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SEGMENT INFORMATION | 9 Months Ended
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Sep. 28, 2012
SEGMENT INFORMATION |
SEGMENT INFORMATION |
10. 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. Prior to December 30, 2011, 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. Segment information for the comparable prior year period has been restated to conform to the Company’s current segment presentation of four operating segments. 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 included in the Company’s 2011 Annual Report on Form 10-K filed on March 29, 2012. There were no intersegment sales in the three and nine months ended September 28, 2012. 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 as of and for the fiscal three and nine months ended September 28, 2012 and for the fiscal three and nine months ended September 30, 2011 is as follows:
|  | Engineering Services |  | Energy Efficiency Services |  | Public Finance Services |  | Homeland Security Services |  | Unallocated Corporate |  | Intersegment |  | Consolidated Total |
Fiscal Three Months Ended September 28, 2012 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contract revenue |  | $ | 9,314,000 |  | $ | 8,592,000 |  | $ | 2,534,000 |  | $ | 1,107,000 |  | $ | — |  | $ | — |  | $ | 21,547,000 |
Segment profit (loss) before income taxes |  | 224,000 |  | 863,000 |  | 334,000 |  | (41,000 | ) | — |  | — |  | 1,380,000 |
Net income (loss) |  | 73,000 |  | 521,000 |  | 217,000 |  | (24,000 | ) | — |  | — |  | 787,000 |
Segment assets(1) |  | 10,885,000 |  | 11,712,000 |  | 3,493,000 |  | 1,138,000 |  | 38,287,000 |  | (23,129,000 | ) | 42,386,000 |
Fiscal Three Months Ended September 30, 2011 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contract revenue |  | $ | 8,496,000 |  | $ | 16,090,000 |  | $ | 2,502,000 |  | $ | 1,517,000 |  | $ | — |  | $ | — |  | $ | 28,605,000 |
Segment profit (loss) before income taxes |  | 308,000 |  | 1,513,000 |  | 549,000 |  | (2,000 | ) | — |  | — |  | 2,368,000 |
Net income (loss) |  | 252,000 |  | 1,428,000 |  | 500,000 |  | (15,000 | ) | — |  | — |  | 2,165,000 |
Segment assets(1) |  | 10,111,000 |  | 32,429,000 |  | 4,080,000 |  | 2,321,000 |  | 32,413,000 |  | (23,130,000 | ) | 58,224,000 |
Fiscal Nine Months Ended September 28, 2012 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contract revenue |  | $ | 25,454,000 |  | $ | 34,510,000 |  | $ | 7,413,000 |  | $ | 3,119,000 |  | $ | — |  | $ | — |  | $ | 70,496,000 |
Segment (loss) profit before income taxes |  | (985,000 | ) | (19,848,000 | ) | 652,000 |  | (410,000 | ) | — |  | — |  | (20,591,000 | )
Net (loss) income |  | (712,000 | ) | (17,049,000 | ) | 413,000 |  | (252,000 | ) | — |  | — |  | (17,600,000 | )
Segment assets(1) |  | 10,885,000 |  | 11,712,000 |  | 3,493,000 |  | 1,138,000 |  | 38,287,000 |  | (23,129,000 | ) | 42,386,000 |
Fiscal Nine Months Ended September 30, 2011 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contract revenue |  | $ | 26,080,000 |  | $ | 39,074,000 |  | $ | 7,382,000 |  | $ | 4,623,000 |  | $ | — |  | $ | — |  | $ | 77,159,000 |
Segment profit (loss) before income taxes |  | 171,000 |  | 2,364,000 |  | 698,000 |  | (222,000 | ) | — |  | — |  | 3,011,000 |
Net income (loss) |  | 132,000 |  | 2,073,000 |  | 606,000 |  | (202,000 | ) | — |  | — |  | 2,609,000 |
Segment assets(1) |  | 10,111,000 |  | 32,429,000 |  | 4,080,000 |  | 2,321,000 |  | 32,413,000 |  | (23,130,000 | ) | 58,224,000 |
(1) Segment assets are presented net of intercompany receivables.

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8864-108599 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8933-108599 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 35 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8984-108599 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8380-108599 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8538-108599 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9054-108599 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8595-108599 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 131 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 33 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8971-108599 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 26 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8844-108599 Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599 Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9031-108599 Reference 15: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9038-108599 + Details
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