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Segment Information and Geographical Data | 12 Months Ended
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Dec. 27, 2024
Segment Reporting [Abstract] |
Segment Information and Geographical Data | 15. Segment Information and Geographical Data Management has made the determination that 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 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 license sales. The Company’s CODM, its Chief Executive Officer (CEO), reviews the financial information presented for purposes of allocating resources and evaluating segment financial performance. The CODM primarily uses revenue before reimbursement generated by the segment, cost of sales, gross margin, selling, general and administrative costs and contribution margin as a measures of profitability for each of its segments as these measures provide a comprehensive view of the segments’ financial performance. The measurement criteria for segment profit or loss are substantially the same for each reportable segment, excluding any unusual or infrequent items, if any. 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. The accounting policies of the reportable segments are the same as those described in the summary of significant accounting policies. 15. Segment Information and Geographical Data (continued) The tables below set forth information about the Company’s operating segments for the years ended December 27, 2024, December 29, 2023 and December 30, 2022 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 27, |  |  | December 29, |  |  | December 30, |
|  | 2024 |  |  | 2023 |  |  | 2022 |
Global S&BT: |  |  |  |  |  |  |  |  |
Revenue before reimbursements* |  | $ | 168,274 |  |  | $ | 169,521 |  |  | $ | 167,950 |
Cost of sales |  |  | 89,276 |  |  |  | 89,646 |  |  |  | 86,575 |
Gross margin |  |  | 78,998 |  |  |  | 79,875 |  |  |  | 81,375 |
Selling, general and administrative costs |  |  | 27,416 |  |  |  | 25,509 |  |  |  | 20,056 |
Contribution margin |  |  | 51,582 |  |  |  | 54,366 |  |  |  | 61,319 |
Oracle Solutions: |  |  |  |  |  |  |  |  |
Revenue before reimbursements* |  | $ | 82,472 |  |  | $ | 75,828 |  |  | $ | 75,068 |
Cost of sales |  |  | 55,855 |  |  |  | 51,840 |  |  |  | 53,589 |
Gross margin |  |  | 26,617 |  |  |  | 23,988 |  |  |  | 21,479 |
Selling, general and administrative costs |  |  | 7,507 |  |  |  | 5,928 |  |  |  | 6,144 |
Contribution margin |  |  | 19,110 |  |  |  | 18,060 |  |  |  | 15,335 |
SAP Solutions: |  |  |  |  |  |  |  |  |
Revenue before reimbursements* |  | $ | 56,282 |  |  | $ | 45,924 |  |  | $ | 46,671 |
Cost of sales |  |  | 27,757 |  |  |  | 27,179 |  |  |  | 27,716 |
Gross margin |  | $ | 28,525 |  |  | $ | 18,745 |  |  | $ | 18,955 |
Selling, general and administrative costs |  |  | 9,782 |  |  |  | 6,820 |  |  |  | 6,128 |
Contribution margin |  |  | 18,743 |  |  |  | 11,925 |  |  |  | 12,827 |
Total Company: |  |  |  |  |  |  |  |  |
Total segment contribution margin |  | $ | 89,435 |  |  | $ | 84,351 |  |  | $ | 89,481 |
Items not allocated to segment level: |  |  |  |  |  |  |  |  |
Corporate general and administrative expenses** |  |  | 20,787 |  |  |  | 19,766 |  |  |  | 21,180 |
Non-cash stock based compensation expense |  |  | 11,782 |  |  |  | 10,724 |  |  |  | 10,267 |
Stock price award program compensation expense |  |  | 5,745 |  |  |  | — |  |  |  | — |
Acquisition-related compensation expense |  |  | 390 |  |  |  | — |  |  |  | — |
Acquisition-related non-cash stock based compensation expense |  |  | 1,997 |  |  |  | — |  |  |  | — |
Acquisition-related costs |  |  | 125 |  |  |  | — |  |  |  | — |
Depreciation and amortization |  |  | 3,919 |  |  |  | 3,421 |  |  |  | 3,437 |
Restructuring and asset impairment (settlement) charge |  |  | — |  |  |  | — |  |  |  | (651 | )
Legal settlement and related costs |  |  | 102 |  |  |  | 1,178 |  |  |  | — |
Interest expense, net |  |  | 1,594 |  |  |  | 3,235 |  |  |  | 144 |
Income from operations before taxes |  | $ | 42,994 |  |  | $ | 46,027 |  |  | $ | 55,104 |
*Revenue before reimbursable expenses, excludes reimbursable expenses which are project travel-related expenses passed through to clients 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. 15. Segment Information and Geographical Data (continued) Total revenue by segment is included in Note 1, "Basis of Presentation and General Information." During the year ended December 27, 2024, the Company had one client that exceeded 10% of total revenue, of which $13.8 million is included in the Global S&BT segment, $22.0 million is included in the Oracle segment and $72 thousand is included in the SAP segment. 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 27, |  |  | December 29, |  |  | December 30, |
|  | 2024 |  |  | 2023 |  |  | 2022 |
Revenue: |  |  |  |  |  |  |  |  |
United States |  | $ | 259,443 |  |  | $ | 251,012 |  |  | $ | 253,935 |
Europe (U.K., Germany, France and Switzerland) |  |  | 35,287 |  |  |  | 28,648 |  |  |  | 23,866 |
Other (Australia, Canada, India and Uruguay) |  |  | 19,125 |  |  |  | 16,930 |  |  |  | 15,941 |
Total Revenue |  | $ | 313,855 |  |  | $ | 296,590 |  |  | $ | 293,742 |
Europe includes total revenue derived in the U.K. of $26.6 million in 2024, $22.5 million in 2023 and $19.0 million in 2022. Long-lived assets are attributed to geographic areas as follows (in thousands):
|  | December 27, |  |  | December 29, |
|  | 2024 |  |  | 2023 |
Long-lived assets: |  |  |  |  |  |
North America |  | $ | 100,676 |  |  | $ | 91,065 |
Europe (U.K., Germany and Netherlands) |  |  | 14,247 |  |  |  | 14,481 |
Other (Australia, Canada, India and Uruguay) |  |  | 608 |  |  |  | 444 |
Total long-lived assets |  | $ | 115,531 |  |  | $ | 105,990 |
As of December 27, 2024 and December 29, 2023, the long-lived assets attributed to the U.K. in the table above included $13.4 million and $13.5 million, respectively. As of December 27, 2024 and December 29, 2023, foreign assets included $14.0 million and $14.3 million, respectively, of goodwill related to acquisitions, of which included $13.1 million and $13.3 million, respectively, were attributed to the U.K. Provisional goodwill related to the Company's acquisition of LeewayHertz, which was allocated to the Global S&BT segment, is included in the table above in Other of $5.9 million.

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- Definition The entire disclosure for reporting segments including data and tables. 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