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Segment Information and Geographical Data | 9 Months Ended
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Sep. 29, 2023
Segment Reporting [Abstract] |
Segment Information and Geographical Data | 12. Segment Information and Geographical Data The Company has organized its operating and internal reporting structure to align with its primary market solutions. In accordance with ASC 280, the Company determined it has 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 Digital AMS practices; SAP Solutions includes the Company’s SAP applications and related SAP service offerings. The SAP Solutions reportable segment is the only segment that contains software sales revenue. 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 revenue generated by a segment, less operating expenses that are incurred directly by the segment. Unallocated costs include corporate costs related to the administrative functions that are performed in a centralized manner and that are not attributable to a particular segment, depreciation and amortization expense, interest expense, non-cash compensation expense and any non-recurring transactions. Segment information related to assets has been omitted as the chief operating decision maker does not receive discrete financial information regarding assets at the segment level. 12. Segment Information and Geographical Data (continued) The tables below set forth information about the Company’s operating segments for the quarter and nine months ended September 29, 2023, and September 30, 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 |  |  | Nine Months Ended |
|  | September 29, |  |  | September 30, |  |  | September 29, |  |  | September 30, |
|  | 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |
Global S&BT: |  |  |  |  |  |  |  |  |  |  |  |
Total revenue* |  | $ | 43,798 |  |  | $ | 41,593 |  |  | $ | 129,765 |  |  | $ | 128,760 |
Segment profit |  |  | 13,951 |  |  |  | 14,030 |  |  |  | 40,860 |  |  |  | 45,939 |
Oracle Solutions: |  |  |  |  |  |  |  |  |  |  |  |
Total revenue* |  | $ | 20,831 |  |  | $ | 17,682 |  |  | $ | 58,774 |  |  | $ | 59,165 |
Segment profit |  |  | 5,031 |  |  |  | 3,313 |  |  |  | 13,966 |  |  |  | 12,147 |
SAP Solutions: |  |  |  |  |  |  |  |  |  |  |  |
Total revenue* |  | $ | 11,227 |  |  | $ | 12,758 |  |  | $ | 35,648 |  |  | $ | 35,700 |
Segment profit |  |  | 2,861 |  |  |  | 3,847 |  |  |  | 8,486 |  |  |  | 9,238 |
Total Company: |  |  |  |  |  |  |  |  |  |  |  |
Total revenue* |  | $ | 75,856 |  |  | $ | 72,033 |  |  | $ | 224,187 |  |  | $ | 223,625 |
Total segment profit |  | $ | 21,843 |  |  | $ | 21,190 |  |  | $ | 63,312 |  |  | $ | 67,324 |
Items not allocated to segment level: |  |  |  |  |  |  |  |  |  |  |  |
Corporate general and administrative expenses** |  |  | 4,497 |  |  |  | 4,332 |  |  |  | 15,069 |  |  |  | 15,899 |
Non-cash stock based compensation expense |  |  | 2,711 |  |  |  | 2,511 |  |  |  | 7,930 |  |  |  | 7,828 |
Depreciation and amortization |  |  | 892 |  |  |  | 838 |  |  |  | 2,528 |  |  |  | 2,623 |
Restructuring and asset impairment settlement |  |  | - |  |  |  | (526 | ) |  |  | - |  |  |  | (651 | )
Interest expense, net |  |  | 814 |  |  |  | 14 |  |  |  | 2,594 |  |  |  | 70 |
Income from continuing operations before taxes |  | $ | 12,929 |  |  | $ | 14,021 |  |  | $ | 35,191 |  |  | $ | 41,555 |
*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 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):
|  | Quarter Ended |  |  | Nine Months Ended |
|  | September 29, |  |  | September 30, |  |  | September 29, |  |  | September 30, |
|  | 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |
United States |  | $ | 63,955 |  |  | $ | 62,505 |  |  | $ | 190,578 |  |  | $ | 193,614 |
Europe |  |  | 7,399 |  |  |  | 5,311 |  |  |  | 21,132 |  |  |  | 17,952 |
Other (Australia, Canada, India and Uruguay) |  |  | 4,502 |  |  |  | 4,217 |  |  |  | 12,477 |  |  |  | 12,059 |
Total revenue |  | $ | 75,856 |  |  | $ | 72,033 |  |  | $ | 224,187 |  |  | $ | 223,625 |
12. Segment Information and Geographical Data (continued) Long-lived assets are attributable to the following geographic areas (in thousands):
|  | September 29, |  |  | December 30, |
|  | 2023 |  |  | 2022 |
Long-lived assets: |  |  |  |  |  |
United States |  | $ | 91,228 |  |  | $ | 89,705 |
Europe |  |  | 13,920 |  |  |  | 13,640 |
Other (Australia, Canada, India and Uruguay) |  |  | 439 |  |  |  | 482 |
Total long-lived assets |  | $ | 105,587 |  |  | $ | 103,827 |
As of September 29, 2023 and December 30, 2022, foreign assets included $13.7 million and $13.5 million, respectively, of goodwill related to prior acquisitions.

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- 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 -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 15 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-15 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 31 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 42 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-42 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 40 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-40 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//280/tableOfContent Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 26 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-26 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 34 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-34 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 41 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-41 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 21 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-21 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 21 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-21 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32 + Details
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