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Segment Information and Geographical Data (Tables) | 9 Months Ended
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Sep. 27, 2024
Segment Reporting [Abstract] |
Segment Information and Geographical Data | The tables below set forth information about the Company’s operating segments for the quarter and nine months ended September 27, 2024 and September 29, 2023, 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 27, |  |  | September 29, |  |  | September 27, |  |  | September 29, |
|  | 2024 |  |  | 2023 |  |  | 2024 |  |  | 2023 |
Global S&BT: |  |  |  |  |  |  |  |  |  |  |  |
Total revenue* |  | $ | 44,065 |  |  | $ | 43,798 |  |  | $ | 127,219 |  |  | $ | 129,765 |
Segment profit |  |  | 14,093 |  |  |  | 13,951 |  |  |  | 36,895 |  |  |  | 40,860 |
Oracle Solutions: |  |  |  |  |  |  |  |  |  |  |  |
Total revenue* |  | $ | 22,759 |  |  | $ | 20,831 |  |  | $ | 67,533 |  |  | $ | 58,774 |
Segment profit |  |  | 5,520 |  |  |  | 5,031 |  |  |  | 16,150 |  |  |  | 13,966 |
SAP Solutions: |  |  |  |  |  |  |  |  |  |  |  |
Total revenue* |  | $ | 12,953 |  |  | $ | 11,227 |  |  | $ | 39,868 |  |  | $ | 35,648 |
Segment profit |  |  | 3,699 |  |  |  | 2,861 |  |  |  | 11,833 |  |  |  | 8,486 |
Total Company: |  |  |  |  |  |  |  |  |  |  |  |
Total revenue* |  | $ | 79,777 |  |  | $ | 75,856 |  |  | $ | 234,620 |  |  | $ | 224,187 |
Total segment profit |  | $ | 23,312 |  |  | $ | 21,843 |  |  | $ | 64,878 |  |  | $ | 63,312 |
Items not allocated to segment level: |  |  |  |  |  |  |  |  |  |  |  |
Corporate general and administrative expenses** |  |  | 5,655 |  |  |  | 4,497 |  |  |  | 15,745 |  |  |  | 15,069 |
Non-cash stock based compensation expense*** |  |  | 2,989 |  |  |  | 2,707 |  |  |  | 8,438 |  |  |  | 7,920 |
Stock price appreciation equity program compensation expense |  |  | 602 |  |  |  | - |  |  |  | 602 |  |  |  | - |
Acquisition-related compensation expense |  |  | 41 |  |  |  | - |  |  |  | 41 |  |  |  | - |
Acquisition-related non-cash stock based compensation expense |  |  | 232 |  |  |  | 4 |  |  |  | 232 |  |  |  | 10 |
Acquisition-related costs |  |  | 53 |  |  |  | - |  |  |  | 53 |  |  |  | - |
Legal settlement and related costs |  |  | - |  |  |  | - |  |  |  | 102 |  |  |  | - |
Depreciation expense |  |  | 940 |  |  |  | 892 |  |  |  | 2,824 |  |  |  | 2,528 |
Interest expense, net |  |  | 368 |  |  |  | 814 |  |  |  | 1,352 |  |  |  | 2,594 |
Income before taxes |  | $ | 12,432 |  |  | $ | 12,929 |  |  | $ | 35,489 |  |  | $ | 35,191 |
*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. ***See Note 7.
Geographic Revenue before Reimbursements | 11. Segment Information and Geographical Data (continued) 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 27, |  |  | September 29, |  |  | September 27, |  |  | September 29, |
|  | 2024 |  |  | 2023 |  |  | 2024 |  |  | 2023 |
United States |  | $ | 66,214 |  |  | $ | 63,955 |  |  | $ | 195,098 |  |  | $ | 190,578 |
Europe |  |  | 8,484 |  |  |  | 7,399 |  |  |  | 25,107 |  |  |  | 21,132 |
Other (Australia, Canada, India and Uruguay) |  |  | 5,079 |  |  |  | 4,502 |  |  |  | 14,415 |  |  |  | 12,477 |
Total revenue |  | $ | 79,777 |  |  | $ | 75,856 |  |  | $ | 234,620 |  |  | $ | 224,187 |
Long-Lived Assets Attributable To Geographic Areas | Long-lived assets are attributable to the following geographic areas (in thousands):
|  | September 27, |  |  | December 29, |
|  | 2024 |  |  | 2023 |
Long-lived assets: |  |  |  |  |  |
United States |  | $ | 100,210 |  |  | $ | 91,065 |
Europe |  |  | 15,152 |  |  |  | 14,481 |
Other (Australia, Canada, India and Uruguay) |  |  | 539 |  |  |  | 444 |
Total long-lived assets |  | $ | 115,901 |  |  | $ | 105,990 |

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- 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 -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 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 41 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-41 + Details
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- 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 280 -SubTopic 10 -Section 50 -Paragraph 25 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-25 Reference 2: 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 3: 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
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