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Basis of Presentation and General Information (Tables) | 3 Months Ended
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Mar. 28, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Summary of Fair Value of the Assets Acquired and Liabilities Assumed | The following table summarizes the provisional fair value of the assets acquired and liabilities assumed:
|  | Amount |
Assets / Liabilities |  | (in thousands) |
Cash |  | $ | 1,020 |
Current assets |  |  | 2,081 |
Intangible assets |  |  | 2,500 |
Current liabilities |  |  | (2,587 | )
Other Liability |  |  | (432 | )
Deferred tax liability |  |  | (652 | )
Net assets acquired |  | $ | 1,930 |
Consideration |  | $ | 7,806 |
Goodwill |  | $ | 5,876 |
Summary of Intangible Assets | The following table summarizes the acquired value of the intangible assets: 1. Basis of Presentation and General Information (continued)
|  | Amount |  |  | Useful Life
Category |  | (in thousands) |  |  | (in years)
Customer Relationships |  | $ | 2,200 |  |  | 5
Technology |  |  | 200 |  |  | 2
Non-Compete |  |  | 100 |  |  | 2
Total |  | $ | 2,500 |  |  |
Summary of Carrying Amount of Goodwill | The carrying amount of goodwill by reporting unit is as follows, which includes the provisional goodwill allocated to the LeewayHertz acquisition (in thousands):
|  |  |  |  | Foreign |  |  |  |
|  | December 27, |  |  | Additions/ |  |  | Currency |  |  | March 28, |
|  | 2024 |  |  | Adjustments |  |  | Translation |  |  | 2025 |
Global S&BT |  | $ | 63,090 |  |  | $ | - |  |  | $ | 439 |  |  | $ | 63,529 |
Oracle Solutions |  |  | 16,699 |  |  |  | — |  |  |  | — |  |  |  | 16,699 |
SAP Solutions |  |  | 9,993 |  |  |  | — |  |  |  | — |  |  |  | 9,993 |
Goodwill |  | $ | 89,782 |  |  | $ | - |  |  | $ | 439 |  |  | $ | 90,221 |
Summary of Disaggregation of Total Revenue | Based on the information that management reviews internally for evaluating operating segment performance and nature, amount, timing, and uncertainty of revenue and cash flows affected by economic factors, the Company disaggregates revenue as follows for the three months ended March 28, 2025 and March 29, 2024 (in thousands):
|  | Quarter Ended |
|  | March 28, |  |  | March 29, |
|  | 2025 |  |  | 2024 |
Global S&BT: |  |  |  |  |  |
North America Consulting |  | $ | 33,147 |  |  | $ | 33,690 |
International Consulting |  |  | 10,210 |  |  |  | 7,202 |
Total Global S&BT |  | $ | 43,357 |  |  | $ | 40,892 |
Oracle Solutions: |  |  |  |  |  |
Consulting and software support and maintenance |  | $ | 21,085 |  |  | $ | 21,729 |
Total Oracle Solutions |  | $ | 21,085 |  |  | $ | 21,729 |
SAP Solutions: |  |  |  |  |  |
Consulting and software support and maintenance |  | $ | 9,933 |  |  | $ | 9,836 |
Software-related sales |  |  | 3,490 |  |  |  | 4,730 |
Total SAP Solutions |  | $ | 13,423 |  |  | $ | 14,566 |
Total segment revenue |  | $ | 77,865 |  |  | $ | 77,187 |

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