XML 35 R23.htm IDEA: XBRL DOCUMENT
v3.22.4

Segment Information and Geographical Data | 12 Months Ended
--- | ---
Dec. 30, 2022
Segment Reporting [Abstract] |
Segment Information and Geographical Data | 15. Segment Information and Geographical Data Effective in the third quarter of fiscal year 2022, the Company has reorganized its operating and internal reporting structure to better align with its primary market solutions. As a result of the reorganization and in accordance with ASC 280, management has made the determination to present three operating segments and three reportable segments: (1) Global S&BT, (2) Oracle Solutions, and (3) SAP Solutions. Global S&BT includes the results of the Company’s strategic business consulting practices; Oracle Solutions includes the results of the Company’s Oracle EPM/ERP and AMS practices; SAP Solutions includes the Company’s SAP applications and related SAP service offerings. Due to the change in reportable segments, the Company has presented the segment information for the twelve months ended December 30, 2022, December 31, 2021, and January 1, 2021, respectively. While our consolidated results were not impacted by this change, we recast the historical segment information below for comparability. The SAP Solutions reportable segment is the only segment that contains software license sales. The measurement criteria for segment profit or loss are substantially the same for each reportable segment, excluding any unusual or infrequent items, if any. Segment profit consists of the revenues generated by a segment, less operating expenses that are incurred directly by the segment. Unallocated costs include corporate costs related to administrative functions that are performed in a centralized manner that are not attributable to a particular segment. Segment information related to assets has been omitted as the CODM does not receive discrete financial information regarding assets at the segment level. 15. Segment Information and Geographical Data (continued) The tables below set forth information about the Company’s operating segments for the years ended December 30, 2022, December 31, 2021 and January 1, 2021 along with the items necessary to reconcile the segment information to the totals reported in the accompanying consolidated financial statements (in thousands):
|  | Year Ended |
|  | December 30, |  |  | December 31, |  |  | January 1, |
|  | 2022 |  |  | 2021 |  |  | 2021 |
Global S&BT: |  |  |  |  |  |  |  |  |
Total revenue* |  | $ | 169,660 |  |  | $ | 146,224 |  |  | $ | 117,820 |
Segment profit |  |  | 61,319 |  |  |  | 49,321 |  |  |  | 27,307 |
Oracle Solutions: |  |  |  |  |  |  |  |  |
Total revenue* |  | $ | 76,320 |  |  | $ | 74,886 |  |  | $ | 73,095 |
Segment profit |  |  | 15,335 |  |  |  | 15,662 |  |  |  | 11,676 |
SAP Solutions: |  |  |  |  |  |  |  |  |
Total revenue* |  | $ | 47,762 |  |  | $ | 57,699 |  |  | $ | 48,567 |
Segment profit |  |  | 12,827 |  |  |  | 18,843 |  |  |  | 13,453 |
Total Company: |  |  |  |  |  |  |  |  |
Total revenue* |  | $ | 293,742 |  |  | $ | 278,809 |  |  | $ | 239,482 |
Total segment profit |  | $ | 89,481 |  |  | $ | 83,826 |  |  | $ | 52,436 |
Items not allocated to segment level: |  |  |  |  |  |  |  |  |
Corporate general and administrative expenses** |  |  | 21,180 |  |  |  | 22,840 |  |  |  | 19,038 |
Non-cash stock based compensation expense |  |  | 10,267 |  |  |  | 10,122 |  |  |  | 9,740 |
Acquisition-related compensation expense |  |  | - |  |  |  | 11 |  |  |  | 50 |
Depreciation and amortization |  |  | 3,437 |  |  |  | 4,377 |  |  |  | 4,478 |
Restructuring and asset impairment (settlement) charge |  |  | (651 | ) |  |  | - |  |  |  | 10,488 |
Interest expense, net |  |  | 144 |  |  |  | 95 |  |  |  | 126 |
Income from continuing operations before taxes |  | $ | 55,104 |  |  | $ | 46,381 |  |  | $ | 8,516 |
*Total revenue includes reimbursable expenses, which are project travel-related expenses passed through to a client with no associated operating margin. **Corporate general and administrative expenses primarily include costs related to business support functions including accounting and finance, human resources, legal, information technology and office administration. Corporate general and administrative expenses exclude one-time, non-recurring expenses and benefits. The tables below set forth information on the Company's geographical data. Total revenue, which is primarily based on the country of the contracting entity, was attributed to the following geographical areas (in thousands):
|  | Year Ended |
|  | December 30, |  |  | December 31, |  |  | January 1, |
|  | 2022 |  |  | 2021 |  |  | 2021 |
Revenue: |  |  |  |  |  |  |  |  |
United States |  | $ | 253,935 |  |  | $ | 244,499 |  |  | $ | 205,203 |
Europe |  |  | 23,866 |  |  |  | 20,627 |  |  |  | 23,764 |
Other (Australia, Canada, India and Uruguay) |  |  | 15,941 |  |  |  | 13,683 |  |  |  | 10,515 |
Total Revenue |  | $ | 293,742 |  |  | $ | 278,809 |  |  | $ | 239,482 |
15. Segment Information and Geographical Data (continued) Long-lived assets are attributed to geographic areas as follows (in thousands):
|  | December 30, |  |  | December 31, |
|  | 2022 |  |  | 2021 |
Long-lived assets: |  |  |  |  |  |
North America |  | $ | 89,705 |  |  | $ | 89,199 |
Europe |  |  | 13,640 |  |  |  | 15,583 |
Other (Australia, Canada, India and Uruguay) |  |  | 482 |  |  |  | 583 |
Total long-lived assets |  | $ | 103,827 |  |  | $ | 105,365 |
As of December 30, 2022 and December 31, 2021 foreign assets included $13.5 million and $15.1 million, respectively, of goodwill related to acquisitions.

X
- References No definition available. + Details
Name: | us-gaap_SegmentReportingAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8924-108599 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 34 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8981-108599 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8721-108599 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9031-108599 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (f) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (e) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 26 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8844-108599 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9038-108599 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (d) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9054-108599 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 15 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8657-108599 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8721-108599 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -URI https://asc.fasb.org/topic&trid=2134510 + Details
Name: | us-gaap_SegmentReportingDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration