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SEGMENT INFORMATION
 12 Months Ended
Dec. 30, 2011
SEGMENT INFORMATION  
SEGMENT INFORMATION

13. SEGMENT INFORMATION

        The Company has four reporting segments: Engineering Services, Energy Efficiency Services, Public Finance Services and Homeland Security Services. The Engineering Services segment consists of Willdan Engineering and Public Agency Resources. The Engineering Services segment offers a broad range of engineering and planning services to our public and private sector clients. The Energy Efficiency Services segment, which consists of Willdan Energy Solutions, provides energy efficiency and sustainability consulting services to utilities, state agencies, municipalities, private industry and non-profit organizations. Historically, the energy efficiency and sustainability services were aggregated into the Engineering Services segment. Given the manner in which the chief operating decision maker reviews financial results and allocates resources, these services now compromise a separate reporting segment. Historical results have been separately provided. The Public Finance Services segment, which consists of Willdan Financial Services, provides expertise and support for the various financing techniques employed by public agencies to finance their operations and infrastructure along with the mandated reporting and other requirements associated with these financings. The Homeland Security Services segment, which consists of Willdan Homeland Solutions, provides national preparedness, homeland security consulting, public safety and emergency response services to cities, related municipal service agencies and other entities.

        The accounting policies applied to determine the segment information are the same as those described in the summary of significant accounting policies. There were no intersegment sales for any of the fiscal years in the three-year period ended December 30, 2011. Management evaluates the performance of each segment based upon income or loss from operations before income taxes. Certain segment asset information including expenditures for long-lived assets has not been presented as it is not reported to or reviewed by the chief operating decision maker. In addition, enterprise-wide service line contract revenue is not included as it is impracticable to report this information for each group of similar services.

        Financial information with respect to the reportable segments and reconciliation to the amounts reported in the Company's consolidated financial statements follows:

 
   Engineering
Services 		  Energy Efficiency
Services 		  Public Finance
Services 		  Homeland Security
Services 		  Unallocated
Corporate(2)(3) 		  Intersegment   Consolidated
Total 		 

Fiscal Year 2011:

                                            

Contract revenue

   $ 33,850,000   $ 57,731,000   $ 9,687,000   $ 5,897,000   $ —   $ —   $ 107,165,000  

Depreciation and amortization

     372,000     306,000     67,000     132,000     —     —     877,000  

Interest expense (income)

     93,000     (21,000 )   (5,000 )   10,000     —     —     77,000  

Segment (loss) profit before income tax expense

     (158,000 )   3,271,000     1,116,000     (299,000 )   (600,000 )   —     3,330,000  

Income tax expense (benefit)

     7,000     1,296,000     469,000     (67,000 )   (205,000 )   —     1,500,000  

Net (loss) income

     (165,000 )   1,975,000     647,000     (232,000 )   (395,000 )   —     1,830,000  

Segment assets(1)

     9,667,000     39,416,000     4,008,000     2,010,000     32,339,000     (23,129,000 )   64,311,000  

Fiscal Year 2010:

                                            

Contract revenue

     33,012,000     29,211,000     10,364,000     5,309,000     —     —     77,896,000  

Depreciation and amortization

     597,000     179,000     152,000     114,000     —     —     1,042,000  

Interest expense (income)

     18,000     59,000     (20,000 )   (3,000 )   —     —     54,000  

Segment (loss) profit before income tax expense

     (31,000 )   2,158,000     698,000     360,000     (121,000 )   —     3,064,000  

Income tax (benefit) expense

     (224,000 )   397,000     120,000     58,000     (7,000 )   —     344,000  

Net income (loss)

     193,000     1,761,000     578,000     302,000     (114,000 )(1)   —     2,720,000  

Segment assets(1)

     8,266,000     26,651,000     4,029,000     1,957,000     28,947,000     (20,396,000 )   49,454,000  

Fiscal Year 2009:

                                            

Contract revenue

     33,797,000     12,490,000     11,792,000     3,526,000     —     —     61,605,000  

Depreciation and amortization

     886,000     605,000     219,000     104,000     —     —     1,814,000  

Interest expense

     33,000     (8,000 )   6,000     7,000     —     —     38,000  

Segment loss (profit) before income tax expense

     (6,304,000 )   643,000     (1,747,000 )   (13,000 )   (85,000 )   —     (7,506,000 )

Income tax (benefit) expense

     (1,651,000 )   182,000     (442,000 )   3,000     (23,000 )   —     (1,931,000 )

Net loss

     (4,653,000 )   461,000     (1,305,000 )   (16,000 )   (62,000 )(1)   —     (5,575,000 )

Segment assets(1)

     9,005,000     14,541,000     3,774,000     1,784,000 )   29,520,000     (18,292,000 )   40,332,000  
(1)
Segment assets represent segment assets, net of intercompany receivables.

(2)
The following sets forth the amounts included in the net loss that was Unallocated Corporate for fiscal years 2011, 2010 and 2009:

 
   2011   2010   2009  

Unallocated net loss:

                    

Income tax benefit

   $ 205,000   $ 7,000   $ 23,000  

Other

     (600,000 )   (121,000 )   (85,000 )
               

 

   $ (395,000 ) $ (114,000 ) $ (62,000 )
               
(3)
The following sets forth the assets that are included in Unallocated Corporate as of December 30, 2011, December 31, 2010 and January 1, 2010.

 
   2011   2010   2009  

Assets:

                    

Cash and cash equivalents

   $ 2,378,000   $ 6,169,000   $ 8,207,000  

Prepaid expenses

     1,268,000     1,211,000     1,258,000  

Intercompany receivables

     117,937,000     114,703,000     111,466,000  

Income tax receivable

     —     —     51,000  

Other receivables

     41,000     75,000     67,000  

Equipment and leasehold improvements, net

     329,000     380,000     458,000  

Investments in subsidiaries

     23,130,000     20,396,000     18,293,000  

Other assets

     5,194,000     716,000     1,187,000  
               

 

   $ 150,277,000   $ 143,650,000   $ 140,987,000