XML 35 R29.htm IDEA: XBRL DOCUMENT v3.24.3

Segment Information and Geographical Data (Tables)

9 Months Ended

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

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
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-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
-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

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 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

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