XML 30 R19.htm IDEA: XBRL DOCUMENT v3.25.1
Segment Reporting
 3 Months Ended
Mar. 29, 2025
Segment Reporting [Abstract]  
Segment Reporting Segment Reporting
CRA manages its business globally within one operating segment, professional and consulting services, in accordance with ASC Topic 280, Segment Reporting (“ASC 280”). The accounting policies of the professional and consulting services segment are the same as those described in Note 1 of our Annual Report on Form 10-K for the fiscal year ended December 28, 2024, filed with the SEC on February 20, 2025.
The chief operating decision maker, which is our Chief Executive Officer, assesses performance for the professional and consulting services segment and decides how to allocate resources based on consolidated net income that is also reported in the condensed consolidated statements of operations as net income. The measure of segment assets is reported in the condensed consolidated balance sheets as total assets.
The following table represents consolidated net income reported by segment revenue, segment profit or loss, and significant segment expenses (in thousands):
Fiscal Quarter Ended
March 29,
2025		March 30,
2024
Revenues$181,851 $171,789 
Employee compensation and fringe benefit costs112,798 105,149 
Forgivable loan amortization6,652 5,772 
Client reimbursable expenses16,506 17,061 
Other segment expense (1)
21,250 24,795 
Provision for income taxes6,643 5,321 
Segment net income18,002 13,691 
Reconciliation of profit or loss
Adjustments and reconciling items— — 
Consolidated net income$18,002 $13,691 
1 Other segment expenses included in segment net income includes, rent, commissions to non-employee experts, legal and professional services, software subscription and data services, travel and entertainment expenses, training and marketing expenses, other operating expenses, depreciation and amortization, interest expense, net, and foreign currency gains (losses), net.