XML 37 R28.htm IDEA: XBRL DOCUMENT v3.23.2

Segment Information and Geographical Data (Tables)

6 Months Ended

Jun. 30, 2023

Segment Reporting [Abstract]

Segment Information and Geographical Data

The tables below set forth information about the Company’s operating segments for the second quarter and six months ended June 30, 2023, and July 1, 2022, along with the items necessary to reconcile the segment information to the totals reported in the accompanying consolidated financial statements (in thousands):

		Quarter Ended								Six Months Ended
		June 30,				July 1,				June 30,				July 1,
		2023				2022				2023				2022
Global S&BT:
Total revenue*		$	43,632			$	44,530			$	85,967			$	87,167
Segment profit			13,102				16,269				26,909				31,910
Oracle Solutions:
Total revenue*		$	20,775			$	19,971			$	37,943			$	41,483
Segment profit			5,886				4,301				8,935				8,834
SAP Solutions:
Total revenue*		$	12,695			$	11,427			$	24,421			$	22,942
Segment profit			2,990				2,977				5,624				5,391
Total Company:
Total revenue*		$	77,102			$	75,928			$	148,331			$	151,592
Total segment profit		$	21,978			$	23,547			$	41,468			$	46,135
Items not allocated to segment level:
Corporate general and administrative expenses**			5,610				5,935				10,571				11,569
Non-cash stock based compensation expense			2,772				2,718				5,219				5,317
Depreciation and amortization			806				838				1,636				1,784
Restructuring and asset impairment settlement			-				(125	)			-				(125	)
Interest expense, net			921				28				1,780				56
Income from continuing operations before taxes		$	11,869			$	14,153			$	22,262			$	27,534

*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, as well as any foreign currency gains and losses. Corporate general and administrative expenses exclude non cash compensation expense and one-time, non-recurring expenses and benefits.

Geographic Revenue before Reimbursements

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):

		Quarter Ended								Six Months Ended
		June 30,				July 1,				June 30,				July 1,
		2023				2022				2023				2022
United States		$	65,272			$	66,717			$	126,622			$	131,110
Europe			7,673				5,103				13,734				12,640
Other (Australia, Canada, India and Uruguay)			4,157				4,108				7,975				7,842
Total revenue		$	77,102			$	75,928			$	148,331			$	151,592

Long-Lived Assets Attributable To Geographic Areas

Long-lived assets are attributable to the following geographic areas (in thousands):

		June 30,				December 30,
		2023				2022
Long-lived assets:
United States		$	91,327			$	89,705
Europe			14,349				13,640
Other (Australia, Canada, India and Uruguay)			417				482
Total long-lived assets		$	106,093			$	103,827

X

- Definition

Tabular disclosure of the names of foreign countries in which material long-lived assets other than financial instruments, long-term customer relationships of a financial institution, mortgage and other servicing rights, deferred policy acquisition costs, and deferred tax assets are located, and amount of such long-lived assets located in that country or foreign geographic area.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-41

+ Details

Name:	us-gaap_ScheduleOfEntityWideDisclosureOnGeographicAreasLongLivedAssetsInIndividualForeignCountriesByCountryTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the names of foreign countries from which revenue is material and the amount of revenue from external customers attributed to those countries. An entity may also provide subtotals of geographic information about groups of countries.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-41

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2

+ Details

Name:	us-gaap_ScheduleOfRevenueFromExternalCustomersAttributedToForeignCountriesByGeographicAreaTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 25
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-25

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-30

+ Details

Name:	us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_SegmentReportingAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration