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Net Income Per Share | 6 Months Ended
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Jul. 04, 2026
Earnings Per Share [Abstract] |
Net Income Per Share | Net Income Per Share CRA calculates basic earnings per share using the two-class method. CRA calculates diluted earnings per share using the more dilutive of either the two-class method or the treasury stock method. The two-class method was more dilutive for the fiscal quarters and fiscal year-to-date periods ended July 4, 2026 and June 28, 2025. Under the two-class method, net earnings are allocated to each class of common stock and participating security as if all net earnings for the period had been distributed. CRA's participating securities consist of unvested share-based payment awards that contain a nonforfeitable right to receive dividends and therefore are considered to participate in undistributed earnings with common shareholders. Net earnings allocable to these participating securities were not material for the fiscal quarters and fiscal year-to-date periods ended July 4, 2026 and June 28, 2025. The following table presents the calculation of basic and diluted net income per share (in thousands, except per share data):
|  | Fiscal Quarter Ended |  | Fiscal Year-to-Date Period Ended
|  | July 4, 2026 |  | June 28, 2025 |  | July 4, 2026 |  | June 28, 2025
Numerator: |  |  |  |  |  |  |  |
Net income — basic |  | $ | 13,508 |  |  | $ | 12,122 |  |  | $ | 24,640 |  |  | $ | 30,124 |
Less: net income attributable to participating shares |  | 23 |  |  | 23 |  |  | 39 |  |  | 61 |
Net income — diluted |  | $ | 13,485 |  |  | $ | 12,099 |  |  | $ | 24,601 |  |  | $ | 30,063 |
Denominator: |  |  |  |  |  |  |  |
Weighted average shares outstanding — basic |  | $ | 6,348 |  |  | $ | 6,694 |  |  | $ | 6,430 |  |  | $ | 6,734 |
Effect of dilutive stock options and restricted stock units |  | 59 |  |  | 59 |  |  | 68 |  |  | 73 |
Weighted average shares outstanding — diluted |  | 6,407 |  |  | 6,753 |  |  | 6,498 |  |  | 6,807 |
Net income per share: |  |  |  |  |  |  |  |
Basic |  | $ | 2.13 |  |  | $ | 1.81 |  |  | $ | 3.84 |  |  | $ | 4.47 |
Diluted |  | $ | 2.10 |  |  | $ | 1.79 |  |  | $ | 3.79 |  |  | $ | 4.42 |
Anti-dilutive share-based awards are excluded from the calculation of common stock equivalents for purposes of computing diluted weighted average shares outstanding. For the fiscal quarter and fiscal year-to-date period ended July 4, 2026, the anti-dilutive share-based awards that were excluded from the calculation of common stock equivalents for purposes of computing diluted weighted average shares outstanding amounted to 10,163 and 2,541 shares, respectively. For the fiscal quarter and fiscal year-to-date period ended June 28, 2025, the anti-dilutive share-based awards that were excluded from the calculation of common stock equivalents for purposes of computing diluted weighted average shares outstanding amounted to 5,229 and 1,283 shares, respectively.

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