 |  |  | 506,006 |
Other(4) | 80,962 |  |  | 85,630 |  |  | 90,078 |
Segment selling, general and administrative expenses | 440,167 |  |  | 491,377 |  |  | 596,084 |
Segment income | $ | 46,052 |  |  | $ | 75,004 |  |  | $ | 127,622 |
| Year Ended December 31,
Protiviti | 2024 |  | 2023 |  | 2022
Service revenues(1) | $ | 1,950,761 |  |  | $ | 1,929,699 |  |  | $ | 1,980,140 |
Segment costs of services(2) | 1,487,511 |  |  | 1,454,127 |  |  | 1,427,675 |
Compensation expenses(3) | 93,296 |  |  | 88,337 |  |  | 82,314 |
Other(4) | 209,754 |  |  | 199,561 |  |  | 199,440 |
Segment selling, general and administrative expenses | 303,050 |  |  | 287,898 |  |  | 281,754 |
Segment income | $ | 160,200 |  |  | $ | 187,674 |  |  | $ | 270,711 |
| Year Ended December 31,
Combined Segment | 2024 |  | 2023 |  | 2022
Service revenues(1) | $ | 5,795,837 |  |  | $ | 6,392,517 |  |  | $ | 7,238,142 |
Costs of services(2) | 3,529,844 |  |  | 3,801,252 |  |  | 4,157,942 |
Compensation expenses(3) | 1,336,622 |  |  | 1,428,108 |  |  | 1,561,661 |
Other(4) | 592,601 |  |  | 607,664 |  |  | 627,925 |
Selling, general and administrative expenses | 1,929,223 |  |  | 2,035,772 |  |  | 2,189,586 |
Combined segment income | 336,770 |  |  | 555,493 |  |  | 890,614 |
Amortization of intangible assets | 1,217 |  |  | 2,883 |  |  | 1,667 |
Interest income, net | (22,118) |  |  | (23,973) |  |  | (8,008) |
Income before income taxes | $ | 357,671 |  |  | $ | 576,583 |  |  | $ | 896,955 |
(1)Service revenues presented above are shown net of eliminations of intersegment revenues. Intersegment revenues between the contract talent solutions segment and the Protiviti segment were $471.8 million, $442.3 million and $552.2 million for the years ended December 31, 2024, 2023, and 2022, respectively. Service revenues related to the intersegment activity are reflected in the Protiviti segment. (2)Segment costs of services consist of direct payroll, payroll taxes and benefit costs, as well as reimbursable expenses. Direct costs related to the intersegment activity are reflected in the Protiviti segment, including the costs of candidate payroll, fringe benefits and incremental recruiter compensation. For further information on costs of services, see Note A—“Summary of Significant Accounting Policies.” (3)Includes payroll and applicable taxes, employee incentive compensation and other employee costs not included in direct cost as noted above. (4)Other selling, general and administrative expenses is comprised of advertising, as well as other allocated expenses including lease expense, depreciation, cloud computing service costs and overhead costs. These costs are allocated to the individual segments based on an internal allocation method.
Schedule of Revenue and Long-Lived Assets by Geographic Location | The following table represents service revenues by geographic location (in thousands):
|  | Year Ended December 31,
|  | 2024 |  | 2023 |  | 2022
Service revenues (a) |  |  |  |  |  |
U.S. |  | $ | 4,519,506 |  |  | $ | 4,957,163 |  |  | $ | 5,712,330 |
International (b) |  | 1,276,331 |  |  | 1,435,354 |  |  | 1,525,812 |
|  | $ | 5,795,837 |  |  | $ | 6,392,517 |  |  | $ | 7,238,142 |
(a)No customer accounted for more than 10% of the Company’s total service revenues in any year presented. (b)No country represented more than 10% of revenues in any year presented. The following table represents long-lived assets, net, which includes property, plant and equipment, net, right-of-use assets and noncurrent deferred income taxes, by geographic location (in thousands):
| December 31,
| 2024 |  | 2023
Long-lived assets, net |  |  |
U.S. | $ | 375,936 |  |  | $ | 368,745 |
International | 100,132 |  |  | 89,455 |
| $ | 476,068 |  |  | $ | 458,200 |
Schedule of Depreciation Expense | The following table represents depreciation expense by segment (in thousands):
|  | Year Ended December 31,
|  | 2024 |  | 2023 |  | 2022
Depreciation expense |  |  |  |  |  |
Contract talent solutions |  | $ | 26,230 |  |  | $ | 25,803 |  |  | $ | 24,145 |
Permanent placement talent solutions |  | 8,533 |  |  | 8,786 |  |  | 8,630 |
Protiviti |  | 17,290 |  |  | 16,775 |  |  | 14,623 |
|  | $ | 52,053 |  |  | $ | 51,364 |  |  | $ | 47,398 |

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- Definition Tabular disclosure of information concerning material long-lived assets (excluding financial instruments, customer relationships with financial institutions, mortgage and other servicing rights, deferred policy acquisition costs, and deferred taxes assets) located in identified geographic areas and/or the amount of revenue from external customers attributed to that country from which revenue is material. An entity may also provide subtotals of geographic information about groups of countries. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(1)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-41 + Details
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- 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
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