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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2024
Income Tax Disclosure [Abstract] |
Components of Net Income from Continuing Operations Before Income Taxes | Income Tax Provision. The components of net income before income taxes are as follows (in thousands):
|  | 2024 |  |  | 2023 |  |  | 2022 |
Domestic |  | $ | 89,166 |  |  | $ | 72,769 |  |  | $ | 53,251 |
Australia |  |  | (5,722 | ) |  |  | 854 |  |  |  | (5,851 | )
India |  |  | 12,537 |  |  |  | 10,008 |  |  |  | 9,517 |
Ireland |  |  | (297 | ) |  |  | (236 | ) |  |  | (3,391 | )
United Kingdom |  |  | 7,105 |  |  |  | 2,029 |  |  |  | 2,533 |
Foreign other |  |  | 9,483 |  |  |  | 6,927 |  |  |  | 4,722 |
Total |  | $ | 112,272 |  |  | $ | 92,351 |  |  | $ | 60,781 |
Schedule of Components of Income Tax Expense (Benefit) | The income tax provision consists of the following (in thousands):
|  | 2024 |  |  | 2023 |  |  | 2022 |
Current: |  |  |  |  |  |  |  |  |
Federal |  | $ | 28,602 |  |  | $ | 34,438 |  |  | $ | 30,012 |
State |  |  | 6,483 |  |  |  | 8,230 |  |  |  | 6,517 |
Australia |  |  | (474 | ) |  |  | (333 | ) |  |  | 55 |
India |  |  | 2,977 |  |  |  | 3,601 |  |  |  | 4,370 |
Ireland |  |  | 548 |  |  |  | 336 |  |  |  | 273 |
United Kingdom |  |  | 867 |  |  |  | 1,002 |  |  |  | 349 |
Foreign other |  |  | 2,920 |  |  |  | 2,391 |  |  |  | 2,772 |
|  |  | 41,923 |  |  |  | 49,665 |  |  |  | 44,348 |
Deferred: |  |  |  |  |  |  |  |  |
Federal |  |  | (2,596 | ) |  |  | (19,687 | ) |  |  | (21,962 | )
State |  |  | (10,741 | ) |  |  | (1,982 | ) |  |  | (3,073 | )
Australia |  |  | (1,629 | ) |  |  | (896 | ) |  |  | (890 | )
India |  |  | 655 |  |  |  | (1,231 | ) |  |  | (1,388 | )
Ireland |  |  | (223 | ) |  |  | (205 | ) |  |  | (341 | )
United Kingdom |  |  | (2,774 | ) |  |  | (233 | ) |  |  | 469 |
Foreign other |  |  | 805 |  |  |  | 674 |  |  |  | (442 | )
|  |  | (16,503 | ) |  |  | (23,560 | ) |  |  | (27,627 | )
Total income tax provision |  | $ | 25,420 |  |  | $ | 26,105 |  |  | $ | 16,721 |
Schedule of Effective Income Tax Rate Reconciliation | The difference between our income tax provision computed at the statutory Federal income tax rate and our financial statement income tax provision is summarized as follows (in thousands):
|  | 2024 |  |  | 2023 |  |  | 2022 |
Provision at Federal rate of 21% |  | $ | 23,577 |  |  | $ | 19,394 |  |  | $ | 12,764 |
State income taxes, net of Federal impact |  |  | 2,526 |  |  |  | 4,485 |  |  |  | 2,079 |
Research and experimentation credits |  |  | (1,601 | ) |  |  | (1,053 | ) |  |  | (1,560 | )
Stock award vesting |  |  | 159 |  |  |  | (554 | ) |  |  | (1,355 | )
Tax uncertainties |  |  | (323 | ) |  |  | (289 | ) |  |  | (227 | )
Section 162(m) compensation limitation |  |  | 2,389 |  |  |  | 2,955 |  |  |  | 2,326 |
Foreign rate differential |  |  | 1,229 |  |  |  | 987 |  |  |  | 571 |
Valuation allowance for deferred tax assets |  |  | (2,599 | ) |  |  | (1,655 | ) |  |  | 638 |
Withholding tax |  |  | 2,701 |  |  |  | 2,728 |  |  |  | 1,948 |
FMLA Credit |  |  | (174 | ) |  |  | (112 | ) |  |  | (245 | )
Foreign tax credit |  |  | (2,712 | ) |  |  | (36 | ) |  |  | - |
Other impact of foreign operations |  |  | (131 | ) |  |  | 256 |  |  |  | 422 |
Statutory rate change |  |  | (457 | ) |  |  | 111 |  |  |  | 303 |
Convertible debt premium |  |  | - |  |  |  | - |  |  |  | (1,017 | )
Other |  |  | 836 |  |  |  | (1,112 | ) |  |  | 74 |
Total income tax provision |  | $ | 25,420 |  |  | $ | 26,105 |  |  | $ | 16,721 |
Net Deferred Income Tax Assets | Deferred Income Taxes. Net deferred income tax assets as of December 31, 2024 and 2023 are as follows (in thousands):
|  | 2024 |  |  | 2023 |
Deferred income tax assets |  | $ | 125,057 |  |  | $ | 109,536 |
Deferred income tax liabilities |  |  | (28,889 | ) |  |  | (25,351 | )
Valuation allowance |  |  | (22,967 | ) |  |  | (26,453 | )
Net deferred income tax assets |  | $ | 73,201 |  |  | $ | 57,732 |
The Components of Net Deferred Income Tax Assets (Liabilities) | The components of our net deferred income tax assets (liabilities) as of December 31, 2024 and 2023 are as follows (in thousands):
|  | 2024 |  |  | 2023 |
Net deferred income tax assets (liabilities): |  |  |  |  |  |
Accrued expenses and reserves |  | $ | 9,472 |  |  | $ | 10,907 |
Stock-based compensation |  |  | 6,753 |  |  |  | 5,643 |
Software |  |  | (509 | ) |  |  | 80 |
Client contracts and related intangibles |  |  | (10,419 | ) |  |  | (7,536 | )
Goodwill |  |  | (16,638 | ) |  |  | (14,874 | )
Net operating loss carryforwards |  |  | 23,668 |  |  |  | 25,379 |
Property and equipment |  |  | (1,323 | ) |  |  | (2,941 | )
Deferred revenue |  |  | 6,373 |  |  |  | 6,539 |
Debt financing |  |  | 6,010 |  |  |  | 7,396 |
Foreign exchange gain/loss |  |  | 1,512 |  |  |  | 2,010 |
Operating lease right-of-use assets and lease liabilities |  |  | 2,763 |  |  |  | 3,555 |
Research and Development |  |  | 66,178 |  |  |  | 46,817 |
Unrecognized tax benefit |  |  | 413 |  |  |  | 326 |
Credits and incentives |  |  | 1,672 |  |  |  | 384 |
Other |  |  | 243 |  |  |  | 500 |
Total net deferred income tax assets |  |  | 96,168 |  |  |  | 84,185 |
Less: valuation allowance |  |  | (22,967 | ) |  |  | (26,453 | )
Net deferred income tax assets |  | $ | 73,201 |  |  | $ | 57,732 |
Reconciliation of Beginning and Ending Balances of Liability for Unrecognized Tax Benefits | A reconciliation of the beginning and ending balances of our liability for unrecognized tax benefits is as follows (in thousands):
|  | 2024 |  |  | 2023 |  |  | 2022 |
Balance, beginning of year |  | $ | 1,858 |  |  | $ | 2,562 |  |  | $ | 2,929 |
Additions related to prior acquisitions |  |  | - |  |  |  | - |  |  |  | 2 |
Lapse of statute of limitations |  |  | (692 | ) |  |  | (409 | ) |  |  | 5 |
Additions for tax positions of prior years |  |  | - |  |  |  | 100 |  |  |  | 8 |
Reductions for tax positions of prior years |  |  | (54 | ) |  |  | (395 | ) |  |  | (382 | )
Balance, end of year |  | $ | 1,112 |  |  | $ | 1,858 |  |  | $ | 2,562 |

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