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Revenues and Allowances (Tables)
12 Months Ended
Dec. 28, 2024
Revenue from Contract with Customer [Abstract]  
Schedule of disaggregation of revenue by type of contract and geographic breakdown
The following tables disaggregate CRA's revenue by type of contract and geographic location (in thousands):
Year EndedYear EndedYear Ended
Type of Contract
December 28,
2024
(52 weeks)
December 30,
2023
(52 weeks)
December 31,
2022
(52 weeks)
Consulting services revenues:
Fixed-price$126,657 $113,983 $110,129 
Time-and-materials560,757 509,993 480,772 
Total$687,414 $623,976 $590,901 
Revenues have been attributed to locations based on the location of the legal entity generating the revenues.
Year EndedYear EndedYear Ended
Geographic Breakdown
December 28,
2024
(52 weeks)
December 30,
2023
(52 weeks)
December 31,
2022
(52 weeks)
Consulting services revenues:
United States$558,803 $493,923 $470,233 
United Kingdom86,533 94,445 89,235 
Other42,078 35,608 31,433 
Total$687,414 $623,976 $590,901 
Schedule of rollforward of the variable consideration and allowances for accounts receivable
A rollforward of the variable consideration and doubtful accounts reserves for accounts receivable, which includes allowances for doubtful accounts of $1.1 million and $0.6 million as of December 28, 2024 and December 30, 2023, respectively, is as follows (in thousands):
Fiscal YearFiscal Year
20242023
Balance at beginning of fiscal year$4,335 $2,640 
Increases to reserves, net of recoveries5,355 5,510 
Amounts written off and foreign currency translation(4,031)(3,815)
Balance at end of fiscal year$5,659 $4,335 
Schedule of rollforward of the variable consideration and allowances for unbilled services
A rollforward of the variable consideration and doubtful accounts reserves for unbilled services is as follows (in thousands):
Fiscal YearFiscal Year
20242023
Balance at beginning of fiscal year$1,629 $1,120 
Increases to reserves, net of recoveries10,565 7,966 
Amounts written off and foreign currency translation(10,783)(7,457)
Balance at end of fiscal year$1,411 $1,629 
Schedule of bad debt expense
The following table presents CRA's bad debt expense, net of recoveries of previously written off allowances (in thousands):
Year EndedYear EndedYear Ended
December 28,
2024
(52 weeks)
December 30,
2023
(52 weeks)
December 31,
2022
(52 weeks)
Bad debt expense (recovery), net$534 $533 $(345)
Schedule of reimbursable expenses included in revenues The following expenses are subject to reimbursement (in thousands):
Year EndedYear EndedYear Ended
December 28,
2024
(52 weeks)
December 30,
2023
(52 weeks)
December 31,
2022
(52 weeks)
Reimbursable expenses$65,739 $65,277 $63,318 
Schedule of opening and closing balances and result of changes in contract liability balance (in thousands) The following table presents the closing balances of CRA's contract liabilities (in thousands):
Year EndedYear EndedYear Ended
December 28,
2024
(52 weeks)
December 30,
2023
(52 weeks)
December 31,
2022
(52 weeks)
Contract liabilities$7,340 $6,037 $6,977 
CRA recognized the following revenue that was included in the contract liabilities balance as of the opening of the respective period or for performance obligations satisfied in previous periods (in thousands):
Year EndedYear EndedYear Ended
December 28,
2024
(52 weeks)
December 30,
2023
(52 weeks)
December 31,
2022
(52 weeks)
Amounts included in contract liabilities at the beginning of the fiscal year$5,885 $6,700 $8,325 
Performance obligations satisfied in previous fiscal years$3,607 $2,912 $2,207 
Accounts receivable, allowance for credit Loss The following table presents the open and closing balances of CRA's accounts receivable, net and unbilled services, net (in thousands):
Year EndedYear EndedYear Ended
December 28,
2024
(52 weeks)
December 30,
2023
(52 weeks)
December 31,
2022
(52 weeks)
Accounts receivable, net$162,293 $142,729 $143,644 
Unbilled services, net$57,255 $56,827 $51,343