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Segment Reporting
9 Months Ended
Sep. 27, 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. 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 EndedFiscal Year-to-Date
Period Ended
September 27,
2025
September 28,
2024
September 27,
2025
September 28,
2024
Revenues$185,891 $167,748 $554,620 $510,979 
Employee compensation and fringe benefit costs115,390 101,991 339,047 313,408 
Forgivable loan amortization8,525 6,384 22,605 24,141 
Client reimbursable expenses17,802 16,107 53,923 49,530 
Other segment expense (1)
27,950 27,236 81,061 79,243 
Provision for income taxes4,751 4,593 16,387 12,991 
Segment net income11,473 11,437 41,597 31,666 
Reconciliation of profit or loss
Adjustments and reconciling items— — — — 
Consolidated net income$11,473 $11,437 $41,597 $31,666 
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.