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v3.25.2

Revenues and Allowances (Tables) | 6 Months Ended
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Jun. 28, 2025
Revenue from Contract with Customer [Abstract] |
Schedule of disaggregate CRA's revenue by type of contract and geographic location | The following tables disaggregate CRA’s revenue by type of contract and geographic location (in thousands):
|  | Fiscal Quarter Ended |  | Fiscal Year-to-Date Period Ended
Type of Contract |  | June 28, 2025 |  | June 29, 2024 |  | June 28, 2025 |  | June 29, 2024
Consulting services revenues: |  |  |  |  |  |  |  |
Fixed-price |  | $ | 29,413 |  |  | $ | 29,292 |  |  | $ | 59,742 |  |  | $ | 59,373 |
Time-and-materials |  | 157,465 |  |  | 142,150 |  |  | 308,987 |  |  | 283,857 |
Total |  | $ | 186,878 |  |  | $ | 171,442 |  |  | $ | 368,729 |  |  | $ | 343,230 |
Revenues have been attributed to locations based on the location of the legal entity generating the revenues.
|  | Fiscal Quarter Ended |  | Fiscal Year-to-Date Period Ended
Geographic Breakdown |  | June 28, 2025 |  | June 29, 2024 |  | June 28, 2025 |  | June 29, 2024
Consulting services revenues: |  |  |  |  |  |  |  |
United States |  | $ | 151,745 |  |  | $ | 138,601 |  |  | $ | 301,458 |  |  | $ | 280,805 |
United Kingdom |  | 22,463 |  |  | 22,161 |  |  | 45,587 |  |  | 43,315 |
Other |  | 12,670 |  |  | 10,680 |  |  | 21,684 |  |  | 19,110 |
Total |  | $ | 186,878 |  |  | $ | 171,442 |  |  | $ | 368,729 |  |  | $ | 343,230 |
Schedule of bad debt expense, net of recoveries | The following table presents CRA's bad debt expense, net of recoveries of previously written off allowances (in thousands):
|  | Fiscal Quarter Ended |  | Fiscal Year-to-Date Period Ended
|  | June 28, 2025 |  | June 29, 2024 |  | June 28, 2025 |  | June 29, 2024
Bad debt expense (recovery), net |  | $ | 129 |  |  | $ | 18 |  |  | $ | 563 |  |  | $ | 681 |
Schedule of expenses are subject to reimbursement | The following expenses are subject to reimbursement (in thousands):
|  | Fiscal Quarter Ended |  | Fiscal Year-to-Date Period Ended
|  | June 28, 2025 |  | June 29, 2024 |  | June 28, 2025 |  | June 29, 2024
Reimbursable expenses |  | $ | 19,615 |  |  | $ | 16,361 |  |  | $ | 36,121 |  |  | $ | 33,423 |
Schedule of opening and closing balances and result of changes in contract liability balance (in thousands) | The following table presents the open and closing balances of CRA's accounts receivable, net and unbilled services, net (in thousands):
|  | June 28, 2025 |  | December 28, 2024 |  | December 30, 2023
Accounts receivable, net |  | $ | 159,717 |  |  | $ | 162,293 |  |  | $ | 142,729 |
Unbilled services, net |  | $ | 75,308 |  |  | $ | 57,255 |  |  | $ | 56,827 |
The following table presents the closing balances of CRA's contract liabilities (in thousands):
|  | June 28, 2025 |  | December 28, 2024 |  | December 30, 2023
Contract liabilities |  | $ | 2,966 |  |  | $ | 7,340 |  |  | $ | 6,037 |
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):
|  | Fiscal Quarter Ended |  | Fiscal Year-to-Date Period Ended
|  | June 28, 2025 |  | June 29, 2024 |  | June 28, 2025 |  | June 29, 2024
Amounts included in contract liabilities at the beginning of the period |  | $ | 2,567 |  |  | $ | 2,296 |  |  | $ | 6,983 |  |  | $ | 5,612 |
Performance obligations satisfied in previous periods |  | $ | 3,686 |  |  | $ | 3,394 |  |  | $ | 2,702 |  |  | $ | 3,515 |

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- Definition Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-10 + Details
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- Definition Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-5 + Details
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